An analysis, written by this project
The FY25 school surplus, from the closed ledger
What the closed ledger shows was left unspent in the school general fund when FY2025 ended, beside the figure the School Committee was told.
lunenburgbudgetproject.org — written by the Lunenburg Budget Project, an independent tool for residents. Not affiliated with the Town of Lunenburg, the School Committee or the school district. The document this page renders: /docs/analyses/fy25-school-surplus.md
What this report counts
DOLLARS, department 300 (school general fund) only, FY2025 period 13 — the closed ledger, 415 accounts. Not a comparison of budget to actual: everything here is the same closed ledger read two ways.
$360,315 was left in three categories: supplies, paraprofessionals and custodians.
No category ran over, net; the largest, supplies, left 15.4% of its budget.
By category, net: supplies, services & everything else $125,192; paraprofessionals $121,294; custodians $113,829. Accounts under budget left $649,392 in all, and the surplus is what remained, $627,117. The ledger shows where money was left, never why.
What it rests on `sources/data/munis-school-ytd.csv`, FY2025 period 13, report gf-school, every account put in one category by `CATEGORIES` in the generator.
What it does not show Why any category was left under budget — vacancies, placements, prices and restraint all produce the same ledger.
38% of the surplus ($240,115) sat in discretionary lines thrift could explain.
The other $387,002 sat in staff, tuition and benefit lines, which follow vacancies, placements and prices.
Discretionary means supplies, upkeep and equipment — the split is ours, stated in the method table. 2 of the 3 discretionary categories were also left under budget in all 4 closed years held, which reads as budgeted high as much as run lean. It is the most thrift could explain, not a finding that it did.
What it rests on `munis-school-ytd.csv`, FY2023 to FY2026 period 13, gf-school; the category table in the generator.
What it does not show Whether anyone chose to spend less. That would show in the monthly journal, which is not published.
A scenario or an explanation — nothing here tests it
Operations & maintenance holds $227,574 of the unspent total, split evenly.
That is CONSISTENT WITH the Town’s explanation for FY25; it does not prove it.
The Town’s free-cash press release states: "significant turnover and unfilled positions in the facilities department resulted in unspent salaries and stalled maintenance projects." Operations & maintenance holds $227,574 unspent, $113,829 of it salary and $113,746 non-salary — consistent with that account, and not a confirmation of it: the ledger shows dollars by account, not posts or projects.
What it rests on `munis-school-ytd.csv`, the 4000-family accounts, available_budget split by whether the object code starts with 51 (salary); the Town’s FY27 budget press release.
What it does not show Whether any specific post was vacant, or which maintenance project stalled. A dollar is not a post (rule 7, rule 11).
Those are the answers this report could reach from the documents behind it. If the one you came for is not among them, ask us — no name or email needed.
What the closed MUNIS ledger shows for department 300 at period 13, beside the figure the School Committee was told on 17 September 2025.
Why there was money left over
Every one of the 415 accounts is put in exactly one category by its DESE function and object code (the table is under How the categories are built). The surplus is net: accounts that ended under budget left $649,392, and accounts that ended over used $22,275 of it.
| category | revised budget | spent | still committed | left over (net) | % of its budget | under-budget accounts | over-budget accounts |
|---|---|---|---|---|---|---|---|
| Supplies, services & everything else | $811,131 | $685,939 | — | $125,192 | 15.4% | $125,455 | -$263 |
| Paraprofessionals | $1,459,771 | $1,338,477 | — | $121,294 | 8.3% | $121,294 | — |
| Custodians | $774,043 | $660,214 | — | $113,829 | 14.7% | $113,829 | — |
| Equipment & technology | $598,357 | $533,609 | — | $64,748 | 10.8% | $68,010 | -$3,262 |
| Heat, electricity & utilities | $555,151 | $491,581 | — | $63,570 | 11.5% | $63,570 | — |
| Building & grounds upkeep | $566,051 | $515,876 | — | $50,175 | 8.9% | $68,925 | -$18,750 |
| Out-of-district tuition | $762,244 | $732,298 | — | $29,946 | 3.9% | $29,946 | — |
| Special-ed contracted services | $161,140 | $147,732 | — | $13,408 | 8.3% | $13,408 | — |
| Teachers & substitutes | $10,851,937 | $10,840,407 | — | $11,529 | 0.1% | $11,529 | $0 |
| Transportation | $1,352,528 | $1,342,122 | — | $10,406 | 0.8% | $10,406 | — |
| Administrators & office staff | $2,310,318 | $2,300,815 | — | $9,502 | 0.4% | $9,502 | — |
| Health insurance & benefits | $3,275,744 | $3,270,115 | — | $5,629 | 0.2% | $5,629 | — |
| Nurses, coaches & other staff | $681,542 | $676,350 | — | $5,192 | 0.8% | $5,192 | — |
| Counselors & psychologists | $1,021,615 | $1,018,920 | — | $2,695 | 0.3% | $2,695 | — |
| Total | $25,181,572 | $24,554,455 | $0 | $627,117 | 2.5% | $649,392 | -$22,275 |
What the ledger shows, and what explains it
For each category that moved by at least $25,000: first what the ledger shows (measured), then what a document says about why — quoted, never paraphrased — or, where no document here says, the causes that fit the same numbers, marked as a hypothesis, and the one record that would settle it.
