14 | ACTON-BOXBOROUGH REGIONAL SCHOOL DISTRICT | ANNUAL REPORT 2025–2026
District Finances at a Glance
FY26 Financial Highlights • Chapter 70 (Minimum) Education Aid is $150 per pupil increase, matching our budgeted amount. • Regional Transportation final numbers came in $200,453 over anticipated. • Interest rates on invested funds remained higher than expected and our investment income is projected to exceed over $900K for FY26. • Charter School reimbursement final numbers were $19,960 over anticipated. • Details of yearend budget-to-actual results will be presented in the preliminary FY26 financial report to the School Committee (August 2026). FY27 Budget • Both towns have voted for approval of the District’s FY27 operating and capital budget ($122.6M), an increase of 4.75% over FY26. • The District is using a one-time use of Excess & Deficiency (E&D) for moving costs associated with closing the Conant School. • Boxborough’s FY27 assessment increase (5.57%) is greater than Acton’s (3.75%), due to Boxborough’s relative proportion of K-12 enrollment.
8% 7% 6% 5% 4% 3% 2% 1% 0% Annual Operating Budget Growth (%) FY25, note operational override in Acton
As the chart below shows, the FY27 budget is voted with a 4.75% overall increase. The Operating Budget represents the appropriated budget for all years except FY21, where the incremental impact of the first year of new twin schools’ debt service has been excluded.
7.7%
3.5% 2.5% 2.7% 2.9% 3.2% 3.2% 7.7% 2.3%
4.8%
AVG. FY20 FY21* FY22 FY23 FY24 FY25
FY26 FY27
■ Average Budget Increase (3.5%)
■ Amount Below 3.0% Increase
■ Operating Budget Increase
Budget/Assessment Trends
16%
Due to its significantly greater relative enrollment, Acton’s assessments track closely with the District’s annual budget increases. Prior to FY22, Boxborough benefitted from the “cost shift” during the first seven years of full regionalization. Since FY22, and projected to continue for years beyond FY27, Boxborough’s assess- ment % increase exceeds the annual operating budget. Assessments are calculated based on the most recent three-year average of total enrollment for both towns.
14%
12%
Boxborough Assessment Increase
10%
Annual Budget (Appropriation) Increase
Acton Assessment Increase
8%
6%
4%
2%
0%
AVG.
FY22
FY23
FY24
FY25
FY26
FY27
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