Kershaw County School Board adopts 2026–27 budget after second reading; shortfall narrows
June 03, 2026 | Kershaw 01, School Districts, South Carolina
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Kershaw County School Board of Trustees on June 2 unanimously adopted the 2026–27 budget at its second reading, approving the district's financial plan for the coming year.
Administration presented the budget in detail. Mr. Willard said overall expenditures decreased from $134.3 million at first reading to $133.4 million at second reading, largely because a Career and Technical Education (CTE) shift was incorporated into expenditures. He said the board's approach to pay schedules was equity-driven and described an average cost-of-living adjustment of about 3.5% plus step increases across certified and noncertified schedules.
The administration also reported revenue changes since the first reading. Projected local ad valorem (property) revenue rose from $32.8 million to $33.6 million after reassessment projections, though Mr. Willard cautioned that final values are not set until tax cards are issued. He said a planned transfer-in was adjusted from $1.1 million to $1.5 million to provide contingency, and that the board's projected reliance on fund balance fell from $3.7 million to about $3.3 million (a reduction of roughly $436,000) since first reading. Mr. Willard projected the district could finish the year near break-even, with a possible $185,000 use of fund balance as audit closeout work continues.
Board members asked clarifying questions before the vote. Mr. Rivas asked about a slide labeled 'change in market value on investments'; Mr. Willard replied that the district's invested dollars are liquid, short-term instruments (three months to one year) governed by state rules and are not bond funds. After discussion, Dr. King moved to adopt the budget; Coach Blackman seconded. The motion passed unanimously.
The administration noted that the state budget process remains active: a continuing resolution is in place should the state conference committee not reach agreement, but administration said most K–12 funding items were aligned in the House and Senate and that the district would implement the locally adopted budget and adjust only if the state required changes.
The board did not disclose additional contingency actions; the budget adoption concludes the second-reading approval and leaves staff able to implement the plan subject to any state-level changes.
Administration presented the budget in detail. Mr. Willard said overall expenditures decreased from $134.3 million at first reading to $133.4 million at second reading, largely because a Career and Technical Education (CTE) shift was incorporated into expenditures. He said the board's approach to pay schedules was equity-driven and described an average cost-of-living adjustment of about 3.5% plus step increases across certified and noncertified schedules.
The administration also reported revenue changes since the first reading. Projected local ad valorem (property) revenue rose from $32.8 million to $33.6 million after reassessment projections, though Mr. Willard cautioned that final values are not set until tax cards are issued. He said a planned transfer-in was adjusted from $1.1 million to $1.5 million to provide contingency, and that the board's projected reliance on fund balance fell from $3.7 million to about $3.3 million (a reduction of roughly $436,000) since first reading. Mr. Willard projected the district could finish the year near break-even, with a possible $185,000 use of fund balance as audit closeout work continues.
Board members asked clarifying questions before the vote. Mr. Rivas asked about a slide labeled 'change in market value on investments'; Mr. Willard replied that the district's invested dollars are liquid, short-term instruments (three months to one year) governed by state rules and are not bond funds. After discussion, Dr. King moved to adopt the budget; Coach Blackman seconded. The motion passed unanimously.
The administration noted that the state budget process remains active: a continuing resolution is in place should the state conference committee not reach agreement, but administration said most K–12 funding items were aligned in the House and Senate and that the district would implement the locally adopted budget and adjust only if the state required changes.
The board did not disclose additional contingency actions; the budget adoption concludes the second-reading approval and leaves staff able to implement the plan subject to any state-level changes.
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