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Board reviews preliminary 2026-27 budget showing state-aid gains and special-education pressures
Summary
Finance director Amy Scalarud told the board about a $10M+ revenue increase largely from state aid and compensatory revenue, noted proration of special-education transportation aid is increasing cross-subsidies, and highlighted $66M in referendum bond proceeds and modest staffing increases.
Amy Scalarud, the district's executive director of finance and business services, presented highlights of the preliminary 2026-27 budget and explained several trends that will affect next year's spending.
She said the district sees an over $10 million increase in revenues driven mainly by state aid increases (per-pupil formula and rising compensatory revenue). However, Scalarud emphasized two major cost pressures: a timing delay in special-education funding (the formula lags staffing additions) and a legislative proration of special-education transportation aid that reduces that component to 95% for 2025-26 and 90% for 2026-27, increasing the district's special-education cross-subsidy.
Scalarud said the district held back about $2 million of compensatory funds when staffing to avoid permanent commitments should state funding be revised. She noted about $66 million in bond proceeds for voter-approved Apollo and athletic facility projects this year and an estimated $32 million of that spending in 2026-27, with timing uncertainties.
Other highlights: the general fund in district accounting is managed as three components (general operating, transportation, operating capital); the operating capital fund shows healthy reserves (roughly $2.2 million); and the transportation budget shows shrinking revenue that pressures general operations by roughly $2 million in carrybacks. The budget projects a net increase of about 22 staff (mostly teachers and paraprofessionals) tied to compensatory and special-education needs.
Scalarud and the board discussed insurance fund dynamics (self-insured dental and health funds), the impact of health-care inflation, and conservative enrollment assumptions used for budgeting. No budget vote occurred; the board will return to the budget for approval at the next meeting.
