Analyses
132 times a school line went to zero — and 93 of them came back
12 years of the district restating its own book, 351 lines, FY2014 to FY2025.
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/stopped-funding.json
This is the district’s own reporting, not the town’s accounting system. Every figure here comes from a column inside a district budget book — a closed year re-presented inside a district budget book, by the party that spent it. not the town’s accounting system. That is why this question can be asked and did they spend what they budgeted cannot: a claim about what the district reports is fairly settled by the district’s own book, and a claim about whether that book is right is not.
statedthe district’s restatement of its own closed years
What this establishes
A line hitting zero in this book is usually a pause, not an ending. 93 of 132 were funded again.
39 lines went to zero and stayed there — $181,180 in all, the largest of them $66,550.
The biggest apparent mass ending is the book changing shape. 88 lines stop after FY2022 while the reported total rises.
And the state’s own figures do not show the money leaving. In all three categories where district lines stopped, DESE reports MORE general fund spending at the end of the span than at the start.
For FY2023 onward this question has no answer in this source.
How much stopped, year by year
Each bar is the previous year’s funding on every line the book took to zero that year, split by whether the line was ever funded again. The shaded years print so few zeros that nothing can be measured in them either way.
The same figures
| Year | Lines in both years | Zeros printed | Went to zero | Prior-year funding | Funded again | Stayed at zero |
|---|---|---|---|---|---|---|
| FY15 | 280 | 112 | 11 | $115,339 | 11 · $115,339 | 0 · $0 |
| FY16 | 309 | 110 | 12 | $88,217 | 10 · $87,790 | 2 · $427 |
| FY17 | 315 | 88 | 26 | $208,039 | 22 · $111,454 | 4 · $96,585 |
| FY18 | 304 | 60 | 18 | $59,739 | 16 · $52,501 | 2 · $7,238 |
| FY19 | 305 | 58 | 19 | $27,278 | 14 · $21,987 | 5 · $5,291 |
| FY20 | 295 | 44 | 13 | $31,490 | 9 · $7,648 | 4 · $23,842 |
| FY21 | 293 | 34 | 13 | $111,640 | 6 · $80,137 | 7 · $31,503 |
| FY22 | 282 | 31 | 20 | $92,727 | 5 · $76,433 | 15 · $16,294 |
| FY23 | 176 | 4 | not measurable | — | — | — |
| FY24 | 187 | 4 | not measurable | — | — | — |
| FY25 | 187 | 4 | not measurable | — | — | — |
What this does not show
What the money bought
The same $734,469, cut by what the district’s own line name says the money was for. The grouping is ours, read off the label text; the district publishes no category for these lines.
Zeroed funding by what the line names
| What the line names | Lines | Prior-year funding |
|---|---|---|
| Teaching and specialist staff | 10 | $370,179 |
| Books, materials and supplies | 55 | $118,880 |
| Substitutes and stipends | 17 | $105,130 |
| Professional development | 18 | $79,587 |
| Utilities, contracts and services | 5 | $33,248 |
| Equipment, repair and maintenance | 16 | $20,884 |
| Transportation | 4 | $3,628 |
| Everything else | 7 | $2,933 |
And by the school the line is named for
Read off the district’s own prefix — H.S., M.S., E.S., P.S. Lines naming no school are district-wide or central, and are reported as naming no school rather than assigned to one.
| Named for | Lines zeroed | Prior-year funding |
|---|---|---|
| Names no school | 35 | $318,983 |
| High school | 37 | $214,925 |
| Primary school | 19 | $92,896 |
| Middle school | 25 | $64,407 |
| Elementary school | 12 | $26,511 |
| District wide | 2 | $16,281 |
| Kindergarten | 2 | $466 |
What this does not show
The book changed shape, and that is not a cut
88 line names present in FY2022 are absent from FY2023. That is by far the largest apparent ending in the series, and the two panels below are why it is not one: the count of printed lines falls and the money does not.
Lines the book prints
What those lines come to
Every year of the restated series
| Year | Lines printed | Zeros printed | Restated total | Documents |
|---|---|---|---|---|
| FY14 | 280 | 95 | $16,196,911 | 5 |
| FY15 | 309 | 112 | $17,441,475 | 5 |
| FY16 | 321 | 110 | $18,612,058 | 7 |
| FY17 | 324 | 88 | $18,735,278 | 7 |
| FY18 | 309 | 60 | $19,580,386 | 4 |
| FY19 | 309 | 58 | $20,213,390 | 5 |
| FY20 | 301 | 44 | $21,011,465 | 3 |
| FY21 | 293 | 34 | $21,433,301 | 2 |
| FY22 | 282 | 31 | $21,606,129 | 1 |
| FY23 | 187 | 4 | $21,790,405 | 2 |
| FY24 | 206 | 4 | $22,510,894 | 3 |
| FY25 | 187 | 4 | $23,682,594 | 2 |
FY2022 is restated by fy24-approved-budget.txt. FY2023 is restated by fy27-budget-projections-as-of-2-24-26-with-restorations.txt and fy27-budget-projections-as-of-3-16-26-with-restorations.txt. Different documents, different line lists, the same district.
The rename check, and what it caught
Rule 6 of this project exists because a line that goes to zero and reappears under a new name produces a −100% rate that looks like a finding. So renames are tested for arithmetically rather than by reading the words: two differently-spelled lines carrying the identical value in every fiscal year they share are one line under two spellings. 10 pairs pass that test.
