LOXLEY, Ala. — The Baldwin County Board of Education passed its $257 million 2011 budget on Thursday afternoon with all members present except District 3 Representative Elmer McDaniel.

Board Vice President Angie Swiger led the meeting in Board President Tracy Roberts absence. Roberts was delayed in traffic but made it for the last few minutes. This meeting was the second of two required hearings, the first occurring on Thursday, Sept. 2.

The State Department of Education mandates a budget be prepared by Sept. 15 of each year. The fiscal year starts on Oct. 1, 2010 and ends Sept. 30, 2011.

BOE Chief Financial Officer Jean McCutchen said there was a $40,000 difference in the final budget and the proposal submitted on Sept. 2 to compensate for some changes in the child nutrition program and some oversights in the general fund.

A major portion, $176.3 million, of the budget is made up of the general fund. When broken down, 86 percent of the general fund goes to salaries and fringe benefits, 7 percent goes to debt and 7 percent goes to other expenses, according to the budget.

$59.8 million goes to the Special Revenue fund and includes all federal grants as well as $13.3 million for child nutrition and $11.5 million for the sales tax fund for maintenance and operations.

Debt services account for $17.4 million and are reflected in various funds depending on the source of the payment while $9.3 million goes to the capital projects fund that includes $3.1 million for debt service.

The budget is broken down into eight areas by function and overall is losing $8,718,117 from last year. The biggest, instructional services (teachers), accounts for 52 percent of the expenses and is set at $134,692,161. It is losing $2,887,041 from last year and instructional support (aides and support staff) accounts for 15 percent and is at $38,243,834 and losing $2,741,533.

Operations and maintenance, general administration and other expenditures (continuing education and community services) are gaining funds while auxiliary services (transportation and food service) set at $23,528,311 is losing a little more than 10 percent.

Capital outlay (buildings, land and construction improvements and additions) is at $5,602,220, losing $2,479,280 and debt service (bonds and lease-purchase agreements) is at $17,444,742 losing $1,713,666.

According to the budget, 2011 revenues total $262,525,334, down about 1 percent from 2010, with 46 percent coming from local funds, 39 percent from state funds and 14 percent from Federal funds.

With the passing of the Penny Tax in March, the BOE gained $23,500,000, which allowed salaries and fringes in the amount of $14,952,623 to be paid and leaves a total fund balance of $10,373,184.

“We are achieving a much higher balance than we anticipated and will be able to use part of the fund balance to respond to proration if needed,” said Dr. Alan Lee, Baldwin County BOE Superintendent.

The other part of the balance, $5,457,986, allocated by the Federal Jobs Bill, will be used to fund about 30 teaching units and 30 support positions as well as 43 transportation employees.

Broken down, elementary accounts for $1,768,569 or 32 percent, secondary, $1,183,336 or 22 percent, special education, $477,319 or 9 percent, and career tech, $117,934 or 2 percent.

Nurses get $300,000 or 5 percent while custodians get $522,118 or 10 percent. bus drivers receive $1,088,710 or 20 percent.

Overall, because of budget cuts and economic hardship, Baldwin County has lost 21.66 certified teaching units with only 30.82 budgeted for 2011. Last year, 52.48 were budgeted. Assistant principals lost six and counselors lost five. Central operations lost six for a grand total of 38.81 units cut from 2010.

“We want to use our funds in the places most needed and will work to achieve that balance in the coming year,” Lee said.

McCutchen said there was only one inquiry about the budget from the Alabama Education Association county director John Hudson about teacher allocations, but it was taken care of in the final budget submitted on Thursday.