Deputy Superintendent Mitch Ball presented the district's early budget-development status and assumptions to the board.

Ball said the budget process began in October with administrators developing building and department budgets; the timeline continues through board presentations, budget ambassadors and the tax-levy/cap calculations before a proposed budget is finalized after the governor’s aid runs in January and final state aid numbers arrive in April.

On revenue, Ball described two competing narratives: the district benefited from a large foundation-aid increase last year tied to updated poverty data, but state aid for 2026–27 is uncertain. Ball said the state may not match last year’s percentage increase; he also noted the state is distributing checks to residents, which affects state budgeting dynamics. Ball said the district expects to produce a balanced budget “within or at the cap.”

Ball projected the district’s share of Monroe County sales tax receipts could rise about 3% into the next budget year and estimated modest increases in smaller revenue sources (Medicaid, tuition). He emphasized that fund balance and reserves may be used within legal limits if state aid falls short, and described the district’s modified zero‑based approach to building-level budgets to focus spending on strategic initiatives.

On expenditures, Ball cited several cost drivers: an average contractual salary increase around 3.8%, a teacher retirement (TRS) contribution rising from 8.25% to 8.75%, an estimated employee-retirement-system (support staff) rate near 16.88% (up from about 13.8% last year), a roughly 10% projected increase in health insurance costs and about a 3% increase in dental premiums. Ball described these as significant pressures given the district’s labor‑intensive service model.

Ball also described the Budget Ambassadors advisory group (up to 15 community members) and invited interested residents to apply by January 9 at 5:00 p.m.; he directed listeners to gatechili.org/budget for more information and to communications@gatechili.org for questions.

Ball said the board will refine assumptions as state aid figures become available and will return to the finance and audit committee and the full board with more details prior to final adoption.

No formal budget adoption or vote occurred at this meeting.