Wellesley Public Schools: Fiscal Year 2026 Budget
The example below demonstrates how the formula is applied:
Private School Placement
$100,000
FY’25 Threshold Amount
($52,419)
Claim Amount (Cost – Threshold)
$47,581
Maximum Wellesley Reimbursement (Claim * 75%)
$35,686
Out of district placement costs are determined by the Commonwealth of Massachusetts, Operational Services Division, and Special Education Pricing unit. In-district reimbursement eligible costs are based on statewide average costs, not the actual cost of Wellesley’s service delivery. Out-of-District tuition costs vary considerably as the year progresses based on changes to a student’s Individual Education Program (IEP). Circuit Breaker funds may be carried forward one year. When funds received in one fiscal year are not fully expended for out of district costs in that same year, the district must use the carryforward funds for out of district costs in the succeeding year. Both the Massachusetts Department of Elementary and Secondary Education and the Department of Revenue’s Division of Local Services support building a circuit breaker balance as “good management practice”: Since DESE regulations allow communities and school districts to carry forward up to one year's worth of state reimbursement, DLS [Division of Local Services] advises communities build balances in their Special Education (SPED) circuit breaker accounts in years when actual costs compare favorably with the budget so that in years when SPED costs increase unexpectedly or the circuit breaker reimbursement drops, there will be some circuit breaker revenue to cover any unforeseen costs. Building a circuit breaker balance is a good management practice as it eliminates some of the risk associated with these unpredictable SPED costs. 3
Munis Fund Code:
0029
Munis Organization Code:
2903-9337: Revenue 2936-9337: Expense
3 http://www.doe.mass.edu/finance/circuitbreaker/finance.html
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