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.

39
lines went to a printed zero and were never funded again — $181,180 of the year before
93
went to zero and were funded again later — $553,289
15
endings that are a line being spelled differently, not a line ending
FY23, FY24, FY25
years where the book prints almost no zeros, so nothing can be measured

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

Finding 1

A line hitting zero in this book is usually a pause, not an ending. 93 of 132 were funded again.

Across FY2015 to FY2022, 132 lines went from a positive figure to a printed zero, carrying $734,469 the year before. $553,289 of that came back on the same line in a later year. Anyone quoting a single year’s zero as a cut is quoting the 70% case.
Finding 2

39 lines went to zero and stayed there — $181,180 in all, the largest of them $66,550.

The largest is System School Psychologist, last funded in FY2016 and printed at zero in every year the book shows it afterwards. That is a small sum against a budget that ran from $16,196,911 to $23,682,594 over the same span — the endings in this book are many and small.
Finding 3

The biggest apparent mass ending is the book changing shape. 88 lines stop after FY2022 while the reported total rises.

Between FY2022 and FY2023 the restated figures move to a different district document. The line count falls from 282 to 187 and the reported total goes up by $184,276. Lines that disappear at that boundary did not take their money with them, and 5 of them can be shown to be the same line spelled differently.
Finding 4

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.

DESE collects spending from every district to its own definitions and splits it into general fund and grants. For professional development the general fund figure moves from $3,500 in FY2014 to $34,425 in FY2025, and grants reach 96% of the category at their peak. The grains do not join — a budget line is not a function code — so this corroborates at the category level and settles nothing line by line.
Finding 5

For FY2023 onward this question has no answer in this source.

The documents restating the most recent years print almost no zeros — 4 in a book of 187 lines — and not one line in them goes from funded to zero. That is a property of which document restates which year. It is not a finding that nothing stopped.

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.

FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25$0$55,000$110,000$165,000$220,000no printed zeros — no evidence either way
went to zero and was never funded againwent to zero and was funded again later

The same figures

YearLines in both yearsZeros printedWent to zeroPrior-year fundingFunded againStayed at zero
FY1528011211$115,33911 · $115,3390 · $0
FY1630911012$88,21710 · $87,7902 · $427
FY173158826$208,03922 · $111,4544 · $96,585
FY183046018$59,73916 · $52,5012 · $7,238
FY193055819$27,27814 · $21,9875 · $5,291
FY202954413$31,4909 · $7,6484 · $23,842
FY212933413$111,6406 · $80,1377 · $31,503
FY222823120$92,7275 · $76,43315 · $16,294
FY231764not measurable
FY241874not measurable
FY251874not measurable

What this does not show

A year’s total here is the funding those lines carried the year before they were printed at zero. It is not a saving, and it is not a cut to the budget: money removed from one line frequently appears on another, and this book does not say which. It is also net — a district budget line is what the town has to raise after grants, fees and reimbursements have paid their share, so a line falling to zero is equally consistent with a grant taking it over.

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.

Teaching and specialist staff$370,179 · 10 lines
Books, materials and supplies$118,880 · 55 lines
Substitutes and stipends$105,130 · 17 lines
Professional development$79,587 · 18 lines
Utilities, contracts and services$33,248 · 5 lines
Equipment, repair and maintenance$20,884 · 16 lines
Transportation$3,628 · 4 lines
Everything else$2,933 · 7 lines

Zeroed funding by what the line names

What the line namesLinesPrior-year funding
Teaching and specialist staff10$370,179
Books, materials and supplies55$118,880
Substitutes and stipends17$105,130
Professional development18$79,587
Utilities, contracts and services5$33,248
Equipment, repair and maintenance16$20,884
Transportation4$3,628
Everything else7$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 forLines zeroedPrior-year funding
Names no school35$318,983
High school37$214,925
Primary school19$92,896
Middle school25$64,407
Elementary school12$26,511
District wide2$16,281
Kindergarten2$466

What this does not show

A school prefix on a budget line says which school the money was budgeted against. It does not say where a person worked, and several of these lines are central services allocated to a building. Nothing here is a per-school spending total.

