Town reserves

Free cash sources

Two thirds of the free cash identified in July 2025, $2,457,761, was money appropriated and not spent.

1 · The facts

  • $2,457,761

    appropriated and not spent, 2025

  • 66.1%

    of identified free cash, 2025

  • $1,225,720

    local receipts above the estimate, 2025

  • 30.6%

    unspent share in 2023

  • 47.4%

    unspent share across all five years

  • 2.49 times

    2025’s unspent against the 2021-2024 average

  • 11.7%

    Uxbridge’s unspent share, 2025, the lowest

  • —

    which departments left the money unspent

    not published

  • —

    how much of it was the schools’

    not published

2 · What it shows

  1. 1

    Unspent appropriations rose from 30.6% of free cash in 2023 to 66.1% in 2025.

  2. 2

    The 2025 unspent figure was 2.49 times its 2021-2024 average, the highest multiple of nine towns.

  3. 3

    It is one town-wide figure; nothing published says which departments, or how much was the schools’.

What Lunenburg’s free cash was made of
YearNot spentReceipts above estimateState aid against estimateEverything elseIdentified
2025$2,457,761$1,225,720$149,455-$116,654$3,716,282
2024$1,224,836$1,363,025-$390,814-$164,468$2,032,579
2023$588,680$1,006,025$327,281$1,798$1,923,784
2022$754,201$1,049,137$120,947$1,231,634$3,155,919
2021$1,377,642$590,516$240,260$478,716$2,687,134

Division of Local Services free cash proof, components grouped. Everything else is prior free cash not appropriated and the smaller adjustments, net.

What was said

  • “Ana Lockwood states for the last 10 years the town has not collected less than 4 million dollars in local receipts. This year’s estimate is 3.535 million. Ana Lockwood suggests not being so conservative based on the data.”

    Finance Committee minutes, 2026-05-28

Sources

What changed

Version 15 — updated September 20, 2026