Established by value — the figures agree to the dollar
| Stops | Last printed | Starts | First printed | Years agreeing | Largest shared figure |
|---|---|---|---|---|---|
| Special Education Transp - System | FY17 | Special Education Transportation - System | FY15 | FY15, FY16, FY17 | $480,536 |
| H.S. Guidance Counselors | FY21 | H.S. Guidance Counselor | FY20 | FY20, FY21 | $208,978 |
| M.S. Guidance | FY21 | M.S. Guidance Counselor | FY20 | FY20, FY21 | $136,325 |
| Maint. of Buildings/Contrcted Serv | FY17 | Maint. of Buildings/Contrcted Services | FY15 | FY15, FY16, FY17 | $74,554 |
| Athletic Officials | FY17 | Athletic Officials/Special Detail/Coaches | FY14 | FY14, FY15, FY16, FY17 | $40,469 |
| M.S. Spcl Ed Spch/Lang Pthlgst | FY19 | M.S. Special Ed Speech Pathologists | FY18 | FY18, FY19 | $33,207 |
| H.S. Lease of Guidance Softwre | FY17 | H.S. Lease of Guidance Software | FY15 | FY15, FY16, FY17 | $16,265 |
| Athletic Equipment/Reconditng | FY17 | Athletic Equipment/Reconditioning | FY15 | FY15, FY16, FY17 | $5,265 |
| Maint of Grounds Supplies/Syst | FY17 | Maint of Grounds Supplies/System | FY15 | FY15, FY16, FY17 | $3,791 |
| H.S. Summr Guidance Scheduling | FY17 | H.S. Summer Guidance Scheduling | FY15 | FY15, FY16, FY17 | $3,135 |
Where no shared year exists, the words are all there is
Three of the lines that stop at the FY2022 boundary reappear the next year with a letter changed, and there is no overlapping year to settle it arithmetically. These are ours and they are candidates: near-identical labels for the same school, the successor first printed after the predecessor’s last year.
Proposed on the labels alone — our reading, not the district's
| Stops | Last printed | Last figure | Starts | First printed | First figure | Label similarity |
|---|---|---|---|---|---|---|
| Maint. of Buildings/Contrcted Services | FY22 | $133,432 | Maint. of Buildings/Contracted Services | FY23 | $128,844 | 0.985 |
| Spcl Ed Generl School Supplies | FY22 | $8,108 | Spcl Ed General School Supplies | FY23 | $2,270 | 0.981 |
| Spcl Ed Contrtd Related Servcs | FY22 | $113,346 | Spcl Ed Contrtd Related Services | FY23 | $117,197 | 0.963 |
| H.S. Band/Music Dues & Fees | FY22 | $450 | H.S. Band/Music Dues and Fees | FY24 | $749 | 0.927 |
| Maint. of Buildings/Contrcted Serv | FY17 | $71,970 | Maint. of Buildings/Contracted Services | FY23 | $128,844 | 0.921 |
And 4 pairs that are not renames at all
The same test also finds pairs where both labels run to the end of the series carrying identical figures. That is not a rename and it is not evidence of one. Nothing in the document says whether it is one line printed twice or two lines that happen to be paid the same.
| One label | The other | Years agreeing | Largest shared figure |
|---|---|---|---|
| General Education Transportation | District Wide Transportation | FY16 | $527,580 |
| H.S. Psychologist | Middle School Psychologist | FY17, FY18, FY19, FY20, FY21, FY22, FY23, FY24, FY25 | $43,571 |
| Fire Safety/Furniture Repair | Fire Safety/Futniture Repair | FY14, FY15, FY16, FY17 | $9,119 |
| Athletic Replacement of Uniforms | Athletic Replacmnt of Uniforms | FY14, FY15, FY16, FY17 | $7,944 |
What this does not show
A possible explanation — nothing here tests it
What would settle it: the district’s own crosswalk from the FY2022 line list to the FY2023 presentation, or the MUNIS year-end expense report for those years, which is keyed on accounts rather than on printed line names — registered as a gap: Whether a school line that stops appearing in the district’s book stopped being funded.
A second source, and it does not show the money leaving
Everything above this line comes out of the district’s own book, which shows the general fund and nothing else. DESE collects spending from every district in the state to its own definitions and publishes it split by fund — which is precisely the thing the budget book structurally cannot show. So for each family of lines that stops on this page, the state’s figures for the same kind of spending are set beside it. cross-checkedtwo independent sources, at different grains
This is not a join, and must not become one
A district budget line is not a DESE function code. The mapping between them is not published by anybody, and this project keeps its crosswalk table deliberately empty rather than record an inference as a mapping. The pairing of each category to each family of lines below is ours, it is read at the category level only, and no figure here is subtracted from any figure above.
Professional Development
Five per-school professional development lines go to zero. Did professional development spending fall?
Set beside the professional development lines. Over the same span as the district’s own series, FY2014 to FY2025, the general fund figure goes from $3,500 to $34,425 — up $30,925. Grants and revolving funds reach 96% of all spending in this category at their peak.
Professional Development — DESE, FY2014 to FY2025
| Year | General fund | Grants and revolving | All funds | Grant share |
|---|---|---|---|---|
| FY09 | $66,349 | $83,102 | $149,451 | 56% |
| FY10 | $16,594 | $141,145 | $157,739 | 89% |
| FY11 | $6,293 | $237,244 | $243,537 | 97% |
| FY12 | $14,860 | $157,610 | $172,470 | 91% |
| FY13 | $10,550 | $63,231 | $73,781 | 86% |
| FY14 | $3,500 | $93,885 | $97,385 | 96% |
| FY15 | $7,139 | $94,531 | $101,670 | 93% |
| FY16 | $5,544 | $97,512 | $103,056 | 95% |
| FY17 | $8,698 | $174,386 | $183,084 | 95% |
| FY18 | $35,868 | $45,748 | $81,616 | 56% |
| FY19 | $66,410 | $58,913 | $125,323 | 47% |
| FY20 | $53,696 | $68,727 | $122,423 | 56% |
| FY21 | $54,129 | $37,459 | $91,588 | 41% |
| FY22 | $49,030 | $161,572 | $210,602 | 77% |
| FY23 | $15,160 | $345,208 | $360,368 | 96% |
| FY24 | $26,495 | $1,257 | $27,752 | 5% |
| FY25 | $34,425 | $40,535 | $74,960 | 54% |
Guidance, Counseling and Testing
Three of the four guidance counsellor lines stop appearing after the FY2022 boundary. Did guidance spending fall?
Set beside the guidance counsellor lines. Over the same span as the district’s own series, FY2014 to FY2025, the general fund figure goes from $581,745 to $1,055,236 — up $473,491. Grants and revolving funds reach 40% of all spending in this category at their peak.
