Flagler County School Board on July 29 adopted tentative millage rates for fiscal year 2025–26 and approved a tentative budget totaling $328,224,969 after a public hearing and unanimous votes.

The tentative levy includes a required local effort of 3.101 mills; the board read Resolution 25-26-01 adopting that tentative millage and then read Resolution 25-26-02 adopting the tentative budget prior to separate votes. Both resolutions passed unanimously.

The district’s finance director, Patty Warmack, summarized the budget and highlighted key figures and risks. "We are planning to end 06/30/2025 with a $9,000,000 fund balance," Warmack said, adding that the district expects to end 06/30/2026 with an estimated $7,600,000 fund balance, a projected decrease of $1,400,000. She said that the $9.0 million represents roughly 6.9% of revenues and noted that Florida statute requires a minimum reserve of 3%.

Why it matters: the district’s revenues and reserves drive staffing, operations and capital planning. Warmack told the board that the Family Empowerment Scholarship program—state-funded scholarships that follow students to private or other nontraditional providers—has grown sharply since fiscal 2020–21 and is expected to total about $17,000,000 in the district’s 2025–26 estimate. She warned the transcripts and slide material show that FES amounts are removed from the FEFP calculation, which reduces state funding that otherwise flows to the district.

Budget details presented
- General fund: Salaries and benefits are the largest single category, accounting for about 83% of general fund expenditures in the district’s charts.
- Fund balance: Projected to end 06/30/2025 at $9,000,000 (about 6.9% of revenues) and to be $7,600,000 on 06/30/2026 (decline of $1.4 million). Warmack said the year-end closing is still in process and the $9.0 million figure is conservative.
- Family Empowerment Scholarships: Warmack said the district shows a steep rise in scholarship counts since 2020–21 and that the district’s current estimate for 2025–26 is $17,000,000 (subject to change when the state issues the third calculation).
- Federal grants: Title I, IDEA and other federal grant programs are grouped in the federal fund; Warmack said the district will receive a little over $10,000,000 allocated to Flagler for 2025–26.
- Capital funds: The 1.5-mill capital fund is expected to generate about $29,000,000 for 2025–26; the district’s capital plan items come from the five-year capital plan presented to the board (buses, vehicles, furniture/fixtures/equipment and transfers allowed by statute).
- Debt service: Debt issuances from prior series (including the district’s COPs) fund past construction projects; transfers from capital funds are used to pay debt service and statutorily allowable capital costs.
- Other funds: The district’s self-insurance premiums between board and employees are listed at about $15,000,000, and a permanent scholarship fund pays one $500 scholarship annually through the Education Foundation.

Board discussion and comments
After the formal votes, board members offered remarks about the broader implications of state policy. A board member said: "This program, marketed as parental choice, expands massive amounts of taxpayer money to support a choice that was never at risk," and warned that the expansion of vouchers shifts per-student funding away from the district and can increase costs per remaining student. Another board member said parents now "are in control of their educational dollars" and urged the district to highlight programs and instructional options to keep and attract students.

Superintendent Lashaka Moore thanked the finance team and reminded the public that the first day of school is Aug. 11; she also invited the community to a Back-to-School Jam this Saturday, saying, "We invite everyone to come out this Saturday to the back to school jam, 10:00 to 01:00, at Flagler [location as read in meeting]."

Formal actions and votes
- Motion to adopt the public hearing agenda: moved by Mr. Barrs and seconded by Christy Chong; adopted (voice vote).
- Resolution 25-26-01 (tentative millage rates): motion to adopt read and moved (motion recorded in the minutes as by "Ms. Chang" with a second by Ms. Ramirez); adopted unanimously (voice vote).
- Resolution 25-26-02 (tentative budget): motion to adopt read and moved (minutes record a motion by "Ms. Chung" with a second recorded); adopted unanimously (voice vote).

Public comment
No members of the public spoke during the public-comment portion of the hearing; the board opened and closed public comment with no speakers listed in the record.

What’s next
These are tentative rates and a tentative budget; Florida law requires a separate adoption of final millage and budget after subsequent public notice and hearings. Warmack noted the district awaits the state's third calculation to finalize some estimates, including the Family Empowerment Scholarship amount.

(Article based on Flagler County School Board public hearing transcript, July 29, 2025; quotes and figures are reported as read in the hearing.)