FY breakdown
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/fy-breakdown.json
The plan and what happened
Our placing of other funds’ spending on the lines
In dollars
Hatched: spent on no school line
Unspent is shown for the school general fund and the circuit breaker the book counted on, the two with an allocation for the year. Most grants and revolving funds print no budget for the year, so theirs is not drawn.
The figures behind the chart
| FY2026 | |
|---|---|
| The plan | |
| Voted | $26,247,474 |
| Transfers in or out | $12,919 |
| Last year’s orders carried in | $72,172 |
| Budget | $26,332,564 |
| Collaborative tuition, before the offset | $782,867 |
| Counted on in the book | $480,204 |
| Collaborative tuition, voted | $302,663 |
| The school general fund | |
| Spent before re-charges | $26,280,120 |
| Budget less spent before re-charges | $52,444 |
| Re-charged off it to other funds | $635,319 |
| Re-charged back onto it | $205,645 |
| Spent, after re-charges | $25,850,446 |
| Left | $482,118 |
| Circuit breaker, collaborative tuition | |
| Counted on in the book | $480,204 |
| Charged to the circuit breaker | $333,495 |
| Charged, against what was counted on | −$146,710 |
| Other funds | |
| IDEA grants | $321,011 |
| Other grants | $448,941 |
| Circuit breaker, other lines | $4,005 |
| Fees, revolving funds and lunch | $439,865 |
| Capital and other appropriations | $53,639 |
| of which re-charged after the school budget paid | $301,824 |
| Other funds, toward the school lines | $1,267,460 |
| Other funds, on no school line | $2,477,640 |
| Other funds, everything spent | $3,745,100 |
| What happened | |
| The plan | $26,812,769 |
| Everything spent, every fund | $29,929,041 |
| Beyond the plan | $3,116,273 |
The lines as the year’s book prints them
Approved budget book, line 301
Collaborative Tuitions 190,979.00$ 460,951.80$ 782,867.00$ 321,915.20$ 69.84%Circuit Breaker (70% = $422,408) (75% = 452,580) (452,580.00)$ (480,204.44)$ (27,624.44)$ 6.10%What it means: Where the general fund ends under its budget, the grey part is bills re-charged to other funds after it paid them, not spending it avoided; the circuit breaker row shows whether the money the book counted on came.
From the plan to what happened
Our placing of other funds’ spending on the lines
What it means: The gap between the plan and what happened is mostly money no budget book plans for: other funds, much of it on no school line.
The biggest changes from last year
Every school line, this year against the last, from the journal
What it cost, every fund8 of 258 lines changed
| FY2025 | FY2026 | Change | % | |
|---|---|---|---|---|
| Collaborative TuitionsOut-of-district tuition | $487,249 | $1,070,265 | +$583,016 | +120% |
| Health Insurance · Insurance ProgramsHealth insurance & benefits | $3,448,282 | $3,802,869 | +$354,587 | +10% |
| Contracted Services · Maintenance Of BuildingsBuilding & grounds upkeep | $506,322 | $307,262 | −$199,059 | −39% |
| P.S. Sped ParaprofessionalsParaprofessionals | $274,982 | $464,971 | +$189,989 | +69% |
| Special Ed Transportation · Transportation ExpensesTransportation | $459,364 | $634,011 | +$174,646 | +38% |
| E.S. Teachers/RegularTeachers & substitutes | $1,431,891 | $1,599,496 | +$167,605 | +12% |
| H.S. Teachers/RegularTeachers & substitutes | $2,938,095 | $2,791,452 | −$146,643 | −5% |
| Kindergarten Aides/Regular · Kindergarter Aides/RegularParaprofessionals · new this year | $0 | $93,691 | +$93,691 | — |
Final budget8 of 263 lines changed
| FY2025 | FY2026 | Change | % | |
|---|---|---|---|---|
| Health Insurance · Insurance ProgramsHealth insurance & benefits | $3,248,744 | $3,701,195 | +$452,451 | +14% |
| Sped Tuitions-Private · Special Ed Tuitions-PrivateOut-of-district tuition | $703,872 | $988,630 | +$284,758 | +40% |
| Collaborative TuitionsOut-of-district tuition | $58,372 | $302,663 | +$244,291 | +419% |
| H.S. Teachers/RegularTeachers & substitutes | $2,938,772 | $2,719,099 | −$219,673 | −7% |
| P.S. Sped ParaprofessionalsParaprofessionals | $317,143 | $441,328 | +$124,185 | +39% |
| E.S. Teachers/RegularTeachers & substitutes | $1,431,891 | $1,552,471 | +$120,580 | +8% |
| Special Ed Transportation · Transportation ExpensesTransportation | $445,328 | $565,735 | +$120,407 | +27% |
| M.S. Teachers/RegularTeachers & substitutes | $1,943,714 | $2,038,757 | +$95,043 | +5% |
Left in the budget8 of 255 lines changed
| FY2025 | FY2026 | Change | % | |
|---|---|---|---|---|
| Sped Tuitions-Private · Special Ed Tuitions-PrivateOut-of-district tuition | $531 | $522,629 | +$522,098 | — |
| Collaborative TuitionsOut-of-district tuition | $29,415 | -$434,108 | −$463,523 | — |
| Contracted Services · Maintenance Of BuildingsBuilding & grounds upkeep | -$57,576 | $75,660 | +$133,236 | — |
| Electricity Charges · Utility Services School DeptHeat, electricity & utilities | $0 | -$110,338 | −$110,338 | — |
| Contract Related Services · Tutoring/Contracted ServicesSpecial-ed contracted services | $8,958 | -$100,520 | −$109,478 | — |
| Psychologists Salaries · School Psychologist-Primary ScCounselors & psychologists | $0 | $98,784 | +$98,784 | — |
| Kindergarten Aides/Regular · Kindergarter Aides/RegularParaprofessionals · new this year | $0 | -$93,691 | −$93,691 | — |
| Health Insurance · Insurance ProgramsHealth insurance & benefits | $0 | $78,313 | +$78,313 | — |
What it means: A big change is a place to look, not a finding: a line can move because the work grew, because a bill fell in a different year, or because the cost was booked to a different line.
Money in, money out
Every receipt and payment in the journal, tied to the Town’s period-13 report
FY2026: Still open in the journal: received and spent to date.
| Who paid | Received | Spent | Received less spent | Balance at 30 June | Against the year before |
|---|---|---|---|---|---|
| $74,333 | $585,712 | −$511,379 | $43,574not known for 9 of its funds | −$295,583 | |
| $0 | $435,542 | −$435,542 | -$300,476 | −$569,936 | |
| $1,505,666 | $1,856,768 | −$351,102 | $873,984 | −$539,012 | |
| $325,970 | $337,499 | −$11,529 | $281,806 | −$121,896 | |
| Every fund shown53 funds | $1,905,969 | $3,215,521 | −$1,309,552 | $898,888not known for 9 of its funds | −$1,526,427 |
Capital articles, scholarships and custodian details are left out: what Town Meeting votes a capital article is not recorded as received in the school journal, so only its spending would show.
What it means: A plus means a fund took in more than it paid out that year; a minus means it drew on what it held. The figures say how much, not why: a grant paid after the money is spent shows a minus first and a plus later.
Where each source’s money went
Our placing of other funds’ spending on the lines
Largest lines this year: Sped Tuitions-Private · Special Ed Tuitions-Private $287,108 · General Supplies · Special Ed General Supplies $10,122 · Testing Materials · Psychological Expenses $6,635
Largest lines this year: Kindergarten Teachers/Regular $92,110 · Computers-Purchase & Lease · Computers - Purchase & Lease $84,581 · Emergency Expenditures · Mtc Of Bldgs/Emergency Expend $75,000
Largest lines this year: Collaborative Tuitions $333,495
Largest lines this year: Health Insurance · Insurance Programs $179,987 · Dues And Fees · Athletic Expenses $76,127 · Contracted Services · Maintenance Of Buildings $34,756
Spent counts orders still owed at 30 June in the year they were ordered, as every block on this page does; Money in, money out counts cash, so the two can differ by those orders.
