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School-board update: preliminary test scores rise; district joined ACLU amicus brief and awaits IRS correction on solar account
Summary
School-board representative Dan reported a projected unreserved fund balance near $250,000, preliminary New Hampshire test-score gains (ELA +5 points, math +4), unanimous SAU sign-on to an ACLU amicus brief, and a potential IRS correction of roughly $170,000 related to school rooftop solar.
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Dan, speaking for the school board, told the Brentwood Budget Committee on June 3 that the district projects a healthy unreserved fund balance of about $250,000 for the fiscal year and that preliminary state testing results show gains — ELA up about five percentage points (from 74% to about 79% proficient) and math up about four points (74% to 78%). He cautioned the data are preliminary while the state validates results.
Dan said health-insurance cost growth remains the primary budget pressure across the SAU and nationwide, and described risk-pool differences: HealthTrust is in a relatively better position, SchoolCare recently issued a $30 million assessment, and some former interlocal trusts no longer exist. Brentwood’s teacher contract is locked through 2030, limiting immediate local exposure to changes.
On legal action, Dan recounted a federal “dear colleague” letter from the U.S. Department of Education that prompted concern last year about federal funding and teaching restrictions. Brentwood and other SAU towns reviewed an ACLU amicus brief opportunity; following a special meeting to review the draft language, the SAU school boards unanimously agreed to sign on. Dan said paying legal costs alone would have been roughly $5,000–$8,000 if done alone, but sharing costs across towns reduced Brentwood’s contribution to about $2,000.
Dan also reported a hopeful development on a separate accounting issue: school finance staff and a contact through Representative Maggie Hassan’s office were pursuing an IRS account correction related to rooftop solar, which could result in approximately $170,000 being returned to the school account. The SAU director of finance was given an internal deadline of June 12 for a response from the IRS.
Committee members asked for follow-up documentation on the federal‑funding exposure, the exact legal-cost allocation, and confirmation of the IRS outcome when available.

