[{"_1":2,"_88":-5,"_89":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6305360,"mediaKeyId","2447928-8469cfb70c105fdd810f2b7223dffef7","parentId",2447928,"title","Marblehead officials outline multi‑year IT refresh and call for clearer revolving‑fund roll‑forwards","audioSeconds",273,"startMs",2230000,"endMs",2503000,"viewUrl","/Search/View?dp=1&key=2447928-8469cfb70c105fdd810f2b7223dffef7&start=2230&end=2503","thumbnailUrl","https://assets.pipeline.soar.com/2447928-8469cfb70c105fdd810f2b7223dffef7/thumbnail_2230000.jpg","articleUrl","/articles/6305360/Massachusetts/Marblehead-officials-outline-multiyear-IT-refresh-and-call-for-clearer-revolvingfund-rollforwards","mediaUrl","https://secure.pipeline.soar.com/6305360-893a23ca5886c78364413acee66ef658/orig.mp4?Expires=1770970512&Signature=Wos7qplAg46-d5OvgnPvanF4X3N0l6qho~kkGoGhx0ErlI7w-f2miHUjfGi-zEzhcBgFMr0vfe35-G1AehvdyOi--OkEvTRNA-HlPtPEyLLE1MFZDa2HT9XWxbYomYIDx4DG6vWDDAoSLfqpApNPzxuV67xodGxXn-LblgdTQj66Zjzm2UVHlkmZywtG1UpayBiWHAzOOPYx9wi60lOMwNxV2u5xOZ1pkkA6meVWZxjCjXSTS5w26ulozQNvDrwKHFZM40iataxmERAvct7slkZGLVQwou372U3HlVq8pnZCP0q0ObX6SjkUnHztMRN7TFHV8U41zsBKL1XfZ0l1Ig__&Key-Pair-Id=KUT5TJCACFTXG","author","Marblehead Public Schools, MA","date","2025-02-28T00:00:00Z","article","Fincom School Liaison Subcommittee members spent part of the meeting reviewing capital and revolving‑fund budgeting after administrators described a string of technology purchases that affected FY24 closeout and encumbrances.

A school official told the subcommittee that a phone system ordered before June 30 did not arrive in time and was paid out of FY24 funds, creating an encumbrance that shifted costs across fiscal years. That delayed delivery meant budgeted FY23 encumbrances were effectively realized in FY24 and complicated the year-end reconciliation.

To avoid similar year-to-year spikes, administrators recommended a planned multi‑year approach to IT capital. The proposed model is a three‑year rolling investment in which the district adds roughly $150,000 to the IT capital line each year and purchases equipment on multi‑year leases. Under the example discussed, the district would buy $400,000 of equipment in year one and keep the $150,000 line item in subsequent budgets to service lease payments; the second and third years would add another $150,000 each so the operating cost is already in the base budget when lease payments come due.

Speaker 3 (Staff member) described the approach as a way to avoid last‑minute large capital requests and to smooth device replacement across buildings. The committee and administrators discussed typical device-life expectations; speakers said student devices commonly last three to five years while teacher devices and infrastructure have differing replacement cadences.

Budget lines and curriculum funding also drew attention. The administration reported adding a curriculum-refresh line of $200,000 for FY26 to cover major adoptions (math, manipulatives and materials) rather than relying on year-end surpluses to fund curriculum purchases.

Revolving funds and grants: Members asked for clearer roll‑forward accounting of school revolving funds (for example, the preschool tuition and food-service accounts) that carry balances from year to year. Staff noted the town had not yet moved all year‑end revolving balances into the new fiscal-year accounts and that some roll‑forwards are pending system updates. Administrators emphasized that federal entitlement grants (Title I, IDEA and others) are reimbursements and often operate on a fiscal-year lag; staff said grants are typically announced in August and that grant draws are processed monthly as reimbursements after the district documents expenses.

On school lunch and other program‑specific funds, staff noted restrictions on eligible spending and advised the committee that while some revolving-account balances look large, they may be legally limited to specific uses (for example, food-service equipment). The subcommittee urged staff to present a refreshed roll‑forward table before the next budget hearing so Fincom members could confirm how revolving balances interact with the general‑fund bottom line.

