{
 "about": "What the FY2026 school general fund ledger at period 13 shows was left unspent, against the range the period-12 ledger allowed and what the School Committee was told in July 2026.",
 "accounts_changed": [
  {
   "account": "0100-3-300-2110-51-0-04-2-545001",
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   "available_p13": 4929.94,
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   "encumbered_p12": 16.95,
   "encumbered_p13": 0.0,
   "expended_p12": 3070.06,
   "expended_p13": 3070.06,
   "obj": "545001",
   "org": "S2510042",
   "original_p12": 8000.0,
   "original_p13": 8000.0,
   "revised_p12": 8000.0,
   "revised_p13": 8000.0,
   "transfers_p12": 0.0,
   "transfers_p13": 0.0
  }
 ],
 "audit": {
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    "voted": 332016.0
   },
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   },
   {
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    "voted": 517358.0
   },
   {
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    "voted": 652033.0
   }
  ],
  "buildings_vote_rise_pct": 96.39,
  "chronic": {
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    "over_years": 4,
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     {
      "fy": 2023,
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      "voted": 156457.0
     },
     {
      "fy": 2024,
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      "voted": 156457.0
     },
     {
      "fy": 2025,
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      "voted": 230000.0
     },
     {
      "fy": 2026,
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      "spent": 381470.85,
      "voted": 265000.0
     }
    ]
   },
   "therapy": {
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    "over_years": 4,
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    "years": [
     {
      "fy": 2023,
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      "voted": 103000.0
     },
     {
      "fy": 2024,
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      "voted": 103000.0
     },
     {
      "fy": 2025,
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     },
     {
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      "spent": 206020.05,
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     }
    ]
   }
  },
  "chronic_total": 489282.94,
  "credit": {
   "health_left_fy26": 78313.35,
   "health_left_pct": 2.12,
   "health_short_fy23_fy24": 328770.72,
   "sped_paras_above": 297321.31,
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   "sped_paras_over_fy26": -111017.58,
   "sped_paras_paid_fy26": 1526466.69
  },
  "fy27_cut": {
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   "ceiling_share_pct": 94.47,
   "floor_share_pct": 63.35,
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  },
  "given": {
   "accounts": 20,
   "heating_in_at_least": 22024.22,
   "left": 223360.98,
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    {
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    },
    {
     "account": "0100-3-300-1110-01-1-01-2-535003",
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     "transfers": 13500.0
    },
    {
     "account": "0100-3-300-4120-99-1-74-2-521025",
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     "spent": 92495.36,
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    },
    {
     "account": "0100-3-300-3510-06-6-67-2-535020",
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     "transfers": 29965.45
    },
    {
     "account": "0100-3-300-4210-01-1-74-2-535006",
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     "description": "CONTRACTED SERVICES",
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     "spent": 34336.02,
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    },
    {
     "account": "0100-3-300-1210-01-1-02-2-545001",
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    },
    {
     "account": "0100-3-300-2325-51-4-71-1-512203",
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    },
    {
     "account": "0100-3-300-3510-06-6-67-2-555050",
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    },
    {
     "account": "0100-3-300-7400-99-1-08-2-525012",
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    },
    {
     "account": "0100-3-300-1210-01-1-02-2-534400",
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    },
    {
     "account": "0100-3-300-2325-51-4-71-1-511003",
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    },
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    },
    {
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    },
    {
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    },
    {
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    },
    {
     "account": "0100-3-300-2415-51-2-05-2-555055",
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    },
    {
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    {
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    },
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    },
    {
     "account": "0100-3-300-2420-06-6-63-2-555028",
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   ],
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  },
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   },
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   },
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   },
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  ],
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   ],
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 },
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   },
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    "accounts": 15,
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    "expended": 864852.01,
    "functions": [
     2710,
     2800
    ],
    "key": "counselors",
    "kind": "circumstantial",
    "label": "Counselors & psychologists",
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   },
   {
    "accounts": 69,
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     2310,
     2315,
     2320,
     2325,
     2340,
     2355,
     2357
    ],
    "key": "teachers",
    "kind": "circumstantial",
    "label": "Teachers & substitutes",
    "original": 11047726.46,
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   },
   {
    "accounts": 5,
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     5200
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    "key": "benefits",
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    "label": "Health insurance & benefits",
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    "pct_of_revised": 2.9,
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   },
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    "accounts": 166,
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     1210,
     1410,
     1430,
     1450,
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     2110,
     2210,
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     2420,
     2430,
     2440,
     2710,
     2800,
     3200,
     3510
    ],
    "key": "supplies",
    "kind": "discretionary",
    "label": "Supplies, services & everything else",
    "original": 745083.93,
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    "pct_of_revised": 12.9,
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   },
   {
    "accounts": 5,
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    "functions": [
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     9110,
     9120,
     9300,
     9400
    ],
    "key": "tuition",
    "kind": "circumstantial",
    "label": "Out-of-district tuition",
    "original": 1291292.56,
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    "pct_of_revised": 6.9,
    "revised": 1291292.56,
    "transfers": 0.0,
    "under": 522629.18,
