Quarterly report: Stoughton schools project near-million-dollar year‑end shortfall but expect state offsets

District finance staff told the school committee the district projects a year‑end deficit of roughly $941,000, driven by unbudgeted staff changes, higher substitute and paraprofessional costs, curriculum purchases and unplanned capital items. School officials said several state and federal funding streams may offset much of the gap.

Why it matters: A year‑end deficit at the district level can affect next year’s budget planning and require transfers or reserve draws if offsets do not materialize.

Key figures and drivers: Business manager Heidi Perkins told the committee the report shows estimated unencumbered expenses yet to be entered of about $440,000 and estimated payroll expenses yet to be entered of about $607,000; those figures are reflected in the district’s $941,000 projected year‑end deficit. Perkins and others said the main pressure points this year included:

- Building-based substitutes added to the budget this year (approximately $216,000). - Regular-day substitute costs (estimated overrun around $200,000). - An unbudgeted grade 6 teacher and a grade 3 teacher hired for enrollment needs. - A new autism curriculum purchase of about $50,000 (year 1 cost). - Social-emotional learning and counseling programs (character-strong, Be Inspired counseling) totaling about $123,000. - A wheelchair swing capital purchase that exceeded the capital estimate by about $17,000.

Potential offsets and state support: Perkins said the district expects to submit shelter‑claiming reimbursements and may receive extra circuit‑breaker funds this year; both items could reduce or eliminate the projected deficit once payments are received. Perkins described circuit breaker as the state’s special‑education reimbursement program that reimburses districts for high-cost special‑education placements; the percentage paid by the state varies annually based on the statewide pot of money.

Facilities and energy notes: Committee members raised multiple building maintenance concerns, including recent roof leaks and aging boilers in several buildings. Administrators said the district is monitoring those systems and will consider capital requests or emergency funds if failures occur. District staff also reported new energy arrangements — a solar agreement for a town building and a townwide electricity purchasing agreement with the city of Brockton — that should produce measurable savings on electric bills.

What the record shows: Perkins outlined the numbers, noted the district’s practice of using certain grants one year behind (IDEA and circuit breaker) as a conservative budgeting approach, and warned that the current projections could change once state reimbursements are confirmed in writing.