Parkland School District officials are projecting a $13.1 million budget gap for 2027-28 even as the district continues a multiyear effort to slow spending growth and control costs.

School directors received their first look at the preliminary budget during an Oct. 20 workshop meeting, where Leslie Frisbie, the district’s chief financial officer, outlined the financial challenges facing the district over the next several years.

The proposal calls for approximately $268.4 million in expenditures and $255.3 million in revenue, leaving a projected shortfall of about $13.1 million. Even if the district were to implement the largest property tax increase permitted under state law, administrators estimate roughly a $7 million gap would remain.

Frisbie said the forecast differs from previous years because it incorporates the district’s long-range financial plan, adopted earlier this year, that is intended to gradually bring spending and revenue back into balance.

District officials said expenditures continue to outpace revenue growth.

Using historical budget data, administrators showed spending has consistently increased faster than revenue in recent years. While officials said the district has made progress in slowing expenditure growth, projected costs for 2027-28 still exceed expected revenue gains.

Frisbie told directors budget decisions must be evaluated not only for their impact on next year’s spending plan but also on the district’s long-term financial health.

“We certainly need to focus on tomorrow, but we need to worry about what’s five years out, what’s three years out, what’s even 10 years out,” Frisbie said.

Administrators said growth in the district’s tax base has slowed in recent years, making the district increasingly dependent on property taxes to generate new revenue.

State law limits how much a school district can increase property taxes without seeking exceptions. Even a maximum tax increase would not be enough to close the projected budget gap.

Much of the pressure comes from a handful of major spending categories.

Health care costs alone are expected to increase by nearly $3 million next year, while the district’s required pension contribution is projected to rise by an additional $664,511. Debt payments associated with construction and capital projects are expected to increase by about $1.67 million, and special education expenses continue to rise. Administrators said growing service needs and placement costs remain among the district’s largest financial challenges.

Personnel costs also continue to drive spending. Salaries and employee benefits account for nearly three-quarters of the district’s budget, meaning even modest increases can have a significant impact on overall expenditures.

Administrators said the district has already taken steps to control costs by reviewing positions left vacant through retirements and evaluating vacancies before they are filled.

Those efforts have helped reduce the projected deficit from what administrators said would have been a “business-as-usual” shortfall of nearly $23 million. Through spending controls and other planning measures, the projected gap has been reduced to about $13.1 million.

Residents also questioned the district’s decision to eliminate its after-school activity bus as part of ongoing cost-control efforts.

During public comment at the Oct. 20 board meeting, several speakers asked district officials to disclose the annual cost of the service, the projected savings from eliminating it and the number of students affected. One resident cited records obtained through a Right-to-Know request showing approximately 1,750 activity-bus rides during a single month in 2025 and argued the service was widely used, though the figure represented rides rather than unique student riders.

Speakers also questioned whether the district conducted an analysis of how the elimination of the service could affect participation in athletics, extracurricular activities, tutoring and other after-school programs. District officials did not publicly provide updated ridership or cost figures during the meeting.

District administrators said they will continue exploring additional savings opportunities over the coming months, including limiting overtime, reviewing vacancies, delaying purchases and carefully evaluating future capital projects.

While the projected deficit remains significant, officials stressed that the budget remains in its early stages and will be refined as expenditure estimates and revenue projections are updated.

Directors are expected to consider a preliminary budget in January, review a proposed final budget in May and adopt a final spending plan for the 2027-28 school year in June. Administrators said their goal remains bringing spending growth closer to revenue growth while maintaining educational programs and services for students.