FY2026 Superintendents Preliminary Budget Final-1

Acton-Boxborough Regional School District Foundation Budget/Chapter 70 Comparative Analysis

FY24

FY25

FY26

Calculating the Foundation Budget - Foundation Enrollment, DESE basis (FTE) Composite Foundation Budget per pupil

5020

4960

$

13,228

$

12,830

65,611,193

Foundation Budget (FTE times rate)

$ 64,406,284 $

The FY26 Foundation Budget and Chapter 70 estimates are

Calculating the Required Local Contributions -

ACTON

Municipal Revenue Growth Factor (DOR) Required Local Contribution (A-B portion) BOXBOROUGH Municipal Revenue Growth Factor (DOR) Required Local Contribution (A-B portion)

43,461,158 not yet available

41,971,918

8,852,771

8,427,275

Total Required Local Contribution (A-B)

50,399,193

52,313,929

Calculating Chapter 70 Aid -

PRIMARY CALCULATION Foundation Aid (FB minus RLC) HOLD HARMLESS CALCULATION Prior Year Chapter 70 Aid Minimum Aid ($30/ $ 1 0 4 per pupil) Total Chapter 70 Aid "Hold Harmless Aid" (C70 minus FA)

14,007,091

13,297,264

15,942,931

15,641,731

301,200

515,840

15,942,931 1,935,840

16,458,771 3,161,507

Notes - "Hold Harmless Aid" is the cumulative difference between: Actual Chapter 70 Aid (prior year Chapter 70 PLUS Minimum Aid) and Foundation Aid (the primary objective of Chapter 70) Its intent is that districts will never get less than the prior year's Chapter 70 allotment.

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