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   },
   {
    "accounts": 21,
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    "expended": 639189.51,
    "functions": [
     300,
     3200,
     3510,
     3520,
     3600,
     5150,
     5200,
     5500
    ],
    "key": "other_staff",
    "kind": "circumstantial",
    "label": "Nurses, coaches & other staff",
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   },
   {
    "accounts": 12,
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    "expended": 767207.94,
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     4110
    ],
    "key": "custodians",
    "kind": "circumstantial",
    "label": "Custodians",
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   },
   {
    "accounts": 33,
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     1210,
     1230,
     1410,
     1420,
     1450,
     2110,
     2210
    ],
    "key": "admin",
    "kind": "circumstantial",
    "label": "Administrators & office staff",
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   },
   {
    "accounts": 19,
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    "functions": [
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     7300,
     7400
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    "key": "equipment",
    "kind": "discretionary",
    "label": "Equipment & technology",
    "original": 491629.79,
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    "pct_of_revised": -1.7,
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   },
   {
    "accounts": 8,
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    "expended": 499743.37,
    "functions": [
     4120,
     4130
    ],
    "key": "utilities",
    "kind": "circumstantial",
    "label": "Heat, electricity & utilities",
    "original": 548450.0,
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    "under": 88546.0,
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   },
   {
    "accounts": 3,
    "encumbered": 13265.28,
    "expended": 1596525.37,
    "functions": [
     3300
    ],
    "key": "transport",
    "kind": "circumstantial",
    "label": "Transportation",
    "original": 1531234.0,
    "over": -67555.39,
    "pct_of_revised": -4.4,
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    "transfers": 11001.26,
    "under": 0.0,
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   },
   {
    "accounts": 3,
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    "expended": 219733.88,
    "functions": [
     2310
    ],
    "key": "sped_services",
    "kind": "circumstantial",
    "label": "Special-ed contracted services",
    "original": 118000.0,
    "over": -100520.05,
    "pct_of_revised": -79.2,
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    "transfers": 8657.63,
    "under": 258.27,
    "unspent": -100261.78
   },
   {
    "accounts": 27,
    "encumbered": 0.0,
    "expended": 1625530.84,
    "functions": [
     2330
    ],
    "key": "paras",
    "kind": "circumstantial",
    "label": "Paraprofessionals",
    "original": 1344372.51,
    "over": -210081.73,
    "pct_of_revised": -14.7,
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    "transfers": 73076.6,
    "under": 2000.0,
    "unspent": -208081.73
   }
  ],
  "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": 198126.75
  },
  "discretionary": {
   "encumbered": 69579.49,
   "repeat_every_year": [
    "buildings",
    "supplies"
   ],
   "share_pct": 58.9,
   "unspent": 283991.32
  },
  "explain_min": 25000.0,
  "explained": [
   "paras",
   "buildings",
   "counselors",
   "teachers",
   "benefits",
   "sped_services",
   "supplies",
   "tuition",
   "transport",
   "other_staff",
   "utilities"
  ],
  "history": {
   "rows": [
    {
     "by_year": [
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      18650.42,
      50175.37,
      195934.2
     ],
     "key": "buildings",
     "kind": "discretionary",
     "label": "Building & grounds upkeep",
     "years_under": 4
    },
    {
     "by_year": [
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      116294.31,
      2695.26,
      191162.4
     ],
     "key": "counselors",
     "kind": "circumstantial",
     "label": "Counselors & psychologists",
     "years_under": 4
    },
    {
     "by_year": [
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      122858.39,
      11529.4,
      167992.45
     ],
     "key": "teachers",
     "kind": "circumstantial",
     "label": "Teachers & substitutes",
     "years_under": 4
    },
    {
     "by_year": [
      -197226.98,
      -123306.6,
      5629.2,
      107003.35
     ],
     "key": "benefits",
     "kind": "circumstantial",
     "label": "Health insurance & benefits",
     "years_under": 2
    },
    {
     "by_year": [
      43030.82,
      53199.83,
      125192.07,
      96362.6
     ],
     "key": "supplies",
     "kind": "discretionary",
     "label": "Supplies, services & everything else",
     "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": [
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      -29771.71,
      5192.12,
      25699.53
     ],
     "key": "other_staff",
     "kind": "circumstantial",
     "label": "Nurses, coaches & other staff",
     "years_under": 2
    },
    {
     "by_year": [
      14715.64,
      155826.46,
      113828.89,
      11352.16
     ],
     "key": "custodians",
     "kind": "circumstantial",
     "label": "Custodians",
     "years_under": 4
    },
    {
     "by_year": [
      -62155.75,
      -40674.16,
      9502.31,
      4086.57
     ],
     "key": "admin",
     "kind": "circumstantial",
     "label": "Administrators & office staff",
     "years_under": 2
    },
    {
     "by_year": [
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      -27387.51,
      64747.51,
      -8305.48
     ],
     "key": "equipment",
     "kind": "discretionary",
     "label": "Equipment & technology",
     "years_under": 1
    },
    {
     "by_year": [
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      -30918.01,
      63570.22,
      -21792.43
     ],
     "key": "utilities",
     "kind": "circumstantial",
     "label": "Heat, electricity & utilities",
     "years_under": 1
    },
    {
     "by_year": [
      -23808.78,
      -112490.22,
      10406.09,
      -67555.39
     ],
     "key": "transport",
     "kind": "circumstantial",
     "label": "Transportation",
     "years_under": 1
    },
    {
     "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": [
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      195969.56,
      121294.26,
      -208081.73
     ],
     "key": "paras",
     "kind": "circumstantial",
     "label": "Paraprofessionals",
     "years_under": 3
    }
   ],
   "years": [
    2023,
    2024,
    2025,
    2026
   ]
  },
  "hypotheses": {
   "benefits": {
    "causes": "fewer employees enrolled in the health plan than budgeted, staff opting out, or premiums below the estimate",
    "settles": "health-plan enrolment by month and the premium rates"
   },
   "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"
   },
   "counselors": {
    "causes": "a counselor or psychologist post vacant or on leave for part of the year, or the work bought from a contractor instead",
    "settles": "the position-control roster by month for functions 2710 and 2800"
   },
   "other_staff": {
    "causes": "stipends not paid for seasons or programs that did not run, or a nurse post vacant for part of the year",
    "settles": "the stipend and nursing payroll by month"
   },
   "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"
   },
   "sped_services": {
    "causes": "more children needing contracted therapy or evaluation than budgeted, or contractors covering for vacant staff posts",
    "settles": "the contracted-service invoices by service type"
   },
   "supplies": {
    "causes": "a deliberate hold on purchasing, or purchases made from grants and revolving funds instead",
