# HWRSD report QA checklist

Use this checklist against both the generated HTML and the PDF/print rendering.

## A. Release and execution

- [ ] The read-only release gate in `sql/HWRSD-REPORTING-EXTRACTS.sql` passes.
- [ ] Migration `0066_RECOVER_HWRSD_POSTLOAD_COVERAGE_V01` is present.
- [ ] The report build does not write to PostgreSQL or Git.
- [ ] The technical appendix retains the query extracts used by the report.
- [ ] Build evidence identifies HWRSD database release commit `38d9844`.

## B. Denominators and allocation

- [ ] Every 77.42% label says it is Wilbraham's share of the combined member-town operating-and-capital amount.
- [ ] No text or chart says or implies that 77.42% of an individual property-tax bill is HWRSD.
- [ ] The separate 79.9% capital apportionment is labeled FY2026.
- [ ] A future-year use of 79.9%, if any, is explicitly labeled an unchanged-share scenario rather than an official forecast.
- [ ] HWRSD's full budget and debt are not assigned to Wilbraham.
- [ ] Town debt plus HWRSD debt uses Wilbraham's allocated share and compatible fiscal years/as-of dates.
- [ ] HWRSD debt is not added on top of a member assessment that already includes it unless a non-duplication bridge proves the treatment.

## C. School-cost explanation

- [ ] The total-budget comparison is FY2022 $50,281,358 to FY2026 $57,289,029.
- [ ] The report shows $7,007,671 / 13.9% cumulative / approximately 3.3% annualized growth.
- [ ] Instruction is the largest dollar movement: +$3,448,539.
- [ ] Operations and maintenance is +$1,264,847.
- [ ] Fixed charges is +$955,101.
- [ ] Outside tuition is +$543,540.
- [ ] Administration is +$473,965.
- [ ] Other school services is +$396,875.
- [ ] Capital expenses is -$75,195.
- [ ] Categories are described as locations of budget growth, not proven underlying causes.
- [ ] Budget figures are not called actual expenditures.

## D. Enrollment, aid, workforce, and facilities

- [ ] Actual enrollment falls from 2,890 in 2021-22 to 2,836 in 2025-26.
- [ ] The 2,830 figure for 2026-27 is labeled projected.
- [ ] The budget-per-student indicator is labeled calculated and is not called audited spending per pupil.
- [ ] State-aid coverage is labeled a burden-shift indicator, not a complete sources-and-uses reconciliation.
- [ ] Workforce counts are not called FTE or payroll.
- [ ] Pension contribution growth is supporting fixed-cost context, not the sole explanation of Fixed Charges.
- [ ] Wilbraham Middle School's 1968 date is not turned into a condition or replacement conclusion.
- [ ] Missing condition, capital-plan, compensation, placement, transportation, and Chapter 70 evidence is visible.

## E. Debt

- [ ] Current HWRSD GO principal is $23,815,000 for FY2025.
- [ ] The FY2021-to-FY2025 decline of $5,115,000 / 17.7% is calculated correctly.
- [ ] The current schedule is FY2026–FY2041.
- [ ] Displayed rows total $23,815,000 principal, $6,300,833 interest, and $30,115,833 service.
- [ ] The source-printed $30,115,831 total and $2 arithmetic difference remain visible in technical evidence.
- [ ] Authorized-but-unissued debt is $0, without implying that future capital needs are zero.
- [ ] Pension and OPEB liabilities are not counted as bonds or current debt service.
- [ ] Historical BANs, RANs, refunded issues, and matured issues are not summed into current debt.

## F. Town/District reconciliation

- [ ] FY2024 Town Schools $29,119,223 and audited HWRSD operating assessment $29,119,224 are both preserved.
- [ ] FY2024 combined operating/capital apportionment $27,407,103 is kept as a different-scope measure.
- [ ] FY2025 Town Schools and HWRSD combined apportionment both show $30,209,563.
- [ ] FY2026 Town Schools $31,940,207 and HWRSD combined estimate $32,275,236.25 are both preserved.
- [ ] No source number is silently replaced by a value from the other source.

## G. Affordability

- [ ] FY2025 Schools is shown as 53.38% of the published Town budget, if that ratio is used.
- [ ] A school amount divided by the levy is labeled a scale comparison, not earmarking.
- [ ] The FY2025 school increase/ordinary-capacity ratio is labeled a pressure comparison.
- [ ] No exact school share of a household tax bill is stated from the current evidence.
- [ ] Any household scenario exposes the assumed levy-supported HWRSD change.
- [ ] Susan's property remains an example, not a typical or median home.
- [ ] Median household income remains broad context, not proof of affordability for all households.
- [ ] The conclusion distinguishes scheduled repayment from household affordability.

## H. Assurance, provenance, and rendering

- [ ] Audit, disclosure, calculated, tentative, and missing labels are applied consistently.
- [ ] FY2025 unaudited and FY2026 estimate/budget statuses are visible.
- [ ] Source pages remain available in detailed evidence.
- [ ] Empty receiving tables render as “evidence not loaded,” never zero.
- [ ] Stacked bars have a visible scale, denominator, legend, and dollar labels.
- [ ] No chart is clipped in Safari or PDF output.
- [ ] Tables fit the page or use a readable print layout.
- [ ] All report links and glossary anchors work.
- [ ] The old “school report is being loaded” language is absent.

## Final release decision

- [ ] All required checks pass.
- [ ] Any remaining exception is named, bounded, and visible to the resident.
- [ ] The build log ends with an explicit `OVERALL PASS` only after HTML and PDF QA.