SERF report

Surprise costs

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/surprise-costs.json

The claim this page tests

“New student needs, tuition increases and transportation changes can create costs after the budget is adopted.”
— Dr. Jodi Fortuna, Superintendent of Schools, Finance Committee, 22 October 2026 · special education funding deck to the Finance Committee, slide 9, 22 October 2026

The biggest impact: out-of-district tuition

Measured: tuition for children placed outside Lunenburg’s schools was 48.4% of all spending above budget, over in 8 of 17 years. Transportation was 30.7%; Lunenburg’s own schools, 20.9%.

Private and collaborative are not split here. The vote subtracts the state repayment it expects from the collaborative line, $480,204 in FY2026, so that line looks over and private looks under because of where the subtraction is booked.

Not shown: which placements caused the overruns, or how many children. That needs counts the district does not publish: the grid below names them.

A surprise cost is spending above the budget as voted: $1,235,009 over 17 years.

“Out of district” is about the school, not the move

Out-of-district tuition is what Lunenburg pays when a Lunenburg child goes to school outside its own schools: a private school or a collaborative. A family moving in or out only changes which town pays.

Which moves cause a surprise cost

Down the side: where the family is moving. Across the top: where the child goes to school.

Lunenburg’s own schools

Special education spending per child served here, median FY2021 to FY2025
about $18,800Our estimate
Over budget, FY2010 to FY2026
$258,209 in 5 yearsPublished

A collaborative

Children placed, 1 March, FY2022 to FY2025
3 to 6 a yearPublished
Cost of one child a year, FY2022 to FY2024
$51,921 to $72,501Our estimate
Over budget, FY2010 to FY2026
$796,673 in 7 yearsPublished

A private school

Children placed, 1 March, FY2022 to FY2025
4 a yearPublished
Cost of one child a year, median FY2022 to FY2025
about $237,743Our estimate
Over budget, FY2010 to FY2026
$510,256 in 8 years; $1,409,774 under on balancePublished

Moves into Lunenburg

Children on education plans moving in, FY2019 to FY2024
19 to 38 a yearPublished
Lunenburg’s own schoolsSurpriseMoves in, goes to Lunenburg’s schoolsLands on: In-district special educationLunenburg serves the child’s plan from the first day, so an aide or therapist the budget did not carry is new cost.Regulation: 603 CMR 28.03
A collaborativeSurpriseMost overspending · PublishedMoves in already in a collaborativeLands on: Collaborative tuition and transportLunenburg pays from the day the family arrives. The old-town rule covers only private placements. Arriving in spring, after next year’s budget is set, it misses that budget too.Our reading
A private schoolNot a surpriseMoves in already in a private schoolLands on: Private tuition and transport, from next yearThe old town pays the rest of the year, and the next year too if the move is April to June. From another state: a surprise (our reading).Statute: c.71B §5

Already lives in Lunenburg

Children on education plans, FY2019 to FY2024
207 to 254Published
Children placed, net change October to March, FY2021 to FY2025
-2 to +3Published
Lunenburg’s own schoolsNot a surpriseStays in Lunenburg’s schoolsLands on: In-district special educationAlready in the budget. A surprise only if the plan changes mid-year and needs new staff.The budget as voted
A collaborativeSurpriseMost overspending · PublishedSent to a collaborative mid-yearLands on: Collaborative tuition and transportThe budget was built on the children already placed. Lunenburg pays from the day the placement starts.Regulation: 603 CMR 28.10
A private schoolSurpriseCostliest per child · Our estimateSent to a private school mid-yearLands on: Private tuition and transportThe same as a collaborative: Lunenburg pays from the start date, and the budget did not carry it.Regulation: 603 CMR 28.10

Moves out of Lunenburg

Children on education plans moving out, FY2019 to FY2024
17 to 40 a yearPublished
Lunenburg’s own schoolsNot a surpriseWas in Lunenburg’s schoolsLands on: In-district special educationThe new town takes over. Nothing new to pay.Regulation: 603 CMR 28.10
A collaborativeUnderspendWas in a collaborativeLands on: Collaborative tuition, left unspentThe new town pays from arrival, so part of Lunenburg’s budget goes unspent.Our reading
A private schoolNot a surpriseWas in a private schoolLands on: Private tuition and transportLunenburg keeps paying to June, and the next year too if the move is April to June. It was already budgeted.Statute: c.71B §5

How many children fall in each box is not published. The counts on the edges are: children moving in and out, and children placed in each setting. Nothing says how many of the movers were in which setting. Our reading, marked amber: c.71B §5 names only approved private day and residential placements, so a collaborative falls under the rule that the town where the child lives pays. Written guidance from the state education department would settle it.