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

FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25085170255340

What those lines come to

FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25$0$6,000,000$12,000,000$18,000,000$24,000,000

Every year of the restated series

YearLines printedZeros printedRestated totalDocuments
FY1428095$16,196,9115
FY15309112$17,441,4755
FY16321110$18,612,0587
FY1732488$18,735,2787
FY1830960$19,580,3864
FY1930958$20,213,3905
FY2030144$21,011,4653
FY2129334$21,433,3012
FY2228231$21,606,1291
FY231874$21,790,4052
FY242064$22,510,8943
FY251874$23,682,5942

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

StopsLast printedStartsFirst printedYears agreeingLargest shared figure
Special Education Transp - SystemFY17Special Education Transportation - SystemFY15FY15, FY16, FY17$480,536
H.S. Guidance CounselorsFY21H.S. Guidance CounselorFY20FY20, FY21$208,978
M.S. GuidanceFY21M.S. Guidance CounselorFY20FY20, FY21$136,325
Maint. of Buildings/Contrcted ServFY17Maint. of Buildings/Contrcted ServicesFY15FY15, FY16, FY17$74,554
Athletic OfficialsFY17Athletic Officials/Special Detail/CoachesFY14FY14, FY15, FY16, FY17$40,469
M.S. Spcl Ed Spch/Lang PthlgstFY19M.S. Special Ed Speech PathologistsFY18FY18, FY19$33,207
H.S. Lease of Guidance SoftwreFY17H.S. Lease of Guidance SoftwareFY15FY15, FY16, FY17$16,265
Athletic Equipment/ReconditngFY17Athletic Equipment/ReconditioningFY15FY15, FY16, FY17$5,265
Maint of Grounds Supplies/SystFY17Maint of Grounds Supplies/SystemFY15FY15, FY16, FY17$3,791
H.S. Summr Guidance SchedulingFY17H.S. Summer Guidance SchedulingFY15FY15, 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

StopsLast printedLast figureStartsFirst printedFirst figureLabel similarity
Maint. of Buildings/Contrcted ServicesFY22$133,432Maint. of Buildings/Contracted ServicesFY23$128,8440.985
Spcl Ed Generl School SuppliesFY22$8,108Spcl Ed General School SuppliesFY23$2,2700.981
Spcl Ed Contrtd Related ServcsFY22$113,346Spcl Ed Contrtd Related ServicesFY23$117,1970.963
H.S. Band/Music Dues & FeesFY22$450H.S. Band/Music Dues and FeesFY24$7490.927
Maint. of Buildings/Contrcted ServFY17$71,970Maint. of Buildings/Contracted ServicesFY23$128,8440.921

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 labelThe otherYears agreeingLargest shared figure
General Education TransportationDistrict Wide TransportationFY16$527,580
H.S. PsychologistMiddle School PsychologistFY17, FY18, FY19, FY20, FY21, FY22, FY23, FY24, FY25$43,571
Fire Safety/Furniture RepairFire Safety/Futniture RepairFY14, FY15, FY16, FY17$9,119
Athletic Replacement of UniformsAthletic Replacmnt of UniformsFY14, FY15, FY16, FY17$7,944

What this does not show

A rename check can only find renames where the figures or the words survived. A line merged into a larger one, split across two, or moved to a grant leaves no trace either test can see. So 164 lines stop appearing in this book across the span and this page does not claim any of them ended — only that 15 of them demonstrably did not.

A possible explanation — nothing here tests it

The FY2023 book may simply present the same spending in fewer, broader lines. The rising total is consistent with that, and so is the fact that the categories with the most disappearances are the smallest ones. Nothing on this page tests it, and the alternative — that some of those lines really did end — fits the same figures.

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.

