I agree with your post 100%.
As utilities and good increase in cost it becomes more challenging to present a budget to the voters that they will accept. The town presented a level-funded budget last year and the school presented a budget -6% below the previous years' budget. The school returned over $150,000 in unused funds to the town to offset this years' tax rate.
By presenting a cut budget or even a level-funded one, it means that projects, repairs, and upgrades have to wait. The longer those items wait, the more expensive they can become.
An upgrade to plumbing in a bathroom or replacing a roof will cost more two, three, or four years later down the road; not taking into account if those items (roof or plumbing) should fail at some point, causing for emergency repairs.
My point is that you can only run on a level-funded budget or cut budget for so long, when at some point you may have to ask for more money to take care of what the tax-payers have already paid for and trust you to manage.
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