Board Gets Budget Overview: Salaries, Benefits and Special Education Drive Costs
Summary
District finance staff presented a budget overview noting salaries and benefits account for roughly 75% of spending and special education costs are a major variable; the board was reminded the town provides most revenue and that the district will present proposed 2026–27 figures in January.
District finance staff walked the board through a condensed budget overview and timeline for developing the 2026–27 budget.
Presenter Butler (Butwell) told the board that most district revenue comes from the town, supplemented by state and federal aid and smaller revenue sources. He said the largest spending categories are salaries and benefits—about 75 percent of the district budget—followed by special education costs, which can be difficult to project because of changing student needs and variable state reimbursements.
Butwell explained how the budget is organized by location and by object code and described the typical review process: departments and buildings prepare line items, administrative teams compile and reconcile those line items, and a district summary is presented to the board ahead of the formal January presentation. Board members asked questions about donations and grant processing; the presenter said donations are typically earmarked and reported to the board and that the district is audited annually.
The superintendent and finance staff asked the board to review the budget book ahead of the January meeting and said they will continue to meet with departments through the budget season.
