{
 "about": "What the closed FY2025 school general fund ledger shows was unspent and moved, beside the figure the School Committee was given on 17 September 2025.",
 "by_function": [
  {
   "family": 2000,
   "label": "instruction",
   "non_salary": 112326.42,
   "salary": 136171.16,
   "total": 248497.58
  },
  {
   "family": 4000,
   "label": "operations & maintenance",
   "non_salary": 113745.59,
   "salary": 113828.89,
   "total": 227574.48
  },
  {
   "family": 7000,
   "label": "assets",
   "non_salary": 64747.51,
   "salary": 0.0,
   "total": 64747.51
  },
  {
   "family": 3000,
   "label": "other student services",
   "non_salary": 24915.45,
   "salary": 5192.12,
   "total": 30107.57
  },
  {
   "family": 9000,
   "label": "out-of-district tuition",
   "non_salary": 29945.74,
   "salary": 0.0,
   "total": 29945.74
  },
  {
   "family": 1000,
   "label": "leadership / admin",
   "non_salary": 11764.71,
   "salary": 8850.07,
   "total": 20614.78
  },
  {
   "family": 5000,
   "label": "fixed charges",
   "non_salary": 5629.2,
   "salary": 0.0,
   "total": 5629.2
  }
 ],
 "by_function_totals": {
  "non_salary": 363074.62,
  "salary": 264042.24,
  "total": 627116.86
 },
 "causes": {
  "budget_vs_spent": [
   {
    "committed_pct": 0.0,
    "key": "teachers",
    "label": "Teachers & substitutes",
    "left_pct": 0.1,
    "over_pct": 0,
    "revised": 10851936.51,
    "spent_pct": 99.9,
    "spent_shown": 99.9
   },
   {
    "committed_pct": 0.0,
    "key": "benefits",
    "label": "Health insurance & benefits",
    "left_pct": 0.2,
    "over_pct": 0,
    "revised": 3275744.44,
    "spent_pct": 99.8,
    "spent_shown": 99.8
   },
   {
    "committed_pct": 0.0,
    "key": "admin",
    "label": "Administrators & office staff",
    "left_pct": 0.4,
    "over_pct": 0,
    "revised": 2310317.8,
    "spent_pct": 99.6,
    "spent_shown": 99.6
   },
   {
    "committed_pct": 0.0,
    "key": "paras",
    "label": "Paraprofessionals",
    "left_pct": 8.3,
    "over_pct": 0,
    "revised": 1459770.96,
    "spent_pct": 91.7,
    "spent_shown": 91.7
   },
   {
    "committed_pct": 0.0,
    "key": "transport",
    "label": "Transportation",
    "left_pct": 0.8,
    "over_pct": 0,
    "revised": 1352528.0,
    "spent_pct": 99.2,
    "spent_shown": 99.2
   },
   {
    "committed_pct": 0.0,
    "key": "counselors",
    "label": "Counselors & psychologists",
    "left_pct": 0.3,
    "over_pct": 0,
    "revised": 1021614.86,
    "spent_pct": 99.7,
    "spent_shown": 99.7
   },
   {
    "committed_pct": 0.0,
    "key": "supplies",
    "label": "Supplies, services & everything else",
    "left_pct": 15.4,
    "over_pct": 0,
    "revised": 811130.86,
    "spent_pct": 84.6,
    "spent_shown": 84.6
   },
   {
    "committed_pct": 0.0,
    "key": "custodians",
    "label": "Custodians",
    "left_pct": 14.7,
    "over_pct": 0,
    "revised": 774043.06,
    "spent_pct": 85.3,
    "spent_shown": 85.3
   },
   {
    "committed_pct": 0.0,
    "key": "tuition",
    "label": "Out-of-district tuition",
    "left_pct": 3.9,
    "over_pct": 0,
    "revised": 762244.0,
    "spent_pct": 96.1,
    "spent_shown": 96.1
   },
   {
    "committed_pct": 0.0,
    "key": "other_staff",
    "label": "Nurses, coaches & other staff",
    "left_pct": 0.8,
    "over_pct": 0,
    "revised": 681542.04,
    "spent_pct": 99.2,
    "spent_shown": 99.2
   },
   {
    "committed_pct": 0.0,
    "key": "equipment",
    "label": "Equipment & technology",
    "left_pct": 10.8,
    "over_pct": 0,
    "revised": 598356.8,
    "spent_pct": 89.2,
    "spent_shown": 89.2
   },
   {
    "committed_pct": 0.0,
    "key": "buildings",
    "label": "Building & grounds upkeep",
    "left_pct": 8.9,
    "over_pct": 0,
    "revised": 566050.97,
    "spent_pct": 91.1,
    "spent_shown": 91.1
   },
   {
    "committed_pct": 0.0,
    "key": "utilities",
    "label": "Heat, electricity & utilities",
    "left_pct": 11.5,
    "over_pct": 0,
    "revised": 555151.22,
    "spent_pct": 88.5,
    "spent_shown": 88.5
   },
   {
    "committed_pct": 0.0,
    "key": "sped_services",
    "label": "Special-ed contracted services",
    "left_pct": 8.3,
    "over_pct": 0,
    "revised": 161140.04,
    "spent_pct": 91.7,
    "spent_shown": 91.7
   }
  ],
  "bvs_cap": 130.0,
  "categories": [
   {
    "accounts": 166,
    "encumbered": 0.0,
    "expended": 685938.79,
    "functions": [
     1110,
     1210,
     1410,
     1430,
     1450,
     2000,
     2110,
     2210,
     2330,
     2357,
     2410,
     2415,
     2420,
     2430,
     2440,
     2710,
     2800,
     3200,
     3510
    ],
    "key": "supplies",
    "kind": "discretionary",
    "label": "Supplies, services & everything else",
    "original": 858905.0,
    "over": -262.7,
    "pct_of_revised": 15.4,
    "revised": 811130.86,
    "transfers": -47774.14,
    "under": 125454.77,
    "unspent": 125192.07
   },
   {
    "accounts": 27,
    "encumbered": 0.0,
    "expended": 1338476.7,
    "functions": [
     2330
    ],
    "key": "paras",
    "kind": "circumstantial",
    "label": "Paraprofessionals",
    "original": 1498126.0,
    "over": 0.0,
    "pct_of_revised": 8.3,
    "revised": 1459770.96,
    "transfers": -38355.04,
    "under": 121294.26,
    "unspent": 121294.26
   },
   {
    "accounts": 12,
    "encumbered": 0.0,
    "expended": 660214.17,
    "functions": [
     4110
    ],
    "key": "custodians",
    "kind": "circumstantial",
    "label": "Custodians",
    "original": 888929.0,
    "over": 0.0,
    "pct_of_revised": 14.7,
    "revised": 774043.06,
    "transfers": -114885.94,
    "under": 113828.89,
    "unspent": 113828.89
   },
   {
    "accounts": 19,
    "encumbered": 0.0,
    "expended": 533609.29,
    "functions": [
     2451,
     7300,
     7400
    ],
    "key": "equipment",
    "kind": "discretionary",
    "label": "Equipment & technology",
    "original": 520910.0,
    "over": -3262.35,
    "pct_of_revised": 10.8,
    "revised": 598356.8,
    "transfers": 77446.8,
    "under": 68009.86,
    "unspent": 64747.51
   },
   {
    "accounts": 8,
    "encumbered": 0.0,
    "expended": 491581.0,
    "functions": [
     4120,
     4130
    ],
    "key": "utilities",
    "kind": "circumstantial",
    "label": "Heat, electricity & utilities",
    "original": 458250.0,
    "over": 0.0,
    "pct_of_revised": 11.5,
    "revised": 555151.22,
    "transfers": 96901.22,
    "under": 63570.22,
    "unspent": 63570.22
   },
   {
    "accounts": 29,
    "encumbered": 0.0,
    "expended": 515875.6,
    "functions": [
     4110,
     4210,
     4220,
     4230,
     4400,
     4450
    ],
    "key": "buildings",
    "kind": "discretionary",
    "label": "Building & grounds upkeep",
    "original": 517358.0,
    "over": -18749.73,
    "pct_of_revised": 8.9,
    "revised": 566050.97,
    "transfers": 48692.97,
    "under": 68925.1,
    "unspent": 50175.37
   },
   {
    "accounts": 5,
    "encumbered": 0.0,
    "expended": 732298.26,
    "functions": [
     9100,
     9110,
     9120,
     9300,
     9400
    ],
    "key": "tuition",
    "kind": "circumstantial",
    "label": "Out-of-district tuition",
    "original": 1164824.0,
    "over": 0.0,
    "pct_of_revised": 3.9,
    "revised": 762244.0,
    "transfers": -402580.0,
    "under": 29945.74,
    "unspent": 29945.74
   },
   {
    "accounts": 3,
    "encumbered": 0.0,
    "expended": 147731.62,
    "functions": [
     2310
    ],
    "key": "sped_services",
    "kind": "circumstantial",
    "label": "Special-ed contracted services",
    "original": 114000.0,
    "over": 0.0,
    "pct_of_revised": 8.3,
    "revised": 161140.04,
    "transfers": 47140.04,
    "under": 13408.42,
    "unspent": 13408.42
   },
   {
    "accounts": 69,
    "encumbered": 0.0,
    "expended": 10840407.11,
    "functions": [
     2305,
     2310,
     2315,
     2320,
     2325,
     2340,
     2355,
     2357
    ],
    "key": "teachers",
    "kind": "circumstantial",
    "label": "Teachers & substitutes",
    "original": 10805031.0,
    "over": -0.01,
    "pct_of_revised": 0.1,
    "revised": 10851936.51,
    "transfers": 46905.51,
    "under": 11529.41,
    "unspent": 11529.4
   },
   {
    "accounts": 3,
    "encumbered": 0.0,
    "expended": 1342121.91,
    "functions": [
     3300
    ],
    "key": "transport",
    "kind": "circumstantial",
    "label": "Transportation",
    "original": 1352528.0,
    "over": 0.0,
    "pct_of_revised": 0.8,
    "revised": 1352528.0,
    "transfers": 0.0,
    "under": 10406.09,
    "unspent": 10406.09
   },
   {
    "accounts": 33,
    "encumbered": 0.0,
    "expended": 2300815.49,
    "functions": [
     1210,
     1230,
     1410,
     1420,
     1450,
     2110,
     2210
    ],
    "key": "admin",
    "kind": "circumstantial",
    "label": "Administrators & office staff",
    "original": 2160011.0,
    "over": 0.0,
    "pct_of_revised": 0.4,
    "revised": 2310317.8,
    "transfers": 150306.8,
    "under": 9502.31,
    "unspent": 9502.31
   },
   {
    "accounts": 5,
    "encumbered": 0.0,
    "expended": 3270115.24,
    "functions": [
     5100,
     5200
    ],
    "key": "benefits",
    "kind": "circumstantial",
    "label": "Health insurance & benefits",
    "original": 3160838.0,
    "over": 0.0,
    "pct_of_revised": 0.2,
    "revised": 3275744.44,
    "transfers": 114906.44,
    "under": 5629.2,
    "unspent": 5629.2
   },
   {
    "accounts": 21,
    "encumbered": 0.0,
    "expended": 676349.92,
    "functions": [
     300,
     3200,
     3510,
     3520,
     3600,
     5150,
     5200,
     5500
    ],
    "key": "other_staff",
    "kind": "circumstantial",
    "label": "Nurses, coaches & other staff",
    "original": 784893.0,
    "over": 0.0,
    "pct_of_revised": 0.8,
    "revised": 681542.04,
    "transfers": -103350.96,
    "under": 5192.12,
    "unspent": 5192.12
   },
   {
    "accounts": 15,
    "encumbered": 0.0,
    "expended": 1018919.6,
    "functions": [
     2710,
     2800
    ],
    "key": "counselors",
    "kind": "circumstantial",
    "label": "Counselors & psychologists",
    "original": 1019471.0,
    "over": 0.0,
    "pct_of_revised": 0.3,
    "revised": 1021614.86,
    "transfers": 2143.86,
    "under": 2695.26,
    "unspent": 2695.26
   }
  ],
  "category_rules": [
   {
    "key": "teachers",
    "kind": "circumstantial",
    "label": "Teachers & substitutes",
    "rule": "salary lines, functions 2300–2399 except 2330 (teachers, special-education teachers, specialists, substitutes, librarians)"
   },
   {
    "key": "counselors",
    "kind": "circumstantial",
    "label": "Counselors & psychologists",
