Volusia superintendent presents preliminary 2025–26 budget, plans $8 million fund-balance drawdown

Volusia County Schools Superintendent Carmen Balgobin told the school board on June 24 that the district will present a preliminary 2025–26 budget that relies on a “controlled spend down” of reserves to maintain instructional supports.

"Every dollar has a job and every job is focused," Balgobin told the board during the workshop presentation, summarizing the administration's approach to the coming year.

The preliminary budget is built from the state conference report and a revised calculation that the district received in mid‑June, Chief Financial Officer Todd Sees said. Sees and Chief Operating Officer Patty Korr told the board the FY26 preliminary figures are subject to a final Florida Department of Education (DOE) calculation that the district has not yet received; timing this year has been delayed by the Legislature and by state recalculations of full‑time‑equivalent (FTE) student counts.

Why it matters

The DOE delays and an FTE proration this year are driving uncertainty in near‑term revenues. The district reported a $4.9 million proration in the current year and said the combination of enrollment shifts and state timing makes planning conservative budgeting essential.

What the presentation showed

- State funding: Sees reviewed changes in the Base Student Allocation (BSA), noting a modest increase to $5,372.60 and a teacher salary allocation adjustment. He said the new academic acceleration options supplement will consolidate some categorical funding formerly managed elsewhere in the matrix.

- Enrollment and FTE: The district reported total unweighted FTE of about 67,650 in the third FTE calculation and projected roughly 68,000 next year, an increase of about 359 students. Officials emphasized that growth in scholarship and alternative programs has shifted where students are counted, complicating projections for traditional program funding.

- Fund balance and operating posture: Balgobin said the superintendent's directive is to use $8 million of fund balance in FY26 in a “controlled spend down” to provide targeted instructional support to schools. The district presented the approach to assigned and rolled‑forward fund balances as savings for planned one‑time items (for example, textbook adoptions) and separated those from recurring budget calculations.

- Capital and construction: Sees and staff highlighted rising construction costs — with per‑square‑foot figures rising substantially since 2017 — but noted that revenue from the 1.5‑mill capital levy has also increased. The presentation compared a 2017 cost per square foot ($198 for Pierce Elementary) with more recent projects (Stark Elementary at $406 per square foot) and estimated 1.5‑mill receipts growing from about $46.9 million (2016–17) to about $104.9 million (2025–26).

Board questions and clarifications

Board members asked how the district will present recurring versus nonrecurring spending, what the effect of the DOE proration is on this year’s numbers, and whether school safety funding or school recognition dollars could change before final calculations. Balgobin and Sees repeatedly emphasized the preliminary nature of the numbers and said final DOE calculations (the second calculation and any prior‑period adjustments) will be reflected in the tentative budget the board adopts in July.

On reserves and communication

Balgobin said the district has budgeted to use reserves in order “to make sure that all of our schools are exceed[ing] succeeding” and to add instructional coaches and other supports where needed. She described the planned $8 million use of fund balance as targeted and approved by district leadership. Sees and Balgobin stressed that the presentation is a preliminary framework; final revenues and any required adjustments depend on DOE timing and the fourth FTE calculation, which had not arrived as of the workshop.

What’s next

District staff will revise the budget when the DOE issues its next calculation and will present the tentative budget for board adoption in July. The presentation materials and the full budget book will be available in the board packet for the board’s upcoming meetings.

Ending

Officials said they will continue public outreach and that the district will update the board and the public as state calculations arrive. The board and superintendent agreed the priority is maintaining instructional services while managing uncertainty in state funding.