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Pickens County school leaders present FY26 budget with modest net increase, cite state health and TRS costs
Summary
CFO Amy Smith presented a mostly complete FY26 budget showing a net increase under 1%, driven largely by state-mandated health-premium increases and a higher TRS contribution; staff recommended a spending resolution June 30 and will return with more detailed allotments when state/federal numbers arrive.
Amy Smith, chief financial officer for the Pickens County School District, told the Board of Education at a June 9 work session that the FY26 general-fund budget would show a small net increase while state-ordered health-insurance increases and the Teachers Retirement System (TRS) contribution drove most of the new costs.
Smith said the district had lost nearly $400,000 in midterm QBE (Quality Basic Education) earnings because of lower enrollment, but that recent state changes to health benefits and to mandatory TRS board contributions added new expense. “The way this increase was approved by the state, it is the board required match,” Smith said, describing the state health premium change as a board liability rather than a direct employee cost.
The nut graf: The presentation showed the district has limited local discretion over major cost drivers — principally state-set health…
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