FY09FY10FY11FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25$0$95,000$190,000$285,000$380,000
general fund — the only part the district’s budget book showsgrants and revolving funds — invisible in that book

Professional Development — DESE, FY2014 to FY2025

YearGeneral fundGrants and revolvingAll fundsGrant share
FY09$66,349$83,102$149,45156%
FY10$16,594$141,145$157,73989%
FY11$6,293$237,244$243,53797%
FY12$14,860$157,610$172,47091%
FY13$10,550$63,231$73,78186%
FY14$3,500$93,885$97,38596%
FY15$7,139$94,531$101,67093%
FY16$5,544$97,512$103,05695%
FY17$8,698$174,386$183,08495%
FY18$35,868$45,748$81,61656%
FY19$66,410$58,913$125,32347%
FY20$53,696$68,727$122,42356%
FY21$54,129$37,459$91,58841%
FY22$49,030$161,572$210,60277%
FY23$15,160$345,208$360,36896%
FY24$26,495$1,257$27,7525%
FY25$34,425$40,535$74,96054%

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.

FY09FY10FY11FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25$0$400,000$800,000$1,200,000$1,600,000
general fund — the only part the district’s budget book showsgrants and revolving funds — invisible in that book

Guidance, Counseling and Testing — DESE, FY2014 to FY2025

YearGeneral fundGrants and revolvingAll fundsGrant share
FY09$470,992$84,072$555,06415%
FY10$438,922$85,388$524,31016%
FY11$497,064$112,570$609,63418%
FY12$508,846$36,236$545,0827%
FY13$529,470$48,762$578,2328%
FY14$581,745$0$581,7450%
FY15$591,401$0$591,4010%
FY16$560,861$0$560,8610%
FY17$575,585$0$575,5850%
FY18$689,861$0$689,8610%
FY19$752,567$1,072$753,6390%
FY20$779,192$0$779,1920%
FY21$761,770$54,836$816,6067%
FY22$740,934$229,722$970,65624%
FY23$788,274$456,851$1,245,12537%
FY24$953,713$628,805$1,582,51840%
FY25$1,055,236$7,591$1,062,8271%

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.

FY09FY10FY11FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25$0$200,000$400,000$600,000$800,000
general fund — the only part the district’s budget book showsgrants and revolving funds — invisible in that book

Instructional Materials, Equipment and Technology — DESE, FY2014 to FY2025

YearGeneral fundGrants and revolvingAll fundsGrant share
FY09$204,518$16,962$221,4808%
FY10$143,315$47,921$191,23625%
FY11$162,368$24,213$186,58113%
FY12$175,250$49,844$225,09422%
FY13$172,597$63,337$235,93427%
FY14$177,419$64,701$242,12127%
FY15$125,566$31,526$157,09220%
FY16$151,347$56,132$207,47927%
FY17$141,653$112,315$253,96844%
FY18$329,871$29,929$359,8008%
FY19$198,609$43,737$242,34618%
FY20$202,866$32,481$235,34714%
FY21$280,737$427,326$708,06360%
FY22$292,220$15,856$308,0765%
FY23$220,289$190,427$410,71646%
FY24$285,359$411,537$696,89659%
FY25$266,249$87,545$353,79425%

What this does not show

A category total holding up does not mean every service inside it held up. DESE’s categories are broad, they are collected to the state’s definitions rather than the district’s, and a category can be flat while one thing inside it ended and another grew. What this does establish is narrower and still worth having: the money did not leave the category in the years the district’s lines for it stopped.

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

LinePeakPeak yearRecentFallDown by
Special Ed Tuitions/Private$1,114,849FY15$550,435$564,41451%
Collaborative Tuitions$335,187FY15$109,968$225,21967%
Capital Improvement - Maint.$156,223FY17$45,000$111,22371%
Business Office/Clerical$159,646FY20$48,694$110,95270%
Natural Gas/Heating Charges$184,592FY15$88,501$96,09152%
Curriculum Adoption/System$100,203FY16$29,747$70,45670%
Unemployment Compensation$75,000FY21$16,272$58,72978%
Transition/Leadership Team$85,103FY22$35,671$49,43258%
P.S. Special Ed Subs$62,167FY19$13,046$49,12179%
School Committee Legal Expenses$79,895FY18$32,511$47,38459%
H.S. After School Advisors$44,202FY22$14,667$29,53567%
Maint. of Grounds/Contrctd Serv$45,866FY20$16,340$29,52764%
M.S. Special Ed Subs .$33,100FY16$7,659$25,44177%
Repair of Equip/Maintenance$27,883FY23$3,287$24,59788%
P. S. Regular Substitutes$43,335FY18$19,131$24,20456%
E.S. Computer Contractual Services$32,752FY23$13,057$19,69660%
H.S. Special Ed Subs.$24,026FY18$9,190$14,83662%
Dues/Meetings$22,220FY20$7,590$14,63166%
Nurse Coordinator$15,882FY22$2,782$13,10182%
Psychological Testing/Supplies$17,690FY22$6,124$11,56765%
Postage - System Wide$15,000FY19$4,718$10,28369%
Computer Supplies/District Wide$14,172FY18$4,214$9,95870%
Kind Regular Substitutes$12,178FY16$4,009$8,16967%
Fire Safety/Furniture Repair$14,438FY23$6,668$7,77054%
M.S. Custodians Overtime$13,418FY22$6,086$7,33255%

