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General Fund (1001), FY28

General Fund (1001), FY28

Windsor Southeast Supervisory Union

# Summary

Spending and ending fund balance, FY22 to FY28

General Fund spending and ending fund balance, FY22 to FY28 Line chart of General Fund spending by fiscal year, FY22 to FY28, split into Special Education and Administration & Operations, with the actual ending fund balance; solid lines are actuals through FY26, dashed lines are budgets. Special Education, actual from FY22 $7,370,442 to FY26 $12,068,769; Special Education, budget from FY22 $7,684,302 to FY28 $12,404,789; Administration & Operations, actual from FY22 $2,785,847 to FY26 $3,917,964; Administration & Operations, budget from FY22 $2,591,252 to FY28 $4,292,683; Ending fund balance from FY22 $495,759 to FY26 $20,066. $0 $5M $10M $15M FY22 FY23 FY24 FY25 FY26 FY27 FY28 Special Education, FY22 actual: $7,370,442 Special Education, FY23 actual: $7,777,068 Special Education, FY24 actual: $8,394,257 Special Education, FY25 actual: $10,436,083 Special Education, FY26 actual: $12,068,769 Special Education, FY22 budget: $7,684,302 Special Education, FY23 budget: $8,047,262 Special Education, FY24 budget: $8,904,074 Special Education, FY25 budget: $9,387,456 Special Education, FY26 budget: $10,232,399 Special Education, FY27 budget: $12,249,857 Special Education, FY28 budget: $12,404,789 Administration & Operations, FY22 actual: $2,785,847 Administration & Operations, FY23 actual: $2,985,487 Administration & Operations, FY24 actual: $3,342,762 Administration & Operations, FY25 actual: $3,743,224 Administration & Operations, FY26 actual: $3,917,964 Administration & Operations, FY22 budget: $2,591,252 Administration & Operations, FY23 budget: $2,833,797 Administration & Operations, FY24 budget: $3,233,254 Administration & Operations, FY25 budget: $3,609,411 Administration & Operations, FY26 budget: $3,978,402 Administration & Operations, FY27 budget: $4,234,233 Administration & Operations, FY28 budget: $4,292,683 $495.8K$734K$785.8K$234.6K$20.1K Ending fund balance, FY22 actual: $495,759 Ending fund balance, FY23 actual: $733,984 Ending fund balance, FY24 actual: $785,766 Ending fund balance, FY25 actual: $234,566 Ending fund balance, FY26 actual: $20,066 Special Education, actual Special Education, budget Administration & Operations, actual Administration & Operations, budget Ending fund balance General Fund spending and ending fund balance, FY22 to FY28 Line chart of General Fund spending by fiscal year, FY22 to FY28, split into Special Education and Administration & Operations, with the actual ending fund balance; solid lines are actuals through FY26, dashed lines are budgets. Special Education, actual from FY22 $7,370,442 to FY26 $12,068,769; Special Education, budget from FY22 $7,684,302 to FY28 $12,404,789; Administration & Operations, actual from FY22 $2,785,847 to FY26 $3,917,964; Administration & Operations, budget from FY22 $2,591,252 to FY28 $4,292,683; Ending fund balance from FY22 $495,759 to FY26 $20,066. $0 $5M $10M $15M FY22 FY23 FY24 FY25 FY26 FY27 FY28 Special Education, FY22 actual: $7,370,442 Special Education, FY23 actual: $7,777,068 Special Education, FY24 actual: $8,394,257 Special Education, FY25 actual: $10,436,083 Special Education, FY26 actual: $12,068,769 Special Education, FY22 budget: $7,684,302 Special Education, FY23 budget: $8,047,262 Special Education, FY24 budget: $8,904,074 Special Education, FY25 budget: $9,387,456 Special Education, FY26 budget: $10,232,399 Special Education, FY27 budget: $12,249,857 Special Education, FY28 budget: $12,404,789 Administration & Operations, FY22 actual: $2,785,847 Administration & Operations, FY23 actual: $2,985,487 Administration & Operations, FY24 actual: $3,342,762 Administration & Operations, FY25 actual: $3,743,224 Administration & Operations, FY26 actual: $3,917,964 Administration & Operations, FY22 budget: $2,591,252 Administration & Operations, FY23 budget: $2,833,797 Administration & Operations, FY24 budget: $3,233,254 Administration & Operations, FY25 budget: $3,609,411 Administration & Operations, FY26 budget: $3,978,402 Administration & Operations, FY27 budget: $4,234,233 Administration & Operations, FY28 budget: $4,292,683 $495.8K$785.8K$20.1K Ending fund balance, FY22 actual: $495,759 Ending fund balance, FY23 actual: $733,984 Ending fund balance, FY24 actual: $785,766 Ending fund balance, FY25 actual: $234,566 Ending fund balance, FY26 actual: $20,066 Special Education, actual Special Education, budget Administration & Operations, actual Administration & Operations, 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.

