Clarke County board hears FY26 budget overview, flags sustainability positions and scholarship risk

Mister Griner, the district—s budget presenter, told the Clarke County School District Board of Education on April 14 that the FY26 general fund proposal is tentative and that staff will continue refining figures before final approval in June. "This is very tentative," Griner said, adding the draft assumes a 6.5% growth in the tax digest and a millage rate held at 18.8 mills.

The presentation laid out state-mandated cost increases and local revenue uncertainty. Griner said the Teachers Retirement System employer match will rise from 20.78% to 21.91% and that health-insurance and TRS changes account for most of the projected $10.4 million increase in salary and benefits. He also warned that the county tax-assessor—s software is not yet producing final digest figures because "the exemptions aren't calculated correctly," forcing staff to use estimates for revenue and to keep the millage at 18.8 for now.

Board members pressed staff on several cost items and policy risks. The board discussed two sustainability committee recommendations: hiring a sustainability coordinator and hiring or assigning grant-writing capacity to pursue external funding. "I definitely am interested in us pursuing those, the the 2 high priority positions," said Mr. Denson, who argued a coordinator could help the district recoup costs through grants. Several members asked whether existing staff could be reorganized to cover the work instead of adding personnel.

Why it matters: the budget combines mandated state cost increases, local tax revenue uncertainty and one-time funding decisions that affect the district's 22% projected fund balance. If state or federal funding falls in coming years, the board could face tradeoffs that would affect staffing, programs and deferred maintenance.

Major fiscal numbers and drivers - Projected beginning fund balance: about $55 million; projected ending fund balance: about $55.4 million (roughly 22% of expenditures) under current assumptions. Griner said staff—s goal is a balanced budget for FY26. - Estimated net revenue increase: roughly $17 million, using a 6.5% assumed digest growth and a millage of 18.8 mills. - Salary/benefits increase: about $10.4 million year over year; included in that figure were health-insurance increases (the largest single driver), a step increase (~$1.3 million) and TRS employer match (~$1.8 million). - State transportation alignment: an increase of roughly $300,000 from the state, Griner said. - 403(b) employer match: continuation of a match up to 6%; estimated cost roughly $400,000 with about 76%–80% employee participation.

Policy and program issues raised - Sustainability positions and grants: The sustainability committee recommended a multi-year plan including a sustainability coordinator and grant-writing capacity. Board members debated whether the work could be done by existing staff or should be a new hire; staff said they are reviewing internal skill sets before proposing new positions. - Promise Scholarship (state voucher-like program): Board members and staff said the immediate FY26 budget is largely based on last October—s FTE and so may be insulated from shifts this year, but that FY27 could be affected if students leave under the Promise scholarship. Staff reported about 12,000 applicants statewide as of April 15 and said the district has asked GOSA for local application counts so it can estimate local impact. Griner and cabinet staff confirmed the district would not receive reimbursement from the state if a student leaves and later re-enrolls; the loss is in FTE funding timing. - Tax digest timing and software issues: Griner said the tax assessor has completed assessments but a software vendor is having trouble applying recent exemption changes (House Bill 581), so the final digest and exact property-tax revenues are not yet available. That uncertainty prevents finalizing the millage rate until the assessor's figures are resolved. - Federal funding risks: Board members and staff discussed possible reductions in Title I and special-education federal funds and said the district is modeling scenarios; special-education federal funding (roughly $4 million) and Title I (roughly $7+ million) are significant budget items. - Pre-K and other special funds: Griner explained an "undesignated" amount in center-level listings largely reflects local supplements to state-funded Pre-K ("Bright from the Start" funding gaps), early learning centers, and programs like ROTC that require transfers from the general fund under state rules. - Deferred maintenance and capital planning: The board reviewed deferred-maintenance priorities including roofs, parking lots and building-automation upgrades; staff said some recent HVAC and lighting work has reduced near-term needs but roof assessments are pending.

Process and timeline Griner proposed continuing the regular budget schedule: approve a tentative budget May 8, run the statutorily required millage-rate hearings (proposed June 2, June 3 and June 11) and adopt the final budget and millage rate June 12. He cautioned the millage timeline depends on receiving the final tax digest. Board members agreed to provide suggested initiatives for the FY26 draft by April 30 so staff can model costs ahead of the May 8 meeting.

Formal actions recorded during the session - Motion to amend the agenda to add an executive session after the budget presentation to discuss a personnel matter (moved by Mr. Mark Evans; seconded by Mr. Denson). The motion passed by voice/raise-of-hands. The board then recessed to an executive session later in the meeting. - Motion to enter executive session to discuss personnel (moved by Mr. Mark Evans; seconded by Miss Hattie Hensley). The motion passed unanimously.

What the board will watch next Staff will follow up with the tax-assessor—s office on the digest software fix, provide updated revenue estimates as soon as the assessor finalizes exemptions, report local counts of Promise Scholarship applicants, and present costings for any proposed new positions before the May 8 tentative budget vote.

Ending Board members thanked Griner for the presentation and agreed to continue discussing the sustainability recommendations and revenue risks as staff provides updated numbers.