Analysis: Town and Schools
The School Committee’s finances
The School Committee voted $26.37M for FY2026 and spent $25.66M of it by year end, holds $1.59M in 61 funds outside the budget, and $16k in 2 trust and stabilization funds. 67 accounts in all, each with what it is for and what it has done.
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/finance.json
What this report counts
DOLLARS as the accounting system printed them for FY2026 (evidence), beside the annual reports’ schedules for earlier years (read and tied, or transcribed) — kept apart. An appropriation is a net line, not a cost (rule 11).
← the School Committee’s board page · every account, once
Job postings
16 open · 4 taken down — openings and history →- In-Home Special Education Tutor / ABA Specialist · posted 13 Oct 2026
- Paraprofessional (Middle School) w/great benefits & tuition payments · posted 13 Oct 2026
- Coach, Indoor Track - Girls Varsity · posted 13 Oct 2026
- Occupational Therapist (.5) · posted 8 Oct 2026
- and 12 more
Org chart: the 246 people named in Lunenburg Public Schools in FY2027 · the 4 people named in School Committee in FY2025 — names the town printed, across 16 years of charts; no FTE.
If you read nothing else
The schools hold $1,592,572 in 61 funds outside the appropriation, as of end of March.
6.0% of the $26,332,564 appropriation, in money Town Meeting never votes on: revolving funds, grants, gifts.
The town’s FY26 special-revenue report lists every fund with a department code; 61 of them carry the schools’ code, 300. Their closing balances sum to $1,592,572. The general-fund appropriation is department 300 on the FY26 year-end budget report ($26,332,564 revised, period 12, summed from its accounts). A balance is not a spendable surplus: a grant fund’s balance is claimed against a grant’s budget, and a revolving fund’s against the programme that raised it.
What it rests on sources/town-ledgers/fund-balances/special-revenue-fy2026-p09.xlsx, every row with department code 300, column FUND BALANCE; the expense report’s department 300 total.
What it does not show What any balance is committed to. The report is balances, not obligations; the district’s own fund-by-fund plan would say what is spoken for.
The 9 school revolving funds took in $1,031,126 and spent $1,119,195 in nine months of FY2026.
They hold $900,325. Lunch is the largest flow, $572,231 in; school choice holds the most, $299,461.
A revolving fund is fee or sale income the district may spend without an appropriation, on the programme that raised it: lunch sales, extended day, facilities rental, athletics, school choice tuition. Nine months of FY2026: $1,031,126 in, $1,119,195 out. School choice took in $83,116 and held $299,461. 3 of the nine pay salaries directly from the fund: extended day $227,221; school lunch $217,676; athletics $24,490.
What it rests on The same report, the rows for the revolving funds under department 300 (subkind `revolving` in sources/data/fund-owners.csv); revenue, salaries, expenditure and fund balance, credits shown as amounts.
What it does not show What each fund is committed to for the last quarter, or what the year-end balances were: the report stops at 31 March.
13 of the 46 school grant funds were overdrawn at 31 March 2026, by $378,942 together.
Spent ahead of the reimbursement — the normal shape of a grant, and town cash until it lands.
The circuit breaker fund (2640) held $615,301. The overdrawn funds are the reimbursement grants — Title I, IDEA #240, Title II and IV — whose money arrives after the spending it repays. The largest: FY26 #240 $179,637; FY25 117 SOA EVIDENCE BASE $91,220; FY25 #240 $88,503; FY23 240 $8,167; FY23 TITLE II #140 $5,680; FY26 #309 TITLE IV PART A $3,240.
What it rests on The same report, every grant fund (code 25xx–29xx) under department 300, column FUND BALANCE below zero.
What it does not show When each reimbursement arrived after 31 March, or whether any grant closed short. The FY26 year-end report would say.
Those are the answers this report could reach from the documents behind it. If the one you came for is not among them, ask us — no name or email needed.
