Skip to main content
WSESU Early Childhood Program

WSESU Early Childhood Program

Early Childhood Education (2025), FY28

  • FY28 budget

    $782,570

    Proposed spending, July 1, 2027 to June 30, 2028

  • Change from FY27

    −$119,743

    −13.27% over the FY27 budget of $902,313

  • Fund balance

    $5,365

    June 30, 2026, Pre‑Audit

  • Fund balance, share of spending

    0.39%

    Of FY26 spending, Pre‑Audit

Sources: FY28 Budgets sheet, WSESU-ECP tab (FY27 and FY28 budgets, FY26 spending); ERP year-end balance sheet, June 30, 2026, before the audit.

# Where each $100 goes

Of every $100 in the FY28 budget, $69.99 goes to direct instruction.

Where it goesOf each $100FY28 budget
Direct Instruction $69.99 $547,693
Special Education $30.01 $234,877
Total$100.00$782,570

Of every $100 in the FY28 budget, $51.39 goes to other purchased services.

Where it goesOf each $100FY28 budget
Personal Services - Salaries $34.82 $272,451
Personal Services - Employee Benefits $12.45 $97,419
Purchased Professional and Technical Services $0.87 $6,800
Other Purchased Services $51.39 $402,200
Supplies $0.47 $3,700
Total$100.00$782,570

Where the money comes from →

The Early Childhood Program fund covers WSESU's Pre-K offerings and Act 166 publicly-funded tuition reimbursements to community Pre-K providers.

# Summary

Two revenue lines pay for the program: the assessment to the three districts for PreK, and the State’s Early Childhood Special Education grant, which is roughly level from year to year.

Spending and ending fund balance, FY22 to FY28

Early Childhood Education spending and ending fund balance, FY22 to FY28 Line chart of Early Childhood Education spending by fiscal year, FY22 to FY28, with the actual ending fund balance; solid lines are actuals through FY26, dashed lines are budgets. Spending, actual from FY22 $624,301 to FY26 $1,380,881; Spending, budget from FY22 $771,496 to FY28 $782,570; Ending fund balance from FY22 $97,223 to FY26 $5,365. $0 $500K $1M $1.5M FY22 FY23 FY24 FY25 FY26 FY27 FY28 Spending, FY22 actual: $624,301 Spending, FY23 actual: $738,606 Spending, FY24 actual: $658,151 Spending, FY25 actual: $687,189 Spending, FY26 actual: $1,380,881 Spending, FY22 budget: $771,496 Spending, FY23 budget: $783,986 Spending, FY24 budget: $989,707 Spending, FY25 budget: $795,668 Spending, FY26 budget: $903,807 Spending, FY27 budget: $902,313 Spending, FY28 budget: $782,570 $97.2K$97.5K$349K$480.9K$5.4K Ending fund balance, FY22 actual: $97,223 Ending fund balance, FY23 actual: $97,542 Ending fund balance, FY24 actual: $349,017 Ending fund balance, FY25 actual: $480,890 Ending fund balance, FY26 actual: $5,365 Spending, actual Spending, budget Ending fund balance Early Childhood Education spending and ending fund balance, FY22 to FY28 Line chart of Early Childhood Education spending by fiscal year, FY22 to FY28, with the actual ending fund balance; solid lines are actuals through FY26, dashed lines are budgets. Spending, actual from FY22 $624,301 to FY26 $1,380,881; Spending, budget from FY22 $771,496 to FY28 $782,570; Ending fund balance from FY22 $97,223 to FY26 $5,365. $0 $500K $1M $1.5M FY22 FY23 FY24 FY25 FY26 FY27 FY28 Spending, FY22 actual: $624,301 Spending, FY23 actual: $738,606 Spending, FY24 actual: $658,151 Spending, FY25 actual: $687,189 Spending, FY26 actual: $1,380,881 Spending, FY22 budget: $771,496 Spending, FY23 budget: $783,986 Spending, FY24 budget: $989,707 Spending, FY25 budget: $795,668 Spending, FY26 budget: $903,807 Spending, FY27 budget: $902,313 Spending, FY28 budget: $782,570 $97.2K$349K$5.4K Ending fund balance, FY22 actual: $97,223 Ending fund balance, FY23 actual: $97,542 Ending fund balance, FY24 actual: $349,017 Ending fund balance, FY25 actual: $480,890 Ending fund balance, FY26 actual: $5,365 Spending, actual Spending, budget Ending fund balance

Solid lines are actuals, through FY26; dashed lines are budgets. The fund balance line is each year's actual ending balance. Revenue is in the Comprehensive Fund Summary below.

