# HWRSD reporting integration handoff

## 1. Executive direction to the Reporting window

The new HWRSD data is ready for reporting. Use it to replace the current statement that the audited school report is “being loaded.” The report can now answer four materially different questions:

1. **How much of HWRSD's member-town charge falls to Wilbraham?**
2. **What broad categories drove HWRSD budget growth?**
3. **What is the District's debt path, and what portion is attributable to Wilbraham?**
4. **How does school-cost pressure interact with Wilbraham's Town budget, levy capacity, and household affordability?**

Keep those questions separate. The percentages have different denominators and must not be presented as interchangeable.

## 2. Non-negotiable denominator rules

| Statement | Correct meaning | May it be said? |
|---|---|---|
| “Wilbraham's FY2026 share is 77.42%.” | Wilbraham is allocated 77.42% of the **combined member-town operating-and-capital amount** in the HWRSD disclosure. | Yes, with this denominator stated in the same sentence or graphic. |
| “Wilbraham's FY2026 capital share is 79.9%.” | The disclosure's separate FY2026 **capital-cost** allocation, including the described principal-and-interest apportionment, is 79.9% Wilbraham and 20.1% Hampden. | Yes, for FY2026 only. |
| “HWRSD is 53.38% of Wilbraham's FY2025 published budget.” | Wilbraham's Town disclosure reports $30,209,563 in the Schools category out of a $56,595,042 total budget. | Yes. This is a Town-budget composition measure. |
| “HWRSD is 63.82% of Wilbraham's FY2025 levy.” | The $30,209,563 school amount is 63.82% of the $47,337,000 actual levy. | Only as a **scale comparison**, not as a claim that 63.82% of the levy or tax bill was legally earmarked for HWRSD. |
| “77.42% of a resident's tax bill is HWRSD.” | This incorrectly changes the denominator from District member-town costs to one household's tax bill. | **Never.** |

Property-tax revenue, other recurring revenue, state aid, reserves, and other sources support the Town budget as a whole. The current evidence does not earmark each household tax dollar to a department. Therefore the report must not state an exact HWRSD percentage of an individual bill.

## 3. Release and source gate

Before generating the report, require:

- migration `0066_RECOVER_HWRSD_POSTLOAD_COVERAGE_V01`;
- all 13 HWRSD migrations `0054` through `0066`;
- the HWRSD reporting entity code `HWRSD`;
- exactly 40 HWRSD budget facts, 6 member-apportionment facts, 16 debt-service facts, 28 enrollment facts, 15 state-aid facts, and 28 supplemental finance facts;
- Git release commit `38d9844` as the corresponding repository boundary.

The first section of `sql/HWRSD-REPORTING-EXTRACTS.sql` is a read-only fail-closed gate. Do not make the report silently revert to a pre-HWRSD version if the gate fails.

### Canonical source boundary

- FY2024 audited financial statements: 60 pages, unmodified audit opinion for the audited sections.
- FY2025 continuing disclosure: 134 pages, issuer-prepared and unaudited except where it embeds or cites separately controlled audited material.
- Disclosure pages 18–77 reproduce the canonical FY2024 audit. The database links that duplicate instead of counting it as a second audit.
- Source page numbers and assurance fields must remain available in the technical appendix.

## 4. Data-access map

The permanent HWRSD schema uses periods as row values, not table or column names. Prefer the reporting views where they contain the needed result; use the normalized tables where a view does not yet exist.