No formal votes were recorded. The administration agreed to refine the IT capital plan and to circulate updated revolving‑fund and grant roll‑forwards before the next Fincom budget hearing.","mediaType","Video","parentTitle","Marblehead School Committee Meeting","oneSentenceSummary","During the Fincom School Liaison Subcommittee meeting administrators described capital purchases that crossed fiscal years, outlined a three-year lease/refresh proposal for IT, and requested clearer roll-forward accounting for school revolving funds and federal grants.","taxTitle","Marblehead Public Schools, School Boards, Massachusetts","taxId",68732,"location","Massachusetts","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6305365,"Marblehead finance panel hears special-education cost surge; leaders outline tracking and circuit-breaker steps",685,69000,754000,"/Search/View?dp=1&key=2447928-8469cfb70c105fdd810f2b7223dffef7&start=69&end=754","https://assets.pipeline.soar.com/2447928-8469cfb70c105fdd810f2b7223dffef7/thumbnail_69000.jpg","/articles/6305365/Massachusetts/Marblehead-finance-panel-hears-special-education-cost-surge-leaders-outline-tracking-and-circuit-breaker-steps","https://secure.pipeline.soar.com/6305365-1164eb2920e8434720caf63ec8e5050f/orig.mp4?Expires=1770970512&Signature=aiJvJ8q31npElCvtai5vs7k8~SbugRXLE602paFXW0HWlVrUN13GbelEfbKlMElg7y~b21wN~ucHhSS8SXWiRSW451JVrvzKa0IFCSfnIHNtobpX2DKvdmAWpuUgs8u2Hl4w2xLm-QSQk~7~3v73BI4SmUZs0SnUH3Ro-S-5JZGsXQCIsiwP28EQWGjROBo2pTjFbyYNSMkzP~e4KbMONSWM5IJES~pCa2JqiIIQsUyXhKzw5ZQDwetfCc2VLAp6bJQeagTzH~ClR0FEmf8uEwks9OHg1~bUV9QGmY8MF8RJgbWVf9V7Vz08p00eRoQkZob~-EUnwksUpGEHbBdwvg__&Key-Pair-Id=KUT5TJCACFTXG","Fincom School Liaison Subcommittee members and school administrators reviewed the FY24 closeout and focused on a sharp increase in out-of-district special-education costs that helped drive the district’s expense overrun.

The subcommittee heard that the school department returned a moderate balance to the town at year-end but that special-education tuition had risen to roughly $5,000,000 and was the primary driver of the spending gap. Speaker 3 (Staff member) said the office’s rough calculations showed about $382,000 returned to the town and described a pattern of higher-than-budgeted out-of-district placements that led to the variance.

Why it matters: Out-of-district tuition and related transportation are among the single largest and most volatile items in the Marblehead Public Schools budget. The committee said better tracking, clearer prepayment accounting and more robust circuit-breaker claims could reduce volatility and the likelihood of large year-end adjustments.

School staff presented a set of immediate and medium-term steps. Staff reported that Lisa Marie and another administrator assembled a roster showing every out-of-district student, the tuition charged, transportation costs and projected state rate increases. That roster, which subcommittee members said had been missing or inconsistently maintained in the recent past, is intended to give the business office and administrators a single source of truth for budgeting and claims.

Speaker 4 (Staff member) described a programmatic strategy to reduce out-of-district placements over time by strengthening in-district language-based and therapeutic programs. “My philosophy is always let’s educate our students with their life-age peers to the extent that's humanly possible,” Speaker 4 said, adding that the district will prefer bringing students back only when staff are confident in program quality.

Subcommittee members discussed prepayments as a smoothing tool. Speakers described the district’s practice, begun around 2020, of prepaying certain anticipated tuitions each year to reduce volatility at the end of the fiscal year. A participant said those prepayments in early years were roughly “between $200,000 and $300,000” and that the committee needs to include them as part of trend analyses when comparing what the district “owns” versus what was approved at Town Meeting.

Circuit breaker and extraordinary in-year relief came up repeatedly. Staff explained the state’s circuit-breaker reimbursement is a partial reimbursement for high-cost special-education cases and that an extraordinary in-year relief mechanism exists when district spending exceeds the previously claimed amount by 25 percent; amounts above the threshold are typically reimbursed at roughly 75 percent. Speaker 3 outlined the administrative burden of preparing claims and asked that program staff be closely involved in claim preparation: “Somebody that's very dialed in to the actual programs needs to do the calculation,” Speaker 3 said.

The subcommittee also discussed legal and procedural constraints on placements and settlements. Staff explained that placement decisions arise from team meetings and, where families enlist legal counsel, some cases settle before a state hearing. Participants noted that settlements can increase district liability because, if the district loses at a hearing, it may be required to pay legal and consultant fees.

What happens next: Members asked that administration return with a cleaned roster and trend analysis that combines prepayments and actual expenditures for FY23–FY25 so the committee can better project FY26 needs. Staff said they will continue using the roster to identify placements that could return to district programming and to ensure circuit-breaker claims are accurate and maximized when appropriate.

No formal motions or votes were recorded during the discussion. The subcommittee scheduled further budget conversations ahead of the Fincom warrant hearings.","Members of the Fincom School Liaison Subcommittee reviewed FY24 closeout figures and a sharp rise in out-of-district special-education tuition, discussed prepayment and tracking practices and said they would pursue circuit-breaker relief and program investments to bring students back in district.","actionData","errors"]

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Marblehead officials outline multi‑year IT refresh and call for clearer revolving‑fund roll‑forwards

Marblehead finance panel hears special-education cost surge; leaders outline tracking and circuit-breaker steps