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Macon County schools say ESSER grants drove 2024 fund‑balance rebound; commissioners discuss a permanent funding target
Summary
School finance staff told commissioners federal ESSER grants produced a large 2024 fund‑balance increase and highlighted a $19.96 million ESSER total; commissioners debated whether the county should set a fixed percentage of its budget for schools and whether to move contingency funds into the school current‑expense budget.
School finance staff told the Macon County Board of Commissioners on Wednesday that federal ESSER pandemic grants drove a large jump in the school system’s fund balance in 2024 and that the district has appropriated roughly $1.1 million of fund balance for the upcoming year.
Lainie, identified in the meeting as the presenter on school finances, said the district received $19,955,990 in Elementary and Secondary School Emergency Relief (ESSER) funds beginning in June 2020 and that ESSER spending accounted for much of the fund‑balance swings from 2020 through 2024. She said ESSER funds had to be liquidated by December 2024.
The presentation included charts of beginning‑ and end‑of‑year fund balances from…
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