Due in part to unfunded mandates from the state, Macon County Schools anticipates needing at least $14.2 million to keep the schools running, according to MCS Finance Director Alayna Ledford.
In general, 64% of the school system’s funding comes from the state, followed by 20% from local contributions, 5% from the federal government, 2% from capital outlay, 6% from school nutrition and 3% from other revenue.
Of the 20% received from the county, Ledford said 60% goes to salaries unfunded by the state, 11% goes to utilities, 5% to local salary supplements and additional expenses for transportation, insurance, athletics and the central office. One percent of local funds go to charter schools.
Most years, the school system presents three local budget requests to county commissioners designed to outline costs: 1) to maintain the system as is, 2) to fund the board’s top priorities, and 3) to expand services and fund requests from principals.
During a special called meeting on May 11, the school board made adjustments to Ledford's initial presentation from April 27, including removing the expansion budget requests. Additional changes may be made before the system finalizes its request to commissioners by its May 15 deadline.
In 2025-26, the board asked for $12,377,295.68 to keep the schools running – not all of which was funded by commissioners. This year the system expects to ask for $14,275,956.20, a nearly $2 million increase. This number would be approximately 22.06% of the county's operating budget, Ledford predicted.
On May 11, school board chair Jim Breedlove requested Ledford add at least one, potentially two, full-time positions the system will need when two part-time teachers at Macon Early College retire at the end of the year. The total ask will rise when line items for these positions are added.
The maintain budget includes 7% for raises ($129,868.36) for certified personnel and 5% for raises ($125,630.40) for classified personnel. Retirement benefits, health contributions and utility costs are projected to increase.
Additional operational expenses come in at $3,048,749.43, an increase from previous years created by a $1,524,130 reduction in state funding from last year, Ledford said. This amount includes reductions in state-funded positions for 3.5 classroom teachers, a K-5 program enhancement teacher and an instructional support position. Included in that $1.5 million reduction are a required teacher and teaching assistant position for the new Highlands pre-k classroom.
Ledford said the system received a state allotment for non-instructional support personnel, but not enough to cover all the schools’ custodians.
The system will ask for positions that were not funded in 2025, plus some new positions. Last year, the system requested an instructional coach, two full-time art teachers and two full-time music teachers, a technology facilitator as well as funding for student internships and to provide free lunches at Franklin High School and Highlands School.
This year, the system is also requesting an exceptional children teacher for Franklin High School, a mental health professional for Macon Middle School, three self-contained EC teachers and four EC personal care assistants to account for the growing number of EC students.
These asks amount to $1,474,860.99, bringing the total for a top priorities budget to $15,570,817.19, an increase from the $13.2 million requested to fund top priorities in 2025-26. The number would be 24.34% of the county's operating budget.
The expansion budget typically adds requests made across the district, primarily from principals, to help improve the quality of services offered by the schools in the district. They include extra teachers, teaching assistants, school counselors, coaches and custodians spread across all Macon County schools. However, at the May 11 meeting board members agreed to remove the whole expansion section from the presentation.
"Unless there is something on here that we know from a number of students' perspective or a curriculum perspective that we absolutely need ... I feel like if it's a wish list item, it should come off," board member Hilary Wilkes said. "Unless there's something on here that we're deficient in providing."
Board member Stephanie Laseter said, "To me, there is a difference in all the things in the world I ever want versus the things we really, really would love to have."
The board voted unanimously to remove the section from Ledford's presentation.
Before it was cut, the expansion budget totaled $18,024,222.29, more than 27% of the county's operating budget, compared to the $15.7 million requested in the 2025-26 budget. Ledford said the requested positions were only for the 2026-27 school year and did not account for future growth.
In the future, as construction concludes for the new Franklin High School and if the new East Franklin Elementary School is built, additional staff will be needed. Ledford said the FHS custodial staff would need to be doubled from seven to 14, and two more custodians would need to be added to the three-person East Franklin team. More teachers and teaching assistants will also be needed as the schools grow.
Capital outlay expenses, which include facility equipment, student equipment, facility repairs and other one-time expenditures, was budgeted at $4,513,565.63, separate from operational expenses. These items were requests from principals based on the needs they see at their schools.
At the May 11 meeting, members went through the expense list by line item and cut approximately $3 million from what they intended to ask from the county. They cut items particularly relating to Franklin High School and furniture requests from other schools likely to be affected by the new FHS construction — aesthetically damaged but safe flooring would not need to see costly repairs pending the school's demolition and secondhand furniture from FHS may be able to fill the other needs. The board also cut a request for an ATV at the early college and a golf cart at Highlands School. At the end of the conversation, the request had been reduced to around $1.5 million, with the exact number to be calculated before submitting the ask to the county.
Board member Diedre Breeden said she would like to think ahead to ask for a given percentage of the county budget that would account for the growth the school system expects to see in the next five years so the board does not have to come back and ask for more as that growth happens.
The school board will meet with the Macon County Board of Commissioners for a budget work session on Thursday, May 21, at 9 a.m., in the board room on the third floor of the Macon County Courthouse.