What it means: A source whose bar stops short of its mark spent less than it received that year; one that runs past it drew on what it held. Which lines it paid moving from year to year is a measurement; why is not.
Across the year line
Every posting on the school lines; each crossing tied to the other year
from FY2025 → Came in across 1 July
FY2025’s orders, carried in
$72,172
paid or still owed this year $30,794never paid: ends the year as Left $41,377
Last year’s budget, carried in with orders placed before 30 June. What is never paid lapses into this year’s Left, though this year’s own budget did not leave it.
Never paid, largest lines (5)
- $37,626Contracted Services · Maintenance Of Buildings
- $1,108Computers-Purchase & Lease · Computers - Purchase & Lease
- $1,000Postage · Superintendent Office Expenses
- $658Contracted Evaluations · Tutoring/Contracted Services
- $411Counsel/Legal Expenses · School Committee Legal Expense
This year’s bills, paid ahead by FY2025
$0
Bills for this year paid from last year’s budget. This year spends less for them, so its Left is higher by the same amount.
Went out across 30 June → to FY2027
Orders still owed on 30 June, carried to FY2027
$236,767
Counted as spent this year, paid next year. Next year carries in the budget for them. FY2027’s books are not in the journal yet, so the other side cannot be checked.
Largest lines (5)
- $62,362Electricity Charges · Utility Services School Dept
- $58,708Collaborative Tuitions
- $23,524Transportation · Athletic Expenses
- $17,968Heating Charges/Natural Gas · Heating Of Buildings Expenses
- $13,265Special Ed Transportation · Transportation Expenses
FY2027’s bills, paid early
$189,277
Spending this year did not need. Without it, this year would have left that much more, and next year starts with the bill already paid.
FY2027’s bills, paid early (1)
- $189,277Collaborative Tuitions
Left, which lapses at the close
$482,118
What the school budget did not spend. It does not carry to next year: the year closes and the budget for next year is voted fresh.
Entries posted to this year after it ended
0 entries
The books stay open for weeks after 30 June, so this is ordinary. It shows how much of the year was settled after it ended, and that a report printed in June shows a different year. FY2026’s close is not in the journal we hold, so its count may still grow.
What it means: Every crossing changes what the year’s own figures say without any bill costing more or less: a year can look under budget because last year paid its bills, or over because it paid next year’s.
Every week of the year
Every posting on the school lines, by week
$27,245,756 spent or owed, every line · $635,319 re-charged off the school budget · $205,645 re-charged back onto it
$635,319 of the $635,319 re-charged off the school budget in FY2026 was re-charged in June.
Hover or tap a week for its largest entries; tap again, or press Escape, to clear.
What it means: Re-charges are journal entries, so they land when the books are adjusted, not when the bills were paid. The line under the totals says how much of the year’s landed in June.
Budget changes after the vote
Every budget transfer in the journal
82 lines changed after the vote · ⚑ 12 flaggedOpen a line for the transfers that changed it · Click a heading to sort
| Category | School line | Voted | Transfers | Carried in | Final budget | Change ↓ |
|---|---|---|---|---|---|---|
| Salary reserve | School Salary Reserve · School Dept Salary Reserve0100-3-300-0300-99-0-99-4-517006 | $90,770 | −$90,770 | $0 | ⚑ −$90,770−100% | |
| Teachers & substitutes | Hs Sped Resource Room Teacher · H.S. Sped Teachers0100-3-300-2310-51-6-06-1-511001 | $449,087 | −$81,076 | $368,011 | −$81,076−18% | |
| Counselors & psychologists | H.S. Guidance Secretary · H.S. Guidance/Social Workers0100-3-300-2710-06-6-65-1-511002 | $0 | +$42,967 | $42,967 | ⚑ +$42,967not voted | |
| Paraprofessionals | E.S. Sped Paraprofessionals · Es Sped Paraprofessionals0100-3-300-2330-51-4-13-1-511203 | $225,152 | +$33,623 | $258,776 | +$33,623+15% | |
| Building & grounds upkeep | Contracted Services · Maintenance Of Buildings0100-3-300-4220-01-1-74-2-535006 | $257,000 | −$7,535 | $38,826 | $288,291 | +$31,291+12% |
| Athletics & activities expenses | Dues And Fees · Athletic Expenses0100-3-300-3510-06-6-67-2-535020 | $0 | +$29,965 | $29,965 | ⚑ +$29,965not voted | |
| Teachers & substitutes | M.S. Regular Substitutes · M.S. Substitutes0100-3-300-2325-05-5-71-1-512103 | $11,000 | +$21,230 | $32,230 | ⚑ +$21,230+193% | |
| Athletics & activities expenses | Athletic Insurance · Athletic Expenses0100-3-300-3510-06-6-67-2-535018 | $29,000 | −$20,000 | $9,000 | ⚑ −$20,000−69% | |
| Paraprofessionals | Paraprofessionals · Ace Spec Ed Paraprofessionals0100-3-300-2330-51-1-13-1-511203 | $43,742 | +$19,199 | $62,941 | +$19,199+44% | |
| Paraprofessionals | P.S. Sped Paraprofessionals0100-3-300-2330-51-2-13-1-511203 | $424,416 | +$16,913 | $441,328 | +$16,913+4% |
Flagged: the final budget is half again or half less than the vote, by at least $5,000, or the line was not voted. Thresholds of ours.
What it means: A line’s final budget can be far from what Town Meeting voted. Compare spending to the final budget and the line can look on target when the vote was not.
Every line, budget and cost
Our placing of other funds’ spending on the lines
Other funds can pay a line’s bills in two ways, and only one of them changes Left. The school budget can pay first and a journal entry RE-CHARGE the bills to a grant or another fund later: the school budget’s spending falls and Left rises, and the line cost the same. Or the other fund can pay FROM THE START: Left is untouched, and the line cost more than the school budget shows. Hover or tap a circled amount to see each entry.
Other funds: grants, the circuit breaker, fees and revolving funds, and capital articles. Re-charges are the Town’s own entries; which spending counts as paid from the start toward a line is our match, by payee or by kind of work.
