District budgets · overview · five districts
Five district budgets, side by side.
Washington Central Unified Union School District (WCUUSD) and the four districts with budget pages beside it here: Harwood Unified Union School District (HUUSD), Montpelier Roxbury Public Schools (MRPS), Mount Abraham Unified School District (MAUSD) and Barre Unified Union School District (BUUSD). Every spending figure leaves out debt, capital and one-time payments, so what is compared is what it cost to run the schools each year. Districts are compared only on the fiscal years every district in a comparison has, actual spending with actual spending and adopted budgets with adopted budgets.
Read first: what is compared, and how the five sources differ
Debt, capital and one-time payments are taken out of every spending figure. Whether a district is paying off a building, or putting money into one, in a given year is largely a matter of timing, and the districts handle it differently. What remains is what it cost to run the schools that year. One-time payments: WCUUSD's COVID-19 expenses reimbursed by the Coronavirus Relief Fund ($111,847 in FY2020; $2,963,051 in FY2021), the one section any district prints as a one-off. A line-by-line read of the ten FY2025 and FY2026 budgets found nothing a district labels one-time, so no adopted budget carries one; what that read did find is listed in the WCUUSD section. Transfers to other funds that pay for running the schools (food service, other programs) stay in. The one exception is actual against adopted budget, which measures each district against its own whole budget, debt, capital and one-time payments included. Each district's debt, capital and one-time payments, year by year and with their source, are in the section What was taken out.
| District | Spending total used | Taken out | Actual years | Audited |
|---|---|---|---|---|
| WCUUSD | General-fund budget detail in the district's annual reports | Debt service; the capital line of its fund transfers; COVID-19 expenses reimbursed by the Coronavirus Relief Fund (FY2020, FY2021) | FY2020–FY2025 | The reports print "Actual" columns; they do not say audited |
| HUUSD | Schedule B (general fund) of the audited financial statements; FY2025 from the district's January 21, 2026 budget presentation | Long- and short-term debt; building improvements; transfers into its maintenance reserve and capital funds (the audits' notes on transfers) | FY2019, FY2022–FY2025 | FY2019 and FY2022–FY2024; FY2025 is not, and its debt and capital could not be taken out |
| MRPS | The general fund in its audited statements, FY2019–FY2024, and the auditor's draft for FY2025 (May 18, 2026); not the program table its own page uses | Bond principal and interest; capital outlays (to FY2021; from FY2022 capital leaves the general fund as a transfer, outside its total) | FY2019–FY2025 | Yes; FY2025 in draft |
| MAUSD | Schedule B (general fund) of the audited financial statements | Debt service; capital outlay | FY2019–FY2025 | Yes, all seven years |
| BUUSD | General fund in the district's general-ledger budget reports | Long-term debt and note interest; construction services (equipment stays) | FY2022–FY2025 | No: no audited statements are posted |
- Gaps set the shared years. HUUSD's FY2020 and FY2021 actuals are in audits that are not posted publicly; BUUSD's figures start at FY2022; WCUUSD's earliest printed actual is FY2020. So FY2022 → FY2025 is the only span of actual spending all five share, and the longer spans hold three districts each.
- Marked * in the tables: what could not be taken out. HUUSD's FY2025 actual is printed only as salaries, benefits and operating expenses, so it still includes its debt and capital; wherever it is an end point, HUUSD's change on its printed totals (both ends with debt and capital) is given beside it. HUUSD's FY2025 and FY2026 budgets still include any building improvements (its FY2024 budget had $173,390). MRPS's FY2025 is the auditor's draft. HUUSD's FY2020 budget is a total only and is left blank.
- Short-term interest and a lease. WCUUSD's interest on short-term debt (fiscal services; $130,006 in FY2025, $124,838 in FY2026) and BUUSD's revenue-anticipation-note interest ($70,000 a year) are taken out with their debt, as is BUUSD's capital-lease principal ($80,000 a year in its business office). MAUSD's short-term interest sits inside its non-school supplies and services and is not printed; HUUSD and MRPS print one debt-service line each; those stay in.
- MRPS on its audits' basis. Its figures here are lower than on its own page: the audits leave transfers (food service and capital together) outside the general fund's total, and from FY2023 they print no spending on career-center tuition (budgeted $401,500 and $429,881; the actual cell is blank), which the district's own FY2024 year-end report shows as $504,064. MRPS's adopted budgets are its program table less debt service and the capital plan printed inside each total ($250,000 to $285,000 a year).
- MAUSD lost a school. Lincoln withdrew from MAUSD effective July 1, 2023. MAUSD's spending from FY2024 serves five schools, not six; its student count follows the schools it ran each year, and the five-school count is shown beside it.
- WCUUSD's COVID-19 expenses reimbursed by Coronavirus Relief Fund money ($111,847 in FY2020; $2,963,051 in FY2021) are taken out as one-time payments. They stay in actual against adopted budget.
- BUUSD's FY2022 budget (the ledger's column) is left out of the budget comparisons: its FY2022 actual leaves out a $2,350,301 capital-project transfer, and whether the budget column holds it is not settled.
- Left as published: the FY2025 vote amounts, the FY2027 budgets put to voters and the state's per-pupil measure are the ballots' and the state's own figures, and they include debt and capital. The FY2027 budgets net of debt, capital and offsetting revenues, per LTWADM, are in the WCUUSD section.
- The state's pupil count changed in FY2025, from equalized pupils to LTWADM (Act 127 of 2022). The state's per-pupil figures are never compared across FY2024 and FY2025.
Washington Central: net cost to run the schools per LTWADM, second of five in FY2025 and FY2026
The measure. Net cost to run the schools per LTWADM: the adopted general-fund budget, less all offsetting revenues as the published budgets and the state's form net them (state special-education grants, tuition, other grants), with fund balance applied added back so that a one-time use of surplus does not move the measure, less debt and capital, divided by LTWADM, the state's pupil count since FY2025. It equals the state's education spending plus fund balance applied less debt and capital. A line-by-line read of the ten FY2025 and FY2026 budgets found no other item any district labels one-time. One-time payments are out of every actual-spending figure on this page: WCUUSD's COVID-19 expenses reimbursed by the Coronavirus Relief Fund ($111,847 in FY2020, $2,963,051 in FY2021), the one section any district prints as a one-off. The FY2027 budget is the five-school budget adopted March 3, 2026 ($43,271,845; the "FY 27 Final Detail Budget Sheet" on wcuusd.org); the 2026 annual report's three-school print of the same total, made before the February 10, 2026 town votes, is superseded. Spending by function is gross, because the published budgets do not allocate revenues to functions. Harwood's fund balance applied for FY2025 and FY2026 is not in its posted documents on file, so its figures are before the add-back and marked *. Headcount (the October 1 fall count) appears only as the input to LTWADM.
Read first: four problems in the data.
- WCUUSD's enrollment totals do not add up. In the 2026 annual report the table total is not the sum of its own school columns in any of seven rows (FY2025: 1,255 printed, 1,365 summed). The same report prints two sets of 2025-26 school enrollments, summing to 1,360 and 1,345. This page uses the Agency of Education's counts.
- A wrong column in the 2025 report. The special-education section's FY2023 column is the 2023 report's special-education administration column pasted into the wrong rows. The $300,650 printed as the FY2023 figure for "Special Education Shared Services" is part of that pasted column. The line is two older lines combined (special education, below).
- Bad rows in the state's staff survey. The AOE Teacher and Staff FTE Report carries a $4,924,400 salary row for 7.2 WCUUSD FTE in FY2023 and $0 of WCUUSD benefits in FY2021. FY2023 teacher pay is left out below.
- The FY2027 LTWADM fell 151.28 and the state has not published its parts. The pupil-count section gives bounds only.
Net cost per LTWADM
On net cost per LTWADM, WCUUSD is second to Harwood in FY2025 ($13,721 against $14,778*) and FY2026 ($14,596 against $15,016*). From FY2025 to FY2026 WCUUSD's net cost per LTWADM rose $875 (+6.4%), the most of the four districts with a complete figure; consumer prices rose +3.1%. Its FY2027 figure is $15,480 (+6.1%). For FY2027 the net cost can be computed for three of the five: WCUUSD $15,480, MAUSD $14,814, MRPS $14,501. Harwood's FY2027 debt, capital and fund balance applied are in no posted document on file, and Barre has no adopted budget. On the state's figure, which keeps debt and capital in, WCUUSD is second to Harwood in FY2025 and FY2026 and first of five in FY2027 ($16,373 against Harwood's $16,228), after its LTWADM fell 6.4% and its education spending rose 0.4%; its statewide rank on that figure is 30th of 119 districts in FY2025 and 27th in FY2026.
Growth, FY2025 → FY2026
Amount per LTWADMFY2025FY2026
Table view
| District | FY2025 LTWADM | FY2026 LTWADM | FY2025 ($) | FY2026 ($) | Change ($) | Change (%) |
|---|---|---|---|---|---|---|
| Harwood (HUUSD) | 2,647.61 | 2,659.72 | $14,778* | $15,016* | +$238 | +1.6% |
| Washington Central (WCUUSD) | 2,376.88 | 2,370.68 | $13,721 | $14,596 | +$875 | +6.4% |
| Mount Abraham (MAUSD) | 1,981.36 | 1,938.61 | $13,577 | $13,761 | +$184 | +1.4% |
| Montpelier Roxbury (MRPS) | 1,839.02 | 1,873.76 | $13,453 | $14,251 | +$798 | +5.9% |
| Barre (BUUSD) | 3,703.48 | 3,767.88 | $11,114 | $11,476 | +$362 | +3.3% |
* Harwood before the fund-balance add-back (its FY2025 and FY2026 lines are not on file; it applied $1,000,000 to $1,880,109 a year in FY2020 to FY2023).
From the budget to the net cost and to the state's figure, per LTWADM, FY2027 (adopted budgets; each district's own AOE form)
| District | LTWADM | Budget ($) | Less debt and capital ($) | Less offsetting revenues ($) | Add back fund balance applied ($) | Net cost to run the schools ($) | State's education spending ($) |
|---|---|---|---|---|---|---|---|
| Harwood (HUUSD) | 2,625.05 | $19,765 | not on file | −$3,536 | not on file | not on file | $16,229 |
| Washington Central (WCUUSD) | 2,219.40 | $19,497 | −$893 | −$3,124 | 0 | $15,480 | $16,373 |
| Mount Abraham (MAUSD) | 1,923.59 | $19,683 | −$1,015 | −$4,551 | +$697 | $14,814 | $15,132 |
| Montpelier Roxbury (MRPS) | 1,909.88 | $18,197 | −$534 | −$3,162 | 0 | $14,501 | $15,035 |
| Barre (BUUSD) | no adopted budget |
From the budget to the net cost and to the state's figure, per LTWADM, FY2026
| District | LTWADM | Budget ($) | Less debt and capital ($) | Less offsetting revenues ($) | Add back fund balance applied ($) | Net cost to run the schools ($) | State's education spending ($) |
|---|---|---|---|---|---|---|---|
| Harwood (HUUSD) | 2,659.72 | $18,502 | −$470 | −$3,016 | not on file | $15,016* | $15,486 |
| Washington Central (WCUUSD) | 2,370.68 | $18,233 | −$675 | −$2,962 | 0 | $14,596 | $15,272 |
| Mount Abraham (MAUSD) | 1,938.61 | $18,000 | −$958 | −$3,281 | 0 | $13,761 | $14,719 |
| Montpelier Roxbury (MRPS) | 1,873.76 | $17,416 | −$546 | −$2,619 | 0 | $14,251 | $14,797 |
| Barre (BUUSD) | 3,767.88 | $14,849 | −$265 | −$3,373 | +$265 | $11,476 | $11,476 |
From the budget to the net cost and to the state's figure, per LTWADM, FY2025
| District | LTWADM | Budget ($) | Less debt and capital ($) | Less offsetting revenues ($) | Add back fund balance applied ($) | Net cost to run the schools ($) | State's education spending ($) |
|---|---|---|---|---|---|---|---|
| Harwood (HUUSD) | 2,647.61 | $18,089 | −$472 | −$2,839 | not on file | $14,778* | $15,250 |
| Washington Central (WCUUSD) | 2,376.88 | $17,528 | −$864 | −$3,147 | +$204 | $13,721 | $14,380 |
| Mount Abraham (MAUSD) | 1,981.36 | $17,857 | −$886 | −$3,548 | +$154 | $13,577 | $14,309 |
| Montpelier Roxbury (MRPS) | 1,839.02 | $16,773 | −$559 | −$3,019 | +$258 | $13,453 | $13,754 |
| Barre (BUUSD) | 3,703.48 | $14,394 | −$296 | −$3,358 | +$374 | $11,114 | $11,036 |
WCUUSD, three years
| Year | LTWADM | Budget ($) | Less debt and capital ($) | Less offsetting revenues ($) | Add back fund balance applied ($) | Net cost to run the schools ($) | State's education spending ($) |
|---|---|---|---|---|---|---|---|
| FY2025 | 2,376.88 | $17,528 | −$864 | −$3,147 | +$204 | $13,721 | $14,380 |
| FY2026 | 2,370.68 | $18,233 | −$675 | −$2,962 | 0 | $14,596 | $15,272 |
| FY2027 | 2,219.40 | $19,497 | −$893 | −$3,124 | 0 | $15,480 | $16,373 |
Dollars per LTWADM, rounded so each row subtracts. Offsetting revenues are the AOE form's line 10 (state special-education grants, tuition, other grants, fund balance applied); the districts' own forms print them within $21 of the state's implied figure. Fund balance applied as budgeted: WCUUSD $485,291 (FY2025), $0 (FY2026), $0 (FY2027); MRPS $475,000, $0, $0; MAUSD $305,000, $0, $1,340,039; BUUSD $1,386,450, $1,000,000. * Harwood before the add-back. FY2027 debt and capital: WCUUSD debt service $1,331,716 and capital transfer $650,000; MRPS debt service $734,089 and capital plan $285,000; MAUSD debt service $60,000 and construction $1,892,569; Harwood's are in no posted document on file. MAUSD's own form prints $29,108,585 of FY2027 education spending and the JFO table in the cap section $29,291,058, $182,473 apart (its career-center transfer, counted as revenue by one and not the other); the tables here use each district's own form. The one-time sweep of the ten budgets: HUUSD's FY2025 budget carries a −$400,606 salary vacancy factor, $311,249 of salaries and benefits moved from a reduced Title I grant onto the general fund, its Summer Academies (eliminated in FY2026 at a stated saving of $325,000) and radon testing listed as a driver; its FY2026 budget a vacant administrative position ($136,617). The child-care payroll tax that began in FY2025: HUUSD $111,897; BUUSD $142,423 from FY2026. BUUSD moved its interventionists to a district-wide center and zeroed a $431,526 "SEA non-reimb" line without a printed reason. MAUSD budgets $76,837 of transfers to special revenue funds beyond its food-service transfer. None is labeled one-time by its district; all stay in.
Growth per LTWADM
| Per LTWADM | HUUSD | WCUUSD | MAUSD | MRPS | BUUSD | CPI-U |
|---|---|---|---|---|---|---|
| Net cost to run the schools, FY2025 to FY2026 ($) | +$238* | +$875 | +$184 | +$798 | +$362 | |
| Same (%) | +1.6%* | +6.4% | +1.4% | +5.9% | +3.3% | +3.1% |
| Net cost to run the schools, FY2026 to FY2027 ($) | not on file | +$884 | +$1,053 | +$250 | no adopted budget | |
| Same (%) | +6.1% | +7.7% | +1.8% |
The headcount line, labeled: divided by the October 1 fall count instead of LTWADM, WCUUSD reads first of the five on every FY2024 measure ($25,951 against Harwood's $24,222 on gross spending less debt and capital). LTWADM gives WCUUSD 1.752 LTWADM per resident pupil, the highest of the five (HUUSD 1.483; MAUSD 1.624; MRPS 1.561; BUUSD 1.675); sparsity and small-school weights are 9.4% of WCUUSD's count and 0% of MRPS's and BUUSD's. The weights are the state's definition of a pupil for funding; headcount ratios are not used beyond this line.
The pupil count
The six schools lost 180 pupils on the AOE fall count between fall 2021 and fall 2024 (1,487 to 1,307, −12.1%). The middle grades lost most (6-8: −73, −20.8%). The lost pupils carried 1.165 LTWADM each on the grade weights against a district average of 1.161 (computed); they were not lightly weighted. Between FY2025 and FY2026 the headcount fell 81 and LTWADM fell 6.20: the count is a two-year average, so half the fall landed in FY2027; the poverty count rose from 540.40 to 562.32; and Rumney's two-year October 1 enrollment dropped under 100 (102 to 94.5), which moved its small-school weight from 0.07 to 0.21 a pupil, worth 12.71 LTWADM (computed).
LTWADM by component, FY2025 and FY2026 (AOE weighting files)
| Component | FY2025 | FY2026 | Change |
|---|---|---|---|
| Long-term ADM (two-year average of resident pupils) | 1,356.86 | 1,324.25 | −32.61 |
| Grade weights | 215.84 | 213.35 | −2.49 |
| Poverty weight (pupils at or below 185% of poverty × 1.03) | 556.61 | 579.19 | +22.58 |
| English learner weight | 24.90 | 22.41 | −2.49 |
| Sparsity weight | 162.82 | 158.92 | −3.90 |
| Small-school weight | 59.84 | 72.56 | +12.72 |
| LTWADM | 2,376.88 | 2,370.68 | −6.20 |
FY2027: the district's LTWADM figure moved three times; the AOE has not published the components
| Date | Document | FY2027 LTWADM | Change from 2,370.68 | Printed "allocation reduction" ($) | Implied rate ($ per LTWADM, computed) |
|---|---|---|---|---|---|
| November 19, 2025 | Draft #1 presentation | 2,259.29 (estimated) | −111.39 | 1,786,250 | 16,036 |
| December 17, 2025 | Drafts 2A and 2B | 2,203.71 ("Current from AOE") | −166.97 | 2,749,996 | 16,470 |
| January 5, 2026 | Certified; Draft #3 memo | 2,219.40 (certified) | −151.28 | 2,491,582 | 16,470 |
The "allocation reduction" is the count change multiplied by the excess spending threshold ($16,470). The FY2027 revenue form has no line that moves with the count; under 16 V.S.A. § 4010(f) the count divides education spending to set the tax rate. The Bridge (December 11, 2025) quoted the business administrator: "Our biggest cost driver is that we have 111 fewer students in our long-term weighted daily average membership ... That is $1.8 million dollars in lost revenue, essentially." Draft #1's own expenditure growth was $3,018,805, of which salaries $1,614,365 and benefits $1,065,142. Peers' FY2027 LTWADM change: HUUSD −1.3%, MRPS +1.9%, MAUSD −0.8%, BUUSD −6.95%; statewide −0.84%.
Fall 2025: the AOE staff report's K-12 count by school rose 8 while the certified LTWADM fell 151.28
| School | Fall 2024 (K-12) | Fall 2025 (K-12) | Change |
|---|---|---|---|
| Berlin | 150 | 152 | +2 |
| Calais | 77 | 89 | +12 |
| Doty | 63 | 57 | −6 |
| East Montpelier | 172 | 174 | +2 |
| Rumney | 88 | 102 | +14 |
| U-32 | 646 | 630 | −16 |
| Six schools | 1,196 | 1,204 | +8 |
LTWADM is built from resident pupils and the poverty count; attendance at the six schools is a different measure (the district's U-32 figure of 671 includes 42 tuition-in and 10 choice-in pupils). Bounds (computed): if the poverty count held, the resident count fell about 118 between fall 2023 and fall 2025; if the resident count fell 60, the poverty count fell about 72. The Bridge (February 3, 2026) paraphrased the superintendent as expecting "a 14.9% decline in student enrollment in FY27"; no public count is near that figure. What settles it: the AOE's certified FY2027 LTWADM calculator for WCUUSD, which the AOE distributes to districts and has not published.
