ENROLLMENT

GROWING NEEDS

STRATEGIC OBJECTIVES

• Achieving academic excellence for all students

• Creating thriving social and emotional learning experiences (SEL) for all students

• Strengthening partnerships with parents and the larger community

A majority of the district’s revenues comes from the local community through local property taxes while the difference comes from the state of Massachusetts in the form of Chapter 70 funding.

The Massachusetts DESE Chart of Accounts - Criteria for Financial Reporting provides a comprehensive, standardized method for organizing and reporting school district finances. Its goal is to improve financial management, ensure compliance, enhance transparency, and support sound decision-making in the management of educational resources.

Below is a breakout of where Acushnet Public Schools spends their budget in accordance with DESE's criteria:

Enrollment
We assign staff based on student enrollment. Our staffing guidelines are based on student-to-teacher ratios for each classroom. These standards are used to determine the initial staffing allocations according to projected enrollment numbers. Enrollment and school needs are regularly monitored, and additional support is provided when resources allow.

Need
We also adjust allocations based on the specific needs of the students each school serves. For example, when there are a higher number of special education students we allocate more resources. Similarly, when there is an increased population of English language learners we allocate resources to support English language development services. Additionally, our schools included students from low-income families and accordingly we work to provide these students with extra staffing, support, and interventions to better address the needs of those students and their families.

Level Service
Acushnet Public Schools always prioritizes allocating resources to maintain the same level of services as previous years to ensure consistency in educational quality and support for all students. This approach helps to uphold equity, providing students with stable access to the same programs and services, regardless of enrollment fluctuations. By maintaining consistent levels of service, the district can also fulfill commitments to staff, families, and external partners, while avoiding disruptions in critical services like special education or English language learners. Additionally, keeping resources stable allows the district to meet long-term educational goals without compromising student outcomes or the community's expectations.

Phase 1
In the fall and winter, the Superintendent and Leadership Team begin preparing a proposed budget for the upcoming fiscal year. They gather input from various stakeholders, which is then used to shape the budget. Once this process is complete, the Superintendent presents the proposed budget to the School Committee's Budget Subcommittee for review.

Phase 2
The Budget Subcommittee reviews and discusses the proposed budget during the winter, approving it as the Superintendent's Recommended Budget. This version is then presented at a School Committee meeting, often alongside a Public Hearing to gather community feedback. After considering the input and making any necessary revisions, the budget is presented again to the School Committee. It is also presented at a Joint Meeting with the Select Board, Finance Committee, and School Committee. Following this meeting, any final adjustments are made, and the budget is submitted to the School Committee for final approval.

Phase 3
Once the budget is approved by the School Committee, it is sent to the Town to be included as an Article in the Annual Town Meeting. The Town’s operating budget, which includes the school budget, is presented as a whole and is typically supported by the Select Board. It requires a simple majority vote from the town members to pass and is then adopted for the upcoming fiscal year.

• November - March: Budget plan prepared and developed

• December - January: The Superintendent and Business Manager review internal budget requests

• January: State Governor’s Budget released

• February - March: Budget Subcommittee approves Supt. Rec. Budget

• March - April: The Superintendent and Business Manager Present the Superintendent's Recommended Budget to School Committee

• April - May: School Committee reviews and adopts Fiscal Year 2026 Budget, holds Public Hearing, etc.

• April: State House Budget released

• May: State Senate Budget released

• May - June: Annual Town Meeting votes on Fiscal Year 2026 Operating Budget

• June - State Governor’s, House and Senate budgets reconciled and finalized

What is Chapter 70 Funding?
Chapter 70 funding is the primary mechanism by which the State of Massachusetts provides state aid to local school districts to support K-12 education. The purpose of Chapter 70 is to ensure that all school districts, regardless of local wealth, have sufficient funding to provide an equitable education to their students. Chapter 70 funding is based on a formula that takes into account several factors, including: Student Enrollment, Local Wealth and Foundation Budget. The funding formula specifies how much the state will contribute (state aid) and how much the local community is expected to contribute through local property taxes.

How much Chapter 70 Funding does Acushnet receive?
Acushnet received $7,292,322 of Chapter 70 funding in fiscal year 2025. A $121,992 increase when compared to fiscal year 2024.

Acushnet is currently considered a "Hold Harmless" district that receives minimal Chapter 70 Aid year to year. The Chapter 70 "hold harmless" provision ensures that no district’s funding under the Chapter 70 formula will decrease from one year to the next. This comes in the form of a determined per pupil rate for the district where we will receive a set dollar amount for each of the number of students enrolled in our district. In fiscal year 2025 this amount was $104 per pupil ($104 x 1,173 students = $121,992). The per pupil rate has not yet been determined for fiscal year 2026.

What is Foundation Budget and how is it different from the Operational/Appropriation?
The Foundation Budget is calculated by the Department of Elementary and Secondary Education (DESE) to determine the amount of funding needed to provide an adequate education for each district. This budget is based on factors such as student enrollment, grade level, vocational programs, and the community’s socioeconomic profile, including specific needs like special education and English language learners (ELL).

For Fiscal Year 2025, Acushnet's Foundation Budget is $15,622,822. The Foundation Budget does not factor in costs for indirect expenses and transportation which are included in the overall operational budget.

What is Net School Spending (NSS)?
NSS refers to the total amount of money that a Massachusetts school district is required to spend on public education, in accordance with state law. It is a key measure used to ensure that districts meet the minimum funding levels necessary to support education and comply with the state's financial requirements for schools.

For Fiscal Year 2025, Acushnet's required NSS is $16,145,186.

Stay tuned for key dates that include School Committee Meeting dates, Joint Meeting dates and Public Hearing dates...