| The school budget | What the line cost, every fund | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Line | Category | Voted | +Transfers in or out | +Carried from last year | =Budget | −Spent before re-charges | +Re-charged to other funds | −Re-charged from other funds | =Left ↓ | Spent by the school budget | +Paid by other funds, re-charged later | +Paid by other funds, from the start | =Total spent, all funds | Change in what it cost |
| ↗Sped Tuitions-Private · Special Ed Tuitions-Private | Out-of-district tuition | $988,630 | $0 | $0 | $988,630 | $466,001 | · | · | $522,629 | $466,001 | · | 10 payments | $753,108 | +$34,408 |
| ↗Psychologists Salaries · School Psychologist-Primary Sc | Counselors & psychologists | $98,784 | $0 | $0 | $98,784 | $0 | · | · | $98,784 | $0 | · | · | $0 | −$92,380 |
| ↗Health Insurance · Insurance Programs | Health insurance & benefits | $3,701,195 | $0 | $0 | $3,701,195 | $3,679,501 | 1 journal entry | · | $78,313 | $3,622,882 | 1 journal entry | 48 payments | $3,802,869 | +$354,587 |
| ↗P.S. Teachers/Regular · P.S. Teachers Regular | Teachers & substitutes | $1,172,728 | $0 | $0 | $1,172,728 | $1,095,292 | · | · | $77,436 | $1,095,292 | · | · | $1,095,292 | −$32,299 |
| ↗Contracted Services · Maintenance Of Buildings | Building & grounds upkeep | $257,000 | -$7,535 | $38,826 | $288,291 | $212,631 | · | · | $75,660 | $212,631 | · | 3 funds · 74 payments | $307,262 | −$199,059 |
| ↗Social Workers Salaries · H.S. Guidance/Social Workers | Counselors & psychologists | $90,212 | $0 | $0 | $90,212 | $20,877 | · | · | $69,335 | $20,877 | · | · | $20,877 | −$65,865 |
| ↗P.S. Special Ed Teachers | Teachers & substitutes | $635,488 | $0 | $0 | $635,488 | $574,905 | · | · | $60,583 | $574,905 | · | · | $574,905 | +$2,171 |
| ↗Heating Charges/Natural Gas · Heating Of Buildings Expenses | Heat, electricity & utilities | $145,000 | -$11,000 | $22,024 | $156,024 | $110,464 | · | · | $45,560 | $110,464 | · | · | $110,464 | +$5,918 |
| ↗Kindergarten Teachers/Regular | Teachers & substitutes | $446,662 | $0 | $0 | $446,662 | $493,804 | 2 journal entries | · | $44,968 | $401,694 | 2 journal entries | · | $493,804 | +$83,125 |
| ↗M.S. Guidance Counselors · M.S. Guidance/Social Workers | Counselors & psychologists | $147,680 | -$16,170 | $0 | $131,509 | $97,988 | · | · | $33,521 | $97,988 | · | · | $97,988 | +$2,371 |
| ↗Social Workers Salaries · M.S. Guidance/Social Workers | Counselors & psychologists | $92,939 | $0 | $0 | $92,939 | $63,214 | · | · | $29,725 | $63,214 | · | · | $63,214 | +$16,025 |
| ↗Unemployment Compensation · Insurance Programs | Health insurance & benefits | $51,063 | $0 | $0 | $51,063 | $22,373 | · | · | $28,690 | $22,373 | · | · | $22,373 | +$1,002 |
| ↗Sewerage Disposal · Utility Services School Dept | Heat, electricity & utilities | $50,000 | $0 | $0 | $50,000 | $23,397 | · | · | $26,603 | $23,397 | · | · | $23,397 | −$15,678 |
| ↗Emergency Expenditures · Mtc Of Bldgs/Emergency Expend | Building & grounds upkeep | $30,000 | $0 | $0 | $30,000 | $9,000 | · | · | $21,000 | $9,000 | · | 1 payment | $84,000 | +$1,500 |
| ↗Athletic Secretary · Athletic Department Salaries | Coaches & activity advisors | $20,407 | $0 | $0 | $20,407 | $0 | · | · | $20,407 | $0 | · | · | $0 | $0 |
| ↗Special Ed Equipment | Equipment & technology | $7,000 | $0 | $0 | $7,000 | $17,682 | · | · | -$10,682 | $17,682 | · | · | $17,682 | +$11,223 |
| ↗Asst/Secretary Salaries · Supertindents Office Salaries | Administrators & office staff | $161,879 | $15,155 | $0 | $177,034 | $189,510 | · | · | -$12,476 | $189,510 | · | · | $189,510 | +$5,134 |
| ↗New Equipment/System | Equipment & technology | $26,045 | $0 | $0 | $26,045 | $42,871 | · | · | -$16,826 | $42,871 | · | · | $42,871 | −$21,909 |
| ↗Contracted Services · Business Office Expenses | Supplies, services & everything else | $7,000 | $0 | $0 | $7,000 | $28,744 | · | · | -$21,744 | $28,744 | · | · | $28,744 | +$3,766 |
| ↗P.S. Sped Paraprofessionals | Paraprofessionals | $424,416 | $16,913 | $0 | $441,328 | $344,897 | · | 3 journal entries | -$23,643 | $464,971 | · | · | $464,971 | +$189,989 |
| ↗M.S. Spec Ed Paraprofessionals · M.S. Sped Paraprofessionals | Paraprofessionals | $373,590 | -$4,220 | $0 | $369,370 | $348,505 | · | 3 journal entries | -$24,806 | $394,176 | · | · | $394,176 | +$22,604 |
| ↗E.S. Sped Paraprofessionals · Es Sped Paraprofessionals | Paraprofessionals | $225,152 | $33,623 | $0 | $258,776 | $247,038 | · | 3 journal entries | -$28,162 | $286,938 | · | · | $286,938 | +$42,647 |
| ↗Hs Spec Ed Paraprofessionals · Hs Sped Paraprofessionals | Paraprofessionals | $275,473 | $7,562 | $0 | $283,034 | $312,068 | · | · | -$29,033 | $312,068 | · | · | $312,068 | +$18,017 |
| ↗H.S. Guidance Counselors · H.S. Guidance/Social Workers | Counselors & psychologists | $209,884 | $9,253 | $0 | $219,137 | $258,980 | · | · | -$39,843 | $258,980 | · | · | $258,980 | +$14,526 |
| ↗Special Ed Transportation · Transportation Expenses | Transportation | $565,734 | $0 | $1 | $565,735 | $633,291 | · | · | -$67,555 | $633,291 | · | 2 payments | $634,011 | +$174,646 |
| ↗H.S. Teachers/Regular | Teachers & substitutes | $2,719,099 | $0 | $0 | $2,719,099 | $2,791,452 | · | · | -$72,353 | $2,791,452 | · | · | $2,791,452 | −$146,643 |
| ↗Kindergarten Aides/Regular · Kindergarter Aides/Regular | Paraprofessionals | $0 | $0 | $0 | $0 | $93,691 | · | · | -$93,691 | $93,691 | · | · | $93,691 | +$93,691 |
| ↗Contract Related Services · Tutoring/Contracted Services | Special-ed contracted services | $103,000 | $2,500 | $0 | $105,500 | $206,020 | · | · | -$100,520 | $206,020 | · | 1 payment | $206,270 | +$74,353 |
| ↗Electricity Charges · Utility Services School Dept | Heat, electricity & utilities | $265,000 | $0 | $6,132 | $271,132 | $381,471 | · | · | -$110,338 | $381,471 | · | 1 payment | $382,731 | +$61,558 |
| ↗Collaborative Tuitions | Out-of-district tuition | $302,663 | $0 | $0 | $302,663 | $1,070,265 | 1 journal entry | · | -$434,108 | $736,770 | 1 journal entry | · | $1,070,265 | +$583,016 |
Spent counts orders still owed at year end, so for FY2025 and earlier Left can differ from the Town’s printed report by those orders.
Other funds’ spending not matched to any line · $2,477,640
- Revolving funds and lunch · a function the general fund has no line for$891,968
- Capital and other · a capital article$788,956
- Revolving funds and lunch · booked to a heading$492,194
- IDEA (special education) · booked to no function$306,246
- Student Opportunity Act · booked to no function$114,525
- Title I · moved between funds by journal entry$89,375
- Revolving funds and lunch · moved between funds by journal entry$35,400
- Family and community engagement · booked to a heading$24,843
- Title IIA · booked to a heading$16,002
- IDEA (special education) · booked to a heading$14,249
- Fair Share grant · booked to no function$14,097
- Title IV · booked to no function$9,240
- Title I · booked to a heading$7,864
- Revolving funds and lunch · booked to no function$1,733
- Special support (#1192) · moved between funds by journal entry$849
- Arts and culture · booked to no function$500
- Title IV · moved between funds by journal entry$18
- Family and community engagement · moved between funds by journal entry-$35,400
- Student Opportunity Act · moved between funds by journal entry-$89,375
- IDEA (special education) · moved between funds by journal entry-$205,645
What it means: A line can end under because its bills were re-charged to another fund after the school budget paid them. Sorted by category, lines that cancel each other out sit side by side.
