Surplus suggestions

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-suggestions.json

The surplus came from many small leftovers, year after year, not one line; these options follow from that.

How spread out the leftover was

FY2025, the accounts that came in under budget, by how much each left. FY2025, because nothing in it ran over to offset it.

1 · The facts

154
left money in FY2025
8%
of it on the largest one
54
under budget every year, FY2023 to FY2026
33.0%
budget left at end of March, FY2023
40.2%
budget left at end of March, FY2026
$81,553
upkeep orders released unpaid, FY2026
$480,204
tuition budget set lower for the circuit breaker
$1,035,303
moved between lines in June, FY2025
$1,201,434
spent past budget, FY2026, before its close
15
upkeep accounts, none over budget

2 · What it shows

1
FY2025’s leftover was spread over 154 accounts; the largest held 8% of it.
2
54 accounts left money in every year from FY2023 to FY2026.
3
By the end of March FY2026 had 40.2% of its budget left, against 33.0% in FY2023.
4
None of the 15 building upkeep accounts ran over in FY2026.

Six options, each with what it costs

Options, not findings: each rests on the figures above it, and none depends on knowing why the money was left. Open a card for the question it raises for the budget.

Build next year’s lines from actual spendingWho: the Superintendent and the business manager, with the School Committee54accounts under budget every year, FY2023 to FY2026

54 of 296 accounts, and 6 of 18 budget areas, left money in every year from FY2023 to FY2026.

Upkeep budget, FY2023 to FY2026 +96%
Upkeep spending +37%

The option


The question for the budget	What is each line’s request against its last three years of actual spending, and what is the basis where it is higher?
What it costs	Less cushion: some lines will run short in the year and need a transfer the Committee votes, in the open.
Who bears it	The business office, in a longer budget build; the Committee, in more transfer votes.

“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”

The Town Manager, Select Board minutes, 9 September 2025

What this does not show: why these lines are set above what they spend: caution, a level-service rule carried forward and vacancies all fit. Would settle it: the district’s line-by-line budget build-up, with the basis for each line.

Reforecast the year in February or MarchWho: the business manager reports; the School Committee decides40.2%of the budget left at the end of March, FY2026

At the end of March FY2026 had 40.2% left; FY2023 had 33.0%. The gap opens in February.

March, FY2024 32.6%
March, FY2025 38.7%

The option


The question for the budget	What does the spring forecast say will lapse, line by line, and should any of it be moved before June by transfer?
What it costs	Staff time, and a risk of buying for its own sake: a forecast surplus would fund priorities already planned, not whatever can be ordered.
Who bears it	The business office; the Committee, which votes the transfers.

What this does not show: how much of a spring gap is timing, as with health insurance posted in June, and how much will lapse. Would settle it: a spring year-end forecast by line, from the business office.

Review open purchase orders every quarterWho: the business office$81,553building upkeep orders released unpaid, FY2026

$37,626 of FY2025’s orders on contracted building services were budgeted again in FY2026 and closed unpaid on 30 June.

Open orders when the FY2026 report ran $236,767

The option


The question for the budget	Which open orders are still needed, and which should be closed so the money is seen as available before June?
What it costs	A quarterly review in the business office; nothing else.
Who bears it	The business office.

What this does not show: whether a released order’s job was done another way. Would settle it: the facilities work orders, matched to each purchase order.

Budget the circuit breaker in the openWho: the business manager$480,204collaborative tuition budgeted lower, for the circuit breaker

The reimbursement arrived as one June entry of $333,495; July to May the fund paid $4,005.

The option


The question for the budget	What is tuition’s gross cost, what circuit breaker money is expected, and how do the two compare each quarter?
What it costs	Two lines where there is one; a quarterly reconciliation.
Who bears it	The business manager.

What this does not show: why the reimbursement was taken in one entry at year end. Would settle it: the district’s circuit breaker claim and the state’s payment schedule.

Check the ledger against the voted budgetWho: the business office, once a year2grounds lines loaded the other way round

The budget book puts $59,000 on grounds contracted services and $21,730 on grounds supplies; MUNIS holds them the other way round.

The option


The question for the budget	Does every MUNIS line hold the figure the Committee voted for it?
What it costs	A one-time comparison when the budget is loaded.
Who bears it	The business office.

What this does not show: whether any other line was loaded differently from the book. Would settle it: the voted budget against the MUNIS original appropriation, line by line.

Report budget against actual every monthWho: the School Committee, as a standing item$1,035,303moved between lines in June, FY2025

After those transfers FY2025 ran over by $22,275; FY2026, before its own, by $1,201,434.

The option


The question for the budget	What does this month’s year-to-date report show, line by line, against the plan?
What it costs	Little: MUNIS already prints the report each month.
Who bears it	The business office prepares it; the Committee reads it.

“The documents needed on this topic were not provided but should be available for the next meeting.”

Finance Committee minutes, 11 June 2026, on year-end transfers

What this does not show: which lines the June transfers covered, and why. Would settle it: the FY2025 year-end transfer memos, with the line each covered.

1 · The facts

2 · What it shows

Six options, each with what it costs

Sources