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Macon County Schools to use roughly $1.1 million of fund balance; ESSER spending aided pandemic supports
Summary
Superintendent Josh Lynch and CFO Alayna Ledford told commissioners the district plans to use about $1.1 million of fund balance this year, described how federally funded ESSER dollars (required to be spent by December 2024) were used for COVID-related supports, and noted $300,000 of the fund balance is restricted.
Macon County Schools officials briefed the Board of Commissioners on the district's fund balance, use of federal ESSER funds and staffing impacts tied to pandemic-era grants.
Superintendent Josh Lynch handed out audit reports and fund-balance information. CFO Alayna Ledford explained how the fund balance has changed since 2016, showing beginning- and end-of-year balances and net changes. She said ESSER funds received in 2024 were used to meet needs stemming from COVID-19, including instruction, safety, and student support, and that those federal funds had to be obligated by December 2024. Lynch told the board ESSER funding allowed the district to place a mental-health professional at every school during the federal funding period; the district has since reverted to a guidance counselor in each school.
Ledford said the district planned to use about $1.1 million of fund balance in the coming year while maintaining enough reserves to cover payroll for two to three months and to cover emergent capital needs such as HVAC failures. She also said $300,000 of the fund balance is restricted for specialized uses. The board discussed the packet and took no action at the session.
School officials did not present a line-item breakdown of the planned $1.1 million during the session summary.