School lines other funds paid
Our placing of other funds’ spending on the lines
| Category | School line | Fund | Paid toward it ↓ | Final budget | Against the vote | Against the final budget | Changed after the vote | Share of the line’s cost |
|---|---|---|---|---|---|---|---|---|
| Out-of-district tuition | Collaborative Tuitions0100-3-300-9400-51-1-06-2-535023 | 1 fund | $333,495 | $302,663 | 110% | 110% | 38% | |
| Out-of-district tuition | Sped Tuitions-Private · Special Ed Tuitions-Private0100-3-300-9300-51-1-06-2-535019 | 1 fund | $287,108 | $988,630 | 29% | 29% | 38% | |
| Health insurance & benefits | Health Insurance · Insurance Programs0100-3-300-5200-99-1-99-2-570001 | 4 funds | $179,987 | $3,701,195 | 5% | 5% | 5% | |
| Equipment & technology | Computers-Purchase & Lease · Computers - Purchase & Lease0100-3-300-7400-99-1-52-2-525013 | 9 funds | $106,240 | $244,558 | 44% | 43% | +$1,108+0% | 30% |
| Building & grounds upkeep | Contracted Services · Maintenance Of Buildings0100-3-300-4220-01-1-74-2-535006 | 4 funds | $94,631 | $288,291 | 37% | 33% | +$31,291+12% | 31% |
| Teachers & substitutes | Kindergarten Teachers/Regular0100-3-300-2305-03-2-10-1-511001 | 1 fund | $92,110 | $446,662 | 21% | 21% | 19% | |
| Athletics & activities expenses | Dues And Fees · Athletic Expenses0100-3-300-3510-06-6-67-2-535020 | 1 fund | $76,127 | $29,965 | not voted | 254% | ⚑ +$29,965not voted | 78% |
| Building & grounds upkeep | Emergency Expenditures · Mtc Of Bldgs/Emergency Expend0100-3-300-4220-99-1-74-2-545004 | 1 fund | $75,000 | $30,000 | 250% | 250% | 89% | |
| Teachers & substitutes | E.S. Teachers/Regular0100-3-300-2305-04-4-10-1-511001 | 3 funds | $42,952 | $1,552,471 | 3% | 3% | 3% | |
| Coaches & activity advisors | Coaches & activity advisors, no single line | 1 fund | $30,514 | |||||
| Transportation | Regular Transportaion Expenses · Transportation Expenses0100-3-300-3300-99-1-69-2-535025 | 4 funds | $27,316 | $976,500 | 3% | 3% | +$11,000+1% | 3% |
| Athletics & activities expenses | Replacement Of Uniforms · Athletic Expenses0100-3-300-3510-06-6-67-2-555049 | 1 fund | $25,421 | $0 | not voted | no budget | 100% | |
| Supplies, services & everything else | Reading Supplies · P.S. Reading Supplies0100-3-300-2415-07-2-30-2-555004 | 2 funds | $25,313 | $3,260 | 2,008% | 776% | +$2,000+159% | 89% |
| Supplies, services & everything else | Curriculum Adoption · Curriculum Adoption/System0100-3-300-2110-99-1-10-2-555027 | 2 funds | $23,357 | $0 | not voted | no budget | 100% | |
| Supplies, services & everything else | Dues/Meetings · Superintendent Office Expenses0100-3-300-1210-01-1-02-2-535003 | 1 fund | $17,775 | $4,415 | 222% | 403% | −$3,585−45% | 83% |
| Professional development | Professional Development Exp · Prof Develop Expenses-System0100-3-300-2357-99-1-50-2-535015 | 5 funds | $17,418 | $40,000 | 44% | 44% | 26% | |
| Administrators & office staff | School Stipends · Transition Team Stipends0100-3-300-1230-99-0-99-1-519103 | 1 fund | $17,120 | $30,561 | 56% | 56% | 34% | |
| Supplies, services & everything else | General Supplies · Superintendent Office Expenses0100-3-300-1210-01-1-02-2-545001 | 9 funds | $16,658 | $5,155 | 1,111% | 323% | +$3,655+244% | 96% |
| Supplies, services & everything else | Supplies, services & everything else, no single line | 3 funds | $14,493 | |||||
| Supplies, services & everything else | Office Supplies/Materials · Medical/Health Expenses0100-3-300-3200-99-1-56-2-545002 | 1 fund | $10,766 | $4,300 | 250% | 250% | 71% | |
| Athletics & activities expenses | Athletics & activities expenses, no single line | 1 fund | $10,690 | |||||
| Supplies, services & everything else | General Supplies · Special Ed General Supplies0100-3-300-2430-51-1-06-2-545001 | 2 funds | $10,122 | $3,000 | 337% | 337% | 100% | |
| Nurses | Nurses, no single line | 1 fund | $8,331 | |||||
| Supplies, services & everything else | Testing Materials · Psychological Expenses0100-3-300-2800-51-1-06-2-555007 | 3 funds | $6,635 | $7,575 | 88% | 88% | 51% | |
| Supplies, services & everything else | Contracted Services · Info Management & Tech Expense0100-3-300-1450-99-1-52-2-535006 | 4 funds | $6,521 | $143,450 | 4% | 5% | −$13,500−9% | 5% |
| Supplies, services & everything else | Spec Ed Instructional Material · M.S. Spec Ed Instr Materials0100-3-300-2415-51-5-05-2-555055 | 1 fund | $6,000 | $1,896 | 316% | 316% | 100% | |
| Supplies, services & everything else | Science Supplies · E.S. Sceince Supplies0100-3-300-2420-04-4-33-2-555002 | 1 fund | $5,125 | $5,484 | 93% | 93% | 30% | |
| Administrators & office staff | Instr Serv Director Salary · Instr Serv Director Salaries0100-3-300-2110-99-6-10-1-511001 | 2 funds | $3,927 | $133,507 | 3% | 3% | +$5,507+4% | 3% |
| Supplies, services & everything else | General Supplies · P.S. General School Supplies0100-3-300-2430-07-2-10-2-545001 | 4 funds | $3,296 | $14,052 | 23% | 23% | −$100−1% | 19% |
| Building & grounds upkeep | Building Mtc Supplies · Mtc Of Bldgs/Emergency Expend0100-3-300-4220-99-1-74-2-541002 | 1 fund | $2,934 | $80,229 | 4% | 4% | +$229+0% | 5% |