    "rule": "salary lines, functions 2700–2899 (guidance, social workers, psychologists)"
   },
   {
    "key": "paras",
    "kind": "circumstantial",
    "label": "Paraprofessionals",
    "rule": "salary lines, function 2330"
   },
   {
    "key": "admin",
    "kind": "circumstantial",
    "label": "Administrators & office staff",
    "rule": "salary lines, functions 1000–2299 (central office, directors, principals, secretaries)"
   },
   {
    "key": "custodians",
    "kind": "circumstantial",
    "label": "Custodians",
    "rule": "salary lines, functions 4000–4999"
   },
   {
    "key": "other_staff",
    "kind": "circumstantial",
    "label": "Nurses, coaches & other staff",
    "rule": "every other salary line (nurses, athletics, advisors, reserves)"
   },
   {
    "key": "tuition",
    "kind": "circumstantial",
    "label": "Out-of-district tuition",
    "rule": "functions 9000 and up (private and collaborative special-education tuition)"
   },
   {
    "key": "sped_services",
    "kind": "circumstantial",
    "label": "Special-ed contracted services",
    "rule": "non-salary lines, functions 2310 and 2320 (contracted therapists, evaluations, tutoring)"
   },
   {
    "key": "transport",
    "kind": "circumstantial",
    "label": "Transportation",
    "rule": "non-salary lines, function 3300 (regular and special-education buses)"
   },
   {
    "key": "utilities",
    "kind": "circumstantial",
    "label": "Heat, electricity & utilities",
    "rule": "non-salary lines, functions 4120 and 4130"
   },
   {
    "key": "benefits",
    "kind": "circumstantial",
    "label": "Health insurance & benefits",
    "rule": "functions 5000–5999 (health insurance, Medicare, unemployment)"
   },
   {
    "key": "buildings",
    "kind": "discretionary",
    "label": "Building & grounds upkeep",
    "rule": "every other non-salary line in functions 4000–4999 (repairs, contracted maintenance, custodial and grounds supplies)"
   },
   {
    "key": "equipment",
    "kind": "discretionary",
    "label": "Equipment & technology",
    "rule": "functions 7000–7999, and 2451 (furniture, equipment, computers and their leases)"
   },
   {
    "key": "supplies",
    "kind": "discretionary",
    "label": "Supplies, services & everything else",
    "rule": "every remaining non-salary line (classroom supplies, textbooks, professional development, legal, dues, athletics expenses, office services)"
   }
  ],
  "circumstantial": {
   "unspent": 387001.91
  },
  "discretionary": {
   "encumbered": 0.0,
   "repeat_every_year": [
    "supplies",
    "buildings"
   ],
   "share_pct": 38.29,
   "unspent": 240114.95
  },
  "explain_min": 25000.0,
  "explained": [
   "supplies",
   "paras",
   "custodians",
   "equipment",
   "utilities",
   "buildings",
   "tuition"
  ],
  "history": {
   "rows": [
    {
     "by_year": [
      43030.82,
      53199.83,
      125192.07,
      96362.6
     ],
     "key": "supplies",
     "kind": "discretionary",
     "label": "Supplies, services & everything else",
     "years_under": 4
    },
    {
     "by_year": [
      47426.51,
      195969.56,
      121294.26,
      -208081.73
     ],
     "key": "paras",
     "kind": "circumstantial",
     "label": "Paraprofessionals",
     "years_under": 3
    },
    {
     "by_year": [
      14715.64,
      155826.46,
      113828.89,
      11352.16
     ],
     "key": "custodians",
     "kind": "circumstantial",
     "label": "Custodians",
     "years_under": 4
    },
    {
     "by_year": [
      -106661.54,
      -27387.51,
      64747.51,
      -8305.48
     ],
     "key": "equipment",
     "kind": "discretionary",
     "label": "Equipment & technology",
     "years_under": 1
    },
    {
     "by_year": [
      -5962.34,
      -30918.01,
      63570.22,
      -21792.43
     ],
     "key": "utilities",
     "kind": "circumstantial",
     "label": "Heat, electricity & utilities",
     "years_under": 1
    },
    {
     "by_year": [
      439.34,
      18650.42,
      50175.37,
      195934.2
     ],
     "key": "buildings",
     "kind": "discretionary",
     "label": "Building & grounds upkeep",
     "years_under": 4
    },
    {
     "by_year": [
      185170.5,
      -87269.04,
      29945.74,
      88521.62
     ],
     "key": "tuition",
     "kind": "circumstantial",
     "label": "Out-of-district tuition",
     "years_under": 3
    },
    {
     "by_year": [
      -8832.65,
      4794.56,
      13408.42,
      -100261.78
     ],
     "key": "sped_services",
     "kind": "circumstantial",
     "label": "Special-ed contracted services",
     "years_under": 2
    },
    {
     "by_year": [
      210173.42,
      122858.39,
      11529.4,
      167992.45
     ],
     "key": "teachers",
     "kind": "circumstantial",
     "label": "Teachers & substitutes",
     "years_under": 4
    },
    {
     "by_year": [
      -23808.78,
      -112490.22,
      10406.09,
      -67555.39
     ],
     "key": "transport",
     "kind": "circumstantial",
     "label": "Transportation",
     "years_under": 1
    },
    {
     "by_year": [
      -62155.75,
      -40674.16,
      9502.31,
      4086.57
     ],
     "key": "admin",
     "kind": "circumstantial",
     "label": "Administrators & office staff",
     "years_under": 2
    },
    {
     "by_year": [
      -197226.98,
      -123306.6,
