DALL·E 2023 11 30 14.04.24 An illustration symbolizing financial scrutiny and education investment for a featured article. The image shows a magnifying glass over a stack of schHouston County Georgia Board of Education's budget

Introduction

DALL·E 2023 11 30 14.04.32 An illustrative image representing the Houston County Georgia Board of Education budget analysis. The image features prominent landmarks or schools o
Houston County Georgia

Public expenditure, especially in education, is under constant scrutiny for accountability and transparency. This article takes a critical look at the Houston County, Georgia, Board of Education’s budget, focusing on the fiscal year 2022 financial audit. It aims to provide taxpayers with clear insights into the allocation of their funds. The full audit can be read You can read the full audit here.

The highest paid employee is Mark Scott PhD. with an annual salary of around $320,000 in 2022.

Salaries and Travel Payments

This section details the salaries and travel expenses of all Houston County BOE employees.

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State Payments Overview

Here, we analyze payments made by the Houston County BOE using state and local funds.

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Federal Payments Overview

This part examines the payments made by the Houston County BOE using federal funds.

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Budget Overview: A Critical Eye

  1. Capital Assets and Debt Administration: The School District’s capital assets, after depreciation, stood at $398.9 million, mainly due to ESPLOST construction and renovation projects.
  2. Debt: Total outstanding bonds were $46.3 million, with significant liabilities in pensions and OPEB.
  3. Revenue and Expenditure Analysis: Total revenues were about $428.88 million, with property taxes and sales taxes as major sources. Total expenditures were around $400.68 million, with instruction as the largest expense.
  4. Fund Balances: The year-end fund balance increased to approximately $129.66 million.
  5. Property Taxes and Sales Taxes: Significant revenues were derived from property taxes and LOST revenue, supporting school district operations.
  6. Budgetary Data: The general fund’s revenue budget was amended to $430.26 million, with actual revenues slightly lower. Expenditure budget was amended to $412.57 million, with actual lower at $400.68 million.
  7. Pensions and OPEB: The net pension liability was $126.52 million, and the net OPEB liability was $162.88 million.
  8. Auditor’s Opinion: The independent auditor’s report issued an unmodified opinion on the financial statements.

Conclusion

This analysis serves as an exercise in civic responsibility, scrutinizing the educational budget of Houston County to ensure smart allocation and effective utilization of funds. It emphasizes the importance of each dollar contributing to the educational standards and outcomes for Houston County’s students.

By Alan Wood

Musings of an unabashed and unapologetic liberal deep in the heart of a Red State. Crusader against obscurantism. Optimistic curmudgeon, snark jockey, lovably opinionated purveyor of wisdom and truth. Multi-lingual world traveler and part-time irreverent philosopher who dabbles in writing, political analysis, and social commentary. Attempting to provide some sanity and clarity to complex issues with a dash of sardonic wit and humor. Thanks for visiting!

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