Budget Review and Discussion at Warren County School Board Meeting (Part 3)

The Warren County School Board held an in-depth discussion on the non-labor fiscal year 2023-2024 budget, providing a detailed comparison of appropriations, expenditures, and current balances across various cost centers. This review aimed to identify potential savings and necessary adjustments to balance the budget effectively.

Key Budget Considerations

Non-Labor Budget Overview

The board reviewed the non-labor budget, including all expenses outside salaries and benefits. The report compared the appropriations and expenditures for the fiscal year that ended on June 30, 2023, with the current fiscal year’s appropriations, expenditures, encumbrances, and pending payments. As of the meeting date, the available balance for non-labor expenses stood at $469,230, though this amount is expected to decrease once all costs are audited and accrued.

Utilities and Pending Payments

Board members noted that utility bills for June had not yet been received, which could significantly impact the final available balance. Other pending payments, such as the food service bill from Sodexo, will also be accrued back to the fiscal year that ended.

Carryover Funds

The board discussed the lack of a formal agreement with the County Board of Supervisors regarding the return of unspent funds for capital improvements. Although past years have seen requests for carryover funds to be used for transportation and equipment, the current financial climate and the county’s need to maintain a balanced budget make such returns uncertain.

Superintendent Dr Chris Ballenger discussed budget adjustments with the school board.

Proposed Budget Adjustments

Insurance Costs

Three options were considered for handling the increase in insurance costs:

1. The division covers the entire increase.
2. The cost is split between the division and employees.
3. Employees cover a 7.9% increase in premiums, with the division covering the remainder.

Dr. Ballenger recommended the third option to minimize employees’ financial burden while addressing the increased costs.

Staff Positions

Several staff positions were recommended for hold or removal to help balance the budget:

• An agriculture teacher position.
• An additional kindergarten teacher due to lower enrollment numbers.
• An additional reading specialist position.
• A dean position at Skyline High School.
• A fourth-grade teacher position at E. Wilson Morrison Elementary School.
• Three special education teacher positions, with plans to repurpose these roles for registered behavior technicians (RBTs) and a board-certified behavior analyst (BCBA).

Non-Labor Budget Cuts

To address the budget shortfall, the following non-labor budget cuts were proposed:

• A $100,000 reduction in the overall non-labor budget.
• Specific cuts to the substitute budget ($148,000) and technology budget ($20,000).
• Limiting the increase in the substitute budget to $300,000, focusing on efficient use and monitoring of leave.

Board Discussion and Concerns

Board members expressed concerns about the impact of budget cuts on classroom resources and educational quality. They highlighted the need for careful monitoring of spending, especially in areas like substitute teaching costs. The high markup from the external substitute management company (ESS) was a particular point of contention, with suggestions to explore ways to reduce reliance on such services and keep more funds within the community.

The board acknowledged the difficult decisions required to balance the budget and emphasized the importance of proactive planning for the next fiscal year. They agreed to focus on efficiency and cost-saving measures that do not adversely affect students’ educational experiences.

The proposed fiscal year 2025 school operating budget was approved, amounting to $76,193,989, with a capital improvement facilities budget of $1,307,500. Despite some members abstaining due to concerns about the budget process and final allocations, the majority voted in favor of the proposed budget.

Watch the Warren County School Board Meeting of June 26, 2024, in the exclusive Royal Examiner video by Mark Williams.

(Part 3 is covered in the video between 1hr20 to 2hr20.)