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# General Fund Summary

Comprehensive Fund Summary

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Category FY26 Budget FY26 Actual FY27 Budget FY28 Budget FY27→FY28 $FY27→FY28 %
Beginning Fund Balance $234,566$234,566$20,066$20,066 ––
Revenues
Revenues from Local Sources $8,617,690$8,626,256$10,636,177$10,390,879 −$245,298−2.31%
Revenues from State Sources $5,593,111$6,455,978$5,847,913$6,306,593 +$458,680+7.84%
Revenues from Other Sources –$690,000–– ––
Total Revenues $14,210,801$15,772,233$16,484,090$16,697,472 +$213,382+1.29%
Expenditures
Personal Services - Salaries $6,421,076$5,999,724$6,638,052$7,078,621 +$440,569+6.64%
Personal Services - Employee Benefits $3,198,032$2,951,360$3,281,169$3,300,895 +$19,726+0.60%
Purchased Prof. & Tech. Services $841,200$1,615,673$1,361,613$1,033,976 −$327,637−24.06%
Purchased Property Services $167,600$158,698$179,400$179,400 ––
Other Purchased Services $2,913,963$4,603,021$4,329,581$4,471,785 +$142,204+3.28%
Supplies $214,500$149,525$212,600$205,200 −$7,400−3.48%
Property $421,630$440,582$447,875$399,295 −$48,580−10.85%
Debt Service and Miscellaneous $32,800$68,152$33,800$28,300 −$5,500−16.27%
Total Expenditures $14,210,801$15,986,733$16,484,090$16,697,472 +$213,382+1.29%
Total Revenues Less Expenditures –-$214,500–– ––
Ending Fund Balance $234,566$20,066$20,066$20,066 ––

# Revenues by Source

Where the General Fund's revenue comes from: Local taxes and assessments versus State aid (including SPED block grants and transportation reimbursement) among other sources.

FY27 → FY28: +$213K (+1.29%) · $16.48M → $16.7M

Revenues from Local Sources: $10,390,879 (62.23%) Revenues from State Sources: $6,306,593 (37.77%) Revenues from Local Sources: 62.23% Revenues from State Sources: 37.77% Revenues by Source: General Fund FY28 Budget donut
Revenues by Source: General Fund FY28 Budget donut. Click any slice for detail.
Revenues from Local Sources: $10,390,879 (62.23%)
Revenues from State Sources: $6,306,593 (37.77%)

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

Detail: 3 revenue groups, total $16,697,472 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
1000 Revenues from Local Sources $8,617,690$8,626,256$10,636,177$10,390,879 −$245,298 −2.31%
3000 Revenues from State Sources $5,593,111$6,455,978$5,847,913$6,306,593 +$458,680 +7.84%
5000 Revenues from Other Sources $0$690,000$0$0 – –
Total Revenues $14,210,801$15,772,233$16,484,090$16,697,472 +$213,382 +1.29%

# Revenues by Program

General Fund revenue split across program codes, mainly Special Education and Regular Education.

FY27 → FY28: +$213K (+1.29%) · $16.48M → $16.7M

Special Education: $12,404,789 (74.29%) Regular Education: $4,292,683 (25.71%) Special Education: 74.29% Regular Education: 25.71% Revenues by Program: General Fund FY28 Budget donut
Revenues by Program: General Fund FY28 Budget donut. Click any slice for detail.
Special Education: $12,404,789 (74.29%)
Regular Education: $4,292,683 (25.71%)

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

Detail: 2 revenue groups, total $16,697,472 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
11 Regular Education $3,803,652$4,470,030$4,234,233$4,292,683 +$58,450 +1.38%
21 Special Education $10,407,149$11,302,203$12,249,857$12,404,789 +$154,932 +1.26%
Total Revenues $14,210,801$15,772,233$16,484,090$16,697,472 +$213,382 +1.29%

# Revenues by Account

General Fund revenue broken out by individual revenue account, largest first.

FY27 → FY28: +$213K (+1.29%) · $16.48M → $16.7M

  1. SU Assessment - Special Education (Pgm 21)
    $6,619,177 39.64% −$297K (−4.30%)
  2. SU Assessment - Admin & Ops (Pgm 11)
    $3,731,702 22.35% +$47K (+1.27%)
  3. Act 173 Census Block Grant
    $2,985,612 17.88% −$157K (−5.00%)
  4. Special Ed. Reimbursements - Extraordinary
    $2,800,000 16.77% +$609K (+27.81%)
  5. State Aid for Transportation
    $452,353 2.71% no change
  6. Technical Ed. - Transportation
    $68,628 0.41% +$7K (+10.69%)
  7. Other (2 small groups)
    $40,000 0.24% +$5K (+14.29%)
  1. Special Ed. Reimbursements - Extraordinary
    $2,800,000 16.77% +$609K (+27.81%)
  2. SU Assessment - Special Education (Pgm 21)
    $6,619,177 39.64% −$297K (−4.30%)
  3. Act 173 Census Block Grant
    $2,985,612 17.88% −$157K (−5.00%)
  4. SU Assessment - Admin & Ops (Pgm 11)
    $3,731,702 22.35% +$47K (+1.27%)
  5. Technical Ed. - Transportation
    $68,628 0.41% +$7K (+10.69%)
  6. Other (2 small groups)
    $40,000 0.24% +$5K (+14.29%)
  7. State Aid for Transportation
    $452,353 2.71% no change

