{
 "about": "Every dollar of Lunenburg school spending, split by the fund that paid it, from DESE\u2019s End of Year Financial Report.",
 "biggest_swaps": [
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  {
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   "func_desc": "Guidance incl Adjustment Counselors",
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   "in_out": "In-District"
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  {
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  },
  {
   "d_gen_fund": 305812,
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   "func_desc": "Tuition to Non-Public Schools",
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  },
  {
   "d_gen_fund": 261627,
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  {
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  {
   "d_gen_fund": 310095,
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  {
   "d_gen_fund": 386034,
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  },
  {
   "d_gen_fund": 3871,
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  },
  {
   "d_gen_fund": 12509,
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  {
   "d_gen_fund": 5723,
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  {
   "d_gen_fund": 280504,
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  },
  {
   "d_gen_fund": 325,
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   "func_desc": "Other Student Activities",
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  },
  {
   "d_gen_fund": 49878,
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  },
  {
   "d_gen_fund": 31558,
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   "func_desc": "Maintenance of Buildings",
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  }
 ],
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   "reduction": {
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  {
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   "reduction": {
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  {
   "aggregate": {
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  },
  {
   "aggregate": {
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   },
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   "reduction": {
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  },
  {
   "aggregate": {
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   },
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  {
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  },
  {
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  },
  {
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   },
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   },
   "other": {
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   "reduction": {
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   },
   "swap": {
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  },
  {
   "aggregate": {
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   },
   "fy": 2023,
   "grant_growth": {
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   },
   "other": {
    "d_gen_fund": 45238,
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   },
   "reduction": {
    "d_gen_fund": 0,
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    "n": 0
   },
   "swap": {
    "d_gen_fund": 131522,
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   }
  },
  {
   "aggregate": {
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   },
   "fy": 2024,
   "grant_growth": {
    "d_gen_fund": 744900,
    "d_grants": 2493069,
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   },
   "other": {
    "d_gen_fund": 1368225,
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   },
   "reduction": {
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   },
   "swap": {
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   }
  },
  {
   "aggregate": {
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    "is_a_finding": false,
    "n": 43
   },
   "fy": 2025,
   "grant_growth": {
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   },
   "other": {
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   "reduction": {
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   "swap": {
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 ],
 "closes": "Nothing published maps a grant to the posts it paid for. DESE\u2019s End of Year Financial Report is the furthest the public record goes: it separates the funds and stops there. The district\u2019s own grant award letters and its end-of-grant reports would name the positions.",
 "counterfactual": {
  "difference": 2520227,
  "gen_fund_actual": 26986344,
  "gen_fund_at_first_share": 24466117,
  "is_measurement": false,
  "what": "What the general fund would have carried in 2025 if the split had stayed at its 2009 share."
 },
 "fy_first": 2009,
 "fy_last": 2025,
 "latest_detail": {
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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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  ],
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   },
   {
    "d_gen_fund": 18495,
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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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   },
   {
    "d_gen_fund": 14510,
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   },
   {