What Town Meeting votes for it
a general-fund line Town Meeting votes. 2 lines.
| code | line | voted | revised | spent | encumbered | left | as of |
|---|---|---|---|---|---|---|---|
| 300 | School Department | $26,247,474 | $26,332,564 | $25,613,679 | $236,784 | $482,101 | FY26 p12 |
| 301 | School Non-Recurring Expenses | $40,000 | $35,777 | $43,639 | $10,000 | ($17,862) | FY26 p12 |
The FY26 year-to-date budget reports (evidence). Period 12 is the year end, unaudited, summed from the line’s accounts; period 9 is 31 March. A line is net of whatever else pays for the thing — rule 11.
Its own funds — revolving, grants, gifts
a revolving, gift, grant or receipts-reserved fund. 61 lines.
| fund | name | opening | in | out | held | held, by year |
|---|---|---|---|---|---|---|
| 1300 | Lost Books/Tech Rev Fundpayments for lost books and devices | $14,466 | $2,860 | $661 | $16,665 | |
| 1301revolving | Chapter 658 Revolving Fundathletics and student activities: fees and gate receipts, spent on the programmes that raise them · M.G.L. c.71 §47 | $110,248 | $160,164 | $100,467 | $169,945 | |
| 1302revolving | Adult Education Revolving Fundadult and continuing education tuition · M.G.L. c.71 §71E | $11,624 | $4,000 | $2,880 | $12,744 | |
| 1303revolving | Summer School Revolving Fundsummer school tuition · M.G.L. c.71 §71E | $340 | $0 | $0 | $340 | |
| 1305 | After School Activities Fundafter-school activity fees | $132,397 | $111,376 | $95,196 | $148,578 | |
| 1306revolving | School Facilities Use Revolvrent from outside groups using school buildings and fields · M.G.L. c.71 §71E | $65,242 | $18,671 | $12,354 | $71,559 | |
| 1308revolving | School Choice Revolving Fundtuition the state pays for pupils who choose Lunenburg from another district · M.G.L. c.76 §12B | $246,903 | $83,117 | $30,558 | $299,461 | |
| 1309 | Insurance Recoveries Schoolinsurance recoveries on school property | $1,299 | $0 | $0 | $1,299 | |
| 1310revolving | Greenthumb Revolving Fund | $2,391 | $0 | $0 | $2,391 | |
| 1311gift | School Gift Fundgifts to the schools, spent as the donor directs · M.G.L. c.44 §53A | $89,823 | $22,486 | $2,911 | $109,398 | |
| 1312revolving | Extended Day Revolving Fundextended-day programme fees | $94,567 | $192,943 | $233,350 | $54,161 | |
| 1314revolving | Vending Revolvingvending-machine receipts | $1,955 | $0 | $0 | $1,955 | |
| 1315gift | Family Network Gift Fund | $2,301 | $0 | $0 | $2,301 | |
| 1549 | Technology For School Children | $10,000 | $0 | $0 | $10,000 | |
| 2200revolving | School Lunch Revolvingschool lunch: meal sales and federal and state reimbursement | $455,126 | $572,231 | $739,586 | $287,771 | |
| 2582grant | Eecbg Energy Efficiency Grant | $316 | $0 | $0 | $316 | |
| 2622grant | FY25 Family & Community | $73,277 | $0 | $2,477 | $70,800 | |
| 2640grant | Special Ed Circuit Breakerthe state’s special education circuit breaker reimbursement · M.G.L. c.71B §5A | $293,335 | $325,970 | $4,005 | $615,301 | |
| 2649grant | Displaced Students-Puerto Rico | $0 | $0 | $0 | $0 | |
| 2650grant | Under Storage Tank Grant | $1,500 | $0 | $0 | $1,500 | |
