{
 "areas": [
  {
   "id": "school",
   "title": "The schools"
  },
  {
   "id": "town",
   "title": "The town"
  },
  {
   "id": "options",
   "title": "Budget options"
  }
 ],
 "categories": [
  {
   "answer": "Buses are getting more expensive, in special education and in the regular-route contract. The state repays only a slice of special education busing. The athletic line rose because the district moved that cost from player fees to the town budget, mostly taxes.",
   "area": "school",
   "elsewhere": [],
   "groups": [
    {
     "title": null,
     "topics": [
      "dee-bus-contract",
      "special-education-transportation",
      "state-reimbursement",
      "bus-fee",
      "fy2027-bus-budget"
     ]
    },
    {
     "title": "Athletic transportation",
     "topics": [
      "athletic-bus-funding",
      "fy2027-athletic-bus-cut",
      "bus-cost-by-sport",
      "away-trips-by-sport"
     ]
    }
   ],
   "id": "transportation",
   "minutes": 2,
   "order": 10,
   "path": "/transportation",
   "ready": true,
   "shelf": "Transportation",
   "title": "School bus costs"
  },
  {
   "answer": "Athletics is paid from two pots, the town budget and a fee fund. The town’s ledger shows $439,510 paid in FY2026 and the fee fund $146,911; the district’s own sheets disagree on what each team costs, by a multiple.",
   "area": "school",
   "elsewhere": [
    {
     "href": "/youth-sports",
     "title": "Youth sports and town fields"
    },
    {
     "href": "/fees",
     "title": "Raising school fees"
    },
    {
     "href": "/extras",
     "title": "Cutting the extras"
    }
   ],
   "groups": [
    {
     "title": null,
     "topics": [
      "total-athletics-cost",
      "town-budget-and-fee-fund",
      "cost-per-sport",
      "spending-by-category",
      "participation",
      "athletic-fee",
      "fee-fund-ledger",
      "fy2026-athletics-underspend"
     ]
    },
    {
     "title": "Athletic transportation",
     "topics": [
      "athletic-bus-funding",
      "fy2027-athletic-bus-cut",
      "bus-cost-by-sport",
      "away-trips-by-sport"
     ]
    }
   ],
   "id": "athletics",
   "minutes": 2,
   "order": 11,
   "path": "/athletics",
   "ready": true,
   "shelf": "Athletics",
   "title": "Athletics costs"
  },
  {
   "answer": "Out-of-district tuition was $1,205,949 in FY2025, and 39.3% of it was paid outside the general fund. The state repaid $579,142 in FY2026 through the circuit breaker, a year after the costs.",
   "area": "school",
   "elsewhere": [
    {
     "href": "/where-students-go-instead",
     "title": "Children educated elsewhere"
    },
    {
     "href": "/what-we-cannot-answer",
     "title": "What we cannot answer"
    }
   ],
   "groups": [
    {
     "title": "What it costs",
     "topics": [
      "out-of-district-tuition",
      "cost-per-placement",
      "in-district-special-education",
      "special-education-transportation"
     ]
    },
    {
     "title": "What comes back",
     "topics": [
      "circuit-breaker",
      "circuit-breaker-account"
     ]
    },
    {
     "title": "Budgets and surprises",
     "topics": [
      "tuition-budget",
      "special-education-overruns"
     ]
    },
    {
     "title": "Children and placements",
     "topics": [
      "students-with-an-iep",
      "out-of-district-placements",
      "hiring-versus-placing",
      "class-size-limits"
     ]
    }
   ],
   "id": "special-education",
   "minutes": 1,
   "order": 20,
   "path": "/special-education",
   "ready": true,
   "shelf": "Special education",
   "title": "Special education costs"
  },
  {
   "answer": "The town keeps two kinds of reserve: free cash, $3,354,370 as of 1 July 2025, and nine stabilization accounts holding $9,061,421. Only the general fund’s $3,147,179 may be spent on anything lawful.",
   "area": "town",
   "elsewhere": [],
   "groups": [
    {
     "title": "Free cash",
     "topics": [
      "free-cash-balance",
      "free-cash-guideline",
      "free-cash-sources",
      "free-cash-and-capital",
      "free-cash-redirect"
     ]
    },
    {
     "title": "Stabilization funds",
     "topics": [
      "stabilization-balances",
      "general-stabilization-fund",
      "who-may-spend-it",
      "stabilization-deposits",
      "stabilization-withdrawals",
      "reserves-and-the-gap"
     ]
    }
   ],
   "id": "town-reserves",
   "minutes": 1,
   "order": 50,
   "path": "/town-reserves",
   "ready": true,
   "shelf": "Town reserves",
   "title": "Free cash and stabilization"
  },
  {
   "answer": "The school general fund closed FY2026 with $482,118 unspent, 1.8% of its budget, at period 13. Town departments stood $858,462 under in June, before their close.",
   "area": "town",
   "elsewhere": [],
   "groups": [
    {
     "title": null,
     "topics": [
      "fy2026-school-surplus",
      "fy2026-surplus-by-category",
      "fy2026-lines-over-budget",
      "fy2026-school-transfers",
      "fy2026-surplus-and-fy2027",
      "fy2025-school-surplus"
     ]
    },
    {
