Cabarrus County FY 2027 Adopted Budget
Education
Departmental program summaries for public schools and Rowan-Cabarrus Community College.
INTRODUCTION TO EDUCATION
Cabarrus County, along with the State of North Carolina and school boards, strive to provide a free, equal and quality education for every child in the state. According to the North Carolina state constitution, the County must maintain facility requirements for the public education system. Local revenues are also used to supplement the state's contribution for public school operations. Lottery proceeds and sales tax dedicated for school capital fund a portion of school capital needs. Cabarrus County provides funding to the following Education Partners:
- Public Schools Cabarrus County Schools
- (CCS) Kannapolis City Schools (KCS)
- Charter Schools Other related agencies
Although Cabarrus County
is only responsible for distributing funds, the County works to have a positive working relationship with each school system. While the school boards decide how to spend county funding, the school districts and the County work together to make sure needs are met. For example, each year our Education Partners are invited to provide an update of school operations and progress along with a preview of the upcoming fiscal year at the County's Annual Board Retreat. The Educational Partners' Leadership teams and key staff meet with the County's Leadership teams and key staff to discuss and prioritize requests for the upcoming year. The Educational Partners also annually present their budget request at the County's Budget Workshops. The remainder of this section covers the current expense, highlights and/or significant modifications, capital outlay, debt service and county server space for public schools and provides an overview of funding for RCCC.
Public Schools
Current Expense
Students in Cabarrus County are served by two school districts - Cabarrus County Schools (CCS) and Kannapolis City Schools (KCS) and several charter schools. Current expense funding assists each school system with paying salaries and benefits for locally funded positions, utilities, building and grounds maintenance, and other operating expenses. Expansion funding, if provided, allows each school system to improve public education above current funding levels. Requests for continuation funding are the top priority as this funding allows the schools to continue operations of all current facilities and funds new facilities opening during the fiscal year.
Current School Expenses - Regular Instruction
| School system | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Cabarrus County Schools | $71,593,893 | $79,182,495 | $84,855,607 |
| Kannapolis City Schools | $8,318,055 | $9,386,345 | $10,288,372 |
| TOTAL | $79,911,948 | $88,568,840 | $95,143,979 |
Current School Expenses - Building Maintenance
| School system | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Cabarrus County Schools | $12,390,674 | $15,198,894 | $16,205,394 |
| Kannapolis City Schools | $1,260,567 | $1,260,567 | $1,260,567 |
| TOTAL | $13,651,241 | $16,459,461 | $17,465,961 |
Current School Expenses - Grounds Maintenance
| School system | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Kannapolis City Schools | $113,783 | $141,600 | $141,600 |
| TOTAL | $113,783 | $141,600 | $141,600 |
| School system | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Cabarrus County Schools | $6,209,679 | $7,259,163 | $7,063,506 |
| Kannapolis City Schools | $775,691 | $833,868 | $833,868 |
| TOTAL | $6,985,370 | $8,093,031 | $7,897,374 |
| School system | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Cabarrus County Schools | $90,194,246 | $101,640,552 | $108,124,507 |
| Kannapolis City Schools | $10,468,096 | $11,622,380 | $12,524,407 |
| TOTAL | $100,662,342 | $113,262,932 | $120,648,914 |
Current School Expenses - Charter Schools*
| School system | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Cabarrus County Schools | $6,471,601 | $7,590,442 | $9,104,186 |
| Kannapolis City Schools | $743,914 | $880,966 | $1,107,266 |
| TOTAL | $7,215,515 | $8,471,408 | $10,211,452 |
*Money is passed through each district to the charter schools.
PUBLIC SCHOOLS
AVERAGE DAILY MEMBERSHIP (ADM)
Current expense funding for schools is based on the prior year second month Average Daily Membership (ADM), which reflects the average number of students in classes. The North Carolina Department of Public Instruction uses the higher of the first two months' prior year ADM. This information was obtained from the local school districts. The ADM estimate used was 39,226, an increase of 35 students from the prior year. The ADM estimate used for charter schools was 3,320 a decrease of 58 students from the prior year. The County is required by law to allocate an equal share to each school system based on their share of the ADM.
