Each November, in accordance with state statute, the Connecticut General Assembly's Office of Fiscal Analysis produces a Fiscal Accountability Report. According to statute, the report must explain: (1) the level of spending changes from current year spending allowed by consensus revenue estimates, (2) any changes to current year spending necessary because of “fixed cost drivers,” and (3) the total change to current year spending required to accommodate fixed cost drivers without exceeding current revenue estimates.
This issue brief from the Connecticut General Assembly's Office of Legislative Research looks at Connecticut towns with populations of 1) less than 10,000, 2) between 10,000 and 20,000, and 3) between 20,000 and 30,000, and whether each town is part of a regional school district.