Supplies, services & everything else. Supplies, services & everything else left $125,192 of $811,131 (15.4% of its budget). Inside it, accounts under budget left $125,455 and accounts over budget used $263. It ended under budget in 4 of the 4 closed years held (FY2023–FY2026). Other funds also paid on the same lines: fund 1301 “CHAPTER 658 REVOLVING FU”, $27,947; fund 2640 “SPECIAL ED CIRCUIT BREAK”, $24,801; fund 1308 “SCHOOL CHOICE REVOLVING”, $18,665.
On the record — evidence of what was said, not a test of it:
- School Committee minutes, 17 September 2025 (page 3): “double booking of the para salaries, the music program and supply line cuts”. Our copy · the Town’s.
What the record does not establish: how much of the figure above it accounts for. Other causes that fit: a deliberate hold on purchasing, or purchases made from grants and revolving funds instead. Would settle it: the general-fund journal detail by month.
Paraprofessionals. Paraprofessionals left $121,294 of $1,459,771 (8.3% of its budget). It ended under budget in 3 of the 4 closed years held (FY2023–FY2026).
On the record — evidence of what was said, not a test of it:
- Town of Lunenburg press release, 2026 (page 6): “several paraprofessional salaries were ultimately covered by newly identified grants”. Our copy · the Town’s. The same release, the second cause.
- School Committee minutes, 3 September 2025 (page 2): “a discussion of transfer accounts regarding a double budget amount for paraprofessionals in the amount of $243,000”. Our copy · the Town’s.
- School Committee minutes, 17 September 2025 (page 3): “double booking of the para salaries, the music program and supply line cuts”. Our copy · the Town’s.
What the record does not establish: how much of the figure above it accounts for. Other causes that fit: aides hired late or not at all, or aides paid from a grant instead. Would settle it: paraprofessional payroll by month and by funding source.
Custodians. Custodians left $113,829 of $774,043 (14.7% of its budget). It ended under budget in 4 of the 4 closed years held (FY2023–FY2026).
On the record — evidence of what was said, not a test of it:
- Town of Lunenburg press release, 2026 (page 6): “significant turnover and unfilled positions in the facilities department resulted in unspent salaries and stalled maintenance projects”. Our copy · the Town’s. The Town’s release “Understanding Lunenburg’s FY27 Budget”, naming the first of two causes of the FY25 school surplus.
What the record does not establish: how much of the figure above it accounts for. Other causes that fit: custodial vacancies or turnover. Would settle it: the custodial roster by month, with overtime.
Equipment & technology. Equipment & technology left $64,748 of $598,357 (10.8% of its budget). Inside it, accounts under budget left $68,010 and accounts over budget used $3,262. It ended under budget in 1 of the 4 closed years held (FY2023–FY2026).
Possible causes, not established by any document here (a hypothesis): purchases deferred, or made from another fund. Would settle it: the purchase-order list for these accounts.
Heat, electricity & utilities. Heat, electricity & utilities left $63,570 of $555,151 (11.5% of its budget). It ended under budget in 1 of the 4 closed years held (FY2023–FY2026).
Possible causes, not established by any document here (a hypothesis): weather, energy prices, or a bill for one year paid in another. Would settle it: the utility bills by month.