| Supplies, services & everything else | Purchase Of Service · Medical/Health Expenses0100-3-300-3200-99-1-56-2-531006 | 1 fund | $2,655 | $7,115 | 37% | 37% | 100% | |
| Health insurance & benefits | Health insurance & benefits, no single line | 1 fund | $2,477 | |||||
| Athletics & activities expenses | Equipment Reconditioning · Athletic Expenses0100-3-300-3510-06-6-67-2-555048 | 1 fund | $2,361 | $8,292 | 24% | 28% | −$1,708−17% | 39% |
| Supplies, services & everything else | Band/Music Supplies · M.S. Band/Music Supplies0100-3-300-2420-05-5-63-2-555008 | 2 funds | $2,067 | $1,300 | 159% | 159% | 62% | |
| Supplies, services & everything else | Mileage Reimbursement · Employee Mileage Reimbursement0100-3-300-2000-99-1-99-2-571000 | 1 fund | $1,739 | $500 | 348% | 348% | 37% | |
| Supplies, services & everything else | Office Supplies/Materials · P.S. Principals Office Expense0100-3-300-2210-07-2-08-2-545002 | 1 fund | $1,515 | $3,703 | 41% | 41% | 29% | |
| Athletics & activities expenses | New Equipment · Athletic Expenses0100-3-300-3510-06-6-67-2-555050 | 2 funds | $1,464 | $7,708 | 24% | 19% | +$1,708+28% | 19% |
| Building & grounds upkeep | Contracted Services · Maintenance Of Grounds0100-3-300-4210-01-1-74-2-535006 | 1 fund | $1,362 | $38,328 | 6% | 4% | ⚑ +$16,598+76% | 4% |
| Heat, electricity & utilities | Electricity Charges · Utility Services School Dept0100-3-300-4130-99-1-74-2-521011 | 1 fund | $1,260 | $271,132 | 0% | 0% | +$6,132+2% | 0% |
| Supplies, services & everything else | Workbooks · P.S. Workbooks0100-3-300-2415-07-2-28-2-555001 | 1 fund | $1,167 | $12,326 | 14% | 9% | +$4,223+52% | 9% |
| Equipment & technology | Contracted Services · E.S. Computer Contractual Serv0100-3-300-2451-04-4-52-2-535006 | 1 fund | $1,016 | $22,775 | 4% | 4% | 4% | |
| Coaches & activity advisors | Special Detail/Athletic Events · Athletic Department Salaries0100-3-300-3510-06-6-67-1-514003 | 2 funds | $728 | $9,614 | 10% | 8% | +$2,514+35% | 7% |
| Transportation | Special Ed Transportation · Transportation Expenses0100-3-300-3300-99-1-69-2-535026 | 2 funds | $720 | $565,735 | 0% | 0% | +$1+0% | 0% |
| Building & grounds upkeep | Computer Mtc/Repair System · Computer Mtc Repair/System0100-3-300-4230-99-1-52-2-525008 | 1 fund | $661 | $4,500 | 15% | 15% | 41% | |
| Supplies, services & everything else | Classified Ads · School Committee Expenses0100-3-300-1110-01-1-01-2-535005 | 2 funds | $635 | $1,000 | 64% | 64% | 35% | |
| Supplies, services & everything else | Graduation Expenses · Accreditation/Graduation Exp0100-3-300-2210-06-6-08-2-535008 | 1 fund | $518 | $10,333 | 5% | 5% | −$45−0% | 5% |
| Special-ed contracted services | Contract Related Services · Tutoring/Contracted Services0100-3-300-2310-51-1-06-2-535012 | 1 fund | $250 | $105,500 | 0% | 0% | +$2,500+2% | 0% |
| Supplies, services & everything else | General Supplies · Business Office Expenses0100-3-300-1410-01-1-03-2-545001 | 1 fund | $220 | $2,000 | 11% | 11% | 4% | |
| Supplies, services & everything else | General Supplies · H.S. General School Supplies0100-3-300-2430-06-6-10-2-545001 | 1 fund | $202 | $11,281 | 2% | 2% | 2% | |
| Supplies, services & everything else | Office Supplies/Materials · E.S. Principals Office Expense0100-3-300-2210-01-4-08-2-545002 | 1 fund | $174 | $3,450 | 5% | 5% | 5% | |
| Supplies, services & everything else | Guidance Supplies · P.S. Guidance Supplies0100-3-300-2710-07-2-65-2-555044 | 1 fund | $108 | $239 | 45% | 45% | −$2−1% | 34% |
| Supplies, services & everything else | Band/Music Supplies · H.S. Band/Music Expenses0100-3-300-2420-06-6-63-2-555008 | 1 fund | $92 | $0 | not voted | no budget | 100% | |
| Heat, electricity & utilities | Water Charges · Utility Services School Dept0100-3-300-4130-99-1-74-2-523001 | 1 fund | $85 | $35,000 | 0% | 0% | 0% | |
| Supplies, services & everything else | World Lang Testing Materials · Hs Wrld Lang Wkbks/Supp/Testin0100-3-300-2415-06-6-36-2-555022 | 1 fund | $56 | $633 | 9% | 9% | 8% | |
| Equipment & technology | New Furniture/Equipment · P.S. New Furniture/Equipment0100-3-300-7300-07-2-10-2-585002 | 1 fund | $40 | $0 | not voted | no budget | 100% | |
| Paraprofessionals | E.S. Sped Paraprofessionals · Es Sped Paraprofessionals0100-3-300-2330-51-4-13-1-511203 | 1 fund | -$39,900 | $258,776 | -18% | -15% | +$33,623+15% | |
| Paraprofessionals | M.S. Spec Ed Paraprofessionals · M.S. Sped Paraprofessionals0100-3-300-2330-51-5-13-1-511203 | 1 fund | -$45,671 | $369,370 | -12% | -12% | −$4,220−1% | |
| Paraprofessionals | P.S. Sped Paraprofessionals0100-3-300-2330-51-2-13-1-511203 | 1 fund | -$120,074 | $441,328 | -28% | -27% | +$16,913+4% | |
| Every row · 58 school lines | $1,395,310 | |||||||
What it means: Re-charged money is in the journal; the rest is our match by payee or function code. A line here is one the school budget did not pay for alone.
What other funds paid for
Our placing of other funds’ spending on the lines
Every fund other than the school budget that spent money on the schools this year, and where each dollar went. Open a fund for what it paid for.