Staff and pay, per LTWADM
WCUUSD's total staff per LTWADM is within 4% of Harwood's, Mount Abraham's and Montpelier Roxbury's in FY2025 and FY2026 and 10% to 16% above Barre's; it equals Vermont's (13.50 against 13.49 per 100 LTWADM). Its staff count was 327.1 FTE in FY2025 and 320.1 in FY2026, and 320.7 in FY2020, when its K-12 enrollment was 18% higher. It is between second and fourth of five in every staff category and fourth in total because it leads in none. Its pay per staff member is the highest of the five ($69,004 against $65,875 for the peer average and $63,357 for Vermont), so its salaries per LTWADM are second to Harwood's ($9,317 against $9,427) and +9.0% above Vermont's.
Table view
| District | Teachers | Paraprofessionals | Student services | Leadership | Support services | Other (enterprise) | Total |
|---|---|---|---|---|---|---|---|
| Harwood (HUUSD) | 6.05 | 1.98 | 2.14 | 1.32 | 2.44 | 0.00 | 13.93 |
| Washington Central (WCUUSD) | 5.85 | 2.12 | 1.68 | 0.75 | 2.68 | 0.43 | 13.50 |
| Mount Abraham (MAUSD) | 4.93 | 2.25 | 2.14 | 1.16 | 3.35 | 0.00 | 13.83 |
| Montpelier Roxbury (MRPS) | 6.50 | 2.24 | 1.28 | 0.75 | 3.01 | 0.05 | 13.83 |
| Barre (BUUSD) | 5.06 | 1.39 | 2.73 | 0.61 | 1.88 | 0.00 | 11.68 |
| Vermont | 5.49 | 2.55 | 2.11 | 0.81 | 2.35 | 0.18 | 13.49 |
Table view
| District | Teachers | Paraprofessionals | Student services | Leadership | Support services | Other (enterprise) | Total ($) |
|---|---|---|---|---|---|---|---|
| Harwood (HUUSD) | 4,719 | 693 | 1,626 | 978 | 1,411 | 0 | 9,427 |
| Washington Central (WCUUSD) | 4,670 | 692 | 1,380 | 851 | 1,533 | 190 | 9,317 |
| Mount Abraham (MAUSD) | 3,706 | 833 | 1,667 | 1,255 | 1,816 | 0 | 9,276 |
| Montpelier Roxbury (MRPS) | 5,087 | 804 | 961 | 845 | 1,359 | 64 | 9,119 |
| Barre (BUUSD) | 3,561 | 378 | 1,704 | 615 | 1,082 | 0 | 7,340 |
| Vermont | 4,179 | 794 | 1,430 | 856 | 1,240 | 46 | 8,544 |
Pay per staff FTE and the split of the salary gap, FY2026
| HUUSD | WCUUSD | MAUSD | MRPS | BUUSD | Peer average | Vermont | |
|---|---|---|---|---|---|---|---|
| Salaries per LTWADM ($) | 9,427 | 9,317 | 9,276 | 9,119 | 7,340 | 8,791 | 8,544 |
| Salaries per staff FTE ($) | 67,667 | 69,004 | 67,073 | 65,924 | 62,837 | 65,875 | 63,357 |
| Staff FTE per 100 LTWADM | 13.93 | 13.50 | 13.83 | 13.83 | 11.68 | 13.32 | 13.49 |
| Average teacher salary ($) | 77,958 | 79,827 | 75,094 | 78,250 | 70,326 | 75,407 | 76,168 |
WCUUSD against each peer, FY2026: salaries per LTWADM −1.2% (HUUSD), +0.4% (MAUSD), +2.2% (MRPS), +26.9% (BUUSD); staff per LTWADM −3.1%, −2.4%, −2.4%, +15.6%; pay per FTE +2.0%, +2.9%, +4.7%, +9.8%. Against Vermont the whole salary gap is pay rates: staff per LTWADM is equal and pay per FTE is 8.9% higher. Average teacher salary ranked third of five in FY2020 to FY2022 and first in FY2024 to FY2026 (FY2020 $61,867; FY2026 $79,827; +29.0%; CPI-U +27.4%); WCUUSD's base salary ($54,224 in 2025-26) is the highest of the four published and its top cell ($89,365) is below Harwood's ($92,840) and Montpelier Roxbury's ($95,133 by 2027-28). On the FY2026 roster 63 of 108 full-time classroom teachers earn $84,399 or more; years of service are not published, so pay rate and seniority cannot be separated.
Administration, per LTWADM
On every administration measure available, WCUUSD is second to Mount Abraham on dollars per pupil, first or second on pay per administrator, and third or fourth on administrators per pupil. Its superintendent is the lowest paid of the five; its special-education and curriculum directors are the highest paid. Leadership headcount is 0.75 per 100 LTWADM against a peer average of 0.96 and Vermont's 0.81; the average leadership salary is $113,361 against $99,124 and $105,870.
FY2024, per equalized pupil
FY2025, per LTWADM
Table view
| District | FY2024 ($) | FY2024 per equalized pupil ($) | FY2025 ($) | FY2025 per LTWADM ($) | Change FY2022 to FY2024 (%) | Change FY2022 to FY2025 (%) |
|---|---|---|---|---|---|---|
| Harwood (HUUSD) | 4,652,269 | 2,705 | not on site | not on site | +13.9% | not on site |
| Washington Central (WCUUSD) | 4,223,129 | 3,067 | 4,367,181 | 1,837 | +6.9% | +10.5% |
| Mount Abraham (MAUSD) | 4,144,883 | 3,381 | 4,506,740 | 2,275 | +20.3% | +30.8% |
| Montpelier Roxbury (MRPS) | 3,065,020 | 2,511 | 2,838,807 | 1,544 | +6.4% | −1.5% |
| Barre (BUUSD) | 4,631,698 | 2,100 | 4,965,391 | 1,341 | +17.4% | +25.9% |
| CPI-U | +9.8% | +12.7% |
Census F-33 administration functions, FY2024 (general administration plus school administration, the one uniform function coding across the five)
| District | General administration ($) | School administration ($) | Both ($) | Both, per equalized pupil ($) |
|---|---|---|---|---|
| Mount Abraham (MAUSD) | 1,179,000 | 2,520,000 | 3,699,000 | 3,017 |
| Washington Central (WCUUSD) | 954,000 | 2,787,000 | 3,741,000 | 2,717 |
| Harwood (HUUSD) | 1,105,000 | 2,769,000 | 3,874,000 | 2,252 |
| Montpelier Roxbury (MRPS) | 595,000 | 1,944,000 | 2,539,000 | 2,080 |
| Barre (BUUSD) | 1,276,000 | 3,299,000 | 4,575,000 | 2,075 |
WCUUSD's school administration is the highest of the five in dollars; per pupil it is second to Mount Abraham on the two functions together.
Leadership salaries per LTWADM
Average salary per leadership FTE
Table view
| FY2026 | HUUSD | WCUUSD | MAUSD | MRPS | BUUSD |
|---|---|---|---|---|---|
| Leadership FTE | 35.1 | 17.8 | 22.4 | 14.0 | 23.0 |
| Leadership FTE per 100 LTWADM | 1.32 | 0.75 | 1.16 | 0.75 | 0.61 |
| Leadership salaries ($) | 2,601,408 | 2,017,825 | 2,432,795 | 1,583,608 | 2,315,673 |
| Leadership salaries per LTWADM ($) | 978 | 851 | 1,255 | 845 | 615 |
| Leadership salaries and benefits per LTWADM ($) | 1,342 | 1,121 | 1,680 | 1,104 | 795 |
| Average leadership salary per FTE ($) | 74,093 | 113,361 | 108,607 | 113,115 | 100,681 |
| Central directors' salaries per LTWADM ($) | 345 | 291 | 424 | 322 | 284 |
| Principals' and assistant principals' salaries per LTWADM ($) | 449 | 434 | 547 | 393 | 252 |
* Harwood's 35.1 FTE and $74,093 average include 13 department heads coded as leadership at $3,400 each; without them its average is $115,658 on 22.1 FTE, the highest of the five. Central directors: superintendent, assistant superintendent, business manager, special-education, curriculum, IT and early-education directors. Schools run: HUUSD 7; WCUUSD 6; MAUSD 5; MRPS 3; BUUSD 3.
Pay by position, FY2026 (FTE; average salary $)
| Position | HUUSD | WCUUSD | MAUSD | MRPS | BUUSD |
|---|---|---|---|---|---|
| Superintendent | 1.0; 193,697 | 1.0; 160,268 | 1.0; 186,046 | 1.0; 180,000 | 1.0; 180,000 |
| Assistant superintendent | none | none | 1.0; 149,125 | none | none |
| Business manager | 1.0; 146,740 | 1.0; 132,494 | 1.0; 135,278 | 1.0; 143,000 | 1.0; 121,492 |
| Special-education director | 1.0; 119,153 | 1.0; 144,031 | 1.0; 125,563 | 1.0; 143,434 | 4.0; 88,360 |
| Curriculum director | 2.0; 127,035 | 1.0; 145,473 | none | 0.5; 136,814 | 1.0; 109,180 |
| IT director | 2.0; 102,416 | 1.0; 108,591 | 2.7; 84,259 | 0.5; 136,814 | 1.0; 121,540 |
| Principals | 10.0; 119,499 | 6.0; 114,541 | 5.0; 127,466 | 5.0; 111,579 | 4.0; 123,256 |
| Assistant principals | none | 3.0; 114,106 | 3.9; 108,690 | 2.0; 89,646 | 5.0; 91,056 |
| Athletic directors | 1.6; 78,143 | 2.0; 73,539 | 2.0; 86,579 | 1.0; 91,577 | 2.0; 73,066 |
| Department heads | 13.0; 3,400 | 1.0; 84,642 | 3.2; 84,768 | 2.0; 75,798 | none |
WCUUSD's own record: superintendent services $822,868 (FY2025 budget) to $830,982 (FY2027 budget), +1.0%; Board of Education services $270,228 to $314,820 (+16.5%), a section that is insurance ($165,700 in FY2027), legal ($58,450), purchased professional services ($28,350), board stipends ($33,180) and dues; fiscal services salaries and benefits $510,871 to $644,367 (+26.1%); office of the principal $2,363,208 to $2,355,660 (−0.3%). The district's only central-office staffing chart is dated November 10, 2025 (30.4 FTE in the central column, about 26.5 of them district-wide special-education staff); no earlier chart exists, so central-office growth is not in the public record.
Special education, per LTWADM
This site's special education and student support group, FY2025 actual, gross, per LTWADM: BUUSD $4,799; WCUUSD $4,465; MRPS $4,055; MAUSD $3,289 (Harwood's function data ends at FY2024). WCUUSD is second of the four, gross and net of the state's special-education revenue. The group grew $2,825,212 (+36.3%) at WCUUSD from FY2022 to FY2025 (MRPS +65.0%; BUUSD +33.2%; MAUSD +7.4%; CPI-U +12.7%). On the AOE's uniform measure, cost per child with an IEP in FY2024, WCUUSD is third of five ($34,537; peer average $34,619; Vermont $29,326) and second on the share of pupils with IEPs (18.1%; Vermont 19.6%).
Special education and student support, FY2025, and the state's special-education revenue beside it, per LTWADM
| District | Group, gross ($) | Budgeted state special-education revenue, FY2025 ($) | Group net of that revenue ($) | Revenue lines counted |
|---|---|---|---|---|
| Barre (BUUSD) | 4,799 | 2,516 | 2,283 | census block, state placed, extraordinary |
| Washington Central (WCUUSD) | 4,465 | 2,092 | 2,373 | one line, SPED expenditure reimbursement |
| Montpelier Roxbury (MRPS) | 4,055 | 1,606 | 2,449 | census block grant, extraordinary, excess cost |
| Mount Abraham (MAUSD) | 3,289 | 2,035 | 1,254 | block grant, extraordinary |
| Harwood (HUUSD) | not on site | not on file | not on file (FY2024 actual $5,083,844) |
The revenue lines are not on one definition across districts. WCUUSD's special-education section net of its reimbursement, FY2025 actual: $8,946,544 gross, $4,785,837 reimbursed, $4,160,707 net, $1,751 per LTWADM.
WCUUSD's "Special Education Shared Services" line: the former "Special Education Programs" and "Extraordinary Program" lines combined (FY2025 budget: $3,023,334 + $1,863,300 = $4,886,634)
| Fiscal year | Combined line ($) | Change ($) | Change (%) | Per LTWADM ($) |
|---|---|---|---|---|
| FY2021 actual | 3,434,719 | n/a | ||
| FY2022 actual | 3,459,091 | +$24,372 | +0.7% | n/a |
| FY2023 actual | 3,634,699 | +$175,608 | +5.1% | n/a |
| FY2024 actual | 3,749,939 | +$115,240 | +3.2% | n/a |
| FY2025 actual | 4,503,034 | +$753,095 | +20.1% | 1,895 |
| FY2026 budget | 4,972,727 | +$469,693 | +10.4% | 2,098 |
| FY2027 budget | 4,996,275 | +$23,548 | +0.5% | 2,251 |
FY2021 to FY2025: +$1,068,315 (+31.1%); CPI-U +20.7%. The increase came in FY2025. What the line pays for by object is in no public document; the FY2026 roster shows 36.4 FTE of central special-services staff with $2,989,888 of salary. The state's census grant to WCUUSD is about $3.2 million to $3.3 million a year (FY2026 estimate $3,215,579), set by a base rate times the three-year average pupil count; the district's special-education reimbursement revenue rose from $4,495,279 (FY2024 actual) to $5,167,438 (FY2027 budget). The section came in under budget every year FY2021 to FY2025, by $365,225 to $1,033,275 gross. WCUUSD's count of students with extraordinary costs is suppressed in the state table ("less than 11").
AOE special-education cost reports, WCUUSD
| FY2019 | FY2020 | FY2021 | FY2022 | FY2024 | |
|---|---|---|---|---|---|
| Total special-education cost ($) | 6,045,635 | 6,410,177 | 6,423,969 | 6,384,714 | 8,357,927 |
| Children with IEPs (December 1) | 211 | 235 | 221 | 222 | 242 |
| Share of resident pupils (%) | 15.8 | 18.0 | 16.9 | 17.1 | 18.1 |
| Cost per child ($, computed) | 28,652 | 27,277 | 29,068 | 28,760 | 34,537 |
FY2019 to FY2024: cost +38.2%; children +14.7%; cost per child +20.5%; CPI-U +22.2%. No FY2023 report exists. FY2024 cost per special-education student, five districts: MRPS $38,209; HUUSD $38,126; MAUSD $36,218; WCUUSD $34,537; BUUSD $25,924; Vermont $29,326. Share of pupils with IEPs: BUUSD 28.2%, WCUUSD 18.1%, HUUSD 16.0%, MAUSD 15.1%, MRPS 14.5%, Vermont 19.6%.
The spending cap
WCUUSD's FY2027 budget is $97 per LTWADM ($215,705) under the excess spending threshold: education spending $36,337,813, LTWADM 2,219.40, $16,372.81 against a threshold of $16,470. Draft #1 was $2,289,757 over on the district's November estimates; the board cut $2,848,409 from it; after the count was certified an amendment restored the U-32 director of student services, adding $155,949. Act 169 of 2026 lowers the threshold from 118% of the inflation-adjusted FY2025 statewide average to 115.5% for FY2028, then 114.5%, 113.5%, 113% and 112.5% by FY2032; on the Joint Fiscal Office's inflation projection the FY2028 threshold computes to about $16,563, $190 above WCUUSD's FY2027 figure. The hold-harmless floor (96.5% of the prior year's LTWADM) is suspended through FY2029; had it applied, WCUUSD's FY2027 count would have been 2,287.71 and its figure $15,884 (computed).
WCUUSD's FY2027 budget against the threshold under three rules (JFO, budgets as of May 18, 2026; the 112% column from March data)
| Rule | Threshold ($ per LTWADM) | WCUUSD ($ per LTWADM) | WCUUSD ($) | Districts over, statewide |
|---|---|---|---|---|
| 118% (law for FY2027) | 16,470 | 97 under | 215,705 under | 8 |
| 115.5% (law for FY2028) | 16,121 | 251 over | 557,778 over | 13 |
| 112% (alternative JFO scored) | 15,633 | 740 over | 1,642,022 over | 32 |
Peers, FY2027, one source (JFO from AOE data)
| District | Education spending FY2026 ($) | FY2027 ($) | Change (%) | LTWADM FY2026 | LTWADM FY2027 | Per LTWADM FY2026 ($) | FY2027 ($) | Change (%) |
|---|---|---|---|---|---|---|---|---|
| Washington Central (WCUUSD) | 36,203,852 | 36,337,813 | +0.4% | 2,370.68 | 2,219.40 | 15,272 | 16,373 | +7.2% |
| Harwood (HUUSD) | 41,188,115 | 42,601,368 | +3.4% | 2,659.72 | 2,625 | 15,486 | 16,228 | +4.8% |
| Montpelier Roxbury (MRPS) | 27,725,667 | 28,714,530 | +3.6% | 1,873.76 | 1,910 | 14,797 | 15,035 | +1.6% |
| Mount Abraham (MAUSD) | 28,534,233 | 29,291,058 | +2.7% | 1,938.61 | 1,924 | 14,719 | 15,227 | +3.5% |
| Barre (BUUSD) (no adopted budget) | 43,239,188 | 44,694,488 | +3.4% | 3,767.88 | 3,506 | 11,476 | 12,748 | +11.1% |
WCUUSD's local revenues fell from $7,348,250 (FY2023) to $6,934,032 (FY2027); Harwood's rose from $6,910,579 (FY2024) to $9,283,479, Mount Abraham's from $5,504,090 to $8,754,195 and Montpelier Roxbury's from $4,870,347 to $6,039,745. Barre's FY2027 figure is from the JFO table; it has no adopted FY2027 budget. For Mount Abraham the JFO table prints $29,291,058 of FY2027 education spending and its own form $29,108,585 ($15,132 per LTWADM), $182,473 apart; the net-cost tables above use each district's own form.
Where WCUUSD's cost per LTWADM exceeds the peer and Vermont averages
These estimates are provisional on the data being correct. They rest on WCUUSD's printed budgets and on the state's staff survey, cost reports and counts, each of which carries inconsistencies listed below. Each figure below is WCUUSD's value less the average, at WCUUSD's own size (the difference per LTWADM times its LTWADM, or per FTE times its FTE): the amount WCUUSD would spend less if it matched the average on that measure. Percent is of WCUUSD's FY2026 net cost to run the schools, $34,602,445 (1% is $346,024). The peer average is the four other districts unless the row says three. Payroll rows are salaries only; benefits would add 43%. The rows overlap, so they do not sum; the total rows are the ceiling. Against Vermont the gap is pay rates: WCUUSD's staff per LTWADM equals the state's and its pay per FTE is 8.9% higher. Against the peers, pay rates are $1,001,000 of the $1,249,000 payroll gap and about 4.4 FTE the rest. Leadership is a pay-rate gap, not a headcount gap. Special education is the largest function gap against the three peers and at the average on cost per IEP child. On net cost per LTWADM WCUUSD is $970 (+7.1%) above the four-peer average and $253 above the three-peer average without Barre.
