White County schools report fiscal uptick, approve budget amendments including $178,525 for after‑school programs

The White County Board of Education on Sept. 11 reviewed July and August financial reports and approved consent agenda items that include budget amendments to record recently received federal and state program funds.

Board member Mr. Smith, presenting the finance update, said the district’s July report showed a $600,876 increase in general‑purpose school fund revenues compared with July 2024 and noted a separate line item: “$640,377.20 received from the state of Tennessee as part of the Tennessee Education Freedom Act’s provision to provide a new . . . $2,000 one‑time bonus to eligible educators.” He said the one‑time state payment will skew revenue comparisons early in the fiscal year.

The board approved routine items as a single consent agenda by unanimous voice vote. That consent package included recording and appropriating several federal program receipts and state funds and the specific amendment to fund four after‑school programs (previously covered by a 21st‑Century federal grant). Mr. D (district administration) told the board the district will cover $178,525 to continue those programs for this school year; he said staff and site coordinators contributed to reducing the district’s initial estimate for that figure.

Smith also described month‑to‑month activity: August receipts included the county’s first local option sales tax and the state’s first TISA (Tennessee investment) payments for the school year. He noted the county’s TISA payment for August 2025 was $14,955 less than August 2024 and said the trend will be monitored.

On the central cafeteria fund, Smith cautioned the apparent negative estimated ending fund balance is driven by large blanket purchase orders for food and preparation supplies issued at the start of the school year; reimbursements from the U.S. Department of Agriculture arrive later and the fund uses reserve balances to cover early‑year purchases. He said the cafeteria fund’s front‑loaded costs create a short‑term cash‑flow risk if not carefully managed.

Board members asked procedural questions about how instructional materials and purchase orders are documented; Mr. D confirmed each purchase order includes itemized lines. When asked how the district would cover unforeseen transfers, Mr. Smith said the $178,525 will come from the district’s savings (he reported the district’s unrestricted savings as “a little over 16,000,000”).

Board members did not amend the reported figures; the finance items and accompanying transfers were accepted as part of the consent agenda and will be reflected in the district ledger.