| Fund | Kind of fund | Same vendor as a school line | +Same function code as a school line | +Re-charged from the school budget | +Re-charged back to the school budget | +Capital articles | +Moved between funds | +On no school line | =Total ↓ |
|---|---|---|---|---|---|---|---|---|---|
| ↗School Lunch Revolving · 2200SCHOOL LUNCH REVOLVING | Fees, revolving funds and lunch | $117,023 | · | $41,431 | · | · | · | $891,968 | $1,050,423 |
| ↗Capital Plan-#6 5/6/23, FY2024 · 3109FY24 CAPITAL PLAN-#6 5/6/23 | Capital and other appropriations | · | · | · | · | $530,023 | · | · | $530,023 |
| ↗Extended Day Revolving Fund · 1312EXTENDED DAY REVOLVING FUND | Fees, revolving funds and lunch | $41,552 | · | $15,188 | · | · | $35,400 | $279,600 | $371,740 |
| ↗Special Ed Circuit Breaker · 2640SPECIAL ED CIRCUIT BREAKER | Circuit breaker | · | $4,005 | $333,495 | · | · | · | · | $337,499 |
| ↗IDEA (special education), FY2026 · 2814FY'26 #240 | IDEA grants | $301,050 | · | $10,100 | · | · | $1,317 | $8,747 | $321,215 |
| ↗After School Activities Fund · 1305AFTER SCHOOL ACTIVITIES FUND | Fees, revolving funds and lunch | $27,049 | · | · | · | · | · | $178,540 | $205,589 |
| ↗Title I, FY2026 · 2839FY26 TITLE I #305 | Other grants | · | · | $94,746 | · | · | $89,375 | $7,864 | $191,985 |
| ↗Capital Plan, FY2026 · 3112FY26 CAPITAL PLAN | Capital and other appropriations | · | · | · | · | $177,864 | · | · | $177,864 |
| ↗Athletic fee fund (Chapter 658) · 1301CHAPTER 658 REVOLVING FUND | Fees, revolving funds and lunch | $105,708 | $41,204 | · | · | · | · | · | $146,911 |
| ↗IDEA (special education), FY2025 · 2813FY25 GRANT #240 | IDEA grants | $18,295 | · | · | -$205,645 | · | -$11,418 | $311,748 | $112,981 |
| ↗Student Opportunity Act, FY2026 · 2809FY26 117 SOA EVIDENCE BASED | Other grants | $24,947 | · | $42,511 | · | · | $4,956 | $19,762 | $92,176 |
| ↗ARPA funds · 2595ARPA FUNDS | Other grants | $75,000 | · | · | · | · | · | · | $75,000 |
| ↗Fair Share grant · 2962FC2517 FAIR SHARE | Other grants | $11,870 | · | $39,437 | · | · | $5,144 | $14,097 | $70,548 |
| ↗Green Communities Grant · 2583GREEN COMMUNITIES GRANT | Other grants | $57,523 | · | · | · | · | · | · | $57,523 |
| ↗General fund · 0100GENERAL FUND | Capital and other appropriations | $43,786 | $9,853 | · | · | · | · | · | $53,639 |
| ↗Capital Plan, FY2023 · 3105FY23 CAPITAL PLAN | Capital and other appropriations | · | · | · | · | $52,105 | · | · | $52,105 |
| ↗Special support (#1192), FY2026 · 4203FY26 1192 SPECIAL SUPPORT | Other grants | · | · | $39,151 | · | · | $849 | · | $40,000 |
| ↗School Choice Revolving Fund · 1308SCHOOL CHOICE REVOLVING FUND | Fees, revolving funds and lunch | $23,694 | · | · | · | · | · | $12,959 | $36,653 |
| ↗Comprehensive school health · 2681COMP SCHOOL HEALTH SERV GRANT | Other grants | $12,016 | $8,966 | · | · | · | · | · | $20,983 |
| ↗Capital Plan, FY2025 · 3111FY25 CAPITAL PLAN | Capital and other appropriations | · | · | · | · | $20,000 | · | · | $20,000 |
| ↗Title IIA, FY2026 · 2868FY26 TITLE IIA #140 | Other grants | · | · | $1,291 | · | · | · | $16,560 | $17,851 |
| ↗MyCAP grant, FY2026 · 4202FY26 0424 MY CAP | Other grants | · | · | $17,120 | · | · | · | · | $17,120 |
| ↗Lost Books/Tech Rev Fund · 1300LOST BOOKS/TECH REV FUND | Fees, revolving funds and lunch | $15,661 | · | · | · | · | · | · | $15,661 |
| ↗School Gift Fund · 1311SCHOOL GIFT FUND | Fees, revolving funds and lunch | $6,168 | · | · | · | · | · | $7,030 | $13,198 |
| ↗School Facilities Use Revolv · 1306SCHOOL FACILITIES USE REVOLV | Fees, revolving funds and lunch | $4,488 | · | · | · | · | · | $8,585 | $13,074 |
| ↗Title IV, FY2026 · 2690FY26 TITLE IV PART A #309 | Other grants | · | · | $849 | · | · | $18 | $9,240 | $10,107 |
| ↗Custodian Special Details · 9002CUSTODIAN SPECIAL DETAILS | Capital and other appropriations | · | · | · | · | $8,963 | · | · | $8,963 |
| ↗Family and community engagement, FY2025 · 2622FY25 FAMILY & COMMUNITY #237 | Other grants | · | $2,477 | · | · | · | · | $3,600 | $6,077 |
| ↗Fund 2832 (no name in the ledger), FY2025 · 2832FY252740205202509302025 | Other grants | $5,427 | · | · | · | · | · | · | $5,427 |
| ↗Student Opportunity Act, FY2025 · 2778FY25 117 SOA EVIDENCE BASED LE | Other grants | · | · | · | · | · | -$89,375 | $94,763 | $5,388 |
| ↗Adult Education Revolving Fund · 1302ADULT EDUCATION REVOLVING FUND | Fees, revolving funds and lunch | · | · | · | · | · | · | $4,480 | $4,480 |
| ↗Title IIA, FY2024 · 2728FY24 TITLE 11 PART A #140 | Other grants | $1,567 | · | · | · | · | · | $1,651 | $3,217 |
| ↗Family Network Gift Fund · 1315FAMILY NETWORK GIFT FUND | Fees, revolving funds and lunch | $699 | · | · | · | · | · | $1,733 | $2,433 |
| ↗IDEA (special education), FY2024 · 2758FY24 #240 | IDEA grants | $1,666 | · | · | · | · | · | · | $1,666 |
| ↗Greenthumb Revolving Fund · 1310GREENTHUMB REVOLVING FUND | Fees, revolving funds and lunch | · | · | · | · | · | · | $1,000 | $1,000 |
| ↗Arts and culture, FY2025 · 2668FY25 #718 ARTS/CULTURAL VITAL | Other grants | · | · | · | · | · | · | $500 | $500 |
| ↗Title IIA, FY2025 · 2800FY25 140 080524093026 | Other grants | · | · | · | · | · | · | -$2,208 | -$2,208 |
| ↗Family and community engagement, FY2026 · 2672FY26 FAMILY & COMMUNITY #237 | Other grants | $3,942 | · | · | · | · | -$35,400 | $21,243 | -$10,215 |
| Every fund | $4,078,595 | ||||||||
What it means: A fund’s money reaches the schools in different ways: some pays for the same things a school line pays for, and much pays for things no school line covers.
Who the schools paid
Every invoice in the journal, every school fund
455 payees paid in FY2026, $10,390,562; $7,953,468 (77%) paid by the general fund, $7,512,135 (72%) kept after re-charges · 150 new ($1,042,363) · 246 not paid again ($630,508 in FY2025)
| Payee | FY2026 ↓ | General fund paid | % general fund paid | % general fund kept | FY2025 | Change | Payments |
|---|---|---|---|---|---|---|---|
| MIIA HEALTH BENEFITSHealth Insurance · Insurance Programs · +3 more | $2,572,686 | $2,449,318 | 95% | 94% | $3,448,282 | -$875,596 | 57 |
| DEE BUS SERVICE INCRegular Transportaion Expenses · Transportation Expenses · +9 more | $1,094,751 | $1,067,714 | 98% | 98% | $1,038,623 | +$56,128 | 43 |
| FLLAC EDUCATIONAL COCollaborative Tuitions · +3 more | $1,069,717 | $1,069,717 | 100% | 72% | $547,997 | +$521,720 | 70 |
| VAN POOLSpecial Ed Transportation · Transportation Expenses · +2 more | $579,674 | $578,954 | 100% | 100% | $419,918 | +$159,756 | 39 |
| DAIKIN APPLIEDPrimary School Heat Pump Syste · +4 more | $368,614 | $18,684 | 5% | 5% | $412,160 | -$43,546 | 13 |
| MAY INSTITUTEContracted Services · +1 more | $345,856 | $58,748 | 17% | 17% | $333,614 | +$12,242 | 12 |
| AMERICAN SERVICE COMNew this yearThes Upgrade Fire Alarm System · +3 more | $332,820 | $10,590 | 3% | 3% | $0 | +$332,820 | 7 |
| CDW GOVERNMENTComputers-Purchase & Lease · Computers - Purchase & Lease · +9 more | $281,455 | $265,531 | 94% | 72% | $262,167 | +$19,288 | 43 |
| THURSTON FOODSGeneral Supplies | $239,042 | $0 | 0% | 0% | $231,527 | +$7,515 | 182 |
| UNITILElectricity Charges · Utility Services School Dept | $194,660 | $194,660 | 100% | 100% | $128,348 | +$66,311 | 21 |
