WESTFORD — Director of School Finance Jenny Lin delivered the fiscal year 2026 second-quarter financial report to the School Committee on Feb. 9.
The district’s total FY26 budget is $69,388,572. As of December, actual expenditures and encumbrances totaled $67,732,033, leaving a projected available balance of about $1,656,538. That represents a projected 97.61% budget utilization by the end of the fiscal year.
Lin reminded the committee that when the budget was finalized, several parts were under negotiation including school secretaries, education support professionals, custodian and maintenance staff and individual contract employees. Those costs were built into the compensation reserve, which has now been fully expended as planned.
In the general fund operating budget, the combined Unit A salary line which includes classroom teachers, specialists, medical and therapeutic services staff, library media personnel and guidance counselors, plus psychologists stands at $676,670, about $40,000 higher than at the same point last year.
The district has seen a rise in staffing disruptions this year, with 36 leaves of absence recorded in FY26. Lin also noted several retirements at Blanchard Middle School and Westford Academy. Vacancies were filled by lower-step employees; resignations and terminations were covered by short- and long-term substitutes.
Medical and therapeutic services show mixed results. While personnel salary lines have $54,566 remaining, special education contracted services are projected to run a $343,507 deficit. The FY26 budget for those contracted services was $329,887, but second-quarter projections estimate spending will reach $673,394, which is consistent with FY25 levels.
Spending on substitute teachers totaled $178,547 through the second quarter, with $327,183 remaining. That is roughly $40,000 lower than at the same time last year.
Transportation costs saw slight relief. Following a school start time study and route optimization research, the district reduced its busses from 35 in FY25 to 34 in FY26, saving $93,758.
“That is almost equivalent to one teacher with a bachelor’s degree at Step 14 salary, which is very helpful for this year’s budget,” Lin said.
For Special Education transportation costs, the combined actual expenditures and encumbrances total $1.9 million, which is a slight increase from FY25.
In operations and maintenance, substitute and overtime costs have risen over the past three years, reflecting longer leaves of absence and vacancies that take time to fill. Lin said the facilities department is working to rely more on substitutes rather than overtime, which is more cost-effective in the long run.
Heating costs pose one of the district’s largest challenges. The FY26 heating budget was set at $800,000, mirroring FY25’s budgeted amount, though actual FY25 heating expenses were closer to $1 million. With an especially cold December that doubled November’s heating bill, the projected year-end deficit for heating stands at $311,558. An additional $125,000 may be needed in encumbrances to cover the remainder of the fiscal year, bringing the projected total heating deficit to about $430,000.
“At this point in the year we have to think about how we can face this challenge and how we can cover the deficit in this area,” Lin said.
Utility services, including electricity, water and stormwater, are projected to end the year with an available balance of about $391,000, which was noted as a relief in contrast to heating.
Building security is expected to run a $45,857 deficit due to sharply rising alarm system repair costs in the last two fiscal years. Lin said the current budget covers annual inspections but not significant repairs, an issue likely to persist into FY27 and require planning for FY28.
Out-of-district special education tuition remains a major cost driver. Funding includes approximately $2.8 million from the general fund, $820,000 from a Grant 24026 offset and $3.1 million from the state’s Circuit Breaker reimbursement program. As of the second quarter, year-to-date expenditures total $1.3 million, with $2.1 million encumbered in General Fund’s operating budget. The projected year-end deficit is approximately $677,500.
The district expects to receive $171,000 in Valley Collaborative credits not yet reflected in the second-quarter report. Once applied in the third quarter, the projected deficit is expected to drop closer to $500,000, an improvement over last fiscal year, Lin said.
On the grants front, federal Title I funding ended in FY26 after Westford fell below the 2% poverty threshold. The district’s largest remaining federal grant is the IDEA 240 award at $1,099,717. Officials also anticipate a $100,000 earmark grant for the Crisafulli School to support digital literacy and classroom technology upgrades.
Lin concluded by reviewing revolving and special revenue funds. Revolving account expenditures remain consistent. Those funds are being used to offset the general fund operating budget. The school choice fund had a second-quarter ending balance of $630,322. Of the $789,869 budgeted as an offset, $530,790 has been used through the second quarter.
The School Committee concluded the meeting following the financial review.