{
 "about": "Chapter 70 alone, term by term, out of DESE\u2019s own workbook: what the formula paid Lunenburg each year from FY2007 to FY2026, and why the last four increases are the Legislature\u2019s flat floor rather than anything the formula produced.",
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   "shortfall": 1744759.0,
   "target": 14535924.0,
   "target_share": 0.6427649478629802,
   "town_enrollment": 1712.13260423245,
   "town_foundation_budget": 22614680.604983237
  },
  {
   "above_target": false,
   "acceleration": 0,
   "combined_effort_yield": 15494588.0,
   "dollar_increment": 260762.0,
   "effort_reduction": 0,
   "equalized_valuation": 1855455700.0,
   "excess_effort": 0,
   "fy": 2025,
   "income": 576297000.0,
   "income_effort": 8247905.334223211,
   "mrgf": 0.036000000000000004,
   "preliminary": 13507471.0,
   "property_effort": 7246682.817760126,
   "rlc": 13768233.0,
   "shortfall": 1987117.0,
   "target": 15494588.0,
   "target_share": 0.6576895876051665,
   "town_enrollment": 1732.0,
   "town_foundation_budget": 23559120.12598553
  },
  {
   "above_target": false,
   "acceleration": 0,
   "combined_effort_yield": 16608906.0,
   "dollar_increment": 275365.0,
   "effort_reduction": 0,
   "equalized_valuation": 2375083100.0,
   "excess_effort": 0,
   "fy": 2026,
   "income": 567336000.0,
   "income_effort": 8906822.275029378,
   "mrgf": 0.0408,
   "preliminary": 14329977.0,
   "property_effort": 7702083.5483687585,
   "rlc": 14605342.0,
   "shortfall": 2278929.0,
   "target": 16608906.0,
   "target_share": 0.6869582153592417,
   "town_enrollment": 1704.0,
   "town_foundation_budget": 24177461.785378672
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 ],
 "contribution_build_anomaly": [
  {
   "cells": {
    "preliminary": "dataContribution!O2593",
    "rlc": "dataContribution!U2593"
   },
   "fy": 2020,
   "preliminary_printed": 10427328,
   "prior_rlc_times_mrgf": 10889259,
   "rlc_printed": 10889259
  }
 ],
 "contribution_build_holds": 18,
 "contribution_build_of": 19,
 "corroboration": {
  "board": "Finance Committee",
  "date": "2021-10-28",
  "fy": 2022,
  "recomputed": 0.592573357501753,
  "scope": "The statement was about the statewide split, not about Lunenburg. This recomputes Lunenburg\u2019s own ratio for the year the meeting was about, so it is a check on the shape and not on the speaker.",
  "stated_municipal": 0.59,
  "stated_state": 0.41
 },
 "definitions": [
  {
   "cell": "User Guide!B17",
   "term": "Required Local Contribution (RLC)",
   "text": "The minimum equitable level of local funding needed to support a district's foundation budget, based upon the relative wealth of the community."
  },
  {
   "cell": "User Guide!B24",
   "term": "Combined Effort Yield (CEY)",
   "text": "The sum of local effort from property and local effort from income."
  },
  {
   "cell": "User Guide!B26",
   "term": "Target Local Share",
   "text": "An equitable portion of a city or town's foundation budget that should be supported through local funds. Individual communities\u2019 target local shares are based on local property values and income, and foundation budget. It is calculated as CEY divided by foundation budget multiplied by 100%, and is capped at 82.5%."
  },
  {
   "cell": "User Guide!B27",
   "term": "Preliminary Contribution",
   "text": "This is the first step in calculating a city or town's RLC. It is calculated as last year's RLC multiplied by this year's MRGF."
  },
  {
   "cell": "User Guide!B34",
   "term": "Foundation Aid Increase",
   "text": "The amount of additional aid a district needs to have resources equal to its foundation budget. Foundation budget less required contribution equals foundation aid. If foundation aid is greater than prior year Chapter 70 aid, the district receives a foundation aid increase."
  },
  {
   "cell": "User Guide!B38",
   "term": "Minimum Aid",
   "text": "Guarantees a minimum per pupil increase in aid over the prior year (typically $30 per pupil), if all other available aid components do not equal that amount.  Not available in every year."
  },
  {
   "cell": "User Guide!B45",
   "term": "Required Net School Spending",
   "text": "Local Contribution + State Aid = a district\u2019s Net School Spending (NSS) requirement. This is the minimum amount that a district must spend to comply with state law."