      5629.2,
      107003.35
     ],
     "key": "benefits",
     "kind": "circumstantial",
     "label": "Health insurance & benefits",
     "years_under": 2
    },
    {
     "by_year": [
      -441.24,
      -29771.71,
      5192.12,
      25699.53
     ],
     "key": "other_staff",
     "kind": "circumstantial",
     "label": "Nurses, coaches & other staff",
     "years_under": 2
    },
    {
     "by_year": [
      10959.8,
      116294.31,
      2695.26,
      191162.4
     ],
     "key": "counselors",
     "kind": "circumstantial",
     "label": "Counselors & psychologists",
     "years_under": 4
    }
   ],
   "years": [
    2023,
    2024,
    2025,
    2026
   ]
  },
  "hypotheses": {
   "buildings": {
    "causes": "maintenance projects postponed or not started, a shortage of facilities staff to run them, or a deliberate hold on spending",
    "settles": "the facilities work-order and project list with dates"
   },
   "custodians": {
    "causes": "custodial vacancies or turnover",
    "settles": "the custodial roster by month, with overtime"
   },
   "equipment": {
    "causes": "purchases deferred, or made from another fund",
    "settles": "the purchase-order list for these accounts"
   },
   "paras": {
    "causes": "aides hired late or not at all, or aides paid from a grant instead",
    "settles": "paraprofessional payroll by month and by funding source"
   },
   "supplies": {
    "causes": "a deliberate hold on purchasing, or purchases made from grants and revolving funds instead",
    "settles": "the general-fund journal detail by month"
   },
   "tuition": {
    "causes": "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",
    "settles": "the placement list by setting, with start dates and the tuition invoice for each"
   },
   "utilities": {
    "causes": "weather, energy prices, or a bill for one year paid in another",
    "settles": "the utility bills by month"
   }
  },
  "over_total": -22274.79,
  "record": [
   {
    "board": "Town of Lunenburg",
    "categories": [
     "custodians",
     "buildings"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/town-budget/docs/4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.pdf",
    "date": "2026",
    "doc": "press release",
    "key": "town-budget/docs/4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.pdf",
    "kind": "documented",
    "note": "The Town’s release “Understanding Lunenburg’s FY27 Budget”, naming the first of two causes of the FY25 school surplus.",
    "page": 6,
    "quote": "significant turnover and unfilled positions in the facilities department resulted in unspent salaries and stalled maintenance projects",
    "text": "sources/town-budget/text/4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.txt",
    "town": "https://www.lunenburgma.gov/DocumentCenter/View/4090"
   },
   {
    "board": "Town of Lunenburg",
    "categories": [
     "paras"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/town-budget/docs/4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.pdf",
    "date": "2026",
    "doc": "press release",
    "key": "town-budget/docs/4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.pdf",
    "kind": "documented",
    "note": "The same release, the second cause.",
    "page": 6,
    "quote": "several paraprofessional salaries were ultimately covered by newly identified grants",
    "text": "sources/town-budget/text/4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.txt",
    "town": "https://www.lunenburgma.gov/DocumentCenter/View/4090"
   },
   {
    "board": "School Committee",
    "categories": [
     "paras"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2025-09-03-minutes-7385.txt",
    "date": "2025-09-03",
    "doc": "minutes",
    "key": "meetings/school-committee/2025-09-03-minutes-7385.pdf",
    "kind": "documented",
    "note": "",
    "page": 2,
    "quote": "a discussion of transfer accounts regarding a double budget amount for paraprofessionals in the amount of $243,000",
    "text": "sources/meetings/text/school-committee/2025-09-03-minutes-7385.txt",
    "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_09032025-7385"
   },
   {
    "board": "School Committee",
    "categories": [
     "paras",
     "supplies"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2025-09-17-minutes-7408.txt",
    "date": "2025-09-17",
    "doc": "minutes",
    "key": "meetings/school-committee/2025-09-17-minutes-7408.pdf",
    "kind": "documented",
    "note": "",
    "page": 3,
    "quote": "double booking of the para salaries, the music program and supply line cuts",
    "text": "sources/meetings/text/school-committee/2025-09-17-minutes-7408.txt",
    "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_09172025-7408"
   },
   {
    "at": "0:12:17",
    "board": "School Committee",
    "categories": [],
    "cite": "https://www.youtube.com/watch?v=HsjpFotE9hc&t=737s",
    "date": "2026-02-04",
    "doc": "recording",
    "kind": "caption",
    "note": "A forum on the FY2025 surplus; a speaker recounting what teachers were told.",
    "quote": "We are on a budget freeze",
    "seconds": 737,
    "text": "sources/data/youtube-transcripts/school-committee/2026-02-04-HsjpFotE9hc.json",
    "video": "https://www.youtube.com/watch?v=HsjpFotE9hc"
   }
  ],
  "salary_net": 264042.24,