Building & grounds upkeep. Building & grounds upkeep left $50,175 of $566,051 (8.9% of its budget). Inside it, accounts under budget left $68,925 and accounts over budget used $18,750. It ended under budget in 4 of the 4 closed years held (FY2023–FY2026).
On the record — evidence of what was said, not a test of it:
- Town of Lunenburg press release, 2026 (page 6): “significant turnover and unfilled positions in the facilities department resulted in unspent salaries and stalled maintenance projects”. Our copy · the Town’s. The Town’s release “Understanding Lunenburg’s FY27 Budget”, naming the first of two causes of the FY25 school surplus.
What the record does not establish: how much of the figure above it accounts for. Other causes that fit: maintenance projects postponed or not started, a shortage of facilities staff to run them, or a deliberate hold on spending. Would settle it: the facilities work-order and project list with dates.
Out-of-district tuition. Out-of-district tuition left $29,946 of $762,244 (3.9% of its budget). It ended under budget in 3 of the 4 closed years held (FY2023–FY2026). Other funds also paid on the same lines: fund 2640 “SPECIAL ED CIRCUIT BREAK”, $473,650.
Possible causes, not established by any document here (a hypothesis): fewer children placed than budgeted, placements starting later, a placement paid from the circuit breaker fund instead, or a placement billed to a different tuition line. Would settle it: the placement list by setting, with start dates and the tuition invoice for each.
The largest single accounts
| left over | account | budget | spent | committed |
|---|---|---|---|---|
| $48,825 | P.S. Sped Paraprofessionals (paraprofessionals) 0100-3-300-2330-51-2-13-1-511203 | $317,143 | $268,318 | — |
| $43,086 | Heating Charges/Natural Gas (heat, electricity & utilities) 0100-3-300-4120-99-1-74-2-521025 | $125,608 | $82,522 | — |
| $38,730 | Primary School Custodians (custodians) 0100-3-300-4110-07-2-74-1-511003 | $120,500 | $81,770 | — |
| $30,174 | H.S. Paraprofessionals (paraprofessionals) 0100-3-300-2330-06-6-13-1-511203 | $34,960 | $4,786 | — |
| $29,478 | Custodial Supplies (building & grounds upkeep) 0100-3-300-4110-99-1-74-2-541001 | $88,885 | $59,407 | — |
| $29,415 | Collaborative Tuitions (out-of-district tuition) 0100-3-300-9400-51-1-06-2-535023 | $58,372 | $28,957 | — |
| $27,979 | New Equipment/System (equipment & technology) 0100-3-300-7300-99-1-10-2-585003 | $27,979 | $0 | — |
| $26,687 | Curriculum Adoption (supplies, services & everything else) 0100-3-300-2110-99-1-10-2-555027 | $75,542 | $48,855 | — |
| over budget | account | budget | spent | committed |
|---|---|---|---|---|
| -$18,750 | Contracted Services (building & grounds upkeep) 0100-3-300-4220-01-1-74-2-535006 | $274,889 | $293,639 | — |
| -$3,262 | Computers-Purchase & Lease (equipment & technology) 0100-3-300-7400-99-1-52-2-525013 | $320,145 | $323,407 | — |
| -$263 | Postage (supplies, services & everything else) 0100-3-300-1210-01-1-02-2-534400 | $3,550 | $3,813 | — |
| $0 | E.S. Librarian (teachers & substitutes) 0100-3-300-2340-04-4-59-1-511001 | $48,611 | $48,611 | — |
Read the rest of the analysisThe full version8 min
The other findings
The closed ledger shows $23,231 more unspent than the School Committee was told.
No single account, and no pair of accounts, equals the difference.
The closed MUNIS ledger for department 300 at period 13 shows $627,117 available at the close. The School Committee was told $603,886 on 17 September 2025. Entries posted to the department after that date are a hypothesis that would explain the gap; nothing here tests it.
What it rests on `sources/data/munis-school-ytd.csv`, FY2025 period 13, report gf-school, type E, summed across 415 accounts; the School Committee minutes, 17 September 2025.
What it does not show What was posted to the department after 17 September 2025, or whether the gap is one entry or several.
$749,619 was not spent against the original appropriation of $25,304,074.
$627,117 turned back at the close, plus $122,502 moved out of the department during the year.
The department was appropriated $25,304,074. $122,502 of that was moved to other budgets during the year (net), and $627,117 of what remained was still unspent when the books closed, with nothing encumbered.
What it rests on `munis-school-ytd.csv`: original_approp, transfers_adjustments and available_budget, summed across the same 415 accounts.
What it does not show Where the $122,502 that moved out went — the ledger carries a net per account, no counterparty.
One SPED paraprofessional line gained $53,674 mid-year; another lost $65,000.
The high-school paraprofessional line (not SPED) spent $4,786 of $34,960 budgeted.
Function 2330 (paraprofessionals) ended under budget everywhere: Primary $48,825, high school $21,768, middle school $5,874, elementary $3,154 unspent. The "double booking of the para salaries" named in the 17 September 2025 minutes is not visible at this grain — nothing in the ledger names a cause for either transfer.
What it rests on `munis-school-ytd.csv`, function 2330 accounts, transfers_adjustments and available_budget by org.
What it does not show Why either transfer was made, or what "double booking" referred to.
Was it thrift?
A statement that the district was careful is evidence that it was said, not of what happened (rule 7). The ledger can test it five ways; a sixth needs a record nobody has published.
1. Which lines. $240,115 of the $627,117 left over sat in discretionary lines (38%); $387,002 sat in circumstantial ones. Salary lines alone, net: $264,042. Thrift shows up in the first group; the second follows vacancies, placements and prices whatever anyone decides about purchases.
2. Does it repeat? Left over, net, by category, in every closed year the ledger holds. A line left over every year reads as budgeted high rather than run lean.
| category | kind | FY2023 | FY2024 | FY2025 | FY2026 | years under |
|---|---|---|---|---|---|---|
| Supplies, services & everything else | discretionary | $43,031 | $53,200 | $125,192 | $96,363 | 4 of 4 |
| Paraprofessionals | circumstantial | $47,427 | $195,970 | $121,294 | -$208,082 | 3 of 4 |
| Custodians | circumstantial | $14,716 | $155,826 | $113,829 | $11,352 | 4 of 4 |
| Equipment & technology | discretionary | -$106,662 | -$27,388 | $64,748 | -$8,305 | 1 of 4 |
| Heat, electricity & utilities | circumstantial | -$5,962 | -$30,918 | $63,570 | -$21,792 | 1 of 4 |
| Building & grounds upkeep | discretionary | $439 | $18,650 | $50,175 | $195,934 | 4 of 4 |
| Out-of-district tuition | circumstantial | $185,170 | -$87,269 | $29,946 | $88,522 | 3 of 4 |
| Special-ed contracted services | circumstantial | -$8,833 | $4,795 | $13,408 | -$100,262 | 2 of 4 |
| Teachers & substitutes | circumstantial | $210,173 | $122,858 | $11,529 | $167,992 | 4 of 4 |
| Transportation | circumstantial | -$23,809 | -$112,490 | $10,406 | -$67,555 | 1 of 4 |
| Administrators & office staff | circumstantial | -$62,156 | -$40,674 | $9,502 | $4,087 | 2 of 4 |
| Health insurance & benefits | circumstantial | -$197,227 | -$123,307 | $5,629 | $107,003 | 2 of 4 |
| Nurses, coaches & other staff | circumstantial | -$441 | -$29,772 | $5,192 | $25,700 | 2 of 4 |
| Counselors & psychologists | circumstantial | $10,960 | $116,294 | $2,695 | $191,162 | 4 of 4 |
2 of the 3 discretionary categories ended under budget in all 4 years (supplies, services & everything else, building & grounds upkeep).
3. Budget moves during the year. What was voted, what moved, and what the budget became, by category — slack moved from one line to cover another is not saving.
| category | voted | moved during the year | revised |
|---|---|---|---|
| Out-of-district tuition | $1,164,824 | -$402,580 | $762,244 |
| Administrators & office staff | $2,160,011 | $150,307 | $2,310,318 |
| Health insurance & benefits | $3,160,838 | $114,906 | $3,275,744 |
| Custodians | $888,929 | -$114,886 | $774,043 |
| Nurses, coaches & other staff | $784,893 | -$103,351 | $681,542 |
| Heat, electricity & utilities | $458,250 | $96,901 | $555,151 |
| Equipment & technology | $520,910 | $77,447 | $598,357 |
| Building & grounds upkeep | $517,358 | $48,693 | $566,051 |
| Supplies, services & everything else | $858,905 | -$47,774 | $811,131 |
| Special-ed contracted services | $114,000 | $47,140 | $161,140 |
| Teachers & substitutes | $10,805,031 | $46,906 | $10,851,937 |
| Paraprofessionals | $1,498,126 | -$38,355 | $1,459,771 |
| Counselors & psychologists | $1,019,471 | $2,144 | $1,021,615 |
4. Other funds paying. The school’s special funds (grants, revolving funds, the circuit breaker) spent on the same DESE function as these categories:
- Out-of-district tuition: fund 2640 “SPECIAL ED CIRCUIT BREAK” spent $473,650.
- Health insurance & benefits: fund 2200 “SCHOOL LUNCH REVOLVING” spent $108,237.
- Health insurance & benefits: fund 1312 “EXTENDED DAY REVOLVING F” spent $52,901.
- Supplies, services & everything else: fund 1301 “CHAPTER 658 REVOLVING FU” spent $27,947.
- Supplies, services & everything else: fund 2640 “SPECIAL ED CIRCUIT BREAK” spent $24,801.
- Supplies, services & everything else: fund 1308 “SCHOOL CHOICE REVOLVING” spent $18,665.
- Nurses, coaches & other staff: fund 2713 “FY25 TITLE I #305” spent $17,100.
- Nurses, coaches & other staff: fund 1301 “CHAPTER 658 REVOLVING FU” spent $4,849.
- Nurses, coaches & other staff: fund 2781 “FY22 #119 ESSER III GRAN” spent $1,408.
A match means the same kind of spending, not that it replaced general-fund spending: neither report says which staff member or child a payment covered.
$1,223,963 more of special-fund spending is coded to a round function (2000, 0000 and the like) that names no line, so it cannot be matched to any category here. Where another fund paid, a general-fund line can look underspent without anyone having spent less (rule 11).
5. Committed is not saved. $0 is still committed to open purchase orders — $0 of it in discretionary lines. It is not in the $627,117 and is not savings until an order is released.
6. A decision on record. What the archive holds about a hold on spending:
- School Committee, 4 February 2026 — the recording at 0:12:17, our machine captions, not a record: “We are on a budget freeze”. A forum on the FY2025 surplus; a speaker recounting what teachers were told. The archive holds the Town’s minutes of this meeting.
No posted minutes in the archive record a vote or a directive to freeze FY2025 spending; searched for thrift, freeze, spending freeze, hold on spending, frugal and conservative in School Committee, Finance Committee and Select Board documents. Would settle it: the general-fund journal by month — thrift would show as discretionary spending slowing late in the year against prior years.
Where it sat, by DESE function
Net unspent at the close, by function family (the account string’s 4th segment, grouped to the thousands) and whether the line is salary (object code starting 51) or not.
| function | salary | non-salary | total |
|---|---|---|---|
| 2000 instruction | $136,171 | $112,326 | $248,498 |
| 4000 operations & maintenance | $113,829 | $113,746 | $227,574 |
| 7000 assets | — | $64,748 | $64,748 |
| 3000 other student services | $5,192 | $24,915 | $30,108 |
| 9000 out-of-district tuition | — | $29,946 | $29,946 |
| 1000 leadership / admin | $8,850 | $11,765 | $20,615 |
| 5000 fixed charges | — | $5,629 | $5,629 |
| $264,042 | $363,075 | $627,117 |
Instruction and operations & maintenance together hold $476,072 — 76% of the $627,117 unspent. Almost no account ended overspent: the largest over-lines are in operations and maintenance and in assets, and both are small beside the unspent total.