  }
 ],
 "distribution": [
  {
   "districts": 372,
   "fy": 2007,
   "lunenburg": 0.7227,
   "lunenburg_rank_of_districts": "167 of 372",
   "median": 0.6679,
   "p25": 0.4718,
   "p75": 0.8676,
   "p_max": 1.5213
  },
  {
   "districts": 372,
   "fy": 2008,
   "lunenburg": 0.6771,
   "lunenburg_rank_of_districts": "181 of 372",
   "median": 0.6574,
   "p25": 0.4761,
   "p75": 0.8471,
   "p_max": 1.4199
  },
  {
   "districts": 374,
   "fy": 2009,
   "lunenburg": 0.6643,
   "lunenburg_rank_of_districts": "177 of 374",
   "median": 0.6372,
   "p25": 0.4705,
   "p75": 0.8212,
   "p_max": 1.2617
  },
  {
   "districts": 375,
   "fy": 2010,
   "lunenburg": 0.6538,
   "lunenburg_rank_of_districts": "181 of 375",
   "median": 0.6447,
   "p25": 0.4823,
   "p75": 0.825,
   "p_max": 1.1887
  },
  {
   "districts": 374,
   "fy": 2011,
   "lunenburg": 0.6587,
   "lunenburg_rank_of_districts": "190 of 374",
   "median": 0.6636,
   "p25": 0.5007,
   "p75": 0.8562,
   "p_max": 1.2212
  },
  {
   "districts": 373,
   "fy": 2012,
   "lunenburg": 0.6674,
   "lunenburg_rank_of_districts": "190 of 373",
   "median": 0.6803,
   "p25": 0.5106,
   "p75": 0.8603,
   "p_max": 1.26
  },
  {
   "districts": 371,
   "fy": 2013,
   "lunenburg": 0.6427,
   "lunenburg_rank_of_districts": "203 of 371",
   "median": 0.6835,
   "p25": 0.5232,
   "p75": 0.8539,
   "p_max": 1.0
  },
  {
   "districts": 367,
   "fy": 2014,
   "lunenburg": 0.6485,
   "lunenburg_rank_of_districts": "210 of 367",
   "median": 0.7032,
   "p25": 0.531,
   "p75": 0.8538,
   "p_max": 1.0
  },
  {
   "districts": 376,
   "fy": 2015,
   "lunenburg": 0.6272,
   "lunenburg_rank_of_districts": "235 of 376",
   "median": 0.707,
   "p25": 0.5429,
   "p75": 0.8517,
   "p_max": 0.9
  },
  {
   "districts": 380,
   "fy": 2016,
   "lunenburg": 0.6197,
   "lunenburg_rank_of_districts": "239 of 380",
   "median": 0.701,
   "p25": 0.5425,
   "p75": 0.8453,
   "p_max": 0.9
  },
  {
   "districts": 378,
   "fy": 2017,
   "lunenburg": 0.5913,
   "lunenburg_rank_of_districts": "259 of 378",
   "median": 0.7005,
   "p25": 0.5448,
   "p75": 0.832,
   "p_max": 0.9
  },
  {
   "districts": 379,
   "fy": 2018,
   "lunenburg": 0.5607,
   "lunenburg_rank_of_districts": "275 of 379",
   "median": 0.709,
   "p25": 0.5446,
   "p75": 0.8284,
   "p_max": 0.9
  },
  {
   "districts": 380,
   "fy": 2019,
   "lunenburg": 0.5626,
   "lunenburg_rank_of_districts": "270 of 380",
   "median": 0.7065,
   "p25": 0.5373,
   "p75": 0.8245,
   "p_max": 0.825
  },
  {
   "districts": 368,
   "fy": 2020,
   "lunenburg": 0.567,
   "lunenburg_rank_of_districts": "256 of 368",
   "median": 0.7086,
   "p25": 0.5327,
   "p75": 0.817,
   "p_max": 0.8251
  },
  {
   "districts": 374,
   "fy": 2021,
   "lunenburg": 0.5752,
   "lunenburg_rank_of_districts": "262 of 374",
   "median": 0.7208,
   "p25": 0.5356,
   "p75": 0.825,
   "p_max": 0.825
  },
  {
   "districts": 375,
   "fy": 2022,
   "lunenburg": 0.5926,
   "lunenburg_rank_of_districts": "263 of 375",
   "median": 0.754,
   "p25": 0.5459,
   "p75": 0.825,
   "p_max": 0.825
  },
  {
   "districts": 372,
   "fy": 2023,
   "lunenburg": 0.5651,
   "lunenburg_rank_of_districts": "261 of 372",
   "median": 0.7181,
   "p25": 0.5224,
   "p75": 0.8002,
   "p_max": 0.8251
  },
  {
   "districts": 374,
   "fy": 2024,
   "lunenburg": 0.5765,
   "lunenburg_rank_of_districts": "246 of 374",
   "median": 0.7068,
   "p25": 0.5086,
   "p75": 0.7918,
   "p_max": 0.825
  },
  {
   "districts": 373,
   "fy": 2025,
   "lunenburg": 0.5844,
   "lunenburg_rank_of_districts": "250 of 373",
   "median": 0.7207,
   "p25": 0.5218,
   "p75": 0.807,
   "p_max": 0.825
  },
  {
   "districts": 374,
   "fy": 2026,
   "lunenburg": 0.6041,
   "lunenburg_rank_of_districts": "248 of 374",
   "median": 0.7412,
   "p25": 0.5408,
   "p75": 0.8147,
   "p_max": 0.825
  }
 ],
 "floor": [
  {
   "districts": 6,
   "districts_at_rate": 0,
   "fy": 2008,
   "lunenburg": 235.77,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 227.72
    },
    {
     "district": "Ayer",
     "min_per_pupil": 0.0,
     "per_pupil": 198.08
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 0.0,
     "per_pupil": 58.09
    },
    {
     "district": "Harvard",
     "min_per_pupil": 0.0,
     "per_pupil": 74.34
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 235.77
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 0.0,
     "per_pupil": 112.11
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   ],
   "shared_rate": null
  },
  {
   "districts": 6,
