Unaudited surplus reverses earlier projections
The Cambridge School District appears to have closed the 2025–26 fiscal year with an unexpected surplus, according to unaudited figures presented at the Aug. 17 committee meeting. Business manager Nicole Rothe told trustees the district ended the year with a surplus of $672,283.61, a turnaround from earlier projections of a deficit.
When trustees approved a preliminary budget in August 2025, the district faced a projected shortfall of $223,500. By the time the board adopted its final budget on Oct. 27, that projected deficit had been reduced to $163,526.13. The new unaudited results show the district not only eliminated that expected gap but finished the year with more than half a million dollars in the bank.
Why the numbers shifted
Rothe credited school and district budget holders for the better-than-expected outcome, while noting that some of the savings reflected operational challenges rather than planned cost-cutting. "Sometimes the budget was helped for less than optimal reasons," she said, citing unfilled payroll positions as an example.
"I have to give a lot of credit to our budget holders," Rothe said during the meeting.
Those staffing shortfalls can temporarily reduce expenditures, but they also carry implications for classroom delivery and district services depending on how long vacancies persist. Trustees were told the numbers are unaudited and subject to change before the final budget is approved.
Public meeting set as board prepares next budget
The timing of the announcement comes ahead of the district’s 2026–27 budget hearing and annual meeting, scheduled for Monday, Aug. 31 at 6 p.m. in the high school library. A regular board meeting will follow. The agenda for that meeting shows a proposed tax levy of $9,608,105, about 1.16% above last year’s levy of $9,498,038.
- Proposed levy for 2026–27: $9,608,105
- Breakdown shown on agenda: general operations $8,754,800; non-referendum debt $110,805; capital expansion $175,000; community services $567,500
- Board members’ current pay: $1,500 annually
Rothe warned that the figures will change between the Aug. 31 hearing and the final budget vote in October. The mill rate needed to raise the levy must be set by the board on or before Nov. 1.
Other items on the agenda
In addition to the budget hearing and a discussion of board compensation, trustees are expected to consider authorizing a lease for a district-owned farmhouse. The property, listed on the annual meeting agenda as 37 Oakland Rd., sits on the grounds of the Severson Learning Center in the nearby town of Christiana. The board will be asked to approve a short-term lease arrangement for the farmstead.
| Line item | Proposed 2026–27 amount |
|---|---|
| General operations | $8,754,800 |
| Non-referendum debt | $110,805 |
| Capital expansion | $175,000 |
| Community services | $567,500 |
The unaudited surplus gives trustees more flexibility as they refine next year’s budget, but it also raises questions about how temporary savings—such as those from unfilled positions—should factor into long-term planning. For residents watching property tax and education spending decisions, the Aug. 31 hearing will be the first substantive opportunity to weigh in on the proposed levy and the board’s priorities for the year ahead.
As the district moves from unaudited preliminary numbers toward an audited year-end and a formal final budget, officials stressed the importance of public participation at the upcoming meeting where key decisions on the levy, staffing, and use of reserve funds will be discussed.
