Under budget twice
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-repeat-lines.json
6 budget areas came in under every year from FY2023 to FY2026; 11 of 18 did in both FY2025 and FY2026.
| FY2025 | FY2026 | |
|---|---|---|
| Building & grounds upkeep | $50,175 | $195,934 |
| Counselors & psychologists | $2,695 | $191,162 |
| Supplies, services & everything else | $108,930 | $71,861 |
| Teachers & substitutes | $11,529 | $167,992 |
| Custodians | $113,829 | $11,352 |
| Out-of-district tuition | $29,946 | $88,522 |
| Health insurance & benefits | $5,629 | $107,003 |
| Coaches & activity advisors | $3,177 | $33,020 |
| Athletics & activities expenses | $11,673 | $18,885 |
| Legal services | $2,514 | $14,030 |
| Administrators & office staff | $9,502 | $4,087 |
Left unspent, net of accounts that ran over. Strong bars: under budget all four years, FY2023 to FY2026. FY2026 is not yet closed.
1 · The facts
11
of 18 under budget both years
$349,601
they left, FY2025
$903,849
they left, FY2026, not yet closed
$627,117
the whole surplus, FY2025
$482,118
the whole surplus, FY2026, before the close
6
under budget every year, FY2023 to FY2026
$1,682,428
they left over the four years
$50,175
building upkeep, FY2025
$195,934
building upkeep, FY2026
93
of 296 left money both years
$1,023,179
those accounts left, FY2026
—
whether budgeted high or run lean
not published
2 · What it shows
- 1
Over those four years, the 6 areas left $1,682,428 between them.
- 2
The 11 under both years left $349,601 in FY2025, 56% of its surplus; in FY2026, $903,849, more than all of it.
- 3
Building & grounds upkeep left the most of them over the two years: $50,175, then $195,934.
- 4
Line by line, 93 of 296 accounts left money in both years; in FY2026 they left $1,023,179.
| Account | FY2025 | FY2026 | Both years | Every year since FY2023 | |
|---|---|---|---|---|---|
| Sped Tuitions-Private | 0100-3-300-9300-51-1-06-2-535019 | $531 | $522,629 | $523,160 | no |
| Heating Charges/Natural Gas | 0100-3-300-4120-99-1-74-2-521025 | $43,086 | $45,560 | $88,647 | no |
| P.S. Special Ed Teachers | 0100-3-300-2310-51-2-06-1-511001 | $1,372 | $60,583 | $61,955 | no |
| Custodial Supplies | 0100-3-300-4110-99-1-74-2-541001 | $29,478 | $16,594 | $46,073 | no |
| Unemployment Compensation | 0100-3-300-5200-99-1-99-2-570008 | $5,629 | $28,690 | $34,319 | yes |
| Equipment-Mtc & Lease | 0100-3-300-7400-99-1-08-2-525012 | $11,626 | $19,269 | $30,895 | no |
| Building Mtc Supplies | 0100-3-300-4220-99-1-74-2-541002 | $8,750 | $19,549 | $28,299 | yes |
| M.S. Custodians | 0100-3-300-4110-05-5-74-1-511003 | $24,110 | $1,975 | $26,085 | no |
| Counsel/Legal Expenses | 0100-3-300-2110-51-1-06-2-535004 | $5,100 | $19,975 | $25,075 | no |
| Contracted Services | 0100-3-300-4400-99-1-52-2-535006 | $6,162 | $18,565 | $24,727 | no |
| Emergency Expenditures | 0100-3-300-4220-99-1-74-2-545004 | $2,500 | $21,000 | $23,500 | yes |
| H.S. Custodians | 0100-3-300-4110-06-6-74-1-511003 | $17,195 | $5,329 | $22,524 | no |
| Fire Safety/Furniture Repair | 0100-3-300-4230-99-1-74-2-525009 | $3,431 | $18,647 | $22,078 | yes |
| Contracted Services | 0100-3-300-1450-99-1-52-2-535006 | $7,831 | $11,032 | $18,863 | no |
| M.S. Teachers/Regular | 0100-3-300-2305-05-5-10-1-511001 | $29 | $16,713 | $16,742 | no |
| Counsel/Legal Expenses | 0100-3-300-1430-01-1-01-2-535004 | $2,514 | $14,030 | $16,543 | no |
| Ms Sped Resource Room Teachers | 0100-3-300-2310-51-5-06-1-511001 | $639 | $14,534 | $15,173 | no |
| Contracted Services | 0100-3-300-4210-01-1-74-2-535006 | $11,036 | $3,992 | $15,029 | yes |
| Athletic Coaches | 0100-3-300-3510-06-6-67-1-519003 | $985 | $13,562 | $14,547 | no |
| H.S. Administrative Secretary | 0100-3-300-2210-01-6-08-1-511002 | $1 | $13,724 | $13,725 | yes |
| Workbooks | 0100-3-300-2415-04-4-28-2-555001 | $10,177 | $2,273 | $12,451 | no |
| Mtc Of Grounds Supplies | 0100-3-300-4210-99-1-74-2-545003 | $0 | $11,382 | $11,382 | yes |
| Business Manager'S Salary | 0100-3-300-1410-01-1-03-1-511001 | $1,497 | $7,931 | $9,428 | no |
| Purchase Of Service | 0100-3-300-3200-99-1-56-2-531006 | $2,250 | $7,115 | $9,365 | no |
| Ace General Supplies | 0100-3-300-2110-51-1-06-2-545001 | $617 | $8,289 | $8,906 | yes |
| Equipment Reconditioning | 0100-3-300-3510-06-6-67-2-555048 | $3,392 | $4,643 | $8,035 | yes |
| Workbooks | 0100-3-300-2415-05-5-28-2-555001 | $7,724 | $79 | $7,802 | no |
| E.S. Sped Substitutes | 0100-3-300-2325-51-4-71-1-512203 | $1 | $7,696 | $7,697 | no |
| Rubbish Removal Charges | 0100-3-300-4130-99-1-74-2-521013 | $4,537 | $3,128 | $7,665 | yes |
| Telephone Charges | 0100-3-300-4130-99-1-74-2-521014 | $373 | $7,284 | $7,657 | yes |
MUNIS account numbers, general fund department 300; left unspent is the available budget at period 13, FY2026 before its close. Accounts in one category can offset: tuition accounts ran far under and far over.
What was said
“the FY26 budget, which was developed by the prior team, would need to be reviewed line by line to determine whether the same assumptions that produced the FY25 surplus are embedded in the current year's budget”
Select Board minutes, 9 September 2025, Town Manager’s report
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