   "districts_at_rate": 0,
   "fy": 2009,
   "lunenburg": 186.8,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 169.19
    },
    {
     "district": "Ayer",
     "min_per_pupil": 0.0,
     "per_pupil": 149.87
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 0.0,
     "per_pupil": 113.79
    },
    {
     "district": "Harvard",
     "min_per_pupil": 0.0,
     "per_pupil": 240.68
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 186.8
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 0.0,
     "per_pupil": 200.92
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   ],
   "shared_rate": null
  },
  {
   "districts": 6,
   "districts_at_rate": 0,
   "fy": 2010,
   "lunenburg": -56.98,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": -85.76
    },
    {
     "district": "Ayer",
     "min_per_pupil": 0.0,
     "per_pupil": -80.86
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 0.0,
     "per_pupil": -80.38
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    {
     "district": "Harvard",
     "min_per_pupil": 0.0,
     "per_pupil": -29.38
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": -56.98
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 0.0,
     "per_pupil": -98.78
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   ],
   "shared_rate": null
  },
  {
   "districts": 6,
   "districts_at_rate": 0,
   "fy": 2011,
   "lunenburg": -18.68,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": -102.54
    },
    {
     "district": "Ayer",
     "min_per_pupil": 0.0,
     "per_pupil": -228.43
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 0.0,
     "per_pupil": -231.09
    },
    {
     "district": "Harvard",
     "min_per_pupil": 0.0,
     "per_pupil": -36.95
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": -18.68
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 0.0,
     "per_pupil": -290.9
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   ],
   "shared_rate": null
  },
  {
   "districts": 6,
   "districts_at_rate": 0,
   "fy": 2012,
   "lunenburg": 15.3,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 22.59
    },
    {
     "district": "Ayer",
     "min_per_pupil": 0.0,
     "per_pupil": -66543.2
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 0.0,
     "per_pupil": 20.07
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    {
     "district": "Harvard",
     "min_per_pupil": 0.0,
     "per_pupil": 8.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 15.3
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 0.0,
     "per_pupil": 26.25
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   ],
   "shared_rate": null
  },
  {
   "districts": 7,
   "districts_at_rate": 5,
   "fy": 2013,
   "lunenburg": 427.85,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 38.65,
     "per_pupil": 40.0
    },
    {
     "district": "Ayer",
     "min_per_pupil": 0.0,
     "per_pupil": 1110.05
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 40.0,
     "per_pupil": 40.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 40.0,
     "per_pupil": 40.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 30.16,
     "per_pupil": 40.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 427.85
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    {
     "district": "North Middlesex",
     "min_per_pupil": 40.0,
     "per_pupil": 40.0
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   ],
   "shared_rate": 40.0
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  {
   "districts": 6,
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   "fy": 2014,
   "lunenburg": 83.86,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 15.27,
     "per_pupil": 25.0
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 83.86
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    {
     "district": "North Middlesex",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
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   ],
   "shared_rate": 25.0
  },
  {
   "districts": 6,
   "districts_at_rate": 5,
   "fy": 2015,
   "lunenburg": 154.38,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 5.29,
     "per_pupil": 25.0
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 154.38
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    {
     "district": "North Middlesex",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
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   ],
   "shared_rate": 25.0
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  {
   "districts": 6,
