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Budget & Financials
2026-27 Salem School District Proposed Budget
Message from the Superintendent
The following pages represent the Salem School Board’s proposed 2026-2027 school district budget. The Board considered our need to maintain student programs and services and to focus on the organization’s fundamental responsibilities, which include curriculum, instruction, and assessment with all related resources. Board members also looked to areas where expense reductions could be made.
Message from the Superintendent
The following pages represent the Salem School Board’s proposed 2026-2027 school district budget. The Board considered our need to maintain student programs and services and to focus on the organization’s fundamental responsibilities, which include curriculum, instruction, and assessment with all related resources. Board members also looked to areas where expense reductions could be made.
School Board Budget Presentation
- Proposed 2026-2027 Budget Presentation October 25, 2025
The Superintendent of Schools presented this slide show to the Salem School Board highlighting specific aspects of the 2026-27 Budget.
- Budget Committee Presentation December 5, 2025
The Salem School Board presented this slide show to the Budget Committee highlighting specific aspects of the 2026-27 Budget.
- Deliberative Session Presentation
The Salem School Board presented this slide show at the first session of the Annual Meeting of the highlighting specific aspects of the 2026-27 Budget and one collective bargaining agreement.
Budget Documents
The following documents provide a overview of the significant elements of the Salem School District 2026-27 proposed budget.
- Overall Budget Summary by Object
These documents represent a broad overview of all the primary object codes. These are the series numbers used during the School Board’s discussions and in the Board’s discussions with the Municipal Budget Committee. The revised document reflects the budget determined by the Budget Committee.
- Summary Multi-Year Budget
These documents are where you’ll see the more detailed object codes. For example, within the 400 series object code, “Purchased Services”, you’ll find more specific services such as object code 422, snow plowing, and you’ll find object code 430, equipment repairs. The revised document reflects the Municipal Budget Committee's budget.
- Detailed Budget by Section
This budget document includes all the items within each program or function code as well as all expenses related to the object codes within those functions. You’ll also see the levels and the locations for where the money is to be purposed. Finally, you’ll see the amount of money budgeted and the funds expended for the same purposes during this current year as well as three prior years.
Supporting Documents
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Accounting Classification Guide
This document will help explain the classification system we use to organize all expenses associated with operating the school district.