     "title": "School lines",
     "topics": [
      "fy2026-tuition-lines",
      "fy2026-paraprofessional-overrun",
      "fy2026-psychologist-line",
      "special-education-transportation",
      "fy2026-athletics-underspend"
     ]
    },
    {
     "title": "Town side",
     "topics": [
      "fy2026-town-unspent",
      "fy2026-snow-and-reserve-fund",
      "fy2026-school-retiree-insurance"
     ]
    }
   ],
   "id": "fy2026-closeout",
   "minutes": 1,
   "order": 51,
   "path": "/fy2026-closeout",
   "ready": true,
   "shelf": "FY2026 closeout",
   "title": "FY2026 year end"
  }
 ],
 "generated_by": "scripts/build_topics_index.py",
 "topics": {
  "athletic-bus-funding": {
   "finding": "From FY2025, athletic buses moved from player fees to the town budget, mostly taxes.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "athletic-bus-funding",
   "minutes": 1,
   "path": "/transportation/athletic-bus-funding",
   "ready": true,
   "shelves": [
    "transportation",
    "athletics"
   ],
   "title": "Athletic bus funding"
  },
  "athletic-fee": {
   "finding": "The high school fee for a first child, a season, went from $250 in FY2025 to $325 in FY2026.",
   "generator": "scripts/build_athletics_topics.py",
   "home": "athletics",
   "id": "athletic-fee",
   "minutes": 2,
   "path": "/athletics/athletic-fee",
   "ready": true,
   "shelves": [
    "athletics"
   ],
   "title": "Athletic fee"
  },
  "away-trips-by-sport": {
   "finding": "The posted schedules list 240 away games in FY2026, about 176 bus trips by our estimate.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "away-trips-by-sport",
   "minutes": 1,
   "path": "/transportation/away-trips-by-sport",
   "ready": true,
   "shelves": [
    "transportation",
    "athletics"
   ],
   "title": "Away trips by sport"
  },
  "bus-cost-by-sport": {
   "finding": "Track costs most on the district’s sheet: $13,864 in FY2024, ahead of the next sport’s $9,078.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "bus-cost-by-sport",
   "minutes": 1,
   "path": "/transportation/bus-cost-by-sport",
   "ready": true,
   "shelves": [
    "transportation",
    "athletics"
   ],
   "title": "Bus cost by sport"
  },
  "bus-fee": {
   "finding": "The new bus fee did not lower what the school budget paid for buses in FY2026.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "bus-fee",
   "minutes": 1,
   "path": "/transportation/bus-fee",
   "ready": true,
   "shelves": [
    "transportation"
   ],
   "title": "Bus fee"
  },
  "circuit-breaker": {
   "finding": "The state paid $579,142 in FY2026 on $1,257,225 of eligible costs for 9 children: 46.1%.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "circuit-breaker",
   "minutes": 2,
   "path": "/special-education/circuit-breaker",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Circuit breaker"
  },
  "circuit-breaker-account": {
   "finding": "The account closed FY2026 at $281,806, down from $482,004 at the close of FY2020.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "circuit-breaker-account",
   "minutes": 2,
   "path": "/special-education/circuit-breaker-account",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Circuit breaker account"
  },
  "class-size-limits": {
   "finding": "A separate special education group may hold 8 students to one educator, or 12 with an aide.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "class-size-limits",
   "minutes": 2,
   "path": "/special-education/class-size-limits",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Class size limits"
  },
  "cost-per-placement": {
   "finding": "No published document says what one out-of-district placement costs.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "cost-per-placement",
   "minutes": 1,
   "path": "/special-education/cost-per-placement",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Cost per placement"
  },
  "cost-per-sport": {
   "finding": "Not one of 25 teams carries the same FY2024 cost in all three district sheets.",
   "generator": "scripts/build_athletics_topics.py",
   "home": "athletics",
   "id": "cost-per-sport",
   "minutes": 2,
   "path": "/athletics/cost-per-sport",
   "ready": true,
   "shelves": [
    "athletics"
   ],
   "title": "Cost per sport"
  },
  "dee-bus-contract": {
   "finding": "Regular routes cost exactly the contract price, which is fixed through FY2028.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "dee-bus-contract",
   "minutes": 1,
   "path": "/transportation/dee-bus-contract",
   "ready": true,
   "shelves": [
    "transportation"
   ],
   "title": "Dee Bus contract"
  },
  "fee-fund-ledger": {
   "finding": "The fee fund’s cash fell $103,853 in FY2024; four journal entries then brought in $254,121 in FY2025.",
   "generator": "scripts/build_athletics_topics.py",
   "home": "athletics",
   "id": "fee-fund-ledger",
   "minutes": 2,
   "path": "/athletics/fee-fund-ledger",
   "ready": true,
   "shelves": [
    "athletics"
   ],
   "title": "Fee fund ledger"
  },
