The Waukesha School District Board of Education voted 7-0 on Oct. 27 to approve the district’s final 2025–26 budget, adopting $216,602,674 in total revenues and $227,454,929 in total expenditures and authorizing a $21,255,113 operating transfer from Fund 10 to Fund 27.

Chief Financial Officer Darren Clark framed the budget in the context of recent state budget changes and local enrollment declines. Clark said the district’s ‘‘final tax levy, is a 2.21% increase over the previous year,’’ and he highlighted a 9.17% decline in state equalization aid that pushed ‘‘upward pressure on the local tax levy.’’

Why it matters: resident enrollment and state aid together account for the majority of the district’s operational revenue. Clark presented the district’s third‑Friday pupil count (resident enrollment of 10,396) and explained how revenue‑limit calculations and per‑pupil aid feed the general fund. He said the district budgeted a higher special education reimbursement percentage than prior practice (budgeted about 39–42% despite statutory changes) but still expects substantial transfers from the general fund to special education this year.

Budget details: the board approved $216,602,674 in revenue and $227,454,929 in expenditures for 2025–26; the approved package includes a required operating transfer of $21,255,113 to Fund 27 (special education) ‘‘per the Department of Public instructions accounting guidelines,’’ as stated in the motion.

Board discussion and context: members questioned how late changes to state data and Department of Public Instruction (DPI) calculations affect local planning. Thomas Harland asked whether DPI numbers were still changing; Clark said small adjustments had occurred as recently as that morning but that equalization aid numbers were not changing further. Several board members stressed the continuing decline in resident enrollment and noted long‑term debt plans: Clark said the district is on a path to call outstanding long‑term debt with a projected call date of April 1, 2026.

Vote and next steps: Carrie Kozlowski, the board treasurer, moved the budget; the motion was seconded and passed on a roll‑call vote of 7‑0. Clark said he will return later in the calendar year with documents to act on the debt call date.

Ending: the board moved from the budget vote directly into consideration of the final tax levy. The budget adoption authorizes the spending and the interfund transfer approved tonight; implementation details and any subsequent adjustments will be subject to public reporting and future board actions.