FY'26 Budget Document (December 10, 2024)

Wellesley Public Schools: Fiscal Year 2026 Budget

2324: Substitutes: Long Term 2325: Substitute Teachers

2410: Textbooks / Related Software 2720: Testing and Assessment 2415: Other Instructional Materials 2800: Psychological Services

• 3000: Other School Activities 3100: Attendance and Parent 3300: Transportation Svcs. • 4000: Operation and Maintenance 4110: Custodial Services 3200: Medical/Health Svc.

3400: Food Services

3520: Other Student Activities

3510: Athletics

3600: School Security

4220: Maintenance of Buildings 4225: Building Security Services

4300: Extraordinary Maintenance

4120: Heating of Buildings

4400: Networking and Telecommunications

4130: Utility Services

4230: Maintenance of Equipment

4450: Technology Maintenance

4210: Maintenance of Grounds

• 5000: Fixed Charges

5100/5200: Employee Benefits

5300/5400/5500: Rental Lease, Interest & Other Fixed Charges

• 6000: Community Service 6200: Civic Activities

6800: Health Non-Public Schools

6900: Transportation Non-Public

6300: Recreation • 7000: Acquisition, Improvement and Replacement of Fixed Assets 7100/7200: Purchase of Land/Bldg. 7350: Capital Technology 7300/7400: Equipment • 8000: Debt Retirement and Service 8100: Debt Retirement/Sch. Const. 8200: Debt Service/Sch. Constr.

7500/7600: Motor Vehicles

8400/8600: Debt Service/Educ. & Other

• 9000: Programs with Other School Districts (Out-of-District Tuition) 9100: Tuition to Mass. Schools 9125: Tuition to Horace Mann

9300: Tuition to Non-Public Schools 9400: Tuition to Collaborative

9110: School Choice Tuition

9200: Tuition to Out of State Sch.

9120: Tuition to Comm. Charter Most functions are subdivided into the following categories: Professional Salaries (01) Other Salaries (03)

Supplies and Materials (05)

Clerical Salaries (02) Regular Education

Contracted Services (04)

Other Expenses (06)

Special Education

Unclassified

The MA DESE classification code represents the main code. There are times that a single local object code is reported across multiple MA DESE codes. When this occurs, the district provides a crosswalk to the auditors. Fund Balance Restrictions The Massachusetts Department of Revenue, Division of Local Services (DLS), in collaboration with the Massachusetts Department of Elementary and Secondary Education (MA DESE) issues guidance to school districts on revolving fund accounts. Revolving funds allow a district to carry fund balances from one fiscal year to the next for certain programs. The only restrictions on funds carried by

Wellesley are as follows:

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