The Bulloch County Board of Education is grappling with a significant financial challenge, projecting a $15 million budget shortfall for the 2027 fiscal year. This stark reality was further detailed in a recent budget planning presentation by Superintendent Charles Wilson, building upon information shared during the Board of Education meeting on Thursday, July 10, 2025.
Click here to view the FY '27 Budget Planning presentation. The budget information begins on page 16 in the presentation.
According to Superintendent Wilson's presentation, the current fiscal year (FY '26) was intentionally approved with a $13.2 million deficit. This strategic decision allowed the district time to thoroughly plan for balancing future budgets, starting with FY '27, without implementing hasty measures in the current year. This deficit, however, necessitates drawing down the General Fund balance by $13.2 million, leaving an estimated ending fund balance of $30 million for FY '26.
The growth in property values caused in effect a 1 mill increase in property taxes, which lowered the QBE funding, in addition to the Equalization Grant funding cuts, adding millions in budget deficits in the FY '26 budget.
In FY '27, funding will be impacted by HB581, which provides floating homestead exemptions. This is projected to cause further revenue reductions, which are projected to exceed $1 million annually.
Superintendent Wilson also noted that the system had not received U.S. Department of Education funding that was due July 1, 2025. This funding is part of the $6.2 billion in public education funding frozen by the U.S. Department of Education. It is also not known at this time what the full impact of cuts to other federal funding and programs will have on Bulloch schools.
In addition, the school system has experienced rising healthcare and benefit costs, which are state mandated costs the system must cover.
Superintendent Wilson made it clear that this level of deficit spending is unsustainable beyond the current fiscal year. He also cautioned that the district should anticipate additional state funding cuts related to local fair share and equalization, further compounding the financial strain.
A core principle guiding the Board's approach is a commitment to keeping property taxes to a minimum. As such, the $15 million budget gap for FY '27 must be closed through expenditure reductions. Superintendent Wilson's presentation emphasized that given prior efforts to move capital-related operating costs to the Capital Projects Fund, the vast majority of these reductions will need to come from personnel costs.
He noted that benefits costs are inherently linked to salary costs, making direct cuts to benefits challenging without impacting staffing levels.
The proposed cost reductions would occur through a multi-tiered approach:
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Elimination of District-Level Support Staff: Positions at the central office that directly support schools are slated for potential elimination.
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Discontinuation of District-Level Programs: Programs managed at the district level that serve students are also under review for potential cuts.
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Reductions to School Allocations: The amount of funding allocated directly to individual schools will be reduced, requiring principals to make difficult decisions about staffing and programs at the school level.
To prepare for the FY '27 budget cycle, Superintendent Wilson outlined an aggressive timeline, with all necessary cost reduction actions needing to be in place by March 1, 2026. This will be primarily achieved through the district's Reduction-In-Force (RIF) policy, which will be implemented between August 2025 and March 2026.
The timeline for the RIF implementation includes the following key phases:
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August through October 2025: This period will involve identifying specific district-level support positions and programs for elimination, determining the necessary reductions in school allotments, and attempting to identify personnel who may be eligible for early retirement. Additionally, non-tenured personnel whose contracts will not be renewed will be identified during this time. Critically, the district will also identify tenured personnel who will be impacted by the RIF policy based on established criteria and a district plan of action.
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November through December 2025: The details of the actions to be taken in early January 2026 will be finalized.
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January through March 2026: Notices of non-renewal will be issued to all affected personnel in early January. The district will also allocate time for the potentially significant number of Fair Dismissal Act hearings required for tenured personnel facing non-renewal. Superintendent Wilson's presentation anticipates that these hearings could easily exceed 50, depending on the number of tenured staff impacted. He also noted that over 125 personnel positions will likely need to be eliminated to reach the $15 million reduction target.
The Impact
Without additional revenue or a millage rate adjustment, the district could see over 125 position cuts, including both teaching and student support roles. On average, this could result in the loss of about 10 teachers per school.
Essential programs like the LIFE Program and the Transitions Learning Center—both of which serve students at risk of dropping out—are also at risk of elimination. Larger class sizes, fewer individualized supports, and long-term declines in student achievement may result from the reductions.
Budget-driven layoffs could also affect teacher morale, recruitment, and retention, particularly for hard-to-staff positions. The broader community may feel ripple effects as reduced educational support could impact local businesses, family stability, and long-term economic outcomes.
Additionally, falling below the 14-mill equivalent could cause the district to lose millions in equalization funding, further deepening the financial deficit.
Next Steps
Superintendent Wilson also outlined the immediate next steps for the district, including finalizing the RIF policy implementation protocol, identifying district services that will be discontinued, and communicating these expectations to principals at an upcoming meeting in July 2025.
As part of next steps, the system staff will finalize the RIF policy implementation protocol and identify which district services will be discontinued due to cuts in district-level staff and programs. Communication with principals will begin at Camp Bulloch on July 17 and 18, to outline expectations for their role in the process.
Additionally, The Board of Education is scheduled to review the RIF protocol with district staff and legal counsel at a work session on August 28, 2025.
In addition to local efforts, the district may also face additional reduced state funding in the future due to changes in local fair share and equalization funding formulas. The board was informed that the planned cuts are necessary to prevent the possibility of having to borrow money in order to meet payroll obligations.
Any change to the millage rate would need to be approved by Thanksgiving. If no increase is approved, the district will move forward with the planned staff reductions for the 2026–2027 school year. Those impacted through RIF would be required to reapply for future district employment.
Click here to view the livestream of the meeting outlining this information. (Superintendent Wilson's budget presentation begins at 1:16.)
In his final comments, Superintendent Wilson acknowledged the "unprecedented nature" of these budget cuts for the district and the community. He emphasized that while the process will be "very intense and difficult," it is necessary to avoid tax increases. He stressed the importance of informing employees as early as possible so they can make plans beyond June 30, 2026, and assured that the district will strive to be as considerate and supportive as possible throughout this challenging implementation.
The details presented by Superintendent Wilson underscore the significant impact these budget cuts will have on the Bulloch County school system, potentially affecting a large number of employees and district programs. Without increasing the millage rate by at least 4 mills to make up the shortfall, the only option the system has to balance the budget is to follow through with these significant cuts.
Grice Connect will continue to follow this process and keep you updated.
