Special education

Circuit breaker account

The account closed FY2026 at $281,806, down from $482,004 at the close of FY2020.

1 · The facts

  • $281,806

    balance at the close of FY2026

  • $482,004

    balance at the close of FY2020, the highest

  • 5

    of the last 6 in which the balance fell

  • -$136,412

    balance at the close of FY2013, the lowest

  • $494,968

    tuition paid from it, FY2023

  • $333,495

    tuition paid from it, FY2026

  • $401,966

    paid by the state, FY2024, its file

  • $301,589

    received, FY2024, the town’s ledger

  • —

    how much of the balance is meant for next year

    not published

2 · What it shows

  1. 1

    The account closed FY2026 at $281,806, down from $482,004 at the close of FY2020.

  2. 2

    It pays tuition every year, not only in a bad one: $494,968 in FY2023 and $333,495 in FY2026.

  3. 3

    It closed below zero from FY2013 to FY2015, at -$136,412 in FY2013.

  4. 4

    For FY2024 the state lists $401,966 paid; the town’s ledger records $301,589 received.

The circuit breaker account, by year
YearOpeningReceivedSpentClosing
FY2026$293,335$325,970$337,499$281,806
FY2025$182,969$608,818$498,451$293,335
FY2024$347,676$301,589$466,296$182,969
FY2023$426,893$415,750$494,968$347,676
FY2022$455,563$519,393$548,063$426,893
FY2021$482,004$484,579$511,020$455,563
FY2020$430,958$600,500$549,454$482,004
FY2019$207,928$431,236$208,206$430,958
FY2018$238,144$248,016$278,232$207,928
FY2017$256,031$507,832$525,718$238,144
FY2016-$119,894$962,816$586,891$256,031
FY2015-$112,882$637,765$644,777-$119,894
FY2014-$136,412$614,230$590,700-$112,882
FY2013$23,254$445,423$605,089-$136,412
FY2012$35,565$554,839$567,150$23,254
FY2011-$33,279$262,734$193,889$35,565

To FY2023, the Special Revenue schedule of each annual town report; after it, carried through the town’s year-end ledgers.

What was said

  • “Dave Passion questions how the 14% increase was absorbed last year. Julianna Hanscom states it is probably absorbed with a lot of the carry over for the circuit breaker monies and that’s why that account has gone down.”

    Finance Committee minutes, 2024-03-14

Sources

What changed

Version 15 — updated September 20, 2026