“Other” folds 2 groups each under $50K in both years: Investment Earnings - Interest, Services to non-VT LEAs.

Detail: 12 revenue groups, total $16,697,472 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
41510 Investment Earnings - Interest $10,000$17,452$10,000$15,000 +$5,000 +50.00%
41931-11 SU Assessment - Admin & Ops (Pgm 11) $3,303,643$3,303,644$3,684,880$3,731,702 +$46,822 +1.27%
41931-21 SU Assessment - Special Education (Pgm 21) $5,274,047$5,274,047$6,916,297$6,619,177 −$297,120 −4.30%
41942 Services to non-VT LEAs $30,000$12,000$25,000$25,000 – –
41950 Services to Other Local Governmental Units $0$16,000$0$0 – –
41980 Refund of Prior Years Expenditure $0-$3$0$0 – –
41990 Misc. Other Local Revenue $0$3,116$0$0 – –
43150 State Aid for Transportation $398,009$365,043$452,353$452,353 – –
43203 Special Ed. Reimbursements - Extraordinary $1,826,847$2,721,093$2,190,811$2,800,000 +$609,189 +27.81%
43220 Act 173 Census Block Grant $3,306,255$3,307,063$3,142,749$2,985,612 −$157,137 −5.00%
43308 Technical Ed. - Transportation $62,000$62,778$62,000$68,628 +$6,628 +10.69%
45200 Inter-fund Transfers $0$690,000$0$0 – –
Total Revenues $14,210,801$15,772,233$16,484,090$16,697,472 +$213,382 +1.29%

Historical Rate of Increase by Program

The General Fund has grown every year, but not by the same amount and not for the same reason. Each bar below is the whole fund's increase over the prior year's budget, split by the program that caused it, so the two pieces add up to that year's headline percentage. Read the height for how big the increase was, and the split for what drove it.

WSESU General Fund increase by program, FY24 to FY28 Stacked bar chart. Each bar is the WSESU General Fund's budget increase over the prior year, in percentage points, split into the share caused by Special Education and by Administration & Operations. FY24 11.55%, FY25 7.08%, FY26 9.34%, FY27 16.00%, FY28 1.29%. 0% 5% 10% 15% 20% Special Education Administration & Operations FY24: Special Education added 7.87 points ($856,812) to the General Fund increase 7.87% FY24: Administration & Operations added 3.67 points ($399,457) to the General Fund increase 3.67% 11.55% FY24 FY25: Special Education added 3.98 points ($483,382) to the General Fund increase 3.98% FY25: Administration & Operations added 3.10 points ($376,157) to the General Fund increase 3.10% 7.08% FY25 FY26: Special Education added 6.50 points ($844,943) to the General Fund increase 6.50% FY26: Administration & Operations added 2.84 points ($368,991) to the General Fund increase 2.84% 9.34% FY26 FY27: Special Education added 14.20 points ($2,017,458) to the General Fund increase 14.20% FY27: Administration & Operations added 1.80 points ($255,831) to the General Fund increase 1.80% 16.00% FY27 FY28: Special Education added 0.94 points ($154,932) to the General Fund increase 0.94% FY28: Administration & Operations added 0.35 points ($58,450) to the General Fund increase 0.35% 1.29% FY28 Percentage-point contribution to the General Fund's increase over the prior year's budget

Special Education has caused the larger share of the increase in every year shown, averaging 6.70 points a year against 2.35 for Administration & Operations. The steepest year was FY27 at 16.00%, of which Special Education was 14.20 points; the mildest was FY28 at 1.29%.

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# Expenditures by Program

General Fund spending by UCOA program. This is the spending side of the two assessments that make up the SU General Fund.

