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Table of Contents

Home

Home

Cover Page

Cover Page

Introduction

Introduction Section Principal Officials GFOA Budget Award Reader's Guide to the Budget Executive Summary Transmittal Letter Budget Resolution Budget Highlights Budget Changes 2025-2026 Facts Strategic Plan Performance Goals & Measures I Performance Goals & Measures II Basis of Budgeting Budget Development Process Budget Process Budget Calendar

Organization

Organization Section Board of Trustees Audit & Finance Committee Administration Organizational Chart Schools by District Educational Opportunities Projected Enrollment for Traditional Schools Student Demographics Enrollment by Grade and School

Financial

Financial Section Revenue Trends Fund Description and Structure

Consolidated Budget

Consolidated Budget Overview Revenue by Type - All Funds Expenditure by Function - All Funds Three-Year Consolidated Summary - All Funds Budget Summary - All Funds Consolidated Budget Statement Consolidated Budget Statement by Function Consolidated Budget Statement by Location Consolidated Budget Statement by Object

General Operating Fund

General Operating Fund General Operating Fund Revenue Chart General Operating Fund Expenditures Chart General Operating Fund Budget General Operating Fund Purpose Statement General Operating Fund Revenue Budget Comparison General Operating Fund Expenditure Budget Comparison General Operating Fund Balance Statement

Special Revenue Funds

Special Revenue Funds Special Revenue Funds Revenue Chart Special Revenue Funds Expenditures Chart Special Revenue Funds Budget Special Revenue Funds Purpose Statement Special Revenue Funds by Fund Special Revenue Funds Revenue Budget Comparison Special Revenue Funds Expenditure Budget Comparison Special Revenue Funds Balance Statement

Education Improvement Act (EIA) Funds

Education Improvement Act Funds Education Improvement Act Funds - Chart EIA Funds Budget Education Improvement Act Funds Purpose Statement EIA Funds by Fund EIA Funds Revenue Budget Comparison EIA Funds Expenditure Budget Comparison EIA Funds Balance Statement

Weighted Student Formula (WSF) Fund

Weighted Student Formula Fund Weighted Student Formula Fund Revenue Chart Weighted Student Formula Fund Expenditures Chart Weighted Student Formula Fund Budget WSF Fund Expenditure by School Weighted Student Formula Fund Revenue Budget Comparison Weighted Student Formula Fund Expenditure Budget Comparison Weighted Student Formula Fund Balance Statement

Food Services Funds

Food Services Funds Food Services Funds - Chart Food Services Funds Budget Food Services Funds Revenue Budget Comparison Food Services Funds Expenditure Budget Comparison Food Service Funds Balance Statement

Debt Service Fund

Debt Service Fund Debt Service Fund Revenue Chart Debt Service Fund Expenditures Chart Debt Service Fund Budget Debt Service Fund Revenue Budget Comparison Debt Service Fund Expenditure Budget Comparison Debt Service Fund Balance Statement Debt Service Limit Debt Profile Summary Debt Service Schedule

Capital Building Funds

Capital Building Funds Capital Sales Tax Funded Program Capital Building Funds Revenue Chart Capital Building Funds Expenditures Chart Capital Building Funds Budget Multi-Year Capital Building Projections Capital Projects Operational Annual Impact Capital Building Fund Balance Statement

5-Year Financial and Fund Balance Forecasts

5-Year Financial and Fund Balance Forecast Long Range Financial Forecasting 5-Year Financial Forecast 5-Year Fund Balance Forecast

Financial Services Policies

Financial Policies

Narrative

Narrative Section

Elementary Schools

Elementary Schools A.C. Corcoran Elementary Angel Oak Primary Ashley River Creative Arts Elementary Belle Hall Elementary Buist Academy Carolina Park Elementary Charles Pinckney Elementary Charleston Progressive Academy Chicora Elementary Drayton Hall Elementary E. B. Ellington Elementary Edith Frierson Montessori Harbor View Elementary Hunley Park Elementary James B. Edwards Elementary James Island Elementary James Simon's Montessori Jane Edwards Elementary Jennie Moore Elementary John's Island Elementary Ladson Elementary Ladson Primary Lambs Elementary Laurel Hill Primary Malcolm C. Hursey Montessori Mamie P. Whitesides Elementary Mary Ford Early Learning & Family Center Matilda F. Dunston Elementary Memminger Elementary Midland Park Primary Minnie Hughes Elementary Montessori Community School Mt. Pleasant Academy Murray-LaSaine Montessori North Charleston Creative Arts Elementary North Charleston Elementary Oakland Elementary Pepperhill Elementary Pinehurst Elementary Sanders-Clyde Elementary Springfield Elementary St. Andrews School of Math and Science Stiles Point Elementary St. James-Santee Elementary Stono Park Elementary
Sullivan's Island Elementary W. B. Goodwin Elementary

Middle Schools

Middle Schools Baptist Hill Middle School Camp Road Middle School C. E. Williams North Middle C. E. Williams South Middle Charleston County School of the Arts Deer Park Middle School Haut Gap Middle School Jerry Zucker Middle School Laing Middle School Military Magnet Academy Morningside Middle School Moultrie Middle School Northwoods Middle School Simmons-Pinckney Middle School Thomas C. Cario Middle School

High Schools

High Schools Academic Magnet High School Baptist Hill High School Burke High School Cooper River Center for Advanced Studies Early College High School East Cooper Center for Advanced Studies Lucy G. Beckham High School North Charleston High School R. B. Stall High School St. John's High School Wando High School West Ashley Center for Advanced Studies West Ashley High School

Alternative Programs

Alternative Programs Daniel Jenkins Academy Liberty Hill Academy Septima P. Clark Academy Turning Point Academy

Charter and Partnership Schools

Charter and Partnership Schools Allegro Charter School Carolina Voyager Charter Charleston Development Academy Charleston Math & Science Charter East Cooper Montessori Charter Greg Mathis Charter James Island Charter High School Meeting Street at Brentwood Meeting Street Elementary at Burns Orange Grove Charter School Pattison's Academy Charter

Information

Information Section County Profile Statistics Index of Taxpaying Ability Limits on Millage Increases GOF Staff Allocations by Formula General Operating Fund FTEs by Formula Authorized Positions - All Funds Authorized Positions (FTEs) by Location Class Size Overage Guidelines School Allocations Flex Point Guidelines WSF Calculations and Allocations by School Salary and Benefit Compensation Package 190 Day Teacher Salary Schedule Non-Teacher Salary Schedule Supplemental Pay and Stipend Schedules Rural Travel Stipends Visual & Performing Arts Supplements Athletic Supplements Schedule Accounting Structure

Appendix

Appendix Section Acronyms Glossary

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