Lakeland School presents conservative 2027 budget as state funding remains uncertain

Lakeland School administrators presented the proposed 2027 Children with Disabilities Education Board (CDEB) budget, saying it was developed conservatively because a recent bipartisan state proposal to increase K funding and special education reimbursement did not pass the legislature.

The presentation, covering pages 5through 35 of the meeting packet, emphasized that the budget relies on historical revenue trends rather than anticipated state increases. The presenter told the board that 2026 revenues fell short in several areas, including categorical aid, high-cost special education reimbursements and Medicaid payments, and that state formulas and proration mean local amounts can fluctuate based on statewide expenditures.

The nut graf: LakelandSchool aims to preserve core student programming while limiting impact on Walworth County taxpayers, but administrators warned ongoing staffing reductions in recent years mean the proposed structure represents a minimum operational baseline and leaves little margin for additional cuts.

The presentation detailed a planning process starting in mid-spring with line-by-line reviews among school administrators, county finance staff and the county administrator; it included a classroom- and staffing-level analysis presented to the board in July. Administrators said that reductions in positions (including three fewer teaching positions and unfilled roles) are already in place and that further reductions would risk programming and student safety.

Board members voiced questions about per-student costs and long-term sustainability. One board member calculated total expenses around $15 million and asked whether dividing that by current enrollment (124 students) produced an accurate per-student figure; administrators clarified that the total included capital and other non-operating costs.

The board voted to forward the proposed budget to the county finance committee for further review. The motion to move the budget was made, seconded and approved by voice vote. The finance committee will receive the packet and the board also approved a related budget amendment to partially address projected revenue shortfalls.

The budget presentation closes with a reminder that while the county maintains a surplus at the state level, the allocation mechanics and proration make future local funding uncertain — prompting a conservative stance in 2027 planning.