Budgets and Reports
Finance Budget
Excess Levy Summary
Audit Report / Unaudited Financial Statements
You may find audit reports of the Harrison County Board of Education, by going to the link below and searching for the report name of the Harrison County Board of Education.
2024 - 2025 HCS Budget
Web Edition
The information presented on this webpage represents the abbreviated budgets for the 2025-26 school year. For access to the complete 2025-26 budget, please visit the Harrison County Board of Education office.
Table of Contents
Budget Summary
FY 2025 Budget Summary
Harrison County Schools records transactions in funds to track specific types of revenues/expenditures. The following funds have been included in the proposed FY2025 budget.
FY 2025 Proposed Budget Narrative
WV§18-9B-10 and WVDE Policy 8200
“WV board of education shall authorize the expenditure of funds and incur obligations only in accordance with the budget and the expenditure schedule.”
This budget is a living document as prepared with the input of County and School Administrator’s and departmental personnel. During this process it was asked that the county administrators and departments to begin looking at their needs over the next five years to better align resources across the county. This has permitted a better sense of long-term planning for equipment, facility and capital project needs moving forward. As decisions are made and actual economic conditions change throughout the course of the year, the budget will be amended throughout the course of the year as deemed necessary.
Levy Rates
Taxes
State Aid
*(PENDING NEW PUBLIC CHARTERS)
**The links above are provided and maintained by the West Virginia Department of Education.
Salary Scales and Payroll Information
Harrison County Schools Staffing And Other Allocation Methodology – Fy2025
The District is limited to the timeframe when personnel changes can occur in accordance with WV §18A-2-7(a). Accordingly, in order to accommodate the time constraints and to ensure that the staffing model is appropriate for each school the District will use the prior year’s second month certified enrollment for staffing decisions.
Staffing
School and Instructional Allocations
The prior year’s second month certified enrollment will be used to determine all allocations from excess levy funds. (Special Education allocations are based on the December 1 child count). Allocations are funded at different rates established annually by allocation type.
Allocation Type – Excess Levy Call | Elementary Allocation | Middle School Allocation with athletics | High School Allocation with athletics |
|---|---|---|---|
Instructional supplies: Regular Gifted – as identified ROTC program Career Technical Basic Skills |
$30/student $30/student |
$30/student $30/student
$10/student |
$30/student
$5,000 per program $20/student $9/student |
Library supplies and equipment | $3,000/school + Proportionate student share of remaining allocation | $4,000/school + Proportionate student share of remaining allocation | $6,000/school + Proportionate student share of remaining allocation |
Science class supplies | $20,000 total - allocated by proportional student enrollment | $80,000 total - allocated by proportional student enrollment in secondary schools
| |
Special education supplies | $20 per certified SPED student enrollment from December 1 SPED child count | ||
Guidance supplies | $8,000 total - allocated by proportional share of certified student enrollment | ||
Speech therapy supplies | $8,000 total - allocated by proportional share of December 1 SPED child count | ||
Band supplies and equipment: base only applies if students are enrolled | $675 base plus $35/ enrolled band student | $3,300 base plus $50/ enrolled band student | $7,001 base plus $100/enrolled band student |
Theater supplies, equipment and services | None | None | $7,000/school |
Music supplies and equipment – General Music Choral
Strings |
$600 base $400 base plus $2/participating student $700 base plus $10/participating student |
$600 base $1,240 base plus $19/student enrolled in program $700 base plus $10/student enrolled in program |
$600 base $3,000 base plus $26/ student enrolled in program $700 base plus $10/student enrolled in program |
Physical education supplies and equipment | $25,000 allocated by proportional share of certified student enrollment at school | ||
Art Instruction | $340 base plus $2.50/student at school | $500 base plus $2.50/student at school | $900 base plus $22/student enrolled in program |
Extra-curricular transportation – as specified in levy call | $3,000/school + $2/student | $4,500/school + $3/student | $11,000/school + $3/student |
Technology supplies and equipment | $2,000/school + $25/student | $2,000/school + $25/student | $2,000/school + $25/student |
Duplication supplies, equipment, etc. | Allocated by proportional share of certified student enrollment | ||
Athletic gate (only those secondary schools with athletics) | None | $57,500 total - allocated by proportional share of certified student enrollment | $172,500 total - allocated by proportional share of certified student enrollment |
Middle school athletic supplies and equipment | None | $15,000/school | None |
High School Athletic Facilities | None | None | $60,000/school |
Over expenditure of these allocations in grand total by category is prohibited and are to be repaid by the school within 30 days of notice.
School Curricular Leadership Team Grant
The purpose of the school curricular leadership team grants provided through the general funds of the district is to enhance the strategic planning for instructional improvement. These grants are for the payment of stipends to professional personnel including but not limited to data analysis and other strategic planning activities.
Each school is allocated $2,000 in total – which is to cover the stipends and related payroll taxes and benefits. These funds are not available for carry over from year to year. Any cost overruns will be reimbursed from the schools.