FY'26 Budget Document (December 10, 2024)

Wellesley Public Schools: Fiscal Year 2026 Budget

SPECIAL EDUCATION RESERVE / STABILIZATION FUND (Fund 0083) Director/Program Coordinator:

Assistant Superintendent for Finance and Operations

Program Description:

The law enables municipal districts to establish a reserve fund that can be used in future years for unanticipated or unbudgeted costs of special education, out of district tuition or transportation.

Fee Structure:

No fees associated with this program

Fund Restrictions:

Funds may only be distributed or expended from the reserve fund after a majority vote of the School Committee and a majority vote of the Select Board. The balance in the reserve fund cannot exceed two percent of the actual net school spending of the school district.

Fund Balance Evaluation Rating:

D. Fund Balance Outside Guidelines

Stabilization Fund

FY’22 Actual FY’23 Actual FY’24 Actual

FY’25 Proj.

FY’26 Proj. $1,928,241

Beg. Balance

$1,427,061 $1,410,044 $1,687,559 $1,815,741

Revenue

Town Contributions

$0

$170,667 $104,333 $12,271

$0

$0

$0

Municipal Medicaid Receipts

$57,000 ($58,847)

$63,938 $70,128

$75,000 $50,000

$65,000 $50,000

Interest Earned

Expenditures

Other Expenses

$0

$0

$0

$0

$0

Municipal Medicaid Expenses

$15,170

$9,757

$5,884

$12,500

$13,500

Ending Balance $2,029,741 When the fund was created, Wellesley was in the application process for a Medicaid provider authorization number which has since been granted. Since then, Wellesley has sought federal Medicaid reimbursement for eligible services with the revenue being deposited into this fund through a vote of Town Meeting. Changes to the Medicaid reimbursement program over the past three years have resulted in fewer eligible claims for the district. Our billing history has been: $1,410,044 $1,687,559 $1,815,741 $1,928,241

Fiscal Year 2017 Fiscal Year 2018 Fiscal Year 2019

44 30

Fiscal Year 2020 Fiscal Year 2021 Fiscal Year 2022

1 2 3

Fiscal Year 2023 Fiscal Year 2024

2

18

5

State Authorization: Local Authorization: Munis Fund Code:

Section 24 of Chapter 218 of the Acts of 2016 2017 Annual Town Meeting (Article 10)

0083

Munis Organization Code: Maximum Fund Balance:

8398-2203

FY’24 Maximum $2,030,519 (2% of Wellesley’s Actual FY’23 Net School Spending)

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