Guidance, Counseling and Testing — DESE, FY2014 to FY2025
| Year | General fund | Grants and revolving | All funds | Grant share |
|---|---|---|---|---|
| FY09 | $470,992 | $84,072 | $555,064 | 15% |
| FY10 | $438,922 | $85,388 | $524,310 | 16% |
| FY11 | $497,064 | $112,570 | $609,634 | 18% |
| FY12 | $508,846 | $36,236 | $545,082 | 7% |
| FY13 | $529,470 | $48,762 | $578,232 | 8% |
| FY14 | $581,745 | $0 | $581,745 | 0% |
| FY15 | $591,401 | $0 | $591,401 | 0% |
| FY16 | $560,861 | $0 | $560,861 | 0% |
| FY17 | $575,585 | $0 | $575,585 | 0% |
| FY18 | $689,861 | $0 | $689,861 | 0% |
| FY19 | $752,567 | $1,072 | $753,639 | 0% |
| FY20 | $779,192 | $0 | $779,192 | 0% |
| FY21 | $761,770 | $54,836 | $816,606 | 7% |
| FY22 | $740,934 | $229,722 | $970,656 | 24% |
| FY23 | $788,274 | $456,851 | $1,245,125 | 37% |
| FY24 | $953,713 | $628,805 | $1,582,518 | 40% |
| FY25 | $1,055,236 | $7,591 | $1,062,827 | 1% |
Instructional Materials, Equipment and Technology
The largest group of zeroings by count is books, materials and supplies. Did spending on materials fall?
Set beside the textbook, workbook and supplies lines. Over the same span as the district’s own series, FY2014 to FY2025, the general fund figure goes from $177,419 to $266,249 — up $88,830. Grants and revolving funds reach 60% of all spending in this category at their peak.
Instructional Materials, Equipment and Technology — DESE, FY2014 to FY2025
| Year | General fund | Grants and revolving | All funds | Grant share |
|---|---|---|---|---|
| FY09 | $204,518 | $16,962 | $221,480 | 8% |
| FY10 | $143,315 | $47,921 | $191,236 | 25% |
| FY11 | $162,368 | $24,213 | $186,581 | 13% |
| FY12 | $175,250 | $49,844 | $225,094 | 22% |
| FY13 | $172,597 | $63,337 | $235,934 | 27% |
| FY14 | $177,419 | $64,701 | $242,121 | 27% |
| FY15 | $125,566 | $31,526 | $157,092 | 20% |
| FY16 | $151,347 | $56,132 | $207,479 | 27% |
| FY17 | $141,653 | $112,315 | $253,968 | 44% |
| FY18 | $329,871 | $29,929 | $359,800 | 8% |
| FY19 | $198,609 | $43,737 | $242,346 | 18% |
| FY20 | $202,866 | $32,481 | $235,347 | 14% |
| FY21 | $280,737 | $427,326 | $708,063 | 60% |
| FY22 | $292,220 | $15,856 | $308,076 | 5% |
| FY23 | $220,289 | $190,427 | $410,716 | 46% |
| FY24 | $285,359 | $411,537 | $696,896 | 59% |
| FY25 | $266,249 | $87,545 | $353,794 | 25% |
What this does not show
Lines that fell sharply and did not recover
Going to zero is the loud version. 25 lines are still printed in FY2025 at half or less of their own peak — $1,633,664 of annual funding below where those lines once stood. The test is stated in full below the table.
Still printed in FY2025, at or under half their own peak
| Line | Peak | Peak year | Recent | Fall | Down by |
|---|---|---|---|---|---|
| Special Ed Tuitions/Private | $1,114,849 | FY15 | $550,435 | $564,414 | 51% |
| Collaborative Tuitions | $335,187 | FY15 | $109,968 | $225,219 | 67% |
| Capital Improvement - Maint. | $156,223 | FY17 | $45,000 | $111,223 | 71% |
| Business Office/Clerical | $159,646 | FY20 | $48,694 | $110,952 | 70% |
| Natural Gas/Heating Charges | $184,592 | FY15 | $88,501 | $96,091 | 52% |
| Curriculum Adoption/System | $100,203 | FY16 | $29,747 | $70,456 | 70% |
| Unemployment Compensation | $75,000 | FY21 | $16,272 | $58,729 | 78% |
| Transition/Leadership Team | $85,103 | FY22 | $35,671 | $49,432 | 58% |
| P.S. Special Ed Subs | $62,167 | FY19 | $13,046 | $49,121 | 79% |
| School Committee Legal Expenses | $79,895 | FY18 | $32,511 | $47,384 | 59% |
| H.S. After School Advisors | $44,202 | FY22 | $14,667 | $29,535 | 67% |
| Maint. of Grounds/Contrctd Serv | $45,866 | FY20 | $16,340 | $29,527 | 64% |
| M.S. Special Ed Subs . | $33,100 | FY16 | $7,659 | $25,441 | 77% |
| Repair of Equip/Maintenance | $27,883 | FY23 | $3,287 | $24,597 | 88% |
| P. S. Regular Substitutes | $43,335 | FY18 | $19,131 | $24,204 | 56% |
| E.S. Computer Contractual Services | $32,752 | FY23 | $13,057 | $19,696 | 60% |
| H.S. Special Ed Subs. | $24,026 | FY18 | $9,190 | $14,836 | 62% |
| Dues/Meetings | $22,220 | FY20 | $7,590 | $14,631 | 66% |
| Nurse Coordinator | $15,882 | FY22 | $2,782 | $13,101 | 82% |
| Psychological Testing/Supplies | $17,690 | FY22 | $6,124 | $11,567 | 65% |
| Postage - System Wide | $15,000 | FY19 | $4,718 | $10,283 | 69% |
| Computer Supplies/District Wide | $14,172 | FY18 | $4,214 | $9,958 | 70% |
| Kind Regular Substitutes | $12,178 | FY16 | $4,009 | $8,169 | 67% |
| Fire Safety/Furniture Repair | $14,438 | FY23 | $6,668 | $7,770 | 54% |
| M.S. Custodians Overtime | $13,418 | FY22 | $6,086 | $7,332 | 55% |
Recent is the mean of the last 2 years the book prints for that line; a line qualifies if its own peak reached $10,000 and its recent level is at or under 50% of it. Those thresholds are ours.
