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.
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. Federal grants awarded to recipients based on formulas set forth in laws or regulations. ESSER (Elementary and Secondary School Emergency Relief) funds are federal grants distributed to states and school districts to address the impact of the COVID-19 pandemic on K-12 education. The funds aim to support schools in safely reopening, sustaining operations, and addressing students' academic, social, emotional, and mental health needs. Related: Cares Act Funding An outlay of money made by a municipality to provide the programs and services within its approved budget. A term used by DESE that refers to the periodic servicing, repair, or reconditioning of school buildings, grounds, or equipment to extend the useful life of an existing asset. This type of maintenance is distinct from regular upkeep and has a specific cost threshold per project per school, currently set at $150,000 Educational programs that require students to pay a fee or tuition for enrollment and participation. This differentiates them from programs that may be offered at no cost to eligible students
Entitlement Grants
ESSER Funding
Expenditure
Extraordinary Maintenance
Fee-Based Programs
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