Whitnall board previews preliminary 2026–27 budget, cites uncertainty in state aid and health-care costs

John, the district presenter, outlined the Whitnall School District's preliminary budget for 2026–27 and said the plan is balanced under current assumptions. "So again, proposing a, balanced budget," he told the board as he reviewed the worksheet comparing audited 2024–25 actuals, 2025–26 budget numbers and the draft preliminary budget for the coming year.

John said the presentation uses Department of Public Instruction estimates and a working assumption of a $3.25 per-pupil increase. He warned several inputs remain uncertain and noted the district used a conservative 42% special-education aid projection for planning, though some on the board referenced a 45% figure. John estimated that a 1-percentage-point swing in that aid would be roughly a $100,000 impact on the budget. He also flagged staffing wages, transportation fuel costs and rising healthcare claims (including incurred-but-not-reported, or IBNR, items) as primary upward pressures on expenditures. "Auditors are coming next week," he added, noting final figures could change on audit adjustments and late claims.

The board asked questions about specific funds and how fund balances are planned to be used; John said certain funds are restricted to particular purposes and he recommended continuing to rely on conservative assumptions until state aid figures are finalized. The board did not take any formal action on the budget at this meeting; the presentation served as the required preliminary overview and prompted follow-up items for future meetings.