The West Allis–West Milwaukee School District board on Feb. 24 accepted its 2024 audit, discussed early enrollment and budget projections for fiscal year 2025–26, and unanimously adopted a resolution calling on the Wisconsin Legislature to raise the low revenue ceiling and boost special-education reimbursement.

Auditors and CFO report
District leaders and auditors from Baker Tilly reported an audit cycle with no material findings other than the commonly disclosed arrangement in which auditors assist with preparation of financial statements, a practice the auditors characterized as a material weakness in their reporting rubric but common among Wisconsin districts. The board and staff praised the district’s conservative budgeting, credit rating performance and multi-year work to stabilize finances.

Enrollment, membership and budget outlook
Administration presented preliminary enrollment projections showing a modest decline in total enrollment for 2025–26 driven primarily by smaller cohorts at the high-school level; the district’s staffing proposals reflect a reallocation of 16 staff positions across schools, chiefly at high schools where cohorts are larger now but will phase down. Staff explained the difference between membership (the count used for state funding) and enrollment (the students the district staffs), and said the district will use conservative revenue assumptions while monitoring state budget outcomes.

Policy advocacy adopted
After the budget presentation, the board considered and adopted a formal resolution asking the state to: increase special education reimbursement to 90 percent of eligible costs, raise the state’s low revenue ceiling to $12,500 per pupil in fiscal year 2025–26, and provide additional spendable aid for public schools. The resolution cited state fiscal reserves and cited the district’s high share of students needing special-education services as a reason for the request.

What the resolution says
The board’s resolution notes the state’s strong general fund balance, the wide variation across Wisconsin in per‑pupil spending and the district’s proportion of students receiving special-education services (about 19.4% as stated during the meeting). It sets the board’s advocacy priorities for the current state budget cycle and authorizes distribution of the resolution to legislators and other officials.

Next steps
District staff said they will track state budget action and return with refined budget proposals as legislative outcomes become clearer. The administration emphasized that a larger state increase to the low revenue ceiling or special-education funding would materially change district planning and could reduce future local levy pressure.