The Liberty County School System’s fiscal year 2026 budget will take effect in less than a week, and some school board members already are looking at the FY27 budget.
Board members approved the $157 million spending plan in a 5-1 vote June 18. The school system’s budget calls for $154 million in revenues, and the $3 million gap in expenditures and revenues will be made up from operational reserves.
Among spending categories, instruction accounts for $90.7 million, or about 57.6% of the budget. School nutrition is projected to cost about $10.4 million and maintenance and operations are budgeted to cost $11.2 million. Pupil services will be $9.7 million, and school administration is $9.8 million.
Salaries make up 54.95% of the budget, or approximately $90 million, and benefits are another 27.67% of the budget.
The budget includes salary table adjustments for all classified personnel, such as bus drivers and custodial staff, and a retention incentive. There also are adjustments for pay rates for substitute teachers and it calls for 12 additional paraprofessional substitutes, along with adding two content mastery lab teachers. There is also a teacher retirement system increase of 1.13%.
Board member Carol Guyett said she would like to see child care provided for school system employees and said she would bring that up when the FY27 budget process starts. Board member Dr. Marcus Scott had inquired about adding a countywide athletic director, but the final budget did not include that position.
“The process has been rushed this year,” he said.
Superintendent Dr. Franklin Perry said including that position would mean reworking the organizational chart and the cost of adding a countywide athletic director — with salary and benefits — could be as much as $175,000.
“If you’re going to add positions, you need to start with the organizational chart,” Dr. Perry said.
Of the school system’s revenues, the bulk — $97 million — comes from the state’s quality basic education formula. That money from the state is based on an enrollment of 10,592.
What QBE does not fund, chief finance officer Stephanie Clark pointed out during an earlier budget hearing, is such costs as Social Security, workplace compensation and extracurricular activities such as athletics, bands or student organizations.
Local funding, such as property taxes, accounts for 21.1%, or $32.6 million. The expected spending is a $12.6 million increase for FY26, and the operating revenues are expected to be up $9.5 million from the FY25 budget.