RIDGEFIELD, CT — A projected $1.6 million shortfall in the school district's special education budget drew questions from the Ridgefield Board of Finance on Oct. 20, as members also reviewed tax collections, municipal finances and preparations for the next budget cycle.
Superintendent Susie Da Silva told the board that special education and out-of-district placements represented the school system's greatest financial concern in the first quarter of fiscal 2027.
Da Silva said the district was involved in approximately 10 mediation settlements that could affect special education costs.
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Board Chairman Michael Rettger questioned how anticipated state excess-cost reimbursements were reflected in the financial report. Da Silva clarified that the approximately $1.6 million projected deficit already accounted for an estimated $1.2 million in reimbursements.
The discussion also highlighted the need to make financial reports easier to interpret. Da Silva acknowledged that the presentation of anticipated reimbursements and projected expenses could be clearer.
Da Silva also reported that Ridgefield Public Schools finished fiscal 2026 with a surplus of slightly more than $37,000 after adjustments to its year-end financial figures.
The district had previously identified shortfalls involving utilities and legal expenses.
Da Silva said federal E-Rate reimbursements for technology infrastructure, received earlier than expected, helped the district address those expenses. The school system also applied funds from a food service account toward eligible equipment repairs.
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Rettger and other board members questioned how the reimbursements and transfers affected the district's final financial position.
Tax Collector Jane Berendsen-Hill told the board that property tax collections were running somewhat below the level she would prefer, although she did not characterize the situation as an immediate concern.
Berendsen-Hill said collection rates can fluctuate because of the timing of real estate transactions. Property taxes sometimes are paid before their regular due dates when properties change hands.
She said her office had taken additional collection steps, including referring more delinquent accounts to collection agencies.
Berendsen-Hill also discussed the possibility of a future tax sale, depending on collection trends.
Supplemental motor vehicle tax payments are expected primarily in January, she said, although some could arrive in December.
During the controller's report, Berendsen-Hill discussed municipal revenue and expense trends in the absence of Town Controller Kevin Redmond.
She said revenue from the recreation center and golf course was performing relatively well, although golf revenue had been affected by weather in September and early October.
The recreation center was projected to exceed its revenue budget by approximately $100,000, with the possibility of a larger favorable variance, according to the discussion.
Building permit revenue also was running above expectations.
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On the expense side, Berendsen-Hill said dispatch overtime costs remained elevated because of staffing shortages.
Rettger also noted that liability insurance costs had exceeded the budgeted amount, although the premium was a one-time annual expense rather than an ongoing monthly increase.
The board reviewed a revised municipal liquidity report.
Rettger said he had corrected an error in an earlier version that improperly compared cash balances with reserve levels. The revised report was intended to show actual cash balances alongside the town's reserve benchmarks.
Board member Andrew Okrongly raised questions about how those benchmarks compared with liquidity levels that had previously attracted attention from the credit rating agency Moody's.
The treasurer's investment report also was revised to include security purchase dates and to correct a Treasury note yield figure.
Berendsen-Hill and board members discussed the timing of municipal borrowing, with Rettger saying he understood that a bond issuance was being considered near the end of the fiscal year in June.
The board reviewed a preliminary schedule for developing and approving the fiscal 2028 budget.
Under the proposed calendar, the Board of Finance would hold its public budget hearing March 22, 2027, followed by budget deliberations March 23-24 and March 29-April 1.
Rettger said the proposed schedule was designed to avoid conflicts with religious observances during the period.
Members discussed completing their review and votes by April 1. The dates remain preliminary and would be incorporated into the board's formal calendar at a later meeting.
Board members also discussed what financial guidance to present during an upcoming meeting involving the Board of Finance, Board of Selectpersons and Board of Education.
Okrongly proposed presenting budget projections that could be updated as revenue and expense estimates become more certain.
Board member Joe Shapiro noted that updated information would be most useful to the town and school district early in their budget preparation process.
Board member Greg Kabasakalian suggested simplifying the way officials explain the relationship between proposed budgets, the mill rate and individual property tax bills.
Rettger said debt service would be a significant consideration in the next budget, referring to an anticipated increase in borrowing-related expenses.
The board also reviewed historical budget referendum results, including a decline in the percentage of voters supporting municipal and school budgets.
Members discussed how those voting trends could inform their communications with residents during the next budget season.
The board approved its Sept. 15 meeting minutes with a correction requested by Shapiro.
The Oct. 20 meeting was held at the Town Hall Annex, 66 Prospect St..
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