Skip to main content
How the SU money flows

Executive Summary

How the SU money flows

The Hartland, Mt. Ascutney, and Weathersfield school districts each have their own taxing authority: voters in each town approve a school budget on Town Meeting Day, and the resulting homestead tax pays for their district's share of the cost. WSESU receives those local district dollars as assessments and pools them with categorical state revenues that the SU is paid directly. The pooled money funds the SU services every district relies on but none could afford to run alone.

Why those services sit at the SU, and what Vermont law requires of it, is a story of its own; see From Four Superintendents to One.

Where the General Fund's $16.68M comes from and where it goes

Ribbon width is proportional to FY28 budgeted dollars. Hover any ribbon or bar for the amount. The numbers table beneath the diagram lists every flow.

How money flows through the WSESU General Fund, FY28 Left: the three member districts' assessments and the state revenues paid directly to the SU. Middle: the WSESU General Fund, $16,676,472. Right: spending by function, led by Special Education. Mt. Ascutney assessment: $4,358,956 (26.14% of revenue). Admin & Operations $1,573,023 + Special Education $2,785,933; approved by Mt. Ascutney voters as a line in their district budget Hartland assessment: $3,174,346 (19.03% of revenue). Admin & Operations $1,145,532 + Special Education $2,028,814; approved by Hartland voters as a line in their district budget Weathersfield assessment: $2,823,268 (16.93% of revenue). Admin & Operations $1,018,838 + Special Education $1,804,430; approved by Weathersfield voters as a line in their district budget Act 173 Census Block Grant: $2,985,612 (17.90% of revenue). Vermont's main special-education funding since Act 173 took effect; paid to the SU and never appears in a district budget. UCOA revenue account 43220: Act 173 Census Block Grant SPED reimbursement (extraordinary): $2,800,000 (16.79% of revenue). State reimbursement for individual high-cost special-education students. UCOA revenue account 43203: Special Ed. Reimbursements - Extraordinary State transportation aid: $417,662 (2.50% of revenue). State reimbursement for pupil transportation. UCOA revenue account 43150: State Aid for Transportation Other state & local revenue: $116,628 (0.70% of revenue). Technical-ed transportation aid $68,628; Investment interest $20,000; Services to Other Local Governmental Units $16,000; Services to non-Vermont districts $12,000 Special Education: $9,857,982 (59.11% of spending). UCOA function family 1200: Special Education Transportation: $1,727,886 (10.36% of spending). UCOA function family 2710: Transportation: Vehicle Operation Psychological services: $939,549 (5.63% of spending). UCOA function family 2140: Psychological Services Technology for instruction: $939,117 (5.63% of spending). UCOA function family 2230: Technology for Instruction Fiscal services (business office): $616,084 (3.69% of spending). UCOA function family 2510: Fiscal Services Improvement of instruction: $548,675 (3.29% of spending). UCOA function family 2210: Improvement of Instruction School administration support: $447,322 (2.68% of spending). UCOA function family 2490: Other Support Services - School Administration Executive administration: $378,534 (2.27% of spending). UCOA function family 2320: Executive Administration Speech & audiology services: $306,038 (1.84% of spending). UCOA function family 2150: Speech Pathology and Audiology Services Other functions: $915,285 (5.49% of spending). Other instructional-staff support $189,388; Personnel services (HR) $156,430; Operation of buildings $155,300; Occupational therapy $150,870; Board of Education $104,669; Other student support $45,828; Physical therapy $45,300; Printing & publishing $42,000; Vision services $15,000; Vocational education $10,000; Direct Instruction $500 Mt. Ascutney assessment: $4,358,956 (26.14% of revenue). Admin & Operations $1,573,023 + Special Education $2,785,933; approved by Mt. Ascutney voters as a line in their district budget Hartland assessment: $3,174,346 (19.03% of revenue). Admin & Operations $1,145,532 + Special Education $2,028,814; approved by Hartland voters as a line in their district budget Weathersfield assessment: $2,823,268 (16.93% of revenue). Admin & Operations $1,018,838 + Special Education $1,804,430; approved by Weathersfield voters as a line in their district budget Act 173 Census Block Grant: $2,985,612 (17.90% of revenue). Vermont's main special-education funding since Act 173 took effect; paid to the SU and never appears in a district budget. UCOA revenue account 43220: Act 173 Census Block Grant SPED reimbursement (extraordinary): $2,800,000 (16.79% of revenue). State reimbursement for individual high-cost special-education students. UCOA revenue account 43203: Special Ed. Reimbursements - Extraordinary State transportation aid: $417,662 (2.50% of revenue). State reimbursement for pupil transportation. UCOA revenue account 43150: State Aid for Transportation Other state & local revenue: $116,628 (0.70% of revenue). Technical-ed transportation aid $68,628; Investment interest $20,000; Services to Other Local Governmental Units $16,000; Services to non-Vermont districts $12,000 Special Education: $9,857,982 (59.11% of spending). UCOA function family 1200: Special Education Transportation: $1,727,886 (10.36% of spending). UCOA function family 2710: Transportation: Vehicle Operation Psychological services: $939,549 (5.63% of spending). UCOA function family 2140: Psychological Services Technology for instruction: $939,117 (5.63% of spending). UCOA function family 2230: Technology for Instruction Fiscal services (business office): $616,084 (3.69% of spending). UCOA function family 2510: Fiscal Services Improvement of instruction: $548,675 (3.29% of spending). UCOA function family 2210: Improvement of Instruction School administration support: $447,322 (2.68% of spending). UCOA function family 2490: Other Support Services - School Administration Executive administration: $378,534 (2.27% of spending). UCOA function family 2320: Executive Administration Speech & audiology services: $306,038 (1.84% of spending). UCOA function family 2150: Speech Pathology and Audiology Services Other functions: $915,285 (5.49% of spending). Other instructional-staff support $189,388; Personnel services (HR) $156,430; Operation of buildings $155,300; Occupational therapy $150,870; Board of Education $104,669; Other student support $45,828; Physical therapy $45,300; Printing & publishing $42,000; Vision services $15,000; Vocational education $10,000; Direct Instruction $500 WSESU General Fund: $16,676,472 (FY28 budget) LOCAL DISTRICT ASSESSMENTSSTATE REVENUE (DIRECT TO THE SU) Mt. Ascutney assessment $4.36M · 26.14% Hartland assessment $3.17M · 19.03% Weathersfield assessment $2.82M · 16.93% Act 173 Census Block Grant $2.99M · 17.90% SPED reimbursement (extraordinary) $2.8M · 16.79% State transportation aid $418K · 2.50% Other state & local revenue $117K · 0.70% Special Education $9.86M · 59.11% Transportation $1.73M · 10.36% Psychological services $940K · 5.63% Technology for instruction $939K · 5.63% Fiscal services (business office) $616K · 3.69% Improvement of instruction $549K · 3.29% School administration support $447K · 2.68% Executive administration $379K · 2.27% Speech & audiology services $306K · 1.84% Other functions $915K · 5.49% WSESU General Fund · $16.68M FY28 budget
Each district's assessment is one line inside the budget its own voters approve on Town Meeting Day; together the three assessments are $10.36M of the General Fund's $16.68M. State revenues on the left (the Act 173 block grant, special-education reimbursement, transportation aid) are paid directly to the SU and never appear in a district budget.
Show the numbers behind this diagram