What the published record does not say

The district holds the answers. Each one would fill in part of the grid above.

  1. How many children a year arrive already in a collaborative, or in a private school, and how many of those come from another state?
  2. How many Lunenburg children are placed out of district for the first time during a school year, and in which kind of setting?
  3. How many children leave Lunenburg while placed, and in which kind of setting?
  4. What does one child’s placement cost a year, by kind of setting, with transport?
  5. What does an arrival who needs new staff in Lunenburg’s own schools cost?
Spent above budget, each year, by line
Out-of-district tuitionSpecial education transportationIn-district special education
Out-of-district tuitionSpecial education transportationIn-district special education
FY2010$18,735$0$0
FY2011$40,953$0$49,601
FY2012$0$39,766$0
FY2013$131,335$92,439$0
FY2014$91,030$49,050$4,742
FY2015$0$65,331$0
FY2016$0$0$37,801
FY2017$0$0$0
FY2018$0$0$0
FY2019$204,015$0$0
FY2020$3,811$0$0
FY2021$0$0$0
FY2022$0$0$92,879
FY2023$0$0$0
FY2024$87,269$65,455$0
FY2025$20,054$0$0
FY2026$0$67,557$73,186

Each bar: how far spending went above the budget voted for that line. A line that stayed within its budget adds nothing.

Private and collaborative tuition against budget
Private schoolsCollaboratives
Private schoolsCollaboratives
FY2010$18,735$0
FY2011$49,713-$8,759
FY2012-$42,800$0
FY2013$101,980$29,356
FY2014$92,962-$1,932
FY2015-$61,835$5,183
FY2016$23,275-$47,004
FY2017-$197,767-$77,804
FY2018-$130,097$110,115
FY2019$12,399$191,616
FY2020$123,923-$120,112
FY2021-$389,602$5,710
FY2022-$389,599-$31,884
FY2023-$185,170$0
FY2024$87,269$0
FY2025-$531$20,585
FY2026-$522,629$434,108

Above zero is over budget. Private: an approved private school, its rate set by the state. Collaborative: a programme run jointly by school districts.

Inside out-of-district tuition: private and collaborative

Private schools

An approved private day or residential school. The state sets its rate.

Years over budget8 of 17
Added up over those years$510,256
On balance, FY2010 to FY2026$1,409,774 under

Collaboratives

A programme run jointly by several school districts.

Years over budget7 of 17
Added up over those years$796,673
On balance, FY2010 to FY2026$509,178 over

What it means: The two share one total, and the vote subtracts the expected state repayment from the collaborative line alone, $480,204 in FY2026. So the split shows where that subtraction is booked as much as where children are placed.

Ordered after the school year began
Out-of-district tuition, orderedTransportation, orderedOut-of-district tuition, released
Out-of-district tuition, orderedTransportation, orderedOut-of-district tuition, released
FY2023$19,765$50,725-$43,711
FY2024$873$86,489-$27,072
FY2025$42,660$5,970-$369
FY2026$363,500$145,990-$310,660

Purchase orders opened or raised after 30 September, every fund; released is orders closed or cut. Orders, not children.

