Members of the Whitfield County Board of Education this week unanimously approved a pair of amendments to the school system’s general fund budget for the 2025 fiscal year, a decrease in local property tax revenue and an increase in spending compared to the budget that was approved in June.
The fiscal year began July 1.
Whitfield County Schools Chief Financial Officer Kelly Coon recommended the general fund budget revenue amendment to the board members.
“When the budget was approved in June, the local property tax revenue was projected at $43.25 million,” Coon said. “But with the recent temporary tax digest that we received that had a 10% increase, the original budget that was adopted (based on the preliminary 2024 Whitfield County tax digest) was based on 17% (growth).”
Following two court hearings in October, a Whitfield County Superior Court judge ruled in favor of a temporary tax collection order that allows for the collection of property taxes based on the 2023 tax digest plus a 10% increase in all assessments. This was decided after concerns were raised by Whitfield County Tax Commissioner Danny Sane about the accuracy of the proposed 2024 tax digest.
“Naturally, since that revenue is projected less now with the temporary tax digest, I am asking to amend that budget by a decrease of $1.36 million,” Coon said.
With the approved amendment, the general fund budget’s local property tax revenue will see a decrease from $43.25 million to $41.89 million.
Coon also requested a budget amendment to the expenditures section of the general fund, including an increase in expenditures regarding direct instruction and pupil support services.
As part of June’s original approved budget, direct instruction expenditures for the general fund, which includes paraprofessional staffing for special education, were set to total $108,914,365. The approved amendment allows for an increase of $638,413 for a new total of $109,552,778 in direct instruction.
For pupil support services expenditures, the original budget listed a total of $6,866,479. Coon said the proposed budget amendment features a $161,587 increase for those services for a new total of $7,028,066.
“Both of these amendments are reflected because the federal special education budget that we have could not absorb the current staffing that we have in that budget … so we had to transfer (paraprofessionals) to direct instruction from special education, as well as nursing services into pupil support.”
Combined, Coon said the approved expenditures amendment includes a total budget increase of $800,000.
The school board members also unanimously approved a pair of purchases of more than $25,000 after recommendation by Coon, including:
— 24 ZOLL Mobilize Rescue System automated first aid kits by Coro Medical LLC of Brentwood, Tennessee, totaling $46,908.96.
“Those will be purchased using money from the (fiscal year) 2025 QBE (Quality Basic Education) state security grant and will be system-wide,” Coon said.
— Services provided by Barnett’s Painting LLC for a project at Southeast Whitfield High School, including the repainting of the school’s hallways and restrooms, totaling $47,753.
“That is being paid for from the maintenance (and operations) budget already earmarked for painting, so that was already included in the approved (fiscal year) 2025 budget,” Coon said.