Download this table (CSV)

# Comprehensive Fund Summary

The fund built up a balance from FY22 through FY25 because revenue ran ahead of spending. In FY26 that balance was transferred out of the fund in one transaction (the Other Items line) into the General Fund, leaving a small carryforward. Set the transfer aside and FY26 operating spending came in under budget, largely because the Act 166 partner tuition and an Early Childhood Special Education classroom position spent less than planned.

Comprehensive Fund Summary

Download this table (CSV)

Category FY26 Budget FY26 Actual FY27 Budget FY28 Budget FY27→FY28 $FY27→FY28 %
Beginning Fund Balance $480,890$480,890$5,365$5,365 ––
Revenues
Revenues from Local Sources $765,207$765,207$763,713$642,570 −$121,143−15.86%
Revenues from State Sources $138,600$140,149$138,600$140,000 +$1,400+1.01%
Total Revenues $903,807$905,356$902,313$782,570 −$119,743−13.27%
Expenditures
Personal Services - Salaries $322,417$239,701$355,842$272,451 −$83,391−23.43%
Personal Services - Employee Benefits $147,890$83,842$187,971$97,419 −$90,552−48.17%
Purchased Prof. & Tech. Services $3,300$3,335$3,300$6,800 +$3,500+106.06%
Other Purchased Services $427,200$351,209$352,200$402,200 +$50,000+14.20%
Supplies $3,000$3,631$3,000$3,700 +$700+23.33%
Debt Service and Miscellaneous –$1,162–– ––
Other Items –$698,001–– ––
Total Expenditures $903,807$1,380,881$902,313$782,570 −$119,743−13.27%
Total Revenues Less Expenditures –-$475,525–– ––
Ending Fund Balance $480,890$5,365$5,365$5,365 ––

# Revenues by Account

Two accounts: the SU assessment to the three districts for the PreK program, and the State’s ECSE/EEE grant. The FY28 change is entirely the assessment; the grant is level.

FY27 → FY28: −$120K (−13.27%) · $902K → $783K

SU Assess. - Regular: $642,570 (82.11%) Special Ed. - Early Childhood Special Ed. (ECSE): $140,000 (17.89%) SU Assess. - Regular: 82.11% Special Ed. - Early Childhood Special Ed. (ECSE): 17.89% Revenues by Account: Early Childhood Education FY28 Budget donut
Revenues by Account: Early Childhood Education FY28 Budget donut. Click any slice for detail.
SU Assess. - Regular: $642,570 (82.11%)
Special Ed. - Early Childhood Special Ed. (ECSE): $140,000 (17.89%)

Colors follow the category, not the size, so a source or program keeps its color on every fund page.

Detail: 2 revenue groups, total $782,570 for FY28 Budget

Download this table (CSV)

Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
41931 SU Assess. - Regular $765,207$765,207$763,713$642,570 −$121,143 −15.86%
43204 Special Ed. - Early Childhood Special Ed. (ECSE) $138,600$140,149$138,600$140,000 +$1,400 +1.01%
Total Revenues $903,807$905,356$902,313$782,570 −$119,743 −13.27%

# Revenues by Program

Regular Education is the PreK program, paid for by the district assessment. Special Education is the State’s Early Childhood Special Education grant.

FY27 → FY28: −$120K (−13.27%) · $902K → $783K

Regular Education: $642,570 (82.11%) Special Education: $140,000 (17.89%) Regular Education: 82.11% Special Education: 17.89% Revenues by Program: Early Childhood Education FY28 Budget donut
Revenues by Program: Early Childhood Education FY28 Budget donut. Click any slice for detail.
Regular Education: $642,570 (82.11%)
Special Education: $140,000 (17.89%)

Colors follow the category, not the size, so a source or program keeps its color on every fund page.

Detail: 2 revenue groups, total $782,570 for FY28 Budget

Download this table (CSV)

Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
11 Regular Education $765,207$765,207$763,713$642,570 −$121,143 −15.86%
21 Special Education $138,600$140,149$138,600$140,000 +$1,400 +1.01%
Total Revenues $903,807$905,356$902,313$782,570 −$119,743 −13.27%

# Expenditures by Object

Other Purchased Services is the Act 166 tuition WSESU pays to prequalified community PreK providers: the largest line in the fund, level with FY27. Salaries and benefits are the PreK and Early Childhood Special Education staff, and that is where the FY28 reduction sits.