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    "func_desc": "Technology Infrastructure, Maintenance, and Support - All Other",
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   },
   {
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    "func_code": "5100",
    "func_desc": "Employer Retirement Contributions",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
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    "func_code": "5150",
    "func_desc": "Employee Separation Costs",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": -1125784,
    "d_grants": 0,
    "d_total": -1125784,
    "func_code": "5250",
    "func_desc": "Insurance for Retired School Employees",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": -2358,
    "d_grants": 0,
    "d_total": -2358,
    "func_code": "9110",
    "func_desc": "Tuition for School Choice",
    "fy": 2025,
    "in_out": "Out-of-District"
   },
   {
    "d_gen_fund": -44932,
    "d_grants": 0,
    "d_total": -44932,
    "func_code": "9120",
    "func_desc": "Tuition to Commonwealth Charter Schools",
    "fy": 2025,
    "in_out": "Out-of-District"
   }
  ],
  "reduction": [
   {
    "d_gen_fund": -247393,
    "d_grants": -808239,
    "d_total": -1055632,
    "func_code": "2305",
    "func_desc": "Teachers, Classroom",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": -828,
    "d_grants": -246164,
    "d_total": -246992,
    "func_code": "2415",
    "func_desc": "Other Instructional Matls (Libraries)",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": -69626,
    "d_grants": -192409,
    "d_total": -262035,
    "func_code": "2800",
    "func_desc": "Psychological Services",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": -162022,
    "d_grants": -86364,
    "d_total": -248386,
    "func_code": "9400",
    "func_desc": "Tuition to Collaboratives",
    "fy": 2025,
    "in_out": "Out-of-District"
   },
   {
    "d_gen_fund": -1876,
    "d_grants": -76450,
    "d_total": -78326,
    "func_code": "2420",
    "func_desc": "Instructional Equipment",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": -5016,
    "d_grants": -74476,
    "d_total": -79492,
    "func_code": "2110",
    "func_desc": "Curriculum Directors and Dept. Heads (Supervisory)",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": -110130,
    "d_grants": -41070,
    "d_total": -151200,
    "func_code": "2325",
    "func_desc": "Substitutes, Short-Term",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": -9662,
    "d_grants": -17339,
    "d_total": -27001,
    "func_code": "2440",
    "func_desc": "Other Instructional Services",
    "fy": 2025,
    "in_out": "In-District"
   }
  ],
  "swap": [
   {
    "d_gen_fund": 165029,
    "d_grants": -428805,
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    "func_code": "2710",
    "func_desc": "Guidance incl Adjustment Counselors",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": 305812,
    "d_grants": -308247,
    "d_total": -2435,
    "func_code": "9300",
    "func_desc": "Tuition to Non-Public Schools",
    "fy": 2025,
    "in_out": "Out-of-District"
   },
   {
    "d_gen_fund": 181363,
    "d_grants": -254461,
    "d_total": -73098,
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    "func_desc": "Paraprofessionals",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": 171,
    "d_grants": -50000,
    "d_total": -49829,
    "func_code": "2451",
    "func_desc": "Instructional Hardware - Student and Staff Devices (computers)",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": 122519,
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    "func_desc": "School Leadership",
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    "in_out": "In-District"
   },
   {
    "d_gen_fund": 311743,
    "d_grants": -27779,
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    "func_code": "2320",
    "func_desc": "Medical/ Therapeutic Services",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": 32842,
    "d_grants": -8463,
    "d_total": 24379,
    "func_code": "3200",
    "func_desc": "Medical/Health Services",
    "fy": 2025,
    "in_out": "In-District"
   },
   {
    "d_gen_fund": 16534,
    "d_grants": -248,
    "d_total": 16286,
    "func_code": "2410",
    "func_desc": "Textbooks",
    "fy": 2025,
    "in_out": "In-District"
   }
  ]
 },
 "latest_gen_fund_rises": [
  {
   "d_gen_fund": 3026556,
   "d_grants": 179646,
   "d_total": 3206202,
   "func_code": "5200",
   "func_desc": "Insurance for Active Employees",
   "fy": 2025,
   "in_out": "In-District"
  },
  {
   "d_gen_fund": 311743,
   "d_grants": -27779,
   "d_total": 283964,
   "func_code": "2320",
   "func_desc": "Medical/ Therapeutic Services",
   "fy": 2025,
   "in_out": "In-District"
  },
  {
   "d_gen_fund": 305812,
   "d_grants": -308247,
   "d_total": -2435,
   "func_code": "9300",
   "func_desc": "Tuition to Non-Public Schools",
   "fy": 2025,
   "in_out": "Out-of-District"
  },
  {
   "d_gen_fund": 282882,
   "d_grants": 0,
   "d_total": 282882,
   "func_code": "3300",
   "func_desc": "Transportation Services",
   "fy": 2025,
   "in_out": "In-District"
  },
  {
   "d_gen_fund": 245385,
   "d_grants": 32796,
   "d_total": 278181,
   "func_code": "3510",
   "func_desc": "Athletics",
   "fy": 2025,
   "in_out": "In-District"
  },
  {
   "d_gen_fund": 181363,
   "d_grants": -254461,
   "d_total": -73098,
   "func_code": "2330",
   "func_desc": "Paraprofessionals",
   "fy": 2025,
   "in_out": "In-District"
  }
 ],
 "latest_total_falls": [
  {
   "d_gen_fund": -1125784,
