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Glynn County schools project $1.67 million shortfall in preliminary FY27 budget; district cites mandated cost increases
Summary
At its April 14 meeting, Glynn County school staff presented a preliminary FY27 budget showing a $1,671,100 projected shortfall driven by mandated pension and health cost increases, plus new positions and step raises; staff said the gap will be covered with the district's fund balance while estimates are refined ahead of May and June consideration.
Ms. Cody presented the Glynn County School District’s preliminary fiscal year 2027 budget at the board’s April 14 work session, saying projected expenditures exceed revenues by $1,671,100 and that staff will refine assumptions before the May presentation and the June final adoption.
Cody told the board the district used a conservative 5% estimate for growth in the property tax digest and assumed a 97% collection rate at the current millage of 14.90. Based on those assumptions, staff projected a local tax increase of $5,166,100 and total projected revenues of $201,030,500.
On the expenditure side, Cody said three mandated increases are the largest drivers: the Teachers Retirement System contribution rate rising from 21.91% to 22.32% (an additional $447,200), and an increase in the state health contribution of $50 per month per employee (about $567,000 for certified staff and $276,000 for classified staff). Cody listed the mandated total increase as $1,290,200.
Non‑mandated costs include annual salary step increases (about $1.36 million for certified staff and $626,200 for classified), $3,792,200 for new positions offset in part by $1,437,500 in reductions for RIF positions, $201,500 in athletic supplements, departmental increases totaling $936,600, and a targeted salary adjustment recommendation of $356,200 for positions that did not rank in the district’s top‑three pay bands.
Taking those items together, Cody said the FY27 expenditures as drafted exceed revenues by $1,671,100; staff intends to cover that amount from the district’s estimated ending fund balance of $27,110,659. Cody also noted adjustments are likely once the tax assessor finalizes digest numbers and when state allotment (QBE) figures are available prior to the May update.
Board members pressed for detail on reduced QBE funding tied to declining FTE. Cody estimated about a $900,000 reduction in QBE tied to changes in funded FTE; she and board members discussed a roughly 150‑student year‑over‑year drop in enrollment and the distinction between raw enrollment and funded FTE for specific programs. Cody said some contracted special‑education staff were used less this year and the district has been able to hire more roles internally, reducing some contracted expenditures.
Members repeatedly returned to the theme that state mandates and insurance costs have risen steadily, and several asked staff to continue searching for savings in vendor contracts and nonessential spending. A board member urged coordinated advocacy with state legislators on unfunded mandates; staff said that conversation is ongoing.
Cody closed by reminding the board this is a preliminary draft and that she will present a second pass in May, before final adoption in June.
What happens next: staff will refine digest and QBE estimates with the tax assessor and state allotment data and return to the board in May; the board plans to consider a final FY27 budget in June.