| Reporting need | Preferred object | Key columns or filters | Assurance/use |
|---|---|---|---|
| Wilbraham combined operating/capital amount and percentage | `cske.sch_v_member_cost_burden_trend` | `member_town_code='WILBRAHAM'`; FY2024–FY2026 | Disclosure; FY2026 is an estimate. |
| FY2024 audited minimum contribution/outside NSS/operating assessment | `cske.sch_v_member_assessment_detail` | `sch_member_assessment_fact_business_member_town_code='WILBRAHAM'` | Audited; scope differs from combined operating/capital disclosure series. |
| HWRSD budget category trend | `cske.sch_v_budget_cost_driver_trend` | FY2022–FY2026; exclude `source_category_code='TOTAL'` for category bars | Disclosure; budget figures, not actual expenditures. |
| HWRSD total budget | `cske.sch_budget_fact` | `...business_category_code='TOTAL'` | Disclosure; FY2026 is budget. |
| Enrollment | `cske.sch_enrollment_fact` | `...education_level_code='TOTAL'` | Disclosure; actual through 2025-26; 2026-27 is projected. |
| Net state aid and budget coverage | `cske.sch_v_state_aid_budget_coverage` | FY2022–FY2026 | Disclosure; FY2025 unaudited and FY2026 budget. |
| Pension contribution trend | `cske.sch_finance_fact` | type `PENSION`, metric `DISTRICT_CONTRIBUTION` | Disclosure; supporting cost context, not proof of the entire fixed-charge change. |
| Special-education and Circuit Breaker measures | `cske.sch_special_education_cost_fact` | retain `...control_accounting_basis` | Mixed audited scopes; do not add unlike measures. |
| District GO principal trend | `cske.sch_finance_fact` | type `DEBT_POSITION`, metric `GO_PRINCIPAL_OUTSTANDING` | Current disclosure trend. |
| Current District debt-service schedule | `cske.sch_debt_service_fact` | FY2026–FY2041 | Preferred current HWRSD schedule. |
| Historical HWRSD issue/reference history | `cske.sec_debt_issue_detail_v` | `finrpt_reporting_entity_code='HWRSD'` | Do not sum original principal across matured, refunded, BAN, RAN, and outstanding issues. |
| Workforce scale | `cske.sch_workforce_fact`; `cske.sch_bargaining_unit_fact` | metric/unit rows; contract expiration dates | Current disclosure; not payroll, FTE, or contract economics. |
| Facilities | `cske.sch_facility_profile` | ownership, member town, built/remodeled year, enrollment | Age and ownership only; not condition or replacement conclusion. |
| Pension/OPEB liabilities | `cske.finrpt_audit_business_fact`; `cske.sch_business_fact` | entity HWRSD; metric filters | Accounting liabilities, not bonds and not current-year cash costs. |
| Known missing evidence | `cske.control_sch_finance_data_gap`; `cske.sch_v_operational_question_readiness` | open status/priority | Display in “what remains unknown,” not as zeros. |

### Empty receiving tables are not zero-valued facts

The following tables were deliberately created for later evidence and may be empty because the current filings do not contain the information:

- `cske.sch_state_aid_formula_fact`
- `cske.sch_compensation_contract_fact`
- `cske.sch_facility_condition_fact`
- `cske.sch_asset_item`
- `cske.sch_placement_cost_fact`

An empty table means **missing evidence**, not zero cost, zero condition issue, zero placements, or zero contractual increase.

## 5. Findings the report can now publish

### A. Wilbraham's member-town burden

The HWRSD disclosure reports combined operating-and-capital amounts as follows:

| Fiscal year | Wilbraham amount | Wilbraham share | Status |
|---:|---:|---:|---|
| FY2024 | $27,407,103 | 77.10% | Source reported |
| FY2025 | $30,209,563 | 77.42% | Source reported |
| FY2026 | $32,275,236.25 | 77.42% | Estimate |

From FY2024 to FY2026, Wilbraham's reported/estimated combined share increases by $4,868,133.25, or 17.8%. From FY2025 to FY2026, it increases by $2,065,673.25, or 6.8%.

Recommended resident wording:

> HWRSD serves both Wilbraham and Hampden, but the cost is not split evenly. The District's FY2026 disclosure estimates that Wilbraham will carry $32.28 million, or 77.42%, of the combined member-town operating-and-capital amount. That is Wilbraham's share of the member-town assessment—not 77.42% of anyone's property-tax bill.

### B. Important cross-source reconciliation

The current Town report and the new HWRSD sources use several different school measures. Preserve all of them.

| Fiscal year | Town disclosure “Schools” | HWRSD audited operating assessment | HWRSD disclosure combined operating/capital | Interpretation |
|---:|---:|---:|---:|---|
| FY2024 | $29,119,223 | $29,119,224 | $27,407,103 | Town and audited operating assessment differ by $1; combined disclosure amount has a different scope. |
| FY2025 | $30,209,563 | Not in the FY2024 audit | $30,209,563 | Town and HWRSD disclosure match. |
| FY2026 | $31,940,207 | Not in the FY2024 audit | $32,275,236.25 estimated | $335,029.25 difference; retain both and identify source/scope/status. |

Do not overwrite the Town series with the District series. Use the Town “Schools” amount for the Town-budget composition chart. Use the HWRSD series for the District/member-town apportionment chart. Add a compact reconciliation note or table.

### C. What drove HWRSD budget growth

The source-reported HWRSD total budget rises from $50,281,358 in FY2022 to $57,289,029 in FY2026:

- dollar change: $7,007,671;
- cumulative growth: 13.9%;
- annualized growth across four steps: approximately 3.3%.

The broad source categories explain the movement as follows:

| Category | FY2022 | FY2026 | Change | Category growth | