Fee fund history
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 data this page is computed from: /data/topics/fee-fund-history.json
In FY2025 the town budget took $254,121 of the fee fund’s costs by journal entry, against $131,481 of fees.
| Fees and other receipts | Spent | Charged before the moves | |
|---|---|---|---|
| FY2011 | $101,880 | $132,642 | not published |
| FY2012 | $100,895 | $138,375 | not published |
| FY2013 | $110,474 | $125,711 | not published |
| FY2014 | $142,482 | $108,147 | not published |
| FY2015 | $125,854 | $113,963 | not published |
| FY2016 | $109,351 | $113,819 | not published |
| FY2017 | $126,621 | $135,573 | not published |
| FY2018 | $158,475 | $142,677 | not published |
| FY2019 | $137,598 | $124,708 | not published |
| FY2020 | $127,865 | $98,914 | not published |
| FY2021 | $91,210 | $176 | not published |
| FY2022 | $176,476 | $69,600 | not published |
| FY2023 | $144,950 | $314,864 | not published |
| FY2024 | $135,765 | $250,575 | $300,500 |
| FY2025 | $131,481 | $32,796 | $286,918 |
| FY2026 | $188,944 | $146,911 | not published |
FY2011–FY2022: annual town reports. FY2023 on: the school journal, spent after the moves.
| Coaches | Buses | Supplies | Athletic secretary | |
|---|---|---|---|---|
| FY2014 | $45,278 | $30,085 | $31,894 | $0 |
| FY2015 | $27,221 | $40,742 | $38,730 | $5,245 |
| FY2016 | $40,092 | $33,308 | $32,623 | $7,796 |
| FY2017 | $34,815 | $50,986 | $37,156 | $8,594 |
Actuals, the fee-fund side of the district’s FY19 athletics document. It prints no director line.
| Pay | Buses | ArbiterSports | Uniforms, video and gear | Everything else | |
|---|---|---|---|---|---|
| FY2023 | $70,634 | $86,012 | $0 | $19,098 | $139,121 |
| FY2024 | $118,353 | $77,555 | $0 | $27,321 | $77,271 |
| FY2025 | $124,858 | $69,070 | $38,783 | $16,667 | $37,540 |
| FY2026 | $30,514 | $0 | $59,400 | $39,055 | $17,942 |
As booked, before any move onto the town budget. Payees grouped by what each organisation is, our grouping.
1 · The facts
$131,481
fees paid into the fund, FY2025
$254,121
moved onto the town budget, FY2025
$49,925
moved onto the town budget, FY2024
$188,944
fees paid into the fund, FY2026
$146,911
spent from it, FY2026
$30,514
in pay, FY2026
$296,286
held at the end of FY2022, its most
$176
spent in FY2021, the lowest year
$8,594
to the athletic secretary, FY2017 (district)
—
what the fund bought, FY2020 to FY2022
not published
—
whose pay the fund’s payroll lines were
not published
—
what the memos behind the moves say
not published
2 · What it shows
- 1
In FY2025 journal entries moved $254,121 of the fund’s costs onto the town budget, against $131,481 of fees.
What it means: The town budget’s athletics lines that year carry costs first charged to the fees.
- 2
The fund held $296,286 at the end of FY2022, then spent $316,320 in FY2023.
What it means: The balance built up in FY2021 and FY2022 and was spent down before the FY2025 moves.
- 3
The district’s FY19 document pays an athletic secretary from the fund, $8,594 in FY2017, and no director.
What it means: The fees have paid athletics staff in every year itemised; the director is not one of them.
- 4
In FY2026 the fund took in $188,944 and spent $146,911.
What it means: That year the fund paid no bus company, and its fees exceeded its spending.