    "settles": "the general-fund journal detail by month"
   },
   "teachers": {
    "causes": "a post left vacant or filled late, a leave of absence covered for less than the salary, or teachers hired at a lower step than budgeted",
    "settles": "the district’s position-control roster by month: each budgeted post, who held it, from when, and at what step"
   },
   "transport": {
    "causes": "route or contract prices above budget, or special-education routes added mid-year",
    "settles": "the transportation contract and the route list 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": -1201433.81,
  "record": [
   {
    "board": "School Committee",
    "categories": [
     "teachers",
     "paras"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2026-07-29-minutes-7930.txt",
    "date": "2026-07-29",
    "doc": "minutes",
    "key": "meetings/school-committee/2026-07-29-minutes-7930.pdf",
    "kind": "documented",
    "note": "",
    "page": 3,
    "quote": "$81,075.96 from the High School Special Education Resource Room Teacher account to Hospital Tutoring and the ACE, Primary School, Elementary School, Middle School and High School Special Education Paraprofessional accounts to cover overages in those areas",
    "text": "sources/meetings/text/school-committee/2026-07-29-minutes-7930.txt",
    "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_07292026-7930"
   },
   {
    "board": "School Committee",
    "categories": [
     "teachers"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2026-07-29-minutes-7930.txt",
    "date": "2026-07-29",
    "doc": "minutes",
    "key": "meetings/school-committee/2026-07-29-minutes-7930.pdf",
    "kind": "documented",
    "note": "",
    "page": 3,
    "quote": "the funds were associated with a leave of absence",
    "text": "sources/meetings/text/school-committee/2026-07-29-minutes-7930.txt",
    "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_07292026-7930"
   },
   {
    "board": "School Committee",
    "categories": [
     "transport"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2026-07-29-minutes-7930.txt",
    "date": "2026-07-29",
    "doc": "minutes",
    "key": "meetings/school-committee/2026-07-29-minutes-7930.pdf",
    "kind": "documented",
    "note": "It is about the regular-route line, which closed exactly on its budget after the transfer; the overrun in this category is all on the special-education line, which no transfer covered.",
    "page": 3,
    "quote": "regular transportation had been budgeted too low for FY26",
    "text": "sources/meetings/text/school-committee/2026-07-29-minutes-7930.txt",
    "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_07292026-7930"
   },
   {
    "board": "School Committee",
    "categories": [
     "utilities",
     "transport"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2026-07-29-minutes-7930.txt",
    "date": "2026-07-29",
    "doc": "minutes",
    "key": "meetings/school-committee/2026-07-29-minutes-7930.pdf",
    "kind": "documented",
    "note": "",
    "page": 3,
    "quote": "$11,000 from Heating Charges, where funds remained available, to Regular Transportation to cover an overage",
    "text": "sources/meetings/text/school-committee/2026-07-29-minutes-7930.txt",
    "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_07292026-7930"
   },
   {
    "board": "School Committee",
    "categories": [
     "tuition"
    ],
    "cite": "https://lunenburgbudgetproject.org/docs/minutes/text/school-committee/2026-02-04-minutes-7634.txt",
    "date": "2026-02-04",
    "doc": "minutes",
    "key": "meetings/school-committee/2026-02-04-minutes-7634.pdf",
    "kind": "documented",
    "note": "It does not say which tuition line those placements were charged to.",
    "page": 2,
    "quote": "we have also had students move into the district that require out of district placements",
    "text": "sources/meetings/text/school-committee/2026-02-04-minutes-7634.txt",
    "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02042026-7634"
   },
   {
    "at": "0:13:45",
    "board": "School Committee",
    "categories": [],
    "cite": "https://www.youtube.com/watch?v=6PZ-J-oIAkQ&t=825s",
    "date": "2025-11-19",
    "doc": "recording",
    "kind": "caption",
    "note": "A speaker answering, in November, whether FY26 spending was on track.",
    "quote": "last year there was a freeze, so we haven't had that yet",
    "seconds": 825,
    "text": "sources/data/youtube-transcripts/school-committee/2025-11-19-6PZ-J-oIAkQ.json",
    "video": "https://www.youtube.com/watch?v=6PZ-J-oIAkQ"
   },
   {
    "at": "1:44:03",
    "board": "School Committee",
    "categories": [],
    "cite": "https://www.youtube.com/watch?v=kPZcnFd5COw&t=6243s",
    "date": "2026-10-07",
    "doc": "recording",
    "kind": "caption",
    "note": "A speaker discussing what to do with the money left over.",
    "quote": "We were thrifty and we didn't spend every dime",
    "seconds": 6243,
    "text": "sources/data/youtube-transcripts/school-committee/2026-10-07-kPZcnFd5COw.json",
    "video": "https://www.youtube.com/watch?v=kPZcnFd5COw"
   }
  ],
  "salary_net": 192211.38,
  "special_funds": [
   {
    "category": "tuition",
    "expended": 333494.89,
    "fund": "2640",
    "name": "SPECIAL ED CIRCUIT BREAK"
   },
   {
    "category": "benefits",
    "expended": 124297.68,
    "fund": "2200",
    "name": "SCHOOL LUNCH REVOLVING"
   },
   {
    "category": "supplies",
    "expended": 116397.6,
    "fund": "1301",
    "name": "CHAPTER 658 REVOLVING FU"
   },
   {
    "category": "benefits",
    "expended": 55689.29,
    "fund": "1312",
    "name": "EXTENDED DAY REVOLVING F"
   },
   {
    "category": "other_staff",
    "expended": 30513.84,
    "fund": "1301",
    "name": "CHAPTER 658 REVOLVING FU"
   },
   {
    "category": "other_staff",
    "expended": 8330.6,
    "fund": "2681",
    "name": "COMP SCHOOL HEALTH SERV"
   },
   {
    "category": "supplies",
    "expended": 4004.52,
    "fund": "2640",
    "name": "SPECIAL ED CIRCUIT BREAK"
   },
   {
    "category": "supplies",
    "expended": 3584.54,
    "fund": "2681",
    "name": "COMP SCHOOL HEALTH SERV"
   },
   {
    "category": "supplies",
    "expended": 2655.0,
    "fund": "1308",
    "name": "SCHOOL CHOICE REVOLVING"
   },
   {
    "category": "benefits",
    "expended": 2477.0,
    "fund": "2622",
    "name": "FY25 FAMILY & COMMUNITY"
   }
  ],
  "special_funds_unmatched": 1114569.33,
  "top_over": [
   {
    "account": "0100-3-300-9400-51-1-06-2-535023",
    "available": -434107.56,
    "category": "tuition",
    "encumbered": 58708.07,
    "expended": 678062.05,
    "name": "Collaborative Tuitions (out-of-district tuition)",
    "obj": "535023",
    "org": "S5511062",
    "revised": 302662.56
   },
   {
    "account": "0100-3-300-4130-99-1-74-2-521011",
    "available": -110338.43,
    "category": "utilities",
    "encumbered": 62362.13,
    "expended": 319108.72,
    "name": "Electricity Charges (heat, electricity & utilities)",
    "obj": "521011",
    "org": "S3991742",
    "revised": 271132.42
   },
   {
    "account": "0100-3-300-2310-51-1-06-2-535012",
    "available": -100520.05,
    "category": "sped_services",
    "encumbered": 1262.4,
    "expended": 204757.65,
    "name": "Contract Related Services (special-ed contracted services)",
    "obj": "535012",
    "org": "S1511062",
    "revised": 105500.0
   },
   {
    "account": "0100-3-300-2330-03-2-12-1-511103",
    "available": -93691.03,
    "category": "paras",
    "encumbered": 0.0,
    "expended": 93691.03,
    "name": "Kindergarten Aides/Regular (paraprofessionals)",
    "obj": "511103",
    "org": "S2032121",
    "revised": 0.0
   },
   {
    "account": "0100-3-300-2305-06-6-10-1-511001",
    "available": -72353.42,
    "category": "teachers",
    "encumbered": 0.0,
    "expended": 2791452.42,
