{
 "about": "What the state reimbursed Lunenburg for its costliest special education placements, FY2006 to FY2026, and how the mechanism decides it.",
 "conclusions": [
  {
   "basis": "`dese_circuit_breaker`, Lunenburg rows, eligible_students_claimed and total_eligible_expenses by fiscal year of payment; per child is the division.",
   "bearing": "sizes",
   "claim": "29 children claimed in FY2013, 9 in FY2026; the cost per child went from $67,111 to $139,692.",
   "detail": "The number of children whose placements cost enough to reach the state threshold has fallen by two-thirds; the dollars fell by a third. Eligible expenses were $1,946,230 for 29 children in FY2013 and $1,257,225 for 9 in FY2026. The average eligible cost per child claimed roughly doubled over those years. A district with nine such placements is exposed to each one: one child arriving or leaving moves this line by more than a tenth.",
   "figure": "kids_now",
   "figures": {
    "elig_now": {
     "text": "$1,257,225",
     "unit": "",
     "value": 1257225.0
    },
    "elig_then": {
     "text": "$1,946,230",
     "unit": "",
     "value": 1946230.0
    },
    "fy_now": {
     "text": "FY2026",
     "unit": "",
     "value": 2026
    },
    "fy_peak": {
     "text": "FY2013",
     "unit": "",
     "value": 2013
    },
    "kids_now": {
     "text": "9",
     "unit": "children claimed, FY2026",
     "value": 9
    },
    "kids_peak": {
     "text": "29",
     "unit": "",
     "value": 29
    },
    "per_child_now": {
     "text": "$139,692",
     "unit": "",
     "value": 139691.66666666666
    },
    "per_child_then": {
     "text": "$67,111",
     "unit": "",
     "value": 67111.37931034483
    }
   },
   "id": "fewer-children-each-far-more-expensive",
   "kind": "measured",
   "literals": [],
   "not_shown": "Which children, which placements, or why the count fell. A claimed child is one whose costs exceeded the threshold; children in costly placements below it are not counted here at all.",
   "see": [
    {
     "label": "What out-of-district placements cost",
     "slug": "/what-special-education-costs"
    },
    {
     "label": "Who ends up out of district",
     "slug": "/who-ends-up-out-of-district"
    }
   ],
   "so_what": "A third fewer dollars for a third as many children: each placement costs about twice what one did."
  },
  {
   "basis": "`dese_circuit_breaker`, total_quarterly_payment divided by total_net_claim, Lunenburg rows, every year.",
   "bearing": "sizes",
   "claim": "The state paid 42.3% of the claim in FY2010 and 75.0% in FY2023; the statute allows up to 75%.",
   "detail": "In FY2010 the claim was $498,853 and the payment $211,224. The shortfall in a pro-rated year lands on the town\u2019s budget with no warning the district can act on, because the rate is not known until the state\u2019s books close. That is the sense in which this line is unforecastable from Lunenburg.",
   "figure": "low",
   "figures": {
    "claim_low": {
     "text": "$498,853",
     "unit": "",
     "value": 498853.0
    },
    "full_years": {
     "text": "17",
     "unit": "",
     "value": 17
    },
    "fy_high": {
     "text": "FY2023",
     "unit": "",
     "value": 2023
    },
    "fy_low": {
     "text": "FY2010",
     "unit": "",
     "value": 2010
    },
    "high": {
     "text": "75.0%",
     "unit": "",
     "value": 0.7500058629442082
    },
    "low": {
     "text": "42.3%",
     "unit": "of the claim paid, FY2010",
     "value": 0.4234193239290933
    },
    "paid_low": {
     "text": "$211,224",
     "unit": "",
     "value": 211224.0
    },
    "years": {
     "text": "21",
     "unit": "",
     "value": 21
    }
   },
   "id": "the-state-pays-what-it-appropriated",
   "kind": "measured",
   "literals": [
    "75%",
    "70%"
   ],
   "not_shown": "The appropriation itself, or why any year was short. The state file gives the result, not the vote.",
   "see": [
    {
     "label": "The rest of what the state sends",
     "slug": "/state-aid"
    }
   ],
   "so_what": "17 of 21 years at 70% or more. The share is the Legislature\u2019s appropriation, not Lunenburg\u2019s costs."