FY27 → FY28: +$213K (+1.29%) · $16.48M → $16.7M

Special Education: $11,873,773 (71.11%) Regular Education: $4,292,683 (25.71%) Other Special Ed Programs: $530,516 (3.18%) Special Education: 71.11% Regular Education: 25.71% Other Special Ed Programs: 3.18% Expenditures by Program: General Fund FY28 Budget donut
Expenditures by Program: General Fund FY28 Budget donut. Click any slice for detail.
Special Education: $11,873,773 (71.11%)
Regular Education: $4,292,683 (25.71%)
Other Special Ed Programs: $530,516 (3.18%)

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

Detail: 6 expense groups, total $16,697,472 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
11 Regular Education $3,928,580$3,918,218$4,234,233$4,292,683 +$58,450 +1.38%
12 Academic Summer School $49,822-$253$0$0 – –
21 Special Education $10,119,102$11,499,815$12,249,857$11,873,773 −$376,084 −3.07%
29 Other Special Ed Programs $0$489,943$0$530,516 +$530,516 new
41 English Language Learners $113,297$77,281$0$500 +$500 new
44 Homeless $0$1,731$0$0 – –
Total Expenditures $14,210,801$15,986,733$16,484,090$16,697,472 +$213,382 +1.29%

# Expenditures by Major Function

Spending grouped into the Vermont UCOA major function categories: Direct Instruction, Special Education, Student Support Services, Student Transportation, Instructional Support Services, Central Services, and so on.

FY27 → FY28: +$213K (+1.29%) · $16.48M → $16.7M

  1. Special Education
    $9,857,982 59.04% +$318K (+3.33%)
  2. Student Transportation
    $1,727,886 10.35% +$112K (+6.93%)
  3. Support Services - Instruction
    $1,677,180 10.04% +$66K (+4.07%)
  4. Support Services - Students
    $1,502,585 9.00% −$289K (−16.14%)
  5. Support Services - Central Services
    $819,514 4.91% −$23K (−2.71%)
  6. Support Service - General Administration
    $499,203 2.99% +$58K (+13.25%)
  7. Support Services - School Administration
    $447,322 2.68% +$31K (+7.32%)
  8. Operation and Maintenance of Plant
    $155,300 0.93% +$700 (+0.45%)
  9. Other (2 small groups)
    $10,500 0.06% −$60K (−85.00%)
  1. Special Education
    $9,857,982 59.04% +$318K (+3.33%)
  2. Support Services - Students
    $1,502,585 9.00% −$289K (−16.14%)
  3. Student Transportation
    $1,727,886 10.35% +$112K (+6.93%)
  4. Support Services - Instruction
    $1,677,180 10.04% +$66K (+4.07%)
  5. Other (2 small groups)
    $10,500 0.06% −$60K (−85.00%)
  6. Support Service - General Administration
    $499,203 2.99% +$58K (+13.25%)
  7. Support Services - School Administration
    $447,322 2.68% +$31K (+7.32%)
  8. Support Services - Central Services
    $819,514 4.91% −$23K (−2.71%)
  9. Operation and Maintenance of Plant
    $155,300 0.93% +$700 (+0.45%)

“Other” folds 2 groups each under $50K in both years: Direct Instruction, Vocational Education.

Detail: 11 expense groups, total $16,697,472 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
1100 Direct Instruction $113,297$83,030$35,000$500 −$34,500 −98.57%
1200 Special Education $7,756,948$8,903,222$9,540,200$9,857,982 +$317,782 +3.33%
1300 Vocational Education $40,000$0$35,000$10,000 −$25,000 −71.43%
2100 Support Services - Students $1,359,130$1,755,206$1,791,851$1,502,585 −$289,266 −16.14%
2200 Support Services - Instruction $1,398,070$1,461,064$1,611,594$1,677,180 +$65,586 +4.07%
2300 Support Service - General Administration $439,551$453,512$440,787$499,203 +$58,416 +13.25%
2400 Support Services - School Administration $519,566$396,931$416,806$447,322 +$30,516 +7.32%
2500 Support Services - Central Services $866,634$823,047$842,316$819,514 −$22,802 −2.71%
2600 Operation and Maintenance of Plant $135,800$138,117$154,600$155,300 +$700 +0.45%
2700 Student Transportation $1,581,805$1,943,022$1,615,936$1,727,886 +$111,950 +6.93%
5000 Debt Service/Other $0$29,581$0$0 – –
Total Expenditures $14,210,801$15,986,733$16,484,090$16,697,472 +$213,382 +1.29%

# Expenditures by Object

How the General Fund's spending breaks down by category: Salaries, Benefits, Purchased Services, Supplies, and so on.