Summary: what WCUUSD would save at the average, by area
| Area and measure | WCUUSD | Peer average | Saving if WCUUSD matched the peer average ($) | As % of net cost | Vermont average | Saving if WCUUSD matched Vermont ($) | As % of net cost |
|---|---|---|---|---|---|---|---|
| Leadership pay: Average salary per leadership FTE, FY2026, 17.8 FTE held ($) | 113,361 | 99,124 | $253,000 | 0.7 | 105,870 | $133,000 | 0.4 |
| Leadership headcount: Leadership FTE per 100 LTWADM, FY2026 | 0.75 | 0.96 | none (WCUUSD is below) | 0 | 0.81 | none (WCUUSD is below) | 0 |
| Administration spending: Site group per LTWADM, FY2025 ($; three peers) | 1,837 | 1,720 | $278,000 | 0.8 | not available | ||
| Administration spending: Census general plus school administration per equalized pupil, FY2024 ($) | 2,717 | 2,356 | $497,000 | 1.4 | not available | ||
| Special education and student support: Site group per LTWADM, FY2025, gross ($; three peers) | 4,465 | 4,048 | $991,000 | 2.9 | not available | ||
| Special education and student support: Same, net of budgeted state special-education revenue ($; three peers) | 2,373 | 1,995 | $898,000 | 2.6 | not available | ||
| Special education: AOE cost per child with an IEP, FY2024, 242 children ($) | 34,537 | 34,619 | none (WCUUSD is below) | 0 | 29,326 | $1,261,000 | 3.6 |
| Teacher payroll: Salaries per LTWADM, FY2026 ($) | 4,670 | 4,268 | $953,000 | 2.8 | 4,179 | $1,164,000 | 3.4 |
| Support services and enterprise operations payroll: Salaries per LTWADM, FY2026 ($) | 1,723 | 1,433 | $687,000 | 2.0 | 1,286 | $1,036,000 | 3.0 |
| Student services payroll: Salaries per LTWADM, FY2026 ($) | 1,380 | 1,490 | none (WCUUSD is below) | 0 | 1,430 | none (WCUUSD is below) | 0 |
| All payroll: Salaries per LTWADM, FY2026, all categories netted ($) | 9,317 | 8,790 | $1,249,000 | 3.6 | 8,544 | $1,833,000 | 5.3 |
| Three elementary schools: Positions tied to the Calais and Doty buildings with benefits, non-payroll building cost, and the teaching positions consolidation removes; paraeducators, special educators and nurses excluded ($ a year, before the small-school weight offset) | $1,487,000 to $1,888,000 | 4.3 to 5.5 | |||||
| Total: Net cost to run the schools per LTWADM, FY2026 ($; four peers) | 14,596 | 13,626 | $2,300,000 | 6.6 | |||
| Total: Same, three peers, Barre excluded ($) | 14,596 | 14,343 | $600,000 | 1.7 | |||
| Total: State's education spending per LTWADM, FY2026 ($; includes debt and capital; percent of education spending $36,203,852) | 15,272 | 13,449 | $4,320,000 | 11.9 |
Of the teacher payroll saving, $613,000 (peers) and $508,000 (Vermont) is pay rate and the rest is headcount (5.0 and 8.6 FTE above the averages). FY2025 rows use the FY2025 net cost ($32,613,000) and FY2024 rows FY2024 spending less debt and capital ($36,019,825) as the percent base. The Vermont FY2026 state's-figure average is AOE's education spending total for responding districts divided by the statewide LTWADM, so it is approximate. Harwood, the one district above WCUUSD on net cost, is outside the function-group rows because its FY2025 function data is not on this site.
What three elementary schools would remove
Computed from pupil counts and class-size caps, not from the district's drafts. The five elementaries run 34 K-6 classrooms for 575 pupils (16.9 a class) and employ 6.4 FTE of art, music and PE teachers, 4.8 FTE of counselors, 3.3 of library staff and 3 of nurses (FY2026 roster, shared positions included). The district's 2026-27 projection is 453 K-5 pupils (Berlin 125, Calais 62, Doty 42, East Montpelier 136, Rumney 88) and 86 sixth-graders, who stay in the elementary schools in this arithmetic (the district's October 2025 model moved them to U-32; that move is on hold). Today's K-6 sections are 34. Three K-6 sites (Berlin 145 pupils, East Montpelier with Calais 244, Rumney with Doty 150) with one section per grade as the floor and a cap of 20 pupils need 29 sections; at a cap of 18, 32. Teachers and paraeducators at a closed school are not a saving: the pupils need the same classes and aides at the receiving schools. The saving is the sections consolidation removes, the specials that scale with them, one counselor and one library position per school, and the positions tied to the two buildings.
Three-school total (computed; provisional on the roster and enrollment figures being correct, see the inconsistencies below): $1,487,000 to $1,888,000 a year, 4.3% to 5.5% of the FY2026 net cost, before the count offset. Closing two schools under 100 pupils removes their small-school weight, about 29 LTWADM net, which on an unchanged budget raises net cost per LTWADM by about $180; the saving lowers it by $627 to $796. Net: $447 to $616 per LTWADM. The district's own figures: its November 19, 2025 estimate was $1,088,508 (Middlesex and Worcester $498,581; Calais and East Montpelier $589,927), withdrawn in January 2026 as "not accurate data as of our current budget scenario"; its three-school budget (Draft 2b, $35,880,665 of education spending, 306.91 FTE) carried 6.0 more direct-instruction FTE than its five-school budget (Draft 2a, $35,950,824, 304.28 FTE) at the same dollars, so the district took the classroom saving as smaller classes and full-time specialists.
Positions at Calais and Doty on the FY2026 roster (own rows; shared positions excluded)
| Positions | FTE | Salaries ($) | With benefits ($) | Saving on closure? |
|---|---|---|---|---|
| Principals (Calais $89,038; Doty $107,024) | 2.0 | 196,062 | 280,565 | yes; the district's letter: six principals to four |
| Administrative assistants to the principal | 2.0 | 87,527 | 125,251 | yes, if not re-hired at the receiving schools; the district does not say |
| Buildings and grounds (one lead maintenance, 2.3 FTE of custodians; a maintenance position shared with Rumney, $69,510, counted at zero) | 3.3 | 195,710 | 280,061 | yes, once the buildings are closed; the district does not say |
| Food service (two cooks) | 2.0 | 72,662 | 103,979 | yes; the district does not say |
| Subtotal, positions tied to the buildings | 9.3 | 551,961 | 789,856 | |
| Nurses (2.0), counselors (2.0), library (1.3) | 2.3 | 188,920 | 270,345 | partly: three schools need three counselors against 4.8 FTE today and three library positions against 3.3; the elementaries already share 3.0 FTE of nurses |
| Classroom and specials teachers (K-5, PK, art, music, PE, interventionist) | 13.4 | 1,046,579 | 1,497,655 | partly: the pupils need the same classes at the receiving schools; the saving is the sections consolidation removes (table below) |
| Paraeducators | 9.0 | 288,456 | 412,781 | no: assigned to pupils, who move |
Teaching positions, three K-6 schools against five
| Positions | FTE saved | Cost per FTE with benefits ($) | Saving a year ($) |
|---|---|---|---|
| K-6 classroom sections: 34 today to 29 at 20 a class, or 32 at 18 a class (Berlin 145 pupils, East Montpelier with Calais 244, Rumney with Doty 150) | 2.0 to 5.0 | 116,483 | 233,000 to 582,000 |
| Art, music, PE: 6.4 FTE for 39 PK-6 sections today; 34 to 37 PK-6 sections after | 0.3 to 0.8 | 103,659 | 31,000 to 83,000 |
| Counselors: 4.8 FTE to one per school | 1.8 | 122,326 | 220,000 |
| Library: 3.3 FTE to one per school | 0.3 | 103,009 | 31,000 |
| Nurses: 3.0 FTE already shared across five schools | 0.0 | 0 | |
| Special educators, interventionists, paraeducators: set by pupils and IEPs | 0.0 | 0 | |
| Teaching positions, total | 4.4 to 7.9 | 515,000 to 916,000 | |
| Positions tied to the two buildings (above), with benefits | 9.3 | 789,856 | |
| Non-payroll building cost: Calais 22,510 and Doty 15,996 square feet of 335,452, at the district's average | 182,000 | ||
| Three-school total, before the count offset | 1,487,000 to 1,888,000 |
Buildings: the state assessments put the two schools' ten-year needs at $1,206,600 (Calais) and $850,800 (Doty); the district's FY2027 capital plan carries a $480,000 pellet boiler and relocation at Doty. A closed building still carries heat, insurance and upkeep until it is sold or leased, which the documents do not price. Transportation: the district modeled the same number of buses with longest rides of 60 minutes, so no saving is counted. The count offset: Calais (two-year average 76.5) and Doty (63.5) carry the 0.21 weight: −29.4; their pupils at Berlin and East Montpelier (0.07): +9.8; Rumney passing 100 drops from 0.21 to 0.07: about −9.
Data inconsistencies that bear on these figures
The savings estimates above are provisional on correct data. Every source used for WCUUSD on this page disagrees with itself or with another source somewhere. The items below are the ones that bear on the accuracy of a WCUUSD figure; each is as printed or as staged, uncorrected. "Report 2026" means the annual report printed for the March 2026 vote, and so on.
WCUUSD's own documents against themselves
| What | Values | Where | Status |
|---|---|---|---|
| Enrollment table totals are not the sums of their own school columns | Report 2026: every one of seven rows (FY2025: 1,255 printed, 1,365 summed); report 2025: four rows. Three reports print three FY2024 totals (1,384; 1,284; 1,291). School sidebars disagree with the table in the same report. | Reports 2024-revised, 2025, 2026, enrollment pages | unexplained; this page uses the AOE counts |
| Two sets of 2025-26 school enrollments in one report | School facts pages sum to 1,360 (U-32 678); the p. 34 table's FY26 (Proj) row sums to 1,345 (U-32 671) under a printed total of 1,253 | Report 2026 | unexplained |
| The annual report's superseded three-school print of the FY2027 budget against the adopted five-school budget, same total | $43,271,845 both; debt service $955,585 against $1,331,716; special education $9,879,839 against $9,276,645; salaries-support $1,833,676 against $1,545,768 | Report 2026 (printed before the February 10, 2026 town votes) against the Final Detail Budget Sheet on wcuusd.org, the adopted budget; the two prints are set side by side, function by function, on the WCUUSD budget page | the reallocation is not itemized in either print; why debt service differs by $376,131 is unexplained |
| FY2023 column of the special-education section is the wrong column | 13 detail lines sum to $2,545,128 against the printed total $6,784,101; the values are the 2023 report's special-education administration FY2022 column (sum $398,517 against that report's $398,516) | Report 2025 pp. 15-16 against reports 2023 and 2024 | paste error; the $300,650 "shared services" figure is this artifact |
| The special-education line set changed without a note | "Special Education Shared Services" = the former "Special Education Programs" + "Extraordinary Program" (FY2025 budget $3,023,334 + $1,863,300 = $4,886,634) | Reports 2024-revised and 2025 | relabel, proven on budgets only; no line can be followed FY2023 to FY2025 |
| FY2026 budget printed with two line compositions | Same grand total; benefits totals $262,762 apart | Reports 2025 and 2026 | unexplained |
| FY2027 LTWADM printed three ways in two months | 2,259.29 (November 19), 2,203.71 "Current from AOE" (December 17), 2,219.40 certified (January 5); the "allocation reduction" priced at $16,036 a pupil in November and $16,470 after | FY2027 presentations and memos | the move from 2,203.71 to 2,219.40 is unexplained; the rate switch is unexplained |
| Special-educator FTE for 2025-26, three documents | 23.4 (Student Support Services sheet), 24.4 (report 2026 school pages), 21.0 (FY2026 roster) | District documents | unexplained (coding) |
| FY2026 roster against the district's AOE submission | 315.09 FTE, $21,918,866 against 320.1 FTE, $22,087,461 | FY26SalaryInfo.pdf against the AOE FTE report | explained in part: a point-in-time contract list |
| Free or reduced lunch shares by school | 10 to 30 points higher in the 2023-24 and 2024-25 reports than in the years either side | School facts pages, 2023 to 2026 | not one definition |
| Tax-rate pages | Swapped headers (report 2026 p. 33); every town's figure differs between p. 32 and p. 33; the FY2025 rate printed three ways (1.5855; 1.4696; 1.4536) | Reports 2025 and 2026 | unexplained |
| FY2027 benefits increase | Draft #1 +$1,065,142; final +$24,215, with salaries −$281,090 | Draft #1 summary against the Final Summary Sheet | unexplained |
WCUUSD against the state, the Census and the press
| What | Values | Sources | Status |
|---|---|---|---|
| District enrollment totals against the AOE fall count | FY2025: 1,354 and 1,255 printed against 1,307; U-32 2024-25: 694 (district) against 646 (AOE) | Reports against the AOE fall count | unexplained; the U-32 gap is the size of a tuitioned-in cohort or a count date |
| The AOE staff survey's WCUUSD FY2023 teacher salary row | U-32 "Itinerant Ungraded Teachers" 7.2 FTE, $4,924,400; the district's teacher total then exceeds its Census instruction salaries by $934,301 | AOE FTE report against Census F-33 | source defect; FY2023 teacher pay unusable |
| The AOE staff survey's WCUUSD FY2021 benefits | $0 on $18,052,038 of salaries, against $6,894,000 in the Census | AOE FTE report against Census F-33 | source defect |
| The AOE staff survey's enrollment denominator, FY2020 to FY2022 | 60 to 84 above the AOE K-12 fall count, equal from FY2023 | AOE FTE report against the AOE fall count | definition change inside the report |
| Teacher FTE jump in FY2024 | AOE 138.8 to 155.3 to 141.4 against the district's own 110.34 to 113.8 to 101.8; 21 to 24 central special-education teachers coded to schools in FY2024 only | AOE FTE report against reports 2023 to 2026 | coding location, not a staffing change |
| Special-education teacher FTE for 2025-26, four sources | 25.2 (AOE), 21.0 (roster), 23.4 (district sheet), 24.4 (report 2026) | AOE and district | unexplained (coding) |
| AOE ESSA report against its own fall count and the district's books | SY2022-23 membership 1,378 against a K-12 count of 1,295; ESSA dollars fell $1,332,789 while the district's actual rose $1,717,353 | AOE ESSA workbooks against the fall count and report 2024-revised | unexplained |
| Census F-33 tuition flows against the printed lines | Payments to other school systems $1,711,000 (FY2024) against the printed tech-center tuition line $692,978 | F-33 against report 2025 | unexplained (coding crosswalk not public) |
| AOE FY2022 special-education cost report | WCUUSD's total cost equals its formula-eligible cost (zero federal), unlike every other SU; the FY2021 report carries FY2020 ADM for all | AOE cost reports | source defect |
| AOE FY2024 special-education revenue against the district's line | $5,930,262 against $4,495,279 ($1,434,983); the AOE's state and local expenditures ($7,840,408) match the district's two sections within $395 | AOE handout against report 2025 | definitional (federal IDEA booked outside the general fund), not confirmed |
| Years the excess spending penalty was suspended | Act 127 text FY2024-2029 (repealed from July 1, 2025); AOE workbook FY2022-FY2025; JFO FY2025-2029 and FY2022-2029 | Act 127, Act 183, AOE, JFO | unexplained |
| Inflation index named for the threshold | AOE: New England Economic Project; JFO and Act 169: NIPA deflator; the dollar thresholds agree | AOE page against JFO and statute | wording |
| Superintendent's "14.9% decline in student enrollment in FY27" | Certified LTWADM −6.4%; AOE fall count −5.8%; AOE K-12 school enrollment +0.7%; district October 1 attending +2.3% | The Bridge (February 3, 2026) against every public count | measure unidentified |
| Harwood's fund balance and special-education revenue, FY2025 and FY2026 | Not in its posted budget books on file (they end at FY2023) | HUUSD | not on file; Harwood's net cost is before the add-back |
Peer data carry their own defects that bear on the comparison: Harwood's benefits in the AOE survey run 58% to 59% of salaries against 38.6% in the Census; Mount Abraham's FY2021 special-education directors row is $1,280,179 for 2.0 FTE; Barre's FY2024 paraprofessional salaries are about double the adjacent years; Montpelier Roxbury's posted FY2026 schedule prints one cell out of pattern; the two JFO FY2027 tables differ for Mount Abraham and Barre after revotes, and Barre has no adopted FY2027 budget.
Open questions and the documents that would settle them
Held by the Agency of Education: the FY2027 LTWADM calculator for WCUUSD, by component; fall 2025 enrollment by grade and PK for the six schools; transportation aid by district, FY2022 to FY2026; special-education cost reports for FY2023 and FY2024 and extraordinary-cost reimbursement by district; ESSER drawdowns by district; the reason WCUUSD's small-schools grant ($171,302) ended after FY2024 while Harwood's, Montpelier Roxbury's and Mount Abraham's continued through FY2026.
Held by the district: the general ledger by function and object, FY2021 to FY2025, for the special-education lines; the itemized reallocation of the FY2027 budget from the annual report's three-school print to the adopted five-school budget, including why debt service differs by $376,131 between the two prints; central-office staffing by year before 2024-25; the position list for the adopted FY2027 budget; health-insurance renewal, plan mix and employer cost by year, and what turned Draft #1's $1,065,142 benefits increase into $24,215; the measure behind "a 14.9% decline in student enrollment in FY27"; years of service of the teaching staff; which costs the $3,045,220 Coronavirus Relief Fund grant paid in FY2021 and which grant-funded positions moved to the general fund after September 2024; one definition for the enrollment totals the annual reports print; the Configuration Committee's cost model behind its $1,088,508 estimate.
Not on file for this page: Harwood's FY2025 and FY2026 budgeted fund balance applied and state special-education revenue (its posted budget books end at FY2023).
Spending
Actual spending from FY2022 to FY2025 is the one span all five districts share. It rose in every district, from +5.7% (MAUSD) to +26.9% (HUUSD); consumer prices +12.7% over the same years (Bureau of Labor Statistics CPI-U, fiscal-year averages). 4 of the five rose faster than prices.
Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 actual ($) | FY2025 actual ($) |
|---|---|---|---|---|
| Harwood (HUUSD) | +26.9% | +$10,155,398 | $37,722,587 | $47,877,985 |
| Barre (BUUSD) | +22.8% | +$9,726,953 | $42,697,208 | $52,424,161 |
| Montpelier Roxbury (MRPS) | +22.4% | +$5,207,303 | $23,206,274 | $28,413,577 |
| WCUUSD | +20.6% | +$6,519,458 | $31,693,126 | $38,212,584 |
| Mt Abraham (MAUSD) | +5.7% | +$1,672,725 | $29,297,233 | $30,969,958 |
HUUSD's FY2025 still includes its debt and capital and its FY2022 does not (marked *); on its printed totals at both ends HUUSD's change is +21.7%. MRPS's FY2025 is the auditor's draft.
Actual spending without debt, capital and one-time payments, by fiscal year (blank: no figure on that basis; * see Read first)
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|---|---|
| WCUUSD | $29,667,879 | $29,205,766 | $31,693,126 | $33,410,479 | $36,019,825 | $38,212,584 | |
| HUUSD | $34,738,674 | $37,722,587 | $40,112,851 | $43,453,463 | $47,877,985* | ||
| MRPS | $20,182,419 | $20,657,657 | $21,405,138 | $23,206,274 | $25,052,958 | $27,605,536 | $28,413,577* |
| MAUSD | $27,810,307 | $28,381,949 | $29,168,576 | $29,297,233 | $30,038,339 | $30,048,915 | $30,969,958 |
| BUUSD | $42,697,208 | $46,144,414 | $48,967,356 | $52,424,161 |
Longer span, actual spending without debt, capital and one-time payments, FY2020 → FY2025 (WCUUSD, MRPS, MAUSD); consumer prices +23.5%
| District | FY2020 | FY2025 | Change | Percent |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | $20,657,657 | $28,413,577* | +$7,755,920 | +37.5% |
| WCUUSD | $29,667,879 | $38,212,584 | +$8,544,705 | +28.8% |
| Mt Abraham (MAUSD) | $28,381,949 | $30,969,958 | +$2,588,009 | +9.1% |
Longer span, actual spending without debt, capital and one-time payments, FY2019 → FY2025 (HUUSD, MRPS, MAUSD); consumer prices +25.4%
| District | FY2019 | FY2025 | Change | Percent |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | $20,182,419 | $28,413,577* | +$8,231,158 | +40.8% |
| Harwood (HUUSD) | $34,738,674 | $47,877,985* | +$13,139,311 | +37.8% |
| Mt Abraham (MAUSD) | $27,810,307 | $30,969,958 | +$3,159,651 | +11.4% |
HUUSD's FY2025 still includes its debt and capital and its FY2019 does not.
Students and spending per student
Students are the Agency of Education's fall count of each district's schools, the count each district page uses, not the LTWADM count the state uses for tax rates. Spending per student is actual spending divided by that count in the same year. From FY2022 to FY2025 the count fell in every district; side by side with spending:
FY2022 → FY2025, ranked by spending
| District | Spending | Students | Spending per student |
|---|---|---|---|
| Harwood (HUUSD) | +26.9%* | −2.5% | +30.2%* |
| Barre (BUUSD) | +22.8% | −1.3% | +24.4% |
| Montpelier Roxbury (MRPS) | +22.4%* | −4.8% | +28.7%* |
| WCUUSD | +20.6% | −12.1% | +37.2% |
| Mt Abraham (MAUSD) | +5.7% | −12.9% | +21.3% |
MAUSD's students on its five remaining schools in both years (Lincoln left out of FY2022 too): 1,362 → 1,254 (−7.9%); spending per student on that count $21,510 → $24,697 (+14.8%). MAUSD's FY2022 spending still includes educating Lincoln's students, so neither MAUSD figure is like-for-like; both are shown.
Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 per student ($) | FY2025 per student ($) |
|---|---|---|---|---|
| WCUUSD | +37.2% | +$7,923 | $21,313 | $29,237 |
| Harwood (HUUSD) | +30.2% | +$6,312 | $20,922 | $27,234 |
| Montpelier Roxbury (MRPS) | +28.7% | +$5,370 | $18,730 | $24,100 |
| Barre (BUUSD) | +24.4% | +$4,834 | $19,767 | $24,601 |
| Mt Abraham (MAUSD) | +21.3% | +$4,338 | $20,359 | $24,697 |
HUUSD's FY2025 still includes its debt and capital and its FY2022 does not (marked * in the tables).
Students (fall count) by fiscal year
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|---|---|
| WCUUSD | 1,546 | 1,538 | 1,482 | 1,487 | 1,424 | 1,388 | 1,307 |
| HUUSD | 1,888 | 1,879 | 1,818 | 1,803 | 1,833 | 1,794 | 1,758 |
| MRPS | 1,273 | 1,259 | 1,180 | 1,239 | 1,227 | 1,190 | 1,179 |
| MAUSD | 1,485 | 1,476 | 1,418 | 1,439 | 1,417 | 1,279 | 1,254 |
| BUUSD | 2,359 | 2,321 | 2,140 | 2,160 | 2,201 | 2,236 | 2,131 |
| MAUSD, five schools | 1,355 | 1,371 | 1,334 | 1,362 | 1,347 | 1,279 | 1,254 |
The state's FY2018 file counts every school twice and is left out.
Change in students
| District | FY2019 → FY2025 | FY2022 → FY2025 |
|---|---|---|
| WCUUSD | −15.5% | −12.1% |
| Harwood (HUUSD) | −6.9% | −2.5% |
| Montpelier Roxbury (MRPS) | −7.4% | −4.8% |
| Mt Abraham (MAUSD) | −15.6% | −12.9% |
| Barre (BUUSD) | −9.7% | −1.3% |
Longer span, spending per student, FY2020 → FY2025 (WCUUSD, MRPS, MAUSD); consumer prices +23.5%
| District | FY2020 | FY2025 | Change | Percent |
|---|---|---|---|---|
| WCUUSD | $19,290 | $29,237 | +$9,947 | +51.6% |
| Montpelier Roxbury (MRPS) | $16,408 | $24,100* | +$7,692 | +46.9% |
| Mt Abraham (MAUSD) | $19,229 | $24,697 | +$5,468 | +28.4% |
Longer span, spending per student, FY2019 → FY2025 (HUUSD, MRPS, MAUSD); consumer prices +25.4%
| District | FY2019 | FY2025 | Change | Percent |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | $15,854 | $24,100* | +$8,246 | +52.0% |
| Harwood (HUUSD) | $18,400 | $27,234* | +$8,835 | +48.0% |
| Mt Abraham (MAUSD) | $18,727 | $24,697 | +$5,969 | +31.9% |
HUUSD's FY2025 still includes its debt and capital and its FY2019 does not.
Adopted budgets
The budget each district adopted, without debt and capital (no adopted budget carries a one-time payment), as later documents print it. FY2023 → FY2026 is the span all five share: adopted budgets rose from +5.8% (MAUSD) to +22.3% (WCUUSD); consumer prices +9.3% (FY2026 on 11 published months). 4 of the five rose faster than prices.
Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2023 adopted ($) | FY2026 adopted ($) |
|---|---|---|---|---|
| WCUUSD | +22.3% | +$7,585,518 | $34,038,429 | $41,623,947 |
| Montpelier Roxbury (MRPS) | +20.7% | +$5,423,548 | $26,187,567 | $31,611,115 |
| Harwood (HUUSD) | +19.1% | +$7,688,816 | $40,271,761 | $47,960,577 |
| Barre (BUUSD) | +18.9% | +$8,750,307 | $46,201,662 | $54,951,969 |
| Mt Abraham (MAUSD) | +5.8% | +$1,820,446 | $31,216,591 | $33,037,037 |
HUUSD's FY2026 budget still includes any building improvements (marked * in the table).
Adopted budgets without debt and capital, by fiscal year
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|---|---|
| WCUUSD | $33,219,731 | $32,773,864 | $34,038,429 | $36,756,478 | $39,609,926 | $41,623,947 | ||
| HUUSD | $35,879,896 | $36,980,657 | $38,718,217 | $40,271,761 | $43,937,190 | $46,643,587* | $47,960,577* | |
| MRPS | $22,696,989 | $23,039,865 | $24,290,698 | $25,023,602 | $26,187,567 | $27,845,405 | $29,817,152 | $31,611,115 |
| MAUSD | $27,650,311 | $29,808,171 | $30,199,335 | $30,454,834 | $31,216,591 | $31,608,316 | $33,625,595 | $33,037,037 |
| BUUSD | $46,201,662 | $48,530,461 | $52,210,664 | $54,951,969 |
Blank: no adopted figure on the same basis. WCUUSD's FY2020 figure is an adjusted budget, BUUSD's FY2022 is the ledger column discussed above and HUUSD's FY2020 is a total only. * see Read first.
Longer span, adopted budgets without debt and capital, FY2021 → FY2026 (WCUUSD, HUUSD, MRPS, MAUSD); consumer prices +24.5% (FY2026 on 11 published months)
| District | FY2021 | FY2026 | Change | Percent |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | $24,290,698 | $31,611,115 | +$7,320,417 | +30.1% |
| Harwood (HUUSD) | $36,980,657 | $47,960,577* | +$10,979,920 | +29.7% |
| WCUUSD | $33,219,731 | $41,623,947 | +$8,404,216 | +25.3% |
| Mt Abraham (MAUSD) | $30,199,335 | $33,037,037 | +$2,837,702 | +9.4% |
Longer span, adopted budgets without debt and capital, FY2019 → FY2026 (HUUSD, MRPS, MAUSD); consumer prices +29.4% (FY2026 on 11 published months)
| District | FY2019 | FY2026 | Change | Percent |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | $22,696,989 | $31,611,115 | +$8,914,126 | +39.3% |
| Harwood (HUUSD) | $35,879,896 | $47,960,577* | +$12,080,681 | +33.7% |
| Mt Abraham (MAUSD) | $27,650,311 | $33,037,037 | +$5,386,726 | +19.5% |
The FY2025 budgets
Every district needed more than one vote to adopt its FY2025 budget, and each adopted budget was 3.7% to 5.8% below its first proposal. These are the amounts on the ballots, with debt and capital in them.
| District | Votes | First proposal | Adopted | Change |
|---|---|---|---|---|
| Harwood (HUUSD) | 2 | $50,844,703 | $47,892,873 | −5.8% |
| WCUUSD | 2 | $43,810,548 | $41,662,364 | −4.9% |
| Montpelier Roxbury (MRPS) | 2 | $32,316,114 | $30,845,415 | −4.6% |
| Mt Abraham (MAUSD) | 3 | $37,014,566 | $35,381,196 | −4.4% |
| Barre (BUUSD) | 4 | $55,380,532 | $53,308,338 | −3.7% |
From each district's documents as recorded on its page: WCUUSD's 2024 and 2024-revised annual reports (Vote No. 2, May 7, 2024); HUUSD's February 2024 proposal, defeated in March 2024; MRPS's March 2024 proposal, defeated, and the revised budget adopted April 30, 2024; MAUSD's votes of March 5 and April 16, 2024 (failed) and June 11, 2024 (passed; the second vote's amount is not in the documents); BUUSD's ledgers and expense sheets (defeated three times, adopted September 17, 2024).
FY2027
| District | FY2027 budget put to voters (as warned, with debt and capital) | Status |
|---|---|---|
| WCUUSD | $43,271,845 | Approved March 3, 2026, 1,684–1,379 (district clerk's certification) |
| Harwood (HUUSD) | $51,884,847 | Approved March 3, 2026, 2,104–1,343 (Waterbury Roundabout, March 4, 2026) |
| Montpelier Roxbury (MRPS) | $34,754,275 | Approved March 3, 2026, 1,608–759 (certificate of election) |
| Mt Abraham (MAUSD) | $37,862,780 | Put to voters March 3, 2026; no result found. It is not among the 19 budgets defeated or the 12 set for later votes in the statewide unofficial status report of March 4, 2026. |
| Barre (BUUSD) | $56,621,592 | No adopted budget: defeated March 3, May 12 and September 15, 2026; this amount is warned for November 3, 2026 |
The same budgets net of debt, capital and offsetting revenues, per LTWADM, are in the WCUUSD section.
Actual against adopted budget
Actual spending minus the adopted budget, as a percent of the budget: each district against its own whole budget, so debt, capital and one-time payments are in both sides, as they are in the budget the district runs against. Each column is one fiscal year, so reading down a column compares districts in the same year; blank where either figure is missing. MRPS is its audited general fund against the audit's own budget column (FY2025: the auditor's draft).
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|---|---|
| WCUUSD | +3.9% | +1.0% | −1.8% | −2.3% | −3.3% | ||
| HUUSD | −3.2% | −2.6% | −0.7% | −1.2% | 0.0% | ||
| MRPS | −4.9% | −4.3% | −7.0% | −7.6% | −4.7% | −1.4% | −5.1%* |
| MAUSD | −1.8% | −4.0% | −3.3% | −2.5% | +2.2% | −2.2% | −6.2% |
| BUUSD | 0.0% | +1.4% | +0.5% |
Positive: spent more than the adopted budget. WCUUSD's FY2021 includes the COVID expenses reimbursed by Coronavirus Relief Fund money. MRPS's program table, which its own page uses, shows FY2019 −5.0%, FY2020 −3.8%, FY2021 −3.7%, FY2022 −0.6%, FY2024 +7.2%, FY2025 +8.7%; its actual spending there runs $2,605,911 (FY2024) and $4,355,982 (FY2025) above the audits' general fund, a difference not yet traced. * FY2025 is the auditor's draft.
What was taken out: debt, capital and one-time payments
Each district's debt, capital and one-time payments by fiscal year, the amounts subtracted from its printed total in every spending figure on this page except actual against adopted budget. Blank: no figure that year, or (marked *) nothing could be taken out. The list under the tables gives every amount with the document it comes from.
Debt taken out, actual
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|---|---|
| WCUUSD | $1,931,683 | $1,441,710 | $1,427,678 | $1,222,520 | $1,113,695 | $1,136,778 | |
| HUUSD | $728,536 | $621,190 | $661,861 | $590,553 | * | ||
| MRPS | $509,776 | $763,350 | $758,856 | $757,878 | $758,860 | $756,497 | $744,495* |
| MAUSD | $453,154 | $201,114 | $198,577 | $195,972 | $193,428 | $62,584 | $60,112 |
| BUUSD | $487,488 | $661,076 | $755,637 | $633,496 |
Capital taken out, actual
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|---|---|
| WCUUSD | $1,116,012 | $3,206,522 | $2,225,000 | $880,000 | $901,234 | $923,252 | |
| HUUSD | $533,960 | $1,011,518 | $1,600,818 | $835,040 | * | ||
| MRPS | $823,431 | $722,503 | $145,053 | $0 | $0 | $0 | $0* |
| MAUSD | $237,808 | $1,138,365 | $992,518 | $1,463,742 | $3,104,638 | $3,007,108 | $2,146,044 |
| BUUSD | $503,539 | $437,858 | $575,228 | $524,864 |
One-time payments taken out, actual
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|---|---|
| WCUUSD | $111,847 | $2,963,051 | $0 | $0 | $0 | $0 | |
| HUUSD | $0 | $0 | $0 | $0 | * | ||
| MRPS | $0 | $0 | $0 | $0 | $0 | $0 | $0* |
| MAUSD | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| BUUSD | $0 | $0 | $0 | $0 |
WCUUSD's COVID-19 expenses reimbursed by the Coronavirus Relief Fund, printed as a section of its own in FY2020 and FY2021. No other district prints a one-time payment in its actuals, and no adopted budget carries one.
Debt taken out, adopted budgets
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|---|---|
| WCUUSD | $1,504,249 | $1,486,085 | $1,250,840 | $1,263,619 | $1,129,186 | $1,101,055 | ||
| HUUSD | $769,295 | $742,475 | $621,941 | $615,323 | $614,730 | $714,286* | $749,350* | |
| MRPS | $505,717 | $773,353 | $763,392 | $759,982 | $751,254 | $763,095 | $758,263 | $753,149 |
| MAUSD | $381,222 | $202,064 | $199,848 | $198,476 | $197,512 | $62,584 | $60,112 | $61,393 |
| BUUSD | $672,007 | $686,173 | $701,173 | $701,173 |
Capital taken out, adopted budgets
| District | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|---|---|
| WCUUSD | $706,522 | $725,000 | $880,000 | $901,234 | $923,252 | $500,000 | ||
| HUUSD | $533,959 | $2,028,809 | $1,050,000 | $1,768,774 | $870,321 | $535,000* | $500,000* | |
| MRPS | $250,000 | $260,000 | $270,000 | $250,000 | $260,000 | $270,000 | $270,000 | $270,000 |
| MAUSD | $1,000,000 | $940,000 | $1,000,000 | $1,100,000 | $1,200,000 | $2,198,000 | $1,695,489 | $1,796,013 |
| BUUSD | $380,650 | $399,000 | $396,500 | $296,000 |
Every amount taken out, with its source
| District | Year | Printed total | Taken out | Amount | Source |
|---|---|---|---|---|---|
| WCUUSD | FY2020 actual | $32,827,421 | Debt service (debt) | $1,665,197 | WCUUSD annual reports (debt service section; fund transfer out, capital line, 2021 report; COVID-19 section) |
| Interest on short-term debt (fiscal services) (debt) | $266,486 | ||||
| Fund transfer – capital (capital) | $1,116,012 | ||||
| COVID-19 expenses reimbursed by the Coronavirus Relief Fund (printed section) (one-time) | $111,847 | ||||
| WCUUSD | FY2021 actual | $36,817,049 | Debt service (debt) | $1,233,426 | WCUUSD annual reports (debt service section; fund transfer out, capital line, 2023 report; COVID-19 section) |
| Interest on short-term debt (fiscal services) (debt) | $208,284 | ||||
| Fund transfer – capital (capital) | $3,206,522 | ||||
| COVID-19 expenses reimbursed by the Coronavirus Relief Fund (printed section) (one-time) | $2,963,051 | ||||
| WCUUSD | FY2022 actual | $35,345,804 | Debt service (debt) | $1,219,841 | WCUUSD annual reports (debt service section; fund transfer out, capital line, 2024-revised report; COVID-19 section) |
| Interest on short-term debt (fiscal services) (debt) | $207,837 | ||||
| Fund transfer – capital (capital) | $2,225,000 | ||||
| WCUUSD | FY2023 actual | $35,512,999 | Debt service (debt) | $1,102,311 | WCUUSD annual reports (debt service section; fund transfer out, capital line, 2025 report; COVID-19 section) |
| Interest on short-term debt (fiscal services) (debt) | $120,209 | ||||
| Fund transfer – capital (capital) | $880,000 | ||||
| WCUUSD | FY2024 actual | $38,034,754 | Debt service (debt) | $989,584 | WCUUSD annual reports (debt service section; fund transfer out, capital line, 2025 report; COVID-19 section) |
| Interest on short-term debt (fiscal services) (debt) | $124,111 | ||||
| Fund transfer – capital (capital) | $901,234 | ||||
| WCUUSD | FY2025 actual | $40,272,614 | Debt service (debt) | $998,640 | WCUUSD annual reports (debt service section; fund transfer out, capital line, 2026 report; COVID-19 section) |
| Interest on short-term debt (fiscal services) (debt) | $138,138 | ||||
| Fund transfer – capital (capital) | $923,252 | ||||
| WCUUSD | FY2021 adopted | $35,430,502 | Debt service (debt) | $1,241,324 | WCUUSD annual reports (budget columns) |
| Interest on short-term debt (fiscal services) (debt) | $262,925 | ||||
| Fund transfer – capital (capital) | $706,522 | ||||
| WCUUSD | FY2022 adopted | $34,984,949 | Debt service (debt) | $1,223,160 | WCUUSD annual reports (budget columns) |
| Interest on short-term debt (fiscal services) (debt) | $262,925 | ||||
| Fund transfer – capital (capital) | $725,000 | ||||
| WCUUSD | FY2023 adopted | $36,169,269 | Debt service (debt) | $1,042,432 | WCUUSD annual reports (budget columns) |
| Interest on short-term debt (fiscal services) (debt) | $208,408 | ||||
| Fund transfer – capital (capital) | $880,000 | ||||
| WCUUSD | FY2024 adopted | $38,921,331 | Debt service (debt) | $1,021,198 | WCUUSD annual reports (budget columns) |
| Interest on short-term debt (fiscal services) (debt) | $242,421 | ||||
| Fund transfer – capital (capital) | $901,234 | ||||
| WCUUSD | FY2025 adopted | $41,662,364 | Debt service (debt) | $999,180 | WCUUSD annual reports (budget columns) |
| Interest on short-term debt (fiscal services) (debt) | $130,006 | ||||
| Fund transfer – capital (capital) | $923,252 | ||||
| WCUUSD | FY2026 adopted | $43,225,002 | Debt service (debt) | $976,217 | WCUUSD annual reports (budget columns) |
| Interest on short-term debt (fiscal services) (debt) | $124,838 | ||||
| Fund transfer – capital (capital) | $500,000 | ||||
| HUUSD | FY2019 actual | $36,001,170 | Long-term debt, principal (debt) | $550,435 | HUUSD audit FY2019, Schedule B; FY2019 audit, Schedule D p. 78: transfers in to the capital projects funds |
| Long-term debt, interest (debt) | $115,198 | ||||
| Short-term debt interest (debt) | $62,903 | ||||
| Transfer to the maintenance reserve / capital funds (capital) | $533,960 | ||||
| HUUSD | FY2022 actual | $39,355,295 | Long-term debt, principal (debt) | $472,369 | HUUSD audit FY2022, Schedule B; FY2022 audit, Note 4 (p. 40): transfers to the maintenance reserve |
| Long-term debt, interest (debt) | $148,821 | ||||
| Building improvements (capital) | $11,518 | ||||
| Transfer to the maintenance reserve / capital funds (capital) | $1,000,000 | ||||
| HUUSD | FY2023 actual | $42,375,530 | Long-term debt, principal (debt) | $522,080 | HUUSD audit FY2023, Schedule B; FY2023 audit, Note 4 (p. 40): transfers to the maintenance reserve |
| Long-term debt, interest (debt) | $139,781 | ||||
| Building improvements (capital) | $76,394 | ||||
| Transfer to the maintenance reserve / capital funds (capital) | $1,524,424 | ||||
| HUUSD | FY2024 actual | $44,879,056 | Long-term debt, principal (debt) | $473,519 | HUUSD audit FY2024, Schedule B; FY2024 audit, Note 4 (p. 39): transfers to the maintenance reserve |
| Long-term debt, interest (debt) | $117,034 | ||||
| Building improvements (capital) | $138,109 | ||||
| Transfer to the maintenance reserve / capital funds (capital) | $696,931 | ||||
| HUUSD | FY2025 actual | $47,877,985 | HUUSD's FY2025 actual is printed only as salaries, benefits and operating expenses (no FY2025 audit posted), so its debt and capital could not be taken out and are still in this figure | HUUSD January 21, 2026 budget presentation, 'Actual FY25' column | |
| HUUSD | FY2019 adopted | $37,183,150 | Long-term debt, principal (debt) | $555,370 | HUUSD audit FY2019, Schedule B original budget; PowerSchool budget report, FY2019 proposed, transfers to other funds (the FY2019 transfer into the capital funds was $533,960) |
| Long-term debt, interest (debt) | $119,725 | ||||
| Short-term debt interest (debt) | $94,200 | ||||
| Transfer to the maintenance reserve / capital funds (capital) | $533,959 | ||||
| HUUSD | FY2021 adopted | $39,751,941 | Debt service (principal and interest) (debt) | $742,475 | HUUSD FY2022 budget packet (Exhibit A by object; PowerSchool budget report by function) |
| Building improvements (capital) | $148,700 | ||||
| Transfer to the maintenance reserve fund (capital) | $1,880,109 | ||||
| HUUSD | FY2022 adopted | $40,390,158 | Long-term debt, principal (debt) | $472,385 | HUUSD audit FY2022, Schedule B original budget; FY2023 budget packet, summary by object |
| Long-term debt, interest (debt) | $149,556 | ||||
| Building improvements (capital) | $50,000 | ||||
| Transfer to the maintenance reserve / capital funds (capital) | $1,000,000 | ||||
| HUUSD | FY2023 adopted | $42,655,858 | Long-term debt, principal (debt) | $472,956 | HUUSD audit FY2023, Schedule B original budget; FY2023 budget packet, summary by object (the FY2023 audit's transfer note prints the same $1,524,424) |
| Long-term debt, interest (debt) | $142,367 | ||||
| Building improvements (capital) | $244,350 | ||||
| Transfer to the maintenance reserve / capital funds (capital) | $1,524,424 | ||||
| HUUSD | FY2024 adopted | $45,422,241 | Long-term debt, principal (debt) | $473,504 | HUUSD audit FY2024, Schedule B original budget; February 14, 2024 budget presentation |
| Long-term debt, interest (debt) | $141,226 | ||||
| Building improvements (capital) | $173,390 | ||||
| Transfer to the maintenance reserve / capital funds (capital) | $696,931 | ||||
| HUUSD | FY2025 adopted | $47,892,873 | Debt service (principal and interest) (debt) | $714,286 | HUUSD budget presentation by object (January 22, 2025 budget presentation) |
