GCS Board Approves FY 27 General Fund Budget
Board Presentation Board Packet
The Greenville County Schools Board of Trustees unanimously approved the proposed FY 27 General Fund Budget following a public hearing and the budget’s second and final reading Monday night.
FY 27 GCS General Fund Budget Approved
- No Millage Increase
- Teachers Receive Salary Step Increase AND $2,700 Added to Every Teacher Step
- All Other Employees Receive Minimum 3.75% Salary Increase
The FY 27 budget is balanced, as required by policy, and reflects revenue and expenditures totaling $981,689,000. For the fifth time in 11 years, there is no millage increase. The budget is based on the State’s proposed budget, which is currently in Conference Committee.
A major focus of the budget is to increase salaries for teachers and employees to address inflation and remain competitive in recruiting and retaining the best personnel in all positions. The budget includes a step increase and the addition of $2,700 to every cell on the GCS teacher salary schedule. All other eligible employees will receive a step. If the step is not valued at a minimum of 3.75%, it will be adjusted to equal a 3.75% increase. Employees not eligible for a step will receive a 3.75% increase.
“Our students benefit most when they are supported by talented, dedicated educators and staff,” said Dr. W. Burke Royster, Superintendent of Greenville County Schools. “This budget prioritizes attracting and retaining high-quality teachers and employees because we know that investing in our workforce is one of the most effective ways to strengthen student success and continue to advance our community.”
In South Carolina, funding for public schools is a shared responsibility between the State and local taxpayers. However, under the current state law Act 388, taxes for school districts’ general funds are collected on property such as cars, boats, second homes, rental properties, and businesses. School districts cannot collect operating taxes on owner-occupied homes (primary residences), and taxpayers can see this reflected as the “School Tax Credit Savings” line item on their tax bill. As a result, the value of an operating mill is significantly reduced—currently, a mill generates only about 59% of what it would if owner-occupied homes were included in the tax base.
Expenditures – Notable new expenditures in the budget include:
- $2,700 increase to every cell on the GCS teacher salary schedule
A step increase for all teachers - Adding a step for teachers at the top of the schedule, resulting in a top pay of $111,221
- Entry-level teacher salary of $54,606
- Step increase for all eligible non-teaching employees at a minimum of 3.75%
- 3.75% increase for all non-teaching employees not eligible for a step
- $2/hour increase to the special education aide salary scale
- Additional behavior and special education positions
- 6% increase for substitute teachers and special education aide substitutes
- Additional permanent substitute teacher positions
- $2,000 increase to each cell beyond step 1 on the GCS principal salary schedule
- Compression of assistant administrators’ salary schedule to make entry-level pay more competitive
A complete list of new expenditures is available below:
Expenditures Due to State Mandates: These items are mandated through legislation.
|
Teacher Salary Step |
$6,425,000 |
|
Teacher Certificate Upgrades |
955,000 |
|
State Health Employer Contribution Increase (Effective January 1, 2026) |
1,366,000 |
|
State Health Employer Contribution Increase (Effective January 1, 2027) |
0 |
|
Retirement Surcharge Reduction |
($1,499,000) |
|
Paid Parental Leave |
0 |
|
Total |
$7,247,000 |
Additional Expenditures: The following items reflect priorities meeting local requirements of the Strategic Education Plan.
|
Goal 1: Student Success |
|
|
Adjustments to Formula Based Allocations |
($15,500,000) |
|
Reedy Laurel Elementary School - 3rd Grade (7.2 FTE) |
618,000 |
|
Permanent Substitute Teachers - Increase to Existing Allocation (15.0 FTE) |
708,000 |
|
Behavior Specialists (3.0 FTE) |
401,000 |
|
Behavior Support Liaisons (5.0 FTE) |
325,000 |
|
Special Education Aides (10.0 FTE) |
496,000 |
|
Special Education Specialists (4.0 FTE) |
589,000 |
|
School Psychologist (1.0 FTE) |
105,000 |
|
Occupational Therapist (1.0 FTE) |
119,000 |
|
Increases for Existing Academic Contract Costs |
258,000 |
|
Goal 2: Premier Workforce |
|
|
Teacher Salary Schedule Increase of $2,700 |
19,257,000 |
|
Add Step 38 to Teacher Salary Schedule |
318,000 |
|
Adjust Special Education Aide Salary Scale Additional $2/Hour |
971,000 |
|
6% Increase for Special Education Aide Substitutes; |
15,000 |
|
6% Increase to Substitute Teacher Pay |
239,000 |
|
Non-Teacher Salary Schedules Step Movement - Minimum 3.75% |
8,438,000 |
|
Bus Driver Compensation for Years of Experience |
111,000 |
|
Assistant Principal Competitiveness (Entry Schedule Compression) |
106,000 |
|
Principal Competitiveness |
272,000 |
|
Goal 3: Caring Culture and Environment |
|
|
Mental Health Counselors (15.0 FTE) |
701,000 |
|
Transportation Technology Increases Due to Loss of E-Rate Funding |
335,000 |
|
District Property/Liability Insurance Premiums |
262,000 |
|
Increases to Existing Service/Supply Contract Costs |
723,000 |
|
Total |
$19,867,000 |
Reduction in Expenditures: Due to the Administration’s work to reduce agreements and contracts, there is reduction to the General Fund Budget totaling $512,000. Due to a change in how Career and Technology (CTE) staff is funded through the state, $7,905,000 moves from the General Fund Budget to a Special Revenue Fund. Additionally, there is a $15,500,000 reduction in personnel costs after applying staffing formulas to decreased student enrollment, as noted in Goal 1 of the Additional Expenditures section above. We are committed to ensuring that all employees affected by allocation reductions are placed into a position for which they are qualified for FY 27.
|
Athletic Trainers |
($400,000) |
|
International Teachers |
($56,000) |
|
Reduction Due to Wireless Service Provider Change |
($56,000) |
|
Transfer of Career and Technology FTEs to Special Revenue Fund |
(7,905,000) |
|
Total |
($8,417,000) |
Total Budget - $981,689,000