District overview
Southgate Independent School District
Funding, decisions and current projects at Southgate Independent.

A one-school district balancing local taxes and state support
Southgate serves preschool through eighth grade. Local taxes and state support fund its General Fund; restricted grants, food service and building funds have separate purposes. Kentucky SEEK support is part of state funding. State on-behalf payments pay costs such as benefits and are not cash the district can spend twice.
FY27 operating plan
The working budget has $3,559,180.83 in General Fund resources, including $226,384.83 in opening balance and $942,436 in noncash state on-behalf support.
Who decides
The five-member Board approves district budgets, policy and major contracts. Superintendent Greg Duty manages operations. The school SBDM council makes school-level decisions, including its budget and policies.
Current receipts did not cover annual outlays
FY25 General Fund fund balance fell from $704,364 to $313,888 in the independent audit. The unaudited FY26 annual report also shows current receipts below expenditures including transfers.
A monthly cash low point or grant reimbursement delay is not an annual deficit. The FY25 audit opinion was unmodified; its management letter identified purchase-order, approval and school-activity record issues without making a fraud finding.
Where the district stands
Working budget; includes opening balance and noncash on-behalf support.
Audited expenditures, excluding the separate $3,153 transfer out.
194 kindergarten–grade 8 students and 19 preschool students; this snapshot is not an annual average.
Major projects
Optimist Park outdoor activity space
Acquisition approved for submission; closing not establishedThe BG-1 covers a 0.478-acre property on Electric Avenue with a $34,200 project budget: $25,000 purchase price plus survey, geotechnical, printing, appraisal and title costs. Later kitchen, cafeteria, gym and accessibility ideas are not funded construction approvals.
- KDE authorized the actions needed to complete the acquisition submission.
- The Board approved the acquisition BG-1.
Funding
$34,200 Building Fund cash in the BG-1.
Recent news
Reviewed all 266 collected source rows representing 265 unique original hashes, including Board and SBDM records, financial reports, policies and packet attachments. Historical minutes retained in packets are dated to their actual meetings.
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