v0.3.8 • August 14, 2026 • CHECKPOINT-EXTRACTED; EXACT-COUNT VALIDATED
Existing data now connected to the reporting
This view makes the checkpoint's remaining loaded domains discoverable and usable without turning source pages, numeric tokens, or extraction controls into financial measures.
Connection result
Boundary: row counts describe database records, not unique financial facts. Funding observations, cash flows, statement values, source lines, and tokens are not added across unlike scopes. Empty receiving tables remain evidence gaps, not zeroes.
Remaining domains now in the reporting path
| Domain | Row-level relations | Rows | Example relations |
|---|---|---|---|
| Capital projects and financing | 11 | 169 | cap_project, cap_project_component, cap_project_context_observation … |
| Security-level debt and legal terms | 18 | 4231 | sec_contractual_cash_flow, sec_debt_funding_observation, sec_debt_issue … |
| HWRSD governance and operations | 11 | 112 | sch_asset_class_fact, sch_business_fact, sch_facility_capital_event … |
| Audited statements, notes, and schedules | 15 | 9346 | finrpt_audit_business_fact, finrpt_audit_engagement, finrpt_audit_nonmajor_fund_fact … |
| Normalized finance and compliance | 14 | 1192 | control_finrpt_disclosure_follow_up, finrpt_disclosure_compliance_event, finrpt_disclosure_document … |
| Property cards, assessments, and QA | 23 | 5853 | assessment_account, assessment_finding, assessment_finding_observation … |
| Property constraints and environmental research | 10 | 268 | property_constraint, property_constraint_asset, property_constraint_evidence … |
| Database-backed scenarios | 13 | 128 | scenario_asset_action, scenario_delivery_component, scenario_execution_requirement … |
| Core registry and provenance graph | 9 | 196 | core_asset, core_asset_parcel, core_building … |
Cross-domain bridges
The status column distinguishes a working connection from a missing foreign key, incomplete ledger, or household-allocation boundary.
| Bridge | Decision chain | Status | Boundary |
|---|---|---|---|
| Budget lifecycle | Select Board preliminary → meeting workbook → final vote → Town account → later actual | CONNECTED_WITH_RECONCILIATION_BOUNDARY | ATM versions and the account key are connected. The final budget-to-actual comparison still depends on complete line mapping and a compatible later actual period. |
| Article decision | Warrant article → motion → recommendation → vote → final financial fact | CONNECTED | The ATM article, motion, recommendation, vote, and fact layers are linked and reported. |
| Capital authorization | Authorization → project → interim financing → permanent issue → cash flow → Proposition 2 1/2 treatment | PARTIALLY_CONNECTED | Projects, issue bridges, BAN terms, legal authorizations, and cash flows are connected. A universal article foreign key and complete sources-and-uses ledger are not loaded. |
| Facility decision | Asset/building/parcel → constraint → 2021 condition → project → service metric → scenario action | PARTIALLY_CONNECTED | Assets, parcels, constraints, 2021 condition, scenario actions, and project/service facts are now visible together; not every project has a declared asset link. |
| Grant funding | Program/award → project or article → match → appropriation → receipt/expenditure → closeout | PARTIALLY_CONNECTED | Grant evidence is reported, but a complete award-to-article/account/closeout bridge is not loaded for every award. |
| HWRSD burden | District budget/operations → Wilbraham assessment → ATM appropriation → Town account → levy/household | CONNECTED_WITH_HOUSEHOLD_BOUNDARY | District, ATM, and Town-account evidence are connected. An exact household school-cost allocation is not established. |
| Evidence lineage | Reported number → normalized fact → source locator → artifact relationship → extraction/quality exception | CONNECTED_AS_DRILL_THROUGH | Normalized facts and artifact relationships are row-level extracts; high-volume pages, lines, and tokens are count/QA connections rather than resident-facing tables. |
Project sources, financing, and reconciliation
Project funding rows may represent authorizations, estimates, final par, reserves, grants, or other bases. They are not automatically additive. The reconciliation status remains part of the answer.