| JANCO SALES & SERVICNew this yearGeneral Supplies | $171,302 | $0 | 0% | 0% | $0 | +$171,302 | 10 |
| SUBURBAN GLASS & MIRThes-Exterior Door Upgrades · +1 more | $167,450 | $2,968 | 2% | 2% | $3,571 | +$163,879 | 2 |
| FRANCISCAN HOSPITALSped Tuitions-Private · Special Ed Tuitions-Private | $133,788 | $133,788 | 100% | 100% | $129,052 | +$4,736 | 12 |
| ADVOCATES INCSped Tuitions-Private · Special Ed Tuitions-Private | $130,735 | $130,735 | 100% | 100% | $123,634 | +$7,101 | 11 |
| CUSTOM COMPUTER SPECContracted Services · Info Management & Tech Expense · +3 more | $125,597 | $125,597 | 100% | 91% | $114,734 | +$10,863 | 28 |
| CENTER FOR APPLIEDSped Tuitions-Private · Special Ed Tuitions-Private | $111,697 | $111,697 | 100% | 100% | $119,419 | -$7,722 | 11 |
| GALAXY INTEGRATEDThes Security Upgrades · +1 more | $106,317 | $589 | 1% | 1% | $50,500 | +$55,817 | 5 |
| PRECISION HUMAN RESNew this yearContract Related Services · Tutoring/Contracted Services | $72,331 | $72,331 | 100% | 100% | $0 | +$72,331 | 20 |
| NEXAMP INCElectricity Charges · Utility Services School Dept · +1 more | $68,766 | $67,505 | 98% | 98% | $111,729 | -$42,963 | 34 |
| CANON FINANCIAL SERVEquipment-Mtc & Lease · Equipment - Maint & Lease · +3 more | $62,990 | $62,990 | 100% | 100% | $69,435 | -$6,445 | 26 |
| ARBITERSPORTS LLCPurchase Of Service · +1 more | $61,850 | $2,450 | 4% | 4% | $38,783 | +$23,067 | 9 |
| ROVIC INC.Custodial Supplies · Custodian Supplies/System · +1 more | $59,163 | $59,163 | 100% | 100% | $59,491 | -$328 | 65 |
| NATIONAL GRIDHeating Charges/Natural Gas · Heating Of Buildings Expenses | $53,392 | $53,392 | 100% | 100% | $59,325 | -$5,933 | 22 |
| W B MASONGeneral Supplies · H.S. General School Supplies · +37 more | $52,122 | $49,362 | 95% | 94% | $46,747 | +$5,375 | 188 |
| OCKERS COMPANYComputers-Purchase & Lease · Computers - Purchase & Lease · +2 more | $50,443 | $50,443 | 100% | 78% | $58,418 | -$7,975 | 4 |
| RENAUD HVAC & CONTROContracted Services · Maintenance Of Buildings · +4 more | $46,944 | $38,786 | 83% | 83% | $786 | +$46,159 | 30 |
| 225 INDUSTRIAL FITCHElectricity Charges · Utility Services School Dept | $42,958 | $42,958 | 100% | 100% | $45,631 | -$2,674 | 10 |
| Name withheld (redacted)Special Ed Transportation · Transportation Expenses · +5 more | $42,442 | $41,255 | 97% | 97% | $29,492 | +$12,951 | 40 |
| CAPS COLLABORATIVECollaborative Tuitions · +1 more | $41,936 | $41,936 | 100% | 70% | $12,660 | +$29,276 | 6 |
| HARCOURT INCWorkbooks · P.S. Workbooks · +5 more | $41,543 | $40,376 | 97% | 97% | $3,900 | +$37,643 | 9 |
% general fund kept: Of what this payee was paid, the share the general fund still carried after re-charges. Re-charges are posted to a line, not an invoice, so each line’s re-charged share is applied to every payment on it: our allocation. $205,645 moved back onto the general fund from other funds, not spread over payees.
General fund is fund 0100: the school budget and the district’s curriculum accounts. Kept is after re-charges, our allocation by line; budget transfers move budget, not payments, so they do not change it. Payments by invoice, in the year they were posted, from every school fund. Not pay, not orders still owed, and not what the Town charges the schools by journal entry -- health premiums among it -- so a payee whose bills moved to journal entries shows a drop that is not a cut. New and not paid again compare with the year before only.
What it means: Who was paid, and how that moved, is the plainest view of what the money bought. A payee new or gone is a change to ask about, not a finding by itself: a contract can be re-let, a vendor renamed.
Salaries paid outside the general fund
Every pay posting in the journal; moves name both ends
$1,152,574 of school pay ended on funds other than the general fund in FY2026, 6.4% of all school pay
How it got there:
- $1,244,644 paid directly by those funds, never on the general fund
- +$156,109 paid by the general fund first, then re-charged off school salary lines to them
- −$205,645 they paid first, then moved back onto the general fund’s salary lines
- $0 moved between other funds, net
- -$42,534 other entries, net
General fund salary lines where a year-end journal entry moved pay to or from another fund. A re-charge is not a payment back: the general fund paid, and the entry moved the cost onto the grant, so the grant covers it and the line goes down. Open a line for its entries.
| School line | Category | General fund paid | Re-charged to other funds | Moved back from other funds | General fund kept | % kept ↓ |
|---|---|---|---|---|---|---|
| P.S. Sped Paraprofessionals← IDEA (special education) | Paraprofessionals | $344,897 | $120,074 | $464,971 | 135%took on other funds’ pay | |
| E.S. Sped Paraprofessionals · Es Sped Paraprofessionals← IDEA (special education) | Paraprofessionals | $247,038 | $39,900 | $286,938 | 116%took on other funds’ pay | |
| M.S. Spec Ed Paraprofessionals · M.S. Sped Paraprofessionals← IDEA (special education) | Paraprofessionals | $348,505 | $45,671 | $394,176 | 113%took on other funds’ pay | |
| E.S. Teachers/Regular→ Fair Share grant · → Student Opportunity Act | Teachers & substitutes | $1,599,496 | $42,952 | $1,556,544 | 97%other funds took some | |
| Instr Serv Director Salary · Instr Serv Director Salaries→ Title I · → Title IIA | Administrators & office staff | $141,858 | $3,927 | $137,931 | 97%other funds took some | |
| Kindergarten Teachers/Regular→ Title I | Teachers & substitutes | $493,804 | $92,110 | $401,694 | 81%other funds took some | |
| School Stipends · Transition Team Stipends→ MyCAP grant | Administrators & office staff | $49,987 | $17,120 | $32,867 | 66%other funds took some |
Pay is wages, object 51, less benefits; the same definition as Pay from grants and fees · Pay moved between funds
What it means: A salary line can end below the pay it ran because a grant took part of it at year end, or above because it took pay back. Most grant pay sits on no school line: the ledger names a kind of work, never a post.
Cost moved between funds
Every journal entry naming two funds; the pairing is the books’
$223,725 re-booked between funds by journal entry in FY2026, 4 entries · $11,418 between awards of the same grant
A journal entry re-books a cost already paid -- by payroll or a bill -- from one fund to another. No cash moves; the books change which fund carries the cost. Open a row for its entries.
Same grant, another year’s award
IDEA (special education)
IDEA (special education), FY20252813$11,418↓1 entry · to a later awardIDEA (special education), FY20262814
- 6 June 2026 · “reclass”$11,418
Journal entry 2026/12/000140 · IDEA (special education), FY2025 → IDEA (special education), FY2026
The same entry also moved cost on or off a school line.
Grant to another grant
Student Opportunity Act, FY20252778$89,375↓2 entriesTitle I, FY20262839
- 19 June 2026 · “transfer to s2032101”$87,302
Journal entry 2026/12/000443 · Student Opportunity Act, FY2025 → Title I, FY2026
The same entry also moved cost on or off a school line.
- 30 June 2026 · “reclass [redacted] & [redacted]”$2,073
Journal entry 2026/12/001270 · Student Opportunity Act, FY2025 → Title I, FY2026
The same entry also moved cost on or off a school line.
