Budgeted facilities costs also reflect an estimated increase in utility rates, but offset by a credit for a portion of utilities costs from the Food Services department and Community Education department, through their revolving funds.
Student Athletics – Admin Code 13 The portion of costs budgeted for student athletics in the General Fund has an increase of $13,700 for FY26 for the rental of the Ice Rink and dues/fees. Most program costs are accounted for in the Athletic Revolving Fund, which accounts for revenues from student fees, event gate receipts and gifts. Athletic Revolving Fund budget information appears in the Revolving Funds section of this binder. Assessments to Member Towns under the District’s Regional Agreement: Regional school district assessments in Massachusetts are calculated using the following formula – Operating Budget (authorized appropriated expenditures) Less Offset – Revenues and Other Funding Sources (State Aid and Local Receipts) Less Offset – Use of Reserves (e.g., E&D, Capital Stabilization) Equals TOTAL REGIONAL ASSESSMENT Member assessments are determined by allocating estimated revenues and expenditures to both towns, using a 3-year historical average of K-12 enrollment. More details appear under Assessment Dynamics on Page 3 of this report. The FY2025 assessment calculation is presented below, with comparative data: In summary, the FY26 Recommended Budget represents an 1.53% increase from the prior year; the combination of revenues and reserves represents a (7.4%) decrease. As a result, the Total Assessment increase 1.69% exceeds the budget increase 1.53%, per the formula above. Also, Boxborough’s relative share of the Total Assessment, based on its higher average enrollment, results in Boxborough’s year-to-year increases (5.25% and 14.46% in FY26 and FY25, respectively) exceeding the Total Assessment increase (1.69% and 11.00%, respectively), with Acton’s increase being less (0.97% and 10.33%, respectively). This proportionate enrollment trend is projected to continue.
The traditional FY2026 assessment calculation (“Table Six”) appears in the Budget Binder , along with further analysis and historical data regarding member assessments since full regionalization.
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