   "d_grants": 0,
   "d_total": -1125784,
   "func_code": "5250",
   "func_desc": "Insurance for Retired School Employees",
   "fy": 2025,
   "in_out": "In-District"
  },
  {
   "d_gen_fund": -247393,
   "d_grants": -808239,
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   "func_code": "2305",
   "func_desc": "Teachers, Classroom",
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   "in_out": "In-District"
  },
  {
   "d_gen_fund": -458532,
   "d_grants": 0,
   "d_total": -458532,
   "func_code": "4450",
   "func_desc": "Technology Infrastructure, Maintenance, and Support - All Other",
   "fy": 2025,
   "in_out": "In-District"
  },
  {
   "d_gen_fund": -307121,
   "d_grants": 19271,
   "d_total": -287850,
   "func_code": "1410",
   "func_desc": "Business and Finance",
   "fy": 2025,
   "in_out": "In-District"
  },
  {
   "d_gen_fund": 165029,
   "d_grants": -428805,
   "d_total": -263776,
   "func_code": "2710",
   "func_desc": "Guidance incl Adjustment Counselors",
   "fy": 2025,
   "in_out": "In-District"
  },
  {
   "d_gen_fund": -69626,
   "d_grants": -192409,
   "d_total": -262035,
   "func_code": "2800",
   "func_desc": "Psychological Services",
   "fy": 2025,
   "in_out": "In-District"
  }
 ],
 "latest_year": 2025,
 "minutes": {
  "first_date": "2009-01-05",
  "held": 12015,
  "image_scan": 3096,
  "last_date": "2026-11-17",
  "published": 12065,
  "searchable": 8899,
  "searchable_share": 0.7407,
  "text_files_present": 12014,
  "unsearchable": 3116
 },
 "not_established": [
  "Which grant. DESE reports a fund total; it does not name a grant.",
  "Which post. A dollar attributed to a fund is not a person, and a function falling in one fund while rising in another does not establish that anybody moved between them.",
  "That the same activity continued. A general fund rise beside a grant fall is equally consistent with the town picking up a cost and with two unrelated things happening in one function in one year.",
  "A district-wide netting. In FY2025 the aggregate reads as though the town replaced almost exactly what grants stopped paying; decomposed, half the grant fall was replaced and half simply stopped, and the largest general fund increase that year was employee insurance, which no grant was paying."
 ],
 "said": [
  {
   "board": "School Committee",
   "cite": "/docs/meetings/text/school-committee/2023-11-15-minutes-3952.txt",
   "date": "2023-11-15",
   "key": "loss",
   "quote": "We have a loss of $650,000 in ESSER funds, this is much more significant than we expected.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_11152023-3952",
   "why": "Said while the FY2025 budget was being developed -- the year DESE later reports the largest grant fall on record. It is the district naming the quantity in advance."
  },
  {
   "board": "School Committee",
   "cite": "/docs/meetings/text/school-committee/2024-01-17-minutes-6337.txt",
   "date": "2024-01-17",
   "key": "insurance",
   "quote": "We are anticipating a 10% increase in health insurance to be $500,000, Contractual increases of $400,000 and the loss of ESSER funds of $600,000. While we knew ESSER funds would not be continuing, the increase in health insurance was unexpected.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_01172024-6337",
   "why": "The two movements this page insists are separate, named separately in the same paragraph by the people doing the budget. The insurance rise and the grant loss are one sentence apart and are not the same event."
  },
  {
   "board": "School Committee",
   "cite": "/docs/meetings/text/school-committee/2024-05-22-minutes-6581.txt",
   "date": "2024-05-22",
   "key": "burden",
   "quote": "I personally did not feel it appropriate to transfer the burden of that money from the federal government grants on to the backs of Lunenburg taxpayers.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_05222024-6581",
   "why": "The swap-or-reduction question, put as policy, by the Chair, after the override passed. It says what was intended. It does not say what happened, and DESE reports both outcomes in the same year."
  },
  {
   "board": "School Committee",
   "cite": "/docs/meetings/text/school-committee/2024-06-12-minutes-6615.txt",
   "date": "2024-06-12",
   "key": "paras",
   "quote": "These cuts do equal the ESSER funds when cuts are made per contract.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_06122024-6615",
   "why": "Said in the same passage as a list of the posts being cut. The page reports this beside the state figures rather than against them: a count of posts and a fund total are different quantities."
  },
  {
   "board": "School Committee",
   "cite": "/docs/meetings/text/school-committee/2026-03-10-minutes-7706.txt",
   "date": "2026-03-10",
   "key": "library",
   "quote": "Ms. Cameron reflected on the impact budget cuts have had on the schools over the years, including the elimination of a librarian position at the Primary school",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03102026-7706",
   "why": "One of the largest reductions in FY2025 is a line DESE calls Other Instructional Materials (Libraries). THESE ARE NOT THE SAME THING and this page cannot connect them: that line is materials rather than posts, the speaker names no year, and DESE reports dollars against a function rather than positions. It is here because a resident who remembers a librarian going will find the library line, and an unaddressed number is worse than an addressed one."
