Circuit breakers blocking higher property tax revenues are “pretty significant” for Western Wayne Schools’ 2027 budget, a financial adviser told school officials.
William Melby of Baker Tilly gave a presentation remotely at WWS’ Sept. 9 board meeting that offered an 18-month view of the budget. He looked back at 2025, reviewed January-June 2026 spending to help gauge the rest of the year, and began looking ahead for 2027.
Contingencies are important because of fluctuating oil prices and uncertain inflation; bus prices are rising, along with salaries and facility maintenance. Insurance premiums are going up significantly, Melby said, and emergencies come up.
Revenue projections are based on enrollment, assessed value and miscellaneous revenue (interest, vehicle/license excise, local income tax, rentals and other nontax receipts).
Assessed value and the levy set the tax rate. Swings affect circuit-breaker losses, referendum revenue and debt capacity.
The proposed budget is $12,126,681. Funds include $6,280,195 (education); $2,051,781 (debt service); operations ($2,610,205); rainy day ($515,000) and operating referendum ($669,500).
Adoption is expected at the 6 p.m. Oct. 14 board meeting at Lincoln Middle/High School, 205 E. Parkway Drive, Cambridge City. The public is invited.
As the district works to close out the 2026 budget and transition into the 2027 budget, Superintendent Melissa McIntire said they want to maintain as much flexibility as possible to respond to changing circumstances and best meet the needs of the school community.
The board approved a resolution offering the board the ability to reduce current-year appropriations if circumstances warrant. The vote was 4-0; Amber Rushton was absent.
In other business
- No one spoke during a public hearing about teachers’ collective bargaining.
- A Wick’s Pies fundraiser for prom was approved.
- The board heard updates on ILEARN testing and efforts to improve student achievement.
- The board learned the district’s new virtual program has started well and reviewed seven graduation pathways tied to career-focused learning opportunities.
Donations
Gerald Gerard, $2,800 for pre-K-third grade supplies and $1,000 for LMHS outdoor sign; Waskom Capitol Hill Chapel, $1,000 for LMHS sign, $250 for student all-sports passes; Kiwanis and Dan & Kenna Fagen, $100 each, student all-sports passes
Personnel
Hires: Tamara Estes, elementary special education teacher; Karen Hinkein, elementary special education aide; Mandy Haler LMHS cafeteria staff; Courtney Harris, WWES cafeteria; William Redd, Key Club sponsor. Coaches: Dalton Atkinson, wrestling LMS head coach/varsity assistant; Travis Amyx, LMS wrestling assistant; Logan Jennings, eighth grade boys basketball.
Departure: Luke Morris, LMHS special education aide
A version of this article appeared in the September 16 2026 print edition of the Western Wayne News.
