West Bend board adopts 2025'26 budget amendment to align year-end finances

The West Bend School District board on July 27 adopted a budget amendment to reconcile the 2025'26 fiscal-year projections with final year-end figures and to prepare for the upcoming audit.

Assistant to the superintendent Lenny Hansen said the amendment aligns the October-approved budget with final financials and smooths reporting to the Department of Public Instruction. "The budget amendment happens annually every summer around the time that the fiscal year has closed," Hansen said, explaining the process is meant to reduce discrepancies ahead of the auditors' onsite review.

Hansen identified several notable variances the amendment addresses: state reimbursement for special-education services came in about 3.75% below the state's biennial budget promise, "which for our district amounted to more than a $500,000 less in revenue than what was anticipated," he said. The district also recorded more than $200,000 in additional high-cost special-education reimbursement due to an expanded, program-based claims approach. Interest earnings exceeded the original budget by roughly 6% and the district invested about $2.3 million in building maintenance and improvements during the year. The board also approved a $250,000 additional contribution to the OPEB trust as part of the amendment.

Board members asked clarifying questions about timing and the district's approach to maximizing state reimbursement; Mr. Preckler confirmed he had reviewed the details with Hansen prior to the meeting. A motion to adopt the amended budget was made, seconded and approved by voice vote. Hansen reminded the board that several trust contributions must be booked by July 30 to apply to the prior fiscal year and outlined next steps: auditors on-site Aug. 17, annual budget resolutions on Sept. 14, the budget hearing Sept. 28 and the final budget presentation Oct. 26.