Upshur County board reviews FY27 budget as state aid and enrollment fall; staff urge support for excess levy

At a special meeting called as a formal FY27 budget hearing, central office staff presented the Upshur County Schools’ projected fiscal year 2027 budget and described declining state aid driven by enrollment losses.

Sarah, a central-office presenter, told the board the district’s Fund 11 (general current expense) is projected to have about $38.7 million in revenues next year. Instruction is the largest expenditure at roughly $22 million; facilities and transportation were each estimated at about $4 million. Fund 61 (special revenue, including Title funds, special education and child nutrition) was projected at about $6.8 million.

The presenter explained year-to-year shifts: property tax revenue is projected to rise about $91,000, other local revenue (chiefly interest and miscellaneous receipts) was increased by about $100,000, federal Medicaid receipts were increased roughly $200,000, and state aid is declining — a point the presenter tied to falling enrollment. She reported an approximate $771,000 decrease in state aid in one line of the packet and said overall state-source revenues were down about $1.6 million for the year.

To respond to lower revenues, the district reduced planned reliance on carryover funds by about $830,000; the presentation noted the draft budget now anticipates using roughly $1.27 million in carryover rather than the roughly $2.1 million used previously. The packet also shows payroll consumes about 80% of Fund 11 expenditures, leaving about 20% for maintenance, transportation and other nonpayroll needs.

Board members asked practical questions about Fund 61 (special revenue): the presenter clarified it accounts for legally restricted federal and state grants (Title, special education, child nutrition) and for transfers from Fund 11 to cover indirect costs. The presenter said the district historically receives the Tools for Schools grant (about $120,000 in recent years), which is applied for through the state GPS system and whose final amount will be known when allocations are released.

Directives from the packet and presentation included staffing and benefits items: the legislature’s pay raises were included in the estimates (professionals +$1,560; service personnel +$870), and a projected 3% PEIA premium increase was built into the numbers. The presenter said some personnel moves already made should reduce future encumbrances; she also noted a current Apple-device lease payment of about $147,000 annually, much of which was expected to be covered by a tools-for-schools allocation.

A board member appealed directly to the community for support on an excess levy, saying the district is ‘‘hurting kids’’ without additional local revenue and urging community members to consider supporting a levy to stabilize schools. The board discussed past large encumbrances that affected grants and said leaders do not intend to approve new contracts that would add costs until fiscal clarity is achieved.

There were no formal votes on the budget at the meeting. After questions and discussion concluded, the board moved to adjourn; the meeting ended at 05:53.

The board packet noted that some FY27 figures (notably certain special education allocations) were not yet final and that staff used FY26 actuals where FY27 numbers were unavailable.