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

The largest fall on this table is Special Ed Tuitions/Private, and a tuition line falling is not the same kind of event as a supplies line falling: it moves with how many children are placed where, which the district does not choose. Falls here are equally consistent with fewer placements, with a placement moving to a different line, with a reimbursement covering more of the cost, or with the line having been over-budgeted. None of those is tested here.

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

FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25$0$65,000$130,000$195,000$260,000
H.S. Guidance CounselorH.S. Guidance CounselorsM.S. Guidance CounselorE.S. Guidance CounselorP.S. Guidance Counselor

Every guidance counsellor line in the book — a blank is a year the book does not print the line

LineFY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25
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

A budget line is not a filled post. The Superintendent’s statement is about people; the book is about dollars, and it is a restatement of a year that closed before the meeting. Both can be true at once: a line can be printed and unfilled, printed and paid from a grant, or printed under a name that no longer describes the job. This project cannot join the two, and that limit is registered: Whether a budgeted position was filled.

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

These are two facts five years apart about posts that may be entirely different people in entirely different roles. The page does not join them. What the pair shows is the shape of the problem: a post can exist, be paid for, and appear nowhere in the document this page is built on, because that document is the general fund and nothing else.

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.

FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25$0$15,000$30,000$45,000$60,000
Prof Development - System ExpensesProf Development - H.S.Prof Development - E.S.Prof Development - P.S.Prof Development - M.S.Prof Development - Special Ed

Professional development, per school against district-wide

YearThe 5 per-school linesThe district-wide lineLines the book prints
FY14$0$05
FY15$1,439$06
FY16$2,544$3,0006
FY17$8,698$06
FY18$11,576$06
FY19$23,558$17,4976
FY20$28,813$24,8836
FY21$0$25,0006
FY22$0$48,0306
FY23$0$15,1601
FY24$0$26,4951
FY25$0$32,9251

“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

Three separate facts sit next to each other here and none of them explains another. Five lines go to zero. One line rises. A grant pays for professional development in a later year. This page cannot say that the district-wide line absorbed the per-school ones, nor that the grant replaced anything — a budget line is net, the book shows only the general fund, and no published document maps a grant onto a budget line.

A possible explanation — nothing here tests it

The simplest reading is that professional development was consolidated onto one district-wide line and that grants now carry part of it. That fits every figure above. So does a reading in which the per-school activity stopped and the district-wide line grew for its own reasons, and the figures here cannot separate the two.

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

YearMeetings listedMinutes publishedShare
20211200%
20226600%
2023981818%
2024725475%
2025986263%
2026562850%