What this does not show
What the town said about one of these
The meeting archive now runs from 2009-01-05 to 2026-11-17 — 12014 readable documents out of 12065 the town has published — so it reaches back over the whole of the series above. Three things people said sit close enough to a line on this page to be worth setting beside it. None of them explains a figure; each of them is what a figure looks like from the other side.
“Ana Lockwood seeks information about guidance counselors. Dr. Jodi Fortuna states there are only guidance counselors at the high school.”
Finance Committee, 2026-02-26 · our copy · the town’s
Every guidance counsellor line in the book — a blank is a year the book does not print the line
| Line | FY14 | FY15 | FY16 | FY17 | FY18 | FY19 | FY20 | FY21 | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| H.S. Guidance Counselor | — | — | — | — | — | — | $205,059 | $208,978 | $172,756 | $145,940 | $26,266 | $244,454 |
| H.S. Guidance Counselors | $232,378 | $237,014 | $221,458 | $206,136 | $233,134 | $243,146 | $205,059 | $208,978 | — | — | — | — |
| M.S. Guidance Counselor | — | — | — | — | — | — | $136,325 | $136,325 | $97,298 | $85,771 | $162,554 | $95,617 |
| E.S. Guidance Counselor | $0 | $0 | $0 | $109,851 | $79,107 | $79,896 | $81,092 | $81,092 | $83,528 | — | — | — |
| P.S. Guidance Counselor | $79,640 | $81,229 | $60,498 | $36,923 | $35,513 | $63,750 | $66,719 | $68,734 | $19,943 | — | — | — |
3 of the 5 guidance counsellor lines stop appearing after FY2022. The other 2 are still printed in FY2025 — including H.S. Guidance Counselor and M.S. Guidance Counselor. In the same meeting, the same speaker said: “Dr. Jodi Fortuna and the other presenters do not suggest cutting social workers.”
What this does not show
The largest permanent ending, and a board meeting five years later
System School Psychologist is the largest line on this page that went to a printed zero and stayed at zero, last funded in FY2016. The meeting archive now reaches back far enough to have something to say near it.
“Covid relief money was used to hire a part- time school psychologist.”
Finance Committee, 2021-03-18 · our copy · the town’s
What this does not show
Professional development: five lines to zero, one line up
Every per-school professional development line in the book is printed at zero from FY2021 onward. The district-wide line is not: it carried $25,000 in FY2021 and $32,925 in FY2025. The per-school lines came to $28,813 at their peak in FY2020.
Professional development, per school against district-wide
| Year | The 5 per-school lines | The district-wide line | Lines the book prints |
|---|---|---|---|
| FY14 | $0 | $0 | 5 |
| FY15 | $1,439 | $0 | 6 |
| FY16 | $2,544 | $3,000 | 6 |
| FY17 | $8,698 | $0 | 6 |
| FY18 | $11,576 | $0 | 6 |
| FY19 | $23,558 | $17,497 | 6 |
| FY20 | $28,813 | $24,883 | 6 |
| FY21 | $0 | $25,000 | 6 |
| FY22 | $0 | $48,030 | 6 |
| FY23 | $0 | $15,160 | 1 |
| FY24 | $0 | $26,495 | 1 |
| FY25 | $0 | $32,925 | 1 |
“the remaining $17,000 will be dedicated to contracted professional development”
School Committee, 2026-02-04 — of a DESE grant · our copy · the town’s
What this does not show
A possible explanation — nothing here tests it
What would settle it: DESE’s End of Year Financial Report, which separates spending by fund — registered as What the schools actually spent, per line, in any year before FY2026 in the money-in half of the register, and as the grant question throughout this project.
What was searched, and what came back empty
A search that finds nothing prints nothing, and nothing reads as nobody said it. It is not: it means nobody said it in the 12014 documents that can be read. Terms that returned meeting documents: guidance counselor (11), professional development (26), department head (157), tutoring (19), psychologist (4), school psychologist (3), textbook (2). Terms that returned none at all: adjustment counselor.
And the record itself is thin in places. Of 402 School Committee meetings the town lists between 2021 and 2026, minutes are published for 162 — 40%. In 2021 and 2022 there are none at all, and 3 years sit under half. A search finding nothing in a year like that is not evidence that nobody discussed it. 51 of the 12065 documents cannot be read at all, so no search here covers them either.