FY27 → FY28: −$120K (−13.27%) · $902K → $783K

  1. Other Purchased Services
    $402,200 51.39% +$50K (+14.20%)
  2. Personal Services - Salaries
    $272,451 34.81% −$83K (−23.43%)
  3. Personal Services - Employee Benefits
    $97,419 12.45% −$91K (−48.17%)
  4. Purchased Professional and Technical Services
    $6,800 0.87% +$4K (+106.06%)
  5. Supplies
    $3,700 0.47% +$700 (+23.33%)
  1. Personal Services - Employee Benefits
    $97,419 12.45% −$91K (−48.17%)
  2. Personal Services - Salaries
    $272,451 34.81% −$83K (−23.43%)
  3. Other Purchased Services
    $402,200 51.39% +$50K (+14.20%)
  4. Purchased Professional and Technical Services
    $6,800 0.87% +$4K (+106.06%)
  5. Supplies
    $3,700 0.47% +$700 (+23.33%)
Detail: 7 expense groups, total $782,570 for FY28 Budget

Download this table (CSV)

Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
100 Personal Services - Salaries $322,417$239,701$355,842$272,451 −$83,391 −23.43%
200 Personal Services - Employee Benefits $147,890$83,842$187,971$97,419 −$90,552 −48.17%
300 Purchased Professional and Technical Services $3,300$3,335$3,300$6,800 +$3,500 +106.06%
500 Other Purchased Services $427,200$351,209$352,200$402,200 +$50,000 +14.20%
600 Supplies $3,000$3,631$3,000$3,700 +$700 +23.33%
800 Debt Service and Miscellaneous $0$1,162$0$0 – –
900 Other Items $0$698,001$0$0 – –
Total Expenditures $903,807$1,380,881$902,313$782,570 −$119,743 −13.27%

# Expenditures by Function

Direct Instruction is the PreK classroom and the partner-provider tuition. Special Education is the Early Childhood Special Education staff.

FY27 → FY28: −$120K (−13.27%) · $902K → $783K

Direct Instruction: $547,693 (69.99%) Special Education: $234,877 (30.01%) Direct Instruction: 69.99% Special Education: 30.01% Expenditures by Function: Early Childhood Education FY28 Budget donut
Expenditures by Function: Early Childhood Education FY28 Budget donut. Click any slice for detail.
Direct Instruction: $547,693 (69.99%)
Special Education: $234,877 (30.01%)

Colors follow the category, not the size, so a source or program keeps its color on every fund page.

Detail: 3 expense groups, total $782,570 for FY28 Budget

Download this table (CSV)

Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
1100 Direct Instruction $600,131$484,093$647,641$547,693 −$99,948 −15.43%
1200 Special Education $303,676$198,788$254,672$234,877 −$19,795 −7.77%
5390 Fund Transfers $0$698,001$0$0 – –
Total Expenditures $903,807$1,380,881$902,313$782,570 −$119,743 −13.27%

# Expenditures by Account

Every Early Childhood Program expense at the UCOA account level. Partner-provider tuition and the PreK and Early Childhood Special Education salaries and benefits make up nearly all of it.

Detail: 26 expense groups, total $782,570 for FY28 Budget

Download this table (CSV)

Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
5111 Teachers $285,116$229,510$318,541$267,451 −$51,090 −16.04%
5121 Paraeducator $29,801$116$29,801$0 −$29,801 −100.00%
5131 Substitutes $0$75$0$0 – –
5199 Other - Stipend $7,500$10,000$7,500$5,000 −$2,500 −33.33%
5211 Health Insurance $100,870$47,270$127,517$51,646 −$75,871 −59.50%
5218 HSA $0$4,000$0$0 – –
5219 HRA $14,000$1,883$16,100$9,900 −$6,200 −38.51%
5220 FICA $24,091$17,650$26,648$20,460 −$6,188 −23.22%
5229 Childcare Tax $1,385$948$1,532$1,177 −$355 −23.17%
5232 VSTRS--OPEB $0$6,404$0$0 – –
5233 VSTRS--Pension Payments $0$0$7,715$7,715 – –
5234 VMERS $0$7$0$0 – –
5239 Retirement - Local $0$367$0$0 – –
5261 Unemployment Compensation $671$21$733$437 −$296 −40.38%
5271 Workers Compensation $2,106$1,992$2,447$1,899 −$548 −22.39%
5281 Dental $3,914$2,874$4,362$3,508 −$854 −19.58%
5292 Life $192$142$186$116 −$70 −37.63%
5294 LTD $661$285$731$561 −$170 −23.26%
5321 Professional Edu Services $2,800$2,948$2,800$5,800 +$3,000 +107.14%
5349 Other Prof Serv - Local $500$387$500$1,000 +$500 +100.00%
5531 Communications $500$0$500$500 – –
5562 Tuition - In-State Private/Indep. Schools $425,000$350,123$350,000$400,000 +$50,000 +14.29%
5581 Travel $1,700$1,086$1,700$1,700 – –
5611 General Supplies $3,000$3,631$3,000$3,700 +$700 +23.33%
5813 Bad Debt Exp Write Off $0$1,162$0$0 – –
5919 Fund Transfer Out - Other $0$698,001$0$0 – –
Total Expenditures $903,807$1,380,881$902,313$782,570 −$119,743 −13.27%