| Project | Status | Components | Funding records | Issue par allocated | Reported/allocated debt service | Reconciliation |
|---|---|---|---|---|---|---|
| Adult Community Center / Senior Center | BUILT_OR_SUBSTANTIALLY_COMPLETE_BY_FY2024_SOURCE_INDICATION | 2 | 5 | $6,680,000 | $9,007,964 | APPROXIMATE_RECONCILIATION, OPEN |
| Police Department Headquarters | CONSTRUCTION_REPORTED_2016_2018 | 1 | 5 | $5,800,000 | $7,273,487 | ESTIMATE_RECONCILES, OPEN, RECONCILED |
| Fire Department Headquarters Reconstruction | PERMANENTLY_FINANCED_2017 | 1 | 3 | $1,727,000 | $2,165,743 | No project reconciliation row |
| Various Town Building Remodeling | PERMANENTLY_FINANCED_2017 | 1 | 3 | $540,000 | $677,187 | No project reconciliation row |
| Departmental Equipment Purchases | PERMANENTLY_FINANCED_2017 | 1 | 4 | $283,000 | $354,896 | No project reconciliation row |
cap_project_funding · cap_project_financing_cost · cap_project_reconciliation
Security-level debt and contractual cash flow
These are contractual rows across historical and current issues. They are not a current-outstanding balance and are not added into a single affordability total without compatible dates, issuer allocation, refunding treatment, and outstanding-position evidence.
| Issue | Status | Securities | First payment | Last payment | Contractual principal rows | Contractual interest rows |
|---|---|---|---|---|---|---|
| General Obligation Municipal Purpose Loan of 2010 Bonds | MATURED_HISTORICAL | 10 | 2010-12-01 | 2020-06-01 | $5,322,000 | $943,062 |
| Municipal Purpose Loan of 2006 Bonds | MATURED_HISTORICAL | 10 | 2007-08-15 | 2017-02-15 | $2,828,000 | $524,772 |
| 2021 General Obligation School Refunding Bonds - Unlimited Tax | PREPARED_PENDING_DATABASE_LOAD | 14 | 2022-02-15 | 2039-08-15 | $5,070,000 | $1,082,233 |
| General Obligation Senior Center Bonds | PENDING_DATABASE_LOAD | 15 | 2025-09-01 | 2040-03-01 | $6,680,000 | $2,327,964 |
| 2024 General Obligation Bond Anticipation Notes | MATURED | 1 | 2025-03-12 | 2025-03-12 | $7,200,000 | $282,200 |
| General Obligation Refunding Bonds of 2017 | OUTSTANDING_OR_HISTORICAL | 24 | 2018-02-15 | 2041-02-15 | $18,835,000 | $8,876,012 |
| General Obligation Municipal Purpose Loan of 2017 Bonds | MATURED_PARTIAL_HISTORICAL | 15 | 2017-10-15 | 2032-04-15 | $8,350,000 | $1,908,789 |
| Municipal Purpose Loan of 2002 Bonds | MATURED_HISTORICAL | 7 | 2003-04-01 | 2009-10-01 | $1,690,000 | $156,950 |
| 2023 General Obligation Bond Anticipation Notes | MATURED | 1 | 2024-04-11 | 2024-04-11 | $7,200,000 | $288,000 |
| 2006 General Obligation School Bonds | MATURED_HISTORICAL | 15 | 2007-04-01 | 2021-10-01 | $2,738,000 | $866,512 |
| 2011 General Obligation School Bonds | HISTORICAL_PARTIALLY_REFUNDED | 20 | 2011-08-15 | 2041-02-15 | $22,000,000 | $19,618,675 |
| 2011 General Obligation School Refunding Bonds | MATURED_HISTORICAL | 7 | 2011-10-01 | 2018-04-01 | $930,000 | $67,608 |
| 2011 General Obligation School Bonds | HISTORICAL_PARTIALLY_REFUNDED | 23 | 2012-02-15 | 2039-08-15 | $7,025,000 | $4,999,825 |
| General Obligation School Bonds of 2015 | OUTSTANDING_OR_HISTORICAL | 17 | 2015-10-01 | 2040-04-01 | $5,030,000 | $2,594,743 |
sec_debt_issue_authorization · sec_debt_issue_redemption_term · sec_debt_issue_party_role · sec_debt_issue_continuing_disclosure_term
