Orangeburg school board approves one-time budget requests and retention bonuses after clean audit

The Orangeburg County School Board on Dec. 10 approved a set of one‑time budget requests totaling $3,590,000 and adopted the 2025–26 budget calendar after hearing an audit presentation that produced an unmodified (clean) opinion.

The audit presentation, delivered remotely by auditor Brian Nicholson of Mahlodin Jenkins, reported that the district’s financial statements ‘‘present fairly in accordance with generally accepted accounting principles’’ and that the audit found ‘‘no material weaknesses and no significant deficiencies.’’ Nicholson also told the board the district’s unassigned general‑fund balance was 32.5% and well above the state minimum of 8.3%.

Board members approved the 2025–26 budget calendar (which sets internal deadlines and schedules the board’s budget work session for March 25 and the first reading of the budget for May 13) and voted to approve the administration’s one‑time budget request. The administration presented line‑item requests that it said would be funded from available fund balance; the largest item is $2,300,000 for employee retention bonuses. Other items approved included $620,000 for scanning and shredding records, $200,000 for furniture replacement, $130,000 for vehicles, $100,000 for school transition costs, $100,000 for STEM lab expansion, $50,000 for district office technology, $50,000 for security/radios, and $40,000 for AED replacement and additions.

Superintendent Dr. Foster told the board the retention bonus proposal would pay $1,000 to full‑time employees and $500 to part‑time employees if the district could finalize the audit and confirm available funds before the holiday pay cycle. A board member asked whether the retention payouts would be subject to taxes; Foster confirmed payroll taxes apply. Board members also discussed timing; administrators said, if the board approved, the deposits could begin as early as the Friday following the meeting.

Nicholson’s audit presentation also covered the district’s federal single‑audit testing (required because federal expenditures exceeded $750,000), noting the audit examined a large share of federal programs, including Title I, Special Education, and ESSER funds, and issued a clean opinion with no findings.

During discussion of the district’s finances, staff said monthly November figures showed revenues of about $9.6 million and expenditures of about $10.7 million; staff explained a $6.2 million receipt that arrived after Thanksgiving would appear in the December report. District financial staff reiterated that the district posts expenditure detail online and provides board packets with line‑item information each month.

Also during the meeting, the board voted to enter executive session and, afterward, approved the superintendent’s recommendations for resignations and nonrenewals that were discussed in executive session.

The board approved the budget calendar and onetime requests by voice vote; the meeting record shows motions were seconded and the chair called each motion carried.

What’s next: The district’s auditors said they will return for follow‑up routine work; district staff said the budget work session is scheduled for March 25 and the final FY 2025–26 budget hearing is set for June 10.