  "special_funds": [
   {
    "category": "tuition",
    "expended": 473650.35,
    "fund": "2640",
    "name": "SPECIAL ED CIRCUIT BREAK"
   },
   {
    "category": "benefits",
    "expended": 108237.24,
    "fund": "2200",
    "name": "SCHOOL LUNCH REVOLVING"
   },
   {
    "category": "benefits",
    "expended": 52901.4,
    "fund": "1312",
    "name": "EXTENDED DAY REVOLVING F"
   },
   {
    "category": "supplies",
    "expended": 27947.47,
    "fund": "1301",
    "name": "CHAPTER 658 REVOLVING FU"
   },
   {
    "category": "supplies",
    "expended": 24801.0,
    "fund": "2640",
    "name": "SPECIAL ED CIRCUIT BREAK"
   },
   {
    "category": "supplies",
    "expended": 18664.85,
    "fund": "1308",
    "name": "SCHOOL CHOICE REVOLVING"
   },
   {
    "category": "other_staff",
    "expended": 17100.0,
    "fund": "2713",
    "name": "FY25 TITLE I #305"
   },
   {
    "category": "other_staff",
    "expended": 4849.0,
    "fund": "1301",
    "name": "CHAPTER 658 REVOLVING FU"
   },
   {
    "category": "other_staff",
    "expended": 1408.46,
    "fund": "2781",
    "name": "FY22 #119 ESSER III GRAN"
   }
  ],
  "special_funds_unmatched": 1223963.12,
  "top_over": [
   {
    "account": "0100-3-300-4220-01-1-74-2-535006",
    "available": -18749.73,
    "category": "buildings",
    "encumbered": 0.0,
    "expended": 293639.05,
    "name": "Contracted Services (building & grounds upkeep)",
    "obj": "535006",
    "org": "S0011742",
    "revised": 274889.32
   },
   {
    "account": "0100-3-300-7400-99-1-52-2-525013",
    "available": -3262.35,
    "category": "equipment",
    "encumbered": 0.0,
    "expended": 323406.98,
    "name": "Computers-Purchase & Lease (equipment & technology)",
    "obj": "525013",
    "org": "S7991522",
    "revised": 320144.63
   },
   {
    "account": "0100-3-300-1210-01-1-02-2-534400",
    "available": -262.7,
    "category": "supplies",
    "encumbered": 0.0,
    "expended": 3812.7,
    "name": "Postage (supplies, services & everything else)",
    "obj": "534400",
    "org": "S1011022",
    "revised": 3550.0
   },
   {
    "account": "0100-3-300-2340-04-4-59-1-511001",
    "available": -0.01,
    "category": "teachers",
    "encumbered": 0.0,
    "expended": 48610.66,
    "name": "E.S. Librarian (teachers & substitutes)",
    "obj": "511001",
    "org": "S2044591",
    "revised": 48610.65
   }
  ],
  "top_unspent": [
   {
    "account": "0100-3-300-2330-51-2-13-1-511203",
    "available": 48824.8,
    "category": "paras",
    "encumbered": 0.0,
    "expended": 268318.2,
    "name": "P.S. Sped Paraprofessionals (paraprofessionals)",
    "obj": "511203",
    "org": "S2512131",
    "revised": 317143.0
   },
   {
    "account": "0100-3-300-4120-99-1-74-2-521025",
    "available": 43086.41,
    "category": "utilities",
    "encumbered": 0.0,
    "expended": 82521.58,
    "name": "Heating Charges/Natural Gas (heat, electricity & utilities)",
    "obj": "521025",
    "org": "S1991742",
    "revised": 125607.99
   },
   {
    "account": "0100-3-300-4110-07-2-74-1-511003",
    "available": 38730.5,
    "category": "custodians",
    "encumbered": 0.0,
    "expended": 81769.5,
    "name": "Primary School Custodians (custodians)",
    "obj": "511003",
    "org": "S4072741",
    "revised": 120500.0
   },
   {
    "account": "0100-3-300-2330-06-6-13-1-511203",
    "available": 30174.26,
    "category": "paras",
    "encumbered": 0.0,
    "expended": 4785.74,
    "name": "H.S. Paraprofessionals (paraprofessionals)",
    "obj": "511203",
    "org": "S2066131",
    "revised": 34960.0
   },
   {
    "account": "0100-3-300-4110-99-1-74-2-541001",
    "available": 29478.26,
    "category": "buildings",
    "encumbered": 0.0,
    "expended": 59407.2,
    "name": "Custodial Supplies (building & grounds upkeep)",
    "obj": "541001",
    "org": "S4991742",
    "revised": 88885.46
   },
   {
    "account": "0100-3-300-9400-51-1-06-2-535023",
    "available": 29415.0,
    "category": "tuition",
    "encumbered": 0.0,
    "expended": 28957.0,
    "name": "Collaborative Tuitions (out-of-district tuition)",
    "obj": "535023",
    "org": "S5511062",
    "revised": 58372.0
   },
   {
    "account": "0100-3-300-7300-99-1-10-2-585003",
    "available": 27979.0,
    "category": "equipment",
    "encumbered": 0.0,
    "expended": 0.0,
    "name": "New Equipment/System (equipment & technology)",
    "obj": "585003",
    "org": "S7991102",
    "revised": 27979.0
   },
   {
    "account": "0100-3-300-2110-99-1-10-2-555027",
    "available": 26687.0,
    "category": "supplies",
    "encumbered": 0.0,
    "expended": 48854.94,
    "name": "Curriculum Adoption (supplies, services & everything else)",
    "obj": "555027",
    "org": "S2991102",
    "revised": 75541.94
   }
  ],
  "under_total": 649391.65
 },
 "conclusions": [
  {
   "basis": "`sources/data/munis-school-ytd.csv`, FY2025 period 13, report gf-school, every account put in one category by `CATEGORIES` in the generator.",
   "bearing": "sizes",
   "claim": "$360,315 was left in three categories: supplies, paraprofessionals and custodians.",
   "detail": "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.",
   "figure": "c_three",
   "figures": {
    "c_lead_pct": {
     "text": "15.4%",
     "unit": "",
     "value": 15.4
    },
