By Miles Layton

GATESVILLE — Gates County Schools Superintendent Barry Williams presented a $3.198 million local budget request to the Gates County Board of Commissioners Wednesday night, walking through a detailed 28-slide presentation that covered everything from personnel and capital outlay to consolidation costs and charter school payments — before commissioners drilled into line items with pointed questions that at times grew testy.

The meeting at the Gates County Courthouse marked what Commission Chair Emily Truman described as a critical step in the county’s budget process for fiscal year 2026-2027, with the county hoping to adopt a complete budget in May.

See the other part of that meeting story — here.

The slide show for the budget presentation can be found at the end of the story.

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The Presentation

Williams opened by distinguishing between the planning resolution the board had just approved and the legally binding budget resolution commissioners will ultimately be asked to fund, citing state law.

“Every request you see tonight is grounded in that legal and fiscal accountability,” Williams said. “I ask that you keep those children at the center of every conversation we have tonight.”

CFO Steven Harrell walked through the numbers. The local budget of $3.198 million is dominated by maintenance at 41 percent — $1.306 million — reflecting what Williams called aging facilities and rising utility costs. Together, maintenance services at 25 percent and public utilities at 15 percent consume 40 cents of every local dollar. Curriculum and instruction accounts for 15 percent, staff supplements 9 percent, and technology 7 percent.

The state allocation for 2026-27 is projected at $14,889,215, with 79 percent directed to instructional services. Federal funding totals $913,446, with 85 percent to instructional services. Local Fund 8 adds $1,100,307.60, with 78 percent to instruction.  CN’s budget is at $1,200,000.00.

The district is also requesting $360,000 in additional funding across three areas: $150,000 for child nutrition, $80,000 for technology, and $130,000 for exceptional children’s services. Harrell explained that the district currently serves about 19 percent of students in EC programs while the State funds only approximately 13 percent rate, creating a structural gap the county is being asked to help fill.

Capital outlay totals $300,000 — $200,000 for maintenance and facilities, focused on parking lot renovations and HVAC replacement, and $100,000 for technology, including computer lab upgrades at the middle and high schools, teacher laptop replacements, and Chromebook replacements.

One-time consolidation costs tied to the closure of Buckland Elementary total $325,600, with the largest share — $200,000 — covering parking lot and freezer infrastructure at the receiving school. Another $90,000 covers cafeteria equipment and a dishwasher, $15,000 for additional staff in moving equipment, $10,000 in teacher stipends, $7,000 for additional custodial staff, and smaller costs for moving trucks and boxes.

Staff Supplements and Line Item Questions

After the presentation, commissioners worked through the budget page by page. The first extended exchange focused on a $272,500 staff supplements line item.

Truman asked for a breakdown. Harrell explained the figure covers $1,100 annual supplements for teachers and $800 for administrators, with FICA at 7.65 percent and retirement at 24.67 percent built into the total. Of the $272,500, approximately $233,000 goes to teachers under the 5110 purpose code.

Commissioner Dave Forsythe said at one point while reviewing co-curricular stipends. “We need a codebook so we know — $50,000 for one coach is very different from $50,000 for five.”

Harrell and Board of Education members clarified that coaching stipends cover all athletic programs at both the middle school and high school, including athletic directors at each level. Those stipends are paid entirely from county funds.

Technology: Recurring Costs and Chromebooks

Commissioners pushed back on the district’s technology request, questioning whether Chromebook replacement was becoming an annual ask.

A commissioner noted that last year the board funded $120,000 for Chromebooks across four of the five schools after questions arose about whether machines were functional enough for state testing. This year the request is $105,000.

Technology Director John Smith explained that last year’s $125,000 was split between two computer labs at $37,500 each and Chromebook and teacher laptop replacements. This year’s $100,000 request would fund the remaining two labs at the middle and high schools, with the remaining roughly $25,000 to $35,000 for Chromebooks and teacher replacements.

“Chromebooks are consumables,” Smith said. “You get five to six years out of them. With multiple students using them throughout the day, they just don’t last.”

Board of Education member JoJo Legg added that Chromebooks are now required for state end-of-grade testing on the state’s online platform. “If something were to happen in the middle of the test, it could cause a whole school to have to do retesting,” she said.

Forsythe asked for a clearer picture going forward. “In the future, it would be more helpful if you showed here is your normal recurring cost with cost-of-living inflation, and then if it’s an additional cost above that, show that separately,” he said.

Maintenance, Buckland, and Utility Costs

Under the maintenance section, commissioners raised the question of what happens to Buckland Elementary’s operating costs after the school closes. The building is still listed in the budget at the same utility rate as other facilities — approximately $4,800 per month — because, as Harrell noted, a building cannot simply be shut off without risking mold and mildew damage.

A commissioner asked whether those utility costs, once the county takes possession of the building, would transfer to the county budget rather than the school system’s. No definitive answer was given, but Facilities Director Greene confirmed the issue would need to be addressed as part of the district’s long-range facility planning process.

Commissioners also noted that one membership fee — appearing five times at $500 each for five schools — would be reduced to four once Buckland closes.

The Superintendent’s Contract

Near the end of the session, Truman raised questions about the superintendent’s compensation listed under the Office of the Superintendent at $129,000. Specifically, she asked about a $64,000 county supplement listed in the budget.

Harrell confirmed the contract is for (actual) $179,557.56 total. The state covers approximately (actual)$128,725.92 based on the state salary schedule, with the county making up the remainder. Truman asked whether retirement and hospitalization were embedded in the (actual)$50,831.64 or separate.(numbers are w/o benefits)

“The W-2 number that is going out is $176,592 (This W-2 number is inaccurate and as advised by legal counsel, W-2’s are not subject to public request) per the contract,” Truman said. “Am I interpreting that correctly — that no additional supplements have been added beyond the contract amount?”

Harrell confirmed the W-2 figure would match the contract. (Harrell has confirmed that it would not match his contract, because of State raises since contracts origination) Truman noted the contract does not include a built-in annual cost-of-living increase, unlike the county manager’s contract.

“I just want to point out that your Board of Education has made a move to make sure they weren’t taking any money away from the school system because the teachers and such deserve their pay,” Truman said, referencing the board’s recent vote to move to a flat monthly stipend regardless of meeting frequency. “So we need to make sure that’s being reflected in leadership across the board.”

Board Pay and Budget Timeline

Board of Education member Danny Hale confirmed to commissioners that the board had voted Monday to switch from per-meeting pay to a monthly stipend to avoid any appearance of scheduling meetings for additional income, and to remove any cap on the number of meetings the board could hold during the current intensive budget and consolidation period.

Truman said the county hopes to adopt a final budget in May, with the school system’s formal submission due by May 15 under state statute. She said further work sessions — possibly joint — would be needed before adoption.

The school system’s planning budget resolution, approved by the Board of Education earlier in the meeting, totals $21,853,742.07.