FY27 → FY28: +$213K (+1.29%) · $16.48M → $16.7M

  1. Personal Services - Salaries
    $7,078,621 42.39% +$441K (+6.64%)
  2. Other Purchased Services
    $4,471,785 26.78% +$142K (+3.28%)
  3. Personal Services - Employee Benefits
    $3,300,895 19.77% +$20K (+0.60%)
  4. Purchased Professional and Technical Services
    $1,033,976 6.19% −$328K (−24.06%)
  5. Property
    $399,295 2.39% −$49K (−10.85%)
  6. Supplies
    $205,200 1.23% −$7K (−3.48%)
  7. Purchased Property Services
    $179,400 1.07% no change
  8. Debt Service and Miscellaneous
    $28,300 0.17% −$6K (−16.27%)
  1. Personal Services - Salaries
    $7,078,621 42.39% +$441K (+6.64%)
  2. Purchased Professional and Technical Services
    $1,033,976 6.19% −$328K (−24.06%)
  3. Other Purchased Services
    $4,471,785 26.78% +$142K (+3.28%)
  4. Property
    $399,295 2.39% −$49K (−10.85%)
  5. Personal Services - Employee Benefits
    $3,300,895 19.77% +$20K (+0.60%)
  6. Supplies
    $205,200 1.23% −$7K (−3.48%)
  7. Debt Service and Miscellaneous
    $28,300 0.17% −$6K (−16.27%)
  8. Purchased Property Services
    $179,400 1.07% no change
Detail: 8 expense groups, total $16,697,472 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
100 Personal Services - Salaries $6,421,076$5,999,724$6,638,052$7,078,621 +$440,569 +6.64%
200 Personal Services - Employee Benefits $3,198,032$2,951,360$3,281,169$3,300,895 +$19,726 +0.60%
300 Purchased Professional and Technical Services $841,200$1,615,673$1,361,613$1,033,976 −$327,637 −24.06%
400 Purchased Property Services $167,600$158,698$179,400$179,400 – –
500 Other Purchased Services $2,913,963$4,603,021$4,329,581$4,471,785 +$142,204 +3.28%
600 Supplies $214,500$149,525$212,600$205,200 −$7,400 −3.48%
700 Property $421,630$440,582$447,875$399,295 −$48,580 −10.85%
800 Debt Service and Miscellaneous $32,800$68,152$33,800$28,300 −$5,500 −16.27%
Total Expenditures $14,210,801$15,986,733$16,484,090$16,697,472 +$213,382 +1.29%

# Expenditures by Function

Spending by Vermont UCOA function: Special Education, Transportation, Fiscal Services, and so on.

FY27 → FY28: +$213K (+1.29%) · $16.48M → $16.7M

  1. Special Education
    $9,857,982 59.04% +$318K (+3.33%)
  2. Transportation: Vehicle Operation
    $1,727,886 10.35% +$112K (+6.93%)
  3. Psychological Services
    $939,549 5.63% −$203K (−17.76%)
  4. Technology for Instruction
    $939,117 5.62% −$13K (−1.42%)
  5. Fiscal Services
    $621,084 3.72% −$38K (−5.79%)
  6. Improvement of Instruction
    $548,675 3.29% +$58K (+11.75%)
  7. Other Support Services - School Administration
    $447,322 2.68% +$31K (+7.32%)
  8. Executive Administration
    $411,534 2.46% +$47K (+12.89%)
  9. Speech Pathology and Audiology Services
    $306,038 1.83% −$72K (−19.12%)
  10. Other Support Services - Instructional Staff
    $189,388 1.13% +$21K (+12.74%)
  11. Other (6 small groups)
    $158,628 0.95% −$38K (−19.40%)
  12. Personnel Services
    $156,430 0.94% +$20K (+14.95%)
  13. Operation of Buildings
    $155,300 0.93% +$700 (+0.45%)
  14. Occupational Therapy - Related Services
    $150,870 0.90% −$40K (−21.07%)
  15. Board of Education
    $87,669 0.53% +$11K (+15.00%)
  1. Special Education
    $9,857,982 59.04% +$318K (+3.33%)
  2. Psychological Services
    $939,549 5.63% −$203K (−17.76%)
  3. Transportation: Vehicle Operation
    $1,727,886 10.35% +$112K (+6.93%)
  4. Speech Pathology and Audiology Services
    $306,038 1.83% −$72K (−19.12%)
  5. Improvement of Instruction
    $548,675 3.29% +$58K (+11.75%)
  6. Executive Administration
    $411,534 2.46% +$47K (+12.89%)
  7. Occupational Therapy - Related Services
    $150,870 0.90% −$40K (−21.07%)
  8. Other (6 small groups)
    $158,628 0.95% −$38K (−19.40%)
  9. Fiscal Services
    $621,084 3.72% −$38K (−5.79%)
  10. Other Support Services - School Administration
    $447,322 2.68% +$31K (+7.32%)
  11. Other Support Services - Instructional Staff
    $189,388 1.13% +$21K (+12.74%)
  12. Personnel Services
    $156,430 0.94% +$20K (+14.95%)
  13. Technology for Instruction
    $939,117 5.62% −$13K (−1.42%)
  14. Board of Education
    $87,669 0.53% +$11K (+15.00%)
  15. Operation of Buildings
    $155,300 0.93% +$700 (+0.45%)

“Other” folds 6 groups each under $50K in both years: Direct Instruction, Vocational Education, Physical Therapy - Related Services, Visually Impaired/Vision Services, Other Support Services - Students, Printing, Publishing & Duplicating Services.