For FY27, Cabarrus County Schools' ADM is 35,154; Kannapolis City Schools' is 4,072; CCS Charters' is 2,960 and KCS Charters' is 360. Payment for charter school students is a pass through from each school district to charter schools based on ADM per pupil.
FY 2027 Budget
| Category | Dollars | ADM | Percent | Per pupil |
|---|---|---|---|---|
| Public school system - Cabarrus County Schools | $108,124,507 | 35,154 | 89.62% | $3,075.74 |
| Public school system - Kannapolis City Schools | $12,524,407 | 4,072 | 10.38% | $3,075.74 |
| Public school system total | $120,648,914 | 39,226 | 100% | |
| Charter schools - Cabarrus County Schools | $9,104,186 | 2,960 | 89.16% | $3,075.74 |
| Charter schools - Kannapolis City Schools | $1,107,266 | 360 | 10.84% | $3,075.74 |
| Charter schools total | $10,211,452 | 3,320 | 100% |
| School system | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Cabarrus County Schools | $96,665,847 | $109,230,994 | $117,228,693 |
| Kannapolis City Schools | $11,212,010 | $12,503,346 | $13,631,673 |
| TOTAL | $107,877,857 | $121,734,340 | $130,860,366 |
EDUCATION
PUBLIC SCHOOLS
HIGHLIGHTS AND/OR SIGNIFICANT MODIFICATIONS
Cabarrus County Schools (CCS)
The budget includes a direct current expense increase of $6,483,955 to cover the rising costs of locally paid staff, facilities and grounds maintenance, technology and other operational expenses. This amount also includes $871,034 of non-recurring funds to cover the local impact of State proposed teacher and staff bonuses.
Kannapolis City Schools (KCS)
The budget includes a direct current expense increase of $902,027 to also fund the rising costs of locally paid staff, technology, grounds maintenance and other operational expenses. This amount also includes $100,895 of non-recurring funds to cover the local impact of State proposed teacher and staff bonuses.
Charter Schools (CCS & KCS)
The budget includes equivalent funding for Charter Schools on a per ADM (Average Daily Membership) basis of $10,211,452. This amount also includes $82,262 of non-recurring funds to cover the local impact of State proposed teacher and staff bonuses.
CAPITAL OUTLAY
Capital outlay funding is provided to address the minor capital needs of each district. Capital outlay items include buses or other vehicles, technology equipment, building improvements, and acquisition or replacement of furnishings and equipment.
Capital Outlay for Public School Systems
| School system | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Cabarrus County Schools | $1,020,000 | $1,020,000 | $1,020,000 |
| Kannapolis City Schools | $100,000 | $100,000 | $100,000 |
| TOTAL | $1,120,000 | $1,120,000 | $1,120,000 |
Debt
The County issues various types of debt in support of school construction. General Obligation Bonds (GO bonds), Certificates of Participation (COPS) and Limited Obligation Bonds (LOBS) have all been used to finance the acquisition and construction of school capital facilities. Complete details of these long-term obligations can be found in the Debt Service section of this document.
| Debt item | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| GO Bonds Principal - Schools | $6,042,000 | $3,168,360 | $2,695,690 |
| GO Bonds Interest - Schools | $293,000 | $82,097 | $38,850 |
| COPS Principal - Schools | $18,175,275 | $28,683,031 | $25,643,250 |
| COPS Interest - Schools | $8,930,000 | $14,459,208 | $14,462,560 |
| TOTAL | $33,440,275 | $46,392,696 | $42,840,350 |
For more information about County funded capital projects for Cabarrus County Schools and Kannapolis City Schools, please visit the CIP section of this publication.
