Coffee County School Board finance staff on April 10 presented the district's proposed general fund budget for fiscal 2025'26 and four compensation scenarios: 2%, 3%, 4% and a flat, targeted adjustment intended to raise certified staff minimums to $50,000. The superintendent and finance director outlined revenues, major cost drivers and estimated how each scenario would change the district's estimated fund balance.

The district's total general fund budget was shown at roughly $52.2 million in the presentation and April Nelson, director of finance, said she estimated ending FY25 with about $1 million in fund balance before any new compensation changes. Nelson described the revenue mix (local property and sales taxes, TISA state funding, federal programs) and said some state figures would not be final until May.

Why it matters: board members framed the decision as a balance between faster progress on the multi‑year pay plan and guarding funds against possible federal cuts to Title funding. The board must approve a budget to send to county budget authorities by late April; members said they could not produce another new option in time and were being asked to choose among the four presented.

Major tradeoffs: Nelson presented estimated fund balance impacts for each option: a 2% raise would reduce the projected fund balance by roughly $447,000, 3% by about $810,000, and 4% by roughly $1.1 million; the flat option (to raise certified minima to $50,000) would cost more than the percent scenarios (figures in the presentation). Board discussion noted that nearly 40'plus staff currently remain under $50,000 and that a faster raise schedule would reduce that number more quickly but would leave fewer reserves for next year if federal grants are reduced.

Board members pressed staff on contingency planning if federal grants drop, on the timing of next year's revenues and the practical limits of passing a larger raise now versus staging increases over multiple years. Several members argued the board had previously set a multi‑year strategy to move certified staff toward $50,000 and said sticking to that multi‑year plan (the 3% scenario many described as the 'middle path') was defensible; others suggested the board could approve a different mix or a flat supplement next year if necessary.

Background and next steps: Nelson said the county's budget and finance committee meets April 24 and the board needs to approve a budget at its April 15 meeting to meet county deadlines. The presentation included line‑by‑line revenue and expenditure detail and four payroll scenarios to allow the board to vote on one option at its next scheduled meeting.