Ayer Shirley School District — Financial

The district's recent budget cycle was shaped by an evolving balance between updated revenue projections, taxpayer assessments, and the correction of a prior-year shortfall. In December 2025, the Committee unanimously recertified the all-funds FY26 budget at $38.1 million after identifying $400,000 in additional General Fund revenue and expense offsets — the first step in stabilizing the current-year plan.

That was followed by planning for the next fiscal year. In March 2026, the Committee unanimously certified a $36.74 million FY27 General Fund budget, carrying with it assessments of just over $16.2 million for Ayer and $10.3 million for Shirley. Then, in May, the Committee authorized reserve access of up to $300,000 from the Special Education Reserve and $200,000 from Capital Stabilization as a safeguard if needed to balance FY26.

The most consequential item came in June 2026, when the district closed a prior shortfall: after using $651,949 of certified FY25 Excess and Deficiency to eliminate the FY25 General Fund shortfall, the Committee approved an equal FY26 budget increase as required by DESE. Altogether, the alerts show a district working within DESE-defined processes — from mid-year recertification to reserve access and shortfall correction — to keep its FY26 and FY27 budgets balanced.