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Marshalltown board hears FY27 budget preview as enrollment decline reduces new money
Summary
Finance staff told the board that a decline of about 83 K–12 students and an assumed 2% state supplemental aid would yield roughly $429,832 of new money but only a 1% effective increase because of the state 'budget guarantee'; board discussed timeline for certified budget and bond issuances for Miller Middle School.
District finance director Randy Denham gave a detailed preview of the FY27 certified budget process, enrollment changes and planned bond activity, warning the board that a drop in certified enrollment will limit next year’s new money even under the governor’s recommended 2% State Supplemental Aid (SSA).
Denham said the district’s K–12 certified enrollment fell by approximately 83.15 students; using the governor’s 2% SSA recommendation and current formulas, that combination produces an estimated $429,832 in new money but results…
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