The Pembroke superintendent told the school committee on Dec. 2 that the district’s fiscal year 2026 budget stands at $40,457,050 and that a like-for-like FY27 budget would total $41,280,729 — an increase of $823,679.

The presentation stressed that the FY27 figure is preliminary and driven by several assumptions, chief among them outcomes of four successor bargaining agreements with the Pembroke Teachers Association. The superintendent said those negotiations remain open and that more concrete financial packages should be available after the next bargaining meeting and the committee’s Dec. 8 review.

Special-education tuition is projected to rise by about $212,000 for FY27. The superintendent said the state Operational Services Division is projecting a 3.04% tuition-rate increase (finalized in February), and cautioned the rate could move up or down before then.

On transportation, the superintendent outlined the district’s existing contract structure and said First Student has been the incumbent carrier. Transportation costs in the projection use a four-year rolling average; the district may go out to bid next spring depending on pricing and options.

The superintendent also reviewed Circuit Breaker timing and assumptions: Pembroke typically applies Circuit Breaker reimbursement one year after receipt and expects to apply roughly $2,000,000 to FY27 based on current estimates (75% reimbursement for instructional costs and 61.36% for transportation). The superintendent noted that if the district had not secured supplemental town funding at fall town meeting, the FY27 gap would be around $1.2–$1.3 million rather than the $823,679 shown.

Committee members asked clarifying questions about which transportation costs are eligible for Circuit Breaker reimbursement and about historic patterns in special-education tuition increases. The superintendent responded that Circuit Breaker covers costs to transport students to non-district placements and reiterated that a final FY27 recommendation will follow additional negotiation updates and the Dec. 8 administrative meeting.

The committee did not take a budget vote at the Dec. 2 meeting; the superintendent said a more concrete FY27 proposal is expected at the committee’s next meeting.