Barrow County schools propose $213.3M budget, face $10.6M gap; tentative millage vote set for June

Barrow County School System officials on May 27 presented a FY2026 general fund budget that estimates $213,300,000 in revenues and $224,000,000 in expenditures, leaving a projected operating gap of about $10,600,000.

Business services presenter Miss Houston told the board, “We budget to bring in $213,300,000 which is an increase of $7,700,000 from the previous year.” The presentation set out major revenue assumptions — a 3% net increase in the tax digest, an estimated $3.2 million increase in state QBE funding, and additional revenue from car taxes and higher interest income — and explained that most district spending is personnel-driven.

The budget presentation said 88.62% of the district’s budget is salaries and benefits and that state mandates such as teacher retirement and health insurance account for large shares of the outlay. The district projects a June 30, 2024 fund balance of about $89,000,000 and a projected unassigned fund balance at the start of FY2026 of $67,000,000 after assigning $16,000,000 for future needs (including $12,000,000 for capital projects, $2,500,000 for future literacy materials and $1,500,000 for security enhancements). The superintendent’s plan would reduce the unassigned fund balance by the $10.6 million deficit to an estimated $56,300,000 at the end of FY2026.

Officials recommended several next steps on the public calendar: the board will consider the FY2026 general fund presentation and a tentative millage rate at the June 3 meeting; the district will hold public hearings (presenters cited June 12 and June 23 for budget hearings); the board was told it could adopt the final budget on June 24 and the final millage rate is scheduled for adoption on July 8 so the county can process its roll.

The presentation also included a separate, staff-recommended transfer of $117,000 from an unfilled position in the FY2025 general fund into the capital projects fund to buy instructional band instruments: “We will transfer these funds over to the capital projects funds and bring back the bids, once we identified the needed instruments for board approval,” Miss Houston said. That transfer was presented as a consent agenda item for board action.

Why it matters: the board’s choice of millage rate will affect property taxpayers and determine how much the district must draw from reserves to balance recurring expenses. The presenters noted state and federal funding uncertainties and recommended keeping a substantial fund balance in the event of downturns.

What’s next: the board will consider a tentative millage rate June 3, hold public hearings in mid- and late-June, and is scheduled to act on the final millage on July 8 and the final budget on June 24 if the process proceeds as presented.