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FY 27 Tentative Budget Proposal �February 2, 2026

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What’s Driving Our Work?

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Strategic Objectives

Eliminate disparities in achievement and access for every student
Establish consistent district-wide systems to support organizational effectiveness
Address the district’s short- and long-term facilities and capital needs

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Budget Timeline – Key Dates

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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 13^th 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 28^th (Not yet voted)	Yarmouth Town Meeting
Tuesday, 5-5-26	Dennis Town Meeting

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Factors Driving FY 27 Budget

Predictable Factors

Implementation of strategic priorities
Settle vendor contracts

Regular day transportation
Custodial
Tech services

Level funding of major supply lines at each school
Facilities planning
Settled Collective Bargaining Contracts

Unpredictable Factors

Health Insurance
Out of District Tuition
Transportation

Out of District
McKinney Vento

Unsettled Collective Bargaining Contracts (DYEA, DYSAA)
Low State Aid

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Important Data the Supports Finance Decisions

Enrollment, Staffing, Cost Factors, Etc.

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DYRSD Staffing Level Over Time

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DYRSD Staffing Level – Similar Demographic District Comparison

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Student Enrollment

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Student Enrollment

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Student Enrollment – by Populations

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Student Enrollment – by Populations

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Out of District – Tuition & Transport

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Per Pupil Expenditure – Cape & Islands

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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

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Per Pupil Expenditure – State

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Prioritized Budget Requests

From Departments

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Prioritization Rubric

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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,

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Prioritized Requests –Included in Tentative Budget

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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

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Priority # 3 – Recommendations from Finance SubCommittee

Security Camera Upgrade - $200,000 – Apply for COPS Grant
Genetec Security Upgrade @ DYIMS - $200,000 – COPS Grant
Maintenance Van Replace - $55,000 – defer
Promote Dean to AP –$16,000 - defer
Transportation Coordinator – $75,000 defer
Replace Windows 10 EOL Desktops - $209,132 – defer
Instructional Coach ELA (grade 6-8) - $100,000 – defer

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Priority # 3 – Recommendations from Finance Sub Committee

Chromebook Replacement for all DYHS (students and Staff)

$249, 385
Recommendation – Fund outside General Budget – One-time E&D expenditure

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Why Transition to Chromebooks?

Better tool to meet academic demands
Less expensive option

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Priority # 3 – Recommendations from Finance Sub Committee

K-5 ELA Curriculum - $738,312

Recommendation: Fund outside General Fund from

Old Literacy revolving account – $150,535
E & D – (supplement with DESE PRISM Grant – May, 2026) $587,777 from E&D less PRISM Grant

Add 1 FTE to HR Department – Further analysis based on FY 25 and FY 26 costs determined $20,000 increase to fund full time person
Increase Call In Sub Pay to $130 (Budget Neutral)
Re-org –Create Dir Pupil Services - $10,000 – (Adjusted Cost)
ODD Coordinator – Part-time - $30,000 (Adjusted)
Afterschool Activities Coord – EHBi - $4,007

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Total potential E&D expenditure - $837,162

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Prioritized Requests – Not Included in Tentative Budget

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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

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Prioritized Requests – Not Included in Tentative Budget

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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.

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Summary

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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

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Tentative FY 27 Operating Budget Proposal – DESE Function Code

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Tentative FY 27 Operating Budget

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FY 26	FY 27	Difference
$80,347,758*	$86,308,845* ($263,598 in retirement savings applied)	$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

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Factors Influencing Assessment

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From Budget to Assessment

The first part of the part taken from the budget is the State Revenue – Significantly Lower than anticipated
Next piece taken is the Minimum Local Contribution – Larger impact to Yarmouth this year
Remaining “pie” (budget) is split using 5 year rolling average of foundation enrollment

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Revenues

State Funding

Chapter 70
Smaller than historical increase in CH. 70 combined with higher assessments

Investments & Solar

Investments have done well, but fed cut rate 3 times in last 6-8 months
Apply additional solar revenues to operating budget? (Initial budget includes this new practice)

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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.

The variance in the change in this number from year to year is volatile & disproportionate
It can have a large impact on assessment % increase to each town

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Foundation Enrollment

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Assessment Projections

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Reduced state aid combined with increased state assessments and final “step down” of E & D places added pressure on the Assessments.
Disproportionate MRC increase for Yarmouth has even larger share of Assessment increase shifted to Yarmouth for FY 27

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Debt Service

2021 & 2023 DYIMS Bonds

Principal = $1,275,000.00
Interest = $1,545,918.75
Total DYIMS Bonds= $2,820,918.75

DYIMS BAN

Principal = $444,445.00
Interest = $330,875.00
Total DYIMS Ban = $775,320.00

Yarmouth = $2,337,555 – 65%
Dennis = $1,258,684 – 35%

Premium $118,507.93 will be applied by the district to the interest.
This is not included in the Interest above.

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Budget – Next Steps

Incorporate Health Insurance information –Early February
Work with School Committee to determine final budget increase for FY 27 operating
Prepare options for Committee to discuss to meet budget
Meet with both towns

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Questions?

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