  },
  {
   "basis": "`dese_circuit_breaker` threshold_amount divided by eligible_students_claimed; total_quarterly_payment over total_eligible_expenses.",
   "bearing": "sizes",
   "claim": "In FY2026 the state deducted $52,419 per child before reimbursing anything \u2014 $471,771 in all.",
   "detail": "Of $1,257,225 in eligible expenses the state paid $579,142 \u2014 46.1% of the total, because the threshold comes off first and the share applies to what is left. The threshold is four times the state\u2019s average foundation budget per pupil and rises with it, so the district\u2019s own share rises even when nothing about a placement changes.",
   "figure": "per_child",
   "figures": {
    "elig": {
     "text": "$1,257,225",
     "unit": "",
     "value": 1257225.0
    },
    "fy": {
     "text": "FY2026",
     "unit": "",
     "value": 2026
    },
    "paid": {
     "text": "$579,142",
     "unit": "",
     "value": 579142.0
    },
    "per_child": {
     "text": "$52,419",
     "unit": "deducted per child, FY2026",
     "value": 52419.0
    },
    "share_elig": {
     "text": "46.1%",
     "unit": "",
     "value": 0.4606510370061047
    },
    "total": {
     "text": "$471,771",
     "unit": "",
     "value": 471771.0
    }
   },
   "id": "the-threshold-is-a-deduction-not-a-rate",
   "kind": "measured",
   "literals": [],
   "not_shown": "The foundation figure the threshold is four times of; DESE publishes the resulting threshold, not its derivation, in this file.",
   "see": [],
   "so_what": "The district pays the first $52,419 of every claimed child, then gets about three-quarters of the rest."
  },
  {
   "basis": "`dese_circuit_breaker` reimb_transport, Lunenburg rows.",
   "bearing": "sizes",
   "claim": "Since FY2022 the state has also reimbursed special education transport: $94,993 in FY2026.",
   "detail": "Before FY2022 the transport column is empty for every district; the reimbursement did not exist. It is a separate line from tuition and is included in the payment totals above.",
   "figure": "now",
   "figures": {
    "first": {
     "text": "$14,596",
     "unit": "",
     "value": 14596.0
    },
    "fy": {
     "text": "FY2026",
     "unit": "",
     "value": 2026
    },
    "fy_first": {
     "text": "FY2022",
     "unit": "",
     "value": 2022
    },
    "fy_peak": {
     "text": "FY2025",
     "unit": "",
     "value": 2025
    },
    "now": {
     "text": "$94,993",
     "unit": "transport reimbursed, FY2026",
     "value": 94993.0
    },
    "peak": {
     "text": "$111,560",
     "unit": "",
     "value": 111560.0
    }
   },
   "id": "transport-joined-the-reimbursement",
   "kind": "measured",
   "literals": [],
   "not_shown": "What the district spends on special education transport in total; this is the reimbursed part only.",
   "see": [],
   "so_what": "New money: from $14,596 in its first year to a peak of $111,560 in FY2025."
  },
  {
   "basis": "`dese_circuit_breaker`, FY2026 district rows for Lunenburg and its neighbours; state row for the totals.",
   "bearing": "sizes",
   "claim": "Lunenburg\u2019s cost per claimed child, $139,692, is second highest of 6 districts in FY2026.",
   "detail": "The table below gives each district\u2019s children claimed, cost per child and share paid. Statewide, the same file counts 10,759 children and $1,443,824,902 in eligible expenses.",
   "figure": "lun",
   "figures": {
    "fy": {
     "text": "FY2026",
     "unit": "",
     "value": 2026
    },
    "hi": {
     "text": "$160,652",
     "unit": "",
     "value": 160652.35294117648
    },
    "lo": {
     "text": "$104,213",
     "unit": "",
     "value": 104213.35714285714
    },
    "lun": {
     "text": "$139,692",
     "unit": "per claimed child, FY2026",
     "value": 139691.66666666666
    },
    "n": {
     "text": "6",
     "unit": "",
     "value": 6
    },
    "state_elig": {
     "text": "$1,443,824,902",
     "unit": "",
     "value": 1443824902.0
    },
    "state_kids": {
     "text": "10,759",
     "unit": "",
     "value": 10759.0
    }
   },
   "id": "lunenburgs-placements-cost-more-per-child-than-most-neighbours",
   "kind": "measured",
   "literals": [],
   "not_shown": "Whether a higher cost per child reflects the children\u2019s needs, the placements chosen, or the prices charged. All three move it.",
   "see": [
    {
     "label": "The same districts, on spending",
     "slug": "/what-other-districts-spend"
    }
   ],
   "so_what": "The neighbours range from $104,213 to $160,652 per child; each is paid about the same share."