| 2653grant | FY24 Family & Community #237 | $434 | $0 | $0 | $434 | |
| 2667grant | FY24 #718 Arts/Cultural Vital | $11 | $0 | $0 | $11 | |
| 2672grant | FY26 Family & Community 237 | $0 | $48,558 | $13,372 | $35,186 | |
| 2681grant | Comp School Health Serv Grant | $0 | $10,775 | $5,120 | $5,655 | FY26 only |
| 2690grant | FY26 #309 Title Iv Part A | $0 | $0 | $3,240 | ($3,240) | FY26 only |
| 2702grant | FY25 Cshs Inst/Suprt Salaries | $2,938 | $0 | $0 | $2,938 | |
| 2705grant | FY24 305 Title 1 Grant | $0 | $0 | $0 | $0 | FY26 only |
| 2709grant | FY12 Reg Dissemination Gr#321 | $35 | $0 | $0 | $35 | |
| 2713grant | FY25 Title 1 #305 | $33,868 | $0 | $0 | $33,868 | |
| 2727grant | FY15 Title I #305 | $0 | $0 | $0 | $0 | |
| 2728grant | FY24 Title 11 Part A #140 | $8,325 | $0 | $3,217 | $5,108 | |
| 2742grant | FY17 Spec Ed Pro Imp #274 | $43 | $0 | $0 | $43 | |
| 2748grant | FY24 117 Evidence | $0 | $0 | $0 | $0 | FY26 only |
| 2750grant | FY24 Title Iv-Part A #309 | ($19) | $0 | $0 | ($19) | |
| 2755grant | FY19 Title Iv #309 | $213 | $0 | $0 | $213 | |
| 2758grant | FY23 240 | ($6,501) | $0 | $1,666 | ($8,167) | |
| 2765grant | FY20 Title Iia #140 | ($502) | $0 | $0 | ($502) | |
| 2766grant | FY20 Title I #305 | ($200) | $0 | $0 | ($200) | |
| 2767grant | FY20 Title Iv #309 | ($267) | $0 | $0 | ($267) | |
| 2768grant | FY21 Esser Fund Code 113 | ($100) | $0 | $0 | ($100) | |
| 2769grant | FY21 Title Ii #140 | $5 | $0 | $0 | $5 | |
| 2770grant | FY25 Title Iv 309 | $1,721 | $0 | $0 | $1,721 | |
| 2771grant | FY21 Title I #305 | $948 | $0 | $0 | $948 | |
| 2772grant | FY21 School Reopening #102 | $22 | $0 | $0 | $22 | |
| 2778grant | FY25 117 Soa Evidence Base | ($22,573) | $0 | $68,647 | ($91,220) | |
| 2781grant | FY22 119 Esser Iii Fringe Benefit | ($1,408) | $0 | $0 | ($1,408) | |
| 2787grant | FY22 Title Iv Part A #309 | $887 | $0 | $0 | $887 | |
| 2788grant | FY22 Title Ii #140 | $1,995 | $0 | $0 | $1,995 | |
| 2793grant | School Water Improvement Grant | $4,002 | $0 | $0 | $4,002 | |
| 2795grant | FY23 Title Iv #309 | $214 | $0 | $0 | $214 | |
| 2796grant | FY23 Title Ii #140 | ($5,680) | $0 | $0 | ($5,680) | |
| 2797grant | FY23 #719 Accelerated Literacy | ($0) | $0 | $0 | ($0) | |
| 2800grant | FY25 140 080524093026 | $2,208 | $0 | $2,208 | $0 | |
| 2809grant | FY26 117 Soa Evidence Based | $0 | $0 | $0 | $0 | FY26 only |
| 2813grant | FY25 #240 | $140,896 | $0 | $229,398 | ($88,503) | |
| 2814grant | FY26 #240 | $0 | $0 | $179,637 | ($179,637) | FY26 only |
| 2832grant | FY25 #274 0205202509302025 | $5,427 | $0 | $5,427 | $0 | |
| 2903grant | Bc/Bs Mini Grant | $95 | $0 | $0 | $95 | |
| 2911grant | Tech Prep Private Grant | $1,450 | $0 | $0 | $1,450 | |
| 2912grant | Tufts University Heat Grant | $113 | $0 | $0 | $113 | |
| 2914grant | Hach Scientific Foundation Gr | $91 | $0 | $0 | $91 |
Opening, in, out and held from the FY26 fund reports as of 31 March 2026 (evidence), read by the identity opening + in − out = held, which every row here satisfies unless flagged. A balance in parentheses is overdrawn.