  "free-cash-and-capital": {
   "finding": "Free cash paid $655,424 of the $1,225,000 FY2026 capital programme; FY2027 plans $991,627 of $1,830,203.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "free-cash-and-capital",
   "minutes": 1,
   "path": "/town-reserves/free-cash-and-capital",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Free cash and capital"
  },
  "free-cash-balance": {
   "finding": "The state certified $3,354,370 of free cash as of 1 July 2025, the most in any year the Town’s records list.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "free-cash-balance",
   "minutes": 2,
   "path": "/town-reserves/free-cash-balance",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Free cash balance"
  },
  "free-cash-guideline": {
   "finding": "Free cash is 6.65% of the budget, inside the 5% to 7% the Town cites; 7 of the last 10 years fell short.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "free-cash-guideline",
   "minutes": 1,
   "path": "/town-reserves/free-cash-guideline",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Free cash guideline"
  },
  "free-cash-redirect": {
   "finding": "Kept above the 5% floor, $794,872 could be redirected, $135,401 short of the FY2028 gap (our arithmetic).",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "free-cash-redirect",
   "minutes": 1,
   "path": "/town-reserves/free-cash-redirect",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Free cash for schools"
  },
  "free-cash-sources": {
   "finding": "Two thirds of the free cash identified in July 2025, $2,457,761, was money appropriated and not spent.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "free-cash-sources",
   "minutes": 1,
   "path": "/town-reserves/free-cash-sources",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Free cash sources"
  },
  "fy2025-school-surplus": {
   "finding": "FY2025 closed with $627,117 unspent, $23,231 more than the figure the School Committee was given.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2025-school-surplus",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2025-school-surplus",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "FY2025 school surplus"
  },
  "fy2026-athletics-underspend": {
   "finding": "Athletics closed FY2026 with $55,300 of its $518,334 town budget unspent, on the town’s ledger.",
   "generator": "scripts/build_athletics_topics.py",
   "home": "athletics",
   "id": "fy2026-athletics-underspend",
   "minutes": 1,
   "path": "/athletics/fy2026-athletics-underspend",
   "ready": true,
   "shelves": [
    "athletics",
    "fy2026-closeout"
   ],
   "title": "FY2026 athletics underspend"
  },
  "fy2026-lines-over-budget": {
   "finding": "57 school accounts closed FY2026 past their budgets; in FY2025, 4 did.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-lines-over-budget",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2026-lines-over-budget",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Lines over budget"
  },
  "fy2026-paraprofessional-overrun": {
   "finding": "Paraprofessional accounts ran $208,082 over in FY2026; $99,064 of it was paid against no budget.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-paraprofessional-overrun",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2026-paraprofessional-overrun",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Paraprofessional overrun"
  },
  "fy2026-psychologist-line": {
   "finding": "One of four school psychologist accounts, $98,784 budgeted, paid nothing in FY2026.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-psychologist-line",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2026-psychologist-line",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Psychologist line"
  },
  "fy2026-school-retiree-insurance": {
   "finding": "An account named for school retiree health paid $1,262,376 from the town’s insurance department.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-school-retiree-insurance",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2026-school-retiree-insurance",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "School retiree insurance"
  },
  "fy2026-school-surplus": {
   "finding": "The school general fund closed FY2026 with $482,118 unspent and uncommitted, 1.8% of its budget.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-school-surplus",
   "minutes": 2,
   "path": "/fy2026-closeout/fy2026-school-surplus",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "FY2026 school surplus"
  },
  "fy2026-school-transfers": {
   "finding": "Transfers moved $394,929 into school accounts and $309,839 out; the department ended $85,090 up, net.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-school-transfers",
   "minutes": 2,
   "path": "/fy2026-closeout/fy2026-school-transfers",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Year-end transfers"
  },
  "fy2026-snow-and-reserve-fund": {