Every line that went to zero and stayed there

39 lines, ranked by the last figure the book printed for them

LineLast fundedLast funded yearPrinted at zeroWhat it namesSchool
System School Psychologist$66,550FY16FY17, FY18, FY19Teaching and specialist staffNames no school
H.S. Department Heads$22,184FY19FY20, FY21Teaching and specialist staffHigh school
P.S. Paraprofessionals /Regular$20,490FY16FY17, FY18, FY19Teaching and specialist staffPrimary school
Prof Development - H.S.$16,721FY20FY21, FY22Professional developmentNames no school
D.W. P/R Long Term Tutoring$9,246FY16FY17, FY18, FY19Teaching and specialist staffDistrict wide
D.W. P/R Short Term Tutoring$7,035FY17FY18, FY19Teaching and specialist staffDistrict wide
Prof Development - M.S.$6,541FY20FY21, FY22Professional developmentNames no school
E.S. Secretarial Overtime$3,000FY21FY22Substitutes and stipendsElementary school
Technology Maintenance Contracted Service$2,500FY21FY22Equipment, repair and maintenanceNames no school
Prof Development - Special Ed$2,150FY20FY21, FY22Professional developmentNames no school
Prof Development - E.S.$2,049FY20FY21, FY22Professional developmentNames no school
H.S. Accreditation$2,000FY21FY22Professional developmentHigh school
Salaries Accreditation$2,000FY20FY21Professional developmentNames no school
Telephone Maintenance/System$1,850FY21FY22Equipment, repair and maintenanceNames no school
H.S. Science Textbooks$1,700FY18FY19, FY20Books, materials and suppliesHigh school
M.S. Band/Music Transportation$1,500FY21FY22TransportationMiddle school
Stipends M. S. Professional Dev$1,500FY18FY19, FY20Substitutes and stipendsNames no school
E.S. Phys Ed Supplies$1,359FY21FY22Books, materials and suppliesElementary school
Prof Development - P.S.$1,352FY20FY21, FY22Professional developmentNames no school
M.S. Textbooks$1,253FY18FY19, FY20Books, materials and suppliesMiddle school
H.S. Social Studies Textbooks$1,045FY19FY20, FY21Books, materials and suppliesHigh school
E.S. Music Supplies$950FY21FY22Books, materials and suppliesElementary school
E.S. Textbooks$737FY18FY19, FY20, FY21Books, materials and suppliesElementary school
Special Ed Legal Services$690FY20FY21, FY22Utilities, contracts and servicesNames no school
P.S. Audio Visual Supplies$631FY21FY22Books, materials and suppliesPrimary school
P.S. Repair Audio Visual Equip$631FY21FY22Books, materials and suppliesPrimary school
H.S. English A.V. Supplies$520FY19FY20, FY21Books, materials and suppliesHigh school
H.S. Repair P.E. Equipment$500FY21FY22Equipment, repair and maintenanceHigh school
E.S. Choral Accompanist$400FY21FY22Substitutes and stipendsElementary school
H.S. Repair Science Equip$400FY21FY22Equipment, repair and maintenanceHigh school
P.S. Long Term Special Ed Subs$350FY15FY16, FY17, FY18, FY19Substitutes and stipendsPrimary school
M.S. Library Periodicals$299FY16FY17, FY18, FY19Books, materials and suppliesMiddle school
School Committee Conferenc Exp$250FY21FY22Professional developmentNames no school
H.S. Tech/Industrial Arts Maint. (3D printer)$203FY17FY18, FY19, FY20Equipment, repair and maintenanceHigh school
M.S. Regrs Academic Achievemnt$200FY21FY22Everything elseMiddle school
H.S. Health Periodicals$123FY21FY22Books, materials and suppliesHigh school
M.S. Audio Visual Supplies$101FY18FY19, FY20Books, materials and suppliesMiddle school
Kindergarten Special Ed Subs$93FY19FY20, FY21Substitutes and stipendsKindergarten
H.S. Math Textbooks$77FY15FY16, FY17, FY18, FY19, FY20, FY21Books, materials and suppliesHigh school

