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Upshur County Schools board flags revenue timing and budget pressures in monthly review
Summary
Board members pressed staff for clearer monthly financial reporting after hearing that local revenues lag projections and several expenditure lines are highly encumbered; members requested levy-rate breakdowns, cash reconciliation reports and more object-code detail.
The Upshur County Schools Board spent the bulk of its meeting reviewing the district's monthly finance reports, where trustees raised concerns about the timing of state and federal revenues and the adequacy of several budget line items.
During the review, a committee member said the district had budgeted $420,000 in local revenues but collected "just under 9%" to date, and asked for a detailed levy-rate sheet showing valuations and extended dollar amounts. Staff explained that state aid is typically disbursed at several points during the month and that the district sometimes appears under-collected because some monthly state payments arrive at month-end or shortly after. "We usually get those payments every month," staff said, noting typical payment dates and the occasional timing lag.
Trustees pressed for clearer reporting on encumbrances and expenditures. One member noted that service personnel and some substitutes are already encumbered at very high rates—over 96% in some lines—and said, "I'm concerned whether we have enough budget there." Staff replied that many salary and benefit lines are encumbered through the end of the fiscal year for current full-time employees, and that some high encumbrances reflect quarterly purchase orders or one-time invoices that remain open until invoices are received.
Board members asked for a breakdown of object codes to better understand what specific purchases and services are driving high percentages in categories such as purchase services, repairs and maintenance (about 88% spent) and plant and equipment (reported at 99.9% encumbered). Staff said they would provide a chart of accounts with object codes and indicated that some spending is grant-funded or a one-time capital expenditure.
Trustees also discussed federal and special-revenue funds that appear low on the receipt side, with staff explaining that some federal programs have an annual cost report or lag in reimbursement; "We don't receive November revenue until the very December," staff said, describing timing that affects monthly percentage tallies.
The board requested several reporting improvements: a monthly cash-reconciliation report, a levy-rate/valuation breakdown, clearer object-code explanations, and school-level three-year trend data for academics and finances to improve transparency. Staff agreed to provide the requested materials in future packages.
The board took no new budget actions at the meeting; the discussion focused on information requests and clarifying the presentation of revenues, encumbrances and object codes.