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   "fy": 2016,
   "lunenburg": 138.8,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 184.4
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    {
     "district": "Ayer Shirley",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 138.8
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    {
     "district": "North Middlesex",
     "min_per_pupil": 25.0,
     "per_pupil": 25.0
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   ],
   "shared_rate": 25.0
  },
  {
   "districts": 6,
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   "fy": 2017,
   "lunenburg": 316.65,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 55.0,
     "per_pupil": 55.0
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 55.0,
     "per_pupil": 55.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 55.0,
     "per_pupil": 55.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 55.0,
     "per_pupil": 55.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 316.65
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 55.0,
     "per_pupil": 55.0
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   ],
   "shared_rate": 55.0
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  {
   "districts": 6,
   "districts_at_rate": 5,
   "fy": 2018,
   "lunenburg": 540.32,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 540.32
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    }
   ],
   "shared_rate": 30.0
  },
  {
   "districts": 6,
   "districts_at_rate": 2,
   "fy": 2019,
   "lunenburg": 154.76,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 229.08
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 30.0,
     "per_pupil": 30.01
    },
    {
     "district": "Harvard",
     "min_per_pupil": 30.0,
     "per_pupil": 30.03
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 154.76
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    }
   ],
   "shared_rate": 30.0
  },
  {
   "districts": 6,
   "districts_at_rate": 4,
   "fy": 2020,
   "lunenburg": 137.05,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 180.99
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 137.05
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    }
   ],
   "shared_rate": 30.0
  },
  {
   "districts": 6,
   "districts_at_rate": 4,
   "fy": 2021,
   "lunenburg": 1.29,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 302.54
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 0.0,
     "per_pupil": 0.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 0.0,
     "per_pupil": 0.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 0.0,
     "per_pupil": 0.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 1.29
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 0.0,
     "per_pupil": 0.0
    }
   ],
   "shared_rate": 0.0
  },
  {
   "districts": 6,
   "districts_at_rate": 6,
   "fy": 2022,
   "lunenburg": 30.0,
   "lunenburg_at_rate": true,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 30.0,
     "per_pupil": 30.0
    }
   ],
   "shared_rate": 30.0
  },
  {
   "districts": 6,
   "districts_at_rate": 4,
   "fy": 2023,
   "lunenburg": 537.77,
   "lunenburg_at_rate": false,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 691.2
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 60.0,
     "per_pupil": 60.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 60.0,
     "per_pupil": 60.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 60.0,
     "per_pupil": 60.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 0.0,
     "per_pupil": 537.77
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 60.0,
     "per_pupil": 60.0
    }
   ],
   "shared_rate": 60.0
  },
  {
   "districts": 6,
   "districts_at_rate": 4,
   "fy": 2024,
   "lunenburg": 60.0,
   "lunenburg_at_rate": true,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 0.0,
     "per_pupil": 748.64
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 60.0,
     "per_pupil": 60.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 60.0,
     "per_pupil": 60.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 0.0,
     "per_pupil": 154.9
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 43.6,
     "per_pupil": 60.0
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 60.0,
     "per_pupil": 60.0
    }
   ],
   "shared_rate": 60.0
  },
  {
   "districts": 6,
   "districts_at_rate": 6,
   "fy": 2025,
   "lunenburg": 104.0,
   "lunenburg_at_rate": true,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 104.0,
