BRRSD Operational and Financial Review Scope of Work Historical Financial Analysis (FY2019–FY2025) Review of historical funding by Towns, State, and District Expenditure trend review by major category. Use of one-time funds; recurring vs. pandemic-era grants. Certified Excess & Deficiency (E&D) balance history. Variance analysis: original budgets vs. actuals; prior projection accuracy Programs & Contract Cost Drivers Special Education (SPED): In-district vs. out-of-district placements; tuition and related transportation costs; drivers of growth; oversight mechanisms and alignment with MA best practices. Transportation Contracts: Structure, procurement, routing/utilization, performance standards, escalation terms, and fiscal impact on both general ed and SPED. Labor & Compensation (Teachers and Staff): Salary schedules, steps, lanes, longevity, stipends/extra duty; comparison to regional/state benchmarks; modeling of contract variables and their long-term budget impact Health Insurance: Plan design, enrollment mix, contribution strategy, and trend analysis; explain why the school’s increase outpaced the town’s last year and recommend options to control growth. Capital Funds & Projects Receipts and expenditures of all School capital funds since FY2019 Project list with status; budget-to-actual comparisons; change orders. Compliance with funding authorizations and procurement requirements; controls over capital payables and reimbursements. Projections & Tools Prepare multi-scenario projections for the next 3–5 years, incorporating: enrollment, SPED placement mix, transportation rates, labor contracts, health insurance trend, grant sunsets, and capital/debt impacts. Findings, Benchmarks & Recommendations Identify the factors driving cost increases and any control gaps. Provide prioritized recommendations (policy, process) with estimated fiscal effects and implementation timeline
