Cabell County Schools proposes balanced 2026–27 budget but plans $1.14M carryover to close gap

Cabell County Schools released its proposed 2026–27 operating budget at a May 4 special board workshop and told trustees the plan would leave the district with about $34.5 million in projected year-end general-fund reserves while requiring roughly $1,144,021 in carryover to balance next year’s spending.

The budget presenter, Mr. Rogan, told the board the document incorporates the statewide pay raise (an increase of $7.80 per day for professional employees and $4.35 per day for service employees) and assumes the three capital projects already in progress — the new Ona elementary and two Cal Midland projects — are sufficiently funded and therefore not additionally reflected in operating expenditures. Rogan warned the proposal does not factor in a possible spike in oil prices or sustained inflation and said officials would monitor fuel and insurance costs throughout the year.

Why it matters: The district’s proposed reserves and the planned use of levy proceeds are central to balancing the budget. Rogan said estimated ending reserves for next June are just under $33.4 million; when paired with projected beginning balances the district still needs about $1.14 million in carryover to close the gap. Trustees were told the plan would be brought back for formal adoption at the board meeting on May 19.

Key details: The one-page summary reviewed by trustees breaks district funds into the general fund, special revenue (grants) and debt-service fund. Rogan said the general fund is the locus of most monthly activity and explained debt-service funds come from property taxes that pay the 2020 bond on construction and renovation work.

State aid and personnel: Rogan walked trustees through the state’s 10-step aid formula and said state aid for the district is projected to increase slightly next year because the state pay raise raises dollar values despite declining enrollment. He warned that any payroll above the state’s formula will be funded by county (local) dollars and noted a change in state code has shifted some positions from service lines to professional lines (for example, hiring teacher interventionists instead of classroom ECATs), producing apparent increases in professional payroll even when some positions were cut last year.

Insurance and other uncertainties: The presenter cautioned that the district has not yet received its BRIM insurance estimate; past BRIM adjustments have ranged widely (he said as much as 30% or larger in prior years). Officials said they will update the board if the insurance figures change the budget.

Revenues and levy: Rogan described heavy reliance on state aid (about 58% of general-fund revenue) and summarized the district’s excess levy, which runs through FY30. He said the district projects roughly $32.5 million in levy collections next year and explained how the levy is distributed: under current projections the Cabell County Public Library would receive about $1.98 million and the Greater Huntington Parks and Recreation District about $613,000; the district’s share would improve by roughly $1.5 million relative to prior estimates and that increase is incorporated in balancing calculations.

Special education and enrollment: The budget packet included trend charts showing long-term enrollment decline (a peak of 13,221 students in 2014–15 and a net loss of about 2,266 students since that peak). Rogan also reviewed special-education expenditures, which saw large percentage increases in FY23–FY24 and are budgeted for a smaller increase (about 2.2%) next year; the proportion of students identified with special needs remained about 23.67%.

Planned projects and future risks: The packet lists about $1.6 million in maintenance and small capital projects the district hopes to start this spring; Rogan said the projected $34.5 million reserve already accounts for setting aside those funds. He also warned that the state delayed scheduled textbook adoptions (ELA and math), deferring immediate costs but creating a potentially sizable cost to the FY28 budget.

Reserves policy and outlook: Mr. Frocken told trustees the Government Finance Officers Association guidance recommends roughly two months of revenue (about 16.7%) as a minimum fund balance. Officials said the district’s projected reserves exceed that minimum and provide operating stability, while noting the district still plans prudently because of lingering uncertainties.

Board response and next steps: Trustees asked clarifying questions about personnel lines, ECAT changes, and advertising/marketing funds (presenter confirmed a proposed increase for marketing). No members of the public signed up to comment. The board did not take a final vote on the operating budget at the workshop; the administration plans to present the budget for adoption at the May 19 board meeting. The workshop adjourned by a voice vote at 5:38 p.m.