     "per_pupil": 104.0
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 104.0,
     "per_pupil": 104.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 104.0,
     "per_pupil": 104.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 8.48,
     "per_pupil": 104.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 19.41,
     "per_pupil": 104.0
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 104.0,
     "per_pupil": 104.0
    }
   ],
   "shared_rate": 104.0
  },
  {
   "districts": 6,
   "districts_at_rate": 6,
   "fy": 2026,
   "lunenburg": 150.0,
   "lunenburg_at_rate": true,
   "rows": [
    {
     "district": "Ashburnham-Westminster",
     "min_per_pupil": 150.0,
     "per_pupil": 150.0
    },
    {
     "district": "Ayer Shirley",
     "min_per_pupil": 60.16,
     "per_pupil": 150.0
    },
    {
     "district": "Groton-Dunstable",
     "min_per_pupil": 150.0,
     "per_pupil": 150.0
    },
    {
     "district": "Harvard",
     "min_per_pupil": 150.0,
     "per_pupil": 150.0
    },
    {
     "district": "Lunenburg",
     "min_per_pupil": 150.0,
     "per_pupil": 150.0
    },
    {
     "district": "North Middlesex",
     "min_per_pupil": 150.0,
     "per_pupil": 150.0
    }
   ],
   "shared_rate": 150.0
  }
 ],
 "fy_first": 2007,
 "fy_last": 2026,
 "gaps": [
  {
   "closes": "DESE\u2019s preliminary Chapter 70 aid calculation for Lunenburg for the year in question, which states the foundation aid, minimum aid and hold-harmless components before the year is set.",
   "side": "money_in",
   "what": "What Chapter 70 aid would actually do if enrolment fell",
   "why": "MUCH NARROWER THAN IT WAS. DESE\u2019s Chapter 70 trends workbook breaks the aid calculation into its named components, and for Lunenburg they show that this year\u2019s aid is last year\u2019s aid plus named increments \u2014 an identity that holds to the dollar in every one of the last seven years. In FY2026 the whole of the increase is the minimum aid increment, $240,450, which is exactly $150.00 for each of the 1,603 foundation pupils, and the foundation aid increment is zero. Over thirty-four years foundation enrolment fell in 17 and aid fell in 3 \u2014 FY1997, FY2010 and FY2011. DESE\u2019s component columns show a reduction applied in FY2010 and FY2011; they start at FY2007, so nothing in this archive says why aid fell in FY1997. So the marginal aid attached to one foundation pupil is currently about $150 and not the $14,440 foundation budget per pupil. What is NOT established: that the Legislature sets the same minimum aid rate next year \u2014 it has ranged from $30 to $150 a pupil in the years published \u2014 nor what happens if a large enough enrolment fall moves the district off the minimum aid track, which no document here models."
  },
  {
   "closes": "DESE\u2019s FY26 foundation budget rate schedule, the table of per-pupil rates by grade and category and the low-income increment by decile group.",
   "side": "money_in",
   "what": "What the foundation budget pays per pupil for each kind of child",
   "why": "DESE builds the foundation budget from per-pupil rates that differ by grade and by category, and it publishes the CATEGORIES for Lunenburg \u2014 FY2026 foundation enrolment of 1,603, of whom 54 are English learners (3.4%), 452 are low income (28.8%, low-income group 5) and none is vocational, at a wage adjustment factor of 1.000 \u2014 without publishing the rate attached to any of them in the same file. So which children leave a district changes the foundation effect and not only how many, and this archive can state that it matters and cannot size it."
  },
  {
   "closes": "DESE\u2019s FY27 foundation enrollment worksheet for Lunenburg, which states the October 1 count by grade and category the formula was run on.",
   "side": "people",
   "what": "How many children Chapter 70 is actually paid for",
   "why": "The aid is calculated on a `Foundation enrollment` of 1,599 in DESE\u2019s FY27 Chapter 70 summary. DESE publishes three other counts for the same district \u2014 Student Headcount, In-District FTE Pupils and Total FTE Pupils \u2014 and in the latest year published they are 1,563, 1,568.9 and 1,665.9. Four numbers, one agency, none of them equal, measured on different dates and counting different things. So every per-pupil figure on this project, including aid per pupil, is a division by a count whose definition has to be stated with it, and no published document reconciles the foundation count to the children in the buildings."