Download this table (CSV)

FromToAmountShare
Mt. Ascutney assessmentWSESU General Fund$4,358,95626.14%
Hartland assessmentWSESU General Fund$3,174,34619.03%
Weathersfield assessmentWSESU General Fund$2,823,26816.93%
Act 173 Census Block GrantWSESU General Fund$2,985,61217.90%
SPED reimbursement (extraordinary)WSESU General Fund$2,800,00016.79%
State transportation aidWSESU General Fund$417,6622.50%
Other state & local revenue
Other state & local revenue show the 4 lines
LineAmountShare of WSESU General Fund
Technical-ed transportation aid$68,6280.41%
Investment interest$20,0000.12%
Services to Other Local Governmental Units$16,0000.10%
Services to non-Vermont districts$12,0000.07%
WSESU General Fund$116,6280.70%
Total into WSESU General Fund$16,676,472
WSESU General FundSpecial Education$9,857,98259.11%
WSESU General FundTransportation$1,727,88610.36%
WSESU General FundPsychological services$939,5495.63%
WSESU General FundTechnology for instruction$939,1175.63%
WSESU General FundFiscal services (business office)$616,0843.69%
WSESU General FundImprovement of instruction$548,6753.29%
WSESU General FundSchool administration support$447,3222.68%
WSESU General FundExecutive administration$378,5342.27%
WSESU General FundSpeech & audiology services$306,0381.84%
WSESU General FundOther functions
Other functions show the 11 lines
LineAmountShare of WSESU General Fund
Other instructional-staff support$189,3881.14%
Personnel services (HR)$156,4300.94%
Operation of buildings$155,3000.93%
Occupational therapy$150,8700.90%
Board of Education$104,6690.63%
Other student support$45,8280.27%
Physical therapy$45,3000.27%
Printing & publishing$42,0000.25%
Vision services$15,0000.09%
Vocational education$10,0000.06%
Direct Instruction$5000.00%
$915,2855.49%
Total out of WSESU General Fund$16,676,472

Who pays for Special Education?

Special Education is $12.4M of the FY28 General Fund. State revenue covers $5.79M of it (about 47%); the remaining $6.62M is assessed to the three districts in proportion to their students.

