Limestone County Board reviews $179.8 million proposed budget, schedules final vote next week

LIMESTONE COUNTY, Ala. — Finance staff for the Limestone County Board of Education on Tuesday presented a proposed FY2026 budget that projects $179,754,895 in total revenue and would allocate $158,364,895 to the general fund, with the board scheduled to consider final adoption at its next meeting Tuesday at 6 p.m.

The presentation laid out large increases from state sources tied to the RAISE Act and higher foundation allocations. "The board has committed to maintain three months fund balance, which we have attained and will maintain with the proposed budget," the district finance presenter said during the review.

The nut of the plan is a state-driven increase in formula and supplemental funding. The district lists state revenue at $131,220,370, local revenue at $44,200,000 and federal revenue initially at $4,100,000; presenters said some federal allocations and other state grants, including an "advancement of technology" allocation estimated at about $17 million, were included as anticipated revenue but remain subject to state confirmation and timing.

Staff identified several programmatic and capital items in the proposal: 11 new school buses at a combined estimated cost of $1.7 million, additional fleet renewal funding (about $841,000 identified as fleet renewal receipts), replacement of driver's education vehicles (about $125,000), continued funding for a permanent substitute at each school, and ongoing furniture and small-equipment allocations. The presentation described roughly $3.2 million in new positions included in the budget and said a majority of those positions would be covered by the RAISE Act and other supplemental allocations. "The RAISE Act money is in it," the presenter said, and staff emphasized that some programmatic spending is tied to categorical grants that must be spent within specified tiers.

Debt service and long-term obligations were highlighted as improving. The presenter said the district's outstanding debt had fallen from approximately $59.3 million at the end of FY2024 to a projected $43.4 million at the end of FY2026, and that a state-held qualified school construction bond (QSCAB) will be retired in FY2026. The presentation listed a debt-service fund balance component and said the district expects an upcoming reduction in annual interest payments tied to that retirement.

Staff cautioned that some anticipated revenue cannot be counted as "known" until the state formally posts allocations. "If I send a budget to the state that has a guess of advancement of technology money, they will send me back an edit and tell me to take it out," the presenter said, describing state budget submittal rules that require known-dollar figures. The presenter described the budgeting approach as conservative: known revenues are included, and other receipts are added later via budget amendments if and when they are confirmed.

School-specific and categorical changes described in the presentation included an increase in the per-high-school discretionary allocation to $30,000 (from an earlier lesser amount), an approximate $350,000 RAISE Act-funded allocation for elementary STEAM teachers, special-education position increases tied to the RAISE Act, and restored classroom-supply funding that staff said would ensure any teacher with students in front of them receives the state-supported $1,000 per unit for classroom instructional supplies regardless of whether that teacher's position is a foundation-funded unit.

Child nutrition, transportation and operations budgets were detailed: child nutrition spending was presented at $5.7 million, transportation (auxiliary) at about $9.1 million with salary/benefits representing the largest share, and operations and maintenance at about $11.9 million. The presenter noted increases in insurance and utility costs and described several one-time and recurring maintenance needs such as intercom replacements and fencing.

Board procedure at the meeting also produced several unanimous procedural votes: the motion to adopt the agenda, the consent agenda and personnel actions were each approved by voice vote during the session. The presenter said the formal budget hearing concludes and that the budget will return for a formal vote at next Tuesday's meeting.

Ending note: staff reiterated the district will update the proposal by formal budget amendment if additional federal allocations or state funds (including advancement of technology funds) are confirmed and added that routine monthly financial reporting will reflect any changes between now and the final vote.