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Andrew Blawat's avatar

Georgia Code Title 20. Education § 20-2-167 (a)(5): " Each local school system may, however, establish a single reserve fund or reserve account intended to cover unanticipated deficiencies in revenue or unanticipated expenditures, provided that the budget for any year shall not allocate to such reserve fund or reserve account any amounts which, when combined with the existing balance in such fund or account, exceed 15 percent of that year's total budget."

Bartow County School System 2025 Budget has plans to have a budget surplus AGAIN. According to Bob Jackson this budget surplus is 29.2 percent.

This is a direct violation of Georgia code as it well exceeds the 15 percent.

Another portion of Georgia Code Title 20. Education § 20-2-167 (a)(5) explains why this is needed: "The purpose of this paragraph is to prohibit local school systems from accumulating surplus funds through taxation without accounting to the taxpayers for how such funds will be expended, and this paragraph shall be liberally construed to accomplish this purpose".

Link to Georgia Code Title 20. Education § 20-2-167. See section (a)(5)

https://codes.findlaw.com/ga/title-20-education/ga-code-sect-20-2-167.html

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