Barrow County schools approve FY2026 other-funds budget; board discusses millage and potential SRO costs

The Barrow County Board of Education voted to approve the district's FY2026 other-funds budget during its June 24 work session, adopting a plan that covers special revenue, capital projects and debt-service funds while relying on unassigned fund balance to blunt property tax increases.

The action came as Superintendent (presenter) and Ms. Houston, Business Services, told the board the FY2026 other-funds package includes $26,610,167 in special revenue funds, $51,433,673 in capital projects funds and $12,992,379 in the debt-service fund, for a combined total of $91,036,219. The district said it will use an unassigned fund balance of $12,915,925 rather than raising millage to cover those expenditures.

The budget also responds to a state-mandated benefits increase the district said added roughly $5.3 million to costs; board materials show the final budget increased by about $4.9 million after cuts and a one-time $1,000 retention/ appreciation supplement for returning staff. The superintendent told the board this vote must occur before June 30 to avoid a spending resolution.

Nut graf: The vote finalizes multi-million-dollar spending plans for the coming year and sets the stage for a separate decision about property tax rates. Board members and staff discussed possible funding approaches should Barrow County commissioners shift the cost of school resource officers (SROs) to the district; the choice could require using fund balance, raising millage, cutting services or personnel.

Board action and next steps: Ms. Callaway moved to approve the budget and Ms. Hendricks seconded; the motion carried. The superintendent also recommended the board set a millage rate of 15.695 mills and schedule required public hearings; staff said the district has advertised three public hearings and planned a final millage hearing for June 30 at 1 p.m. The proposed budget was calculated using a property tax projection of 15.5 mills and the district indicated a 15.695 millage would cover additional SRO expenses if the county passes them along.

Discussion highlights: Board members asked staff whether alternatives exist other than using fund balance to absorb added costs. Ms. Houston and Superintendent staff advised the district's realistic options are raising the millage, using fund balance, cutting services or reducing personnel costs. Board members asked staff to produce a list of currently posted unfilled positions and the associated dollar amounts so the board can evaluate freezing or redistributing positions as a way to avoid drawing on fund balance.

Officials emphasized the recurring nature of SRO costs and asked staff for a plan that identifies unfilled positions and dollar values; staff said principals and leaders are actively hiring and that the district can assemble a plan showing positions and costs. The board scheduled further review and public hearings on millage.

Ending: The board approved the FY2026 other-funds budget at the work session and left millage-setting and the potential allocation for SRO costs as ongoing items, with a final public hearing set before June 30 and follow-up information on unfilled positions promised by staff.