  }
 ],
 "first_fy": 2006,
 "generated_by": "scripts/build_circuit_breaker.py",
 "grain": "DOLLARS PAID by fiscal year of payment, and a COUNT of children claimed, from DESE\u2019s reimbursement file. A payment reimburses the previous year\u2019s spending. A child is claimed only if their cost exceeded the threshold; the many in placements below it are not here.",
 "last_fy": 2026,
 "mechanism": "For each child whose special education costs exceed four times the state average foundation budget per pupil, the state reimburses up to 75% of the cost above that threshold, pro-rated to the year\u2019s appropriation. Paid the following year.",
 "not_established": [
  "Which placements or which children are behind any row; the file counts and sums.",
  "Why the count of claimed children fell from the high twenties to single digits after FY2016.",
  "What Lunenburg spends on special education transport in total; only the reimbursed part is here."
 ],
 "peers": [
  {
   "children": 17,
   "district": "Ashburnham-Westminster",
   "paid_share": 0.7375059679056977,
   "per_child": 160652.35294117648
  },
  {
   "children": 28,
   "district": "Ayer Shirley School District",
   "paid_share": 0.7409815835405307,
   "per_child": 104213.35714285714
  },
  {
   "children": 42,
   "district": "Groton-Dunstable",
   "paid_share": 0.7440450502567585,
   "per_child": 118552.16666666667
  },
  {
   "children": 25,
   "district": "Harvard",
   "paid_share": 0.7271044695503444,
   "per_child": 119070.04
  },
  {
   "children": 9,
   "district": "Lunenburg",
   "paid_share": 0.7373331381173969,
   "per_child": 139691.66666666666
  },
  {
   "children": 59,
   "district": "North Middlesex",
   "paid_share": 0.7203711698397474,
   "per_child": 136933.83050847458
  }
 ],
 "series": [
  {
   "check": "no check",
   "children": 21,
   "claim": 391606.0,
   "eligible": 1003928.0,
   "extra": 0,
   "fy": 2006,
   "paid": 293705.0,
   "paid_share_of_claim": 0.7500012767935118,
   "paid_share_of_eligible": 0.2925558406578958,
   "per_child": 47806.09523809524,
   "threshold": 530950.0,
   "threshold_per_child": 25283.333333333332,
   "transport": 0
  },
  {
   "check": "no check",
   "children": 18,
   "claim": 398519.0,
   "eligible": 976678.0,
   "extra": 0,
   "fy": 2007,
   "paid": 298889.0,
   "paid_share_of_claim": 0.7499993726773378,
   "paid_share_of_eligible": 0.3060261416761717,
   "per_child": 54259.88888888889,
   "threshold": 553280.0,
   "threshold_per_child": 30737.777777777777,
   "transport": 0
  },
  {
   "check": "no check",
   "children": 24,
   "claim": 407190.0,
   "eligible": 1291577.0,
   "extra": 0,
   "fy": 2008,
   "paid": 305393.0,
   "paid_share_of_claim": 0.7500012279279943,
   "paid_share_of_eligible": 0.23644970450851943,
   "per_child": 53815.708333333336,
   "threshold": 775100.0,
   "threshold_per_child": 32295.833333333332,
   "transport": 0
  },
  {
   "check": "no check",
   "children": 23,
   "claim": 658752.0,
   "eligible": 1495433.0,
   "extra": 0,
   "fy": 2009,
   "paid": 474301.0,
   "paid_share_of_claim": 0.7199993320703391,
   "paid_share_of_eligible": 0.3171663324267954,
   "per_child": 65018.82608695652,
   "threshold": 796680.0,
   "threshold_per_child": 34638.260869565216,
   "transport": 0
  },
  {
   "check": "no check",
   "children": 26,
   "claim": 498853.0,
   "eligible": 1491707.0,
   "extra": 0,
   "fy": 2010,
   "paid": 211224.0,
   "paid_share_of_claim": 0.4234193239290933,
   "paid_share_of_eligible": 0.14159885285783333,
   "per_child": 57373.346153846156,
   "threshold": 951864.0,
