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Board approves school board’s end-of-year categorical transfers to cover buses and technology
Summary
At year-end the school board requested retroactive categorical transfers to move $61,789.63 to transportation and additional amounts to technology and maintenance to cover new buses and Chromebooks; supervisors approved the transfers after staff said auditors recommended the approach.
County staff presented a memo from the Smith County School Board requesting retroactive categorical transfers as part of fiscal-year closeout. The transfers include $61,789.63 from instruction to transportation, $20,000 to technology, and additional transfers from maintenance to transportation and technology (including $190,000 from maintenance to technology), intended to purchase additional route and activity buses and teacher Chromebooks.
Staff explained auditors advised that these categorical changes are normal at year-end to avoid returning unspent state funds, and that prior years’ retroactive transfers had been handled similarly. A supervisor moved to approve the School Board’s recommendation and the board approved the transfers for the record. Staff said no additional budget authority is required because transfers are within existing budget categories.