| Transfer to the maintenance reserve fund (capital) | $535,000 | ||||
| HUUSD | FY2026 adopted | $49,209,927 | Debt service (principal and interest) (debt) | $749,350 | HUUSD budget presentation by object (January 22, 2025 budget presentation (FY2026 proposed; adopted total within $1)) |
| Transfer to the maintenance reserve fund (capital) | $500,000 | ||||
| MRPS | FY2019 actual | $21,515,626 | Interest — bonds (debt) | $306,678 | MRPS audit FY2019, statement of general fund expenditures, budget and actual |
| Principal - bonds (debt) | $203,098 | ||||
| Capital outlays (capital) | $823,431 | ||||
| MRPS | FY2020 actual | $22,143,510 | Interest - bonds (debt) | $311,159 | MRPS audit FY2020, statement of general fund expenditures, budget and actual |
| Principal — bonds (debt) | $452,191 | ||||
| Capital outlays (capital) | $722,503 | ||||
| MRPS | FY2021 actual | $22,309,047 | Interest - bonds (debt) | $298,479 | MRPS audit FY2021, statement of general fund expenditures, budget and actual |
| Principal - bonds (debt) | $460,377 | ||||
| Capital outlays (capital) | $145,053 | ||||
| MRPS | FY2022 actual | $23,964,152 | Debt service - principal (debt) | $466,860 | MRPS audit FY2022, statement of general fund expenditures, budget and actual |
| Debt service - interest (debt) | $291,018 | ||||
| MRPS | FY2023 actual | $25,811,818 | Debt service - principal (debt) | $475,710 | MRPS audit FY2023, statement of general fund expenditures, budget and actual |
| Debt service - interest (debt) | $283,150 | ||||
| MRPS | FY2024 actual | $28,362,033 | Debt service - principal (debt) | $488,985 | MRPS audit FY2024, statement of general fund expenditures, budget and actual |
| Debt service - interest (debt) | $267,512 | ||||
| MRPS | FY2025 actual | $29,158,072 | Debt service - principal (debt) | $497,835 | MRPS financial statements for FY2025, DRAFT May 18, 2026 (board packet, June 3, 2026), general fund budget and actual, pp. 18-19 |
| Debt service - interest (debt) | $246,660 | ||||
| MRPS | FY2019 adopted | $23,452,706 | Debt Service (debt) | $505,717 | MRPS 'Budget Overview - By Program' (city report); capital plan: FY2021 budget presentation p. 6 / 2020 city report p. 109 |
| Capital plan (the capital reserve article) (capital) | $250,000 | ||||
| MRPS | FY2020 adopted | $24,073,218 | Debt Service (debt) | $773,353 | MRPS 'Budget Overview - By Program' (city report); capital plan: 2020 city report p. 109 |
| Capital plan (the capital reserve article) (capital) | $260,000 | ||||
| MRPS | FY2021 adopted | $25,324,090 | Debt Service (debt) | $763,392 | MRPS 'Budget Overview - By Program' (city report); capital plan: 2021 city report p. 104 |
| Capital plan (the capital reserve article) (capital) | $270,000 | ||||
| MRPS | FY2022 adopted | $26,033,584 | Debt Service (debt) | $759,982 | MRPS 'Budget Overview - By Program' (city report); capital plan: 2023 city report p. 105 |
| Capital plan (the capital reserve article) (capital) | $250,000 | ||||
| MRPS | FY2023 adopted | $27,198,821 | Debt Service (debt) | $751,254 | MRPS 'Budget Overview - By Program' (city report); capital plan: 2023 city report p. 105 |
| Capital plan (the capital reserve article) (capital) | $260,000 | ||||
| MRPS | FY2024 adopted | $28,878,500 | Debt Service (debt) | $763,095 | MRPS 'Budget Overview - By Program' (city report); capital plan: 2023 and 2024 city reports |
| Capital plan (the capital reserve article) (capital) | $270,000 | ||||
| MRPS | FY2025 adopted | $30,845,415 | Debt Service (debt) | $758,263 | MRPS 'Budget Overview - By Program' (city report); capital plan: 2025 and 2026 city reports |
| Capital plan (the capital reserve article) (capital) | $270,000 | ||||
| MRPS | FY2026 adopted | $32,634,264 | Debt Service (debt) | $753,149 | MRPS 'Budget Overview - By Program' (city report); capital plan: 2026 city report p. 94 |
| Capital plan (the capital reserve article) (capital) | $270,000 | ||||
| MAUSD | FY2019 actual | $28,501,269 | Debt service, principal (debt) | $258,033 | MAUSD audit FY2019, Schedule B (actual) |
| Debt service, interest (debt) | $195,121 | ||||
| Capital outlay (capital) | $237,808 | ||||
| MAUSD | FY2020 actual | $29,721,428 | Debt service, principal (debt) | $178,033 | MAUSD audit FY2020, Schedule B (actual) |
| Debt service, interest (debt) | $23,081 | ||||
| Capital outlay (capital) | $1,138,365 | ||||
| MAUSD | FY2021 actual | $30,359,671 | Debt service, principal (debt) | $178,033 | MAUSD audit FY2021, Schedule B (actual) |
| Debt service, interest (debt) | $20,544 | ||||
| Capital outlay (capital) | $992,518 | ||||
| MAUSD | FY2022 actual | $30,956,947 | Debt service, principal (debt) | $180,740 | MAUSD audit FY2022, Schedule B (actual) |
| Debt service, interest (debt) | $15,232 | ||||
| Capital outlay (capital) | $1,463,742 | ||||
| MAUSD | FY2023 actual | $33,336,405 | Debt service, principal (debt) | $178,033 | MAUSD audit FY2023, Schedule B (actual) |
| Debt service, interest (debt) | $15,395 | ||||
| Capital outlay (capital) | $3,104,638 | ||||
| MAUSD | FY2024 actual | $33,118,607 | Debt service, principal (debt) | $55,000 | MAUSD audit FY2024, Schedule B (actual) |
| Debt service, interest (debt) | $7,584 | ||||
| Capital outlay (capital) | $3,007,108 | ||||
| MAUSD | FY2025 actual | $33,176,114 | Debt service, principal (debt) | $55,000 | MAUSD audit FY2025, Schedule B (actual) |
| Debt service, interest (debt) | $5,112 | ||||
| Capital outlay (capital) | $2,146,044 | ||||
| MAUSD | FY2019 adopted | $29,031,533 | Debt service, principal (debt) | $258,033 | MAUSD audit FY2019, Schedule B (original budget) |
| Debt service, interest (debt) | $123,189 | ||||
| Capital outlay (capital) | $1,000,000 | ||||
| MAUSD | FY2020 adopted | $30,950,235 | Debt service, principal (debt) | $178,033 | MAUSD audit FY2020, Schedule B (original budget) |
| Debt service, interest (debt) | $24,031 | ||||
| Capital outlay (capital) | $940,000 | ||||
| MAUSD | FY2021 adopted | $31,399,183 | Debt service, principal (debt) | $178,033 | MAUSD audit FY2021, Schedule B (original budget) |
| Debt service, interest (debt) | $21,815 | ||||
| Capital outlay (capital) | $1,000,000 | ||||
| MAUSD | FY2022 adopted | $31,753,310 | Debt service, principal (debt) | $178,033 | MAUSD audit FY2022, Schedule B (original budget) |
| Debt service, interest (debt) | $20,443 | ||||
| Capital outlay (capital) | $1,100,000 | ||||
| MAUSD | FY2023 adopted | $32,614,103 | Debt service, principal (debt) | $178,033 | MAUSD audit FY2023, Schedule B (original budget) |
| Debt service, interest (debt) | $19,479 | ||||
| Capital outlay (capital) | $1,200,000 | ||||
| MAUSD | FY2024 adopted | $33,868,900 | Debt service, principal (debt) | $55,000 | MAUSD audit FY2024, Schedule B (original budget) |
| Debt service, interest (debt) | $7,584 | ||||
| Capital outlay (capital) | $2,198,000 | ||||
| MAUSD | FY2025 adopted | $35,381,196 | Debt service, principal (debt) | $55,000 | MAUSD audit FY2025, Schedule B (original budget) |
| Debt service, interest (debt) | $5,112 | ||||
| Capital outlay (capital) | $1,695,489 | ||||
| MAUSD | FY2026 adopted | $34,894,443 | Debt service (tab 16) (debt) | $61,393 | MAUSD 2026 annual report, budget by tab and tab detail p. 35 |
| Construction (tab 14, Facilities) (capital) | $1,796,013 | ||||
| BUUSD | FY2022 actual | $43,688,234 | Long-term debt (debt) | $348,998 | BUUSD general-ledger budget report fy2024-2023-03-30, fy2022 actual |
| Revenue anticipation note interest (debt) | $65,107 | ||||
| Capital-lease principal (business office, object 54430) (debt) | $73,383 | ||||
| Construction services (object 54510) (capital) | $503,539 | ||||
| BUUSD | FY2023 actual | $47,243,348 | Long-term debt (debt) | $548,862 | BUUSD general-ledger budget report fy2025-2024-09-17, fy2023 actual |
| Revenue anticipation note interest (debt) | $39,113 | ||||
| Capital-lease principal (business office, object 54430) (debt) | $73,101 | ||||
| Construction services (object 54510) (capital) | $437,858 | ||||
| BUUSD | FY2024 actual | $50,298,222 | Long-term debt (debt) | $546,450 | BUUSD general-ledger budget report fy2026-2025-01-16, fy2024 actual |
| Revenue anticipation note interest (debt) | $111,521 | ||||
| Capital-lease principal (business office, object 54430) (debt) | $97,667 | ||||
| Construction services (object 54510) (capital) | $575,228 | ||||
| BUUSD | FY2025 actual | $53,582,522 | Long-term debt (debt) | $543,773 | BUUSD general-ledger budget report fy2027-2026-02-17, fy2025 actual |
| Capital-lease principal (business office, object 54430) (debt) | $89,723 | ||||
| Construction services (object 54510) (capital) | $524,864 | ||||
| BUUSD | FY2023 adopted | $47,254,319 | Long-term debt (debt) | $522,007 | BUUSD adopted budget (expense sheet); debt and construction from the general-ledger budget report fy2025-2024-09-17, fy2023 budget |
| Revenue anticipation note interest (debt) | $90,000 | ||||
| Capital-lease principal (business office, object 54430) (debt) | $60,000 | ||||
| Construction services (object 54510) (capital) | $380,650 | ||||
| BUUSD | FY2024 adopted | $49,615,634 | Long-term debt (debt) | $556,173 | BUUSD adopted budget (expense sheet); debt and construction from the general-ledger budget report fy2026-2025-01-16, fy2024 budget |
| Revenue anticipation note interest (debt) | $70,000 | ||||
| Capital-lease principal (business office, object 54430) (debt) | $60,000 | ||||
| Construction services (object 54510) (capital) | $399,000 | ||||
| BUUSD | FY2025 adopted | $53,308,337 | Long-term debt (debt) | $551,173 | BUUSD adopted budget (expense sheet); debt and construction from the general-ledger budget report fy2027-2026-02-17, fy2025 budget |
| Revenue anticipation note interest (debt) | $70,000 | ||||
| Capital-lease principal (business office, object 54430) (debt) | $80,000 | ||||
| Construction services (object 54510) (capital) | $396,500 | ||||
| BUUSD | FY2026 adopted | $55,949,142 | Long-term debt (debt) | $551,173 | BUUSD adopted budget (expense sheet); debt and construction from the general-ledger budget report fy2027-2026-02-17, fy2026 budget |
| Revenue anticipation note interest (debt) | $70,000 | ||||
| Capital-lease principal (business office, object 54430) (debt) | $80,000 | ||||
| Construction services (object 54510) (capital) | $296,000 | ||||
Spending by function: eight common groups
The five districts print their spending in different categories: WCUUSD in 25 report sections, HUUSD in about 50 audit rows, MRPS in 14 audit rows, MAUSD in about 45 audit rows and BUUSD in 71 cost centers (a school crossed with a function). To compare them, every printed row is placed in one of eight groups, or taken out as debt, capital or a one-time payment; each district's rows add back to its printed total, and its kept rows to its spending without debt, capital and one-time payments, in every year used (WCUUSD's one-time payment falls outside the years compared here). The full list of rows and where each went is at the end of this section and in the spending-groups CSV.
- Instruction: classroom teaching, preschool, English learners, tuition to other schools including career and technical centers.
- Special education and student support: special-education programs and related services (speech, occupational and physical therapy, psychology), guidance, health and nurses, behavior support, social work, extended school year.
- Instructional support and technology: library, curriculum, professional development, technology.
- Administration: principals' offices, superintendent, board, business and fiscal, human resources, special-education administration, audit, legal.
- Buildings: operation, maintenance and safety: operation and maintenance of buildings and grounds (custodial work, utilities, repairs), safety and security; debt and capital are taken out.
- Transportation: all student transportation, including special-education, field trips and athletic trips.
- Co-curricular and athletics: clubs, activities and athletics.
- Transfers and other: transfers to food service and other programs' funds, afterschool programs, prior-year refunds and adjustments.
Special education and student support are one group because the districts print speech, therapy and psychology services in different places: inside WCUUSD's special-education section, inside MRPS's student support services, and in HUUSD's and MAUSD's support sections. The buildings group is operation, maintenance and safety only; BUUSD's construction services are taken out of its facilities cost centers as capital (equipment stays). Transfers to food service and other programs' funds are in transfers and other. Technology is also shown on its own wherever a district prints it as its own row.
HUUSD prints FY2025 by type of expense (salaries, benefits and so on), not by function, so FY2022 → FY2024 is the span all five share; FY2022 → FY2025 holds the other four. MRPS's rows are its audits' general-fund rows (FY2025: the auditor's draft), and MAUSD's FY2022 still includes educating Lincoln's students. The switch below sets the years for every chart and table in this section.
In order: what was taken out of the groups; two grids of every group in every district (percent, then dollars); where each district's change came from; how each district's spending is divided and how that shifted; spending per student, group by group; then each group on its own with the printed rows behind it, and technology on its own.
Years:Every chart and table in this section follows this choice; each title names its years.
Taken out of the groups: debt and capital, FY2022 and FY2024
The printed rows (or parts of rows) set aside before the groups below are added up. Every row is listed in the grouping at the end of the section. MRPS: on its audits' basis capital leaves the general fund as a transfer, outside its total, so none is shown here.| District | Debt, FY2022 | Debt, FY2024 | Capital, FY2022 | Capital, FY2024 |
|---|---|---|---|---|
| WCUUSD | $1,427,678 | $1,113,695 | $2,225,000 | $901,234 |
| Harwood (HUUSD) | $621,190 | $590,553 | $1,011,518 | $835,040 |
| Montpelier Roxbury (MRPS) | $757,878 | $756,497 | $0 | $0 |
| Mt Abraham (MAUSD) | $195,972 | $62,584 | $1,463,742 | $3,007,108 |
| Barre (BUUSD) | $487,488 | $755,637 | $503,539 | $575,228 |
Percent change, every group in every district, FY2022 → FY2024
FY2022 → FY2024 actual spending. Read across a row to compare districts in one group, down a column for one district. Blue = increase, red = decrease, deeper = larger (full color at ±50%). Consumer prices +9.8% over the same years.| Group | WCUUSD | HUUSD | MRPS | MAUSD | BUUSD |
|---|---|---|---|---|---|
| Instruction | +15.5% | +7.9% | +6.5% | −4.6% | +8.7% |
| Special education and student support | +16.5% | +26.7% | +50.8% | +4.8% | +24.0% |
| Instructional support and technology | +12.6% | +18.5% | +38.1% | −7.1% | +25.8% |
| Administration | +6.9% | +13.9% | +6.4% | +20.3% | +17.4% |
| Buildings: operation, maintenance and safety | +18.8% | +12.6% | +12.9% | +14.0% | +6.0% |
| Transportation | +4.0% | +13.0% | +27.7% | −6.1% | +1.3% |
| Co-curricular and athletics | +17.2% | +3.3% | +57.7% | +7.5% | +20.4% |
| Transfers and other | −57.2% | −100.0% | +50.8% | ||
| Total | +13.7% | +15.2% | +19.0% | +2.6% | +14.7% |
Blank: under $50,000 at the start, so a percent would be of a small base (HUUSD transfers and other).
Dollar change, every group in every district, FY2022 → FY2024
FY2022 → FY2024 actual spending. Blue = increase, red = decrease, deeper = larger (full color at the largest change in the grid, +$3.2M).| Group | WCUUSD | HUUSD | MRPS | MAUSD | BUUSD |
|---|---|---|---|---|---|
| Instruction | +$1,858,925 | +$1,268,839 | +$660,417 | −$563,605 | +$1,437,217 |
| Special education and student support | +$1,284,252 | +$2,577,660 | +$2,295,025 | +$290,986 | +$3,196,866 |
| Instructional support and technology | +$301,265 | +$403,420 | +$618,855 | −$151,970 | +$546,302 |
| Administration | +$271,234 | +$569,318 | +$183,312 | +$700,477 | +$688,079 |
| Buildings: operation, maintenance and safety | +$556,600 | +$454,805 | +$361,342 | +$379,867 | +$239,973 |
| Transportation | +$66,625 | +$186,490 | +$186,810 | −$107,403 | +$30,295 |
| Co-curricular and athletics | +$122,080 | +$21,074 | +$206,604 | +$42,690 | +$131,417 |
| Transfers and other | −$134,282 | +$249,270 | −$113,103 | +$160,640 | $0 |
| Total | +$4,326,699 | +$5,730,876 | +$4,399,262 | +$751,682 | +$6,270,148 |
Where each district's change came from, FY2022 → FY2024
Each district's FY2022 → FY2024 change in actual spending, split by group: in dollars, and as a share of the district's net change (the shares add to 100%; a group that fell is left of zero, so the rest add to more than 100%).InstructionSpecial education and student supportInstructional support and technologyAdministrationBuildings: operation, maintenance and safetyTransportationCo-curricular and athleticsTransfers and other
Share of the district's net change (%)
Dollar change
Table view: each group's change and its share of the district's net change
| Group | WCUUSD: change, share | HUUSD: change, share | MRPS: change, share | MAUSD: change, share | BUUSD: change, share | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Instruction | +$1,858,925 | 43.0% | +$1,268,839 | 22.1% | +$660,417 | 15.0% | −$563,605 | -75.0% | +$1,437,217 | 22.9% |
| Special education and student support | +$1,284,252 | 29.7% | +$2,577,660 | 45.0% | +$2,295,025 | 52.2% | +$290,986 | 38.7% | +$3,196,866 | 51.0% |
| Instructional support and technology | +$301,265 | 7.0% | +$403,420 | 7.0% | +$618,855 | 14.1% | −$151,970 | -20.2% | +$546,302 | 8.7% |
| Administration | +$271,234 | 6.3% | +$569,318 | 9.9% | +$183,312 | 4.2% | +$700,477 | 93.2% | +$688,079 | 11.0% |
| Buildings: operation, maintenance and safety | +$556,600 | 12.9% | +$454,805 | 7.9% | +$361,342 | 8.2% | +$379,867 | 50.5% | +$239,973 | 3.8% |
| Transportation | +$66,625 | 1.5% | +$186,490 | 3.3% | +$186,810 | 4.2% | −$107,403 | -14.3% | +$30,295 | 0.5% |
| Co-curricular and athletics | +$122,080 | 2.8% | +$21,074 | 0.4% | +$206,604 | 4.7% | +$42,690 | 5.7% | +$131,417 | 2.1% |
| Transfers and other | −$134,282 | -3.1% | +$249,270 | 4.3% | −$113,103 | -2.6% | +$160,640 | 21.4% | $0 | 0.0% |
| Net change | +$4,326,699 | 100.0% | +$5,730,876 | 100.0% | +$4,399,262 | 100.0% | +$751,682 | 100.0% | +$6,270,148 | 100.0% |
Debt and capital are taken out before the split (see the table at the top of this section).