HWRSD governance, operations, workforce, reserves, and services
| Connected subject | Rows |
|---|---|
| Asset Class | 7 |
| Business | 12 |
| Facility Capital Event | 5 |
| Finance Rule | 12 |
| Governance | 20 |
| Official Term | 10 |
| Operating Relationship | 7 |
| Operational Challenge | 8 |
| Program Service | 8 |
| Reserve | 15 |
| Workforce | 8 |
sch_governance_fact · sch_program_service_fact · sch_operational_challenge_fact
Audited statements, notes, normalized finance, and compliance
The loaded audit engagement and unmodified opinion records apply to the HWRSD FY2024 audit. Do not extend that opinion record to a different entity or filing.
| Date | Event | Status | Loaded disclosure-compliance record |
|---|---|---|---|
| 2026-02-17 | FY2024_FINAL_AUDIT_LATE_FILING | FOLLOW_UP_REQUIRED | FINAL audited financial statements filed on EMMA substantially after becoming publicly available; Town recognizes obligation to file within 270 days of fiscal year end or, if later, when available. |
finrpt_audit_statement · finrpt_audit_nonmajor_fund_fact · finrpt_observation · control_finrpt_disclosure_follow_up
Property-card detail, assessment history, and parcel QA
| Connected property subject | Rows |
|---|---|
| assessment_account | 220 |
| assessment_observation | 873 |
| gis_card_assessment_component | 801 |
| gis_card_sale_history | 278 |
| gis_card_valuation | 781 |
| gis_card_extraction_qa | 1042 |
| gis_card_follow_up_control | 17 |
| Finding | Status | Change | Percent | What the database does and does not establish |
|---|---|---|---|---|
| FY2024_FY2025_BUILDING_VALUE_DROP | UNRESOLVED | $-7,457,900 | -61.0188% | Memorial School building assessment declined by $7,457,900 between FY2024 and FY2025; the change is confirmed, but its cause is not established by the available property card. |
The Memorial School value change is confirmed in the loaded assessment history; its cause remains unresolved. Assessment value is not a market appraisal, project cost, insurance value, or guaranteed sale proceeds.
Property constraints and environmental research
| Constraint | Category | Status | Confidence | Blocking potential | Next evidence |
|---|---|---|---|---|---|
| LRS deed and chain-of-title clearance | TITLE | UNRESOLVED | LOW | POTENTIALLY_BLOCKING | Obtain complete deed chain, plans, encumbrances, and a written legal/title determination. |
| LRS Article 97 applicability | ARTICLE_97 | UNRESOLVED | LOW | POTENTIALLY_BLOCKING | Complete legal and historical-use review and document the governing determination. |
| LRS pond/wetland regulated-area overlap | ENVIRONMENTAL | UNRESOLVED | MEDIUM | POTENTIALLY_BLOCKING | Perform records review, professional field delineation, land survey, seasonal biological review if warranted, and Conservation Commission determination. |
| Town Hall disposition and Senior Center access dependency | ACCESS | UNRESOLVED | MEDIUM | POTENTIALLY_BLOCKING | Complete title/easement review, field and engineering access audit, and evaluate permanent easement, retained corridor, subdivision, shared agreement, or independent access alternatives. |
All four constraints remain preliminary or unresolved. The environmental feature is reported and unsurveyed; it is not a wetland delineation, certified vernal-pool finding, title opinion, or final legal conclusion.
