Fayette County treasurer reports stronger cash position; NTI days could cost $223,000 per day, board told

Rodney Jackson, the district's monthly financial presenter, told the Fayette County Board of Education that as of Dec. 31, 2025 the district's general fund showed stronger cash balances than a year earlier and that revenues were about $36.7 million higher year to date. Jackson said expenditures were essentially flat compared with the prior year and encumbrances had declined.

Jackson walked the board through a checkpoint analysis showing $217.5 million in year-to-date expenditures and flagged variance drivers such as transportation overtime, tuition charges and technology renewals. He said coding and audit comments are being addressed and that budget execution appears on track at this point.

During discussion Superintendent Dr. Liggins explained a key tradeoff for the calendar: nontraditional instruction (NTI) days avoid makeup days in the calendar but reduce meal reimbursement revenue. Liggins told the board the district loses roughly $223,000 per NTI day for nutrition services while saving about $9,000 per day in diesel fuel when buses do not run. He said that although the district initially budgeted for four NTI days, the recent winter events have exceeded that and adding more would materially affect reserves.

Board members debated whether to add more NTI days, with several suggesting a cautious approach (two or three) to allow staff time to prepare elementary-level NTI materials and to limit financial exposure. Several members urged the administration to return with precise cost estimates and building-level impacts at the next planning meeting before any change is made.

The board approved the monthly treasurer's report later in the evening on a 3-2 vote. Jackson said the ERP transparency software is functioning and monthly checkpoints will continue to be provided.

Next steps: staff will refine cost calculations for additional NTI days and report back to the board at the planning meeting.