RSU 28 board reviews FY27 budget that trims 7.7 FTE, adds universal preK supports and projects 1.91% tax increase

The RSU 28 school board on Feb. 25 reviewed a requested FY27 general-fund budget that would increase expenses 2.57% and raise taxpayer funding by 1.91%, the administration said. Maria, the district presenter, told the board the proposal balances fiscal responsibility with program needs and would result in the elimination of 7.7 full-time-equivalent positions across the district.

"The expense increase is 2.57% and the taxpayer increase is at 1.91%," Maria said in introducing the budget, outlining that the district would submit an updated proposal in March and vote on a final budget in April before it goes to taxpayers.

The budget proposal responds to a decade-long enrollment decline, Maria said: projected K'4 enrollments for 2026 total about 286 (a 90-student decrease since 2016) and grades 5'8 are projected at 333 (a 26-student decrease), while preK enrollment is a new growth area since the program began in 2021. Those trends informed staffing decisions made "position by position," she said.

Among the reductions are the elimination of one grade-3 classroom teacher, a reduction of K4 Spanish to a half-time position (preK and K would not have Spanish next year), the elimination of one middle-school resource-room teacher and cuts to several ed-tech positions. Maria said the budget reduces one of two MTSS (multi-tiered system of supports) coordinator roles at the K— level, dropping to a single coordinator shared across buildings.

District leaders stressed the district will preserve required IEP services for students with the highest needs. Maria noted that preK special-education expenses are recorded in a separate state-mandated fund that does not affect the general fund because "that fund is 100% paid by the state." For universal preK, the presentation included added positions funded through that separate special-education preK fund: four special-ed ed-techs assigned to preK classrooms, a half-time preK special-ed teacher, quarter shares of a preK coordinator, and part-time related services (speech, OT, PT) as consulting equivalents.

Administrators described how some positions will be reallocated rather than eliminated. The elementary behavior specialist will be reclassified as a board-certified behavior analyst (BCBA) and their time split across preK, special education and general education supports. "Board certified behavior analyst," Jess said when the title was clarified for the board.

Cost-center shifts include a 3.32% rise in regular instruction (driven by preK staffing increases and other adjustments), an 8.09% increase in athletics and co-curricular activities partly to restore the full Dory summer program, and a 27.15% jump in transportation costs reflecting leases for two buses and a van plus software, fuel and homeless-transportation estimates. Health-insurance was conservatively budgeted at an 11% increase.

On revenue, Maria told the board non-assessment revenues are projected to rise roughly 7.85%, including about $177,500 in special-education tuition from other districts for several high-need students who attend RSU 28. After those revenues, the district will need roughly $364,000 more from taxpayers than the current year, yielding the 1.91% taxpayer impact.

The presentation included warrant-article proposals: authority to transfer up to $850,000 from the unassigned fund balance to capital reserve and to expend up to $150,000 from that reserve for identified items (including half the exterior-door replacement), a $50,000 special-education reserve article to cover unexpected private placements, and a school-nutrition appropriation of $75,300 to subsidize the meal program.

Board members asked detailed questions about hiring practicalities, whether halftime positions would be difficult to fill, and the service impact of cuts. Jake, a building administrator, told the board the teams had modeled approaches to maintain IEP compliance despite fewer specialists and that some instructional models (shared-grade special-ed teachers and shared ed-tech deployment) could preserve inclusive classrooms while changing how services are scheduled.

"I don't want to cut anybody. nobody's sitting around twiddling their thumbs and everybody's valuable," Jake said during the discussion, adding the cuts were a group decision intended to be "reasonable about fiscal responsibility." Maria and her administrative team repeatedly emphasized that mandated IEP services would be preserved and that changes would be monitored.

The budget presentation concluded with a reminder of the process: administrators will update the board in March, and the board is scheduled to vote on the budget that will go to taxpayers in April.

What happens next: The board will receive any updates at the March meeting and is expected to vote on a final FY27 general-fund budget at the April meeting before ballots or town warrant processes where voters consider warrant-article language and funding allocations.