The Columbia County Board of Education met on Tuesday night, where a somewhat heated discussion arose regarding the district’s approach to budgeting.
District 4 Board Member Katie Allen addressed her fellow board members before a vote was taken to approve February financials, saying that she has apprehension about monthly amendments made to the budget.
Allen talks concerns with budget amendments
Allen suggested that amendments made to the budget serve to make it appear as though the district is not going over budget.
“When I’m looking at these financial reports, for example, in the general fund for FY 2024 to 2025, I see that there was zero dollars budgeted for ‘other outlays,’ but then in November’s monthly report there was nearly $24 million dollars, to right under $24 million, budgeted and spent,” she said. “And when I look at the percentage for what we spend in that category it shows 100% on our financial reports, even as we’re quite literally almost $24 million dollars over budget.”
Allen shared another example, saying she saw an additional $8 million dollar budget item added for Harlem High School in January.
“I understand that sometimes we do have to amend our budget, um, expenses come in, things like that, but I just, I don’t like and I don’t think it’s a good business practice to amend our budget every month, just to say that we’re on budget and make that percent 100%,” she said. “And because of this practice, it becomes very difficult to build our financial picture where we’re at on a regular basis.”
Allen recommended that the board begins reporting on every budget change from the original budget.
Pushback and further discussion
Chairman David Dekle responded with a motion to approve the February financials saying, “I think we are on budget, we and I think we’re within our budget. I think that we have the best CFO (Chief Financial Officer) in the nation and, uh, I think he does a great job. I think our financials are reported to us accurately every month.”
Board member Judy Teasley addressed Allen by stating, “Is it possible that maybe you need a little bit more time on the board, a little bit more understanding of how money is coming into the school system, how it’s coming in from the state and how those amendments are made before you decide that it’s not done as it should be done?”
Allen, who has been on the board now for two months, said “I would just turn that around and say are we okay with the concept of amending our budget to make sure that we are always under budget?”
Teasley said that she believes Allen is misinformed as to why the budget is amended, saying it was incorrect to suggest that it is to make district spending appear under budget.
Alex Casado, the district’s chief financial officer, stated at this meeting that these kinds of amendments are standard for school districts.
“It is common practice for school districts to amend their budget throughout the year, especially in a district this size,” he said.
Casada said the budget is adjusted throughout the year as more information is made available about spending needs.
“That’s the practice that most school districts employ,” he added.
February financials approved
February financials were approved in a 3-2 vote.
Opposing the approval alongside Allen was board member Philip Kent, who called Tuesday night’s discussion “a healthy conversation.”
For Allen, raising this concern publicly is adjacent with transparency with budget hearings approaching.
“These discussions aren’t easy to have,” she said. ”I think it builds trust with the public and transparency so that they can see that we’re constantly looking at ourselves and really looking to see what we can do better.”
Fiscal Year 2026 budget presentations are soon to be underway. An initial budget presentation will be given on April 22, followed by a second on April 29 and a third on May 6. A final budget presentation will be held on May 13.
