The Greene County School System ended Fiscal Year 2026 in a significantly stronger financial position than originally projected, turning a budgeted shortfall of approximately $962,000 into a year-end surplus of approximately $478,000, representing a $1.44 million improvement.
The result reflects strategic budget adjustments, lower-than-budgeted expenditures and conservative revenue forecasting.
At the same time, the district made significant investments in its employees and students, including extending certified and classified salary schedules to recognize up to 30 years of experience and providing all fulltime employees with free basic individual health insurance.
The Greene County School System is the only school district in Georgia currently providing this benefit by covering the full cost of a basic individual health insurance plan for every full-time employee.
These results reflect what responsible financial management should look like, said Superintendent Dr. Aaryn Schmuhl. We have been intentional about examining every area of our operation, identifying where we could be more efficient and making difficult decisions when necessary. At the same time, we have remained focused on our responsibility to invest in our employees and provide our students with the resources and opportunities they need to be successful.
Reducing spending and strengthening operations
Throughout FY26, the district identified opportunities to reduce expenditures while maintaining essential services and instructional support.
Savings realized or implemented included:
• Approximately $160,000 in software expenses by eliminating programs that were no longer needed.
• Approximately $134,000 through changes to curriculum purchasing and supplies.
• Nearly$200,000 in reduced expendable equipment expenditures.
• Approximately $200,000 in reduced unaligned book purchases.
• Approximately $25,000 in reduced employee travel expenses.
The district also implemented operational changes to strengthen accountability, clarify responsibilities and improve resource management. These included establishing formal contracted-services agreements and expectations; strengthening the Human Resources Department; clarifying accountability across maintenance and operations, construction, transportation, facilities and custodial services; standardizing job titles, descriptions and salaries; and reorganizing the Learning and Support Division.
GCSS also expanded its use of existing funding sources and partnerships to reduce reliance on local funds. These efforts included using Title funding to support Competency-Based Education initiatives and elementary tutors through Georgia College & State University; implementing the YOSS Platform to improve HR and finance workflows and document management; partnering with Education Staffing Solutions (ESS) to streamline substitute teacher and paraprofessional recruitment; and utilizing Specialized Education Services Inc. to provide personalized behavioral support classes.
Together, these efforts reflect a broader approach to ensuring district resources are aligned with current priorities and student needs.
Investing in employees
The district’s financial discipline has also allowed GCSS to make meaningful investments in its employees.
Beginning this school year, all full-time district employees receive basic individual health insurance at no cost to the employee. The district covers the premium for the lowest-cost individual plan, the Bronze plan.
The district has also expanded its salary schedules for certified and classified employees to recognize up to 30 years of experience, extending beyond the state’s salary schedule, which currently recognizes up to 21 years.
These investments are rooted in a simple principle: investing in employees is investing in students, Dr. Schmuhl said. Our employees are at the center of everything we do for students, and supporting them is one of the most important investments we can make.
Teachers, paraprofessionals, bus drivers, custodians, school nutrition employees, administrators, counselors, support staff and other district employees all contribute to student success. Competitive compensation and meaningful benefits help GCSS attract and retain employees while providing the stability schools need to focus on students.
Maintaining the millage rate
The district’s stronger financial position also provided stability for local taxpayers.
For the current fiscal year, the Greene County School System maintained the previous year’s millage rate of 9.847 mills. A higher rate had previously been anticipated, but the district’s improved financial position allowed the Board of Education to maintain the existing rate.
As operating costs continue to rise in areas such as instructional supplies, technology, transportation, fuel, school nutrition and employee health insurance, the district’s FY26 results demonstrate the value of careful planning, stronger processes and strategic decision-making.
Maintaining the millage rate provides greater predictability for families, homeowners and businesses while allowing the district to continue investing in its schools.
Building a stronger financial foundation
The FY26 results represent an important financial turnaround for GCSS.
The original FY26 budget anticipated a deficit of approximately $962,000, which would have required the district to draw down its general fund balance. Although the district had sufficient reserves to absorb that reduction, continued deficits would not have been a sustainable long-term strategy.
Instead, strategic budget adjustments, expenditure reductions, operational improvements and conservative revenue forecasting allowed the district to avoid the projected deficit and finish the fiscal year with approximately $478,000 in surplus funds.
Under Schmuhl’s leadership during his first year as superintendent, the district conducted a comprehensive review of its financial and operational practices, emphasizing accountability, efficiency and long-term sustainability.
As the district looks ahead to this fall’s ESPLOST referendum, the FY26 results reinforce GCSS’s commitment to responsible stewardship of taxpayer dollars. The year-end surplus reflects careful management of general operating funds, while the district continues to plan strategically for the use of dedicated ESPLOST funds for major capital improvements and longterm facility needs.
Financial responsibility is not about making the easiest decision today, Dr. Schmuhl said. It is about making decisions that put our school system in a stronger position tomorrow. We want to protect the stability of our district, be responsible to our taxpayers and, at the same time, make sure our students and employees have what they need to thrive. Those priorities are not competing priorities. With careful planning and responsible stewardship, we can do both.
The Greene County School System will continue to evaluate expenditures, seek efficiencies, maximize available funding and maintain a long-term focus on financial sustainability while investing in the programs, services and people that support student success.
— Contributed