How Special Education is paid for, FY28 Left: two state special-education revenues totalling $5,785,612 and the three districts' special-education assessments totalling $6,619,177. Middle: Special Education spending, $12,404,789. Right: what the money buys: salaries, benefits, tuition and placements, services. Act 173 Census Block Grant: $2,985,612 (24.07% of revenue). Vermont's main special-education funding since Act 173 took effect; paid to the SU and never appears in a district budget. SPED reimbursement (extraordinary): $2,800,000 (22.57% of revenue). State reimbursement for individual high-cost special-education students. Mt. Ascutney SPED assessment: $2,785,933 (22.46% of revenue) Hartland SPED assessment: $2,028,814 (16.36% of revenue) Weathersfield SPED assessment: $1,804,430 (14.55% of revenue) Salaries: $5,641,031 (45.47% of spending). UCOA object family 100: Personal Services - Salaries Tuition, placements & contracts: $3,109,071 (25.06% of spending). UCOA object family 500: Other Purchased Services Employee benefits: $2,705,611 (21.81% of spending). UCOA object family 200: Personal Services - Employee Benefits Professional & technical services: $895,576 (7.22% of spending). UCOA object family 300: Purchased Professional and Technical Services Other: $53,500 (0.43% of spending). Purchased property services $26,400; Supplies $22,600; Debt service & miscellaneous $3,000; Property & equipment $1,500 Act 173 Census Block Grant: $2,985,612 (24.07% of revenue). Vermont's main special-education funding since Act 173 took effect; paid to the SU and never appears in a district budget. SPED reimbursement (extraordinary): $2,800,000 (22.57% of revenue). State reimbursement for individual high-cost special-education students. Mt. Ascutney SPED assessment: $2,785,933 (22.46% of revenue) Hartland SPED assessment: $2,028,814 (16.36% of revenue) Weathersfield SPED assessment: $1,804,430 (14.55% of revenue) Salaries: $5,641,031 (45.47% of spending). UCOA object family 100: Personal Services - Salaries Tuition, placements & contracts: $3,109,071 (25.06% of spending). UCOA object family 500: Other Purchased Services Employee benefits: $2,705,611 (21.81% of spending). UCOA object family 200: Personal Services - Employee Benefits Professional & technical services: $895,576 (7.22% of spending). UCOA object family 300: Purchased Professional and Technical Services Other: $53,500 (0.43% of spending). Purchased property services $26,400; Supplies $22,600; Debt service & miscellaneous $3,000; Property & equipment $1,500 Special Education spending: $12,404,789 (FY28 budget) STATE SPED REVENUE (DIRECT TO SU)DISTRICT ASSESSMENTS: THE GAP Act 173 Census Block Grant $2.99M · 24.07% SPED reimbursement (extraordinary) $2.8M · 22.57% Mt. Ascutney SPED assessment $2.79M · 22.46% Hartland SPED assessment $2.03M · 16.36% Weathersfield SPED assessment $1.8M · 14.55% Salaries $5.64M · 45.47% Tuition, placements & contracts $3.11M · 25.06% Employee benefits $2.71M · 21.81% Professional & technical services $896K · 7.22% Other $54K · 0.43% Special Education spending · $12.4M FY28 budget
The gap is the line that grows fastest in most years: actual special-education costs rise with case complexity, while state revenue is formula-driven and slower to keep pace. Each district pays only its share of the gap, set by its weighted enrollment.
Show the numbers behind this diagram

Download this table (CSV)

FromToAmountShare
Act 173 Census Block GrantSpecial Education spending$2,985,61224.07%
SPED reimbursement (extraordinary)Special Education spending$2,800,00022.57%
Mt. Ascutney SPED assessmentSpecial Education spending$2,785,93322.46%
Hartland SPED assessmentSpecial Education spending$2,028,81416.36%
Weathersfield SPED assessmentSpecial Education spending$1,804,43014.55%
Total into Special Education spending$12,404,789
Special Education spendingSalaries$5,641,03145.47%
Special Education spendingTuition, placements & contracts$3,109,07125.06%
Special Education spendingEmployee benefits$2,705,61121.81%
Special Education spendingProfessional & technical services$895,5767.22%
Special Education spendingOther
Other show the 4 lines
LineAmountShare of Special Education spending
Purchased property services$26,4000.21%
Supplies$22,6000.18%
Debt service & miscellaneous$3,0000.02%
Property & equipment$1,5000.01%
$53,5000.43%
Total out of Special Education spending$12,404,789

Pairs with: From Four Superintendents to One · How Vermont funds schools · WSESU General Fund · Glossary: On-Behalf Revenue · Glossary: Act 173 (SPED) · Glossary: Act 153 (SU services)