Budget Hearing Presentation�February 9, 2026
1
What’s Driving Our Work?
2
Strategic Objectives
Budget Timeline – Key Dates
3
Monday 1-5-26 | Initial Budget Presentation |
Monday 2-2-26 | SC Approve Tentative Budget - Not less than 30 days prior to final budget adoption |
Monday 2-9-26 | SC Public Budget Hearing |
Monday 3-9-26�(Friday March 13th is Last Possible Date before First Town Meeting) | SC Final Budget Adoption - Not less than 45 days before first Town Meeting |
| Last Possible Date to Adopt Final Budget |
April 28th (Not yet voted) | Yarmouth Town Meeting |
Tuesday, 5-5-26 | Dennis Town Meeting |
Factors Driving FY 27 Budget
Predictable Factors
Unpredictable Factors
4
Important Data the Supports Finance Decisions
Enrollment, Staffing, Cost Factors, Etc.
5
DYRSD Staffing Level Over Time
6
DYRSD Staffing Level – Similar Demographic District Comparison
7
Student Enrollment
8
Student Enrollment
9
Student Enrollment – by Populations
10
Student Enrollment – by Populations
11
Student Enrollment – School Choice
12
Out of District – Tuition & Transport
13
Per Pupil Expenditure – Cape & Islands
14
District | Per Pupil Expenditure – 2024-2025 |
Truro | $83,123 |
Provincetown | $57,095 |
Martha’s Vineyard | $43,617 |
Nauset | $34,513 |
Sandwich | $30,116 |
Nantucket | $30,115 |
CCT | $28,777 |
Bourne | $28,436 |
Monomoy | $27,582 |
Dennis-Yarmouth | $27,574 |
Falmouth | $27,449 |
UCT | $27,219 |
Mashpee | $26,740 |
Barnstable | $25,965 |
Inclusive of Expenditures from General Funds, Grants, and Revolving
Per Pupil Expenditure – State
15
Prioritized Budget Requests
From Departments
16
Prioritization Rubric
17
Priority # | Description |
4 | Emergency need, broken failed equipment, legally required, contractually obligated, policy obligated, or to address an immediate safety hazard |
3 | In direct support of the strategic plan, to address "past due" maintenance/service work, to address an anticipated safety issue, |
2 | Preventative maintenance, acceleration of multi-year strategy, reduction of caseload/class size, request without detailed implementation plan or supporting data/research |
1 | A school or district improvement item without direct impact on the strategic plan, beautification projects, |
Prioritized Requests –Included in Tentative Budget
18
Priority | Department | Request | Cost |
4 | DYI | Add Grade 4 Teacher (FTE Transfer) | Level Funded |
4 | Facilities | Upper Gym repairs/bleacher replacement | $300,000 |
4 | Facilities | Station Ave Burner Replacement (2) | $112,000 |
4 | Facilities | Fire Alarm Replacement @ DYHS | $55,000 |
Priority # 3 – Recommendations from Finance SubCommittee
19
Priority # 3 – Recommendations from Finance Sub Committee
20
Priority # 3 – Recommendations from Finance Sub Committee
21
Total potential E&D expenditure - $837,162
Prioritized Requests – Not Included in Tentative Budget
22
Priority | Department | Request | Cost |
2 | SAE | Add Special Education Teacher* | $84,624 |
2 | EHBi | Add Special Education Teacher* | $84,624 |
2 | MLE | Add Family Liaisons to General Budget (S.O. # 1 & 2) | $100,000 |
2 | SAE | FFE Replacement (S.O. # 3) | $57,500 |
2 | EHBi | FFE Replacement (S.O. # 3) | $10,000 |
2 | Technology | Replace all remaining Smartboards with Touch view (S.O. # 1 – 3) | $364,000 |
*Further conversation with both principals and Special Ed department suggest perhaps need for sub separate program to meet joint need. Would make one Priority 3 request vs. two Priority 2 requests
Prioritized Requests – Not Included in Tentative Budget
23
Priority | Department | Request | Cost |
2 | Technology | Phone System Upgrade | $110,000 |
2 | DYHS | Create Admin .5 Admin for Athletics | $20,000 |
2 | DYHS | Add 2 FTE for DYHS “Night School” | $175,000 |
2 | DYHS | Add Teacher for ISS | $77, 581 |
2 | EHBi | FFE Replacement (S.O. # 3) | $10,000 |
2 | DYMS | Add 2 Special Ed Teachers* | $175,000 |
*Roll up enrollment would suggest a need for increased staffing (% of Special Ed Students). Two FTE balances “teaming”; however, one staff member would likely meet demand. This needs further exploration in coming weeks.