COUNTY SERVER SPACE
Cabarrus County Government
is engaged in a strategic partnership with the Cabarrus County and Kannapolis City School districts for collaborative technology services. An Inter-local agreement between each Local Education Agency (LEA) and Cabarrus County Government was executed in October of 2011. As part of Cabarrus County's ITS Strategic Plan, Cabarrus County Government invested in two qualified data centers with the flexibility, scalability, support and capacity to offer a managed co-location to the school districts. Kannapolis City Schools continues to contract with the County for technology services.
| Category | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Education | $45,156 | $45,156 | $45,156 |
| TOTAL | $45,156 | $45,156 | $45,156 |
Public Schools - Per Pupil Breakdown
| Category | FY 2025 Adopted | FY 2026 Adopted | FY 2027 Adopted | Adopted Change | Percent Change |
|---|---|---|---|---|---|
| Current Expense | $100,662,342 | $113,262,932 | $120,648,914 | $7,385,982 | 6.52% |
| Charter Schools | $8,471,408 | $9,762,626 | $10,211,452 | $448,826 | 4.60% |
| Capital Outlay | $1,120,000 | $1,120,000 | $1,120,000 | - | 0.00% |
| Educational Debt Service | $33,440,275 | $46,392,696 | $42,840,350 | ($3,552,346) | -7.66% |
| County Server Space | $45,156 | $45,156 | $45,156 | - | 0.00% |
| School Nurses | $5,264,982 | $5,501,213 | $5,721,262 | $220,049 | 4.00% |
| School Resource Officers | $3,279,230 | $3,630,896 | $3,802,701 | $171,805 | 4.73% |
| TOTAL | $152,283,393 | $179,715,519 | $184,389,835 | $4,674,316 | 2.60% |
| Category | FY 2025 Adopted | FY 2026 Adopted | FY 2027 Adopted | Adopted Change | Percent Change |
|---|---|---|---|---|---|
| CCS Estimates | 35,731 | 35,169 | 35,154 | (15) | -0.04% |
| KCS Estimates | 4,147 | 4,021.50 | 4,072 | 50.5 | 1.26% |
| CCS Estimates of Charter | 3,007 | 3,023 | 2,960 | (63) | -2.08% |
| KCS Estimates of Charter | 349 | 355 | 360 | 5 | 1.41% |
| TOTAL ESTIMATED ENROLLMENT | 43,234 | 42,569 | 42,546 | (23) | -0.05% |
| Category | FY 2025 Adopted | FY 2026 Adopted | FY 2027 Adopted | Adopted Change | Percent Change |
|---|---|---|---|---|---|
| Current Expense | $2,524.26 | $2,890.06 | $3,075.74 | $185.68 | 6.42% |
| Capital Outlay | $25.91 | $26.31 | $26.32 | $0.01 | 0.05% |
| Educational Debt Service | $773.47 | $1,089.84 | $1,006.92 | ($82.92) | -7.61% |
| County Server Space | $1.04 | $1.06 | $1.06 | $0.00 | 0.05% |
| School Nurses | $121.78 | $129.23 | $134.47 | $5.24 | 4.06% |
| School Resource Officers | $75.85 | $85.30 | $89.38 | $4.08 | 4.79% |
| TOTAL | $3,522.31 | $4,221.80 | $4,333.89 | $112.10 | 2.66% |
Public School Funding by Source and Category
| Revenue source | FY 2025 Adopted | FY 2026 Adopted | FY 2027 Adopted | Adopted Change | Percent Change |
|---|---|---|---|---|---|
| 1/2 cent Sales Tax Article 40 - 30% | $4,978,000 | $5,027,780 | $5,128,000 | $100,220 | 1.99% |
| 1/2 cent Sales Tax Article 42 - 60% | $10,624,000 | $10,730,240 | $10,945,000 | $214,760 | 2.00% |
| 1/4 cent Sales Tax Article 46 - 100% | $12,824,000 | $12,952,240 | $13,211,000 | $258,760 | 2.00% |
| Lottery used for School Debt Service | $2,300,000 | $3,000,000 | $3,000,000 | - | 0.00% |
| QSCB Subsidy | $404,000 | $404,000 | $404,000 | - | 0.00% |
| School Resource Officer Reimbursement | $1,763,460 | $1,793,420 | $1,793,420 | - | 0.00% |
| TOTAL | $32,893,460 | $33,907,680 | $34,481,420 | $573,740 |
| Expenditure category | FY 2025 Adopted | FY 2026 Adopted | FY 2027 Adopted | Adopted Change | Percent Change |
|---|---|---|---|---|---|
| Current Expense | $100,662,342 | $113,262,932 | $120,648,914 | $7,385,982 | 6.52% |
| Charter Schools | $8,471,408 | $9,762,626 | $10,211,452 | $448,826 | 4.60% |
| Capital Outlay | $1,120,000 | $1,120,000 | $1,120,000 | - | 0.00% |