Related
| Journal entrynot from the books | Taken off (fee fund)not from the books | Put on (town budget)not from the books | Amount | |
|---|---|---|---|---|
| 30 June 2024 · Adj Per Memo 08/12/24 | 2024/12/001439 | Purchase Of Service | Regular Transportaion Expenses | $49,925.00 |
| 30 June 2024 · Reverse | 2024/12/001574 (reversal) | Purchase Of Service | Regular Transportaion Expenses | -$49,925.00 |
| 30 June 2024 · Adj Per Memo 08/12/24 | 2024/12/001576 | Purchase Of Service | Regular Transportaion Expenses | $49,925.00 |
| 12 February 2025 · Per Memo 01/30/25 | 2025/08/000157 | Purchase Of Service | Special Detail/Athletic Events | $1,282.57 |
| 2 May 2025 · Per Memo 05/02/25 | 2025/11/000054 | General Supplies, Purchase Of Service | Special Detail/Athletic Events | $69,435.00 |
| 2 May 2025 · Per Memo 05/02/25 | 2025/11/000054 | General Supplies, Purchase Of Service | Transportation | $32,619.00 |
| 2 May 2025 · Per Memo 05/02/25 | 2025/11/000054 | General Supplies, Purchase Of Service | Dues And Fees | $11,505.00 |
| 30 June 2025 · Per Memo 7/02/25 | 2025/12/000709 | General Supplies, Purchase Of Service | Transportation | $15,672.50 |
| 30 June 2025 · Per Memo 7/02/25 | 2025/12/000709 | General Supplies, Purchase Of Service | New Equipment | $3,054.58 |
| 30 June 2025 · Per Memo 7/02/25 | 2025/12/000709 | General Supplies, Purchase Of Service | Special Detail/Athletic Events | $325.00 |
| 30 June 2025 · Per Memo 7/02/25 | 2025/12/000709 | General Supplies, Purchase Of Service | Dues And Fees | $219.00 |
| 30 June 2025 · Per Memo 08/20/2025 | 2025/12/001339 | Salaries Revolving Funds | Athletic Coaches | $96,131.00 |
| 30 June 2025 · Per Memo 08/20/2025 | 2025/12/001339 | Salaries Revolving Funds | H.S. Principal/Asst Principal | $13,691.53 |
| 30 June 2025 · Per Memo 08/20/2025 | 2025/12/001339 | Salaries Revolving Funds | Athletic Coaches | $10,186.00 |
| Net, every entry | $304,046.18 |
Read off the school journal. The FY2024 entry was made, reversed and made again; all three are shown.
| Year | Money in | Spent | Moved to town budget | Held at year end | Sourcenot from the books |
|---|---|---|---|---|---|
| FY2011 | $101,880.25 | $132,642.14 | — | $60,647.26 | Annual report p64 |
| FY2012 | $100,894.75 | $138,375.04 | — | $23,166.97 | Annual report p63 |
| FY2013 | $110,474.27 | $125,710.86 | — | $7,930.38 | Annual report p67 |
| FY2014 | $142,482.50 | $108,146.77 | — | $42,266.11 | Annual report p29 |
| FY2015 | $125,854.50 | $113,962.65 | — | $54,157.96 | Annual report p29 |
| FY2016 | $109,350.98 | $113,818.68 | — | $49,690.26 | Annual report p31 |
| FY2017 | $126,620.87 | $135,573.48 | — | $40,737.65 | Annual report p29 |
| FY2018 | $158,475.35 | $142,677.17 | — | $56,535.83 | Annual report p35 |
| FY2019 | $137,598.00 | $124,708.43 | — | $69,425.40 | Annual report p37 |
| FY2020 | $127,865.38 | $98,914.37 | — | $98,376.41 | Annual report p31 |
| FY2021 | $91,210.48 | $176.22 | — | $189,410.67 | Annual report p32 |
| FY2022 | $176,475.68 | $69,599.93 | — | $296,286.42 | Annual report p33 |
| FY2023 | $144,949.68 | $314,863.84 | — | $126,372.26 | School journal; year end, annual report p35 |
| FY2024 | $135,765.36 | $250,574.63 | $49,925.00 | $11,562.99 | School journal; year end, FY2024 annual report p23 |
| FY2025 | $131,481.37 | $32,796.47 | $254,121.18 | $131,239.09 | School journal; year end, FY2025 annual report: the fund’s cash |
| FY2026 | $188,944.46 | $146,911.44 | — | $152,280.91 | School journal; year end, the district’s FY2026 reconciliation |
Year ends on three bases: fund balance (annual reports to FY2024), cash (the FY2025 report, $20,991.20 above the fund balance the district opens FY2026 with: unpaid bills), and the district’s own FY2026 sheet.
| Year | Opening cash | Money in | Paid out | Of money in: journal entries | Closing cash | Lowest cash in the year (ours) |
|---|---|---|---|---|---|---|
| FY2026 | $131,239.09 | $171,247.62 | -$171,153.77 | $0.00 | $131,332.94 | $97,631.64 |
| FY2025 | $33,993.31 | $390,299.87 | -$293,054.09 | $254,121.18 | $131,239.09 | -$117,947.62 |
| FY2024 | $137,845.84 | $213,151.11 | -$317,003.64 | $49,925.00 | $33,993.31 | -$18,757.42 |
Our redacted reading of the Town’s MUNIS journal exports for fund 1301. Each year’s close is the next year’s printed opening. The latest year stops on 12 June 2026. The lowest cash is our running total, in effective-date order.