    "name": "H.S. Teachers/Regular (teachers & substitutes)",
    "obj": "511001",
    "org": "S2066101",
    "revised": 2719099.0
   }
  ],
  "top_unspent": [
   {
    "account": "0100-3-300-9300-51-1-06-2-535019",
    "available": 522629.18,
    "category": "tuition",
    "encumbered": 0.0,
    "expended": 466000.82,
    "name": "Sped Tuitions-Private (out-of-district tuition)",
    "obj": "535019",
    "org": "S0511062",
    "revised": 988630.0
   },
   {
    "account": "0100-3-300-2800-07-2-06-1-511023",
    "available": 98784.0,
    "category": "counselors",
    "encumbered": 0.0,
    "expended": 0.0,
    "name": "Psychologists Salaries (counselors & psychologists)",
    "obj": "511023",
    "org": "S2072061",
    "revised": 98784.0
   },
   {
    "account": "0100-3-300-5200-99-1-99-2-570001",
    "available": 78313.35,
    "category": "benefits",
    "encumbered": 0.0,
    "expended": 3622881.65,
    "name": "Health Insurance (health insurance & benefits)",
    "obj": "570001",
    "org": "S5991992",
    "revised": 3701195.0
   },
   {
    "account": "0100-3-300-2305-07-2-10-1-511001",
    "available": 77436.07,
    "category": "teachers",
    "encumbered": 0.0,
    "expended": 1095292.39,
    "name": "P.S. Teachers/Regular (teachers & substitutes)",
    "obj": "511001",
    "org": "S2072101",
    "revised": 1172728.46
   },
   {
    "account": "0100-3-300-4220-01-1-74-2-535006",
    "available": 75660.2,
    "category": "buildings",
    "encumbered": 8848.0,
    "expended": 203782.93,
    "name": "Contracted Services (building & grounds upkeep)",
    "obj": "535006",
    "org": "S0011742",
    "revised": 288291.13
   },
   {
    "account": "0100-3-300-2710-06-6-65-1-511024",
    "available": 69335.26,
    "category": "counselors",
    "encumbered": 0.0,
    "expended": 20876.74,
    "name": "Social Workers Salaries (counselors & psychologists)",
    "obj": "511024",
    "org": "S2066651",
    "revised": 90212.0
   },
   {
    "account": "0100-3-300-2310-51-2-06-1-511001",
    "available": 60583.45,
    "category": "teachers",
    "encumbered": 0.0,
    "expended": 574904.55,
    "name": "P.S. Special Ed Teachers (teachers & substitutes)",
    "obj": "511001",
    "org": "S2512061",
    "revised": 635488.0
   },
   {
    "account": "0100-3-300-4120-99-1-74-2-521025",
    "available": 45560.42,
    "category": "utilities",
    "encumbered": 17968.44,
    "expended": 92495.36,
    "name": "Heating Charges/Natural Gas (heat, electricity & utilities)",
    "obj": "521025",
    "org": "S1991742",
    "revised": 156024.22
   }
  ],
  "under_total": 1683551.88
 },
 "conclusions": [
  {
   "basis": "`munis-school-ytd.csv`, FY2026 period 13, accounts 535019 and 535023 (spent and committed), and fund 2640 tuition; the district's FY2027 workbook (`lps-budget-lines.csv`), Balanced column, tied to the MUNIS FY2026 original appropriation.",
   "bearing": "lever",
   "claim": "FY27 budgets $700,142 for out-of-district tuition; FY26 spent $1,202,771 on the same lines.",
   "detail": "FY27 sits $502,629 below FY26 on these two lines. Collaborative tuition alone was voted $302,663 for FY26, spent $736,770, and is budgeted $163,742 for FY27; private tuition is budgeted $536,400. Every FY27 scenario carries the same tuition figure, so it is the district's estimate, not one of the cuts. Readings that fit, none tested here: placements that end, more expected from the circuit breaker, or FY27 tuition paid in advance out of FY26.",
   "figure": "t27",
   "figures": {
    "t26": {
     "text": "$1,202,771",
     "unit": "",
     "value": 1202770.94
    },
    "t27": {
     "text": "$700,142",
     "unit": "budgeted for FY2027 out-of-district tuition",
     "value": 700142.0
    },
    "tcb": {
     "text": "$333,495",
     "unit": "",
     "value": 333494.89
    },
    "tcol26": {
     "text": "$736,770",
     "unit": "",
     "value": 736770.12
    },
    "tcol27": {
     "text": "$163,742",
     "unit": "",
     "value": 163742.0
    },
    "tcolv": {
     "text": "$302,663",
     "unit": "",
     "value": 302662.56
    },
    "tgap": {
     "text": "$502,629",
     "unit": "",
     "value": 502628.94
    },
    "tpriv27": {
     "text": "$536,400",
     "unit": "",
     "value": 536400.0
    }
   },
   "id": "tuition-budgeted-below-last-years-bill",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026"
   ],
   "not_shown": "How many children each figure pays for, or for which months. A dollar is not a placement (rule 7).",
   "see": [],
   "so_what": "The circuit breaker paid $333,495 on top. The FY28 line has to say which figure it plans from."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2023 to FY2026 period 13, gf-school, available_budget below zero; School Committee minutes, 29 July 2026, the ten transfers listed.",
   "bearing": "lever",
   "claim": "57 school accounts closed FY26 $1,201,434 past their revised budgets; FY25 closed with 4.",
   "detail": "FY25 closed $22,275 over, with 91 accounts spent to exactly their budget against 29 in FY26. Five accounts carry $811,010 of the FY26 overruns. The school appropriation is one bottom-line total, so a line past its budget is not past the appropriation; but the line budgets are what the next budget is built from. Whether more transfers will post is not shown.",
   "figure": "o26",
   "figures": {
    "jul": {
     "text": "$148,364",
     "unit": "",
     "value": 148364.31
    },
    "n23": {
     "text": "70",
     "unit": "accounts",
     "value": 70
    },
    "n24": {
     "text": "52",
     "unit": "accounts",
     "value": 52
    },
    "n25": {
     "text": "4",
     "unit": "accounts",
     "value": 4
    },
    "n26": {
     "text": "57",
     "unit": "accounts",
     "value": 57
    },
    "o25": {
     "text": "$22,275",
     "unit": "",
     "value": 22274.79
    },
    "o26": {
     "text": "$1,201,434",
     "unit": "past revised budgets at the FY2026 close",
     "value": 1201433.81
    },
    "top5": {
     "text": "$811,010",
     "unit": "",
     "value": 811010.49
    },
    "z25": {
     "text": "91",
     "unit": "accounts",
     "value": 91
    },
    "z26": {
     "text": "29",
     "unit": "accounts",
     "value": 29
    }
   },
   "id": "lines-closed-past-their-budgets",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026"
   ],
   "not_shown": "Whether any line overran by decision or by surprise, and whether the year-end transfer schedule is complete.",
   "see": [],
   "so_what": "The 29 July transfers moved $148,364. FY23 and FY24 closed like FY26, with 70 and 52 over."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2026 period 13; the district's FY2027 workbook, TOTAL ACTUALS & BUDGET row, Level Service and Balanced columns.",
   "bearing": "lever",
   "claim": "FY26 left $482,118 unspent; the FY27 school budget was set $761,000 below level service.",
   "detail": "The floor is 63.4% of the gap between the FY27 balanced and level-service budgets; with every open order released, $718,885 would be 94.5%. The two were not known together: the FY27 budget was set in March 2026, and this surplus was measured in October.",
   "figure": "p13",
   "figures": {
    "ceil": {
     "text": "$718,885",
     "unit": "",
     "value": 718885.01
    },
    "cshare": {
     "text": "94.5%",
     "unit": "",
     "value": 94.46577367557578
    },
    "cut": {
     "text": "$761,000",
     "unit": "",
     "value": 761000.5
    },
    "fshare": {
     "text": "63.4%",
     "unit": "",
     "value": 63.353187021559116
    },
    "p13": {
     "text": "$482,118",
     "unit": "unspent and uncommitted at period 13",
     "value": 482118.07
    }
   },
   "id": "surplus-beside-the-fy27-cuts",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026"
   ],
   "not_shown": "What free cash the Town will certify, and whether any of it will be appropriated to the schools.",
   "see": [],