What causes a surprise cost

What happensWhyPrivateCollab­orativeTransportIn-district
A Lunenburg child is placed out of district during the yearThe budget was built on the children already placed. Lunenburg pays from the day the placement starts, and a van usually comes with it.●●●
A child arrives already in a collaborativeThe old-town rule covers only private placements, so Lunenburg pays from arrival. Our reading.●●
A child arrives from another stateThe old-town rule binds Massachusetts towns, so Lunenburg pays from arrival, even for a private school. Our reading.●●●
A placement changes to a costlier oneA review changes the plan mid-year. For a child who arrived in a private placement, the old town pays the old cost and Lunenburg “any increase”.●●●
A tuition rate rises after the budget is setThe rate is set by the state or by the collaborative’s board, not by Lunenburg.●●
A transport contract is topped up late in the yearRoutes are added or repriced after the budget: the van contract was raised $73,000 in FY2024.●
Staff or services are added in Lunenburg’s own schoolsA child’s plan needs an aide or a therapist the budget did not carry. This line is mostly staff pay.●
A bill only becomes known at year endInvoices settle after the year’s spending is planned.●●●●
Not a surprise: a child arrives in a private school from a Massachusetts townThe old town pays the rest of the year, and the next year too if the move is April to June. Lunenburg has time to budget it.——

What the books cannot tell us: the ledger records invoices, not children. It shows which line ran over, not which of these causes was behind it in a year.

1 · The facts

  • 48.4%

    of overspending: out-of-district tuition

  • 30.7%

    of overspending: transportation

  • 20.9%

    of overspending: in-district services

  • 8

    of 17 out-of-district tuition ran over

  • 6

    of 17 when transportation ran over

  • $796,673

    collaborative tuition above budget, 7 years

  • $510,256

    private tuition above budget, 8 years

  • $1,409,774

    private tuition under budget, net, FY2010 to FY2026

  • $426,799

    out-of-district tuition ordered after September

  • $289,174

    transportation ordered after September

  • 92%

    of those late orders placed March to June

  • —

    why each order changed

    not published

2 · What it shows

  1. 1

    Out-of-district tuition was 48.4% of all overspending above budget; transportation, 30.7%.

    What it means: A reserve meant only for out-of-district tuition would leave out 51.6% of the risk; the law also covers transport.

  2. 2

    Split by setting, private runs under and collaborative over: the repayment is subtracted from collaborative.

    What it means: A placement added to the smaller collaborative line shows as an overrun even when private tuition has room to spare.

  3. 3

    Many arrive after the budget is set: 92% of orders placed after September came March to June.

    What it means: Late orders are one way a cost escapes the budget; a child, a rate or a route nobody planned for is the other.

Related

The terms, and why each one surprises

Surprise cost
Spending above the budget set at the start of the year. The law’s words: unanticipated or unbudgeted costs.
Why it surprises: A child, a rate or a route nobody planned for, often ordered only in spring, after the budget is set.
Out-of-district tuition
Tuition for a Lunenburg child schooled outside Lunenburg’s schools: an approved private school, at a state-set rate, or a collaborative of districts.
Why it surprises: A Lunenburg child newly placed, or arriving already in a collaborative; a costlier placement after review; a rate raised after the budget; a bill known at year end.
Special education transportation
Transport a child’s plan requires: contracted van companies, and mileage paid to parents and staff.
Why it surprises: Contracts are topped up late in the year: the van contract was raised $73,000 in spring FY2024.
In-district special education
Dozens of budget lines, added up by us: staff, therapists and contracted services in Lunenburg’s own schools.
Why it surprises: The smallest share of overspending; it is mostly staff pay. It ran over in 5 of 17 years.
Circuit breaker
The state repaying about three quarters of each child’s cost above a threshold, a year later, into an account spent without a Town Meeting vote.
Why it surprises: The district said in March 2024 it probably absorbed a 14% tuition rise. It closed FY2026 at $281,806, down from $482,004.

What was said

  • “The Select Board supported the article as a prudent tool to address mid-year unanticipated placements without requiring a return to Town Meeting.”

    — The Select Board, as minuted, Select Board, 7 October 2025

    Select Board minutes, 2025-10-07

  • “Ms. Brzozoski regarding the 14% increase in tuition, when did we find out about this?”

    — Laura Brzozoski, School Committee member, School Committee, 28 February 2024

    School Committee minutes, 2024-02-28

Sources

What changed

Version 15 — updated September 20, 2026