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Elmbrook School District board reviews balanced preliminary 2026–27 budget, flags pay-versus-revenue squeeze
Summary
District staff presented a balanced preliminary 2026–27 budget that relies on enrollment growth and projected special-education reimbursements; board members urged monitoring after staff noted salaries and benefits may outpace expected state revenue increases.
District staff presented a preliminary 2026–27 budget that staff described as balanced but sensitive to state funding and personnel-cost pressures. Ben, a district finance staff member, told the board the district's three-year average enrollment stands at 7,879 students and highlighted revenue-limit mechanics that tie local revenues largely to state-set per-pupil increases and local property values.
The presentation outlined Fund 10 operating projections and special funds. Staff reported roughly $73,600,000 in local Fund 10 revenue and $43,000,000 in state sources as preliminary figures; they said Fund 27 (special education) is projected to be balanced at about $2,500,000 with a reduced transfer requirement from Fund 10 (reported as $12,850,000). The staff estimate for the district's combined school-based tax levy was $79,370,351, with mill-rate calculations described as preliminary and subject to change when official counts and certified state aid are available in October.
Board members pressed staff on assumptions. Elizabeth asked whether the $43,000,000 state-aid line included special-education reimbursements; staff clarified those reimbursements are accounted for in Fund 27 and not included in the $43,000,000 figure shown for Fund 10. Several members raised a broader concern: projected revenue growth of about 1.4% could lag salary and benefit increases (presented as roughly 3% or more in key lines), creating recurring pressure on future budgets. The board discussed potential mitigation steps, including committee-level strategies and conservative forecasting.
Staff also explained capital-related positions in the budget: a $2,000,000 annual transfer to Fund 46 to build capital reserves, historical refinancing in Fund 39 to take advantage of lower interest rates, and the scheduled exhaustion of certain non-referendum debt. Presenters emphasized that many line items fluctuate with grant revenue and that the adjusted budget will be finalized in October after official enrollment counts and state aid certifications.
The board had no formal vote on the preliminary budget at this meeting; members were scheduled to revisit the numbers during the fall adjusted-budget process. The board approved routine personnel items and the 2026-27 teacher contracts earlier in the meeting.