How each district's spending is divided, FY2022 and FY2024
Each group's share of the district's actual spending, FY2022 (upper bar) and FY2024 (lower bar). Shares of one district's total, so they compare the mix, not the size.InstructionSpecial education and student supportInstructional support and technologyAdministrationBuildings: operation, maintenance and safetyTransportationCo-curricular and athleticsTransfers and other
Table view: every group's share, both years
| Group | WCUUSD FY2022 | WCUUSD FY2024 | HUUSD FY2022 | HUUSD FY2024 | MRPS FY2022 | MRPS FY2024 | MAUSD FY2022 | MAUSD FY2024 | BUUSD FY2022 | BUUSD FY2024 |
|---|---|---|---|---|---|---|---|---|---|---|
| Instruction | 37.9% | 38.5% | 42.6% | 39.9% | 44.1% | 39.5% | 42.0% | 39.1% | 38.5% | 36.5% |
| Special education and student support | 24.6% | 25.2% | 25.6% | 28.2% | 19.5% | 24.7% | 20.7% | 21.2% | 31.2% | 33.8% |
| Instructional support and technology | 7.5% | 7.5% | 5.8% | 5.9% | 7.0% | 8.1% | 7.3% | 6.6% | 5.0% | 5.4% |
| Administration | 12.5% | 11.7% | 10.8% | 10.7% | 12.4% | 11.1% | 11.8% | 13.8% | 9.2% | 9.5% |
| Buildings: operation, maintenance and safety | 9.3% | 9.8% | 9.5% | 9.3% | 12.1% | 11.4% | 9.3% | 10.3% | 9.3% | 8.6% |
| Transportation | 5.3% | 4.8% | 3.8% | 3.7% | 2.9% | 3.1% | 6.0% | 5.5% | 5.3% | 4.7% |
| Co-curricular and athletics | 2.2% | 2.3% | 1.7% | 1.5% | 1.5% | 2.0% | 1.9% | 2.0% | 1.5% | 1.6% |
| Transfers and other | 0.7% | 0.3% | 0.1% | 0.7% | 0.5% | 0.0% | 1.1% | 1.6% | 0.0% | 0.0% |
Shares of each district's spending without debt and capital.
Spending per student, group by group, FY2022 and FY2024
Each group's actual spending divided by the fall count of the district's students in the same year: light dot FY2022, dark dot FY2024. Each group has its own scale; within a group, the districts share one.Instruction
Special education and student support
Instructional support and technology
Administration
Buildings: operation, maintenance and safety
Transportation
Co-curricular and athletics
Transfers and other
Table view: spending per student by group, both years
| Group | District | FY2022 per student | FY2024 per student | Change ($) | Change (%) |
|---|---|---|---|---|---|
| Instruction | WCUUSD | $8,071 | $9,986 | +$1,915 | +23.7% |
| Instruction | HUUSD | $8,919 | $9,671 | +$752 | +8.4% |
| Instruction | MRPS | $8,262 | $9,157 | +$895 | +10.8% |
| Instruction | MAUSD | $8,555 | $9,184 | +$629 | +7.4% |
| Instruction | BUUSD | $7,609 | $7,994 | +$385 | +5.0% |
| Special education and student support | WCUUSD | $5,237 | $6,536 | +$1,299 | +24.8% |
| Special education and student support | HUUSD | $5,363 | $6,826 | +$1,463 | +27.3% |
| Special education and student support | MRPS | $3,649 | $5,728 | +$2,079 | +57.0% |
| Special education and student support | MAUSD | $4,216 | $4,970 | +$754 | +17.9% |
| Special education and student support | BUUSD | $6,176 | $7,396 | +$1,220 | +19.7% |
| Instructional support and technology | WCUUSD | $1,603 | $1,935 | +$332 | +20.7% |
| Instructional support and technology | HUUSD | $1,209 | $1,440 | +$231 | +19.1% |
| Instructional support and technology | MRPS | $1,311 | $1,885 | +$574 | +43.8% |
| Instructional support and technology | MAUSD | $1,480 | $1,546 | +$66 | +4.5% |
| Instructional support and technology | BUUSD | $979 | $1,190 | +$211 | +21.6% |
| Administration | WCUUSD | $2,658 | $3,043 | +$385 | +14.5% |
| Administration | HUUSD | $2,265 | $2,593 | +$328 | +14.5% |
| Administration | MRPS | $2,326 | $2,576 | +$250 | +10.7% |
| Administration | MAUSD | $2,394 | $3,241 | +$847 | +35.4% |
| Administration | BUUSD | $1,826 | $2,071 | +$245 | +13.5% |
| Buildings: operation, maintenance and safety | WCUUSD | $1,989 | $2,532 | +$543 | +27.3% |
| Buildings: operation, maintenance and safety | HUUSD | $1,995 | $2,259 | +$264 | +13.2% |
| Buildings: operation, maintenance and safety | MRPS | $2,258 | $2,655 | +$397 | +17.6% |
| Buildings: operation, maintenance and safety | MAUSD | $1,883 | $2,416 | +$533 | +28.3% |
| Buildings: operation, maintenance and safety | BUUSD | $1,838 | $1,883 | +$45 | +2.4% |
| Transportation | WCUUSD | $1,120 | $1,248 | +$128 | +11.4% |
| Transportation | HUUSD | $798 | $906 | +$108 | +13.5% |
| Transportation | MRPS | $543 | $723 | +$180 | +33.0% |
| Transportation | MAUSD | $1,216 | $1,285 | +$69 | +5.6% |
| Transportation | BUUSD | $1,041 | $1,019 | −$22 | −2.1% |
| Co-curricular and athletics | WCUUSD | $478 | $600 | +$122 | +25.5% |
| Co-curricular and athletics | HUUSD | $356 | $369 | +$13 | +3.8% |
| Co-curricular and athletics | MRPS | $289 | $475 | +$186 | +64.2% |
| Co-curricular and athletics | MAUSD | $396 | $479 | +$83 | +20.9% |
| Co-curricular and athletics | BUUSD | $298 | $347 | +$49 | +16.3% |
| Transfers and other | WCUUSD | $158 | $72 | −$86 | −54.2% |
| Transfers and other | HUUSD | $19 | $158 | +$139 | — |
| Transfers and other | MRPS | $91 | $0 | −$91 | −100.0% |
| Transfers and other | MAUSD | $220 | $373 | +$153 | +69.7% |
| Transfers and other | BUUSD | $0 | $0 | $0 | — |
Students are the Agency of Education's fall count (MAUSD: the schools it ran that year, so FY2022 includes Lincoln's students and FY2024 does not). Percent change is shown for groups of at least $50,000 at the start.
Group by group
Each group on its own: the districts ranked by percent change and by dollar change, with consumer prices drawn on the percent panel, and the printed rows that make up each district's figure.
Instruction, FY2022 → FY2024
Classroom teaching, preschool, English learners, tuition to other schools including career and technical centers. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| WCUUSD | +15.5% | +$1,858,925 | $12,001,441 | $13,860,366 |
| Barre (BUUSD) | +8.7% | +$1,437,217 | $16,436,432 | $17,873,649 |
| Harwood (HUUSD) | +7.9% | +$1,268,839 | $16,080,117 | $17,348,956 |
| Montpelier Roxbury (MRPS) | +6.5% | +$660,417 | $10,236,777 | $10,897,194 |
| Mt Abraham (MAUSD) | −4.6% | −$563,605 | $12,310,444 | $11,746,839 |
Spending in this group rose in 4 of 5 districts. By percent, WCUUSD +15.5%, BUUSD +8.7%, HUUSD +7.9%, MRPS +6.5%, MAUSD −4.6%; consumer prices +9.8%, which 1 of 5 exceeded.
The printed rows behind each district's change (30)
| District | Printed row | FY2022 | FY2024 | Change | Percent |
|---|---|---|---|---|---|
| WCUUSD | Instructional services | $11,257,965 | $13,083,169 | +$1,825,204 | +16.2% |
| WCUUSD | Preschool program | $667,271 | $688,328 | +$21,057 | +3.2% |
| WCUUSD | English language learner | $76,205 | $88,869 | +$12,664 | +16.6% |
| HUUSD | Regular education and prior year adjustments | $9,178,283 | $9,936,985 | +$758,702 | +8.3% |
| HUUSD | CBMS/HUHS - Science and sustainability | $1,113,103 | $1,228,971 | +$115,868 | +10.4% |
| HUUSD | World language | $834,269 | $946,117 | +$111,848 | +13.4% |
| HUUSD | HUHS English | $783,808 | $866,798 | +$82,990 | +10.6% |
| HUUSD | Music | $783,674 | $707,283 | −$76,391 | −9.7% |
| HUUSD | HUHS Social studies | $631,430 | $706,454 | +$75,024 | +11.9% |
| HUUSD | Drivers education | $152,370 | $81,600 | −$70,770 | −46.4% |
| HUUSD | Next step | $322,391 | $383,812 | +$61,421 | +19.1% |
| HUUSD | Art | $530,325 | $583,720 | +$53,395 | +10.1% |
| HUUSD | Physical education | $525,433 | $576,834 | +$51,401 | +9.8% |
| HUUSD | ELL | $44,431 | $93,236 | +$48,805 | |
| HUUSD | HUHS Math | $774,023 | $800,556 | +$26,533 | +3.4% |
| HUUSD | HUHS - Harwood Community Learning Center | $192,820 | $213,807 | +$20,987 | +10.9% |
| HUUSD | Health education | $208,669 | $222,783 | +$14,114 | +6.8% |
| HUUSD | HUHS - YATST | $7,000 | not printed | ||
| HUUSD | HUB | −$1,912 | not printed | ||
| MRPS | Instruction - general education | $9,872,272 | $10,897,194 | +$1,024,922 | +10.4% |
| MRPS | Vocational | $364,505 | $0 | −$364,505 | −100.0% |
| MAUSD | Direct instruction | $11,473,741 | $10,963,572 | −$510,169 | −4.4% |
| MAUSD | Vocational education | $836,703 | $783,267 | −$53,436 | −6.4% |
| BUUSD | BTMES direct instruction | $5,272,797 | $5,726,172 | +$453,375 | +8.6% |
| BUUSD | BCEMS direct instruction | $5,176,882 | $5,586,295 | +$409,413 | +7.9% |
| BUUSD | SHS technical education tuition | $923,359 | $1,244,855 | +$321,496 | +34.8% |
| BUUSD | SHS direct instruction | $3,997,764 | $4,151,581 | +$153,817 | +3.8% |
| BUUSD | SHS JROTC | $76,263 | $215,368 | +$139,105 | +182.4% |
| BUUSD | BTMES preschool | $465,313 | $407,768 | −$57,545 | −12.4% |
| BUUSD | BCEMS preschool | $524,053 | $541,611 | +$17,558 | +3.4% |
Special education and student support, FY2022 → FY2024
Special-education programs and related services (speech, occupational and physical therapy, psychology), guidance, health and nurses, behavior support, social work, extended school year. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | +50.8% | +$2,295,025 | $4,520,773 | $6,815,798 |
| Harwood (HUUSD) | +26.7% | +$2,577,660 | $9,668,728 | $12,246,388 |
| Barre (BUUSD) | +24.0% | +$3,196,866 | $13,340,641 | $16,537,507 |
| WCUUSD | +16.5% | +$1,284,252 | $7,787,673 | $9,071,925 |
| Mt Abraham (MAUSD) | +4.8% | +$290,986 | $6,066,118 | $6,357,104 |
Spending in this group rose in 5 of 5 districts. By percent, MRPS +50.8%, HUUSD +26.7%, BUUSD +24.0%, WCUUSD +16.5%, MAUSD +4.8%; consumer prices +9.8%, which 4 of 5 exceeded.
The printed rows behind each district's change (44)
| District | Printed row | FY2022 | FY2024 | Change | Percent |
|---|---|---|---|---|---|
| WCUUSD | Support programs, special education | $6,307,980 | $7,382,945 | +$1,074,965 | +17.0% |
| WCUUSD | Guidance services | $968,933 | $1,097,577 | +$128,644 | +13.3% |
| WCUUSD | Health services | $510,760 | $591,403 | +$80,643 | +15.8% |
| HUUSD | Special education | $4,858,887 | $6,431,907 | +$1,573,020 | +32.4% |
| HUUSD | Guidance | $723,869 | $1,190,788 | +$466,919 | +64.5% |
| HUUSD | Psychological services | $1,654,543 | $2,052,023 | +$397,480 | +24.0% |
| HUUSD | School nurse | $794,802 | $878,091 | +$83,289 | +10.5% |
| HUUSD | Speech and language | $1,021,801 | $1,046,563 | +$24,762 | +2.4% |
| HUUSD | Occupational therapy | $156,433 | $177,818 | +$21,385 | +13.7% |
| HUUSD | Student support services | $426,156 | $447,078 | +$20,922 | +4.9% |
| HUUSD | Visually impaired | $7,000 | not printed | ||
| HUUSD | Physical therapy | $25,237 | $22,120 | −$3,117 | |
| MRPS | Instruction - special education | $2,878,130 | $4,432,035 | +$1,553,905 | +54.0% |
| MRPS | Support services - students | $1,642,643 | $2,383,763 | +$741,120 | +45.1% |
| MAUSD | Other support services | $179,093 | $527,228 | +$348,135 | +194.4% |
| MAUSD | Psychological services | $224,244 | $445,214 | +$220,970 | +98.5% |
| MAUSD | Special education | $3,239,552 | $3,018,600 | −$220,952 | −6.8% |
| MAUSD | Guidance services | $846,701 | $1,061,836 | +$215,135 | +25.4% |
| MAUSD | Speech pathology and audiology services | $681,135 | $503,061 | −$178,074 | −26.1% |
| MAUSD | Improvement of instruction - SPED | $245,823 | $129,357 | −$116,466 | −47.4% |
| MAUSD | Health services | $411,609 | $457,613 | +$46,004 | +11.2% |
| MAUSD | Attendance and social work services | $180,540 | $144,663 | −$35,877 | −19.9% |
| MAUSD | Occupational therapy services | $19,472 | $46,513 | +$27,041 | |
| MAUSD | Support services - high needs | $17,849 | not printed | ||
| MAUSD | Physical therapy services | $20,100 | $23,019 | +$2,919 | |
| BUUSD | BUUSD special education instruction | $8,518,851 | $10,672,353 | +$2,153,502 | +25.3% |
| BUUSD | BUUSD SEA program | $723,709 | $916,758 | +$193,049 | +26.7% |
| BUUSD | BUUSD psychological services | $420,263 | $594,413 | +$174,150 | +41.4% |
| BUUSD | BUUSD speech language | $833,845 | $980,674 | +$146,829 | +17.6% |
| BUUSD | BCEMS behavior support | $577,011 | $697,082 | +$120,071 | +20.8% |
| BUUSD | SHS health | $133,593 | $196,194 | +$62,601 | +46.9% |
| BUUSD | SHS behavior support | $80,159 | $134,934 | +$54,775 | +68.3% |
| BUUSD | BUUSD extended school year (ESY) services | $64,704 | $118,336 | +$53,632 | +82.9% |
| BUUSD | SHS school counselor | $517,121 | $464,941 | −$52,180 | −10.1% |
| BUUSD | BCEMS health | $108,991 | $156,000 | +$47,009 | +43.1% |
| BUUSD | BUUSD physical therapy | $37,037 | $79,390 | +$42,353 | |
| BUUSD | BCEMS school counselor | $326,497 | $367,504 | +$41,007 | +12.6% |
| BUUSD | BTMES health | $172,384 | $204,278 | +$31,894 | +18.5% |
| BUUSD | BUUSD SEA non-reimbursable | $91,780 | $121,300 | +$29,520 | +32.2% |
| BUUSD | BUUSD early childhood special education | $286,984 | $313,424 | +$26,440 | +9.2% |
| BUUSD | BTMES school counselor | $153,063 | $178,835 | +$25,772 | +16.8% |
| BUUSD | BTMES behavior support | $89,374 | $110,739 | +$21,365 | +23.9% |
| BUUSD | BUUSD occupational therapy | $201,802 | $218,293 | +$16,491 | +8.2% |
| BUUSD | BUUSD early childhood ESY | $3,473 | $12,060 | +$8,587 |
Instructional support and technology, FY2022 → FY2024
Library, curriculum, professional development, technology. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | +38.1% | +$618,855 | $1,624,572 | $2,243,427 |
| Barre (BUUSD) | +25.8% | +$546,302 | $2,113,654 | $2,659,956 |
| Harwood (HUUSD) | +18.5% | +$403,420 | $2,179,272 | $2,582,692 |
| WCUUSD | +12.6% | +$301,265 | $2,383,948 | $2,685,213 |
| Mt Abraham (MAUSD) | −7.1% | −$151,970 | $2,129,027 | $1,977,057 |
Spending in this group rose in 4 of 5 districts. By percent, MRPS +38.1%, BUUSD +25.8%, HUUSD +18.5%, WCUUSD +12.6%, MAUSD −7.1%; consumer prices +9.8%, which 4 of 5 exceeded.
The printed rows behind each district's change (21)
| District | Printed row | FY2022 | FY2024 | Change | Percent |
|---|---|---|---|---|---|
| WCUUSD | Instructional-related technology (technology) | $1,577,515 | $1,767,903 | +$190,388 | +12.1% |
| WCUUSD | Library services | $501,454 | $565,533 | +$64,079 | +12.8% |
| WCUUSD | Instructional staff training | $79,184 | $104,726 | +$25,542 | +32.3% |
| WCUUSD | Curriculum services | $225,795 | $247,051 | +$21,256 | +9.4% |
| HUUSD | Technology and technology integration (technology) | $1,097,551 | $1,450,060 | +$352,509 | +32.1% |
| HUUSD | Library/Media | $674,350 | $713,626 | +$39,276 | +5.8% |
| HUUSD | Technology (technology) | $384,527 | $398,335 | +$13,808 | +3.6% |
| HUUSD | Academic assessment | $5,116 | not printed | ||
| HUUSD | Inservice | $17,728 | $20,671 | +$2,943 | |
| MRPS | Support services - staff | $1,624,572 | $2,243,427 | +$618,855 | +38.1% |
| MAUSD | Other support - instruction | $281,682 | $110,360 | −$171,322 | −60.8% |
| MAUSD | Library/media services | $495,914 | $424,192 | −$71,722 | −14.5% |
| MAUSD | Instruction and curriculum development | $780,353 | $829,540 | +$49,187 | +6.3% |
| MAUSD | Administrative - technology services (technology) | $536,273 | $579,915 | +$43,642 | +8.1% |
| MAUSD | Staff training - instructional staff | $34,805 | $33,050 | −$1,755 | |
| BUUSD | BUUSD technology (technology) | $1,253,014 | $1,622,991 | +$369,977 | +29.5% |
| BUUSD | BUUSD curriculum | $160,923 | $309,972 | +$149,049 | +92.6% |
| BUUSD | BCEMS + BTMES + SHS/SEA technology equipment (technology) | $310,873 | $276,798 | −$34,075 | −11.0% |
| BUUSD | BTMES library | $146,836 | $168,712 | +$21,876 | +14.9% |
| BUUSD | SHS library | $135,231 | $156,040 | +$20,809 | +15.4% |
| BUUSD | BCEMS library | $106,777 | $125,442 | +$18,665 | +17.5% |
Administration, FY2022 → FY2024
Principals' offices, superintendent, board, business and fiscal, human resources, special-education administration, audit, legal. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| Mt Abraham (MAUSD) | +20.3% | +$700,477 | $3,444,406 | $4,144,883 |
| Barre (BUUSD) | +17.4% | +$688,079 | $3,943,620 | $4,631,698 |
| Harwood (HUUSD) | +13.9% | +$569,318 | $4,082,951 | $4,652,269 |
| WCUUSD | +6.9% | +$271,234 | $3,951,895 | $4,223,129 |
| Montpelier Roxbury (MRPS) | +6.4% | +$183,312 | $2,881,708 | $3,065,020 |
Spending in this group rose in 5 of 5 districts. By percent, MAUSD +20.3%, BUUSD +17.4%, HUUSD +13.9%, WCUUSD +6.9%, MRPS +6.4%; consumer prices +9.8%, which 3 of 5 exceeded.