  },
  {
   "closes": "DESE\u2019s Chapter 70 aid calculation worksheet for FY2010, FY2011, FY2012 and FY2019, which states every adjustment applied to a district between the prior year\u2019s aid and the current year\u2019s.",
   "side": "money_in",
   "what": "Why Chapter 70 aid moved by more than the components DESE publishes, in FY2010, FY2011, FY2012 and FY2019",
   "why": "DESE\u2019s Chapter 70 trends workbook prints the aid build-up as named increments \u2014 foundation aid, down payment aid, growth aid, target aid phase-in, minimum aid \u2014 and in fifteen of the nineteen differenced years they sum to the change in aid to the dollar. In four they do not. FY2010 and FY2011 carry a separate `c70aidreduct` column of \u2212$92,416 and \u2212$279,101, and only the first of the two accounts for its year; FY2012 moved +$24,149 with every increment printed as zero; FY2019 moved $13,365 more than its single increment. The workbook prints no residual line, so the difference has no name in the source. It matters because this page reads the components to say what the formula did, and in those four years the components do not add up to what it did."
  },
  {
   "closes": "DESE\u2019s FY2020 required local contribution worksheet for Lunenburg, which prints the preliminary contribution and the required contribution as separate stated steps.",
   "side": "held",
   "what": "Which cell of DESE\u2019s contribution sheet is mislabelled in FY2020",
   "why": "In eighteen of the nineteen differenced years the town\u2019s preliminary contribution equals the previous year\u2019s required contribution multiplied by that year\u2019s municipal revenue growth factor, exactly as DESE\u2019s own User Guide defines it, and the required contribution is that figure adjusted toward target. In FY2020 the two are the other way round: `dataContribution!O2593` prints $10,427,328, which is FY2019\u2019s required contribution un-grown, and `dataContribution!U2593` prints $10,889,259, which is that figure grown by the 4.43% factor. One of the two cells is carrying the other\u2019s quantity and nothing in the workbook says which. The extract records what the sheet holds rather than repairing it."
  }
 ],
 "headline": {
  "aid": 9229410.0,
  "aid_share_of_foundation": 0.418113286338941,
  "cells": {
   "ch70_aid": "dataAid!P8491",
   "enrollment": "dataAid!F8491",
   "foundation_aid_increment": "dataAid!J8491",
   "foundation_budget": "dataAid!G8491",
   "minimum_aid_increment": "dataAid!N8491",
   "required_local_contribution": "dataAid!H8491",
   "required_nss": "dataAid!Q8491",
   "target_aid_pct": "dataAid!I8491",
   "town_combined_effort_yield": "dataContribution!J6853",
   "town_dollar_increment": "dataContribution!S6853",
   "town_equalized_valuation": "dataContribution!F6853",
   "town_foundation_budget": "dataContribution!L6853",
   "town_income": "dataContribution!H6853",
   "town_preliminary_contribution": "dataContribution!O6853",
   "town_required_local_contribution": "dataContribution!U6853",
   "town_shortfall": "dataContribution!R6853",
   "town_target_contribution": "dataContribution!M6853"
  },
  "enrollment": 1603.0,
  "foundation_aid_increment": 0,
  "foundation_budget": 22073945.75,
  "foundation_per_pupil": 13770.396600124766,
  "fy": 2026,
  "increase": 240450.0,
  "minimum_aid_increment": 240450.0,
  "per_pupil": 150.0,
  "prior_aid": 8988960.0,
  "prior_fy": 2025,
  "target_aid_pct": 31.3,
  "times": 91.80264400083178
 },
 "marginal": {
  "assumptions": [
   "The town\u2019s required contribution does not move. It is the combined effort yield path, and DESE\u2019s target local contribution equals the combined effort yield in all 20 years published.",
   "The extra pupil costs the AVERAGE foundation amount. DESE builds the foundation budget from per-pupil rates that differ by grade and by category and does not publish them here, so the marginal cost is unknown and the average is standing in for it.",
   "The statutory cap on the target local share does not bind. Lunenburg\u2019s target share is 68.7% of its foundation budget in FY2026 against a cap of 82.5%.",
   "Everything else in the formula is held at its FY2026 value, including the minimum aid rate, which the Legislature sets each year and which has ranged from $30 to $150 a pupil in the years published."