School Committee minutes published, against meetings listed
| Year | Meetings listed | Minutes published | Share |
|---|---|---|---|
| 2021 | 12 | 0 | 0% |
| 2022 | 66 | 0 | 0% |
| 2023 | 98 | 18 | 18% |
| 2024 | 72 | 54 | 75% |
| 2025 | 98 | 62 | 63% |
| 2026 | 56 | 28 | 50% |
Every line that went to zero and stayed there
39 lines, ranked by the last figure the book printed for them
| Line | Last funded | Last funded year | Printed at zero | What it names | School |
|---|---|---|---|---|---|
| System School Psychologist | $66,550 | FY16 | FY17, FY18, FY19 | Teaching and specialist staff | Names no school |
| H.S. Department Heads | $22,184 | FY19 | FY20, FY21 | Teaching and specialist staff | High school |
| P.S. Paraprofessionals /Regular | $20,490 | FY16 | FY17, FY18, FY19 | Teaching and specialist staff | Primary school |
| Prof Development - H.S. | $16,721 | FY20 | FY21, FY22 | Professional development | Names no school |
| D.W. P/R Long Term Tutoring | $9,246 | FY16 | FY17, FY18, FY19 | Teaching and specialist staff | District wide |
| D.W. P/R Short Term Tutoring | $7,035 | FY17 | FY18, FY19 | Teaching and specialist staff | District wide |
| Prof Development - M.S. | $6,541 | FY20 | FY21, FY22 | Professional development | Names no school |
| E.S. Secretarial Overtime | $3,000 | FY21 | FY22 | Substitutes and stipends | Elementary school |
| Technology Maintenance Contracted Service | $2,500 | FY21 | FY22 | Equipment, repair and maintenance | Names no school |
| Prof Development - Special Ed | $2,150 | FY20 | FY21, FY22 | Professional development | Names no school |
| Prof Development - E.S. | $2,049 | FY20 | FY21, FY22 | Professional development | Names no school |
| H.S. Accreditation | $2,000 | FY21 | FY22 | Professional development | High school |
| Salaries Accreditation | $2,000 | FY20 | FY21 | Professional development | Names no school |
| Telephone Maintenance/System | $1,850 | FY21 | FY22 | Equipment, repair and maintenance | Names no school |
| H.S. Science Textbooks | $1,700 | FY18 | FY19, FY20 | Books, materials and supplies | High school |
| M.S. Band/Music Transportation | $1,500 | FY21 | FY22 | Transportation | Middle school |
| Stipends M. S. Professional Dev | $1,500 | FY18 | FY19, FY20 | Substitutes and stipends | Names no school |
| E.S. Phys Ed Supplies | $1,359 | FY21 | FY22 | Books, materials and supplies | Elementary school |
| Prof Development - P.S. | $1,352 | FY20 | FY21, FY22 | Professional development | Names no school |
| M.S. Textbooks | $1,253 | FY18 | FY19, FY20 | Books, materials and supplies | Middle school |
| H.S. Social Studies Textbooks | $1,045 | FY19 | FY20, FY21 | Books, materials and supplies | High school |
| E.S. Music Supplies | $950 | FY21 | FY22 | Books, materials and supplies | Elementary school |
| E.S. Textbooks | $737 | FY18 | FY19, FY20, FY21 | Books, materials and supplies | Elementary school |
| Special Ed Legal Services | $690 | FY20 | FY21, FY22 | Utilities, contracts and services | Names no school |
| P.S. Audio Visual Supplies | $631 | FY21 | FY22 | Books, materials and supplies | Primary school |
| P.S. Repair Audio Visual Equip | $631 | FY21 | FY22 | Books, materials and supplies | Primary school |
| H.S. English A.V. Supplies | $520 | FY19 | FY20, FY21 | Books, materials and supplies | High school |
| H.S. Repair P.E. Equipment | $500 | FY21 | FY22 | Equipment, repair and maintenance | High school |
| E.S. Choral Accompanist | $400 | FY21 | FY22 | Substitutes and stipends | Elementary school |
| H.S. Repair Science Equip | $400 | FY21 | FY22 | Equipment, repair and maintenance | High school |
| P.S. Long Term Special Ed Subs | $350 | FY15 | FY16, FY17, FY18, FY19 | Substitutes and stipends | Primary school |
| M.S. Library Periodicals | $299 | FY16 | FY17, FY18, FY19 | Books, materials and supplies | Middle school |
| School Committee Conferenc Exp | $250 | FY21 | FY22 | Professional development | Names no school |
| H.S. Tech/Industrial Arts Maint. (3D printer) | $203 | FY17 | FY18, FY19, FY20 | Equipment, repair and maintenance | High school |
| M.S. Regrs Academic Achievemnt | $200 | FY21 | FY22 | Everything else | Middle school |
| H.S. Health Periodicals | $123 | FY21 | FY22 | Books, materials and supplies | High school |
| M.S. Audio Visual Supplies | $101 | FY18 | FY19, FY20 | Books, materials and supplies | Middle school |
| Kindergarten Special Ed Subs | $93 | FY19 | FY20, FY21 | Substitutes and stipends | Kindergarten |
| H.S. Math Textbooks | $77 | FY15 | FY16, FY17, FY18, FY19, FY20, FY21 | Books, materials and supplies | High school |
Every zeroing, all 132 of them
| Year | Line | Funding the year before | Funded again? | What it names |
|---|---|---|---|---|
| FY15 | H.S. Special Ed Paraprofessionals | $50,819 | yes — FY16 · $141,139 | Teaching and specialist staff |
| FY15 | Athletic Expenses/Supplies | $31,894 | yes — FY19 · $646 | Books, materials and supplies |
| FY15 | H. S. Long Term Substitutes | $9,231 | yes — FY17 · $21,159 | Substitutes and stipends |
| FY15 | M.S. Workbooks | $5,480 | yes — FY16 · $5,474 | Books, materials and supplies |
| FY15 | Dues/Meetings | $4,472 | yes — FY16 · $4,500 | Professional development |
| FY15 | Curriculum Adoption/System | $4,467 | yes — FY16 · $100,203 | Professional development |
| FY15 | Technology Maintenance Contracted Service | $3,634 | yes — FY17 · $7,399 | Equipment, repair and maintenance |
| FY15 | H.S. Special Education Instr. Materials | $3,629 | yes — FY16 · $2,077 | Books, materials and supplies |
| FY15 | Emergency Expenditures | $853 | yes — FY16 · $1,166 | Everything else |
| FY15 | H.S. Secretarial Overtime | $628 | yes — FY16 · $694 | Substitutes and stipends |