The printed rows behind each district's change (35)
| District | Printed row | FY2022 | FY2024 | Change | Percent |
|---|---|---|---|---|---|
| WCUUSD | Office of the principal (all six schools) | $2,077,361 | $2,250,696 | +$173,335 | +8.3% |
| WCUUSD | Special education administration | $398,516 | $457,068 | +$58,552 | +14.7% |
| WCUUSD | Fiscal services, less its interest on short-term debt | $559,824 | $587,554 | +$27,730 | +5.0% |
| WCUUSD | Board of education services | $255,511 | $280,144 | +$24,633 | +9.6% |
| WCUUSD | Superintendent services | $660,683 | $647,667 | −$13,016 | −2.0% |
| HUUSD | School administration and central office general | $3,032,139 | $3,277,676 | +$245,537 | +8.1% |
| HUUSD | Human resources | not printed | $126,582 | ||
| HUUSD | Central office other services | $190,930 | $307,579 | +$116,649 | +61.1% |
| HUUSD | Central office fiscal services | $596,052 | $638,225 | +$42,173 | +7.1% |
| HUUSD | School Board | $225,846 | $267,933 | +$42,087 | +18.6% |
| HUUSD | Financial audit | $36,900 | $33,190 | −$3,710 | |
| MRPS | General administrative, School Board, Superintendent | $477,269 | $594,723 | +$117,454 | +24.6% |
| MRPS | School administration | $1,883,998 | $1,965,230 | +$81,232 | +4.3% |
| MRPS | Business office and central services | $520,441 | $505,067 | −$15,374 | −3.0% |
| MAUSD | Office of the Superintendent | $518,066 | $843,070 | +$325,004 | +62.7% |
| MAUSD | Office of the Principal | $1,628,485 | $1,910,135 | +$281,650 | +17.3% |
| MAUSD | Fiscal services | $645,648 | $828,693 | +$183,045 | +28.4% |
| MAUSD | Board of Education | $410,629 | $299,635 | −$110,994 | −27.0% |
| MAUSD | Other administration | $143,147 | $159,923 | +$16,776 | +11.7% |
| MAUSD | Staff training - non instructional staff | $14,680 | $26,129 | +$11,449 | |
| MAUSD | Legal services | $23,165 | $17,195 | −$5,970 | |
| MAUSD | Special education administration | $3,219 | not printed | ||
| MAUSD | Audit | $49,616 | $52,700 | +$3,084 | |
| MAUSD | Board treasurer | $7,751 | $7,403 | −$348 | |
| BUUSD | BUUSD directors, special education | $513,686 | $704,041 | +$190,355 | +37.1% |
| BUUSD | BTMES principals' office | $711,153 | $887,487 | +$176,334 | +24.8% |
| BUUSD | BCEMS principals' office | $522,068 | $680,004 | +$157,936 | +30.3% |
| BUUSD | BUUSD Business Office + BUUSD Copiers | $522,031 | $617,415 | +$95,384 | +18.3% |
| BUUSD | BUUSD superintendent | $281,204 | $367,950 | +$86,746 | +30.8% |
| BUUSD | BUUSD communications | $94,199 | $27,614 | −$66,585 | −70.7% |
| BUUSD | SHS principals' office | $640,227 | $685,146 | +$44,919 | +7.0% |
| BUUSD | Less: capital-lease principal, taken out as debt | −$73,383 | −$97,667 | −$24,284 | |
| BUUSD | BUUSD human resources | $274,576 | $296,202 | +$21,626 | +7.9% |
| BUUSD | BUUSD board | $331,964 | $343,620 | +$11,656 | +3.5% |
| BUUSD | Early education administration | $125,893 | $119,886 | −$6,007 | −4.8% |
Buildings: operation, maintenance and safety, FY2022 → FY2024
Operation and maintenance of buildings and grounds (custodial work, utilities, repairs), safety and security; debt and capital are taken out. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| WCUUSD | +18.8% | +$556,600 | $2,957,133 | $3,513,733 |
| Mt Abraham (MAUSD) | +14.0% | +$379,867 | $2,710,301 | $3,090,168 |
| Montpelier Roxbury (MRPS) | +12.9% | +$361,342 | $2,798,015 | $3,159,357 |
| Harwood (HUUSD) | +12.6% | +$454,805 | $3,597,880 | $4,052,685 |
| Barre (BUUSD) | +6.0% | +$239,973 | $3,970,770 | $4,210,743 |
Spending in this group rose in 5 of 5 districts. By percent, WCUUSD +18.8%, MAUSD +14.0%, MRPS +12.9%, HUUSD +12.6%, BUUSD +6.0%; consumer prices +9.8%, which 4 of 5 exceeded.
The printed rows behind each district's change (15)
| District | Printed row | FY2022 | FY2024 | Change | Percent |
|---|---|---|---|---|---|
| WCUUSD | Operation and maintenance of plant | $2,957,133 | $3,513,733 | +$556,600 | +18.8% |
| HUUSD | Operations and maintenance | $3,597,880 | $4,052,685 | +$454,805 | +12.6% |
| MRPS | Buildings & grounds | $2,742,864 | $3,095,934 | +$353,070 | +12.9% |
| MRPS | Safety | $55,151 | $63,423 | +$8,272 | +15.0% |
| MAUSD | Operations and maintenance of plant | $2,612,365 | $2,949,788 | +$337,423 | +12.9% |
| MAUSD | Security services | $97,182 | $137,589 | +$40,407 | +41.6% |
| MAUSD | Vehicle maintenance | $754 | $2,791 | +$2,037 | |
| BUUSD | SHS facilities | $1,199,800 | $1,677,810 | +$478,010 | +39.8% |
| BUUSD | BTMES facilities | $1,382,553 | $1,269,493 | −$113,060 | −8.2% |
| BUUSD | BCEMS facilities | $1,344,650 | $1,243,123 | −$101,527 | −7.6% |
| BUUSD | Less: construction services, taken out as capital | −$503,539 | −$575,228 | −$71,689 | |
| BUUSD | BUUSD facilities | $263,052 | $292,026 | +$28,974 | +11.0% |
| BUUSD | BCEMS school resource officer (SRO) | $79,570 | $90,364 | +$10,794 | +13.6% |
| BUUSD | BTMES school resource officer (SRO) | $32,374 | $37,918 | +$5,544 | |
| BUUSD | BUUSD SEA facility | $172,310 | $175,238 | +$2,928 | +1.7% |
Transportation, FY2022 → FY2024
All student transportation, including special-education, field trips and athletic trips. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | +27.7% | +$186,810 | $673,195 | $860,005 |
| Harwood (HUUSD) | +13.0% | +$186,490 | $1,438,326 | $1,624,816 |
| WCUUSD | +4.0% | +$66,625 | $1,665,412 | $1,732,037 |
| Barre (BUUSD) | +1.3% | +$30,295 | $2,247,894 | $2,278,189 |
| Mt Abraham (MAUSD) | −6.1% | −$107,403 | $1,750,488 | $1,643,085 |
Spending in this group rose in 4 of 5 districts. By percent, MRPS +27.7%, HUUSD +13.0%, WCUUSD +4.0%, BUUSD +1.3%, MAUSD −6.1%; consumer prices +9.8%, which 2 of 5 exceeded.
The printed rows behind each district's change (16)
| District | Printed row | FY2022 | FY2024 | Change | Percent |
|---|---|---|---|---|---|
| WCUUSD | Student transportation, other | $20,210 | $62,810 | +$42,600 | |
| WCUUSD | Student transportation services | $1,645,202 | $1,669,227 | +$24,025 | +1.5% |
| HUUSD | Transportation | $1,417,351 | $1,585,116 | +$167,765 | +11.8% |
| HUUSD | Field trips | $20,975 | $39,700 | +$18,725 | |
| MRPS | Transportation | $673,195 | $860,005 | +$186,810 | +27.7% |
| MAUSD | Student transportation - SPED | $575,691 | not printed | ||
| MAUSD | Student transportation - resident | $1,087,555 | $1,525,197 | +$437,642 | +40.2% |
| MAUSD | Field trips - educational | $22,428 | $39,142 | +$16,714 | |
| MAUSD | Extra/co-curricular trips | $64,814 | $78,746 | +$13,932 | +21.5% |
| BUUSD | BUUSD transportation | $1,537,724 | $1,635,858 | +$98,134 | +6.4% |
| BUUSD | BUUSD transportation, special education | $560,668 | $471,054 | −$89,614 | −16.0% |
| BUUSD | BCEMS/BTMES transportation, field trips | $4,477 | $14,626 | +$10,149 | |
| BUUSD | SHS transportation, athletics | $87,355 | $93,968 | +$6,613 | +7.6% |
| BUUSD | BUUSD transportation lease | $40,099 | $44,075 | +$3,976 | |
| BUUSD | SHS transportation, work-based learning | $0 | $1,561 | +$1,561 | |
| BUUSD | BUUSD SEA transportation | $17,572 | $17,048 | −$524 |
Co-curricular and athletics, FY2022 → FY2024
Clubs, activities and athletics. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | +57.7% | +$206,604 | $358,131 | $564,735 |
| Barre (BUUSD) | +20.4% | +$131,417 | $644,197 | $775,615 |
| WCUUSD | +17.2% | +$122,080 | $710,971 | $833,051 |
| Mt Abraham (MAUSD) | +7.5% | +$42,690 | $570,221 | $612,911 |
| Harwood (HUUSD) | +3.3% | +$21,074 | $641,401 | $662,475 |
Spending in this group rose in 5 of 5 districts. By percent, MRPS +57.7%, BUUSD +20.4%, WCUUSD +17.2%, MAUSD +7.5%, HUUSD +3.3%; consumer prices +9.8%, which 3 of 5 exceeded.
The printed rows behind each district's change (9)
| District | Printed row | FY2022 | FY2024 | Change | Percent |
|---|---|---|---|---|---|
| WCUUSD | Co-curricular activities | $710,971 | $833,051 | +$122,080 | +17.2% |
| HUUSD | Co Curricular | $641,401 | $662,475 | +$21,074 | +3.3% |
| MRPS | Co-curricular and athletics | $358,131 | $564,735 | +$206,604 | +57.7% |
| MAUSD | Athletics and co-curricular | $570,221 | $612,911 | +$42,690 | +7.5% |
| BUUSD | SHS athletics | $453,886 | $516,227 | +$62,341 | +13.7% |
| BUUSD | BCEMS extracurricular | $48,422 | $81,167 | +$32,745 | |
| BUUSD | SHS extracurricular | $70,255 | $92,452 | +$22,197 | +31.6% |
| BUUSD | BTMES extracurricular | $70,864 | $85,768 | +$14,904 | +21.0% |
| BUUSD | BCEMS 1401 (ledger group with no sheet row) | $770 | not printed |
Transfers and other, FY2022 → FY2024
Transfers to food service and other programs' funds, afterschool programs, prior-year refunds and adjustments. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| Mt Abraham (MAUSD) | +50.8% | +$160,640 | $316,228 | $476,868 |
| WCUUSD | −57.2% | −$134,282 | $234,653 | $100,371 |
| Montpelier Roxbury (MRPS) | −100.0% | −$113,103 | $113,103 | $0 |
| Harwood (HUUSD) | — | +$249,270 | $33,912 | $283,182 |
| Barre (BUUSD) | — | +$0 | $0 | $0 |
Not on the percent panel (under $50,000 at the start, so a percent would be of a small base): Harwood (HUUSD) ($33,912 → $283,182); Barre (BUUSD) ($0 → $0). Spending in this group rose in 2 of 5 districts. By percent, MAUSD +50.8%, WCUUSD −57.2%, MRPS −100.0%; consumer prices +9.8%, which 1 of 3 exceeded.
The printed rows behind each district's change (6)
| District | Printed row | FY2022 | FY2024 | Change | Percent |
|---|---|---|---|---|---|
| WCUUSD | Fund transfer out: food service and Community Connections (printed lines) | $189,115 | $100,371 | −$88,744 | −46.9% |
| WCUUSD | Refund prior year | $45,538 | $0 | −$45,538 | |
| HUUSD | Transfers to other funds: the rest (food service and other special revenue funds) | $33,421 | $282,879 | +$249,458 | |
| HUUSD | Food service | $491 | $303 | −$188 | |
| MRPS | Afterschool | $113,103 | not printed | ||
| MAUSD | Special revenue funds | $316,228 | $476,868 | +$160,640 | +50.8% |
Technology on its own, FY2022 → FY2024
Technology rows where the district prints them as their own row, inside the instructional support and technology group. Two panels: the same districts ranked by percent change, then by dollar change. Blue = increase, red = decrease. The dashed line is consumer prices over the same years (+9.8%).Percent change
Dollar change
Table view
| District | Change (%) | Change ($) | FY2022 ($) | FY2024 ($) |
|---|---|---|---|---|
| Harwood (HUUSD) | +24.7% | +$366,317 | $1,482,078 | $1,848,395 |
| Barre (BUUSD) | +21.5% | +$335,903 | $1,563,886 | $1,899,789 |
| WCUUSD | +12.1% | +$190,388 | $1,577,515 | $1,767,903 |
| Mt Abraham (MAUSD) | +8.1% | +$43,642 | $536,273 | $579,915 |
MRPS prints technology inside "Staff Support" together with library, curriculum and professional development, so it cannot be shown on its own. The rest of the group (library, curriculum, professional development): WCUUSD $806,433 → $917,310 (+13.7%); HUUSD $697,194 → $734,297 (+5.3%); MAUSD $1,592,754 → $1,397,142 (−12.3%); BUUSD $549,767 → $760,167 (+38.3%).
How every printed row was grouped (206 rows) and the calls behind it
- C1. Special education and student support are one group. Speech, occupational therapy and psychology sit inside WCUUSD's special-education section, inside MRPS's student support services, and in HUUSD's and MAUSD's support sections; split, the same services would land in different groups by district.
- C2. Debt and capital are taken out of every figure. The buildings group is operation, maintenance and safety only. Taken out as capital: capital outlay and building improvements, BUUSD's construction services (object 54510, inside its facilities cost centers; equipment stays), and transfers whose purpose is capital (WCUUSD's capital fund, HUUSD's maintenance reserve). MRPS's rows are its audits' general-fund rows, where capital leaves the general fund as a transfer from FY2022 and so is outside its total.
- C3. Special-education administration goes to administration (MRPS prints it together with principals' offices).
- C4. Every technology row goes to instructional support and technology, whichever section the district prints it in (HUUSD and MAUSD print part of it under administration). Technology is also shown as its own sub-group wherever the district prints it as its own row (WCUUSD, HUUSD, MAUSD, BUUSD); MRPS prints it inside "Staff Support" with library, curriculum and professional development, so for MRPS only the whole group can be shown.
- C5. Career and technical center tuition goes to instruction: WCUUSD and HUUSD print no separate row for it in the shared years (WCUUSD's "tuition to other school districts" sits inside its instruction section and does not say what it pays for).
- C6. WCUUSD's special-education transportation and summer program stay inside its special-education section, as printed (the line items could move transportation to the transportation group).
- C7. Safety, security and school resource officers go to buildings (MRPS's audits print "Safety" beside buildings and grounds; MAUSD prints security under operations and maintenance).
- C8. Labels the documents do not explain, placed by the section they are printed in.
- C9. Transfers to other funds that pay for running the schools that year (food service, other special revenue funds, Community Connections) and MRPS's afterschool program stay, in transfers and other. MRPS's audits leave its transfers (food service and capital together) outside the general fund's total, so its food-service transfer is not in its figures.
- C10. MRPS's rows are its audits' general-fund rows (FY2022 and FY2024 audits; FY2025: the auditor's draft of May 18, 2026), not the program table its own page uses.
