Anna 
The Liberty County Board of Education has officially approved a $160.7 million general fund budget for the upcoming fiscal year. The decision came after a 5-1 vote during the Tuesday morning meeting, maintaining the budget unchanged from the tentative plan presented earlier in June. Board Chair Verdell Jones expressed gratitude to the finance department for their diligent work in preparing the budget despite anticipated funding cuts.
This year’s budget projects $156.2 million in revenue, requiring the school system to tap into its operating reserve by $4.45 million to balance expenditures. Chair Jones emphasized the board’s commitment to avoid increasing the millage rate, thereby sparing taxpayers additional financial burden. Initial budget requests exceeded $161 million but were trimmed by $3.4 million to align with realistic revenue expectations.
The district’s operating reserve currently stands at approximately $46.7 million, which can cover over three months of expenses. This reserve is particularly important during months when revenue dips, such as summer and fall. The current fiscal year, ending June 30, also saw a shortfall covered by about $3 million from this reserve, reflecting spending of $157.5 million against $154.5 million in revenue.
For fiscal year 2027, total spending will increase by nearly 2%, or about $3.2 million, compared to the previous year’s budget, while revenue is expected to rise by around 1%, or $1.8 million. State funding remains the largest source of revenue, accounting for more than 62% of total funds. Local contributions, mainly from property taxes, are projected to provide just under 24%, while federal funding comprises roughly 13.8%. Notably, state funding will decrease from $100.8 million last year to an estimated $97.1 million for the coming fiscal year.
Expenditure priorities reveal that instruction remains the largest category, with $89.4 million allocated to classroom activities and teaching staff. Pupil services will receive $13.4 million, maintenance and operations over $11.8 million, school administration nearly $9.6 million, and transportation about $9.1 million. Salaries and benefits make up a significant portion of the budget at 82%. Additionally, employees will face higher health insurance contributions in FY27.
The school system plans several infrastructure projects funded through the education special purpose local option sales tax (E-SPLOST), which voters have authorized for specific improvements but cannot be used for daily operational costs such as salaries. Major planned projects include a $3.5 million HVAC upgrade and a second phase of interior renovations at Bradwell Institute costing approximately $2.2 million.
Other notable E-SPLOST-funded initiatives include a $1.5 million roof upgrade at Liberty Elementary School and textbook purchases also totaling $1.5 million. The weightroom roof at Liberty County High School will be replaced with a $250,000 investment, while life safety improvements and generator upgrades across all schools will cost around $350,000.
Transportation needs are addressed with an expected expenditure of $825,000 for new buses and other vehicles, alongside a $100,000 allocation for new band equipment at middle and high schools. The board is also reserving $2.75 million from E-SPLOST funds to support potential land acquisition and preliminary planning for a new school facility.
Overall, Liberty County’s Board of Education has crafted a budget aimed at balancing fiscal responsibility with educational quality and infrastructure improvement amid tightening state funding and economic challenges.
