Ridgefield Schools Track On Budget Through December, Special Education Costs Remain Key Variable

RIDGEFIELD, CT — The Ridgefield Board of Education’s Budget, Finance and Operations Committee received a midyear financial update Thursday showing the district largely on track through the second quarter, while special education costs and employee benefits remained key variables as planning for the 2026-27 budget continues.

Ridgefield Public Schools Finance Director Jill Browne reported that as of Dec. 31, the district had obligated about 96.7% of its approved operating budget, a level she said is consistent with expectations halfway through the fiscal year.

“We’re right where we need to be,” Browne told committee members.

Special education pressures

Special education spending showed a projected deficit of just over $170,000 at the end of December, an increase from roughly $49,000 a month earlier. Browne said the increase was driven primarily by related services, including outside paraeducator support and speech and language services that exceed current staffing capacity. She added that services are monitored closely and purchase orders are closed promptly when services end.

Superintendent Susie De Silva said volatility in special education spending is also influenced by student transfers into the district, particularly students with complex needs who may require additional services or specialized placements.

Despite the overage, Browne said the district is expected to receive approximately $1.2 million in state excess cost reimbursement this year — higher than the $900,000 anticipated during budget development. The increase reflects a higher state reimbursement percentage than originally projected, following additional funding added to the state’s excess cost pool.

“The more we spend, the more [we’re eligible to] receive,” De Silva said, noting that higher-cost placements can raise reimbursement levels if they meet state thresholds.

Health benefits and utilities

Browne reported that employee medical claims are running below actuarial projections, placing the district in a stronger position than last year as it approaches benefit renewal negotiations. While final figures are still pending, administrators said improved claims experience could help moderate future increases.

Utility costs showed mixed trends. Transportation accounts reflected available balances following a reconciliation of services through December, while electricity costs are expected to exceed budget. Heating oil and gas expenses, which are encumbered month to month rather than annually, showed an available balance of about $675,000 at year’s end.

Gifts, transfers and accounts

The committee reviewed several small gifts and donations, including spirit wear provided to Branchville Elementary teachers and booster funding for football transportation to the CIAC state tournament. No board action was required.

Members also discussed a $1,290 budget transfer within the cheerleading program, shifting funds from transportation to uniforms after travel plans changed. Committee members raised broader questions about how small transfers are reported and how they affect long-term budget analysis.

“I actually want to see what we did against the original budget,” member Jon Paradiso said, suggesting clearer year-end summaries to inform future budget decisions.

Browne also presented balances for district bank accounts, including special revenue, building rentals, state grants, student activities and school lunch funds. She said balances appeared typical for this point in the fiscal year, with no immediate concerns identified.

The committee adjourned after requesting follow-up information on building rental revenue and state grant drawdowns, which administrators said would be addressed at the full board meeting Monday.