School committee moves to present FY budgets using DESE function codes to improve comparability

The school committee voted Monday to change how the district presents its budget for committee votes, moving from locally defined “articles” to Department of Elementary and Secondary Education (DESE) function codes used statewide. Administration said the district’s chart of accounts already contains DESE function codes, so the change is primarily a presentation change intended to improve comparability with other districts.

Why it matters: presenting budget lines by DESE categories makes it easier for the public, committee members and external analysts to compare Braintree’s spending with peer districts and to use DESE’s online tools. The administration said it will map FY25 article-level figures into DESE categories for reference and then present FY26 budgets in the DESE format.

Finance staff reviewed the DESE function-code system and showed how those codes are already embedded in the district’s chart of accounts. Committee members asked about how town-controlled costs — facilities, health insurance and other centrally budgeted items — will appear in DESE reports. Administration clarified that DESE end-of-year reports will include town-side expenditures that are school-related (custodial, maintenance, insurance) for comparability, but those town-side costs remain part of the town budget and are not being voted by the school committee.

After discussion, the committee approved the change to present future budget votes with DESE function codes. Administration will break the current FY25 articles into DESE categories for reference and begin formal FY26 presentations in the new format.