Acton-Boxborough Regional School District Comparative Analysis of Out-of-District Tuition Costs & Circuit Breaker ($ amounts in 000s)
Budget FY2026
FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Out-of-District Expenditures -
Gross Projected Tuition - Budget
$
7,655 $
8,114 $
7,881 $
6,837 $
6,909 $ 8,466
$ $ $
8,112
(3,000) 5,112 6.2%
Less - Circuit Breaker Offset - Budget $ (2,800) $ (3,599) $ (3,599)
$
(3,305)
$ (5,405) $ (3,652)
Net Appropriated Budget
$
4,855 $
4,515 $
4,282 $
3,532 $
1,504 $ 4,814
Change from Prior Year
-5.9% -7.0% -5.2% -17.5% -57.4% 220.1%
Circuit Breaker Reimbursement - Number of Eligible Students Eligible Claimed Expenditures
(projected)
80
77
82
68
61
59
$ $
7,356 $ 3,738 $ 2,821 $
7,175 $ 3,500 $ 2,625 $
8,166 $ 4,407 $ 3,305 $
7,718 $ 4,568 $ 3,426 $
8,848 $ 7,660 5,745 $ 4,680
Reimbursable Expenditures
Expenditures Reimbursed by State - $ $ 3,509 $ 3,509 Expenditures Reimbursed by State - % 75.0% 75.0% 75.0% 75.0% 75.0% 75.0% Circuit Breaker Fund Balance Analysis - Beginning Fund Balance $ 2,396 $ 2,821 $ 2,410 $ 2,403 $ 2,068 $ 719 Expenditures Reimbursed by State - $ $ 2,821 $ 2,625 $ 3,305 $ 3,426 $ 4,055 $ 3,509 Fund Bal. Available for Expenditures $ 5,217 $ 5,446 $ 5,715 $ 5,829 $ 6,123 $ 4,228 Budgeted Circuit Breaker Expenditure $ 2,800 $ 3,599 $ 3,599 $ 3,305 $ 3,546 $ 3,652
$
576
$
(287)
$
456
$
1,858
$
-
$
(563)
$
(404)
Usage Variance
2,396 $ 2,821 $
3,036 $ 2,410 $
3,312 $ 2,403 $
3,761 $ 2,068 $
5,404 $ 3,652
Actual Circuit Breaker Expenditures $
Ending Fund Balance
$
719 $
576 ^ (budgeted)
$- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000
Gross Tuition Budget
Amount in Thousands
Net Budgeted Tuition
Ending Fund Balance (CB)
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
64
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