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6140687.0, "town": "Westford", "year": 2022 }, { "certified": 5870108.0, "components": 5761883.0, "gap": -108225.0, "gap_share": -0.0188, "identified": 5761883.0, "town": "Westford", "year": 2023 }, { "certified": 5653000.0, "components": 5769655.0, "gap": 116655.0, "gap_share": 0.0202, "identified": 5769655.0, "town": "Westford", "year": 2024 }, { "certified": 6201595.0, "components": 5745751.0, "gap": -455844.0, "gap_share": -0.0793, "identified": 5745751.0, "town": "Westford", "year": 2025 } ], "tested": 45, "tied": 45, "ties_to": "Identified Free Cash July 1," }, "denominator_note": "The Division of Local Services proof carries no denominator \u2014 no population, budget, revenue or levy for any town, including Lunenburg. So free cash as a share of each town\u2019s operating budget cannot be computed from it, and is not shown. Composition is shown instead, because a share compares across towns of different size and an absolute dollar figure does not.", "document": { "our_copy": "/docs/state-dls/free-cash-proof-lunenburg.xlsx", "provenance": "/docs/state-dls/PROVENANCE.md", "publisher_filename": "FCPCompareLunenburg.xlsx", "ref_note": "free_cash_proof.source_ref names the LABEL cell in column A for every year. The amount for a year sits in that year\u2019s own column, and it is that coordinate this page cites.", "rows": "4\u201317", "sheet": "Sheet1", "what": "Free Cash Proof, Massachusetts Department of Revenue, Division of Local Services", "year_columns": "B3:F3" }, "gaps": [ { "side": "money_in", "what": "Why DLS certifies a different amount from the free cash its own proof identifies", "why": "The Division of Local Services\u2019 free cash proof cross-foots exactly: in all 45 town-years of the nine-town set the eleven component lines sum, to the cent, to the workbook\u2019s own `Identified Free Cash July 1,`. But that is **not the figure DLS certifies**. `Current Year Calculation` \u2014 the number the Town quotes, the number the Finance Director announced, and the number that carries into the next year \u2014 differs from it in all 45, by $361,912 for Lunenburg in 2025 and by 69% for Uxbridge in 2024. The workbook prints no reconciling line, and nothing in this archive states what the adjustment is. \u2014 closes: DLS\u2019s free cash certification letter to the Town, which states the adjustments made between the balance sheet the Town submitted and the amount certified." }, { "side": "money_in", "what": "Which departments\u2019 unspent appropriations produced the free cash", "why": "Money appropriated and not spent is the largest single component of Lunenburg\u2019s free cash \u2014 47% of five years of it, and 66% of the record 2025 certification. It is published as **one town-wide figure** across 67 departments. Prudence, a post left vacant, a project that slipped into the next year and a line that was over-budgeted from the start are four different facts about the world and one number on the page. \u2014 closes: the period 13 general ledger, showing budget, expended and turnback for each department at the year-end close." }, { "side": "money_in", "what": "How much of free cash is the schools\u2019", "why": "Free cash is certified for the town as a whole. Neither the DLS proof nor the Town\u2019s own undesignated fund balance roll-forward attributes any component to any department, so **nothing published says how much of it the school department\u2019s unspent appropriation produced** \u2014 nor how much of any appropriation of it reaches the schools. The projection on this site is built from budget columns and free cash is derived from actuals; they are subtracted once, side by side, and never joined. \u2014 closes: a departmental turnback schedule for the year-end close, which would split the unexpended appropriations line by department." }, { "side": "money_in", "what": "Whether Lunenburg\u2019s free cash is unusual for a town its size", "why": "The DLS proof carries **no denominator** \u2014 no population, budget, revenue or levy for any of the nine towns, Lunenburg included. So Littleton\u2019s $11.3M against Shirley\u2019s $272K says nothing about which is closer to its own target, and free cash as a share of