| FY2023 | FY2024 | FY2025 | FY2026 | Four years | |
|---|---|---|---|---|---|
| DEE BUS SERVICE INC · Bus companies | $83,746 | $72,422 | $65,408 | $0 | $221,577 |
| AA TRANSPORTATION IN · Bus companies | $900 | $3,522 | $1,688 | $0 | $6,110 |
| ARBITERSPORTS LLC · ArbiterSports (officials) | $0 | $0 | $38,783 | $59,400 | $98,183 |
| PRIME TIME SPORTS · Uniforms and equipment | $9,236 | $7,038 | $0 | $25,421 | $41,696 |
| RIDDELL/ALL AMERICAN · Uniforms and equipment | $4,808 | $4,742 | $0 | $0 | $9,551 |
| PERFORMANCE HEALTH S · Uniforms and equipment | $645 | $2,635 | $2,542 | $2,361 | $8,183 |
| AGILE SPORTS TECHNOL · Game video (Hudl) | $0 | $6,343 | $9,900 | $9,900 | $26,143 |
| NASHOBA HILL CORP · Fields, venues and utilities | $2,125 | $7,030 | $6,688 | $7,551 | $23,394 |
| SHREWSBURY LANDSCAPE · Fields, venues and utilities | $20,000 | $0 | $0 | $0 | $20,000 |
| LUNENBURG WATER DIST · Fields, venues and utilities | $14,155 | $0 | $0 | $0 | $14,155 |
| GYMNASIUM FLOORS INC · Fields, venues and utilities | $4,814 | $4,986 | $0 | $0 | $9,800 |
| GEOSURFACES SOUTHEAS · Fields, venues and utilities | $5,325 | $0 | $0 | $0 | $5,325 |
| WACHUSETT MOUNTAIN · Fields, venues and utilities | $84 | $1,395 | $1,815 | $1,870 | $5,164 |
| LEOMINSTER PUBLIC SC · Other schools and leagues | $7,607 | $2,117 | $5,121 | $3,522 | $18,367 |
| MASS STATE TRACK · Other schools and leagues | $0 | $0 | $3,323 | $3,709 | $7,032 |
| Every other payee, people among them | $90,785 | $69,915 | $26,793 | $2,663 | $190,156 |
| Pay | $70,634 | $118,353 | $124,858 | $30,514 | $344,358 |
| Charged to the fees | $314,864 | $300,500 | $286,918 | $146,911 | $1,049,193 |
| Moved onto the town budget | $0 | -$49,925 | -$254,121 | $0 | -$304,046 |
| Spent | $314,864 | $250,575 | $32,796 | $146,911 | $745,146 |
Organisations paid $5,000 or more over four years, as the journal prints them. People are never named.
What was said
“in the past 6 months or so there have been things that have come up, athletic revolving fund was running in a deficit, I was told over $100,000”
— School Committee, 3 September 2025
“She emphasized the need for all revolving accounts to have a budget, even if they are not town meeting revolving accounts, to prevent negative balances from going unnoticed.”
— Finance Committee, 8 July 2025
Sources
- Town of Lunenburg — annual town reports FY2011–FY2023, special revenue funds schedule (Chapter 658 School Athletics), read and tied in special-revenue-read.csv
- Lunenburg Public Schools — Proposed FY19 MSHS Athletic Budget (both sides, FY14–FY19)
- Lunenburg Budget Project — munis-school-journal.csv (every school journal line, FY2023–FY2026, our redacted reading of the Town’s Report 1)
- Town of Lunenburg — school special funds, period 13, FY2026 (fund 1301 tied to the cent every year)
- Town of Lunenburg — how the journal reached us, and what was redacted
- Town of Lunenburg — FY2024 annual town report, Special Revenue Fund Balance Detail, page 23 (fund 1301 at 30 June 2024)
- Town of Lunenburg — FY2025 annual town report, Special Revenue Fund Balance Detail (fund 1301 at 30 June 2025, unaudited)
- Lunenburg Public Schools — school-funds-fy26.xlsx (the district’s FY2026 reconciliation of the athletics revolving fund)
- Lunenburg Budget Project — fund-1301-cash-journal.csv (our redacted extract of the Town’s MUNIS journal exports for fund 1301, every posting; the originals are withheld: they name a family)