   "threshold_per_child": 36610.153846153844,
   "transport": 0
  },
  {
   "check": "no check",
   "children": 23,
   "claim": 460707.0,
   "eligible": 1368309.0,
   "extra": 0,
   "fy": 2011,
   "paid": 201165.0,
   "paid_share_of_claim": 0.43664411437204126,
   "paid_share_of_eligible": 0.14701723075708775,
   "per_child": 59491.69565217391,
   "threshold": 830674.0,
   "threshold_per_child": 36116.260869565216,
   "transport": 0
  },
  {
   "check": "no check",
   "children": 25,
   "claim": 611202.0,
   "eligible": 1542888.0,
   "extra": 132751.0,
   "fy": 2012,
   "paid": 419945.0,
   "paid_share_of_claim": 0.6870805396579199,
   "paid_share_of_eligible": 0.272181130451465,
   "per_child": 61715.52,
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   "transport": 0
  },
  {
   "check": "no check",
   "children": 29,
   "claim": 837124.0,
   "eligible": 1946230.0,
   "extra": 0,
   "fy": 2013,
   "paid": 615317.0,
   "paid_share_of_claim": 0.7350368643116193,
   "paid_share_of_eligible": 0.31615841909743453,
   "per_child": 67111.37931034483,
   "threshold": 1109106.0,
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   "transport": 0
  },
  {
   "check": "no check",
   "children": 23,
   "claim": 767183.0,
   "eligible": 1698959.0,
   "extra": 0,
   "fy": 2014,
   "paid": 575389.0,
   "paid_share_of_claim": 0.7500022810724429,
   "paid_share_of_eligible": 0.33867150413871083,
   "per_child": 73867.78260869565,
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   "transport": 0
  },
  {
   "check": "no check",
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   "extra": 0,
   "fy": 2015,
   "paid": 672634.0,
   "paid_share_of_claim": 0.738359839470287,
   "paid_share_of_eligible": 0.32487992704819535,
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   "transport": 0
  },
  {
   "check": "no check",
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   "extra": 0,
   "fy": 2016,
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   "paid_share_of_claim": 0.7500002391280435,
   "paid_share_of_eligible": 0.3900646559979544,
   "per_child": 87399.0,
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   "transport": 0
  },
  {
   "check": "no check",
   "children": 20,
   "claim": 694170.0,
   "eligible": 1550970.0,
   "extra": 0,
   "fy": 2017,
   "paid": 507832.0,
   "paid_share_of_claim": 0.7315671953556045,
   "paid_share_of_eligible": 0.3274286414308465,
   "per_child": 77548.5,
   "threshold": 856800.0,
   "threshold_per_child": 42840.0,
   "transport": 0
  },
  {
   "check": "no check",
   "children": 14,
   "claim": 508756.0,
   "eligible": 1112072.0,
   "extra": 0,
   "fy": 2018,
   "paid": 366790.0,
   "paid_share_of_claim": 0.7209546423039729,
   "paid_share_of_eligible": 0.32982576667697777,
   "per_child": 79433.71428571429,
   "threshold": 603316.0,
   "threshold_per_child": 43094.0,
   "transport": 0
  },
  {
   "check": "no check",
   "children": 12,
   "claim": 578633.0,
   "eligible": 1107905.0,
   "extra": 0,
   "fy": 2019,
   "paid": 430958.0,
   "paid_share_of_claim": 0.7447864190255309,
   "paid_share_of_eligible": 0.3889846151068909,
   "per_child": 92325.41666666667,
   "threshold": 529272.0,
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   "transport": 0
  },
  {
   "check": "no check",
   "children": 13,
   "claim": 638649.0,
   "eligible": 1233945.0,
   "extra": 0,
   "fy": 2020,
   "paid": 478987.0,
   "paid_share_of_claim": 0.7500003914513292,
   "paid_share_of_eligible": 0.38817532385965337,
   "per_child": 94918.84615384616,
