This column is about something we all like - money!

About this time every year governments all across the state begin making their budgets for the upcoming fiscal year.

For one reason or another, governments in South Carolina, and other states I suspect, begin their years on July 1 and end them on June 30.

We have already published several articles dealing with preliminary budgets, funding requests and how 'lean' everyone's budget will be.

I'd faint dead away if I ever heard an administrator or elected official say they had more money than they needed and could therefore afford to comply with all funding requests.

It seems there is never enough tax revenue and as we near the time when the various boards and councils will be making their final budgets public, I urge you all to pay attention.

And the one I suggest you give the most scrutiny to is the school district's.

As you may recall, there was somewhat of an uproar last year when the budget was presented publicly and approved by trustees during the same meeting. Trustees had not even seen the final, complete version - let alone the public - yet they approved it.

Surely the school board will remedy that fiasco by requiring a second or even third reading for passage.

In an article last week dealing with the district's budget, we learned that projections show revenues of $57.1 million for the 2007-08 general operating fund with expenditures of about $60 million, provided no new programs or personnel are approved.

According to the district's "Report to the People" for the 2005-06 year, revenues were $56.7 million and expenditures were $58.1 million.

That same report for 2004-05 showed revenues of $48.3 million and expenditures of $52 million.

Without trying to dissect the district's fairly complicated budget, that tells me revenues have increased by nearly $9 million (19 percent) in the past three years and that expenses have gone up by almost $8 million (15 percent).

Now I know the math being taught in school today isn't the same as it was when I was a student, but the district's own figures show there's more revenue today than there was three years ago. It also shows me expenses have increased as well, but not as much.

Keep in mind the operating fund does not include amounts for special revenue, debt service and capital projects.

When added, total revenues and expenses jump to more than $80 million each.

If I was working on this budget, there are two small items I'd make priorities.

One would save the district around a thousand dollars and the other would cost a few thousand.

The first thing I'd do is eliminate the expense of paying for cell phones for trustees Sandra Greene and Ola Copeland.

In the first eight months of this fiscal year, you and I paid $684.52 for their cell phones.

Greene did reimburse the district $40.81 for one month's service. You'll have to ask her why she did that.

Perhaps so she could say she pays for her cell phone?

The second thing I'd do is increase the supplement for coaches in all sports and especially provide for incentive pay for those who make the playoffs.

For instance, when the football team makes it to the state championship the coaches spend an additional four weeks on the job. They receive the same supplement (which isn't much considering the time spent) if they don't win a game or if they win the state championship.

A few years back, we published an article about coaches' supplements. What Cherokee County pays its coaches is on the low end of the totem pole.

I'm guessing the salaries of our superintendent and administrators rank up there with the best of them in comparable districts.

Oh, and one more thing ... when it is stated that teachers will receive a 3.3 percent pay increase, that is not a true 3.3 percent raise. That increase is only for the state portion of the teacher's pay. It does not include the local supplement.

That's the thing about budgets - the deeper you dig, the more you find.

I, for one, like to know how my money is being spent. I'm sure you do, too.

Cody Sossamon (cody@gaffneyledger.com) is publisher of The Gaffney Ledger.