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Burke County Schools reports slight budget overrun, details fund uses in year-end closeout
Summary
Dr. Lawson presented the Burke County Schools fiscal year-end closeout at the Board of Education meeting on June 23, saying the district's operating budget (excluding capital) totaled $153,500,000 and ended $847,000, or 0.6%, over the original adopted budget.
Dr. Lawson presented the Burke County Schools fiscal year-end closeout at the Board of Education meeting on June 23, saying the district's operating budget (excluding capital) totaled $153,500,000 and ended $847,000, or 0.6%, over the original adopted budget.
The summary matters because payroll and benefits accounted for the bulk of spending: "Of the $153,500,000 this year excluding capital, 88.6% of our entire budget is payroll and employer benefits costs," Dr. Lawson said. He told the board that the district used $656,610 of Fund 2 balance during the year and that the overall variance will be reduced as reimbursements arrive.
Dr. Lawson walked the board through spending by fund. He said Fund 1 (state funds) totaled roughly $97,000,000 and is used primarily for payroll and instruction. Fund 8 (special revenue) was nearly on budget; he said that fund paid for pre-K staffing, contracted EC (exceptional children) services, grant-funded positions, family mentors, and the district's front-funded campus repairs covered by pending FEMA and insurance reimbursements. "We're front funding that until reimbursements arrive," he said, and noted the FEMA liquidation period could extend months.
Capital spending in Fund 4 ran higher than the adopted capital budget largely because the district purchased a central office building and completed nearly $750,000 in ESSER-funded projects after ESSER balances were depleted. Dr. Lawson described those as one-time costs. He also reported the federal fund level returned to pre-COVID spending patterns after heavier ESSER-year expenditures.
On school nutrition, Dr. Lawson said the program was $206,000 under the original adopted budget and that revenues fell short by $330,565; net of capital equipment purchases the program showed a loss of about $412,000. He said future capital needs in the nutrition program would be smaller.
Board members thanked district staff by name for the work to close the fiscal year. The board moved to approve the year-end closeout resolution presented by Dr. Lawson; the motion passed unanimously.
The finance presentation included line-item details for how local allocations are used (maintenance, utilities, instructional supplies, SRO matching funds, county supplements and charter school payments to Avery County for out-of-area students) and noted staffing counts funded in the various funds (examples given by Dr. Lawson included 48 maintenance staff, 18 teachers and specified pre-K positions tied to Fund 8). Dr. Lawson said some figures (for example, exact FEMA versus insurance reimbursements and timing) remain pending and will change as reimbursements are received.
Board action: the board unanimously approved the fiscal year-end closeout resolution presented by Dr. Lawson. The vote was taken by voice and recorded as passing unanimously.
Looking ahead, Dr. Lawson and staff will continue to track FEMA and insurance reimbursements and report any material changes to fund balances as those reimbursements are liquidated.