| Educational Debt Service | $33,440,275 | $46,392,696 | $42,840,350 | ($3,552,346) | -7.66% |
| County Server Space | $45,156 | $45,156 | $45,156 | - | 0.00% |
| School Nurses | $5,264,982 | $5,501,213 | $5,721,262 | $220,049 | 4.00% |
| School Resource Officers | $3,279,230 | $3,630,896 | $3,802,701 | $171,805 | 4.73% |
| TOTAL | $152,283,393 | $179,715,519 | $184,389,835 | $4,674,316 |
| Category | FY 2025 Adopted | FY 2026 Adopted | FY 2027 Adopted | Adopted Change |
|---|---|---|---|---|
| GRAND TOTAL | ($119,389,933) | ($145,807,839) | ($149,908,415) | ($4,100,576) |
The table above shows the non-property tax revenues supporting public schools and compares this to the total of county expenses for each school district. The sum of current expenses, capital outlay and debt service result in a County Cost of $184,389,835 including $5,721,262, which is given to Cabarrus Health Alliance for school nurses. For additional years of Net County Cost for public schools, please consult the Public School Funding by Source chart in the Supplemental Information section, which includes data from Fiscal Year 2018 through Recommended Fiscal Year 2027.
OTHER RELATED AGENCIES
School Park Maintenance - Cabarrus County Schools
Maintenance for these school parks is funded by the Active Living and Parks Department and provided through collaboration with Cabarrus County Schools Maintenance staff.
Special Olympics - Cabarrus County Schools
In accordance with a Special Olympics Service Agreement with Cabarrus County Schools, this item provides funding for one full time equivalent position to carry out duties related to the Special Olympics program within the County.
| Expense | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| School Park Maintenance | $50,000 | $50,000 | $50,000 |
| Special Olympics | $84,405 | $98,534 | $109,375 |
| TOTAL | $134,405 | $148,534 | $159,375 |
Safety
is always at the forefront in Cabarrus County. The county is committed to providing students and staff with a safe learning and working environment. The Cabarrus County Sheriff's Department works closely with partners in law enforcement to investigate and assess threats to schools. This partnership also provides us with the ability to have school resource officers in our schools.
| Category | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Revenues | $1,763,460 | $1,793,420 | $1,793,420 |
| Expenses | $3,279,230 | $3,630,896 | $3,802,701 |
| REVENUES LESS EXPENSES | -$1,515,770 | -$1,837,476 | -$2,009,281 |
EDUCATION
RCCC
Rowan Cabarrus Community College Funding Breakdown
| Funding category | 2024 - 25 Budget | 2025 - 26 Budget | 2026 - 27 Budget |
|---|---|---|---|
| Current Expense - RCCC | $4,584,500 | $4,903,500 | $5,124,158 |
| Capital Outlay - RCCC | $100,000 | $100,000 | $100,000 |
| Debt Services: Education | $1,440,500 | $1,862,395 | $1,783,510 |
| TOTAL | $6,125,000 | $6,865,895 | $7,007,668 |
The current expense budget for Rowan-Cabarrus Community College (RCCC) totals $5,124,158 a $220,658 (4.5%) increase from the prior year. The increase contains funding for salary/benefit increases, critical technology, utilities and escalation of materials and contracted services. In addition the county continues to provide annually $100,000 for various capital outlay needs. For FY27, Cabarrus County is also providing $867,500 additional for deferred maintenance. Funding is also budgeted for debt service related to RCCC General Obligation Bonds (GO bonds), Certificates of Participation (COPS) and Limited Obligation Bonds (LOBS) which have all been used to finance the acquisition and construction of facilities. Complete details of these long-term obligations can be found in the Debt Service section of this document. For more information about County funded capital projects for Rowan-Cabarrus Community College, please visit the CIP section of this publication.