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District finance official briefs board on 2026-27 budget; warns mandates and salaries are main cost drivers
Summary
Finance presenter Willard told trustees that state mandates and personnel costs will drive the 2026-27 budget, projecting roughly $2.9 million in mandated personnel costs and about $3.7 million when discretionary increases are added; he warned revenue timing and the state formula limit early projections.
Willard, presenting an informational briefing to the Kershaw County School Board on May 5, described the district’s fiscal outlook for the 2026-27 budget and emphasized that mandates and personnel costs (salaries and fringe) are the primary drivers of expense.
Willard said the state’s teacher-salary changes include a $2,000 increase to starting pay and that the district’s average per-pupil funding was shown as approximately $6,023. He told trustees that fully loading mandated teacher and transportation increases would cost “over $2,900,000,” while discretionary adjustments for noncertified staff and bus drivers would add roughly $740,000; combined personnel-related costs would total about $3,700,000.
He cautioned trustees that the state’s proportionate-share funding model and the timing of state calculations make forward revenue projections uncertain: a larger-than-expected 45/45-day enrollment adjustment had applied to the current year’s base, creating shifts that are difficult to predict ahead of the formal budget readings. Willard also noted a Tier 3 funding increase of about $675,000 tied to owner-occupied property changes.
Willard emphasized the district will provide more detailed materials at the first reading on May 19 and warned the board it might need to consider a fund-balance or capital transfer to the general fund to balance the budget depending on midyear funding adjustments.
Why it matters: The presentation frames major budget tradeoffs for trustees ahead of formal readings: salary schedules, mandates and staffing decisions can materially change the district’s fiscal posture and may require transfers or cuts if revenues fall short.
What’s next: Trustees were told the first reading is planned for May 19 and the final reading on June 2; staff will provide more detailed numbers and options as the budget process continues.
