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Marion County School District
School Capital Outlay Surtax
Oversight Committee Annual Report — FY 2026
Generated March 2026
1. Executive Summary
The School Capital Outlay Surtax Oversight Committee has conducted its annual review of surtax-funded capital projects for the Marion County School District. As of this reporting period, the district is managing 64 capital projects with a combined budget of $271.5M. Of these, 44 projects are performing within acceptable parameters, while 20 require committee attention due to schedule delays or budget variances.
2. Compliance Checklist
Per Florida Statute §212.055 requirements:
3. Spending by Category
| Category | Projects | Budget | Expended | % of Total |
|---|---|---|---|---|
| New Construction | 4 | $89.8M | $57.5M | 33.1% |
| Hvac | 7 | $46.5M | $22.6M | 17.1% |
| Safety & Security | 8 | $29.8M | $17.6M | 11.0% |
| Site Improvements | 8 | $26.9M | $12.8M | 9.9% |
| Roofing | 5 | $20.0M | $10.8M | 7.4% |
| Renovation | 5 | $20.0M | $9.1M | 7.4% |
| Ada Compliance | 5 | $14.7M | $6.1M | 5.4% |
| Technology | 2 | $4.2M | $2.0M | 1.5% |
4. Major Projects Status
| Project | School | Budget | Progress | Status |
|---|---|---|---|---|
| South Ocala Elementary - New Classroom Wing | South Ocala Elementary | $39.7M |
99%
|
Active |
| Hammett Bowen Jr Elementary - Gymnasium Addit... | Hammett Bowen Jr Elementary | $21.1M |
70%
|
Active |
| Shady Hill Elementary - Gymnasium Addition | Shady Hill Elementary | $18.2M |
38%
|
Active |
| Howard Middle School - Building 3 AC Replacem... | Howard Middle School | $12.9M |
24%
|
Active |
| Fort King Middle School - Chiller Plant Upgra... | Fort King Middle School | $10.9M |
41%
|
Active |
| West Port High School - Media Center Expansio... | West Port High School | $10.8M |
23%
|
Active |
| Liberty Middle School - HVAC Replacement Phas... | Liberty Middle School | $9.3M |
94%
|
Active |
| Liberty Middle School - Administration Buildi... | Liberty Middle School | $7.8M |
51%
|
Active |
| Hammett Bowen Jr Elementary - Drainage Improv... | Hammett Bowen Jr Elementary | $6.1M |
41%
|
Active |
| Evergreen Elementary - Security Camera System | Evergreen Elementary | $5.4M |
60%
|
Active |
5. Issues Identified
Hammett Bowen Jr Elementary - Drainage Improvements
Stellar Construction Group — 76 days behind schedule — +15.1% over budget
Forest High School - Accessible Restroom Conversion
Marion Build Partners — 66 days behind schedule — +14.8% over budget
South Ocala Elementary - Building Renovation Phase 5
Guardian Security Systems — 117 days behind schedule — +12.4% over budget
Howard Middle School - Building 3 AC Replacement
Central FL Renovations — 110 days behind schedule — +24.8% over budget
Howard Middle School - Fencing & Access Control
AccessAbility Builders — 64 days behind schedule
Liberty Middle School - HVAC Replacement Phase 4
SafeSchool Systems Inc — 92 days behind schedule
West Port High School - Roof Restoration
AccessAbility Builders — 63 days behind schedule
Evergreen Elementary - Security Camera System
Guardian Security Systems — 48 days behind schedule
6. Committee Compliance Opinion
Based on our review of surtax revenue collections, expenditure records, and project status reports, the School Capital Outlay Surtax Oversight Committee finds that the Marion County School District has, to the best of our knowledge, expended surtax proceeds in accordance with the ballot language approved by the voters and the requirements of Florida Statute §212.055. The Committee recommends continued monitoring of the 20 projects identified in Section 5 of this report.
Committee Chair
Date: _______________
Committee Vice Chair
Date: _______________
This report was generated by Surtax Oversight Pro. Data reflects demonstration records for display purposes.