Every zeroing, all 132 of them

YearLineFunding the year beforeFunded again?What it names
FY15H.S. Special Ed Paraprofessionals$50,819yes — FY16 · $141,139Teaching and specialist staff
FY15Athletic Expenses/Supplies$31,894yes — FY19 · $646Books, materials and supplies
FY15H. S. Long Term Substitutes$9,231yes — FY17 · $21,159Substitutes and stipends
FY15M.S. Workbooks$5,480yes — FY16 · $5,474Books, materials and supplies
FY15Dues/Meetings$4,472yes — FY16 · $4,500Professional development
FY15Curriculum Adoption/System$4,467yes — FY16 · $100,203Professional development
FY15Technology Maintenance Contracted Service$3,634yes — FY17 · $7,399Equipment, repair and maintenance
FY15H.S. Special Education Instr. Materials$3,629yes — FY16 · $2,077Books, materials and supplies
FY15Emergency Expenditures$853yes — FY16 · $1,166Everything else
FY15H.S. Secretarial Overtime$628yes — FY16 · $694Substitutes and stipends
FY15P.S. Phys Ed Supplies$232yes — FY16 · $127Books, materials and supplies
FY16Human Resource Director$74,000yes — FY18 · $49,474Teaching and specialist staff
FY16Stipends - System$5,700yes — FY19 · $3,170Substitutes and stipends
FY16H.S. Social Studies Textbooks$1,863yes — FY17 · $285Books, materials and supplies
FY16H.S. World Language Textbooks$1,606yes — FY17 · $391Books, materials and supplies
FY16E.S. Custodians Overtime$1,548yes — FY17 · $2,106Substitutes and stipends
FY16P.S. New Furniture/Equipment$1,474yes — FY21 · $7,899Equipment, repair and maintenance
FY16H.S. Repair P.E. Equipment$825yes — FY20 · $500Equipment, repair and maintenance
FY16H.S. Repair Science Equip$400yes — FY19 · $400Equipment, repair and maintenance
FY16P.S. Long Term Special Ed Subs$350noSubstitutes and stipends
FY16Fuel Oil/Heating Charges$239yes — FY17 · $675Utilities, contracts and services
FY16H.S. Foreign Language A.V.$135yes — FY17 · $110Books, materials and supplies
FY16H.S. Math Textbooks$77noBooks, materials and supplies
FY17System School Psychologist$66,550noTeaching and specialist staff
FY17H. S. Regular Substitutes$58,806yes — FY18 · $31,765Substitutes and stipends
FY17P.S. Paraprofessionals /Regular$20,490noTeaching and specialist staff
FY17P.S. Workbooks$10,064yes — FY18 · $11,825Books, materials and supplies
FY17D.W. P/R Long Term Tutoring$9,246noTeaching and specialist staff
FY17P. S. Long Term Substitutes$6,486yes — FY18 · $10,500Substitutes and stipends
FY17M.S. Workbooks$5,474yes — FY18 · $1,202Books, materials and supplies
FY17H.S. English Textbooks$5,145yes — FY18 · $1,717Books, materials and supplies
FY17M.S. Library Books$4,406yes — FY18 · $907Books, materials and supplies
FY17P.S. Guidance Supplies$4,167yes — FY18 · $430Books, materials and supplies
FY17Prof Development - System Expenses$3,000yes — FY19 · $17,497Professional development
FY17Telephone Maintenance/System$2,400yes — FY19 · $98Equipment, repair and maintenance
FY17M.S. ELA Supplies$2,372yes — FY18 · $2,208Books, materials and supplies
FY17M. S. Long Term Substitutes$1,655yes — FY18 · $2,345Substitutes and stipends
FY17P.S. Audio Visual Supplies$1,430yes — FY20 · $744Books, materials and supplies
FY17Business Office/Contracted Services$1,103yes — FY18 · $6,000Transportation
FY17P.S. Library Books$1,000yes — FY18 · $998Books, materials and supplies
FY17H.S. Science Textbooks$773yes — FY18 · $1,700Books, materials and supplies
FY17P.S. Music Supplies$772yes — FY18 · $2,234Books, materials and supplies
FY17M.S. Library Expenses$705yes — FY18 · $382Everything else
FY17M.S. Periodicals$614yes — FY18 · $940Books, materials and supplies
FY17M.S. Audio Visual Supplies$460yes — FY18 · $101Books, materials and supplies
FY17M.S. Band/Music Transportation$430yes — FY18 · $750Transportation
FY17M.S. Library Periodicals$299noBooks, materials and supplies