property_constraint_investigation · property_constraint_possible_outcome · property_environmental_feature
Database-backed BUC scenarios
The four scenario families now lead to six working variants. The baseline is the current-arrangement variant. Assumed actions, unresolved function assignments, blocking requirements, and risks are displayed as decision inputs—not as adopted policy or costed recommendations.
| Scenario family | Working variant | Baseline | Asset actions | Unresolved functions | Unresolved blockers | Risks |
|---|---|---|---|---|---|---|
| Option 1 - Consolidate municipal functions at Memorial | Option 1B - Developer-owned leaseback | No | 6 | 3 | 4 | 4 |
| Option 1 - Consolidate municipal functions at Memorial | Option 1A - Town-owned consolidation | No | 6 | 3 | 4 | 0 |
| Option 2 - Maintain current arrangement | Option 2A - Current arrangement | Yes | 8 | 0 | 0 | 0 |
| Option 3 - Sell or redevelop Memorial | Option 3A - Memorial disposition | No | 5 | 3 | 0 | 0 |
| Option 4 - Reimagine Memorial as a community center | Option 4B - Developer-owned community-center leaseback | No | 4 | 3 | 0 | 3 |
| Option 4 - Reimagine Memorial as a community center | Option 4A - Town-owned community center | No | 3 | 3 | 0 | 0 |
scenario_asset_action · scenario_execution_requirement · scenario_requirement_constraint · scenario_risk
Core registry and evidence provenance
| Registry or provenance subject | Rows |
|---|---|
| Core assets | 22 |
| Core buildings | 30 |
| Civic functions | 6 |
| Asset-to-parcel links | 23 |
| Building-to-parcel links | 30 |
| Source-artifact aliases | 49 |
| Source-artifact relationships | 26 |
| Source-artifact quality exceptions | 4 |
| Source systems | 6 |
Source aliases, supersession/duplicate relationships, and quality exceptions now support the evidence map. High-volume source pages, lines, numeric tokens, and crosswalks remain count/QA drill-through so they are not mistaken for distinct business facts.
Reporting-ready views connected by the launcher
| Domain | View | Reporting use |
|---|---|---|
| Security-level debt and legal terms | sec_contractual_cash_flow_detail_v | Issue, entity, payment date, type, amount, and basis |
| Security-level debt and legal terms | sec_debt_issue_legal_detail_v | Town Meeting or ballot authorization linked to issue |
| Security-level debt and legal terms | sec_security_canonical_detail_v | Canonical security, coupon, price, yield, and source assertions |
| Security-level debt and legal terms | sec_security_maturity_detail_v | Security-by-security maturity schedule |
| HWRSD governance and operations | sch_v_governance_operations_profile | Governance and program/service reporting stream |
| Audited statements, notes, and schedules | finrpt_audit_statement_value_detail_v | Statement-row and statement-value drill-through |
| Audited statements, notes, and schedules | finrpt_v_audit_nonmajor_fund_summary | Nonmajor-fund sources, uses, and balances |
| Normalized finance and compliance | finrpt_observation_detail_v | Canonical metric, period, basis, assurance, and source |
| Normalized finance and compliance | finrpt_observation_metric_time_series_v | Cross-period metric series |
| Normalized finance and compliance | finrpt_v_general_fund_comparative | General Fund comparative facts |
| Normalized finance and compliance | finrpt_disclosure_normalized_observation_detail_v | Disclosure observation with document and source controls |
| Normalized finance and compliance | finrpt_disclosure_debt_observation_v | Debt observation slice |
| Normalized finance and compliance | finrpt_disclosure_tax_prop25_observation_v | Tax and Proposition 2 1/2 observation slice |
| Property cards, assessments, and QA | v_gis_card_improvements | Outbuilding and site-feature improvements |
| Property cards, assessments, and QA | v_gis_card_sale_history | Typed parcel sale history |
| Property cards, assessments, and QA | v_gis_card_valuation | Typed multi-year parcel valuation |
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