FY26 ABRSD Budget Book - Town Meeting

ACTON-BOXBOROUGH Regional School District Calculation of Regional Member Assessments

ACTON

BOXBOROUGH

Voted 02/08/25

Previous 3-year K-12 Enrollment

Preliminary

4144 4089 4068

858 878 863

FY23 FY24 FY25

Budget FY2026

82.56% << 87.56% <<

17.44% 12.44%

%'s represent:

3-year average of total K-12 student enrollment by Town 3-year K-12 average with 5% reduction to Boxborough**

EXPENDITURES INSIDE DEBT LIMIT (Prop. 2-1/2): a OPERATING BUDGET (Recurring Non-Capital Expenditures) CAPITAL BUDGET, INCLUDING DEBT SERVICE - Capital Improvement Program (CIP) Plan - Debt Service Capital Improvement Program (CIP) Plan - Current Year Projects

111,244,633) (

(

91,839,369)

(

19,405,264)

Increase over prior year

( ( (

775,000) ( 1,000,000) ( 110,618) (

639,811) 825,562) 96,853)

( ( (

135,189) 174,438) 13,765)

Lower Fields Construction Debt Service **

EXPENDITURES OUTSIDE DEBT LIMIT (Prop. 2-1/2): RJ Grey Junior High Construction Debt Service ** Senior High Construction/Renovation Debt Service ** Douglas/Gates Twin School Construction Debt Service

( ( ( (

- ) ( - ) (

- ) - )

( ( ( (

- ) - )

3,445,288) ( 215,625) (

2,844,300)

600,988) 37,613)

178,012)

Douglas/Gates BAN

5,546,531)

(

b CAPITAL AND DEBT BUDGET

a+b GROSS DISTRICT BUDGET (ABRSD Appropriation)

(

116,791,164) (

96,423,907)

(

20,367,257)

2.11%

Increase over prior year

( (

83,116) (

68,617)

( (

14,499)

ADD - Allocated Debt Service Budgeted by Both Towns (see Credit below) TOTAL ALLOCATED COSTS PER REGIONAL AGREEMENT

116,874,280) (

96,492,524)

20,381,756)

82.56%

17.44%

LESS - STATE AID AND OTHER REVENUES CHAPTER 70 AID REGIONAL SCHOOL TRANSPORTATION AID MCKINNEY-VENTO TRANSPORTATION AID MIGRANT SHELTER REIMBURSEMENT MISCELLANEOUS REVENUES CHARTER SCHOOL AID

( ( (

16,829,871) 2,514,639)

139,515)

523,500)

(

20,007,525)

Total Revenues (

LESS - USE OF DISTRICT RESERVES EXCESS AND DEFICIENCY (E&D)

( (

- ) - ) - )

BAN PREMIUM REVENUE

Total Reserves (

(

20,007,525) (

16,517,457)

(

3,490,068)

TOTAL REVENUES AND RESERVE USE

82.56%

17.44%

FUNDING FROM MEMBER TOWNS (ASSESSMENTS): GROSS REGIONAL APPROPRIATION less REVENUES

( (

96,866,755) (

79,975,067)

(

16,891,688)

(83,116) (

(15,797) vv (

(67,319)

CREDIT - Debt Service Paid Directly by Both Towns (see allocation above)

($

96,783,639) ($

79,959,269)

($

16,824,370)

NET ASSESSMENT AMOUNT DUE FROM BOTH TOWNS

82.62%

17.38%

$1,752,690)

$888,594)

$864,096)

TOTAL INCREASE FROM PRIOR YEAR ASSESSMENT - $ TOTAL INCREASE FROM PRIOR YEAR ASSESSMENT - % ASSESSMENT BREAKDOWN: CAPITAL BUDGET ASSESSMENT COMPONENT - $ CAPITAL BUDGET COMPONENT INCREASE - %

1.84%

1.12%

5.41%

old debt retired!

$5,330,906)

$4,406,526)

$924,380)

-22.64%

-24.16%

-14.45%

$91,452,733)

$75,552,743)

$15,899,990)

OPERATING BUDGET ASSESSMENT COMPONENT - $ OPERATING BUDGET COMPONENT INCREASE - %

3.76%

3.13%

6.86%

05/2025

7

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