Detail: 21 expense groups, total $16,697,472 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
1100 Direct Instruction $113,297$83,030$35,000$500 −$34,500 −98.57%
1200 Special Education $7,756,948$8,903,222$9,540,200$9,857,982 +$317,782 +3.33%
1300 Vocational Education $40,000$0$35,000$10,000 −$25,000 −71.43%
2140 Psychological Services $781,630$1,061,814$1,142,514$939,549 −$202,965 −17.76%
2150 Speech Pathology and Audiology Services $315,049$466,892$378,390$306,038 −$72,352 −19.12%
2160 Occupational Therapy - Related Services $184,807$133,055$191,133$150,870 −$40,263 −21.07%
2170 Physical Therapy - Related Services $24,000$38,387$24,000$45,300 +$21,300 +88.75%
2180 Visually Impaired/Vision Services $12,000$14,700$12,000$15,000 +$3,000 +25.00%
2190 Other Support Services - Students $41,644$40,359$43,814$45,828 +$2,014 +4.60%
2210 Improvement of Instruction $408,754$415,161$490,998$548,675 +$57,677 +11.75%
2230 Technology for Instruction $829,234$900,799$952,605$939,117 −$13,488 −1.42%
2290 Other Support Services - Instructional Staff $160,082$145,104$167,991$189,388 +$21,397 +12.74%
2310 Board of Education $75,734$92,034$76,234$87,669 +$11,435 +15.00%
2320 Executive Administration $363,817$361,478$364,553$411,534 +$46,981 +12.89%
2490 Other Support Services - School Administration $519,566$396,931$416,806$447,322 +$30,516 +7.32%
2510 Fiscal Services $550,506$628,987$659,234$621,084 −$38,150 −5.79%
2530 Printing, Publishing & Duplicating Services $47,000$39,092$47,000$42,000 −$5,000 −10.64%
2570 Personnel Services $269,128$154,968$136,082$156,430 +$20,348 +14.95%
2610 Operation of Buildings $135,800$138,117$154,600$155,300 +$700 +0.45%
2710 Transportation: Vehicle Operation $1,581,805$1,943,022$1,615,936$1,727,886 +$111,950 +6.93%
5090 Debt Service - Other $0$29,581$0$0 – –
Total Expenditures $14,210,801$15,986,733$16,484,090$16,697,472 +$213,382 +1.29%

# Expenditures by Account

Detail: 69 expense groups, total $16,697,472 for FY28 Budget

Download this table (CSV)

Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
5111 Teachers $1,735,557$1,753,040$1,870,142$1,961,353 +$91,211 +4.88%
5115 Teachers - Summer $25,000$14,366$0$14,253 +$14,253 new
5119 Teachers - Stipend $73,250$74,254$81,250$73,370 −$7,880 −9.70%
5121 Paraeducator $1,118,617$1,003,948$1,166,838$1,359,785 +$192,947 +16.54%
5125 Paraeducators - Summer $0$14,339$0$14,339 +$14,339 new
5129 Paraeducators - Stipend $14,000$9,186$7,500$8,500 +$1,000 +13.33%
5131 Substitutes $5,000$35,547$5,000$5,000 – –
5141 Administration $762,398$663,738$560,700$589,593 +$28,893 +5.15%
5151 Mid-Management/Supervisor $190,050$193,709$376,835$408,263 +$31,428 +8.34%
5161 Clerical $332,641$307,405$389,059$384,772 −$4,287 −1.10%
5169 Clerical/Sec - Stipend $150$0$150$150 – –
5171 Technical/Professional Staff $2,152,973$1,927,869$2,178,078$2,254,418 +$76,340 +3.50%
5175 Tech & Prof Staff - Summer $7,400$2,325$0$2,325 +$2,325 new
5185 Non-Clerical Gen - Summer $1,540$0$0$0 – –
5199 Other - Stipend $2,500$0$2,500$2,500 – –
5211 Health Insurance $1,900,866$1,776,115$1,972,698$1,946,038 −$26,660 −1.35%
5218 HSA $10,500$18,800$10,500$0 −$10,500 −100.00%
5219 HRA $311,600$238,008$312,600$255,100 −$57,500 −18.39%
5220 FICA $485,517$429,501$500,463$540,634 +$40,171 +8.03%
5229 Childcare Tax $27,684$22,738$28,781$31,086 +$2,305 +8.01%
5232 VSTRS--OPEB $3,473$28,866$1,350$1,350 – –
5233 VSTRS--Pension Payments $2,500$22,916$7,514$7,514 – –
5234 VMERS $202,534$200,414$198,154$248,239 +$50,085 +25.28%
5239 Retirement - Local $38,900$19,658$46,300$46,300 – –
5251 Tuition Reimbursement $78,500$57,041$69,700$68,300 −$1,400 −2.01%
5261 Unemployment Compensation $13,483$1,379$13,017$12,648 −$369 −2.83%
5271 Workers Compensation $42,397$63,664$44,250$45,680 +$1,430 +3.23%
5281 Dental $60,572$56,773$56,293$69,624 +$13,331 +23.68%
5292 Life $6,293$6,924$5,811$14,303 +$8,492 +146.14%
5294 LTD $13,213$8,563$13,738$14,079 +$341 +2.48%
5321 Professional Edu Services $489,400$1,140,574$907,313$682,600 −$224,713 −24.77%
5322 Prof Educ Serv - Para Sup $220,000$332,784$324,000$192,676 −$131,324 −40.53%
5331 Emp Training/Develop $30,000$34,392$30,000$30,000 – –
5341 Other Professionl Ser $38,300$21,996$36,800$38,700 +$1,900 +5.16%
5342 Auditing Services $41,000$64,080$41,000$55,000 +$14,000 +34.15%
5349 Other Prof Serv - Local $22,500$21,848$22,500$35,000 +$12,500 +55.56%
5421 Cleaning Services $15,000$26,212$22,000$27,000 +$5,000 +22.73%
5431 Nontechnlgy Repair/Maint $0$74$0$0 – –
5441 Rentals-Land/Buildings $96,000$81,320$100,800$98,400 −$2,400 −2.38%
5442 Rentals - Equipment/Vehicles $56,600$51,092$56,600$54,000 −$2,600 −4.59%
5519 Stu Trans Frm Other $1,543,525$1,924,589$1,579,336$1,688,886 +$109,550 +6.94%
5521 Insurance (Not Emp Ben) $20,000$16,151$25,000$15,000 −$10,000 −40.00%
5531 Communications $30,320$36,011$69,120$72,460 +$3,340 +4.83%
5532 Internet $50,000$70,171$61,000$65,000 +$4,000 +6.56%
5533 Postage $6,450$6,032$6,950$6,600 −$350 −5.04%
5541 Advertising $4,350$1,430$4,350$2,250 −$2,100 −48.28%
5561 Tuitn To Pub VT Leas $250,000$13,460$225,000$15,000 −$210,000 −93.33%
5562 Tuition - In-State Private/Indep. Schools $289,000$431,812$362,790$509,197 +$146,407 +40.36%
5564 Tuition - Out-of-State Private/Indep. Schools $594,850$1,836,121$1,834,467$1,785,036 −$49,431 −2.69%
5581 Travel $20,468$16,617$19,968$31,668 +$11,700 +58.59%
5594 SPED Excess Costs - Public VT LEAs $105,000$140,006$130,100$193,348 +$63,248 +48.61%
5595 SPED Excess Costs - Out-of-State/Indep. Schools $0$67,004$0$41,500 +$41,500 new
5597 Services Purchased - Other VT LEA in SU $0$43,617$11,500$45,840 +$34,340 +298.61%
5611 General Supplies $109,500$62,492$108,000$84,600 −$23,400 −21.67%
5612 Curricular Materials $65,000$54,516$65,000$65,000 – –
5622 Electricity $11,000$11,132$11,000$12,000 +$1,000 +9.09%
5624 Oil $0$13,856$0$15,000 +$15,000 new
5626 Gasoline $27,000$6,433$27,000$27,000 – –
5641 Books And Periodicals $2,000$1,095$1,600$1,600 – –
5731 Machinery $1,200$0$1,200$0 −$1,200 −100.00%
5733 Furniture And Fixtures $0$0$5,000$5,000 – –
5734 Tech-Related Hardware $3,000$249$3,000$1,000 −$2,000 −66.67%
5735 Technology Software $253,130$276,979$258,475$215,795 −$42,680 −16.51%
5739 Other Equipment $164,300$163,354$180,200$177,500 −$2,700 −1.50%
5811 Dues And Fees - Staff $32,800$26,987$33,800$28,300 −$5,500 −16.27%
5813 Bad Debt Exp Write-Off $0$6,459$0$0 – –
5831 Redemption Of Principal $0$25,689$0$0 – –
5832 Interest On St Debt $0$3,699$0$0 – –
5897 PY Exp Adj $0$5,319$0$0 – –
Total Expenditures $14,210,801$15,986,733$16,484,090$16,697,472 +$213,382 +1.29%

What each district pays

The General Fund raises two assessments from the three member districts, and each district votes its own share of both. Together they come to $10,350,879 in FY28, −2.36% on FY27. Special Education is 118.71% of that increase; Administration and Operations is close to flat.

