District in state financial distress, now 'tier three'

What happened

The interim superintendent told the board in September 2026 that under a new state law the district is in 'tier three' of Georgia's four-level financial risk system and 'will be tier four.' In June he said a delayed FY2023 audit found a negative fund balance of about $274,000 and that the district had been deficit financing. The district borrowed up to $1.5 million against future taxes, and unaudited figures show the general fund ending June 2026 with about $80,781.

Why it matters to families

A district this low on cash has little room for surprises. Leaders have cut central office jobs, frozen pay and warned that more staff cuts cannot be ruled out, while audits for FY2024 and FY2025 are still being finished.

The evidence

September 8, 2026 recording (auto-captions): 'Because of the new law, we are tier three. We will be tier four,' and the year-end report of 'an ending fund balance at June 30th, 2026 of $80,781.' June 23, 2026 recording: the FY23 audit 'confirmed an approximate $274,000 negative fund balance.'

The source