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District budgets conservatively for special education reimbursement, flags roughly $1.5M shortfall vs. higher state rate
Summary
Sun Prairie is budgeting a 39% special education reimbursement rate for 2026-27 (conservative vs. state's 45% stated rate), and Clark said that difference equates to roughly $1.5 million less than the state-budget figure.
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Matt Clark told the hearing that special education reimbursement remains one of the largest uncertainties in school finance and that the district is planning conservatively. Clark said the state budget referenced a 45% reimbursement for special education next year, the district's experience this year trended near 38%, and the proposed budget uses a 39% assumption for 2026-27.
Clark quantified the local impact, saying the lower reimbursement assumption means the district is "receiving about $1,500,000 less than what we should be, based on the state budget" and that transfers from the general operating Fund 10 to Fund 27 are required annually to balance special education costs. He described the reimbursement mechanism as complex and noted the topic is part of statewide discussion.