The paraprofessional accounts (function 2330)
Special-education paraprofessional lines ended under budget everywhere, and para budgets moved between lines mid-year in both directions.
| school | account | original | transfers | revised | spent | available |
|---|---|---|---|---|---|---|
| Primary | S2512131 | $317,143 | $0 | $317,143 | $268,318 | $48,825 |
| High school (not SPED) | S2066131 | $47,960 | -$13,000 | $34,960 | $4,786 | $30,174 |
| High school (SPED) | S2516131 | $347,258 | -$31,440 | $315,818 | $294,050 | $21,768 |
| KIND PARAPROFESSIONALS/REG | S2032131 | $73,273 | $20,222 | $93,495 | $83,766 | $9,729 |
| Middle school (SPED) | S2515131 | $323,772 | $53,674 | $377,446 | $371,572 | $5,874 |
| Elementary (SPED) | S2514131 | $312,445 | -$65,000 | $247,445 | $244,291 | $3,154 |
| HOME/HOSPITAL TUTORING | S0511061 | $10,000 | -$3,200 | $6,800 | $5,031 | $1,769 |
| PARAPROFESSIONALS | S2511131 | $66,275 | $389 | $66,664 | $66,663 | $1 |
The "double booking of the para salaries" named in the 17 September 2025 minutes is not visible at this grain — the ledger carries no narrative behind either transfer.
How the categories are built
One table in scripts/build_school_surplus.py (CATEGORIES), first match wins. Function is the account string’s 4th segment, the DESE function code; salary means the object code starts 51. The discretionary / circumstantial split is ours, a judgement about which lines a decision to spend less moves directly, and it is stated so it can be disagreed with.
| category | kind | rule |
|---|---|---|
| Teachers & substitutes | circumstantial | salary lines, functions 2300–2399 except 2330 (teachers, special-education teachers, specialists, substitutes, librarians) |
| Counselors & psychologists | circumstantial | salary lines, functions 2700–2899 (guidance, social workers, psychologists) |
| Paraprofessionals | circumstantial | salary lines, function 2330 |
| Administrators & office staff | circumstantial | salary lines, functions 1000–2299 (central office, directors, principals, secretaries) |
| Custodians | circumstantial | salary lines, functions 4000–4999 |
| Nurses, coaches & other staff | circumstantial | every other salary line (nurses, athletics, advisors, reserves) |
| Out-of-district tuition | circumstantial | functions 9000 and up (private and collaborative special-education tuition) |
| Special-ed contracted services | circumstantial | non-salary lines, functions 2310 and 2320 (contracted therapists, evaluations, tutoring) |
| Transportation | circumstantial | non-salary lines, function 3300 (regular and special-education buses) |
| Heat, electricity & utilities | circumstantial | non-salary lines, functions 4120 and 4130 |
| Health insurance & benefits | circumstantial | functions 5000–5999 (health insurance, Medicare, unemployment) |
| Building & grounds upkeep | discretionary | every other non-salary line in functions 4000–4999 (repairs, contracted maintenance, custodial and grounds supplies) |
| Equipment & technology | discretionary | functions 7000–7999, and 2451 (furniture, equipment, computers and their leases) |
| Supplies, services & everything else | discretionary | every remaining non-salary line (classroom supplies, textbooks, professional development, legal, dues, athletics expenses, office services) |
What it does not show
- What any dollar was spent on, or when — no journal.
- Where the $122,502 moved out of the department went — net per account, no counterparty.
- Why the ledger is $23,231 above the district’s September figure. Entries posted after 17 September 2025 are a hypothesis; nothing here tests it.
- Whether facilities’ unspent salary was unfilled posts — dollars are not posts (rule 7, rule 11).
Closes with
The FY2025 transfer schedule for department 300 with counterparties and authority, and the journal entries posted to department 300 after 17 September 2025.
Sources
| The ledger | munis-school-ytd.csv, FY2025 period 13, report gf-school, type E, 415 accounts |
| The scope check | revenue-distribution-fy26.csv, the FY25 School Dept figure |
| The district’s figure | School Committee minutes, 17 September 2025, page 3 of 3 |
Where this came from
Nothing on this page is an official document. It was written here, from documents the town and district published and from records obtained by request, and it has not been reviewed or endorsed by the Town of Lunenburg, the School Committee, the Finance Committee or Lunenburg Public Schools. The report index says the same thing at more length, and lists every analysis alongside the data underneath it.
This page renders the document itself, which is the source of truth: there is one copy of every sentence and every figure here, not a transcription of one. Every figure in it is recomputed from the underlying data by python3 scripts/verify_fy25_school_surplus.py, which fails rather than warns.
Every other report
Every analysis this project has written, in one index, is at reports.