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   "transport": 0
  },
  {
   "check": "no check",
   "children": 9,
   "claim": 646105.0,
   "eligible": 1081273.0,
   "extra": 0,
   "fy": 2021,
   "paid": 484579.0,
   "paid_share_of_claim": 0.7500003869340123,
   "paid_share_of_eligible": 0.4481560161032413,
   "per_child": 120141.44444444444,
   "threshold": 435168.0,
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   "transport": 0
  },
  {
   "check": "yes",
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   "eligible": 1061557.0,
   "extra": 0,
   "fy": 2022,
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   "paid_share_of_claim": 0.7500014439932767,
   "paid_share_of_eligible": 0.4892756583019094,
   "per_child": 151651.0,
   "threshold": 373632.0,
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   "transport": 14596.0
  },
  {
   "check": "yes",
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   "claim": 554329.0,
   "eligible": 838507.0,
   "extra": 0,
   "fy": 2023,
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   "paid_share_of_claim": 0.7500058629442082,
   "paid_share_of_eligible": 0.49582174030747506,
   "per_child": 139751.16666666666,
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   "transport": 52671.0
  },
  {
   "check": "yes",
   "children": 7,
   "claim": 568407.0,
   "eligible": 914865.0,
   "extra": 0,
   "fy": 2024,
   "paid": 401966.0,
   "paid_share_of_claim": 0.7071798904658105,
   "paid_share_of_eligible": 0.4393719291917387,
   "per_child": 130695.0,
   "threshold": 346458.0,
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   "transport": 81519.0
  },
  {
   "check": "yes",
   "children": 9,
   "claim": 732541.0,
   "eligible": 1198030.0,
   "extra": 0,
   "fy": 2025,
   "paid": 508441.0,
   "paid_share_of_claim": 0.6940785566951201,
   "paid_share_of_eligible": 0.424397552648932,
   "per_child": 133114.44444444444,
   "threshold": 465489.0,
   "threshold_per_child": 51721.0,
   "transport": 111560.0
  },
  {
   "check": "yes",
   "children": 9,
   "claim": 785455.0,
   "eligible": 1257225.0,
   "extra": 0,
   "fy": 2026,
   "paid": 579142.0,
   "paid_share_of_claim": 0.7373331381173969,
   "paid_share_of_eligible": 0.4606510370061047,
   "per_child": 139691.66666666666,
   "threshold": 471771.0,
   "threshold_per_child": 52419.0,
   "transport": 94993.0
  }
 ],
 "sources": [
  {
   "bytes": 459801,
   "docs_url": "/docs/state-dese/dese-circuit-breaker.xlsx",
   "filename": "dese-circuit-breaker.xlsx",
   "key": "state-dese/dese-circuit-breaker.xlsx",
   "note": "Special Education Circuit Breaker reimbursements, every Massachusetts district, FY2006-FY2026: children claimed, eligible expenses, the threshold, the net claim, and what was paid, by fiscal year of payment. Stage: published by the state; dollars paid, and a count of children claimed",
   "path": "sources/state-dese/dese-circuit-breaker.xlsx",
   "publisher": "Massachusetts Department of Elementary and Secondary Education",
   "sha256": "b710ba4f88fb70823ca6bfe5ee8e8c115a255ed4b95465d1eafb06b79e9600cb",
   "stage": "published by the state; dollars paid, and a count of children claimed",
   "url": "https://educationtocareer.data.mass.gov/d/ab34-d3ma",
   "what": "Special Education Circuit Breaker reimbursements, every Massachusetts district, FY2006-FY2026: children claimed, eligible expenses, the threshold, the net claim, and what was paid, by fiscal year of payment."
  }
 ],
 "state": {
  "children": 10759,
  "eligible": 1443824902.0,
  "fy": 2026,
  "paid": 654908055.0
 }
}