How is a Default Budget Calculated?

First, you start with the current budget as approved by the voters, remove all special warrant articles and items of a one-time nature that will not likely recur in the succeeding proposed budget. Items in the operating budget that are designated "one time" items can be anything that is appropriated in the current operating budget that is not commonplace nor has appeared with consistency in past budgets.

After removing all special warrant articles and one-time items, one would then adjust the default budget for changes in bonded debt, contractual obligations, Federal and State mandates, and other obligations previously incurred, and items mandated by law. Examples of contractual and other obligations previously incurred or mandated by law would be employee salary and benefits previously approved via employee labor contractual increases, facility requirements for providing a healthy and safe learning environment, ongoing and new contracts, and special education costs driven by individualized education programs per State and Federal guidelines.