District overview
Big Sandy School District 100J
Funding structure, how it compares to peers, and where major projects stand.
How is Big Sandy 100J paid for?
Big Sandy School District 100J serves fewer than 300 students in Simla, Elbert County, with an elementary school, a junior high and a high school. For 2026-27 the board appropriated $8,905,233 from the general fund and about $10.78 million across all funds. The district also pays off a bond. The superintendent told the Accountability Committee that with enrollment below 300 the district is eligible for some rural-school funding, and that the budget is tight but in good shape.
General fund
The June 17, 2026 resolution appropriates $8,905,233 for the general fund for the year starting July 1, 2026.
Other funds
Capital projects $699,156; student activities $428,503; food service $240,090; scholarship fund $52,618; bond redemption $450,704.
Spending down balances
The board allocated beginning fund balances to be spent down and stated this will not lead to an ongoing deficit.
Grants
The board accepted a USDA Rural Development technology grant (resolution on file) and earlier approved a USDA distance learning grant submission.
The minutes reviewed are brief and do not give revenue figures, enrollment counts by year or the size of the fund balances.
Where the district stands
Major projects
Roof repairs and asbestos mitigation
in progressRoofing repairs by Central States Roofing were paid from capital funds in July and September 2026. An asbestos mitigation walkthrough was set for Sept. 28, 2026. Parking lot bids were discussed and tabled on July 15.
- Board approves $80,284.43 roofing repairs
- Board approves $11,924.25 capital improvement check
- Asbestos mitigation walkthrough
Funding
Capital improvement fund ($80,284.43 on July 15 plus $11,924.25 on Sept. 2)
Board seat vacancy
application period openThe board accepted Secretary/Treasurer Judy Book's resignation on Oct. 7, 2026, effective at the end of October. The district's board page says it has an open board position, and applications will be received for 60 days.
- Board approves resignation
- Resignation takes effect
Funding
No separate cost stated in the documents reviewed
Board policy updates (first readings)
approved at second reading Sept 16The board tabled a first reading of policy updates JKA, DJB, JLCB, GBI, GBEB, JLF and IKF-E on Aug. 19 after a resident objected, took a first reading on Sept. 2, and approved the second reading on the Sept. 16 consent agenda. The minutes do not describe what the updates change.
- Tabled after resident objection
- First reading
- Second reading approved on consent agenda
Funding
No cost stated
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