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Muskego-Norway board approves preliminary 2026–27 budget assumptions including 15% health growth and conservative enrollment scenarios
Summary
The board approved preliminary budget assumptions for 2026–27 including a 15% health-insurance estimate, 3% dental, 2% utilities, 5% transportation fuel, and scenario planning that includes a conservative 100-student enrollment decline.
District finance staff presented preliminary assumptions for the 2026–27 budget and the board approved those assumptions to guide final budgeting.
The staff member presenting the assumptions said the district built conservative scenarios in case state aid or equalization changes do not materialize. Key assumptions presented included a 15% increase for health insurance and 3% for dental, a 2% utility-cost escalation assumption, and a 5% transportation/fuel increase. The presenter said special education reimbursement assumptions were modeled conservatively (the district budgeted 41% while state reimbursement estimates varied in recent communications).
Staff explained they modeled three enrollment scenarios (flat enrollment, a 15-student decrease, and a conservative 100-student decrease) and built the preliminary budget around the most-strained scenario so the district would remain balanced even if revenue assumptions did not improve. The presenter said some state decisions that affect equalization and shared costs will not be finalized until October and that the district will know its third Friday count in September.
Trustees discussed the timing of open enrollment and the district's historical fill rate for seats offered. Staff said families may accept seats and later change plans, which complicates enrollment planning.
The board approved the preliminary assumptions to proceed with budget development; staff will return with refined figures as state information becomes available.