   "so_what": "The surplus goes to the town as free cash, and Town Meeting decides where certified free cash is spent."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2023 to FY2026 period 13, accounts 521011 and 535012, original appropriation against spent and committed; the FY2027 workbook, Balanced column.",
   "bearing": "lever",
   "claim": "Electricity and contracted therapy ran past their voted budgets all 4 years, by $489,283.",
   "detail": "Electricity: $303,102 past its voted budgets over the 4 years. Contracted related services (special-education therapy) was voted $103,000 in every one of them and ran $186,181 past. At the Finance Committee in February a member raised the solar panels; nothing here says what they save.",
   "figure": "ctot",
   "figures": {
    "cn": {
     "text": "4",
     "unit": "years",
     "value": 4
    },
    "ctot": {
     "text": "$489,283",
     "unit": "spent past the voted budget, FY2023 to FY2026",
     "value": 489282.94
    },
    "e26": {
     "text": "$319,109",
     "unit": "",
     "value": 319108.72
    },
    "e27": {
     "text": "$316,250",
     "unit": "",
     "value": 316250.0
    },
    "etot": {
     "text": "$303,102",
     "unit": "",
     "value": 303101.82
    },
    "r26": {
     "text": "$204,758",
     "unit": "",
     "value": 204757.65
    },
    "r27": {
     "text": "$130,000",
     "unit": "",
     "value": 130000.0
    },
    "rtot": {
     "text": "$186,181",
     "unit": "",
     "value": 186181.12
    },
    "rv": {
     "text": "$103,000",
     "unit": "",
     "value": 103000.0
    }
   },
   "id": "lines-voted-below-spending-every-year",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026"
   ],
   "not_shown": "Why: usage, rates, or more children needing therapy all fit. A dollar is not a kilowatt-hour or a child.",
   "see": [],
   "so_what": "FY27 budgets them at $316,250 and $130,000; FY26 already paid $319,109 and $204,758."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2026 period 13: accounts with transfers_adjustments above zero and available_budget above zero; School Committee minutes, 5 November 2025 and 29 July 2026.",
   "bearing": "sizes",
   "claim": "20 accounts were given $117,626 by transfer in FY26 and still ended $223,361 under.",
   "detail": "Building contracted services received $31,291 and ended $75,660 under. The July minutes record $11,000 moved out of heating; the ledger shows $11,024 moved into heating, net, and it ended $45,560 under. The ledger is net per account and cannot say where any transfer came from.",
   "figure": "gleft",
   "figures": {
    "bl": {
     "text": "$75,660",
     "unit": "",
     "value": 75660.2
    },
    "bt": {
     "text": "$31,291",
     "unit": "",
     "value": 31291.13
    },
    "gin": {
     "text": "$117,626",
     "unit": "",
     "value": 117626.28
    },
    "gleft": {
     "text": "$223,361",
     "unit": "left unspent in accounts that received transfers",
     "value": 223360.98
    },
    "gn": {
     "text": "20",
     "unit": "accounts",
     "value": 20
    },
    "hl": {
     "text": "$45,560",
     "unit": "",
     "value": 45560.42
    },
    "hn": {
     "text": "$11,024",
     "unit": "",
     "value": 11024.22
    },
    "ho": {
     "text": "$11,000",
     "unit": "",
     "value": 11000.0
    },
    "sl": {
     "text": "$13,689",
     "unit": "",
     "value": 13689.0
    },
    "st": {
     "text": "$13,500",
     "unit": "",
     "value": 13500.0
    }
   },
   "id": "transfers-in-that-ended-unspent",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026",
    "5 November 2025"
   ],
   "not_shown": "When in the year each transfer was made, or whether the invoice was paid from another line.",
   "see": [],
   "so_what": "School Committee dues got $13,500 for a search invoice and ended with $13,689 unspent."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2023 to FY2026 period 13: gf-school functions 9000 and up, and fund 2640 (special-school) functions 9000 and up, spent and committed.",
   "bearing": "sizes",
   "claim": "The circuit breaker paid 21.7% of FY26 out-of-district tuition; in FY23 it paid 61.9%.",
   "detail": "Tuition from both funds was $799,715 in FY23 and $1,536,266 in FY26. A general-fund line can rise because the cost rose or because another fund paid less, and the two look identical (rule 11).",
   "figure": "cb26",
   "figures": {
    "a23": {
     "text": "$799,715",
     "unit": "",
     "value": 799715.22
    },
    "a26": {
     "text": "$1,536,266",
     "unit": "",
     "value": 1536265.83
    },
    "cb23": {
     "text": "61.9%",
     "unit": "",
     "value": 61.89
    },
    "cb26": {
     "text": "21.7%",
     "unit": "of out-of-district tuition paid by the circuit breaker",
     "value": 21.71
    },
    "g23": {
     "text": "$304,748",
     "unit": "",
     "value": 304747.5
    },
    "g26": {
     "text": "$1,202,771",
     "unit": "",
     "value": 1202770.94
    }
   },
   "id": "circuit-breaker-share-of-tuition-fell",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026",
    "rule 11"
   ],
   "not_shown": "The circuit breaker's balance, and how much of each year's reimbursement was already committed when it arrived.",
   "see": [],
   "so_what": "Over the same years the general fund's tuition bill went from $304,748 to $1,202,771."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2023 to FY2026 period 13, the supplies and building-upkeep categories of `CATEGORIES`, original appropriation against spent and committed.",
   "bearing": "sizes",
   "claim": "Supplies and services were voted above what they spent in all 4 years, $375,175 in all.",
   "detail": "Upkeep was voted $332,016 in FY23 and $652,033 in FY26. A line left under its vote every year reads as budgeted high as much as run lean; this is the most thrift could explain, not a finding that it did.",
   "figure": "sup",
   "figures": {
    "bl26": {
     "text": "$156,984",
     "unit": "",
     "value": 156983.83
    },
    "br": {
     "text": "96.4%",
     "unit": "",
     "value": 96.3860175413233
    },
    "bv23": {
     "text": "$332,016",
     "unit": "",
     "value": 332016.0
    },
    "bv26": {
     "text": "$652,033",
     "unit": "",
     "value": 652033.0
    },
    "sn": {
     "text": "4",
     "unit": "years",
     "value": 4
    },
    "sup": {
     "text": "$375,175",
     "unit": "voted above spending, FY2023 to FY2026",
     "value": 375174.98
    }
   },
   "id": "supplies-voted-above-spending-every-year",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026"
   ],
   "not_shown": "Whether anyone chose to spend less; the monthly journal would show it and is not published.",
   "see": [],
   "so_what": "Building upkeep's vote rose 96.4% from FY23 to FY26; FY26 spent $156,984 less than voted."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2026 period 13, account 0100-3-300-2800-07-2-06-1-511023 and the two kindergarten accounts; the FY2027 workbook rows 359 and 332, 333.",
   "bearing": "lever",
   "claim": "A $98,784 psychologist line paid nobody in FY26; FY27 budgets the line at $102,227.",
   "detail": "Both are measured in the same two documents: the period-13 ledger for FY26 and the district's FY27 workbook, Balanced column. A budget line is not a post: neither shows who was employed, or whether the work was paid from another line or fund.",
   "figure": "pv",
   "figures": {
    "ks": {
     "text": "$99,064",
     "unit": "",
     "value": 99064.15
    },
    "p27": {
     "text": "$102,227",
     "unit": "",
     "value": 102227.0
    },
    "pv": {
     "text": "$98,784",
     "unit": "voted for the primary school psychologist line, FY2026",
     "value": 98784.0
    }
   },
   "id": "lines-budgeted-again",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026",
    "period-13",
    "359",
    "332",
    "333",
    "0100-3-300-2800-07-2-06-1-511023"
   ],