FY17M.S. Health Supplies$115yes — FY18 · $333Books, materials and supplies
FY17M.S. Regrs Academic Achievemnt$77yes — FY21 · $200Everything else
FY18Special Ed Legal Services$31,175yes — FY20 · $690Utilities, contracts and services
FY18D.W. P/R Short Term Tutoring$7,035noTeaching and specialist staff
FY18Dues/Meetings$4,907yes — FY20 · $22,220Professional development
FY18E. S. Long Term Substitutes$4,290yes — FY20 · $30,410Substitutes and stipends
FY18E.S. New Furniture/Equipment$3,082yes — FY19 · $1,944Equipment, repair and maintenance
FY18H.S. Repair Music Equipment$1,651yes — FY19 · $1,650Equipment, repair and maintenance
FY18P.S. Phys Ed Supplies$1,486yes — FY22 · $1,830Books, materials and supplies
FY18Networking General Supplies$1,460yes — FY19 · $2,473Books, materials and supplies
FY18Supt. General Supplies$1,099yes — FY20 · $473Books, materials and supplies
FY18M.S. Repair Music Equipment$815yes — FY20 · $700Equipment, repair and maintenance
FY18H.S. Band/Music Dues & Fees$608yes — FY19 · $270Professional development
FY18H.S. World Lang Testing Matrl$465yes — FY23 · $340Everything else
FY18H.S. World Language Textbooks$391yes — FY19 · $632Books, materials and supplies
FY18Kindergarten Special Ed Subs$373yes — FY19 · $93Substitutes and stipends
FY18H.S. Social Studies Textbooks$285yes — FY19 · $1,045Books, materials and supplies
FY18H.S. English Supplies$214yes — FY19 · $375Books, materials and supplies
FY18H.S. Tech/Industrial Arts Maint. (3D printer)$203noEquipment, repair and maintenance
FY18H.S. Math Dues & Fees$200yes — FY22 · $5,881Professional development
FY19E.S. Retirement/Longevity$7,500yes — FY22 · $5,000Substitutes and stipends
FY19Salaries Accreditation$5,000yes — FY20 · $2,000Professional development
FY19E.S. Math Supplies$2,382yes — FY20 · $312Books, materials and supplies
FY19H.S. Science Textbooks$1,700noBooks, materials and supplies
FY19Prof Development - M.S.$1,600yes — FY20 · $6,541Professional development
FY19Stipends M. S. Professional Dev$1,500noSubstitutes and stipends
FY19M.S. Textbooks$1,253noBooks, materials and supplies
FY19M.S. Workbooks$1,202yes — FY20 · $956Books, materials and supplies
FY19E.S. Music Supplies$863yes — FY21 · $950Books, materials and supplies
FY19H.S. Technology/Industrial Arts Supplies$842yes — FY20 · $997Books, materials and supplies
FY19E.S. Textbooks$737noBooks, materials and supplies
FY19P.S. Repair Office Machines$600yes — FY21 · $550Equipment, repair and maintenance
FY19Fuel Oil/Heating Charges$438yes — FY20 · $606Utilities, contracts and services
FY19P.S. Guidance Supplies$430yes — FY20 · $283Books, materials and supplies
FY19E.S. Choral Accompanist$400yes — FY21 · $400Substitutes and stipends
FY19M.S. Library Expenses$382yes — FY20 · $158Everything else
FY19M.S. Guidance Supplies$198yes — FY20 · $354Books, materials and supplies
FY19P.S. Repair of Music Equipment$150yes — FY20 · $141Equipment, repair and maintenance
FY19M.S. Audio Visual Supplies$101noBooks, materials and supplies
FY20H.S. Department Heads$22,184noTeaching and specialist staff
FY20Stipends - System$3,170yes — FY22 · $1,000Substitutes and stipends
FY20P.S. Music Supplies$1,420yes — FY21 · $1,928Books, materials and supplies
FY20H.S. Social Studies Textbooks$1,045noBooks, materials and supplies
FY20M.S. Library Books$997yes — FY21 · $2,000Books, materials and supplies
FY20H.S. World Language Textbooks$632yes — FY21 · $1,305Books, materials and supplies
FY20M.S. Band/Music Transportation$595yes — FY21 · $1,500Transportation
FY20H.S. English A.V. Supplies$520noBooks, materials and supplies
FY20H.S. Repair Science Equip$400yes — FY21 · $400Equipment, repair and maintenance
FY20P.S. Science Supplies (includes STEM)$364yes — FY21 · $3,817Books, materials and supplies
FY20Kindergarten Special Ed Subs$93noSubstitutes and stipends