Instruction
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Instructional services | $11,257,965 | $13,083,169 | $13,375,531 | |
| WCUUSD | Preschool program | $667,271 | $688,328 | $631,857 | |
| WCUUSD | English language learner | $76,205 | $88,869 | $91,106 | |
| HUUSD | Regular education and prior year adjustments | $9,178,283 | $9,936,985 | — | |
| HUUSD | CBMS/HUHS - Science and sustainability | $1,113,103 | $1,228,971 | — | |
| HUUSD | World language | $834,269 | $946,117 | — | |
| HUUSD | HUHS English | $783,808 | $866,798 | — | |
| HUUSD | HUHS Math | $774,023 | $800,556 | — | |
| HUUSD | Music | $783,674 | $707,283 | — | |
| HUUSD | HUHS Social studies | $631,430 | $706,454 | — | |
| HUUSD | Art | $530,325 | $583,720 | — | |
| HUUSD | Physical education | $525,433 | $576,834 | — | |
| HUUSD | Next step | $322,391 | $383,812 | — | C8: label not explained in the audit |
| HUUSD | Health education | $208,669 | $222,783 | — | |
| HUUSD | HUHS - Harwood Community Learning Center | $192,820 | $213,807 | — | |
| HUUSD | ELL | $44,431 | $93,236 | — | |
| HUUSD | Drivers education | $152,370 | $81,600 | — | |
| HUUSD | HUB | −$1,912 | — | — | C8: label not explained in the audit |
| HUUSD | HUHS - YATST | $7,000 | — | — | |
| MRPS | Instruction - general education | $9,872,272 | $10,897,194 | $11,825,564 | |
| MRPS | Vocational | $364,505 | $0 | — | C5 |
| MAUSD | Direct instruction | $11,473,741 | $10,963,572 | $10,612,176 | |
| MAUSD | Vocational education | $836,703 | $783,267 | $1,134,743 | C5 |
| BUUSD | BTMES direct instruction | $5,272,797 | $5,726,172 | $6,181,194 | |
| BUUSD | BCEMS direct instruction | $5,176,882 | $5,586,295 | $5,792,579 | |
| BUUSD | SHS direct instruction | $3,997,764 | $4,151,581 | $4,587,952 | |
| BUUSD | SHS technical education tuition | $923,359 | $1,244,855 | $1,252,102 | C5 |
| BUUSD | BCEMS preschool | $524,053 | $541,611 | $566,451 | |
| BUUSD | BTMES preschool | $465,313 | $407,768 | $528,468 | |
| BUUSD | SHS JROTC | $76,263 | $215,368 | $218,595 | C8: a course at SHS |
| BUUSD | BUUSD multilingual | $0 | $0 | $123,088 |
Special education and student support
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Support programs, special education | $6,307,980 | $7,382,945 | $8,515,035 | C6: this section also carries special-education transportation ($138,555 FY2024; $195,401 FY2025) and the summer program; left as printed |
| WCUUSD | Guidance services | $968,933 | $1,097,577 | $1,445,877 | |
| WCUUSD | Health services | $510,760 | $591,403 | $651,973 | |
| HUUSD | Special education | $4,858,887 | $6,431,907 | — | |
| HUUSD | Psychological services | $1,654,543 | $2,052,023 | — | |
| HUUSD | Guidance | $723,869 | $1,190,788 | — | |
| HUUSD | Speech and language | $1,021,801 | $1,046,563 | — | |
| HUUSD | School nurse | $794,802 | $878,091 | — | |
| HUUSD | Student support services | $426,156 | $447,078 | — | |
| HUUSD | Occupational therapy | $156,433 | $177,818 | — | |
| HUUSD | Physical therapy | $25,237 | $22,120 | — | |
| HUUSD | Visually impaired | $7,000 | — | — | |
| MRPS | Instruction - special education | $2,878,130 | $4,432,035 | $5,041,378 | |
| MRPS | Support services - students | $1,642,643 | $2,383,763 | $2,416,301 | C1: the audit's student support services (nurse, guidance, social work, speech) |
| MAUSD | Special education | $3,239,552 | $3,018,600 | $3,126,877 | |
| MAUSD | Guidance services | $846,701 | $1,061,836 | $1,035,074 | |
| MAUSD | Other support services | $179,093 | $527,228 | $682,781 | C8: label not explained in the audit; printed in the support-services section |
| MAUSD | Speech pathology and audiology services | $681,135 | $503,061 | $533,962 | |
| MAUSD | Health services | $411,609 | $457,613 | $410,966 | |
| MAUSD | Psychological services | $224,244 | $445,214 | $281,667 | |
| MAUSD | Attendance and social work services | $180,540 | $144,663 | $245,731 | |
| MAUSD | Improvement of instruction - SPED | $245,823 | $129,357 | $69,979 | |
| MAUSD | Occupational therapy services | $19,472 | $46,513 | $58,897 | |
| MAUSD | Physical therapy services | $20,100 | $23,019 | $39,097 | |
| MAUSD | Support services - high needs | $17,849 | — | $31,322 | |
| BUUSD | BUUSD special education instruction | $8,518,851 | $10,672,353 | $11,412,575 | |
| BUUSD | BUUSD speech language | $833,845 | $980,674 | $948,099 | |
| BUUSD | BUUSD SEA program | $723,709 | $916,758 | $956,215 | C8: "SEA" is never expanded in the documents |
| BUUSD | BCEMS behavior support | $577,011 | $697,082 | $702,903 | |
| BUUSD | BUUSD psychological services | $420,263 | $594,413 | $559,305 | |
| BUUSD | SHS school counselor | $517,121 | $464,941 | $651,474 | |
| BUUSD | BCEMS school counselor | $326,497 | $367,504 | $473,641 | |
| BUUSD | BUUSD early childhood special education | $286,984 | $313,424 | $266,116 | |
| BUUSD | BUUSD occupational therapy | $201,802 | $218,293 | $313,042 | |
| BUUSD | BTMES health | $172,384 | $204,278 | $209,988 | |
| BUUSD | SHS health | $133,593 | $196,194 | $199,369 | |
| BUUSD | BTMES school counselor | $153,063 | $178,835 | $248,342 | |
| BUUSD | BCEMS health | $108,991 | $156,000 | $168,223 | |
| BUUSD | SHS behavior support | $80,159 | $134,934 | $138,185 | |
| BUUSD | BUUSD SEA non-reimbursable | $91,780 | $121,300 | $221,804 | C8: "SEA" is never expanded in the documents |
| BUUSD | BUUSD extended school year (ESY) services | $64,704 | $118,336 | $87,464 | |
| BUUSD | BTMES behavior support | $89,374 | $110,739 | $115,574 | |
| BUUSD | BUUSD physical therapy | $37,037 | $79,390 | $92,672 | |
| BUUSD | BUUSD early childhood ESY | $3,473 | $12,060 | $6,171 |
Instructional support and technology
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Instructional-related technology (technology) | $1,577,515 | $1,767,903 | $1,650,195 | C4 |
| WCUUSD | Library services | $501,454 | $565,533 | $458,097 | |
| WCUUSD | Curriculum services | $225,795 | $247,051 | $267,401 | |
| WCUUSD | Instructional staff training | $79,184 | $104,726 | $115,389 | |
| HUUSD | Technology and technology integration (technology) | $1,097,551 | $1,450,060 | — | C4 |
| HUUSD | Library/Media | $674,350 | $713,626 | — | |
| HUUSD | Technology (technology) | $384,527 | $398,335 | — | C4: printed in the audit's administration section |
| HUUSD | Inservice | $17,728 | $20,671 | — | |
| HUUSD | Academic assessment | $5,116 | — | — | |
| MRPS | Support services - staff | $1,624,572 | $2,243,427 | $1,910,559 | |
| MAUSD | Instruction and curriculum development | $780,353 | $829,540 | $1,046,697 | |
| MAUSD | Administrative - technology services (technology) | $536,273 | $579,915 | $724,457 | C4: printed in the audit's administration section |
| MAUSD | Library/media services | $495,914 | $424,192 | $430,673 | |
| MAUSD | Other support - instruction | $281,682 | $110,360 | $26,887 | C8: label not explained in the audit |
| MAUSD | Staff training - instructional staff | $34,805 | $33,050 | $38,477 | |
| BUUSD | BUUSD technology (technology) | $1,253,014 | $1,622,991 | $1,427,182 | C4 |
| BUUSD | BUUSD curriculum | $160,923 | $309,972 | $472,830 | |
| BUUSD | BCEMS + BTMES + SHS/SEA technology equipment (technology) | $310,873 | $276,798 | $280,414 | C4 |
| BUUSD | BTMES library | $146,836 | $168,712 | $189,745 | |
| BUUSD | SHS library | $135,231 | $156,040 | $179,468 | |
| BUUSD | BCEMS library | $106,777 | $125,442 | $136,064 |
Administration
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Office of the principal (all six schools) | $2,077,361 | $2,250,696 | $2,318,221 | |
| WCUUSD | Superintendent services | $660,683 | $647,667 | $781,515 | |
| WCUUSD | Fiscal services, less its interest on short-term debt | $559,824 | $587,554 | $566,554 | |
| WCUUSD | Special education administration | $398,516 | $457,068 | $431,509 | C3 |
| WCUUSD | Board of education services | $255,511 | $280,144 | $269,382 | |
| HUUSD | School administration and central office general | $3,032,139 | $3,277,676 | — | |
| HUUSD | Central office fiscal services | $596,052 | $638,225 | — | |
| HUUSD | Central office other services | $190,930 | $307,579 | — | |
| HUUSD | School Board | $225,846 | $267,933 | — | |
| HUUSD | Human resources | — | $126,582 | — | |
| HUUSD | Financial audit | $36,900 | $33,190 | — | |
| HUUSD | School Board Treasurer | $1,084 | $1,084 | — | |
| MRPS | School administration | $1,883,998 | $1,965,230 | $1,803,225 | C3: includes special-services administration |
| MRPS | General administrative, School Board, Superintendent | $477,269 | $594,723 | $507,147 | |
| MRPS | Business office and central services | $520,441 | $505,067 | $528,435 | |
| MAUSD | Office of the Principal | $1,628,485 | $1,910,135 | $1,963,373 | |
| MAUSD | Office of the Superintendent | $518,066 | $843,070 | $910,377 | |
| MAUSD | Fiscal services | $645,648 | $828,693 | $965,453 | |
| MAUSD | Board of Education | $410,629 | $299,635 | $297,526 | |
| MAUSD | Other administration | $143,147 | $159,923 | $228,174 | |
| MAUSD | Audit | $49,616 | $52,700 | $62,650 | |
| MAUSD | Staff training - non instructional staff | $14,680 | $26,129 | $37,141 | |
| MAUSD | Legal services | $23,165 | $17,195 | $34,445 | |
| MAUSD | Board treasurer | $7,751 | $7,403 | $7,601 | |
| MAUSD | Special education administration | $3,219 | — | — | C3 |
| BUUSD | BTMES principals' office | $711,153 | $887,487 | $913,781 | |
| BUUSD | BUUSD directors, special education | $513,686 | $704,041 | $708,572 | C3 |
| BUUSD | SHS principals' office | $640,227 | $685,146 | $737,681 | |
| BUUSD | BCEMS principals' office | $522,068 | $680,004 | $683,623 | |
| BUUSD | BUUSD Business Office + BUUSD Copiers | $522,031 | $617,415 | $640,896 | |
| BUUSD | BUUSD superintendent | $281,204 | $367,950 | $457,072 | |
| BUUSD | BUUSD board | $331,964 | $343,620 | $440,815 | |
| BUUSD | BUUSD human resources | $274,576 | $296,202 | $342,430 | |
| BUUSD | Early education administration | $125,893 | $119,886 | $130,243 | C8: early education administration |
| BUUSD | BUUSD communications | $94,199 | $27,614 | $0 | |
| BUUSD | Less: capital-lease principal, taken out as debt | −$73,383 | −$97,667 | −$89,723 | C2 |
Buildings: operation, maintenance and safety
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Operation and maintenance of plant | $2,957,133 | $3,513,733 | $3,956,159 | |
| HUUSD | Operations and maintenance | $3,597,880 | $4,052,685 | — | |
| MRPS | Buildings & grounds | $2,742,864 | $3,095,934 | $2,822,932 | |
| MRPS | Safety | $55,151 | $63,423 | $44,775 | C7 |
| MAUSD | Operations and maintenance of plant | $2,612,365 | $2,949,788 | $3,219,301 | |
| MAUSD | Security services | $97,182 | $137,589 | $175,403 | C7 |
| MAUSD | Vehicle maintenance | $754 | $2,791 | $1,879 | |
| BUUSD | SHS facilities | $1,199,800 | $1,677,810 | $1,885,760 | |
| BUUSD | BTMES facilities | $1,382,553 | $1,269,493 | $1,368,542 | |
| BUUSD | BCEMS facilities | $1,344,650 | $1,243,123 | $1,384,405 | |
| BUUSD | BUUSD facilities | $263,052 | $292,026 | $310,237 | |
| BUUSD | BUUSD SEA facility | $172,310 | $175,238 | $173,753 | C8: "SEA" is never expanded in the documents |
| BUUSD | BCEMS school resource officer (SRO) | $79,570 | $90,364 | $95,666 | C7: school resource officer |
| BUUSD | BTMES school resource officer (SRO) | $32,374 | $37,918 | $51,021 | C7: school resource officer |
| BUUSD | Less: construction services, taken out as capital | −$503,539 | −$575,228 | −$524,864 | C2 |
Transportation
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Student transportation services | $1,645,202 | $1,669,227 | $1,542,265 | |
| WCUUSD | Student transportation, other | $20,210 | $62,810 | $89,501 | |
| HUUSD | Transportation | $1,417,351 | $1,585,116 | — | |
| HUUSD | Field trips | $20,975 | $39,700 | — | |
| MRPS | Transportation | $673,195 | $860,005 | $969,629 | |
| MAUSD | Student transportation - resident | $1,087,555 | $1,525,197 | $1,406,657 | |
| MAUSD | Extra/co-curricular trips | $64,814 | $78,746 | $94,677 | |
| MAUSD | Field trips - educational | $22,428 | $39,142 | $46,338 | |
| MAUSD | Student transportation - SPED | $575,691 | — | — | |
| BUUSD | BUUSD transportation | $1,537,724 | $1,635,858 | $1,524,597 | |
| BUUSD | BUUSD transportation, special education | $560,668 | $471,054 | $475,312 | |
| BUUSD | SHS transportation, athletics | $87,355 | $93,968 | $103,970 | |
| BUUSD | BUUSD transportation lease | $40,099 | $44,075 | $48,833 | |
| BUUSD | BUUSD SEA transportation | $17,572 | $17,048 | $12,299 | C8: "SEA" is never expanded in the documents |
| BUUSD | BCEMS/BTMES transportation, field trips | $4,477 | $14,626 | $25,018 | |
| BUUSD | SHS transportation, work-based learning | $0 | $1,561 | $6,431 |
Co-curricular and athletics
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Co-curricular activities | $710,971 | $833,051 | $882,292 | |
| HUUSD | Co Curricular | $641,401 | $662,475 | — | |
| MRPS | Co-curricular and athletics | $358,131 | $564,735 | $543,632 | |
| MAUSD | Athletics and co-curricular | $570,221 | $612,911 | $656,764 | |
| BUUSD | SHS athletics | $453,886 | $516,227 | $558,460 | |
| BUUSD | SHS extracurricular | $70,255 | $92,452 | $83,432 | |
| BUUSD | BTMES extracurricular | $70,864 | $85,768 | $93,740 | |
| BUUSD | BCEMS extracurricular | $48,422 | $81,167 | $74,865 | |
| BUUSD | BCEMS 1401 (ledger group with no sheet row) | $770 | — | — |
Transfers and other
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Fund transfer out: food service and Community Connections (printed lines) | $189,115 | $100,371 | $197,405 | C9 |
| WCUUSD | Other support services | — | — | $1,530 | |
| WCUUSD | Refund prior year | $45,538 | $0 | −$26,207 | |
| HUUSD | Transfers to other funds: the rest (food service and other special revenue funds) | $33,421 | $282,879 | — | C9 |
| HUUSD | Food service | $491 | $303 | — | |
| MRPS | Afterschool | $113,103 | — | — | C9: the afterschool program |
| MAUSD | Special revenue funds | $316,228 | $476,868 | $331,736 | C9: transfers to special revenue funds (food service support) |
Taken out: debt
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Debt service | $1,219,841 | $989,584 | $998,640 | |
| WCUUSD | Interest on short-term debt (printed line, fiscal services) | $207,837 | $124,111 | $138,138 | |
| HUUSD | Principal | $472,369 | $473,519 | — | |
| HUUSD | Interest | $148,821 | $117,034 | — | |
| MRPS | Debt service - principal | $466,860 | $488,985 | $497,835 | |
| MRPS | Debt service - interest | $291,018 | $267,512 | $246,660 | |
| MAUSD | Principal | $180,740 | $55,000 | $55,000 | |
| MAUSD | Interest | $15,232 | $7,584 | $5,112 | |
| BUUSD | BUUSD long-term debt | $348,998 | $546,450 | $543,773 | |
| BUUSD | BUUSD revenue anticipation note (RAN) interest | $65,107 | $111,521 | $0 | |
| BUUSD | Capital-lease principal (object 54430), inside the business office cost center | $73,383 | $97,667 | $89,723 |
Taken out: capital
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|---|---|---|---|---|
| WCUUSD | Fund transfer out: capital fund (printed line) | $2,225,000 | $901,234 | $923,252 | |
| HUUSD | Transfers to other funds: to the maintenance reserve (audit note on interfund transfers) | $1,000,000 | $696,931 | — | |
| HUUSD | Building improvements | $11,518 | $138,109 | — | |
| MAUSD | Capital outlay | $1,463,742 | $3,007,108 | $2,146,044 | |
| BUUSD | Construction services (object 54510), inside the facilities cost centers | $503,539 | $575,228 | $524,864 |
Taken out: one-time payments
| District | Printed row | FY2022 | FY2024 | FY2025 | Call |
|---|
Rows with no spending in any of these years are in the CSV and change nothing here: HUUSD Technology education; HUUSD Vocational education; BUUSD BUUSD interventionists; HUUSD Health education; MAUSD SPED health services; BUUSD BCEMS psychological; BUUSD BTMES HHB coordinator; HUUSD Central office special education; BUUSD SHS school resource officer (SRO); HUUSD Short-term debt interest; WCUUSD COVID-19 expenses reimbursed by CRF funds.
The state's measure: education spending per LTWADM
The Agency of Education's yearly “School District Spending Per Pupil” workbooks use one definition for every district: education spending (the adopted budget less offsetting revenues, 16 V.S.A. § 4001(6)) per equalized pupil through FY2024, and per LTWADM from FY2025. It is a budget-year figure, not what was spent, and it is left as the state publishes it, with debt and capital in it. FY2020 is the first year all five appear as one district. The comparison basis on this page is the net cost to run the schools (debt, capital and one-time payments out, offsetting revenues out, fund balance applied added back), in the WCUUSD section; the state's figure is kept here as published, for reference.
Education spending per LTWADM (per equalized pupil FY2020–FY2024; per LTWADM FY2025–FY2026)
| District | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|---|
| WCUUSD | $18,657 | $19,531 | $19,415 | $20,400 | $23,022 | $14,380 | $15,272 |
| HUUSD | $17,958 | $18,400 | $18,912 | $20,285 | $22,388 | $15,250 | $15,486 |
| MRPS | $16,350 | $16,924 | $17,182 | $18,038 | $19,671 | $13,754 | $14,797 |
| MAUSD | $17,903 | $18,719 | $18,643 | $19,835 | $23,151 | $14,309 | $14,719 |
| BUUSD | $13,560 | $15,040 | $15,334 | $16,252 | $17,978 | $11,036 | $11,476 |
State rank of the same figure (1 = highest)
| District | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|---|
| WCUUSD | 11 | 13 | 20 | 15 | 16 | 30 | 27 |
| HUUSD | 29 | 39 | 26 | 17 | 25 | 17 | 23 |
| MRPS | 63 | 68 | 64 | 78 | 75 | 41 | 39 |
| MAUSD | 30 | 26 | 36 | 34 | 12 | 32 | 41 |
| BUUSD | 112 | 109 | 106 | 106 | 108 | 107 | 109 |
| Districts ranked | 126 | 125 | 125 | 126 | 128 | 128 | 128 |
Per equalized pupil, FY2020 → FY2024 (WCUUSD, HUUSD, MRPS, MAUSD, BUUSD); consumer prices +20.4%
| District | FY2020 | FY2024 | Change | Percent |
|---|---|---|---|---|
| Barre (BUUSD) | $13,560 | $17,978 | +$4,418 | +32.6% |
| Mt Abraham (MAUSD) | $17,903 | $23,151 | +$5,248 | +29.3% |
| Harwood (HUUSD) | $17,958 | $22,388 | +$4,431 | +24.7% |
| WCUUSD | $18,657 | $23,022 | +$4,365 | +23.4% |
| Montpelier Roxbury (MRPS) | $16,350 | $19,671 | +$3,320 | +20.3% |
Per LTWADM, FY2025 → FY2026 (WCUUSD, HUUSD, MRPS, MAUSD, BUUSD); consumer prices +3.1% (FY2026 on 11 published months)
| District | FY2025 | FY2026 | Change | Percent |
|---|---|---|---|---|
| Montpelier Roxbury (MRPS) | $13,754 | $14,797 | +$1,043 | +7.6% |
| WCUUSD | $14,380 | $15,272 | +$891 | +6.2% |
| Barre (BUUSD) | $11,036 | $11,476 | +$440 | +4.0% |
| Mt Abraham (MAUSD) | $14,309 | $14,719 | +$410 | +2.9% |
| Harwood (HUUSD) | $15,250 | $15,486 | +$236 | +1.6% |
FY2027 per LTWADM, as each district's documents print it for the budget put to voters (no state workbook yet; the vote status is in the FY2027 table above): WCUUSD $16,373; HUUSD $16,229; MRPS $15,035; MAUSD $15,132; BUUSD $12,503.
Sources and method
- Printed totals, budgets and students are each district's own page, where every figure is traced to its document and page (MRPS's actuals excepted; see the next item): WCUUSD, Harwood (HUUSD), Montpelier Roxbury (MRPS), Mt Abraham (MAUSD), Barre (BUUSD).
- The state's per-pupil figures: the Agency of Education's “School District Spending Per Pupil” workbooks, FY2020–FY2026 (education.vermont.gov).
- Debt, capital and one-time payments: each district's own documents, listed amount by amount under What was taken out. MRPS's actuals come from its audited financial statements (FY2019–FY2024) and the auditor's draft for FY2025 (May 18, 2026), linked from the board's June 3, 2026 meeting folder on mrpsvt.org; HUUSD's transfers into its maintenance reserve come from the notes on transfers between funds in its audits.
- Consumer prices: Bureau of Labor Statistics CPI-U, not seasonally adjusted (FRED series CPIAUCNS), averaged over each July–June fiscal year; FY2026 has eleven published months.
- FY2027 votes: the sources linked in the FY2027 table; the statewide unofficial budget vote status report through Town Meeting Day, March 3, 2026.
- Rules: districts are compared only on fiscal years every district in the comparison has; actual with actual, adopted with adopted; percent change leads with dollars beside it; a percent is not shown for anything under $50,000 at the start. Figures as of 2026-10-12.