   "not_shown": "Whether the psychologist post was vacant, on leave, or paid elsewhere; what the kindergarten aides were hired to do.",
   "see": [],
   "so_what": "Kindergarten aides went the other way: $99,064 paid against no budget, and FY27 budgets none."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2023 to FY2026 period 13, the five 2330 special-education aide accounts and health insurance (570001); the FY2027 workbook, Balanced column.",
   "bearing": "sizes",
   "claim": "Credit: FY27 budgets special-ed aides $297,321 above what FY26 paid them, after an overrun.",
   "detail": "The five special-education aide lines ran $111,018 past their revised budgets in FY26 and spent $1,526,467; FY27 budgets $1,823,788. Health insurance closed FY26 2.1% under its budget, close to the line after two years short.",
   "figure": "pa",
   "figures": {
    "hl": {
     "text": "$78,313",
     "unit": "",
     "value": 78313.35
    },
    "hp": {
     "text": "2.1%",
     "unit": "",
     "value": 2.11589365056421
    },
    "hs": {
     "text": "$328,771",
     "unit": "",
     "value": 328770.72
    },
    "p26": {
     "text": "$1,526,467",
     "unit": "",
     "value": 1526466.69
    },
    "p27": {
     "text": "$1,823,788",
     "unit": "",
     "value": 1823788.0
    },
    "pa": {
     "text": "$297,321",
     "unit": "FY2027 special-education aide budget above FY2026 spending",
     "value": 297321.31
    },
    "po": {
     "text": "$111,018",
     "unit": "",
     "value": 111017.58
    }
   },
   "id": "credit-budgets-that-caught-up",
   "kind": "measured",
   "literals": [
    "FY23",
    "FY24",
    "FY25",
    "FY26",
    "FY27",
    "FY28",
    "29 July",
    "March 2026"
   ],
   "not_shown": "Whether FY27's aide budget matches the posts the district will fill.",
   "see": [],
   "so_what": "Health insurance, $328,771 short over FY23 and FY24, closed FY26 $78,313 under its budget."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2026 period 13, salary lines (object 51xxxx) by category; School Committee minutes, 29 July 2026.",
   "bearing": "sizes",
   "claim": "Salary lines left $192,211 net, though paraprofessionals ran $208,082 over.",
   "detail": "Counselors & psychologists left $191,162 and teachers & substitutes $167,992. The 29 July 2026 minutes say money in a special-education teacher account \"was associated with a leave of absence\", and was moved to cover paraprofessional overages. Vacancies, leaves and hiring steps all fit the rest; the position-control roster would settle it.",
   "figure": "s_net",
   "figures": {
    "s_couns": {
     "text": "$191,162",
     "unit": "",
     "value": 191162.4
    },
    "s_net": {
     "text": "$192,211",
     "unit": "left over in salary lines, net",
     "value": 192211.38
    },
    "s_paras": {
     "text": "$208,082",
     "unit": "",
     "value": 208081.73
    },
    "s_teach": {
     "text": "$167,992",
     "unit": "",
     "value": 167992.45
    }
   },
   "id": "salary-lines-left-money-though-aides-ran-over",
   "kind": "measured",
   "literals": [
    "29 July 2026"
   ],
   "not_shown": "Which posts were vacant or on leave, and for how long. A dollar is not a post (rule 7, rule 11).",
   "see": [],
   "so_what": "The record names one leave of absence; no document here says why counselor money was left."
  },
  {
   "basis": "`sources/data/munis-school-ytd.csv`, FY2026 period 13, report gf-school, type E; `sources/data/munis-ledger.csv`, FY2026 period 12, department 300; joined account by account on org and object.",
   "bearing": "sizes",
   "claim": "The FY26 school surplus stands at $482,118, $16.95 more than the June ledger showed.",
   "detail": "The period-12 report run on 1 September 2026 allowed the year to close anywhere between $482,101 and $718,885. The period-13 report run on 6 October 2026 lands at the bottom of that range: the only change between them is $16.95 of a purchase order released in one supplies account.",
   "figure": "p13",
   "figures": {
    "accounts": {
     "text": "258",
     "unit": "accounts",
     "value": 258
    },
    "ceiling": {
     "text": "$718,885",
     "unit": "",
     "value": 718885.01
    },
    "floor": {
     "text": "$482,101",
     "unit": "",
     "value": 482101.12
    },
    "moved": {
     "text": "$16.95",
     "unit": "",
     "value": 16.95
    },
    "p13": {
     "text": "$482,118",
     "unit": "unspent and uncommitted at period 13",
     "value": 482118.07
    }
   },
   "id": "period-13-landed-at-the-bottom-of-the-june-range",
   "kind": "measured",
   "literals": [
    "1 September 2026",
    "6 October 2026",
    "FY26",
    "period-12",
    "period-13"
   ],
   "not_shown": "Whether period 13 is complete: the report was run while purchase orders were still open.",
   "see": [],
   "so_what": "Not one of the 258 accounts in both runs changed its spending between them."
  },
  {
   "basis": "`munis-school-ytd.csv`, FY2026 and FY2025 period 13, the encumbrances column, department 300.",
   "bearing": "sizes",
   "claim": "$236,767 is still committed to open purchase orders, across 27 accounts.",
   "detail": "The two largest are electricity charges ($62,362) and collaborative tuitions ($58,708). The FY2025 report of the same department, run the same day, shows $0 encumbered: that year is fully closed and this one is not.",
   "figure": "enc",
   "figures": {
    "ceiling": {
     "text": "$718,885",
     "unit": "",
     "value": 718885.01
    },
    "enc": {
     "text": "$236,767",
     "unit": "still encumbered at period 13",
     "value": 236766.94
    },
    "fy25": {
     "text": "$0",
     "unit": "",
     "value": 0.0
    },
    "n": {
     "text": "27",
     "unit": "accounts",
     "value": 27
    },
    "p13": {
     "text": "$482,118",
     "unit": "",
     "value": 482118.07
    },
    "top1": {
     "text": "$62,362",
     "unit": "",
     "value": 62362.13
    },
    "top2": {
     "text": "$58,708",
     "unit": "",
     "value": 58708.07
    }
   },
   "id": "still-committed-to-open-purchase-orders",
   "kind": "measured",
   "literals": [
    "FY2025"
   ],
   "not_shown": "Which orders will be paid, released, or carried into the next year.",
   "see": [],
   "so_what": "Paid, the surplus stays at $482,118; released, it can rise to at most $718,885."
  },
  {
   "basis": "School Committee minutes, 29 July 2026, pages 3 to 4; `munis-school-ytd.csv`, FY2026 period 13.",
   "bearing": "sizes",
   "claim": "In July the Committee heard FY26 would return well below FY25’s $600,000.",
   "detail": "The minutes of 29 July 2026 record the business manager as \"confident the remaining amount would be well below that figure\" — the FY25 return, put at about 2.5% of the budget. As a share of FY26’s revised budget the floor is 1.8% and the ceiling 2.7%. Whether the statement holds depends on the open purchase orders.",
   "figure": "stated",
   "figures": {
    "ceiling": {
     "text": "$718,885",
     "unit": "",
     "value": 718885.01
    },
    "ceiling_share": {
     "text": "2.7%",
     "unit": "",
     "value": 2.730022809202876
    },
    "floor_share": {
     "text": "1.8%",
     "unit": "",
     "value": 1.8308815867907289
    },
    "p13": {
     "text": "$482,118",
     "unit": "",
     "value": 482118.07
    },
    "share_stated": {
     "text": "2.5%",
     "unit": "",
     "value": 2.5
    },
    "stated": {
     "text": "$600,000",
     "unit": "returned in FY25, as stated in the minutes",
     "value": 600000.0
    }
   },
   "id": "what-the-school-committee-was-told-in-july",
   "kind": "measured",
   "literals": [
    "FY26",
    "FY25",
    "29 July 2026"
   ],
   "not_shown": "What the business manager meant by \"that figure\", the dollars or the share; and a minute is a summary, not a transcript.",
   "see": [],
   "so_what": "The floor, $482,118, is below it; the ceiling, $718,885, is above it."