the operating budget cannot be computed for a peer at all. Composition and volatility are ratios and do compare; the level does not, and is not shown. \u2014 closes: the Tax Rate Recapitulation (Schedule A) for each town, which prints the operating budget the ratio needs." }, { "side": "money_in", "what": "Why the Town\u2019s undesignated fund balance and DLS\u2019s free cash differ", "why": "Two publishers describe the same 30 June balance sheet and print three different figures. The Town\u2019s annual report roll-forward gives an undesignated fund balance of $4,236,488.24 at 30 June 2025; DLS identifies $3,716,282 of free cash on the same date and certifies $3,354,370. **Each worksheet cross-foots exactly to its own printed total**, and the FY2024 report\u2019s closing balance is the FY2025 report\u2019s opening one to the cent \u2014 so neither is in error, and no document in this archive prints a line between any pair of the three. \u2014 closes: the Town\u2019s free cash submission to DLS (the balance sheet and the reconciliation of receivables and deferred revenue that accompanies it)." }, { "side": "people", "what": "Whether a budgeted position was filled", "why": "A budget line is money the town has to raise, not a person in a chair. A line funded all year for a post vacant half of it looks identical on the page to one that was filled. **Bounded, not settled**: the rosters show who was printed, which narrows the question without answering it. \u2014 closes: a filled-position list, or payroll by position rather than by name." } ], "generated_by": "scripts/build_free_cash_charts.py", "line_order": [ "Free Cash Certified Prior Year", "Current Year Calculation", "Revenue Deficits", "Excess/Shortfall Local Receipts (CL#6)", "Add Actual Revenue Received but not Estimated (CL#7)", "Excess/Shortfall Cherry Sheet Receipts (CL#8)", "Add Unencumbered/Unexpended Appropriations (CL#11)", "Subtract Negative Free Cash Certified July 1 Prior Year", "Add Prior Year Free Cash Not Appropriated (CL#12)", "Add Overlay Surplus Closed (CL#13)", "Prior & Current Year Outstanding Receivables Total", "Net Change in Adjustment to Free Cash", "Other Adjustments", "Identified Free Cash July 1," ], "multiples": [ { "average": 986339.75, 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{ "amount": 1540424.0, "label": "Current Reserved for Expenditures", "sign": -1 }, { "amount": 458966.86, "label": "Current Year Reserved for ATM ART #7 5/4/2025 ATM", "sign": -1 }, { "amount": 3288261.54, "label": "Current Year Revenue Closeouts", "sign": 1 }, { "amount": 25000.0, "label": "Current Year Expenditure Closeouts", "sign": -1 } ], "document": "4130-fy-2025-annual-town-report.pdf", "fy": 2025, "opening": { "amount": 2751841.8, "label": "Beginning undesignated Fund Balance" }, "page": "31-33", "pages_note": "PDF pages 31\u201333; the pages print 27\u201329 in their own footers, which is what the report\u2019s table of contents names", "printed_page": "27-29", "reader": "the PDF\u2019s own text layer", "reader_path": "sources/town-annual-reports/text/4130-fy-2025-annual-town-report.txt", "subtotal": { "amount": 3121683.71, "label": "Prior Year Total Fund Balance" }, "total": { "amount": 4236488.24, "label": "Current Year Undesignated Fund Balance" }, "url": "/docs/town-annual-reports/docs/4130-fy-2025-annual-town-report.pdf" } ], "said": [ { "agenda": "b. Local Receipts Trends", "beside": "receipts", "board": "Finance Committee", "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2026-05-28-minutes-7828.txt", "date": "2026-05-28", "key": "conservative", "quote": "Ana Lockwood states for the last 10 years the town has not collected less than 4 million dollars in local receipts. This year\u2019s estimate is 3.535 million. Ana Lockwood suggests not being so conservative based on the data.", "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_05282026-7828" }, { "agenda": "c. Discuss FY27 Budget process and improvement ideas", "beside": "receipts", "board": "Finance Committee", "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2026-05-28-minutes-7828.txt", "date": "2026-05-28", "key": "review_policy", "quote": "Chris Menard suggests having an analyst review all of the town\u2019s policies on free cash