RESOLUITON
Motion/Request:
title
Public Act #24-45 "An Act Concerning Education Mandate Relief".
end
Background:
Based on enacted State Legislation (Public Act 24-25) the Board of Education has the authority to transfer unexpended funds from the education budget into a non-lapsing account. Therefore, the 1988 "Resolution Creating a Funding Mechanism for Making Annual Appropriations to a Capital Reserve Fund for the Board of Education" was no longer required; and was being cancelled.
Finance Committee Meeting 10/15/2025: School Superintendent Jason Hartling explained with the implementation of a New State Statute that the Board of Education already took action to transfer their Fiscal Year 2024/2025 Year-End Balance to their Capital Non-Recurring (CNR) Account.
Finance Director noted that the Year-End Balance would not be available until the Annual Audit for Fiscal Year 2024/2025 has been completed; and therefore, the funds could not be transferred until the Annual Audit has been completed.
Connecticut State Statute Section 10- 248a to provide funding resources solely for future Board of Education.
Previous state law (Connecticut General Statutes ?10-248a) permitted a town board of finance (or the board of selectmen in a town with no board of finance, or the authority otherwise making budget appropriations for the school district) to deposit unexpended funds from the education budget into a non-lapsing account
However, Public Act 24-25 now allowed for Connecticut Board of Educations to use non-lapsing accounts to carry over unspent education funds (up to 2% of the prior budget) for future educational expenses, a practice clarified and expanded by recent legislation (like Public Act 24-45). These accounts require annual reporting to the Connecticut State Department of Education (SDE) and certified employee unions, detailing balances, deposits, and expenditures, effective for FY 2026 and beyond, ensuring transparency for these funds used only for educati...
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