Taylor County board hears budget shortfall after FTE drop; district enacts spending freeze

Lacey, a district finance staff member, told the Taylor County School Board during a budget workshop that Department of Education projections originally placed the district at 2,521 FTE for the current fiscal year but the district’s February figure was 2,303 FTE — about 218 FTE below projection, which the presenter said “equates to $1,700,000.”

The presentation showed the Department of Education’s projection for the 2025–26 fiscal year at 2,171 FTE, another drop that staff said would lower recurring funding by roughly $1 million. Lacey said February survey batches had not been finalized by DOE at the time of the presentation, so numbers could be slightly better or worse when the state posts corrections.

Why this matters: the district’s projected available general-fund balance fell to about 6 percent of expenditures when earmarked reserves are excluded, below the board’s 8 percent policy minimum. In response, district leadership said it put a general-fund spending freeze in place on May 1 (all P‑cards turned off; non-grant purchases paused) and is identifying further reductions in staffing, contracted services and miscellaneous expenditures.

Discussion details: the workshop reviewed where reductions would fall if DOE projections hold. Staff showed staffing projections by school that would reduce teaching positions at the primary, middle and high schools while the elementary school was expected to gain teaching positions because of prior vacancies and local enrollment increases. Lacey told the board that some add‑on positions (instructional coaches, staffing specialists, CTE courses) are grant-funded or otherwise mandated and therefore harder to reduce.

Board members and staff discussed potential additional revenue and contingency planning. One board member said they had been told DOE could provide $3 million a year over three years for the district; the board member said, “They told me they would do that. I've got the email that says that.” District staff stressed that any state funding was not yet finalized and that the superintendent’s office and state officials were continuing discussions. The superintendent told the board, “I can assure you as superintendent, we are not going to do anything to hurt our classrooms.”

Other cost uncertainties discussed included hurricane-related capital repairs (roofing and below-deductible work), where the district is awaiting contractor estimates managed by its vendor RMG and FEMA determinations. Staff said those capital costs are handled in capital outlay and are separate from the general fund discussion but acknowledged that the district is still awaiting final figures.

Outcome and next steps: no formal board vote was required at the workshop, but staff and the board agreed to continue developing a balanced budget under the current DOE projections, to further identify non-classroom spending reductions, and to bring additional details on contractor estimates for hurricane repairs to the board once available. The spending freeze remained in effect pending updated state FTE counts and final estimates for capital needs.

Ending note: finance staff asked the board for patience while DOE posts final February counts and while the district completes pending contractor estimates; board members asked for copies of the staffing formula and for regular updates before the next budget deadlines.