| FY15 | P.S. Phys Ed Supplies | $232 | yes — FY16 · $127 | Books, materials and supplies |
| FY16 | Human Resource Director | $74,000 | yes — FY18 · $49,474 | Teaching and specialist staff |
| FY16 | Stipends - System | $5,700 | yes — FY19 · $3,170 | Substitutes and stipends |
| FY16 | H.S. Social Studies Textbooks | $1,863 | yes — FY17 · $285 | Books, materials and supplies |
| FY16 | H.S. World Language Textbooks | $1,606 | yes — FY17 · $391 | Books, materials and supplies |
| FY16 | E.S. Custodians Overtime | $1,548 | yes — FY17 · $2,106 | Substitutes and stipends |
| FY16 | P.S. New Furniture/Equipment | $1,474 | yes — FY21 · $7,899 | Equipment, repair and maintenance |
| FY16 | H.S. Repair P.E. Equipment | $825 | yes — FY20 · $500 | Equipment, repair and maintenance |
| FY16 | H.S. Repair Science Equip | $400 | yes — FY19 · $400 | Equipment, repair and maintenance |
| FY16 | P.S. Long Term Special Ed Subs | $350 | no | Substitutes and stipends |
| FY16 | Fuel Oil/Heating Charges | $239 | yes — FY17 · $675 | Utilities, contracts and services |
| FY16 | H.S. Foreign Language A.V. | $135 | yes — FY17 · $110 | Books, materials and supplies |
| FY16 | H.S. Math Textbooks | $77 | no | Books, materials and supplies |
| FY17 | System School Psychologist | $66,550 | no | Teaching and specialist staff |
| FY17 | H. S. Regular Substitutes | $58,806 | yes — FY18 · $31,765 | Substitutes and stipends |
| FY17 | P.S. Paraprofessionals /Regular | $20,490 | no | Teaching and specialist staff |
| FY17 | P.S. Workbooks | $10,064 | yes — FY18 · $11,825 | Books, materials and supplies |
| FY17 | D.W. P/R Long Term Tutoring | $9,246 | no | Teaching and specialist staff |
| FY17 | P. S. Long Term Substitutes | $6,486 | yes — FY18 · $10,500 | Substitutes and stipends |
| FY17 | M.S. Workbooks | $5,474 | yes — FY18 · $1,202 | Books, materials and supplies |
| FY17 | H.S. English Textbooks | $5,145 | yes — FY18 · $1,717 | Books, materials and supplies |
| FY17 | M.S. Library Books | $4,406 | yes — FY18 · $907 | Books, materials and supplies |
| FY17 | P.S. Guidance Supplies | $4,167 | yes — FY18 · $430 | Books, materials and supplies |
| FY17 | Prof Development - System Expenses | $3,000 | yes — FY19 · $17,497 | Professional development |
| FY17 | Telephone Maintenance/System | $2,400 | yes — FY19 · $98 | Equipment, repair and maintenance |
| FY17 | M.S. ELA Supplies | $2,372 | yes — FY18 · $2,208 | Books, materials and supplies |
| FY17 | M. S. Long Term Substitutes | $1,655 | yes — FY18 · $2,345 | Substitutes and stipends |
| FY17 | P.S. Audio Visual Supplies | $1,430 | yes — FY20 · $744 | Books, materials and supplies |
| FY17 | Business Office/Contracted Services | $1,103 | yes — FY18 · $6,000 | Transportation |
| FY17 | P.S. Library Books | $1,000 | yes — FY18 · $998 | Books, materials and supplies |
| FY17 | H.S. Science Textbooks | $773 | yes — FY18 · $1,700 | Books, materials and supplies |
| FY17 | P.S. Music Supplies | $772 | yes — FY18 · $2,234 | Books, materials and supplies |
| FY17 | M.S. Library Expenses | $705 | yes — FY18 · $382 | Everything else |
| FY17 | M.S. Periodicals | $614 | yes — FY18 · $940 | Books, materials and supplies |
| FY17 | M.S. Audio Visual Supplies | $460 | yes — FY18 · $101 | Books, materials and supplies |
| FY17 | M.S. Band/Music Transportation | $430 | yes — FY18 · $750 | Transportation |
| FY17 | M.S. Library Periodicals | $299 | no | Books, materials and supplies |
| FY17 | M.S. Health Supplies | $115 | yes — FY18 · $333 | Books, materials and supplies |
| FY17 | M.S. Regrs Academic Achievemnt | $77 | yes — FY21 · $200 | Everything else |
| FY18 | Special Ed Legal Services | $31,175 | yes — FY20 · $690 | Utilities, contracts and services |
| FY18 | D.W. P/R Short Term Tutoring | $7,035 | no | Teaching and specialist staff |
| FY18 | Dues/Meetings | $4,907 | yes — FY20 · $22,220 | Professional development |
| FY18 | E. S. Long Term Substitutes | $4,290 | yes — FY20 · $30,410 | Substitutes and stipends |
| FY18 | E.S. New Furniture/Equipment | $3,082 | yes — FY19 · $1,944 | Equipment, repair and maintenance |
| FY18 | H.S. Repair Music Equipment | $1,651 | yes — FY19 · $1,650 | Equipment, repair and maintenance |
| FY18 | P.S. Phys Ed Supplies | $1,486 | yes — FY22 · $1,830 | Books, materials and supplies |
| FY18 | Networking General Supplies | $1,460 | yes — FY19 · $2,473 | Books, materials and supplies |
| FY18 | Supt. General Supplies | $1,099 | yes — FY20 · $473 | Books, materials and supplies |
| FY18 | M.S. Repair Music Equipment | $815 | yes — FY20 · $700 | Equipment, repair and maintenance |
| FY18 | H.S. Band/Music Dues & Fees | $608 | yes — FY19 · $270 | Professional development |
| FY18 | H.S. World Lang Testing Matrl | $465 | yes — FY23 · $340 | Everything else |
| FY18 | H.S. World Language Textbooks | $391 | yes — FY19 · $632 | Books, materials and supplies |
| FY18 | Kindergarten Special Ed Subs | $373 | yes — FY19 · $93 | Substitutes and stipends |
| FY18 | H.S. Social Studies Textbooks | $285 | yes — FY19 · $1,045 | Books, materials and supplies |
| FY18 | H.S. English Supplies | $214 | yes — FY19 · $375 | Books, materials and supplies |
| FY18 | H.S. Tech/Industrial Arts Maint. (3D printer) | $203 | no | Equipment, repair and maintenance |
| FY18 | H.S. Math Dues & Fees | $200 | yes — FY22 · $5,881 | Professional development |
| FY19 | E.S. Retirement/Longevity | $7,500 | yes — FY22 · $5,000 | Substitutes and stipends |
| FY19 | Salaries Accreditation | $5,000 | yes — FY20 · $2,000 | Professional development |
| FY19 | E.S. Math Supplies | $2,382 | yes — FY20 · $312 | Books, materials and supplies |
