BERKELEY COUNTY BOARD OF EDUCATION
STATEMENT OF ESTIMATED REVENUES AND EXPENDITURES
FOR THE FISCAL YEAR ENDED JUNE 30, 2027
STATE OF WEST VIRGINIA,
BERKELEY COUNTY, to wit:
GENERAL CURRENT EXPENSE FUND
Estimated revenues:
Local Sources:
Property taxes (Net of allowances) $ 113,402,524
Other local sources 4,559,306
State Sources:
State aid to schools 118,110,821
Other unrestricted 52,971,760
Federal sources:
Unrestricted 2,191,338
Total estimated revenues 291,235,749
Estimated transfers in and other financing sources 6,833,367
Estimated beginning balance 25,000,000
Total estimated revenues, other financing sources, and beginning balance $ 323,069,116
Estimated expenditures:
Instruction $ 159,782,135
Supporting services:
Students 21,466,550
Instructional staff 6,609,650
Central administration 1,641,856
School administration 17,409,673
Central services 9,354,668
Operation and maintenance of facilities 23,817,880
Student transportation 34,029,008
Community services 408,000
Capital outlay 2,401,816
Debt service:
Principal retirement 2,010,000
Interest and fiscal charges 131,271
Total estimated expenditures 279,062,507
Total estimated transfers and other financing uses 19,006,609
Estimated budgetary reserves 25,000,000
Total estimated expenditures, other financing uses, and reserves $ 323,069,116
WVDE 11-20-37
The amount due and the amount that will become due and collectible from every source during the fiscal year INCLUDING THE LEVY OF TAXES, is as follows:
In accordance with West Virginia Code §11-8-12 as amended, the Berkeley County Board of Education proceeded to make an estimate of the amounts necessary to be raised by a levy of taxes for the 2027 fiscal year, and doth determine and estimate the several amounts to be as follows:
FOR THE FISCAL YEAR ENDED JUNE 30, 2027
SPECIAL REVENUE FUND
Estimated revenues:
Local Sources $ 64,633
State Sources:
Other 4,611,381
Federal sources 20,107,598
Total estimated revenues 24,783,612
Estimated transfers in and other financing sources 12,488,348
Total estimated revenues, other financing sources, and beginning balance $ 37,271,960
Estimated expenditures:
Instruction $ 11,494,220
Supporting services:
Students 1,117,898
Instructional staff 1,393,723
Business 59,070
Operation and maintenance of facilities 686,530
Food services 22,115,413
Capital outlay 90,000
Total estimated expenditures 36,956,854
Total estimated transfers and other financing uses 315,106
Total estimated expenditures and other financing uses $ 37,271,960
WVDE 11-20-37
BERKELEY COUNTY BOARD OF EDUCATION
STATEMENT OF ESTIMATED REVENUES AND EXPENDITURES
FOR THE FISCAL YEAR ENDED JUNE 30, 2027
DEBT SERVICE FUND
Estimated revenues:
Local sources:
Property Taxes (Net of allowances) $ 11,006,600
Total estimated revenues 11,006,600
Estimated beginning balance 2,000,000
Total estimated revenues, transfers and beginning balance $ 13,006,600
Estimated expenditures:
Debt service $ 13,006,600
Total estimated expenditures 13,006,600
Total estimated expenditures and other financing uses $ 13,006,600
WVDE 11-20-37
STATE OF WEST VIRGINIA,
Berkeley County, to wit:
I Dr. Ryan S. Saxe, Secretary of the Berkeley County Board of Education, do hereby certify that the foregoing is a true copy of the proposed budget being considered for adoption by the board of education on the 18th day of May, 2026.
Secretary of the Board of Education