Seeking greater transparency, a new member of the Upper Perkiomen School Board made two requests to better understand the deliberations regarding the 2026-27 budget.

            Last week, Monica Oswald asked administrators to direct Business Administrator Drew Bishop to present a complete financial picture to the full board at the April 23 workshop meeting. She also asked that the board commit to a formal conversation about the district's unassigned fund balance, what is considered "the minimum responsible floor," and what specific actions the members are prepared to take to protect it.

            "I recognize that budget projections often improve between now and June. I hope they do," said Oswald, an East Greenville resident elected five months ago. "But hope is not a financial plan. And I do not believe this board should wait until May to have an honest conversation about where we stand."

            Five years ago, the board had $18 million in reserve, according to Oswald. She said that cushion is nearly gone and the district's deficit has never been larger.

            "I did not seek this position to manage a decline," Oswald said near the end of the April 9 regular meeting. "I have four years in this seat, and I will not spend them watching this board defer hard decisions until the state places this district on financial watch.

            "The residents of this district trust us with their money and their schools. They deserve a board that asks hard questions, verifies the answers, and tells them the truth – even when that truth is uncomfortable."

            The district started deliberation for the 2026-27 school year with a projected deficit of $8.68 million. Even at the maximum allowable tax increase allowed by law, a $1.6 million gap would remain, according to the member.

            "Taxation alone cannot solve a structural deficit of this size," she said.

            Speaking during the board comment portion of the meeting, Oswald posited that a previous board created an issue with the district's reserves by utilizing $4.729 million to avoid a tax increase for the 2021-22 school year. She described it as the mechanism by which the board consumed the district's financial cushion, even though it "felt like fiscal restraint in the moment."

            Of the district's general fund balance total of $13.4 million, only $2.76 million is unassigned and freely available for operations, according to Oswald's prepared statement. It states that the district's capital reserve account of $8.4 million is already targeted for roof repairs and cannot be legally utilized to make up an operating deficit.

            Board President Melanie Cunningham expressed agreement on the potential negative impact of next year's budget. "It's horrible," she said.

            However, Cunningham rejected Oswald's assertion that the board's previous decision not raise taxes for the 2021-22 school year caused the issue. The board president identified the aftermath of the COVID pandemic as the reason to hold the line on taxes. She also claimed that the members implemented a thoughtful plan to triage necessary repairs, including multiple roof projects.

            "I'm very protective of the actions the board took," Cunningham said.

            Vice President Keith McCarrick conceded that the board drew down the reserve fund during those times because a comprehensive plan had not been created and due to other circumstances. He claimed the body has made considerable progress in recent years and will continue to improve the budget process.

            Member Peg Pennepacker challenged her colleagues to take action rather than just discuss issues. She described the current situation as failing the community.

            "We better stop talking and start doing, folks. I don't know what we're waiting for," Pennepacker said. "We better do our jobs. We better get serious…You better wake up."