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Supervisors approve $884,352.58 in school budget transfers for buses and technology
Summary
Board granted retroactive concurrence for June 29 school-board categorical transfers totaling $884,352.58 to cover additional route/high-school activity buses and Chromebooks, moving funds between instruction, transportation, maintenance, and technology line items.
The Smith County Board of Supervisors approved a request July 9 to retroactively accept categorical transfers the School Board made June 29 to cover end-of-year purchases, including buses and classroom technology.
County staff explained the transfers occur at fiscal-year closeout to ensure state funds are spent rather than returned, and recommended the board record its after-the-fact concurrence. The transfers listed in the meeting packet: $612,562.95 from instruction to transportation; $61,789.63 from instruction to technology; $20,000 from maintenance to transportation; and $190,000 from maintenance to technology — a total of $884,352.58. Staff said these adjustments will cover the purchase of additional route buses, high-school activity buses, and Chromebooks for teachers and students.
Supervisor (speaker 9) moved to approve the School Board's recommended transfers; the motion was seconded and approved by board voice vote. Staff said the practice of retroactive categorical transfers at fiscal closeout has precedent and that the transfers were recommended by the auditor during closeout procedures.
Next steps: county administration will record the transfers for the FY26 closeout and the auditor's guidance will be noted in the administrative record.
