Norwin board approves budget changes including 3.9‑mill increase; fund balance to drop about $570,000

The Norwin School District Board of Education on Monday approved a set of finance items that reflect final adjustments to the district’s proposed 2026 budget, including a millage increase of 3.9 mills in West Morland County — about a 4% increase — and a projected fund‑balance drawdown of roughly $570,000.

During a budget presentation, district finance staff reported total revenue projections of about $98.4 million and total expenditures of about $99 million. Mr. Kersh said updated earned‑income tax projections added roughly $500,000 to revenue, and state and federal changes together increased available funds by about $924,000 since the May proposal. "We were able to incorporate that into the final budget approximately $500,000," Mr. Kersh said.

Administrators also reported a small increase in Title I and Title II preliminary allocations totaling about $74,000 and a net reduction in projected health‑insurance costs after consortium rate changes. Dr. McCracken said participation in the West Morland County Healthcare Consortium produced plan‑specific rate changes ranging about 4.0% to 9.7%; because Norwin participates in Plan G, its increase was about 3.8%, which the district estimated trimmed about $119,000 from earlier projections.

On the expenditure side, the administration reported several personnel adjustments that reduced costs: two teaching positions were attritioned (one high‑school retirement and one elementary resignation), a long‑term substitute role was filled internally, and one social‑worker post will be funded partly by expiring grant dollars and partly by general fund dollars going forward. Administrators said enrollment declines allowed the district to offset attrition without increasing class sizes.

Board members asked whether the roughly $570,000 drawdown would imperil reserves. Administrators said the amount is slightly less than the board’s $600,000 budgetary reserve and described the budget as "structurally balanced" despite the decrease. A motion to approve the finance agenda items was moved, seconded and approved by voice vote; the transcript records the motion passing but does not include a roll‑call tally.

The board also approved related finance motions later in the meeting, including two additional finance items. The meeting record shows the motions were made, seconded and approved by voice vote.

The board’s final budget document, tax‑rate certification and any required county filings were not included in the transcript. The district did not state an effective date for the millage change during the discussion recorded in the meeting transcript.