Surplus, step by step
lunenburgbudgetproject.org — written by the Lunenburg Budget Project, an independent tool for residents. Not affiliated with the Town of Lunenburg, the School Committee or the school district. The data this page is computed from: /data/topics/surplus-bridge.json
FY2026’s leftover is $482,118 to $718,885, depending on $236,767 of purchase orders still open.
| Change | Total after | |
|---|---|---|
| Left unspent, FY2025 | $627,117 | $627,117 |
| Original appropriation | +$943,400 | $1,570,517 |
| Encumbrances carried forward | -$111,899 | $1,458,618 |
| Other transfers and adjustments | +$319,492 | $1,778,110 |
| Payroll | -$746,676 | $1,031,433 |
| Vendor invoices | -$272,132 | $759,302 |
| Journal entries | -$50,683 | $708,619 |
| Cash receipts credited | +$10,266 | $718,885 |
| Open encumbrances | -$236,767 | $482,118 |
| Left unspent, FY2026 | $482,118 | $482,118 |
Each step is the change from FY2025 to FY2026 and its effect on what was left. School general fund, department 300.
1 · The facts
$627,117
left unspent, FY2025
$482,118
left unspent, FY2026, before the close
$1,150,993
more budget in FY2026 than in FY2025
$1,059,225
more spent in FY2026 than in FY2025
$236,767
open encumbrances, FY2026
$746,676
more through payroll
$272,132
more through vendor invoices
$50,683
more through journal entries
$452,580
off collaborative tuitions, 1 July 2024
-$306,573
transfers and adjustments, FY2025
$12,919
transfers and adjustments, FY2026
$718,885
left before open orders, FY2026
2 · What it shows
- 1
Before open orders, FY2026 left $718,885, more than FY2025’s $627,117: the budget grew more than spending.
- 2
Payroll rose $746,676, 4.9%; vendor invoices $272,132, 3.6%; journal entries $50,683.
- 3
Transfers and adjustments, beyond carried-forward encumbrances: -$306,573 in FY2025, $12,919 in FY2026.
- 4
Encumbrances carried out of each closed year: $74,805, $184,071, $72,172. FY2026 has $236,767 open.
| Left, FY2025 | Budget | Payroll | Vendor invoices | Journal entries | Encumbered | Left, FY2026 | |
|---|---|---|---|---|---|---|---|
| Counselors & psychologists | $2,695 | $34,400 | $124,963 | $0 | $29,105 | $0 | $191,162 |
| Teachers & substitutes | $11,529 | $157,467 | -$519,333 | $0 | $518,329 | $0 | $167,992 |
| Building & grounds upkeep | $50,175 | $124,932 | $0 | $47,597 | -$8,701 | -$18,070 | $195,934 |
| Health insurance & benefits | $5,629 | $476,514 | $0 | $835,414 | -$1,210,554 | $0 | $107,003 |
| Out-of-district tuition | $29,946 | $529,049 | $0 | -$745,260 | $333,495 | -$58,708 | $88,522 |
| Coaches & activity advisors | $3,177 | -$47,839 | -$100,424 | -$7,973 | $186,078 | $0 | $33,020 |
| Legal services | $2,514 | $6,436 | $0 | $15,092 | -$1,725 | -$8,288 | $14,030 |
| Athletics & activities expenses | $11,673 | $6,672 | $0 | -$39,006 | $63,070 | -$23,524 | $18,885 |
| Administrators & office staff | $9,502 | -$115,931 | -$25,920 | $0 | $136,435 | $0 | $4,087 |
| Nurses & other staff | $2,015 | $31,186 | -$44,388 | $0 | $3,867 | $0 | -$7,321 |
| Professional development | $2,075 | $6,800 | $0 | -$21,036 | $4,223 | -$475 | -$8,413 |
| Supplies, services & everything else | $108,930 | -$82,438 | -$1,250 | $50,860 | $9,546 | -$13,787 | $71,861 |
| Equipment & technology | $64,748 | -$104,503 | $0 | -$44,458 | $81,344 | -$5,437 | -$8,305 |
| Transportation | $10,406 | $189,707 | $0 | -$254,403 | $0 | -$13,265 | -$67,555 |
| Heat, electricity & utilities | $63,570 | $10,828 | $0 | -$42,098 | $33,935 | -$88,029 | -$21,792 |
| Custodians | $113,829 | $4,517 | -$129,584 | $110 | $22,480 | $0 | $11,352 |
| Special-ed contracted services | $13,408 | -$34,482 | $0 | -$72,002 | $0 | -$7,186 | -$100,262 |
| Paraprofessionals | $121,294 | -$42,322 | -$50,741 | $5,031 | -$241,344 | $0 | -$208,082 |
Each middle column is that piece’s effect on what was left; negative is spending that rose or budget that fell. Journal entries move spending between lines after it is paid, so a row’s payroll and journal entries can run opposite ways.
Sources
- Lunenburg Budget Project — munis-school-journal.csv (every school journal line, FY2023–FY2026, our redacted reading of the Town’s Report 1)
- Lunenburg Budget Project — munis-school-journal-accounts.csv (every school account, with the FY2026 figures the report prints)
- Town of Lunenburg — how the journal reached us, and what was redacted