   "finding": "Snow removal paid $1,038,092 against $355,571 voted; the $185,000 Reserve Fund paid nothing.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-snow-and-reserve-fund",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2026-snow-and-reserve-fund",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Snow and Reserve Fund"
  },
  "fy2026-surplus-and-fy2027": {
   "finding": "The FY2027 school budget was set $761,000 below level service; FY2026 then closed $482,118 unspent.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-surplus-and-fy2027",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2026-surplus-and-fy2027",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Surplus and FY2027 budget"
  },
  "fy2026-surplus-by-category": {
   "finding": "Accounts under budget left $1,683,552 and accounts over used $1,201,434 of it; the net is $482,118.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-surplus-by-category",
   "minutes": 2,
   "path": "/fy2026-closeout/fy2026-surplus-by-category",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Surplus by category"
  },
  "fy2026-town-unspent": {
   "finding": "In June, before the close, town departments stood $858,462 under a $27,647,670 budget.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-town-unspent",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2026-town-unspent",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Town unspent balance"
  },
  "fy2026-tuition-lines": {
   "finding": "FY2027 budgets $700,142 for the two tuition lines on which FY2026 spent $1,202,771.",
   "generator": "scripts/build_fy2026_closeout_topics.py",
   "home": "fy2026-closeout",
   "id": "fy2026-tuition-lines",
   "minutes": 1,
   "path": "/fy2026-closeout/fy2026-tuition-lines",
   "ready": true,
   "shelves": [
    "fy2026-closeout"
   ],
   "title": "Tuition at year end"
  },
  "fy2027-athletic-bus-cut": {
   "finding": "FY2027 cut athletic buses from the town budget, then put $60,000 back, most on the fee fund.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "fy2027-athletic-bus-cut",
   "minutes": 2,
   "path": "/transportation/fy2027-athletic-bus-cut",
   "ready": true,
   "shelves": [
    "transportation",
    "athletics"
   ],
   "title": "FY2027 athletic bus cut"
  },
  "fy2027-bus-budget": {
   "finding": "School-day buses rise 11.2% in FY2027; the total shows 2.4% because athletic buses were cut.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "fy2027-bus-budget",
   "minutes": 1,
   "path": "/transportation/fy2027-bus-budget",
   "ready": true,
   "shelves": [
    "transportation"
   ],
   "title": "FY2027 bus budget"
  },
  "general-stabilization-fund": {
   "finding": "The general fund’s cash rose every year from FY2012 to FY2025, to $3,147,179.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "general-stabilization-fund",
   "minutes": 2,
   "path": "/town-reserves/general-stabilization-fund",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "General stabilization fund"
  },
  "hiring-versus-placing": {
   "finding": "Placements fell while in-district budgets rose; nothing published shows one caused the other.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "hiring-versus-placing",
   "minutes": 1,
   "path": "/special-education/hiring-versus-placing",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Hiring versus placing"
  },
  "in-district-special-education": {
   "finding": "The paraprofessional budget line grew 12.78% a year over 10 budgets; the state’s FTE fell 63.3%.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "in-district-special-education",
   "minutes": 2,
   "path": "/special-education/in-district-special-education",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "In-district special education"
  },
  "out-of-district-placements": {
   "finding": "The town counted 10 children placed out of district in FY2025, against 30 in FY2015.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "out-of-district-placements",
   "minutes": 2,
   "path": "/special-education/out-of-district-placements",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Out-of-district placements"
  },
  "out-of-district-tuition": {
   "finding": "$1,205,949 went to out-of-district tuition in FY2025; 39.3% of it was paid outside the general fund.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "out-of-district-tuition",
   "minutes": 2,
   "path": "/special-education/out-of-district-tuition",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Out-of-district tuition"
  },
  "participation": {
   "finding": "The district counted 649 sport participations in FY2026, against 675 in FY2024.",
   "generator": "scripts/build_athletics_topics.py",
   "home": "athletics",
   "id": "participation",
   "minutes": 1,
   "path": "/athletics/participation",
   "ready": true,
   "shelves": [
    "athletics"
   ],
   "title": "Participation"
  },
  "reserves-and-the-gap": {
   "finding": "Spent on the school gap, the general fund covers FY2028 and FY2029 and runs out in FY2030, by our arithmetic.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "reserves-and-the-gap",
