The Rochester School Committee performed budgetary housekeeping the day before students returned.

On Monday, at a specially scheduled meeting, committee members closed the full-day Kindergarten revolving account, which totaled $14,419.

Of those funds, $4,819 was transferred to fund Kindergarten salaries and $9,600 was moved to the special education tuition account.

The transfers were needed to accommodate the change to full-day Kindergarten. Previously, parents wanting to send a child to full-day Kindergarten had to pay $2,400 for tuition.

The committee also fortified the school’s “circuit breaker” account with a $5,787 transfer from the special education tuition account. Due to the costs associated with special education, the state will reimburse districts up to 75 percent of expenses after the district has spent $40,000 of its own funds, said Rochester Regional School District Superintendent Doug White.

The circuit breaker gives the town additional funding for special education. However, the account doesn’t cover transportation, administrative, or overhead costs.

White told the committee the move lets district officials offset future special education costs. The state allows school officials to use the circuit breaker account to cover special education shortfalls during the fiscal year.

If all of this seems complicated, let School Committee member Tina Rood explain: “We took money from one part of the budget to free up money in another part of the budget.”