Duxbury School Committee Approves $250,000 Paid from Special Education Reserve Fund
Move addresses transportation costs overage, ensures compliance with fund limits
DUXBURY - February 5 - The Duxbury School Committee has approved an expense transfer of $250,000 from the operating budget to the special education reserve fund. The decision, made during a recent meeting, aims to address an overage in special education transportation costs and ensure compliance with the maximum allowable balance in the reserve fund.
Lisa Freeley, the district's Director of Business & Finance, presented the proposal to the committee, explaining the need for the transfer.
"Based on our FY23 net school spending, FY24's budget, and our SPED reserve balance, we are over the reserve maximum by just over $191,000," Freeley said. "I am proposing that we transfer $250,000 of special education transportation expenses from the operating budget into the special education reserve fund."
The transfer will reduce the overage in the operating budget while ensuring compliance with the maximum amount allowed in the reserve fund, which is capped at 2% of net school spending.
Freeley noted that the special education reserve fund is held in a high-yield savings account, which continues to accrue interest. The additional $59,000 above the current overage is intended to account for this growth.
The committee voted unanimously to approve the transfer, which will now be presented to the Select Board for final approval.
During the same meeting, Freeley provided a comprehensive update on the district's financial status as of December 31, 2024, marking the completion of the second quarter of fiscal year 2025.
The district's approved operating budget for FY25 is $43.25 million. As of December 31, 38.39% of the total budget had been spent or encumbered, which Freeley reported is in line with the previous year's spending at this time.
"We are on track to stay within the FY25 budget," Freeley said. "However, we continue to watch for potential changes, especially in areas like special education, which can be more unpredictable due to student needs and out-of-district placements."
The budget breakdown shows that 79.02% is allocated to curriculum and instruction, 6.36% to operations and maintenance, 8.87% to other school services, 1.7% to tuition programs, and 4.04% to administration.
Freeley highlighted that the district has spent $13.75 million on salaries, representing 38.17% of the salary budget for the year. She projects that 96.29% of the salary budget is already committed.
The district expects around $1.43 million in revenue offsets from sources such as kindergarten tuition, co-curricular fees, and athletics. These offsets help cover some of the salary costs.
In terms of goods and services, the district has spent $2.83 million, about 39.23% of the budget for this category. An additional $4.83 million is encumbered for future payments.
Freeley noted that the facilities budget is particularly tight this year due to increased costs, deferred maintenance, and changes in management style.
The district has received $1.01 million in new federal and state grants this year, including $1.11 million in circuit breaker reimbursements. Additionally, $16,333 in donations have been received to support various programs.
Other key points from the meeting include:
- The school committee reviewed a draft calendar for the 2025-2026 school year, which includes changes to professional development days and vacation schedules.
- A discussion on policy updates and the process for reviewing and implementing new policies from the Massachusetts Association of School Committees.
- An update on the district's literacy pilot program, which has selected the CKLA (Core Knowledge Language Arts) curriculum for implementation.