    "c_three": {
     "text": "$360,315",
     "unit": "left over in the three largest categories",
     "value": 360315.22
    },
    "c_top0": {
     "text": "$125,192",
     "unit": "",
     "value": 125192.07
    },
    "c_top1": {
     "text": "$121,294",
     "unit": "",
     "value": 121294.26
    },
    "c_top2": {
     "text": "$113,829",
     "unit": "",
     "value": 113828.89
    },
    "c_total": {
     "text": "$627,117",
     "unit": "",
     "value": 627116.86
    },
    "c_under": {
     "text": "$649,392",
     "unit": "",
     "value": 649391.65
    }
   },
   "id": "where-the-surplus-was-left",
   "kind": "measured",
   "literals": [
    "13",
    "2025"
   ],
   "not_shown": "Why any category was left under budget — vacancies, placements, prices and restraint all produce the same ledger.",
   "see": [],
   "so_what": "No category ran over, net; the largest, supplies, left 15.4% of its budget."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2023 to FY2026 period 13, gf-school; the category table in the generator.",
   "bearing": "sizes",
   "claim": "38% of the surplus ($240,115) sat in discretionary lines thrift could explain.",
   "detail": "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.",
   "figure": "c_disc_share",
   "figures": {
    "c_circ": {
     "text": "$387,002",
     "unit": "",
     "value": 387001.91
    },
    "c_disc": {
     "text": "$240,115",
     "unit": "",
     "value": 240114.95
    },
    "c_disc_share": {
     "text": "38%",
     "unit": "of the surplus in discretionary lines",
     "value": 38.28870906133827
    },
    "c_ndisc": {
     "text": "3",
     "unit": "categories",
     "value": 3
    },
    "c_rep": {
     "text": "2",
     "unit": "categories",
     "value": 2
    },
    "c_years": {
     "text": "4",
     "unit": "years",
     "value": 4
    }
   },
   "id": "how-much-thrift-could-explain",
   "kind": "measured",
   "literals": [],
   "not_shown": "Whether anyone chose to spend less. That would show in the monthly journal, which is not published.",
   "see": [],
   "so_what": "The other $387,002 sat in staff, tuition and benefit lines, which follow vacancies, placements and prices."
  },
  {
   "basis": "`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.",
   "bearing": "sizes",
   "claim": "Operations & maintenance holds $227,574 of the unspent total, split evenly.",
   "detail": "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.",
   "figure": "ops",
   "figures": {
    "non": {
     "text": "$113,746",
     "unit": "",
     "value": 113745.59
    },
    "ops": {
     "text": "$227,574",
     "unit": "unspent in operations & maintenance (function 4000s)",
     "value": 227574.48
    },
    "sal": {
     "text": "$113,829",
     "unit": "",
     "value": 113828.89
    }
   },
   "id": "consistent-with-the-towns-facilities-explanation",
   "kind": "hypothesis",
   "literals": [
    "25"
   ],
   "not_shown": "Whether any specific post was vacant, or which maintenance project stalled. A dollar is not a post (rule 7, rule 11).",
   "see": [],
   "so_what": "That is CONSISTENT WITH the Town’s explanation for FY25; it does not prove it."
  },
  {
   "basis": "`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.",
   "bearing": "sizes",
   "claim": "The closed ledger shows $23,231 more unspent than the School Committee was told.",
   "detail": "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.",
   "figure": "diff",
   "figures": {
    "diff": {
     "text": "$23,231",
     "unit": "more unspent than the district reported, 17 September 2025",
     "value": 23230.89
    },
    "district": {
     "text": "$603,886",
     "unit": "",
     "value": 603885.97
    },
    "ledger": {
     "text": "$627,117",
     "unit": "",
     "value": 627116.86
    }
   },
   "id": "the-closed-ledger-exceeds-the-districts-own-figure",
   "kind": "measured",
   "literals": [
    "13",
    "17",
    "2025.",
    "2025",
    "300"
   ],
   "not_shown": "What was posted to the department after 17 September 2025, or whether the gap is one entry or several.",
   "see": [],
   "so_what": "No single account, and no pair of accounts, equals the difference."
  },
  {
   "basis": "`munis-school-ytd.csv`: original_approp, transfers_adjustments and available_budget, summed across the same 415 accounts.",
   "bearing": "sizes",
   "claim": "$749,619 was not spent against the original appropriation of $25,304,074.",
   "detail": "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.",
   "figure": "total",
   "figures": {
    "moved": {
     "text": "$122,502",
     "unit": "",
     "value": 122502.44
    },
    "orig": {
     "text": "$25,304,074",
     "unit": "",
     "value": 25304074.0
    },
    "total": {
     "text": "$749,619",
     "unit": "not spent against the original appropriation",
     "value": 749619.3
    },
    "turned_back": {
     "text": "$627,117",
     "unit": "",
     "value": 627116.86
    }
   },
   "id": "the-department-did-not-spend-most-of-what-moved",
   "kind": "measured",
   "literals": [],
   "not_shown": "Where the $122,502 that moved out went — the ledger carries a net per account, no counterparty.",
   "see": [],
   "so_what": "$627,117 turned back at the close, plus $122,502 moved out of the department during the year."
