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City of Somerville header
File #: 26-0163    Version: 1
Type: Mayor's Request Status: Referred for Recommendation
File created: 2/4/2026 In control: Finance Committee
On agenda: 2/12/2026 Final action:
Enactment date: Enactment #:
Title: Requesting the appropriation of $430,965 from the Unreserved Fund Balance ("Free Cash") to the Special Education Reserve Fund.
Code sections: Appropriation/Budget -

Agenda Summary

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Requesting the appropriation of $430,965 from the Unreserved Fund Balance ("Free Cash") to the Special Education Reserve Fund.

 

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Official Text

To the Honorable City Council:

 

The Mayor respectfully requests that this Council appropriate $430,965 from the Unreserved Fund Balance ("Free Cash") to the Special Education Reserve Fund.

 

The State Department of Revenue (DOR) distributed the Quarter 4 Fiscal 2024 Special Education Circuit Breaker Funds late on July 2, 2024, which is FY2025. The School Department assumed the funds were a part of the FY2025 allotment because it was deposited on July 2, 2025, instead of the FY2024 allotment. Therefore, the State Department of Revenue required the City to close out the $430,965 to the General Fund because it exceeded the amount allowed. The $430,965 becomes part of the Free Cash Certified in FY2026. The appropriation returns the $430,965 to the School Department as seed money for the new Special Education Reserve Fund.

 

Appropriate staff will be available to address any questions you may have. Thank you for your consideration of this item.

 

Respectfully Submitted,

Jake Wilson, Mayor