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Budget Committee notes $212,000 year-end surplus; raises concerns about school health and transport costs

Town of Candia Budget Committee · April 8, 2026
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Summary

The committee reviewed the 2025 expenditure report showing about $212,000 left after encumbrances and discussed unbudgeted school health insurance assessments ($84,000 of a $127,000 total), roughly $100,000 in special-education transportation overruns, and lead-pipe replacement planning at the school building.

The Town of Candia Budget Committee reviewed year-end finances and school budget pressures at its April 8 meeting, noting a roughly $212,000 surplus after encumbrances and several unbudgeted school-related costs that require follow-up.

Committee members described the $212,000 remainder from the 2025 expenditure report (after encumbrances) as a significant amount. Chair Lynn Chivers noted that the Insurance budget is routinely overbudgeted to accommodate potential changes in employee insurance coverage during the year.

On school finances, Lynn questioned an $84,000 health insurance assessment shown under School Board services that the minutes record as not having been budgeted. Stephanie Helmig said that figure was part of a larger $127,000 healthcare cost and that the remaining balance must be paid by the end of June to avoid penalties. Members also flagged approximately $100,000 in additional special-education transportation spending; the minutes note there is a law that requires towns to share costs for homeless students who move into town.

The committee addressed facilities issues as well: members discussed lead piping in the school building. Preliminary quotes and replacement options are being sought after tests of the well water showed no lead; the problem was identified in the piping itself and was not caught by the company that oversaw 2013 renovations.

Members discussed options for remaining year-end funds — including returning them to the general account or applying them against the tax rate — and instructed staff to monitor near-term payment deadlines and to report back as needed.