  },
  {
   "basis": "`munis-school-ytd.csv`, function 2330 accounts, transfers_adjustments and available_budget by org.",
   "bearing": "sizes",
   "claim": "One SPED paraprofessional line gained $53,674 mid-year; another lost $65,000.",
   "detail": "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.",
   "figure": "ms",
   "figures": {
    "es": {
     "text": "$65,000",
     "unit": "removed from the elementary SPED paraprofessional line",
     "value": 65000.0
    },
    "es_avail": {
     "text": "$3,154",
     "unit": "",
     "value": 3154.4
    },
    "hs_budget": {
     "text": "$34,960",
     "unit": "",
     "value": 34960.0
    },
    "hs_sped": {
     "text": "$21,768",
     "unit": "",
     "value": 21767.92
    },
    "hs_spent": {
     "text": "$4,786",
     "unit": "",
     "value": 4785.74
    },
    "ms": {
     "text": "$53,674",
     "unit": "added to the middle-school SPED paraprofessional line",
     "value": 53674.0
    },
    "ms_avail": {
     "text": "$5,874",
     "unit": "",
     "value": 5873.68
    },
    "ps": {
     "text": "$48,825",
     "unit": "",
     "value": 48824.8
    }
   },
   "id": "para-budgets-moved-in-both-directions",
   "kind": "measured",
   "literals": [
    "2330",
    "17",
    "2025"
   ],
   "not_shown": "Why either transfer was made, or what \"double booking\" referred to.",
   "see": [],
   "so_what": "The high-school paraprofessional line (not SPED) spent $4,786 of $34,960 budgeted."
  }
 ],
 "diff": 23230.89,
 "district_figure": 603885.97,
 "fy": 2025,
 "generated_by": "scripts/build_fy25_school_surplus.py",
 "grain": "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.",
 "moved_out": 122502.44,
 "not_established": [
  "Why any category was left under budget. The ledger shows where money was left; vacancies, placements, prices and restraint all produce the same rows.",
  "Whether anyone chose to spend less. The discretionary share is the most thrift could explain, not a finding that it did; the monthly journal would show it and is not published.",
  "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.",
  "What \"double booking of the para salaries\" (17 September 2025 minutes) refers to — not visible at the account grain."
 ],
 "not_spent_against_original": 749619.3,
 "para_accounts": [
  {
   "account": "0100-3-300-2330-51-1-06-1-519015",
   "available": 1769.26,
   "description": "HOME/HOSPITAL TUTORING",
   "expended": 5030.74,
   "org": "S0511061",
   "original": 10000.0,
   "revised": 6800.0,
   "school": null,
   "transfers": -3200.0
  },
  {
   "account": "0100-3-300-2330-51-1-06-1-519016",
   "available": 0.0,
   "description": "CONTRACTED SERVICES",
   "expended": 0.0,
   "org": "S0511061",
   "original": 0.0,
   "revised": 0.0,
   "school": null,
   "transfers": 0.0
  },
  {
   "account": "0100-3-300-2330-03-2-12-1-511103",
   "available": 0.0,
   "description": "KINDERGARTEN AIDES/REGULAR",
   "expended": 0.0,
   "org": "S2032121",
   "original": 0.0,
   "revised": 0.0,
   "school": null,
   "transfers": 0.0
  },
  {
   "account": "0100-3-300-2330-03-2-13-1-511203",
   "available": 9728.99,
   "description": "KIND PARAPROFESSIONALS/REG",
   "expended": 83765.97,
   "org": "S2032131",
   "original": 73273.0,
   "revised": 93494.96,
   "school": null,
   "transfers": 20221.96
  },
  {
   "account": "0100-3-300-2330-04-4-11-1-511203",
   "available": 0.0,
   "description": "E.S. LIBRARY PARAPROFESSIONALS",
   "expended": 0.0,
   "org": "S2044111",
   "original": 0.0,
   "revised": 0.0,
   "school": null,
   "transfers": 0.0
  },
  {
   "account": "0100-3-300-2330-04-4-12-1-511103",
   "available": 0.0,
   "description": "E.S. AIDES/REGULAR",
   "expended": 0.0,
   "org": "S2044121",
   "original": 0.0,
   "revised": 0.0,
   "school": null,
   "transfers": 0.0
  },
  {
   "account": "0100-3-300-2330-04-4-13-1-511203",
   "available": 0.0,
   "description": "E.S. PARAPROFESSIONALS/REGULAR",
   "expended": 0.0,
   "org": "S2044131",
   "original": 0.0,
   "revised": 0.0,
   "school": null,
   "transfers": 0.0
  },
  {
   "account": "0100-3-300-2330-04-4-64-2-555008",
   "available": 0.0,
   "description": "E.S. CHORAL ACCOMPANIST EXPENS",
   "expended": 0.0,
   "org": "S2044642",
   "original": 0.0,
   "revised": 0.0,
   "school": null,
   "transfers": 0.0
  },
  {
   "account": "0100-3-300-2330-05-5-11-1-511203",
   "available": 0.0,
   "description": "M.S. LIBRARY PARAPROFESSIONALS",
   "expended": 0.0,
   "org": "S2055111",
   "original": 0.0,
   "revised": 0.0,
   "school": null,
   "transfers": 0.0
  },
  {
   "account": "0100-3-300-2330-05-5-12-1-511103",
   "available": 0.0,
   "description": "M.S. AIDES/REGULAR",
   "expended": 0.0,
   "org": "S2055121",
   "original": 0.0,
   "revised": 0.0,
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 ],
 "sources": [
  {
   "bytes": 248765,
   "docs_url": "/docs/meetings/school-committee/2025-09-17-minutes-7408.pdf",
   "filename": "2025-09-17-minutes-7408.pdf",
