Reserve or budget

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/reserve-or-budget.json

Budgeting the cushion every year raises $2,345,375 more than a reserve covering the same years.

Budgeted every year, or held once

Raised, if added to every budgetour estimateRaised, if held once and refilledour estimateOverspending actually paid

	Raised, if added to every budget	Raised, if held once and refilled	Overspending actually paid
FY2010	$223,774	$242,509	$18,735
FY2011	$447,548	$333,063	$109,289
FY2012	$671,322	$372,829	$149,055
FY2013	$895,096	$596,603	$372,829
FY2014	$1,118,870	$741,425	$517,651
FY2015	$1,342,644	$806,756	$582,982
FY2016	$1,566,418	$844,557	$620,783
FY2017	$1,790,192	$844,557	$620,783
FY2018	$2,013,966	$844,557	$620,783
FY2019	$2,237,740	$1,048,572	$824,798
FY2020	$2,461,514	$1,052,383	$828,609
FY2021	$2,685,288	$1,052,383	$828,609
FY2022	$2,909,062	$1,145,262	$921,488
FY2023	$3,132,836	$1,145,262	$921,488
FY2024	$3,356,610	$1,297,986	$1,074,212
FY2025	$3,580,384	$1,318,040	$1,094,266
FY2026	$3,804,158	$1,458,783	$1,235,009

Running totals from FY2010. Both ways pay the same overspending; the gap between the top two lines is money raised and not needed.

Spent less budget, each year

Special education, three linesWhole school general fund

	Special education, three lines	Whole school general fund
FY2010	-$111,505	-$207,249
FY2011	$57,802	$58,861
FY2012	-$54,147	-$15,930
FY2013	$200,862	-$13,144
FY2014	$144,822	-$12,253
FY2015	-$44,677	$1,620
FY2016	$5,534	-$121,721
FY2017	-$413,957	-$94,308
FY2018	-$297,240	$10,997
FY2019	$55,597	-$9,986
FY2020	-$280,076	-$437,915
FY2021	-$577,819	-$353,670
FY2022	-$385,057	-$102,721
FY2023	-$253,507	$78,554
FY2024	-$39,092	-$139,982
FY2025	-$305,985	-$749,619
FY2026	$52,221	-$397,028

Below zero is a year that came in under its budget as first voted; spent includes what was still owed at the close.

1 · The facts

$223,774
a level that met every year, FY2010 to FY2026
$3,804,158
raised if added to the budget every year
our estimate
$1,458,783
raised if held once and refilled
our estimate
$1,235,009
overspending either one would have paid
$2,569,149
budgeted and never needed
our estimate
11
of 17 the three lines spent under budget
$132,131
budget above spending, three lines, a year

2 · What it shows

1
Added to the budget every year, $223,774 raises $3,804,158 over 17 years to pay $1,235,009 of overspending.
What it means: Budgeting the cushion raises taxes for money that, in most years, is never needed for special education.
2
Held once as a reserve, the same protection raises $1,458,783: $223,774 up front, then refills.
What it means: A reserve asks taxpayers once, and afterwards only for what was actually used.
3
A reserve is spent only by a majority of both the School Committee and the Select Board.
What it means: A reserve is set aside for this and nothing else; a budget line can be spent on whatever else runs short first.
4
The cushion is already there: the three lines spent under budget in 11 of 17 years.
What it means: A reserve saves money only if the budget is set lower once it exists: that is the decision to watch.

What was said

“The fund requires a majority vote of both the School Committee and the Select Board to expend.”
— Jennifer Warren-Dyment, Town Manager, Select Board, 7 October 2025
Select Board minutes, 2025-10-07
“Member McLeod expressed lingering concern about potential budget impacts if the reserve were to reduce urgency around special education line-item funding.”
— Select Board member McLeod, Select Board, 21 October 2025
Select Board minutes, 2025-10-21

1 · The facts

2 · What it shows

Related

What was said

Sources