Reports and analyses

10 analyses of the town's money, written by this project from records the town and district published and from documents obtained by request. Every figure in one is recomputed from the data on every build, and every one of them prints.

Read this firstWritten by this project, not by the town or the district.how to check any of it

Nothing on this page is an official document. These analyses are written here, from documents the town and district published and from records obtained by request. They have not been reviewed or endorsed by the Town of Lunenburg, the Lunenburg School Committee, the Finance Committee or Lunenburg Public Schools, and this project is not affiliated with any of them.

Every figure in an analysis is recomputed from the underlying data by a script, and the script is named on the row. The data itself is published below — you do not have to take any of this on trust, and you should not.

Where an earlier version of an analysis was wrong, the correction stays in the text rather than being edited out. Several of these documents describe their own earlier errors.

First published in the last 7 days

New reports

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A subject, page by page

Budget options →

Against a projected FY2028 gap of $932,531 (ours), each option has a size and a payer: an override, fees, cuts to programmes or positions, reserves, or the next teachers’ settlement.

Also on this subject: Health insurance options

A subject, page by page

Athletics →

Athletics is paid from two pots, the town budget and a fee fund. The town’s ledger shows $439,510 paid in FY2026 and the fee fund $146,911; the district’s own sheets disagree on what each team costs, by a multiple.

Also on this subject: Youth league field payments · School user fees · Extracurricular cuts

A subject, page by page

Special education →

Out-of-district tuition was $1,205,949 in FY2025, and 39.3% of it was paid outside the general fund. The state repaid $579,142 in FY2026 through the circuit breaker, a year after the costs.

Also on this subject: Children schooled elsewhere · What we cannot answer

A subject, page by page

Enrolment →

1,568 children were in Lunenburg’s schools in FY2026, near where the count has sat since FY2015. Another 177 residents were schooled in other public districts, 97 of them at Monty Tech.

Also on this subject: The departure scenario, with its dials

A subject, page by page

Monty Tech →

Monty Tech is the regional vocational high school Lunenburg belongs to. Lunenburg’s bill was $1,334,521, most of it a minimum the state sets; the school spent $25,827 a pupil in FY2025, less than most vocational districts.

Also on this subject: The full Monty Tech report

A subject, page by page

School staffing →

The state counted 103.4 teacher FTE in FY2026; whether that is a rise or a fall depends on the year it is measured from. Paraprofessional FTE was 67.0 in FY2025, the most per pupil on the state’s sheet. Nothing published says which posts were filled.

Also on this subject: What we cannot answer

A subject, page by page

State aid →

Chapter 70 was $9,229,410 of the $11,244,422 the state’s cherry sheet gave Lunenburg for FY2026. All of that year’s rise was the Legislature’s $150-a-pupil minimum; the formula itself added $0.

Also on this subject: What we cannot answer

A subject, page by page

School spending →

Lunenburg spent $18,027 a pupil in FY2025, all funds, against a state median of $23,520, and has sat in the state’s bottom quarter for 17 years. Its school general fund spent under its revised budget every year from FY2010 to FY2026.

Elsewhere on the site

Also on this subject: What we cannot answer

A subject, page by page

School programs →

Lunenburg High ran more classes in SY2025 than in SY2017, but a smaller share takes a language or history. Most announced cuts cannot be checked against any published count, and most budget lines cut to zero came back.

Also on this subject: What we cannot answer

A subject, page by page

FY2026 closeout →

The school general fund closed FY2026 with $482,118 unspent, 1.8% of its budget, at period 13. Town departments stood $858,462 under in June, before their close.

A subject, page by page

Department budgets →

Town Meeting voted $44,024,349 across twelve groups for FY2025; the schools are 57.1%. Ranked by dollars past the 2.5% levy cap, employee benefits push the budget hardest, then the schools.

A subject, page by page

Homes and taxes →

About 11,804 residents live in 4,529 households, 81.3% owner-occupied, on a Census sample. The average single-family bill was $7,444 in FY2026, and the town has 773 more single-family homes than in FY1994 while enrolment fell.

Also on this subject: Growth dials: what building would have to do · What we cannot answer

A subject, page by page

Health insurance →

The town budgeted $3,713,520 for its insurance department in FY2026, and the schools $3,701,195 on their own health line. The department grew 4.3% a year from FY2011, against a 2.5% levy cap.

A subject, page by page

Parks and recreation →

Town Meeting voted the Parks department $134,434 for FY2026. Beside it, a fee fund held $84,818 at 31 March 2026, and rent for school fields goes to a school fund. Neither fund is part of the vote.

Also on this subject: Athletics costs

Method

Not reports — the pages that change every day

Not an analysis — the ledger itself

Every board and department, and what it spends

506 accounting measures — every fund, appropriation, revolving fund, grant and trust the town's own reports print — each one assigned to whoever answers for it. These are the town's figures, not ours.

Boards and committees that own accounts (19)

largest first

 FY26 budgetfunds held

Town departments (15)

 FY26 budgetfunds held

Assessed to the town by somebody else (4)

 FY26 budgetfunds held

The budget column is what was appropriated and revised for FY2026, period 12 (year end, unaudited) where an account-level report exists; period 9 (31 March 2026) otherwise. It is a NET line — what the town had to raise after grants, fees and reimbursements paid for part of the same thing — so it is not what the department costs. Funds held are revolving funds and trusts as they stood on 31 March 2026; they accumulate across years and are not voted annually, and a negative one is a fund carrying a deficit on that date. The two columns are different kinds of number and are added nowhere on this site. Figures here are rounded — each page carries the exact ones, account by account.

What changed

Version 15 — updated September 20, 2026