School spending

What per pupil counts

Also under Monty Tech

Three official measures of school spending count different things; neither state one counts capital.

Lunenburg school spending under three rules
OperatingCapital outlayInterest on debt
OperatingCapital outlayInterest on debt
Census Bureau$31,341,000$1,087,000$947,000
DESE per-pupil total$29,576,885not publishednot published
Net school spending$24,043,452not publishednot published

FY2024, the latest year all three publish. All three are spending after the year closed, not budgets.

1 · The facts

  • $29,576,885

    Lunenburg, DESE’s per-pupil total, FY2024

  • $24,043,452

    Lunenburg, net school spending, FY2024

  • $31,341,000

    Lunenburg, Census current spending, FY2024

  • $1,087,000

    Lunenburg, Census capital outlay

  • $947,000

    Lunenburg, Census interest on school debt

  • $4,287,612

    grants and revolving funds in DESE’s total

  • $951,844

    transportation in DESE’s total

  • 0

    capital or debt rows in DESE’s per-pupil file

  • $2,264,604

    Monty Tech instructional equipment, DESE, counted

  • $281,000

    Monty Tech instructional equipment, Census capital

2 · What it shows

  1. 1

    One year, three rules: $29,576,885 by DESE, $24,043,452 net school spending, $31,341,000 by the Census.

  2. 2

    Net school spending leaves out grants and transportation; DESE’s figure counts both.

  3. 3

    Neither state measure counts capital; the Census does, $1,087,000 for Lunenburg in FY2024.

  4. 4

    The rules split equipment: Monty Tech’s was $2,264,604 to DESE and $281,000 of capital to the Census.

What each measure counts
DESE per pupilNet school spendingCensus Bureau
School constructionNot countedNot countedCounted, apart
Other capital, code 7000Not countedNot stated in §2Counted, apart
Debt serviceNot countedNot countedInterest only, apart
TransportationCountedNot countedCounted
School mealsCountedNot countedCounted
Grants and revolving fundsCountedNot countedNot split by fund
Instructional equipment, 2420CountedNot excluded by §2A capital item
Tuition to other districtsCountedCountedCounted, apart

DESE: its expenditures-by-function file and End of Year Report form. Net school spending: M.G.L. c.70 §2. Census: its survey documentation.

Sources

What changed

Version 15 — updated September 20, 2026