Summary
24
Priorities and Funding | |
Total Cost of Priority 4 Items (Operating)�Total Cost of Priority 3 Items (Operating) | $467,000�$74,000 |
Total E & D to Fund One-Time Priority 3 | $837,162 |
Deferred | |
Total Cost of Projects Deferred | $2,240,241 |
| |
Tentative FY 27 Operating Budget Proposal – DESE Function Code
25
Approved 2/2/26
From Budget to Assessment
© 2024 Great Minds PBC
Revenues
State Funding
Investments & Solar
27
Tentative FY 27 Operating Budget
28
FY 26 | FY 27 | Difference |
$80,347,758* | $86,308,845* | $5,983,737 (7.447%) |
Revenue Offsets: | | |
Chapter 70 | $14,199,435 | |
Regional Transport | $1,976,575 | |
Miss Rev (Solar, & PEG) | $506,812 | |
McKinney Vento Reimb | $169,000 | |
Investment Earnings | $320,000 | |
Medicaid | $475,000 | |
| School choice & charter aid + circuit breaker applied as offsets in operating ($1.2 mil and $1.8 mil respectively) | |
Total to be Assessed | | |
$62,739,011 | $68,662,023 | $5,923,012 (9.44%) |
*Both budgets supplemented by $764,167 in Title One Federally Funded Salaries
Approved 2/2/26
Required Local Contribution
After removing revenue (Chapter 70, transportation reimbursement, school choice, etc.) from the budget, first step in determining each town’s assessment is first assessing their Required Minimum Local Contribution.
29
Foundation Enrollment
30
Assessment Projections: Tentative Budget
31
Approved 2/2/26
Proposed Reductions
2/9/26
32
Finance Subcommittee Recommendations
33
Potential Reduction | Savings | Impact |
Reduce 1 CO admin (Asst Dir Pupil Services) | $132,544.88 | Shifted work to team chairs, observations/evals to building leaders, slowed initiative implementation, slowed PRS and compliance responsiveness |
Not add @ grade 4 (lose FTE) | $85,247.00 | Class size of 21.5 (237 general ed S) |
E & D for Priority 4 Facilities items | $467,000.00 | No capital planning in operating budget |
Reduce 10 para educators | $311,360.00 | Reorganization of staffing within buildings to support students |
Not replace retirement of History teacher at DYHS | $106,816.00 | Fewer sections of electives, larger class sizes in department |
Not replace retirement of DYI PE teacher | $96,546.00 | Need to align DYI and DYM schedule |
Reduce grade 3 @ EHBi | $85,247.00 | 20 S per class (80 S in gen ed classrooms) |
Reduce 1 Assistant Principal | $115,000.00 | Slower responsiveness to student discipline, slower responsiveness to parent concerns, Higher observation/evaluation caseloads, reduced presence at after hour events |
Total Savings = $1,399,761
Finance Subcommittee Recommendations
34
Potential Reduction | Total # of Staff in Group | % of Reduction |
Reduce 1 CO admin (Asst Dir Pupil Services) | 21 (33 if adding DYSAA) | 4.7% or 3% |
Not add @ grade 4 (lose FTE) | 356 | 1.123% (for all 4 positions) |
E & D for Priority 4 Facilities items | - | - |
Reduce 10 para educators | 162 (139 just paraeducators) | 5.9% or 7.19% |
Not replace retirement of History teacher at DYHS | 356 | 1.123% (for all 4 positions) |
Not replace retirement of DYI PE teacher | 356 | 1.123% (for all 4 positions) |
Reduce grade 3 @ EHBi | 356 | 1.123% (for all 4 positions) |
Reduce 1 Assistant Principal | 12 (33 if adding non-affiliated leaders) | 8.3% or 3% |
Other Potential Savings
35
Pending Item | Potential Saving | Notation |
Healthcare Decreases from 15% to 10% (Act) | $353,914 | Pending Vote of CCMHG next week |
Healthcare Decreases from 15% to 10% (Ret) | $122,270 | Pending Vote of CCMHG next week |
Retirement Savings to Apply | $145,507 | Based upon current information |
Total: | $621,691 | |
Operating Budget with Cuts and Savings
36
Adjustment to Operating Budget
37
FY 2026 Operating | FY 2027 (2/2/26) | FY 2027 (2/9/26) |
$80,347,758 | $86,308,845 (7.419%) | $84,287,393 (4.903%) |
Total Assessment | ||
$62,739,011 | $68,696,756 (9.49%) | $66,675,304 (6.274%) |
Minimum Required Contribution |
|
|
Remaining to be Assessed �($22,065,853) |
| 5 year rolling Average of Foundation Enrollment |
Total Assessment by Town | ||
Minimum RC + 5 Year Rolling Average |
|
|
Debt Service
38
Maintaining Progress
Great |
Strong Funding 6% |
Stable Funding 5.5% |
Limited Funding 4.5% |
Dysfunctional Funding 3% |
The district is “whole”, class size remain within recommended ranges, intervention supports remain in place, continued development of specialized programs to support unique needs of special education students, full and on-going implementation of Strategic plan
Increased class sizes (8-12), reduction in electives
Increased class sizes (K-7), Reduction in unified Arts, Reduction in building maintenance
Reduction in support services (Intervention, counseling, behavior, MLL), reduced extra curriculars
Shared building administration, reduction of non-instructional staff,
Increased professional development
Addressing of aging facilities and equipment, development of specialized special education programs
Expanded curricular & extra-curricular options, replace outdated school equipment, school security upgrades
Increased behavioral health supports, expanded advance learning programming (math & science),
© 2024 Great Minds PBC
Budget – Next Steps
© 2024 Great Minds PBC
Questions?
41