  },
  {
   "board": "School Committee",
   "cite": "/docs/meetings/text/school-committee/2025-09-03-minutes-7385.txt",
   "date": "2025-09-03",
   "key": "beyond",
   "quote": "So we didn \u2019t cut beyond ESSER, which is a really important thing to remember",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_09032025-7385",
   "why": "A year later, the same claim in retrospect. Quoted with the space the extracted text carries, because that is what the document renders to."
  }
 ],
 "searched": [
  {
   "documents": 125,
   "term": "ESSER"
  },
  {
   "documents": 360,
   "term": "ARPA"
  },
  {
   "documents": 27,
   "term": "circuit breaker"
  },
  {
   "documents": 10,
   "term": "grant funded"
  },
  {
   "documents": 2,
   "term": "one-time funds"
  },
  {
   "documents": 76,
   "term": "federal grant"
  },
  {
   "documents": 38,
   "term": "Title I"
  },
  {
   "documents": 145,
   "term": "revolving"
  }
 ],
 "series": [
  {
   "fy": 2009,
   "gen_fund": 15842808.0,
   "grants": 3603645.0,
   "total": 19446453.0,
   "town_share": 81.47
  },
  {
   "fy": 2010,
   "gen_fund": 16287750.0,
   "grants": 3104025.0,
   "total": 19391775.0,
   "town_share": 83.99
  },
  {
   "fy": 2011,
   "gen_fund": 16387213.0,
   "grants": 3060525.0,
   "total": 19447738.0,
   "town_share": 84.26
  },
  {
   "fy": 2012,
   "gen_fund": 17152190.0,
   "grants": 3041224.0,
   "total": 20193414.0,
   "town_share": 84.94
  },
  {
   "fy": 2013,
   "gen_fund": 18199750.0,
   "grants": 2476542.0,
   "total": 20676292.0,
   "town_share": 88.02
  },
  {
   "fy": 2014,
   "gen_fund": 18782388.0,
   "grants": 2333940.0,
   "total": 21116328.0,
   "town_share": 88.95
  },
  {
   "fy": 2015,
   "gen_fund": 19400624.0,
   "grants": 2019663.0,
   "total": 21420287.0,
   "town_share": 90.57
  },
  {
   "fy": 2016,
   "gen_fund": 20088618.0,
   "grants": 2108544.0,
   "total": 22197162.0,
   "town_share": 90.5
  },
  {
   "fy": 2017,
   "gen_fund": 21032539.0,
   "grants": 2493775.0,
   "total": 23526313.0,
   "town_share": 89.4
  },
  {
   "fy": 2018,
   "gen_fund": 22586382.0,
   "grants": 1805429.0,
   "total": 24391811.0,
   "town_share": 92.6
  },
  {
   "fy": 2019,
   "gen_fund": 22971644.0,
   "grants": 1623462.0,
   "total": 24595106.0,
   "town_share": 93.4
  },
  {
   "fy": 2020,
   "gen_fund": 23005734.0,
   "grants": 1453893.0,
   "total": 24459626.0,
   "town_share": 94.06
  },
  {
   "fy": 2021,
   "gen_fund": 23599163.0,
   "grants": 2237805.0,
   "total": 25836968.0,
   "town_share": 91.34
  },
  {
   "fy": 2022,
   "gen_fund": 24980292.0,
   "grants": 2384081.0,
   "total": 27364372.0,
   "town_share": 91.29
  },
  {
   "fy": 2023,
   "gen_fund": 25613575.0,
   "grants": 3945897.0,
   "total": 29559472.0,
   "town_share": 86.65
  },
  {
   "fy": 2024,
   "gen_fund": 25289273.0,
   "grants": 4287612.0,
   "total": 29576885.0,
   "town_share": 85.5
  },
  {
   "fy": 2025,
   "gen_fund": 26986344.0,
   "grants": 3044898.0,
   "total": 30031242.0,
   "town_share": 89.86
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 ],
 "source": {
  "bytes": 26156131,
  "docs_url": "/docs/state-dese/district-expenditures-by-function.xlsx",
  "lea": "01620000",
  "note": "A statutory return. DESE sets the schema, not the district.",
  "path": "sources/state-dese/district-expenditures-by-function.xlsx",
  "publisher": "Massachusetts Department of Elementary and Secondary Education",
  "sha256": "9e43789807b17ea6a1098273da8fb7fd8a28c20d4cd4733ba9e25fc69d4d4423",
  "table": "dese_function_expenditure",
  "url": "https://educationtocareer.data.mass.gov/resource/cnfs-edqq.csv"
 },
 "town_share_first": 81.47,
 "town_share_last": 89.86,
 "town_share_points": 8.39
}