   "note": "Minutes of 17 September 2025, page 3 of 3: \"the surplus number has gone up to $603,885.97, the change is due to closing out purchase orders from FY25.\" Quoted in sources/analyses/budget-vs-actual.md.",
   "path": "sources/meetings/school-committee/2025-09-17-minutes-7408.pdf",
   "publisher": "Lunenburg School Committee",
   "sha256": "d3a9d6add7d4e2e58cd83359f26e175d760f0635f2266104a7dc49a7b157e291",
   "table": "school_committee_minutes",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_09172025-7408"
  },
  {
   "bytes": 0,
   "docs_url": "/docs/town-ledgers/expenses/glytdbud-expense-fy2025-p13-gf-school.xlsx",
   "filename": "glytdbud-expense-fy2025-p13-gf-school.xlsx",
   "note": "MUNIS year-to-date budget report, department 300 (school general fund), period 13 — the closed FY2025 ledger. Original appropriation, transfers and adjustments, revised budget, year-to-date expended, encumbrances and available budget, by account. Obtained by public records request.",
   "path": "sources/town-ledgers/expenses/glytdbud-expense-fy2025-p13-gf-school.xlsx",
   "publisher": "Town of Lunenburg — Town Accountant",
   "sha256": "",
   "table": "munis-school-ytd",
   "url": ""
  },
  {
   "bytes": 0,
   "docs_url": "/docs/data/revenue-distribution-fy26.csv",
   "filename": "revenue-distribution-fy26.csv",
   "note": "The town’s FY26 revenue-distribution workbook. Used only for the scope check: its FY25 School Dept figure must equal, and does equal, the original appropriation summed from the MUNIS ledger above.",
   "path": "sources/data/revenue-distribution-fy26.csv",
   "publisher": "Town of Lunenburg",
   "sha256": "",
   "table": "revenue-distribution-fy26",
   "url": ""
  },
  {
   "bytes": 88962,
   "docs_url": "/docs/town-ledgers/expenses/glytdbud-expense-fy2025-p13-special-school.xlsx",
   "filename": "glytdbud-expense-fy2025-p13-special-school.xlsx",
   "note": "MUNIS year-to-date budget report, the school special funds (grants, revolving funds, the circuit breaker), FY2025 period 13. Read only to see where another fund paid for the same DESE function.",
   "path": "sources/town-ledgers/expenses/glytdbud-expense-fy2025-p13-special-school.xlsx",
   "publisher": "Town of Lunenburg — Town Accountant",
   "sha256": "745e180a33fa0fe8a0b801186b9d5201790dead640bfbb4cc3445000f7977397",
   "table": "munis-school-ytd",
   "url": ""
  },
  {
   "bytes": 226170,
   "docs_url": "/docs/town-budget/docs/4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.pdf",
   "filename": "4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.pdf",
   "note": "Quoted in “Why there was money left over”: “significant turnover and unfilled positions in the facilities department resulted in unspent salaries and stalled maintenance projects”.",
   "path": "sources/town-budget/docs/4090-click-here-for-a-release-on-quot-understanding-lunenburg-apos-s-fy27-budget-how-.pdf",
   "publisher": "Town of Lunenburg",
   "sha256": "dd2e6bac44379acf630907818eee12fdf737258d775471c8eb31b2b7062f9cdf",
   "table": "why_the_surplus",
   "url": "https://www.lunenburgma.gov/DocumentCenter/View/4090"
  },
  {
   "bytes": 92800,
   "docs_url": "/docs/meetings/school-committee/2025-09-03-minutes-7385.pdf",
   "filename": "2025-09-03-minutes-7385.pdf",
   "note": "Quoted in “Why there was money left over”: “a discussion of transfer accounts regarding a double budget amount for paraprofessionals in the amount of $243,000”.",
   "path": "sources/meetings/school-committee/2025-09-03-minutes-7385.pdf",
   "publisher": "School Committee",
   "sha256": "081354a6de45da9117f7299e0af29a23e5008dc24a65db6e4ecab48fb64f850e",
   "table": "why_the_surplus",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_09032025-7385"
  },
  {
   "bytes": 248765,
   "docs_url": "/docs/meetings/school-committee/2025-09-17-minutes-7408.pdf",
   "filename": "2025-09-17-minutes-7408.pdf",
   "note": "Quoted in “Why there was money left over”: “double booking of the para salaries, the music program and supply line cuts”.",
   "path": "sources/meetings/school-committee/2025-09-17-minutes-7408.pdf",
   "publisher": "School Committee",
   "sha256": "d3a9d6add7d4e2e58cd83359f26e175d760f0635f2266104a7dc49a7b157e291",
   "table": "why_the_surplus",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_09172025-7408"
  }
 ],
 "stats": [
  {
   "label": "unspent at the close, FY2025 school general fund, of $25,304,074 appropriated",
   "tone": "var(--series-cost)",
   "value": "$627,117"
  },
  {
   "label": "more unspent than the $603,886 the School Committee was told, 17 Sept 2025",
   "value": "$23,231"
  },
  {
   "label": "moved out of the department during the year, net",
   "value": "$122,502"
  }
 ],
 "totals": {
  "available": 627116.86,
  "encumbered": 0.0,
  "expended": 24554454.7,
  "original": 25304074.0,
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 },
 "waterfall": {
  "district_figure": 603885.97,
  "moved_out": -122502.44,
  "revised": 25181571.56,
  "spent": 24554454.7,
  "unspent": 627116.86,
  "voted": 25304074.0
 }
}