   "minutes": 1,
   "path": "/town-reserves/reserves-and-the-gap",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Reserves against the gap"
  },
  "special-education-overruns": {
   "finding": "In the worst of 17 years, FY2013, special education needed $223,774 beyond its voted budget.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "special-education-overruns",
   "minutes": 2,
   "path": "/special-education/special-education-overruns",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Special education overruns"
  },
  "special-education-transportation": {
   "finding": "The fastest-growing bus line: 10.1% a year, and $67,555 past its FY2026 budget.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "special-education-transportation",
   "minutes": 2,
   "path": "/transportation/special-education-transportation",
   "ready": true,
   "shelves": [
    "transportation",
    "special-education",
    "fy2026-closeout"
   ],
   "title": "Special education transportation"
  },
  "spending-by-category": {
   "finding": "Coaches and buses cost most on the district’s sheet; the town’s officials account held $0 in FY2026.",
   "generator": "scripts/build_athletics_topics.py",
   "home": "athletics",
   "id": "spending-by-category",
   "minutes": 1,
   "path": "/athletics/spending-by-category",
   "ready": true,
   "shelves": [
    "athletics"
   ],
   "title": "Spending by category"
  },
  "stabilization-balances": {
   "finding": "The town’s ledger files $9,061,421 under its nine stabilization accounts, at the start of FY2026.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "stabilization-balances",
   "minutes": 1,
   "path": "/town-reserves/stabilization-balances",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Stabilization fund balances"
  },
  "stabilization-deposits": {
   "finding": "Town Meeting put $350,000 into the two town funds in May 2024, and passed over both articles in May 2025.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "stabilization-deposits",
   "minutes": 1,
   "path": "/town-reserves/stabilization-deposits",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Stabilization deposits"
  },
  "stabilization-withdrawals": {
   "finding": "The record shows $317,392 taken from stabilization funds in 9 votes, none from the general fund.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "stabilization-withdrawals",
   "minutes": 1,
   "path": "/town-reserves/stabilization-withdrawals",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Stabilization withdrawals"
  },
  "state-reimbursement": {
   "finding": "The state repays 5.5% of what the town spends on buses, all of it for special education.",
   "generator": "scripts/build_transportation.py",
   "home": "transportation",
   "id": "state-reimbursement",
   "minutes": 1,
   "path": "/transportation/state-reimbursement",
   "ready": true,
   "shelves": [
    "transportation"
   ],
   "title": "State reimbursement"
  },
  "students-with-an-iep": {
   "finding": "258 Lunenburg children had a special education plan in FY2026, 16.3% of those enrolled.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "students-with-an-iep",
   "minutes": 1,
   "path": "/special-education/students-with-an-iep",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Students with an IEP"
  },
  "total-athletics-cost": {
   "finding": "No document states one total: three sheets give $185,356 to $349,145 for the same teams in FY2024.",
   "generator": "scripts/build_athletics_topics.py",
   "home": "athletics",
   "id": "total-athletics-cost",
   "minutes": 2,
   "path": "/athletics/total-athletics-cost",
   "ready": true,
   "shelves": [
    "athletics"
   ],
   "title": "Total athletics cost"
  },
  "town-budget-and-fee-fund": {
   "finding": "The fee fund paid 45.8% of athletics spending in FY2024 and 5.7% in FY2025, on the town’s books.",
   "generator": "scripts/build_athletics_topics.py",
   "home": "athletics",
   "id": "town-budget-and-fee-fund",
   "minutes": 1,
   "path": "/athletics/town-budget-and-fee-fund",
   "ready": true,
   "shelves": [
    "athletics"
   ],
   "title": "Town budget and fee fund"
  },
  "tuition-budget": {
   "finding": "FY2027 budgets out-of-district tuition at $700,142, $591,151 below FY2026, a 46% cut.",
   "generator": "scripts/build_special_education_topics.py",
   "home": "special-education",
   "id": "tuition-budget",
   "minutes": 1,
   "path": "/special-education/tuition-budget",
   "ready": true,
   "shelves": [
    "special-education"
   ],
   "title": "Tuition budget"
  },
  "who-may-spend-it": {
   "finding": "Only the general fund, $3,147,179 of $9,061,421, may go to any lawful use, by a two-thirds vote.",
   "generator": "scripts/build_town_reserves_topics.py",
   "home": "town-reserves",
   "id": "who-may-spend-it",
   "minutes": 1,
   "path": "/town-reserves/who-may-spend-it",
   "ready": true,
   "shelves": [
    "town-reserves"
   ],
   "title": "Who may spend it"
  }
 }
}