IDEA (special education), FY20252813$44,581↓1 entryFair Share grant2962
- 6 June 2026 · “reclass”$44,581
Journal entry 2026/12/000140 · IDEA (special education), FY2025 → Fair Share grant
The same entry also moved cost on or off a school line.
IDEA (special education), FY20252813$42,952↓1 entryStudent Opportunity Act, FY20262809
- 6 June 2026 · “reclass”$42,952
Journal entry 2026/12/000140 · IDEA (special education), FY2025 → Student Opportunity Act, FY2026
The same entry also moved cost on or off a school line.
Grant and a revolving or lunch fund
Family and community engagement, FY20262672$35,400↓1 entryExtended Day Revolving Fund1312
- 30 June 2026 · “PER [redacted] 6-22-2026”$35,400
Journal entry 2026/12/001144 · Family and community engagement, FY2026 → Extended Day Revolving Fund
What it means: A grant’s costs can be re-booked from one year’s award to another’s after they are paid, so an award’s total is not what that year’s work cost.
Overlap with the school budget
Our matching of other funds’ spending to school lines
How much of other funds’ money overlaps the school budget
$1,600,955 of $4,078,595 · 39% overlap with what the school budget pays for
- The same bills $635,319The school budget paid them; a journal entry put them on this fund.
- The same vendor $899,131Paid to a vendor the school budget also paid from a line; possibly for something else.
- The same function code $66,505No payee to match, booked under a school line’s function code.
- Cannot tell $1,002,361Booked to a general heading or to no function at all.
- Separate $1,680,924A function the school budget has no line for, or a capital article.
- Re-charged back to the school budget -$205,645This fund paid first; a journal entry put the bills back on the school budget.
By who paid
On the school lines other funds paid toward
50 school lines · $11,634,831
What it means: Overlap shows where other funds paid for what the school budget also pays for. It does not show whether that money added to the school budget or stood in for it; the books do not record that.
The year in figures
Computed from every posting on the school lines
$482,118
left on the school lines, orders owed counted
$1,683,552
left on the 168 lines that ended under budget
$1,201,434
spent past budget on the 57 lines that ran over
$355,238
budget moved between lines by transfer
$635,319
bills re-charged off the school budget
$205,645
bills re-charged back onto it
$965,636
paid by other funds from the start (our match)
Our estimate
$2,855,337
spent or owed in the biggest week, starting 29 June 2026
$189,277
of FY2027 tuition paid early
$41,377
FY2025 orders carried in and never paid
- 1FY2026 left $482,118: $1,683,552 on lines under budget, less $1,201,434 spent past budget on the rest.What it means: The surplus is a net. 57 lines ran over and were covered by leftovers elsewhere in the same budget.
- 2Journal entries re-charged $635,319 of bills off the school budget and $205,645 back onto it.What it means: Net, they raised Left by $429,674. The bills cost the same either way; only the fund that paid them changed.
- 3Grants and other funds paid $965,636 toward these lines from the start.What it means: That money never passed through the school budget, so Left does not show it. Which line it counts toward is our match, by payee or kind of work.
- 4FY2026 paid $189,277 of FY2027 tuition before its year began.What it means: Paid from FY2026’s budget, it is spending that year did not need: without it, FY2026 would have left $671,395.
What it means: Each figure is the year picked at the top; pick another and they change with it.
Years and what they need
What the archive holds, checked when the page is built
FY2026On this page
- The school journal, every postingheld
- The period-13 report, school general fundheld
- The period-13 report, school special fundsheld
- The year’s close, posted in the journalmissing · optionalTo ask the Town for: The same journal report again once the Town has closed FY2026, so the year-end entries are in it.
- The year’s approved school budget, readheld · optional
FY2027Not on this page yet: it appears when the required inputs are held
- The school journal, every postingmissingTo ask the Town for: After FY2027 ends on 30 June 2027: MUNIS YEAR-TO-DATE BUDGET REPORT (glytdbud) with journal detail, FY2027 period 0 to period 13: Print journal detail Y, Include budget entries Y, Incl encumb/liq entries Y; school accounts in fund 0100 and every school special fund. In Excel if MUNIS can export it.
- The period-13 report, school general fundmissingTo ask the Town for: After FY2027 ends on 30 June 2027: MUNIS YEAR-TO-DATE BUDGET REPORT (glytdbud) at period 13 for FY2027, the school department’s general fund accounts, Print totals only N, Suppress zero balance accounts N, as an Excel export.
- The period-13 report, school special fundsmissingTo ask the Town for: After FY2027 ends on 30 June 2027: MUNIS YEAR-TO-DATE BUDGET REPORT (glytdbud) at period 13 for FY2027, every school special fund, Print totals only N, Suppress zero balance accounts N, as an Excel export.
- The year’s close, posted in the journalmissing · optionalTo ask the Town for: After FY2027 ends on 30 June 2027: The same journal report again once the Town has closed FY2027, so the year-end entries are in it.
- The year’s approved school budget, readmissing · optional
Every year the journal holds and the one after it, checked against the data each time the page is built.
What it means: A year joins this page the day its data is held. What is missing for the next one is a records request, worded here.
How the funds and lines connect
Our placing of other funds’ spending on the lines
What it means: The arrows are where the money met the lines: a line with several arrows into it was paid for by more than the school budget. No arrow runs from one line’s leftover to another’s overrun, because the books never record one.
The school lines left $32,022 in FY2023 and $482,118 in FY2026; pick a year to see what moved in it.
| Left, orders still owed counted | |
|---|---|
| FY2023 | $32,022 |
| FY2024 | $31,705 |
| FY2025 | $554,945 |
| FY2026 | $482,118 |
School general fund, department 300. Every line’s Left in the table above, summed.
1 · The facts
$32,022
left on the school lines, FY2023
$31,705
left on the school lines, FY2024
$554,945
left on the school lines, FY2025
$482,118
left on the school lines, FY2026
$130,628
taken off the school budget by re-charges, FY2023, net
$173,104
taken off the school budget by re-charges, FY2024, net
$218,192
added to it by re-charges, FY2025, net
$429,674
taken off the school budget by re-charges, FY2026, net
2 · What it shows
- 1
The school lines left as little as $31,705 in FY2024 and as much as $554,945 in FY2025.
What it means: The same budget process, years apart by that much. Each year’s own figures, below, show what moved in it.
- 2
Re-charges took $429,674 off the school budget in FY2026 and added $218,192 to it in FY2025.
What it means: A swing of $647,866 between two years, made by entries after the spending; the bills cost the same either way.
Why grant money is hard to match
Some money shown as on no school line pays for the same things a school line does. Grants and fee funds book their payroll to accounts named for a kind of work, often with no function code, so no match rule here can tie it to a line, even when it pays the same staff.
We read every such dollar, group by group. The largest part is grant pay for special education aides, guidance counselors and teachers: the Town’s own year-end corrections move that pay to and from those very lines, which shows where it belongs. Most of the rest is the funds’ own programmes: lunch, extended day, trips and exam fees.
So this page understates what other funds pay toward the school lines. Placing that money on the lines it supports is a further reading of ours, not yet made here.
Sources
- Lunenburg Budget Project — munis-school-journal.csv (every school journal line, every fund, FY2023–FY2026, our redacted reading of the Town’s Report 1)
- Lunenburg Budget Project — munis-school-journal-accounts.csv
- Town of Lunenburg — school general fund period-13 reports, FY2023–FY2026 (each line tied to the cent)
- Town of Lunenburg — school special funds period-13 reports (every fund they print tied to the cent)
- Town of Lunenburg — how the journal reached us, and what was redacted