  ],
  "district_rlc_after": 13335354.143735435,
  "district_rlc_now": 13334631.0,
  "foundation_per_pupil": 13770.396600124766,
  "fy": 2026,
  "headroom": 249645.25,
  "is_measurement": false,
  "need_after": 8752362.002864689,
  "need_change": 13047.252864688635,
  "need_now": 8739314.75,
  "pupils_to_close": 19.13393206899862,
  "rlc_change": 723.14373543486,
  "town_rlc_change": 0.0
 },
 "minutes": {
  "held": 12015,
  "image_scan": 3096,
  "searchable": 8899,
  "searchable_share": 0.7407,
  "unsearchable": 3116
 },
 "not_established": [
  "That one more child brings the town $150. It does not follow from the arithmetic on this page. While the floor binds, aid moves at the Legislature\u2019s per-pupil rate \u2014 but a large enough foundation budget increase closes the $249,645 of headroom and moves the district off the floor entirely, and no document in this archive models that.",
  "What the marginal pupil costs. The foundation budget is built from rates that differ by grade and by category, and the workbook publishes Lunenburg\u2019s categories without the rates. The average of $13,770 a pupil is not the cost of the next one.",
  "That the Legislature sets the same floor next year. It has been $30, $60, $104 and $150 a pupil in the four years it bound here, and it was not available at all before FY2022.",
  "Why aid moved by more than DESE\u2019s own components in FY2010, FY2011, FY2012, FY2019. The workbook prints the increments and prints no residual.",
  "That a rising required contribution share means the town is being asked for more than it can pay, or less. The share is a ratio of two published figures. What a town can afford is not in this workbook."
 ],
 "not_this_page": "Total state aid. Chapter 70 is the largest cherry sheet receipt and it is not the whole of it \u2014 Unrestricted General Government Aid and the other receipts are on /state-aid, with what the town budgeted, what it received, and the growth rate the projection uses.",
 "on_floor": [
  2022,
  2024,
  2025,
  2026
 ],
 "reconciles_in": 15,
 "reconciles_of": 19,
 "regime": {
  "above_first": 2007,
  "above_last": 2019,
  "above_years": 13,
  "below_first": 2020,
  "below_last": 2026,
  "below_years": 7,
  "dollar_increment_total": 900862.0,
  "effort_reduction_total": 3681762.5299999993,
  "increment_first": 2023,
  "increment_years": 4,
  "note": "A sum of ANNUAL adjustments, not a cumulative total. Each year\u2019s adjustment also carries forward, because next year\u2019s preliminary contribution is this year\u2019s requirement grown by the MRGF.",
  "quiet_years": 3,
  "reduction_first": 2007,
  "reduction_years": 13
 },
 "said": [
  {
   "board": "School Committee",
   "cite": "/docs/meetings/text/school-committee/2025-04-16-minutes-7171.txt",
   "date": "2025-04-16",
   "key": "house",
   "kind": "Minutes",
   "quote": "Their budget has a minimum aid to school raising from the $75 per student to $150, however, this is a huge example of how you can\u2019t count on anything because this has to",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_04162025-7171",
   "why": "The $150 this page measures, named in public a month before the year was set, together with the figure it replaced. RULE 1 IN ONE SENTENCE: $75 and $150 are the same year at two stages. This page carries only the enacted one, and the two are never subtracted."
  },
  {
   "board": "School Committee",
   "cite": "/docs/meetings/text/school-committee/2025-05-07-minutes-7207.txt",
   "date": "2025-05-07",
   "key": "passed",
   "kind": "Minutes",
   "quote": "The House budget passed including 150 per pupil minimum aid increase.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_05072025-7207",
   "why": "The rate, stated as passed. DESE\u2019s workbook then runs it: Lunenburg\u2019s whole FY2026 increase is $150.00 a pupil, to the cent."
  },
  {
   "board": "Finance Committee",
   "cite": "/docs/meetings/text/finance-committee/2024-03-20-minutes-6481.txt",
   "date": "2024-03-20",
   "key": "thirty",
   "kind": "Minutes",
   "quote": "The State is giving a minimum aid of 30 per pupil so that\u2019s an additional $44,280 in additional chapter 78.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03202024-6481",
   "why": "Said about FY2025 and about MONTY TECH, not about Lunenburg Public Schools -- $44,280 is exactly $30.00 for each of the 1,476 foundation pupils named in the same passage. The enacted FY2025 rate in DESE\u2019s workbook is $104.00. Two stages of one year, five months apart, and the page prints both rather than reconciling them."
