Newton Public Schools FY26 Digital Budget Book

Circuit Breaker

The reimbursement program for certain costs of special education as specified in M.G.L. c. 71B, § 5

Collective Bargaining

The process of negotiating workers’ wages, hours, benefits, working conditions, etc., between an employer and some or all its employees, who are represented by a recognized labor union. Grants are open to applicants who meet the grant application's eligibility criteria. Reading teams and rating sheets are used in the review process to ensure fair and open competition among eligible applicants. The officer responsible for keeping the state's books and making rules to ensure that all the state's financial transactions are performed according to statute and regulation, and according to generally accepted accounting principals (GAAP) A budget carryforward amount that is not tied to any specific contract or purchase order but is nevertheless set aside for anticipated and/or pending expenses in the coming fiscal year. These expenses are usually undetermined at a given date but are contingent on several factors that may or may not materialize. Included in Collective Bargaining Agreements, COLAs provide annual or periodic increases in salaries and wages for employees over the course of the contract. The excess of expenditures over revenues during an accounting period. Also refers to the excess of the liabilities of a fund over its assets.

Competitive Grants

Comptroller

Continued Appropriations

Cost of Living Adjustment (COLA)

Deficit

Department of Elementary and Secondary Education (DESE)

The administrative arm of the State Board of Education, which oversees K-12 education in the state. DESE ’s work includes licensing educators, distributing state and federal education money, assisting districts to implement learning standards, overseeing statewide standardized tests, monitoring schools and districts, and convening districts and individuals to share best practices.

Early Morning Program

Also called the Early Morning Drop-off Program. This is a service offered by NPS for students in grades K through 5 in each of the elementary schools. The program is designed to provide a needed service by giving families the opportunity to bring their children to school prior to the beginning of the regularly scheduled school day.

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