  }
 ],
 "fy": 2026,
 "fy25_encumbered": 0.0,
 "generated_by": "scripts/build_school_surplus.py --fy 2026",
 "grain": "DOLLARS, department 300 (school general fund) only, FY2026 period 13 as run on 6 October 2026, 415 accounts — compared account by account with the period-12 run of 1 September 2026. Not a comparison of budget to actual: one ledger at two periods.",
 "moved_since_p12": 16.95,
 "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.",
  "Whether the $236,767 still encumbered will be paid, released, or carried into FY2027.",
  "Where the $85,090 moved into the department during the year came from — net per account, no counterparty.",
  "What \"expense accounts\" meant in the 29 July 2026 minutes, and so whether the ledger agrees with \"approximately 100.2% expended\".",
  "Why operations & maintenance was left unspent — dollars are not posts.",
  "What the FY2027 out-of-district tuition budget assumes: which placements, for which months, and how much the circuit breaker is expected to pay.",
  "Whether further FY2026 year-end transfers will post against the accounts still past their revised budgets, and from which lines.",
  "Where any FY2026 transfer came from or went to: the ledger is net per account.",
  "Why electricity has run past its voted budget in every year held.",
  "What was said under \"FY26 Year End Budget review\" on 2 September 2026 and 9 September 2026: no minutes for either meeting are held."
 ],
 "open_encumbrances": [
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   "available": -110338.43,
   "description": "ELECTRICITY CHARGES",
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   "family": 4000,
   "obj": "521011",
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  {
   "account": "0100-3-300-9400-51-1-06-2-535023",
   "available": -434107.56,
   "description": "COLLABORATIVE TUITIONS",
   "encumbered": 58708.07,
   "family": 9000,
   "obj": "535023",
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  {
   "account": "0100-3-300-3510-06-6-67-2-535016",
   "available": 4421.01,
   "description": "TRANSPORTATION",
   "encumbered": 23523.5,
   "family": 3000,
   "obj": "535016",
   "org": "S3066672"
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  {
   "account": "0100-3-300-4120-99-1-74-2-521025",
   "available": 45560.42,
   "description": "HEATING CHARGES/NATURAL GAS",
   "encumbered": 17968.44,
   "family": 4000,
   "obj": "521025",
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  {
   "account": "0100-3-300-3300-99-1-69-2-535026",
   "available": -67555.39,
   "description": "SPECIAL ED TRANSPORTATION",
   "encumbered": 13265.28,
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  {
   "account": "0100-3-300-4220-99-1-74-2-541002",
   "available": 19548.87,
   "description": "BUILDING MTC SUPPLIES",
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  {
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   "description": "CONTRACTED SERVICES",
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   "account": "0100-3-300-1430-01-1-01-2-535004",
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   "description": "COUNSEL/LEGAL EXPENSES",
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   "family": 1000,
   "obj": "535004",
   "org": "S4011012"
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  {
   "account": "0100-3-300-2310-51-1-06-2-535011",
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   "description": "HOSPITAL TUTORING",
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   "obj": "535011",
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  {
   "account": "0100-3-300-4130-99-1-74-2-523001",
   "available": 1939.85,
   "description": "WATER CHARGES",
   "encumbered": 5770.0,
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   "obj": "523001",
   "org": "S3991742"
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  {
   "account": "0100-3-300-1410-01-1-03-2-545001",
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   "description": "GENERAL SUPPLIES",
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   "description": "POSTAGE",
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   "encumbered": 1928.0,
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   "account": "0100-3-300-7400-99-1-52-2-525013",
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   "account": "0100-3-300-2357-99-1-50-2-535015",
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   "encumbered": 475.0,
   "family": 2000,
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   "account": "0100-3-300-2110-51-1-06-2-545001",
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   "expended": 394175.83,
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 "period12": {
  "accounts": 258,
  "doc": "sources/town-ledgers/expenses/glytdbud-expense-fy2026-p12-gf-all.xlsx",
  "run": "1 September 2026",
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 "range": {
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   "filename": "glytdbud-expense-fy2026-p13-gf-school.xlsx",
   "note": "MUNIS year-to-date budget report, department 300 (school general fund), FY2026 period 13, run 6 October 2026. Obtained by the records request of 4 September 2026; see PROVENANCE-fy2023-fy2026-p13-school.md.",
   "path": "sources/town-ledgers/expenses/glytdbud-expense-fy2026-p13-gf-school.xlsx",
   "publisher": "Town of Lunenburg — Town Accountant",
   "sha256": "ec2f620cb36d0dfd0f129293740931067f736872c44bd20b2234993a48c644fb",
   "table": "munis-school-ytd",
   "url": ""
  },
  {
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   "docs_url": "/docs/town-ledgers/expenses/glytdbud-expense-fy2026-p12-gf-all.xlsx",
   "filename": "glytdbud-expense-fy2026-p12-gf-all.xlsx",
   "note": "MUNIS year-to-date budget report, every general fund department, FY2026 period 12, run 1 September 2026; sent by the Town Manager. The report fy26-closeout.md was written from. See PROVENANCE-fy2026-p12.md.",
   "path": "sources/town-ledgers/expenses/glytdbud-expense-fy2026-p12-gf-all.xlsx",
   "publisher": "Town of Lunenburg — Town Accountant",
   "sha256": "215dd64f597f1f2d8a373080756a188c0fecfd7caff9158824ec7d293e287cd1",
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   "docs_url": "/docs/town-ledgers/expenses/glytdbud-expense-fy2025-p13-gf-school.xlsx",
   "filename": "glytdbud-expense-fy2025-p13-gf-school.xlsx",
   "note": "The FY2025 period-13 report of the same department, run the same day; used only to compare what is still encumbered.",
   "path": "sources/town-ledgers/expenses/glytdbud-expense-fy2025-p13-gf-school.xlsx",
   "publisher": "Town of Lunenburg — Town Accountant",
   "sha256": "0df2dc74da99ddc8ea0514b1716112753322d11a140e270ce52a91d772e7b019",
   "table": "munis-school-ytd",
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  },
  {
   "bytes": 307013,
   "docs_url": "/docs/meetings/school-committee/2026-07-29-minutes-7930.pdf",
   "filename": "2026-07-29-minutes-7930.pdf",
   "note": "Minutes of 29 July 2026, pages 3 to 4: \"expense accounts were approximately 100.2% expended\"; \"expected final salary expenditures to be close to, but below, 100% of the budget\"; \"the approximately $600,000 that had been returned, which was estimated during the discussion to represent approximately 2.5% of the budget\"; \"he was confident the remaining amount would be well below that figure\".",
