Budget & Transparency
The Meliora School is a public charter school funded by state, federal, and local dollars. Every family and taxpayer has a right to see how that money is planned and spent. This page holds our budget, the policy that governs it, and how to get a copy of the full line-item detail.
FY2027 budget at a glance
Where the money comes from and where it goes for the 2026-27 school year, our first year serving learners. Figures are from the multi-year projection prepared in spring 2026.
Revenue by source
Total: $3,774,787
Federal Charter School Program funds ($1,141,000) cover one-time start-up costs such as curriculum, technology, furniture, and safety improvements.
Expenses by category
Total: $3,182,263
| Summary | 2025-26 (planning year) | 2026-27 (year one) |
|---|---|---|
| Local revenues | $390,000 | $969,250 |
| State revenues | $0 | $1,556,912 |
| Federal revenues | $230,000 | $1,248,625 |
| Total revenue | $620,000 | $3,774,787 |
| Personnel | $113,750 | $872,260 |
| Benefits and insurance | $39,707 | $323,905 |
| Purchased professional and technical services | $26,819 | $288,138 |
| Purchased property services | $0 | $312,575 |
| Other purchased services | $60,000 | $448,750 |
| Supplies | $1,425 | $618,661 |
| Property | $0 | $285,500 |
| Other expenses | $0 | $32,474 |
| Total expenses | $241,701 | $3,182,263 |
| Net income | $378,299 | $592,524 |
| Ending fund balance | $378,299 | $970,823 |
Fund balance as a percentage of expenses: 31% at the end of 2026-27. The full line-item detail, including assumptions, is in the PDF above.
How the budget is made
Our Annual Operating Budget policy (B3) follows Georgia charter school law, O.C.G.A. § 20-2-167.1. Here is the cycle each year.
Needs assessment
By January, the Head of School assesses program needs for the coming year. This shapes the draft.
Draft budget
The CFO prepares a proposed budget from revenue projections, program needs, and long-term sustainability, using the Georgia Department of Education chart of accounts.
Public notice
Notice of budget hearings is published in the county legal organ at least 14 days ahead, posted on this website, and posted at the school. The proposed budget goes online before the first hearing.
Two public hearings
The Governing Board holds at least two hearings, at least seven days apart. The budget cannot be adopted at the first hearing.
Adoption by June 30
The Board adopts a balanced budget in an open meeting. No funds are obligated before adoption or a continuing resolution.
Monthly monitoring
The CFO and Finance Committee compare actuals to budget every month. A variance of 10% or more triggers a formal amendment voted on by the Board.
Public budget hearings
Hearings are open to everyone. Dates for the FY2028 budget cycle will be posted here and in the county legal organ at least 14 days in advance.
Anyone may request an electronic copy of the full line-item adopted budget at no cost. We will send it within three business days.
Email info@melioraschool.org with the subject line "Line-item budget request," or call 470-275-1150.
Send a requestDocuments & records
Posted here and kept online until the next fiscal year's budget is adopted.
Legal and regulatory references
- O.C.G.A. § 20-2-167.1, Georgia charter school budget requirements
- GAAP standards for public schools
- 2 CFR Part 200, Uniform Guidance for federal grants
- Georgia Department of Education Financial Reporting Manual
- Local Unit of Administration (LUA) financial management guidelines