(a) Except as otherwise provided under the provisions of subsections (b) to (h), inclusive, of this section, for any fiscal year, the budgeted appropriation for education shall be not less than the budgeted appropriation for education for the prior fiscal year, plus any aid increase described in subsection (d) of § 10-262i, except that a town may reduce its budgeted appropriation for education for the fiscal year, by one or more of the following:

Terms Used In Connecticut General Statutes 10-262j

  • another: may extend and be applied to communities, companies, corporations, public or private, limited liability companies, societies and associations. See Connecticut General Statutes 1-1
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • legislative body: means : (1) As applied to unconsolidated towns, the town meeting. See Connecticut General Statutes 1-1
  • Ordinance: means an enactment under the provisions of §. See Connecticut General Statutes 1-1
  • Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.

(1) If a town experiences an aid reduction, as described in subsection (d) of § 10-262i, such town may reduce its budgeted appropriation for education in an amount equal to the aid reduction;

(2) If a district experiences a net reduction in its resident student count during a period that may include any of the five fiscal years immediately prior to the fiscal year for which the budgeted appropriation for education is calculated, such district may reduce its budgeted appropriation for education in an amount equal to the number of such net reduction multiplied by fifty per cent of the net current expenditures per resident student of such district, provided no district may use the resident student count for (A) any fiscal year that was previously used to reduce its budgeted appropriation for education, or (B) the fiscal year ending June 30, 2021, in any calculation of a net reduction of resident students for purposes of reducing its budgeted appropriation for education pursuant to this subdivision for any subsequent fiscal year;

(3) Any district (A) that does not maintain a high school and pays tuition to another school district pursuant to § 10-33 for resident students to attend high school in another district, and (B) in which the number of resident students attending high school for such district for October first of the prior school year, using the data of record as of January thirty-first of the prior school year, is lower than such district’s number of resident students attending high school for October first of the school year before the prior school year, using the data of record as of January thirty-first of the school year before the prior school year, may reduce such district’s budgeted appropriation for education by the difference in the number of resident students attending high school for such years multiplied by the amount of tuition paid per student pursuant to § 10-33, except for the fiscal year ending June 30, 2022, the number of resident students attending high school for such district for the prior school year shall be the number of resident students attending high school for such district for October 1, 2019, using the data of record as of January 31, 2020; or

(4) Any district that realizes new and documentable savings through (A) increased district efficiencies approved by the Commissioner of Education, including, but not limited to, (i) reductions in costs associated with transportation services, school district administration or contracts that are not the result of collective bargaining or other labor agreements, (ii) an agreement to provide medical or health care benefits pursuant to § 7-464b, (iii) a cooperative agreement relating to the performance of administrative and central office functions, such as business manager functions, for the municipality and the school district pursuant to § 10-241b, (iv) reductions in costs associated with the purchasing or joint purchasing of property insurance, casualty insurance and workers’ compensation insurance, following the consultation with the legislative body of the municipality of such district pursuant to § 10-241c, (v) reductions in costs associated with the purchasing of payroll processing or accounts payable software systems, following the consultation with the legislative body of the municipality of such district to determine whether such systems may be purchased or shared on a regional basis pursuant to § 10-241e, (vi) consolidation of information technology services, and (vii) reductions in costs associated with the care and maintenance of athletic fields, or (B) regional collaboration or cooperative arrangements pursuant to § 10-158a may reduce such district’s budgeted appropriation for education in an amount equal to half of the amount of savings experienced as a result of such district efficiencies, regional collaboration or cooperative arrangement, provided such reduction shall not exceed one-half of one per cent of the district’s budgeted appropriation for education for the prior fiscal year.

(b) For any fiscal year, the Commissioner of Education may permit a town to reduce its budgeted appropriation for education in an amount determined by the commissioner if the school district in such town has permanently ceased operations and closed one or more schools in the school district due to declining enrollment at such closed school or schools in the seven fiscal years immediately prior to the fiscal year for which the budgeted appropriation for education is calculated.

(c) Except as otherwise provided under the provisions of subsections (g) and (h) of this section, a town designated as an alliance district, as defined in § 10-262u, shall not reduce its budgeted appropriation for education pursuant to this section.

(d) The provisions of this section shall not apply to any district that is in the top ten per cent of school districts based on the accountability index, as defined in § 10-223e.

(e) The provisions of this section shall not apply to the member towns of a regional school district during the first full fiscal year following the establishment of the regional school district, provided the budgeted appropriation for education for member towns of such regional school district for each subsequent fiscal year shall be determined in accordance with this section.

(f) Any district that has (1) elected to act as a self-insurer, pursuant to § 10-236, (2) experienced a loss incurred as a result of one or more catastrophic events, as declared by a nationally recognized catastrophe loss index provider, during the prior fiscal year, and (3) increased its budgeted appropriation for education during said prior fiscal year as a result of such loss, shall not be required to include the amount of such increase in the calculation of such district’s budgeted appropriation for education for the subsequent fiscal year.

(g) For the fiscal years ending June 30, 2020, to June 30, 2024, inclusive, any district that has received (1) a supplemental appropriation from the board of finance for a town having a board of finance, the board of selectmen for a town having no board of finance or the authority making appropriations for the school district, for the purpose of covering costs associated with COVID-19 expenditures because the budgeted appropriation for education for the district was insufficient to cover such costs, or (2) federal funds received pursuant to the Coronavirus Aid, Relief, and Economic Security Act, P.L. 116-136, as amended from time to time, the Coronavirus Response and Relief Supplemental Appropriations Act, P.L. 116-260, as amended from time to time, and the American Rescue Plan Act of 2021, P.L. 117-2, as amended from time to time, shall not be required to include the amount of such supplemental appropriation or federal funds in the calculation of such district’s budgeted appropriation for education for the subsequent fiscal year. As used in this subsection, “COVID-19” means the respiratory disease designated by the World Health Organization on February 11, 2020, as coronavirus 2019, and any related mutation thereof recognized by the World Health Organization as a communicable respiratory disease.

(h) For the fiscal year ending June 30, 2022, and each fiscal year thereafter, any district that has been awarded a grant under the school security infrastructure competitive grant program, established pursuant to section 84 of public act 13-3A;, during the prior fiscal year, shall not be required to include the amount of such grant in the calculation of such district’s budgeted appropriation for education for the subsequent fiscal year.

(i) Notwithstanding the provisions of any special act, municipal charter, local ordinance, home rule ordinance or other ordinance that prohibits or otherwise limits a town from appropriating additional funds to its budgeted appropriation for education after the adoption of such appropriation, for the fiscal year ending June 30, 2022, a town may appropriate additional funds to its budgeted appropriation for education to satisfy the requirements of this section if the amount of the equalization aid grant the town is entitled to receive under the provisions of § 10-262h is greater than the amount of such grant that was anticipated by such town when it originally adopted its budgeted appropriation for education for the fiscal year ending June 30, 2022.