Trusts
a trust fund. 2 lines.
| fund | name | opening | in | out | held | held, by year |
|---|---|---|---|---|---|---|
| 8116 | School Prize Fund | $2,188 | $245 | $0 | $2,434 | |
| 8119 | Athletic Booster Clun | $13,144 | $623 | $0 | $13,767 |
Opening, in, out and held from the FY26 fund reports as of 31 March 2026 (evidence), read by the identity opening + in − out = held, which every row here satisfies unless flagged. A balance in parentheses is overdrawn.
Held for somebody else
money held for somebody else. 1 line.
| fund | name | opening | in | out | held | held, by year |
|---|---|---|---|---|---|---|
| 9002 | Custodian Special Detail | ($18,769) | $0 | $7,148 | ($25,917) |
Opening, in, out and held from the FY26 fund reports as of 31 March 2026 (evidence), read by the identity opening + in − out = held, which every row here satisfies unless flagged. A balance in parentheses is overdrawn.
Capital project funds
a capital project fund. 1 line.
| fund | name | opening | in | out | held | held, by year |
|---|---|---|---|---|---|---|
| 3114capital project fund | 11/23 Tc Passios Roof | — | — | — | $300,000transcribed, FY2025 |
Opening, in, out and held from the FY26 fund reports as of 31 March 2026 (evidence), read by the identity opening + in − out = held, which every row here satisfies unless flagged. A balance in parentheses is overdrawn.
Money on other pages that is also the School Committee’s
Owned elsewhere in the ledger, spent on or received for this body.
- 310 Monty Tech Assessment · Montachusett Regional Vocational Technical School District · $1,334,521 voted
- 914 Insurance — health and life insurance for town and school employees · Town Manager · $3,713,520 voted
- 993 Transfer To Capital Project Fd · Capital Planning Committee · $2,293,320 voted
- 431900 Ps Tuition · Treasurer/Collector · $10,000 estimated
- 436300 Bus Rental · Treasurer/Collector · $0 estimated
- 437600 Studentbus · Treasurer/Collector · $0 estimated
- 438200 Rentturffi · Treasurer/Collector · $0 estimated
- 450600 Ch 70 Aid · Treasurer/Collector · $9,229,410 estimated
- 450700 Msba Reimb · Treasurer/Collector · $0 estimated
- 450900 School Tra · Treasurer/Collector · $0 estimated
- 451100 Charter · Treasurer/Collector · $26,136 estimated
- 451200 Prof Dev · Treasurer/Collector · $0 estimated
- 451300 Min Teache · Treasurer/Collector · $0 estimated
- 452900 Schcostrei · Treasurer/Collector · $318,424 estimated
- 473000 Sped Reimb · Treasurer/Collector · $50,000 estimated
- 1545 Artificial Turf Revolving Fund — payments toward the artificial turf field · Department of Public Works · $69,390 held
Three grades of figure, never mixed
evidence — the accounting system’s own printouts: the FY26 budget reports (FY2026, period 12 (year end, unaudited) where an account-level report exists; period 9 (31 March 2026) otherwise), the special-revenue report as of 2026-03-31, the trust report as of 2026-03-31.
read — the annual reports’ special-revenue schedule, FY2011–FY2023, read off the page and tied to the report’s own printed totals on all four columns.
transcribed — OCR of the FY2023–FY2025 balance tables, columns read by position; checked against the FY26 opening balance where the years meet, and flagged where it does not chain. Rule 13: a reading is not the record.
Who owns what is our reading of the town’s books, and each row’s basis is in the registry: the department code the town itself puts on a fund, the department a line is filed under, or the fund’s name.
What this page cannot say
- What any fund balance is committed to. The reports are balances, not obligations.
- FY2024 and FY2025 activity for every fund: the annual reports print year-end balances only, and two of them do not chain to the FY26 opening balance (flagged in the tables).
