Carroll County Public Schools staff told the board that available reserves and facility accounts that helped cover maintenance in recent years are nearly depleted, reducing options for addressing FY27 cost pressures.

Mister Burke presented a fund balance snapshot showing FY25 year‑end fund balance of about $7.2 million (roughly 1.7% of the budget) and noted board policy midpoints would target closer to $12 million–$13 million. He and other officials explained that the board had periodically transferred cumulative amounts (about $11 million) into a local infrastructure renewal account to cover maintenance after cuts to the maintenance budget; that account is now nearly exhausted.

Officials cited unexpected capital draws this year — including stadium light repairs and facade work at Westminster High — that reduced the local project account further. "We have pretty much exhausted that project account in this fiscal year," Mister O'Neil said, adding that staff will return with options to rebuild the maintenance account and fund balance in future years.

Other anticipated FY27 cost drivers named in the session included rising utility and insurance costs, employee benefits, technology/device replacement cycles (a rolling 3–4 year refresh for grade cohorts), charter school start‑up costs staged over multiple years and open contracts for salary negotiations. Board members also raised health insurance claims pressure; one member suggested staff investigate whether employees with access to federal plans such as TRICARE might shift enrollment to lower district exposure, a topic staff said could require closed‑session collective bargaining discussion.

Next steps: Staff will present more detailed options at the December work sessions and in the superintendent's January proposed budget.