and estimates.", "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_05282026-7828" }, { "agenda": "FY26 Preliminary Budget", "beside": "receipts", "board": "Select Board", "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/select-board/2025-03-11-minutes-7096.txt", "date": "2025-03-11", "key": "budgeted_conservatively", "quote": "Local receipts are budgeted conserva", "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03112025-7096" }, { "agenda": "d. FY 25 Budget", "beside": "underspend", "board": "School Committee", "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2025-09-03-minutes-7385.txt", "date": "2025-09-03", "key": "missing_out", "quote": "Ms. Squier shared some of the things her students are missing out on and how hard it has made it, which is disappointing and frustrating based on an unknown surplus of money that was not spent and instead was given back to the town. Mr. Yvon shares some of the positions that were cut and left unfilled and the ability to meet all the students \u2019 needs is harder. Mr. Santry shares we had drastic reductions in services to students. We really could have used those funds to keep some of the positions.", "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_09032025-7385" }, { "agenda": "", "beside": "underspend", "board": "School Committee", "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2025-09-03-minutes-7385.txt", "date": "2025-09-03", "key": "not_lost", "quote": "With respect to the unspent money, the money is not lost. The money is still there, it is free cash and it is going to roll over. It is going to be appropriated in one fashion or another.", "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_09032025-7385" }, { "agenda": "FY26 budget gap", "beside": "policy", "board": "Select Board", "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/select-board/2025-03-11-minutes-7096.txt", "date": "2025-03-11", "key": "stopgap", "quote": "The options discussed included a multi-year override or utilizing one-time funds specifically free cash as a stopgap, however these funds should not be used in an operating budget, but as a one-time appropriation.", "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03112025-7096" }, { "agenda": "Announcements", "beside": "certified", "board": "Finance Committee", "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2026-03-05-minutes-7682.txt", "date": "2026-03-05", "key": "certified", "quote": "free cash has been certi", "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03052026-7682" } ], "source": "sources/data/lunenburg.db \u2014 free_cash_proof, money_gaps; the annual town reports for the Town\u2019s own roll-forward; sources/meetings/text/ for what was said", "totals": { "by_line": [ { "amount": 6403120.0, "line": "Add Unencumbered/Unexpended Appropriations (CL#11)", "share": 0.4738 }, { "amount": 5234423.0, "line": "Excess/Shortfall Local Receipts (CL#6)", "share": 0.3873 }, { "amount": 1530292.0, "line": "Add Prior Year Free Cash Not Appropriated (CL#12)", "share": 0.1132 }, { "amount": 447129.0, "line": "Excess/Shortfall Cherry Sheet Receipts (CL#8)", "share": 0.0331 }, { "amount": 307731.0, "line": "Prior & Current Year Outstanding Receivables Total", "share": 0.0228 }, { "amount": 7139.0, "line": "Add Actual Revenue Received but not Estimated (CL#7)", "share": 0.0005 }, { "amount": 0.0, "line": "Revenue Deficits", "share": 0.0 }, { "amount": 0.0, "line": "Subtract Negative Free Cash Certified July 1 Prior Year", "share": 0.0 }, { "amount": 0.0, "line": "Add Overlay Surplus Closed (CL#13)", "share": 0.0 }, { "amount": -18018.0, "line": "Other Adjustments", "share": -0.0013 }, { "amount": -396118.0, "line": "Net Change in Adjustment to Free Cash", "share": -0.0293 } ], "certified": 13085294.0, "identified": 13515698.0, "years": 5 }, "versus_dls": [ { "as_of": "June 30, 2024", "certified": 2270060.0, "identified": 2032579.0, "identified_minus_certified": -237481.0, "undesignated": 2751841.8, "undesignated_minus_identified": 719262.8, "year": 2024 }, { "as_of": "June 30, 2025", "certified": 3354370.0, "identified": 3716282.0, "identified_minus_certified": 361912.0, "undesignated": 4236488.24, "undesignated_minus_identified": 520206.24, "year": 2025 } ] }