SCS gets financial update

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The Scottsboro City Schools Board of Education met February 19, 2026, for its regular work session, where members received a detailed financial update, discussed facility upgrades, reviewed personnel items and heard plans for increased community engagement.
Throughout the meeting, district leadership emphasized fiscal stability, strategic planning and continued investment in students and facilities.

Chief School Financial Officer Quinette Bruno presented the monthly financial statement as of January 31, 2026, outlining fund balances, revenue trends and expenditure comparisons.

Total ending balances across all funds stand at $22.9 million, broken down as follows: General Fund: $13.1 million; Special Revenue: $734,000; Debt Service: $3.4 million; Capital Projects: $5 million; and Fiduciary/Expendable Trust: $549,000.

Year-to-date revenues are at 34.23%, while expenditures are at 34.46%, closely aligned with the fiscal year benchmark of 33.33% at the fourth month of the fiscal year.

Bruno noted that the district’s required reserve is $2.7 million. Current reserves equal 4.83 months, exceeding the state minimum requirement.

During discussion, a board member referenced what was initially described as an 11% increase in reserves. Bruno clarified that the increase was actually 1%, correcting the earlier statement.

The district’s local unrestricted reserve currently stands at 3.37 months, representing a 3% increase from the previous month.

Bruno summarized her observations simply, “The district is financially stable, reserves exceed minimum requirements, spending aligns with the approved budget and no red flags are present.”

Board members reviewed a three-year comparison of local tax revenues for years 2024, 2025 and 2026.

The district is currently showing a $488,000 decrease compared to the prior year. However, Bruno explained that the difference is largely attributable to timing, specifically the Scottsboro City Council’s $500,000 appropriation, which has not yet been received year-to-date.

Other key revenue observations included: The Jackson County 2% sales tax operations show a slight increase; District ad valorem revenue reflects a significant increase compared to 2025; and the TVA “in lieu of taxes” revenue has decreased compared to 2025.

Bruno emphasized that when adjusted for timing of city appropriations, recurring tax streams remain relatively stable.

Additionally, state funding appears to be offsetting reductions in federal funding. Bruno noted that while federal year-to-date figures in FY25 were lower, increased state allocations, potentially related to the RAISE Act, appear to be compensating for that decline.

Board members asked for clarification regarding the “favorable” and “unfavorable” variance terminology within the financial report. Bruno explained that “unfavorable” simply indicates a negative variance between budgeted and actual figures, while “favorable” reflects a positive variance.

In several cases, large negative variances reflect funds not yet received rather than overspending.
One board member pointed out a $12 million variance in state sources. Bruno clarified that the figure represents the difference between budgeted and actual year-to-date state revenue and reflects funds expected later in the fiscal year. “You should be looking at it like, okay, we’ve got $12 million coming,” she explained.
Board members also asked about operational and maintenance increases compared to the previous fiscal year.
One member referenced a jump from $174,000 in FY25 to $401,000 in FY26 year-to-date under certain salary and benefit lines. District leadership noted that operational cost fluctuations may include staffing changes or allocation adjustments between years.
Electricity costs were also discussed. The January electricity payment totaled approximately $94,500 across all district properties.
The Child Nutrition Program (CNP) continues to operate in a stable position, with total expenditures at $852,000 and the required reserve standing at 2.39 months.
All schools are operating in the positive. Bruno stated the reserve level indicates stable operations while continuing to support meal service across campuses.
Several facility projects were reviewed during the work session including: Replacement of 25 cafeteria windows at Scottsboro Junior High; Boiler replacement at Caldwell Elementary; HVAC bid approval for Scottsboro Junior High; Pre-K playground improvements at Nelson Primary; Kitchen equipment upgrades funded through a TVA grant; and Chromebook replenishment at the junior high school.
Superintendent Jennifer Williams noted that some projects were moved up in priority due to aging infrastructure needs.
Board members discussed whether newly replaced windows at the Scottsboro Junior High should include tinting to match existing safety upgrades.
An HVAC bid was awarded to Central after a mandatory pre-bid meeting and review process.
The board reviewed a temporary part-time gifted teacher contract to address mid-year staffing shortages; a certified math teacher providing instruction during a planning period while another teacher is on leave; adoption procedures for new social studies and arts education textbooks; and a new elementary math coach position required under the Alabama Numeracy Act.

Williams explained that the math coach position is state-funded and must follow specific legislative requirements, including an extended contract beyond the traditional nine-month schedule.

The Scottsboro High School bowling teams were recognized for earning invitations to compete in national competition in Columbus, Ohio.

Parents or guardians will transport students, and a business sponsor will assist with lodging costs. Some personal expenses will be covered by families.

Board members expressed pride in the teams’ accomplishments and congratulated student-athletes and coaches.

Superintendent Williams announced a new initiative titled “Coffee Chats with the Superintendent,” scheduled to begin March 5 at 7:00 a.m. at Hardee’s. The informal sessions are designed to encourage open dialogue with community members.

“No prepared speech. No presentation,” Williams said. “Just come have coffee with me.” Additional lunchtime sessions are expected to follow.

Board members expressed gratitude to district leadership and state officials for their work in addressing the recent AHSAA reclassification issue.

Superintendent Williams publicly thanked Senator Steve Livingston and Lt. Gov. Will Ainsworth for supporting the district’s efforts.

Board members reiterated that the issue was about ensuring fairness and protecting opportunities for student-athletes.

The next Scottsboro Board of Education meeting is scheduled for March 5.

by Heather Dohring

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