by Kate Evans
Morgan County Schools Treasurer Ann Bell told the Morgan County Board of Education there were increases in the regular levy and special levy tax collections along with salaries and benefits and some services in Fiscal Year 2025 during her Mid-Year Financial Review presentation at the March 4 school board meeting.
Bell said that total Morgan County Schools expenditures were up $1,041,341 and that the total budget was up $2.6 million over last year due to carryover and changes in state allocations.
Projected expenses for the remaining five months of the year are $19,326,257 and the total projected expenditures for Fiscal Year 2025 are $34,748,877. Bell said that the projected Fiscal Year 2025 year-end budget balance is $7,115,421, which is the carryover amount.
Revenue
Bell said that the regular levy collections were up $269,251 and that the special levy collections rose $271,314. Interest income increased $57,843. Total state sources revenue were up $605,248, but federal sources were down $36,385 for the year to date. Local sources revenue increased $562,913 in the Fiscal Year 2025 to date.
Bell said that State Aid increased along with the retirement allocation and that Medicaid reimbursements decreased slightly. Revenue collections were up $1,185,329. Bell noted that there was still $10,634,077 to be collected in revenue in Fiscal Year 2025.
Expenditures
Bell said that salaries and benefits rose $835,845. They were higher than in Fiscal Year 2024 due to Legislative salary increases and the significant increase in the PEIA cost.
Purchased services decreased $98,454. Legal fees and contracted services were lower than Fiscal Year 2024. These fluctuate based on hiring contractual positions and legal needs, Bell said.
Other purchased services increased slightly by $35,278 and included construction services for the Widmyer Elementary Safe Schools entrance and pre-K/Head Start costs.
Supplies
Bell said that supplies increased $310, 985. The cost of electricity was up slightly and fuel oil cost remained constant.
Math and English language arts textbook adoptions and online textbooks/resources for the math adoption were one major expense.
Bell said that in the previous year they purchased four school buses. Plant and equipment decreased $151, 045.
Other debt-related expenditures increased $108,736 from a yearly increase in lease/purchase loan. The transfer from the general fund to child nutrition also increased.
Enrollment
Bell said that a preliminary computations comparison showed that full-time enrollment (FTE) for Morgan County Schools has decreased by 29.83 students. Charter students have increased by 12 students. A net change in enrollment is calculated at a 17.83 decrease in full-time enrollment.
Morgan County Schools had a full-time enrollment count of 2,148.01 students as of October 1, 2024 and a 2025-2026 preliminary computations full-time enrollment count of 2,130.18, Bell said. State aid is based on student enrollment numbers from the previous year.
An increase in local share deduction equals a $60,408 decrease in state aid for Fiscal Year 2025, Bell noted. Charter school allowance increased by $98,046 to $247,359. There was a $158,769 decrease in state aid funding net of charter schools. Legislative changes could potentially increase of decrease state aid, she said.
Over the formula
Bell noted that the over-the-formula count for professional personnel is currently 15.51 professional employees and 13.35 service employees for service personnel.
Superintendent comments
School Superintendent David Banks said that some of the considerations for the Fiscal Year 2026 budget were PEIA, roof replacements and initiatives formerly paid for from Elementary and Secondary School Emergency Relief (ESSER) funds. He hoped they could train someone to be the trainer for the Capturing Kids Hearts and Instructional Enhancement programs to help reduce their costs.
Banks said school officials are currently working on the budget process with directors and principals. The Berkeley Springs High School Building A roof replacement project has become a high priority.