   "path": "sources/meetings/school-committee/2026-07-29-minutes-7930.pdf",
   "publisher": "Lunenburg School Committee",
   "sha256": "72f9193886547f29cd2dbf2e09d555720bec507537486cf9dc7e82189ea4dc32",
   "table": "school_committee_minutes",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_07292026-7930"
  },
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   "docs_url": "/docs/meetings/school-committee/2026-09-02-agenda-7990.pdf",
   "filename": "2026-09-02-agenda-7990.pdf",
   "note": "Agenda of 2 September 2026, item \"FY26 Year End Budget review (5 min)\".",
   "path": "sources/meetings/school-committee/2026-09-02-agenda-7990.pdf",
   "publisher": "Lunenburg School Committee",
   "sha256": "4af18b992c8e4edb81b31a2a6790e87eb08477fae0862ea2c96c099f8fb21e55",
   "table": "school_committee_agendas",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_09022026-7990"
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   "docs_url": "/docs/meetings/school-committee/2026-09-09-agenda-8002.pdf",
   "filename": "2026-09-09-agenda-8002.pdf",
   "note": "Agenda of 9 September 2026, item \"FY26 Year End Budget review (5 min)\".",
   "path": "sources/meetings/school-committee/2026-09-09-agenda-8002.pdf",
   "publisher": "Lunenburg School Committee",
   "sha256": "3806f0496615386a9f5db6e71f779ba7f135636ee0e1590f9bfedf40f8bfbb42",
   "table": "school_committee_agendas",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_09092026-8002"
  },
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   "bytes": 88024,
   "docs_url": "/docs/town-ledgers/expenses/glytdbud-expense-fy2026-p13-special-school.xlsx",
   "filename": "glytdbud-expense-fy2026-p13-special-school.xlsx",
   "note": "MUNIS year-to-date budget report, the school special funds (grants, revolving funds, the circuit breaker), FY2026 period 13. Read only to see where another fund paid for the same DESE function.",
   "path": "sources/town-ledgers/expenses/glytdbud-expense-fy2026-p13-special-school.xlsx",
   "publisher": "Town of Lunenburg — Town Accountant",
   "sha256": "8c572c5f42ef6de3df3709ddb809434eeea74fa80422496fdc0792cc7e86bdad",
   "table": "munis-school-ytd",
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   "docs_url": "/docs/meetings/school-committee/2026-07-29-minutes-7930.pdf",
   "filename": "2026-07-29-minutes-7930.pdf",
   "note": "Quoted in “Why there was money left over”: “$81,075.96 from the High School Special Education Resource Room Teacher account to Hospital Tutoring and the ACE, Primary School, Elementary School, Middle School and High School Special Education Paraprofessional accounts to cover overages in those areas”.",
   "path": "sources/meetings/school-committee/2026-07-29-minutes-7930.pdf",
   "publisher": "School Committee",
   "sha256": "72f9193886547f29cd2dbf2e09d555720bec507537486cf9dc7e82189ea4dc32",
   "table": "why_the_surplus",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_07292026-7930"
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   "docs_url": "/docs/meetings/school-committee/2026-02-04-minutes-7634.pdf",
   "filename": "2026-02-04-minutes-7634.pdf",
   "note": "Quoted in “Why there was money left over”: “we have also had students move into the district that require out of district placements”.",
   "path": "sources/meetings/school-committee/2026-02-04-minutes-7634.pdf",
   "publisher": "School Committee",
   "sha256": "07f53c675e311135867b178c41228bd583a857c47d1c6825c49eee9082d1cbcb",
   "table": "why_the_surplus",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02042026-7634"
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   "docs_url": "/docs/budget-workbooks/fy27-proposals.xlsx",
   "filename": "fy27-proposals.xlsx",
   "note": "The district's FY2027 budget workbook (`lps-budget-lines.csv`), Balanced, Level Service, Core and Restoration columns; each line used here is tied to the MUNIS FY2026 original appropriation first.",
   "path": "sources/budget-workbooks/fy27-proposals.xlsx",
   "publisher": "Lunenburg Public Schools",
   "sha256": "94184d3b167a6e803bb8e0b329dd86ee47306e358411f65424c048892fd00a92",
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   "filename": "2025-11-05-minutes-7496.docx",
   "note": "Minutes of 5 November 2025: \"transfer $13,500 from admin tech contracts to school committee dues, to cover superintendent search invoice\".",
   "path": "sources/meetings/school-committee/2025-11-05-minutes-7496.docx",
   "publisher": "Lunenburg School Committee",
   "sha256": "4063faffb7473b5cc6715cd08a324bb7488d498b30d6138285b154a4883c9030",
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   "filename": "2026-02-26-minutes-7673.pdf",
   "note": "Minutes of 26 February 2026, the school budget presentation: \"questions the impact of the solar panels\".",
   "path": "sources/meetings/finance-committee/2026-02-26-minutes-7673.pdf",
   "publisher": "Lunenburg Finance Committee",
   "sha256": "77fbd42407c2d4eedbffec53a8637d12071f7477d129b91dacec25646ce4de88",
   "table": "finance_committee_minutes",
   "url": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02262026-7673"
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 ],
 "spending_moved_since_p12": 0.0,
 "stated": {
  "ceiling_share_pct": 2.73,
  "date": "2026-07-29",
  "expense_accounts_pct": 100.2,
  "floor_share_pct": 1.83,
  "quotes": [
   "expense accounts were approximately 100.2% expended",
   "expected final salary expenditures to be close to, but below, 100% of the budget",
   "the approximately $600,000 that had been returned",
   "estimated during the discussion to represent approximately 2.5% of the budget",
   "he was confident the remaining amount would be well below that figure"
  ],
  "returned_fy25": 600000.0,
  "share_fy25_pct": 2.5
 },
 "stats": [
  {
   "label": "unspent and uncommitted at period 13, FY2026 school general fund, of $26,332,564 revised budget",
   "tone": "var(--series-cost)",
   "value": "$482,118"
  },
  {
   "label": "still encumbered in 27 accounts — the most the surplus can still rise",
   "value": "$236,767"
  },
  {
   "label": "spent past their revised budgets in 57 accounts at the close — what the surplus is net of",
   "value": "$1,201,434"
  }
 ],
 "totals": {
  "available": 482118.07,
  "encumbered": 236766.94,
  "expended": 25613679.23,
  "original": 26247474.0,
  "revised": 26332564.24,
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 },
 "waterfall": {
  "compare": [
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    "label": "June ledger, floor",
    "value": 482101.12
   },
   {
    "label": "Period 13, 6 Oct 2026",
    "value": 482118.07
   },
   {
    "label": "June ledger, ceiling",
    "value": 718885.01
   }
  ],
  "gap": 236766.94,
  "gap_label": "still encumbered",
  "moved_out": 85090.24,
  "revised": 26332564.24,
  "spent": 25613679.23,
  "unspent": 482118.07,
  "voted": 26247474.0
 },
 "year_end_agenda": {
  "dates": [
   "2026-09-02",
   "2026-09-09"
  ],
  "item": "FY26 Year End Budget review",
  "minutes_held": []
 }
}