FY20School Committee Conferenc Exp$50yes — FY21 · $250Professional development
FY20H.S. Audio Visual Supplies (Library)$20yes — FY21 · $237Books, materials and supplies
FY21H.S. Paraprofessionals /Regular$44,664yes — FY22 · $49,880Teaching and specialist staff
FY21Dues/Meetings$22,220yes — FY22 · $8,929Professional development
FY21Prof Development - H.S.$16,721noProfessional development
FY21Athletic Expenses/Supplies$11,243yes — FY22 · $834Books, materials and supplies
FY21Prof Development - M.S.$6,541noProfessional development
FY21Prof Development - Special Ed$2,150noProfessional development
FY21Prof Development - E.S.$2,049noProfessional development
FY21Salaries Accreditation$2,000noProfessional development
FY21Prof Development - P.S.$1,352noProfessional development
FY21H.S. Technology/Industrial Arts Supplies$997yes — FY22 · $1,716Books, materials and supplies
FY21Special Ed Legal Services$690noUtilities, contracts and services
FY21H.S. Foreign Language A.V.$659yes — FY22 · $1,641Books, materials and supplies
FY21M.S. Guidance Supplies$354yes — FY23 · $800Books, materials and supplies
FY22Primary School Psychologist$40,719yes — FY24 · $89,887Teaching and specialist staff
FY22M.S Social Worker$34,472yes — FY24 · $73,808Teaching and specialist staff
FY22E.S. Secretarial Overtime$3,000noSubstitutes and stipends
FY22Technology Maintenance Contracted Service$2,500noEquipment, repair and maintenance
FY22H.S. Accreditation$2,000noProfessional development
FY22Telephone Maintenance/System$1,850noEquipment, repair and maintenance
FY22M.S. Band/Music Transportation$1,500noTransportation
FY22E.S. Phys Ed Supplies$1,359noBooks, materials and supplies
FY22E.S. Music Supplies$950noBooks, materials and supplies
FY22Fuel Oil/Heating Charges$706yes — FY24 · $2,078Utilities, contracts and services
FY22P.S. Audio Visual Supplies$631noBooks, materials and supplies
FY22P.S. Repair Audio Visual Equip$631noBooks, materials and supplies
FY22H.S. Repair P.E. Equipment$500noEquipment, repair and maintenance
FY22E.S. Choral Accompanist$400noSubstitutes and stipends
FY22H.S. Repair Science Equip$400noEquipment, repair and maintenance
FY22H.S. English Supplies$285yes — FY23 · $154Books, materials and supplies
FY22M.S. Library Expenses$251yes — FY23 · $196Everything else
FY22School Committee Conferenc Exp$250noProfessional development
FY22M.S. Regrs Academic Achievemnt$200noEverything else
FY22H.S. Health Periodicals$123noBooks, 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 inLinesTheir last figures
FY140$0
FY150$0
FY164$527,580
FY1718$499,835
FY183$449
FY1913$41,425
FY208$0
FY2111$351,303
FY2288$1,243,032
FY230$0
FY2419$267,931

What this does not show

Absence is a fact about a document. Every one of these lines could have been renamed, merged, moved to a grant or re-presented, and the count above should be read as an upper bound on endings rather than as a count of them. Registered: Whether a school line that stops appearing in the district’s book stopped being funded.

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

TermWhat it means here
zeroingthe line carries a value above zero in one year and a printed zero in the next, with both years present in the book
returnedthe same line carries a value above zero again in a later year
permanentthe line’s last funded year is followed only by printed zeros, for as long as the line appears at all
vanishedthe line stops appearing in the book altogether
renametwo differently-spelled lines carrying the identical value in every fiscal year they share, where the older one stops first
twinthe 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 candidatea 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
declinethe 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.

What changed

Version 14 — updated September 7, 2026