v0.3.9 QA correction: Proposition 2 1/2 page 15 footnote-token alignment corrected against the 2026-08-13 checkpoint; resident example name changed to Susan.

Generated: 2026-08-13T03:28:03.592926+00:00
Audited debt outstanding 2024-06-30: $12,745,767
Governmental: $11,381,000 (89.3%)
Business-type: $1,364,767 (10.7%)
Remaining scheduled principal: $12,745,767
Remaining scheduled interest: $2,896,656
Remaining scheduled debt service: $15,642,423
Later disclosure direct debt: $14,404,128
FY2026 displayed budget categories: $59,397,254
Top-three category share: 74.1%
Enterprise net operating result: $698,765
Enterprise included debt service: $809,432
Source-published budget discrepancies preserved: 4
Open follow-ups: 38
Release 5 audit schedules / facts: 21 / 967
FY2024 interfund transfers: $747,640 in / $747,640 out
FY2024 capital-asset rollforward facts: 140
Pension RSI / contribution RSI / OPEB summary facts: 50 / 50 / 63
2021 capital assessment: 17 properties / 17 assets / 27 building links / 18 parcel links
2021 source-reported deferred maintenance: $5,106,762
Original 2022-2031 inflated capital-needs projection: $4,125,966
Capital source-to-extraction exceptions: 4 of 68 metrics

Capital boundary: the 2021 deferred-maintenance and ten-year projection measures are not current prices, approved spending, current work status, or additive totals.

Conclusion: the FY2024 Town audit supplies a scheduled repayment path for the debt it records, but affordability is not yet determined. Project-level Proposition 2 1/2 burden, exact household impact, business-versus-resident contribution, future HWRSD allocations and forward capital replacement remain unresolved pending the specifically identified evidence.

Copyright © 2026 Sherie Schaefer. All rights reserved. This report contains an independently developed civic decision-support framework. Public records, public data, cited sources, mathematical principles, and third-party content retain their respective legal status and ownership. No transfer of copyright or other intellectual-property rights is intended unless expressly stated in a signed written agreement.

HWRSD V0.5.0 SUPPLEMENT
District budget FY2022 to FY2026: $50,281,358 to $57,289,029; +$7,007,671 or 13.9%.
Reported enrollment AY2021-22 to AY2025-26: 2,890 to 2,836; -54 or -1.9%.
Wilbraham combined member amount FY2024 to FY2026: $27,407,103 to $32,275,236.25 estimate; +17.8%.
FY2026 Wilbraham combined member share: 77.42% of the two-town operating-and-capital amount, not a household tax bill.
HWRSD displayed FY2026-FY2041 debt service: $23,815,000 principal + $6,300,833 interest = $30,115,833 displayed-row total; the source prints a total $2 lower.
FY2026 Wilbraham capital allocation: 79.9%; calculated District debt-service share $1,518,319.73. Do not extend that factor as an official later-year forecast.
Conclusion: HWRSD cost growth outpaced enrollment and net-state-aid coverage. Current trends, member share, and debt path are measurable; exact household school share and full future affordability remain unresolved.
END HWRSD V0.5.0 SUPPLEMENT

ATM 2026 SUPPLEMENT
April 14 preliminary General Fund schedule: $57,018,471.
May 11 workbook General Fund schedule: $57,018,471.
May 11 final-voted Article 19 amount: $57,018,471.
Displayed cell changes across 588 aligned cells: 0.
May 6 anticipated Article 19 amount: $57,041,471; temporary increase $23,000; responsible line not identified by a loaded source.
FY2027 HWRSD assessment plus debt: $33,094,675, or 58.042% of the final-voted General Fund; workbook rounded chart figure 55% retained separately.
Freshness boundary: no post-May-11 budget source is loaded.
END ATM 2026 SUPPLEMENT

MIDDLE SCHOOL AND BUC DECISION SUPPLEMENT
Middle School working decision trigger: reported over capacity; current rated capacity, functional program capacity, room utilization, enrollment by grade, and a current multi-year forecast are not loaded.
Collected Middle School enrollment evidence: 613 students on 2024-10-01; 614 projected for AY2025-26. Enrollment is not capacity.
Middle School 2021 baseline: 99,750 reported square feet; $38,419 critical repairs; $102,564 non-critical repairs; $140,983 reported deferred maintenance; separate original ten-year inflated projection $1,010,638.
BUC scenario count: 4 preserved working scenarios.
BUC four-asset 2021 reported deferred maintenance: $1,558,190.
BUC four-asset separate original ten-year inflated projection: $453,115.
Partial FY2027 explicit facility allocations for Memorial School, Little Red Schoolhouse, and Town Hall: $768,400; not total ownership cost or scenario savings.
Boundary: 2021 measures are not current conditions or prices; current work status, complete costs, alternatives, service consequences, legal/property constraints, transition, timing, and implementation ownership remain required.
END MIDDLE SCHOOL AND BUC DECISION SUPPLEMENT