Terrell schools project $1.36 million revenue decline in proposed FY ’27 budget

DAWSON — The Terrell County Board of Education is scheduled to receive Superintendent Shereca Harvey’s monthly report and review budget information during its regular meeting at 7 p.m. Monday, with agenda materials outlining the district’s current financial position, Fiscal Year 2027 projections, a new grant award, state policy updates and enrollment trends.

Harvey began her tenure as superintendent of the Terrell County School System on July 1, 2025.

Financial reports included in the superintendent’s report show the district had collected $13.64 million, or 93.45%, of its budgeted general fund revenues through April of Fiscal Year 2026, which ends June 30. Property taxes generated approximately $5.35 million, while state funding accounted for approximately $8.22 million of district revenues. Investment earnings totaled $10,133, and miscellaneous revenues totaled $50,786.

General fund expenditures through April totaled approximately $13.58 million, or 93.24% of budgeted expenditures. Instruction accounted for the largest category of spending at approximately $6.52 million, followed by improvement of instructional services at approximately $1.86 million and school administration at approximately $1.73 million.

The report shows revenues exceeded expenditures by $66,518 through April. After accounting for open purchase orders of $79,212, the district reported an unreserved general fund balance of approximately $10.82 million.

The tentative Fiscal Year 2027 budget projects approximately $13.24 million in general fund revenues and approximately $13.64 million in expenditures. The proposed budget anticipates using approximately $393,942 in fund balance funds to cover the difference between projected revenues and expenditures.

Compared with the current fiscal year’s general fund budget of approximately $14.60 million in revenues and $14.56 million in expenditures, the FY ’27 proposal projects lower revenues. Projected local tax revenues total approximately $5.67 million, compared with $5.79 million budgeted in FY ’26, while projected state revenues total approximately $7.37 million, compared with $8.59 million budgeted in FY ’26.

Instruction remains the largest expenditure category in the proposed FY ’27 budget at approximately $7.06 million. Additional projected expenditures include approximately $1.42 million for maintenance and operation of plant services, $1.33 million for school administration and approximately $919,450 for student transportation.

Separate financial statements for capital projects and debt services show the district had received approximately $1.07 million in capital revenues through April, including approximately $1.04 million in sales tax collections and $30,740 in investment earnings.

Capital outlay expenditures totaled approximately $3.5 million through April against a budgeted $4.34 million. The district reported an estimated ending capital projects fund balance of approximately $2.35 million and an unreserved balance of approximately $1.49 million after encumbrances.

The superintendent’s report also includes notification that Terrell County High School has been awarded a $50,000 Workforce for Georgia Grant funded through the Georgia Power Foundation and administered by the Georgia Foundation for Public Education.

According to the award letter, the grant will support the addition of a healthcare pathway at the high school. The grant period extends through June 30, 2027.

Board members also are expected to receive information regarding revisions to the State Board of Education’s promotion, placement and retention rule. The revisions establish requirements for identifying students who are significantly at risk of not attaining grade-level reading proficiency and require schools to implement tiered reading intervention plans and provide written notification to parents in specified circumstances.

The revisions also continue promotion requirements tied to state assessments for students in grades 3, 5 and 8 and establish that new first-grade literacy requirements will take effect beginning with the 2027-28 school year.

The superintendent’s report further indicates that district enrollment trends will be discussed during the regular meeting.