| FY19 | H.S. Science Textbooks | $1,700 | no | Books, materials and supplies |
| FY19 | Prof Development - M.S. | $1,600 | yes — FY20 · $6,541 | Professional development |
| FY19 | Stipends M. S. Professional Dev | $1,500 | no | Substitutes and stipends |
| FY19 | M.S. Textbooks | $1,253 | no | Books, materials and supplies |
| FY19 | M.S. Workbooks | $1,202 | yes — FY20 · $956 | Books, materials and supplies |
| FY19 | E.S. Music Supplies | $863 | yes — FY21 · $950 | Books, materials and supplies |
| FY19 | H.S. Technology/Industrial Arts Supplies | $842 | yes — FY20 · $997 | Books, materials and supplies |
| FY19 | E.S. Textbooks | $737 | no | Books, materials and supplies |
| FY19 | P.S. Repair Office Machines | $600 | yes — FY21 · $550 | Equipment, repair and maintenance |
| FY19 | Fuel Oil/Heating Charges | $438 | yes — FY20 · $606 | Utilities, contracts and services |
| FY19 | P.S. Guidance Supplies | $430 | yes — FY20 · $283 | Books, materials and supplies |
| FY19 | E.S. Choral Accompanist | $400 | yes — FY21 · $400 | Substitutes and stipends |
| FY19 | M.S. Library Expenses | $382 | yes — FY20 · $158 | Everything else |
| FY19 | M.S. Guidance Supplies | $198 | yes — FY20 · $354 | Books, materials and supplies |
| FY19 | P.S. Repair of Music Equipment | $150 | yes — FY20 · $141 | Equipment, repair and maintenance |
| FY19 | M.S. Audio Visual Supplies | $101 | no | Books, materials and supplies |
| FY20 | H.S. Department Heads | $22,184 | no | Teaching and specialist staff |
| FY20 | Stipends - System | $3,170 | yes — FY22 · $1,000 | Substitutes and stipends |
| FY20 | P.S. Music Supplies | $1,420 | yes — FY21 · $1,928 | Books, materials and supplies |
| FY20 | H.S. Social Studies Textbooks | $1,045 | no | Books, materials and supplies |
| FY20 | M.S. Library Books | $997 | yes — FY21 · $2,000 | Books, materials and supplies |
| FY20 | H.S. World Language Textbooks | $632 | yes — FY21 · $1,305 | Books, materials and supplies |
| FY20 | M.S. Band/Music Transportation | $595 | yes — FY21 · $1,500 | Transportation |
| FY20 | H.S. English A.V. Supplies | $520 | no | Books, materials and supplies |
| FY20 | H.S. Repair Science Equip | $400 | yes — FY21 · $400 | Equipment, repair and maintenance |
| FY20 | P.S. Science Supplies (includes STEM) | $364 | yes — FY21 · $3,817 | Books, materials and supplies |
| FY20 | Kindergarten Special Ed Subs | $93 | no | Substitutes and stipends |
| FY20 | School Committee Conferenc Exp | $50 | yes — FY21 · $250 | Professional development |
| FY20 | H.S. Audio Visual Supplies (Library) | $20 | yes — FY21 · $237 | Books, materials and supplies |
| FY21 | H.S. Paraprofessionals /Regular | $44,664 | yes — FY22 · $49,880 | Teaching and specialist staff |
| FY21 | Dues/Meetings | $22,220 | yes — FY22 · $8,929 | Professional development |
| FY21 | Prof Development - H.S. | $16,721 | no | Professional development |
| FY21 | Athletic Expenses/Supplies | $11,243 | yes — FY22 · $834 | Books, materials and supplies |
| FY21 | Prof Development - M.S. | $6,541 | no | Professional development |
| FY21 | Prof Development - Special Ed | $2,150 | no | Professional development |
| FY21 | Prof Development - E.S. | $2,049 | no | Professional development |
| FY21 | Salaries Accreditation | $2,000 | no | Professional development |
| FY21 | Prof Development - P.S. | $1,352 | no | Professional development |
| FY21 | H.S. Technology/Industrial Arts Supplies | $997 | yes — FY22 · $1,716 | Books, materials and supplies |
| FY21 | Special Ed Legal Services | $690 | no | Utilities, contracts and services |
| FY21 | H.S. Foreign Language A.V. | $659 | yes — FY22 · $1,641 | Books, materials and supplies |
| FY21 | M.S. Guidance Supplies | $354 | yes — FY23 · $800 | Books, materials and supplies |
| FY22 | Primary School Psychologist | $40,719 | yes — FY24 · $89,887 | Teaching and specialist staff |
| FY22 | M.S Social Worker | $34,472 | yes — FY24 · $73,808 | Teaching and specialist staff |
| FY22 | E.S. Secretarial Overtime | $3,000 | no | Substitutes and stipends |
| FY22 | Technology Maintenance Contracted Service | $2,500 | no | Equipment, repair and maintenance |
| FY22 | H.S. Accreditation | $2,000 | no | Professional development |
| FY22 | Telephone Maintenance/System | $1,850 | no | Equipment, repair and maintenance |
| FY22 | M.S. Band/Music Transportation | $1,500 | no | Transportation |
| FY22 | E.S. Phys Ed Supplies | $1,359 | no | Books, materials and supplies |
| FY22 | E.S. Music Supplies | $950 | no | Books, materials and supplies |
| FY22 | Fuel Oil/Heating Charges | $706 | yes — FY24 · $2,078 | Utilities, contracts and services |
| FY22 | P.S. Audio Visual Supplies | $631 | no | Books, materials and supplies |
| FY22 | P.S. Repair Audio Visual Equip | $631 | no | Books, materials and supplies |
| FY22 | H.S. Repair P.E. Equipment | $500 | no | Equipment, repair and maintenance |
| FY22 | E.S. Choral Accompanist | $400 | no | Substitutes and stipends |
| FY22 | H.S. Repair Science Equip | $400 | no | Equipment, repair and maintenance |
| FY22 | H.S. English Supplies | $285 | yes — FY23 · $154 | Books, materials and supplies |
| FY22 | M.S. Library Expenses | $251 | yes — FY23 · $196 | Everything else |
| FY22 | School Committee Conferenc Exp | $250 | no | Professional development |
| FY22 | M.S. Regrs Academic Achievemnt | $200 | no | Everything else |
| FY22 | H.S. Health Periodicals | $123 | no | Books, materials and supplies |
Lines that stop appearing altogether
Not the same thing as going to zero, and much weaker evidence. 164 lines stop being printed at some point in the series, carrying $2,931,555 in their last printed year — and 88 of them stop at the single document boundary above.
