State aid

Cherry sheet variance

Cherry sheet receipts came in $390,814 short of the estimate in 2024 and $327,281 over in 2023.

1 · The facts

  • $240,260

    over or under the estimate, 2021 proof

  • $120,947

    over or under the estimate, 2022 proof

  • $327,281

    over or under the estimate, 2023 proof

  • -$390,814

    over or under the estimate, 2024 proof

  • $149,455

    over or under the estimate, 2025 proof

  • $718,095

    from the worst year to the best

  • 1 of 9

    by the size of that swing, largest first

  • $663,551

    the next largest swing, Westford

  • 4 of 5

    years receipts beat the estimate

2 · What it shows

  1. 1

    The line ran from -$390,814 in the 2024 proof to $327,281 in the 2023 proof.

  2. 2

    That swing, $718,095, is the largest of 9 towns compared; the next is $663,551.

Excess or shortfall of cherry sheet receipts
Over or under the estimateFree cash certified
2025$149,455$3,354,370
2024-$390,814$2,270,060
2023$327,281$1,870,612
2022$120,947$2,923,290
2021$240,260$2,666,962

The Division of Local Services’ free cash proof for Lunenburg. A positive figure is receipts above the cherry sheet estimate.

Sources

What changed

Version 15 — updated September 20, 2026