Columbia County School Board warned of tighter finances as officials use reserves and await state reconciliation

Ms. Penner presented the Columbia County School Board with a monthly financial report, telling trustees the district’s current budget shows about $84,615,000 in revenues against approximately $86,264,000 in appropriations.

"The budget as it stands right now includes $84,615,000 in revenues, whereas we're appropriating a little bit more than that of $86,264,000," Ms. Penner said, noting the district is "using about 330,000 of our fund balance." She described that draw as "not the greatest place to be" but part of managing current shortfalls.

Why it matters: The gap is being covered in part by a $675,000 transfer from the capital projects fund to help pay maintenance salaries and by one-time uses of fund balance. Ms. Penner warned those are workable in the short term but not sustainable long-term practices.

The report cited several risks and revenue uncertainties. Ms. Penner said the district accounted for an unexpected additional decline of roughly 170 full-time‑equivalent students this year, a factor that reduces funding tied to enrollment. She also said 12 employees have resigned and have not been replaced, producing about $400,000 in salary savings to date.

The district’s auditors matched 57 students in November who appear on district attendance records but were funded through scholarship accounts. "We had 57 students who were matched," Ms. Penner said, and she estimated that situation could mean "a minimum of a half $1,000,000" in lost revenue pending reconciliation. Ms. Penner told the board that last year the district received a reconciliation payment of $127,000, but that amount falls well short of the potential exposure this year.

Ms. Penner also reviewed the governor's proposed budget, which she said includes increases that could help the district. She said the governor’s proposal shows an increase of roughly $542,000 for the district and includes a declining-enrollment adjustment of about $400,000; she cautioned that the legislature’s final action (House and Senate) could change those numbers.

Operations details: Utilities are running higher at many sites, Ms. Penner reported, and diesel costs through November were about 10% lower than last year. She said approximately $20 million of district revenue is tied to property‑tax collections that typically arrive in November and December, so revenue figures usually strengthen later in the fall reporting cycle.

Board action at the meeting: After the financial presentation the board approved routine business items. The board adopted the agenda (with a corrected resignation effective date of 01/30/2026), approved personnel items and approved the consent agenda by voice votes.

What’s next: Ms. Penner said the district will continue monitoring enrollment and scholarship reconciliations and will report back as state budget action and reconciliation outcomes become clearer. The board adjourned for the holiday recess.