What each district pays

The Early Childhood Program raises one assessment from the three member districts, and each district votes its own share of it. Together they come to $642,570 in FY28, −15.86% on FY27. The FY28 split is set by each district's long-term weighted average daily membership, not by anything it chooses to spend.

Early Childhood Program assessment by district, FY27 and FY28 Paired bars of the Early Childhood Program assessment for each member district, FY27 over FY28. Hartland $229,720 to $196,951, −14.26%; Mt. Ascutney $331,082 to $270,450, −18.31%; Weathersfield $202,911 to $175,169, −13.67%. Hartland FY27 Hartland FY27: $229,720 $229,720 FY28 Hartland FY28: $196,951 $196,951 −14.26% Mt. Ascutney FY27 Mt. Ascutney FY27: $331,082 $331,082 FY28 Mt. Ascutney FY28: $270,450 $270,450 −18.31% Weathersfield FY27 Weathersfield FY27: $202,911 $202,911 FY28 Weathersfield FY28: $175,169 $175,169 −13.67%
Hartland FY27: $229,720
Hartland FY28: $196,951 (−14.26% on FY27, −$32,769)
Mt. Ascutney FY27: $331,082
Mt. Ascutney FY28: $270,450 (−18.31% on FY27, −$60,632)
Weathersfield FY27: $202,911
Weathersfield FY28: $175,169 (−13.67% on FY27, −$27,742)

The whole fund assessment falls −15.86%, but no district moves by exactly that: Hartland −14.26%, Mt. Ascutney −18.31%, Weathersfield −13.67%. The section below is why.

Why the three changes are not the same number

A bill moves for two reasons, and only one of them is about this fund's budget. The fund total accounts for −15.86% and is identical for all three districts. The rest is the district's own share of the assessment moving, shown below. Those shares are the long-term weighted average daily membership: each year's bill is struck on the previous year's count, so FY28 runs on FY27 and FY27 on FY26.

Share of the Early Childhood Program assessment, FY27 and FY28 Dumbbell chart of each district's share of the Early Childhood Program assessment, FY27 against FY28. Hartland 30.08% to 30.65%; Mt. Ascutney 43.35% to 42.09%; Weathersfield 26.57% to 27.26%. 20% 25% 30% 35% 40% 45% 50% Hartland Hartland FY27: 30.08% of the assessment ($229,720), on 641.19 pupils in FY26 Hartland FY28: 30.65% of the assessment ($196,951), on 645.85 pupils in FY27 30.08% → 30.65% +0.57 pts Mt. Ascutney Mt. Ascutney FY27: 43.35% of the assessment ($331,082), on 924.11 pupils in FY26 Mt. Ascutney FY28: 42.09% of the assessment ($270,450), on 886.87 pupils in FY27 43.35% → 42.09% −1.26 pts Weathersfield Weathersfield FY27: 26.57% of the assessment ($202,911), on 566.36 pupils in FY26 Weathersfield FY28: 27.26% of the assessment ($175,169), on 574.42 pupils in FY27 26.57% → 27.26% +0.69 pts

The circles are each district's share of the whole assessment in the two years. A district whose share rose pays more than the fund's own −15.86%; one whose share fell pays less. The three shares add to 100% in both years, so one district can only gain where another gives up.

District FY27 pupils Share of the count Billed share FY27 Billed share FY28 Share effect FY28 bill
Hartland 645.85 30.65% 30.08% 30.65% +1.90% $196,951 −14.26%
Mt. Ascutney 886.87 42.09% 43.35% 42.09% −2.91% $270,450 −18.31%
Weathersfield 574.42 27.26% 26.57% 27.26% +2.60% $175,169 −13.67%
Supervisory union 2,107.14 100.00% 100.00% 100.00% – $642,570 −15.86%