By the last year the line appears
| Last printed in | Lines | Their last figures |
|---|---|---|
| FY14 | 0 | $0 |
| FY15 | 0 | $0 |
| FY16 | 4 | $527,580 |
| FY17 | 18 | $499,835 |
| FY18 | 3 | $449 |
| FY19 | 13 | $41,425 |
| FY20 | 8 | $0 |
| FY21 | 11 | $351,303 |
| FY22 | 88 | $1,243,032 |
| FY23 | 0 | $0 |
| FY24 | 19 | $267,931 |
What this does not show
What a board member could do with this
One thing, and it is small. A zero in this book means the line was printed at zero. It does not mean the money stopped. The three routes that produce an identical zero — consolidation onto another line, a grant picking it up, and a re-presentation of the whole book — are all visible somewhere in the 12 years above, and none of them is a cut.
So the question worth asking when a line shows zero is not why was this cut. It is which line is it on now, and which fund is paying. The second half of that is the one nobody can currently answer from anything published, and it is why what the schools actually spent, per line, in any year before fy2026 sits in the register.
And the thing that would make next year’s version of this page far stronger costs the district nothing it does not already do: a prior-year column printed in the same line shape as the current year. The break at FY2023 is the whole reason 88 lines look like endings and are not.
Two things about scope
This is the school department only. Nothing here compares the town side with the school side, and nothing here supports that comparison: the town codes its accounts by function and the district names its lines, and this project refuses to invent the mapping between them. And the district is why this page exists at all. Publishing a restated prior-year column, line by line, for 12 years is more than most districts print — it is the only reason anyone can see that 93 of 132 zeros came back, or that the professional development money moved rather than left.
How this was measured
One query, over one table. budget_figure where stage=‘restated’: 351 lines, FY2014 to FY2025, out of 16 district documents. The same line_key is compared across years and nothing is compared across stages — a budget and a restatement are different quantities and this page never differences one against the other.
The words used on this page, as the generator defines them
| Term | What it means here |
|---|---|
| zeroing | the line carries a value above zero in one year and a printed zero in the next, with both years present in the book |
| returned | the same line carries a value above zero again in a later year |
| permanent | the line’s last funded year is followed only by printed zeros, for as long as the line appears at all |
| vanished | the line stops appearing in the book altogether |
| rename | two differently-spelled lines carrying the identical value in every fiscal year they share, where the older one stops first |
| twin | the same, where BOTH labels run to the last year of the series — two labels on identical figures, which is not evidence of a rename |
| spelling candidate | a line stops, and a line spelled almost the same for the same school starts after it. Ours, and a candidate: there is no shared year, so no arithmetic settles it |
| decline | the line is still printed in the last year, its own peak reached at least $10,000, and the mean of its last 2 printed years is at or under 50% of that peak |
Two rows in the table are printed totals that the extractor read as though they were budget lines — “GRAND TOTAL ATHLETICS” and “plus TOTAL Revolving Fund” — and both are excluded by name. 35 rows are flagged in the database as ones where two documents restate the same line and year differently.
The documents behind this
The payload this page draws is published whole at /data/stopped-funding.json, and the rows behind it can be queried directly — see the database.
What we still cannot answer
Whether a school line that stops appearing in the district’s book stopped being funded
A line can leave the book because the money stopped, or because the book changed shape. Both look identical: an absence. Between FY2022 and FY2023 the restated series moves from one district budget book to another, the number of printed lines falls by about a third, and the reported total RISES — so the lines that stop appearing at that boundary cannot have taken their money with them. At least five of the disappearances are established renames, two lines differing only in spelling and carrying the identical value in every year they share (`Maint. of Buildings/Contrcted Services` and `Maint. of Buildings/Contracted Services`). Nothing published maps the older line list onto the newer one, so for any individual line, absence is a fact about the document and not about the service.
Closes: the district’s own crosswalk from the FY2022 budget-book line list to the FY2023 presentation, or the MUNIS year-end expense report (glytdbud, period 13) for the school department for those years, which is keyed on accounts rather than on printed line names.
Which school lines stopped being funded in FY2023, FY2024 or FY2025
The restated figures for those years come from the FY27 budget projection workbooks, which print a shorter line list and almost no zeros. Not one line in them goes from funded in one year to a printed zero in the next — so the measurement this project can make for FY2015 through FY2022 has no evidence at all for the three most recent years. That is a property of which document restates which year, not a finding that nothing stopped.
Closes: a district budget book for FY2026 or later printing the full line list with prior-year columns, in the same shape as `fy24-approved-budget`.
Whether a budgeted position was filled
A budget line is money the town has to raise, not a person in a chair. A line funded all year for a post vacant half of it looks identical on the page to one that was filled. **Bounded, not settled**: the rosters show who was printed, which narrows the question without answering it.
Closes: a filled-position list, or payroll by position rather than by name.
What the schools actually spent, per line, in any year before FY2026
The district publishes a column headed ACTUAL in its forward budget books, and twelve years of it load as `budget_figure` where stage='restated' — the stage was called `actual` until 7 September 2026, and the rename is the point. Those are RESTATEMENTS — a prior year re-presented inside a document written by the party that spent it — and `document-basis.csv` classifies all sixteen source documents behind them as `restatement` (14) or `forward` (2). None is a ledger. The archive holds ten ledger documents in total, and the only ones reaching school general-fund spending are one quarter of FY23 and FY2026 period 12. So the question 'did the schools spend what they budgeted' cannot be settled before FY2026 from anything published: both sides of the comparison come out of the same budget book, and a restatement cannot show money moved between lines mid-year because approved transfers do not appear in a budget document.
Closes: the MUNIS year-end expense report (glytdbud, period 13) for the school department for each year wanted, which is the same report we already hold for FY2026.
All four are rows in the register at what we cannot answer, which is what the records request reads — not prose written only here.