  },
  {
   "board": "Finance Committee",
   "cite": "/docs/meetings/text/finance-committee/2020-02-13-minutes-2135.txt",
   "date": "2020-02-13",
   "key": "trending",
   "kind": "Minutes",
   "quote": "Peter Beardmore noted that Ch 70 increases are trending lower, despite passage of The Student Opportunity Act.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02132020-2135",
   "why": "Said in February 2020. The three years that followed, in DESE\u2019s own figures: +$233,668, +$2,198, +$49,680. The observation holds for those years. It does not hold for FY2023, which was +$898,610."
  },
  {
   "board": "Finance Committee",
   "cite": "/docs/meetings/text/finance-committee/2021-10-28-minutes-2097.txt",
   "date": "2021-10-28",
   "key": "novick",
   "kind": "Minutes",
   "quote": "After the Commonwealth determines how much each district is required to spend, municipalities are obligated to fund 59 percent of that foundation budget, while the Commonwealth provides 41 percent.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_10282021-2097",
   "why": "A description of the formula given to the Finance Committee by the Massachusetts Association of School Committees. Recomputed for Lunenburg below -- it is close for the year it was said and it is not a constant, which is the whole subject of this page."
  },
  {
   "board": "Finance Committee",
   "cite": "/docs/meetings/text/finance-committee/2024-06-27-minutes-6635.txt",
   "date": "2024-06-27",
   "key": "districts",
   "kind": "Minutes",
   "quote": "There will be a larger meeting across the 220 Districts in the State that received minimum aid.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_06272024-6635",
   "why": "A count of minimum aid districts stated in public. This archive holds the aid components for seven districts and cannot check 220 of them, so it is here as something said and not as something measured."
  },
  {
   "board": "Select Board",
   "cite": "/docs/meetings/text/select-board/2025-05-20-agenda-7231.txt",
   "date": "2025-05-20",
   "key": "commission",
   "kind": "Agenda",
   "quote": "Review Letter of Support for the Establishment of a Chapter 70 Commission to Review the Foundation Budget and Local Contribution Formulas",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_05202025-7231",
   "why": "The two halves of this page, named as the two things the town asked the Legislature to reopen -- the foundation budget and the local contribution formula. It is evidence of intent and of what the town believes the problem is. It is not evidence of an outcome."
  },
  {
   "board": "Finance Committee",
   "cite": "/docs/meetings/text/finance-committee/2026-02-05-minutes-7631.txt",
   "date": "2026-02-05",
   "key": "montytech",
   "kind": "Minutes",
   "quote": "The required minimum Lunenburg is expected to contribute is $1,378,183. The FY 27 foundation budget for Lunenburg is $2,251,179.",
   "town": "https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02052026-7631",
   "why": "Monty Tech\u2019s FY2027 figures, given to the Finance Committee. They are the OTHER SIDE of the split this page establishes: in FY2026 the town\u2019s required contribution exceeds the school district\u2019s by $1,270,711, and the town\u2019s foundation budget exceeds the district\u2019s by $2,103,516. Different year and different document, so this corroborates the shape and does not tie to it."
  }
 ],
 "searched": [
  {
   "documents": 93,
   "term": "Chapter 70"
  },
  {
   "documents": 5,
   "term": "minimum aid"
  },
  {
   "documents": 7,
   "term": "foundation budget"
  },
  {
   "documents": 1,
   "term": "combined effort yield"
  },
  {
   "documents": 0,
   "term": "required local contribution"
  },
  {
   "documents": 17,
   "term": "Student Opportunity Act"
  }
 ],
 "series": [
  {
   "aid": 3921700.0,
   "change": null,
   "components_sum": null,
   "enrollment": 1647.0,
   "foundation_aid": 0,
   "foundation_budget": 12276374.15,
   "fy": 2007,
   "minimum_aid": 0,
   "other_increments": 212793.0,
   "per_pupil": null,
   "reconciles": null,
   "reduction": 0,
   "required_local_contribution": 8871625.0,
   "required_share": 0.7226584080609827,
   "target_aid_pct": 38.0
  },
  {
   "aid": 4314259.0,
   "change": 392559.0,
   "components_sum": 392559.0,
   "enrollment": 1665.0,
   "foundation_aid": 314781.0,
   "foundation_budget": 13121501.0,
   "fy": 2008,
   "minimum_aid": 0,
   "other_increments": 77778.0,
   "per_pupil": 235.77,
   "reconciles": true,
   "reduction": 0,
   "required_local_contribution": 8885020.0,
   "required_share": 0.677134422350004,
   "target_aid_pct": 39.86
  },
  {
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