- A trend for the appropriation lines. The annual reports print them, but the extract cannot yet say which printed column is which for most years (rule 13), so none is shown until it can.
- Trust fund income
- What any special revenue fund bought
- `glytdbud-expense` for the special revenue funds
- What the four `ADJ EXP` journal entries moved, and from where
- Whether a general fund athletics line is net of the revolving fund
- What the $87,293.86 is that the FY2023 annual report states twice and differently
- What the town held town-wide at 30 June 2024 and 30 June 2025
- Which TABLE in a document is ledger-backed, rather than which document is
- What any individual sport actually costs
- Whether a rise in the paraprofessional line is more posts or a grant unwinding
- Which budget line each dollar of grant and revolving money paid for
- Which Lunenburg budget lines the circuit breaker reimbursement offsets
- Whether a general fund rise beside a grant fall is the same cost, or a different cost in the same function
- How much of the SY2025 grant fall was ESSER, as against every other grant and revolving fund
- How much of a receiving district’s per-pupil spending Lunenburg actually pays
- What share of the schools’ grounds, custodial, heating and utility cost is athletics
- Which fund and account each field-rental receipt from Lunenburg Youth Soccer was posted to, and whether the $15,000 turf contribution is inside or beside them
- What Parks & Recreation’s programme fees and beach-pass sales became on the town’s books — how much of the $38,955.50 of programme fees and $8,828.00 of passes MyRec recorded for FY2025 reached fund 1500 (Park Revolving) or the general fund, and when
- What each of the town’s 500-odd accounting measures did before FY2026, line by line — the appropriation history of every department and the year-by-year activity of every fund
- Whether the schools’ stated field and grounds costs match the books — about $126,000 of grounds work in FY2024 and $38,100 of outsourced mowing and field repair, paid, the Superintendent says, from the same revolving fund the field rent goes into
- What put $62,231 into the School Facilities Use fund (1306) in FY2025 — the balance went from $3,010.67 at 30 June 2024 to $65,241.82 at 30 June 2025, more than the fund has taken in in any of the thirteen years the annual reports print
- Where do the other towns’ ski co-op reimbursements land when they are paid?
- What each town department was appropriated and spent in FY2024 and FY2025
- Who are the ten people the Public Library employs?
- Which fund pays the teacher salaries a district charges to grants and revolving accounts?
- What the Sewer Reserve Capacity and Arts Lottery funds held at 30 June 2023
- Does the FY2018 debt repayment schedule's printed grand total account for every issue's INTEREST?
- Does FY2024's debt service include the Mass Water Pool 9 balloon payment, or not?
- What did Lunenburg owe, by borrowing and by fiscal year, from FY2020 to FY2035?
- What the town’s own special revenue funds held at 30 June 2024, 2025 and 2026
- What the school grant funds held at 30 June 2024, 2025 and 2026
- Which school special revenue funds the period-13 special funds report leaves out
- What a fee-funded school programme costs that is not booked to its own fund
- Whether the school choice fund’s SCH. CHOICE BUS FEE account is where the student bus fees are booked
- What the athletic fee fund held at each 30 June, FY2021 to FY2026
- What the athletic fee fund’s high school purchase-of-service account paid for in FY2026
- Which of the town's two FY2023 statements of what the special revenue and enterprise funds held is right?
- Can we trust what Town Meeting appropriated, article by article enough to chart what the town voted to spend, year over year?
- Can we trust the capital projects and what they cost enough to chart what the town has built and what it paid?
- Can we trust the debt schedule enough to chart what the town owes and when it falls due?
- Can we trust gross wages, name by name enough to chart what the town pays its people in total?
- Can we trust the stabilization and trust fund balances enough to chart how much the town holds in reserve, and how that has moved?
What would close these
The FY2025 special-revenue and trust reports, and the year-to-date budget reports for FY2023–FY2025, from the Town Accountant — the same printouts the FY26 ones are. Every limit on this page is also a row in what we cannot answer, which is the single registry the records request reads from.