District leaders told the finance committee that special-education costs are the single most volatile and expensive element of the FY27 request.

Superintendent Matt Deandre and finance staff described 35 out-of-district placements that together are projected to cost roughly $4.2 million. Those placements include collaborative and private programs and generate large transportation expenses as well. Deandre said many per-student tuition figures are outside district control and can exceed $90,000 to $150,000 in private settings.

Kristen Flynn explained the district will rely on the state’s circuit-breaker reimbursement to offset high-cost placements; the presentation assumes about $2.18 million in circuit-breaker revenue based on prior-year claims. "So every year school departments have to provide data to the state on a claim form... the state reimburses a portion after the foundation amount," Flynn said.

Administrators noted the budgetary impact is sensitive to moves in or out of the district. A single student with a new private placement can swing costs substantially; the district noted it had both gained and lost such placements since the budget was drafted.

Officials said they attempt to keep students in-district when feasible through in-house services, specialized staff and cooperative classroom models, but acknowledged state processes and individual student needs often require external placements. The finance committee heard that transportation for some out-of-district placements can alone cost tens of thousands per year.

Next steps: the district will continue to refine projections, file claims for circuit-breaker reimbursement and consider prepaying some tuition where legally permitted to stabilize next year’s costs.