Administration & OperationsSpecial Education

General Fund assessment by district, FY27 and FY28 Paired bars of the General Fund assessment for each member district, FY27 over FY28, each split into Administration & Operations and Special Education. Hartland $3,188,768 to $3,172,601, −0.51%; Mt. Ascutney $4,595,787 to $4,356,562, −5.21%; Weathersfield $2,816,623 to $2,821,716, +0.18%. HartlandMt. AscutneyWeathersfield FY27 Hartland FY27 Administration & Operations: $1,108,389 Hartland FY27 Special Education: $2,080,379 $3,188,768 FY28 Hartland FY28 Administration & Operations: $1,143,787 (+3.19% on FY27, +$35,398) Hartland FY28 Special Education: $2,028,814 (−2.48% on FY27, −$51,565) $3,172,601 −0.51% +1.10%−1.60% FY27 Mt. Ascutney FY27 Administration & Operations: $1,597,457 Mt. Ascutney FY27 Special Education: $2,998,330 $4,595,787 FY28 Mt. Ascutney FY28 Administration & Operations: $1,570,629 (−1.68% on FY27, −$26,828) Mt. Ascutney FY28 Special Education: $2,785,933 (−7.08% on FY27, −$212,397) $4,356,562 −5.21% −0.60%−4.60% FY27 Weathersfield FY27 Administration & Operations: $979,034 Weathersfield FY27 Special Education: $1,837,589 $2,816,623 FY28 Weathersfield FY28 Administration & Operations: $1,017,286 (+3.91% on FY27, +$38,252) Weathersfield FY28 Special Education: $1,804,430 (−1.80% on FY27, −$33,159) $2,821,716 +0.18% +1.40%−1.20%
Hartland FY27 Administration & Operations: $1,108,389
Hartland FY27 Special Education: $2,080,379
Hartland FY28 Administration & Operations: $1,143,787 (+3.19% on FY27, +$35,398)
Hartland FY28 Special Education: $2,028,814 (−2.48% on FY27, −$51,565)
Mt. Ascutney FY27 Administration & Operations: $1,597,457
Mt. Ascutney FY27 Special Education: $2,998,330
Mt. Ascutney FY28 Administration & Operations: $1,570,629 (−1.68% on FY27, −$26,828)
Mt. Ascutney FY28 Special Education: $2,785,933 (−7.08% on FY27, −$212,397)
Weathersfield FY27 Administration & Operations: $979,034
Weathersfield FY27 Special Education: $1,837,589
Weathersfield FY28 Administration & Operations: $1,017,286 (+3.91% on FY27, +$38,252)
Weathersfield FY28 Special Education: $1,804,430 (−1.80% on FY27, −$33,159)

Each bar is one district's General Fund assessment: Administration and Operations first, then Special Education. Under the FY28 bar, each half carries the share of that district's FY27 bill that it added, so the two add to the figure at the right. Hover a segment for its amount and its own growth rate.

Why the three increases are not the same number

Every district is billed the same way: its share of the supervisory union's long-term weighted average daily membership, applied to the whole assessment. The General Fund budget rises +1.29%. The fund's other revenue rises +7.88%, faster than the budget, so the assessment the districts share rises −2.36%. Those two effects are the same for every district. What separates the three bills is the share itself, and that is a pupil count rather than a spending decision. A district whose share of the students rises pays a larger slice of the same bill.

FY26 count, sets the FY27 bills FY27 count, sets the FY28 bills

Share of supervisory union pupils, FY26 and FY27 Dumbbell chart of each district's share of supervisory union long-term weighted average daily membership, FY26 against FY27. 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 FY26: 641.19 LTWADM, 30.08% of the SU Hartland FY27: 645.85 LTWADM, 30.65% of the SU 30.08% 30.65% +0.57 pts Mt. Ascutney Mt. Ascutney FY26: 924.11 LTWADM, 43.35% of the SU Mt. Ascutney FY27: 886.87 LTWADM, 42.09% of the SU 42.09% 43.35% −1.26 pts Weathersfield Weathersfield FY26: 566.36 LTWADM, 26.57% of the SU Weathersfield FY27: 574.42 LTWADM, 27.26% of the SU 26.57% 27.26% +0.69 pts

Share of supervisory union long-term weighted average daily membership. The FY26 count sets the FY27 assessments and the FY27 count sets FY28.

District FY26 LTWADM FY27 LTWADM FY26 share FY27 share Share change Budget effect Other revenue effect Share effect Its bill
Hartland 641.19 645.85 30.08% 30.65% +0.57 pts +1.29% −3.61% +1.90% −0.51%
Mt. Ascutney 924.11 886.87 43.35% 42.09% −1.26 pts +1.29% −3.61% −2.91% −5.21%
Weathersfield 566.36 574.42 26.57% 27.26% +0.69 pts +1.29% −3.61% +2.60% +0.18%
Supervisory union 2131.66 2107.14 100.00% 100.00% – +1.29% −3.61% – −2.36%

Read the effect columns across: the budget and other revenue effects are the same for every district and together move the whole assessment −1.3%; the share effect is what the district's own pupil count did; the three multiply out to its bill.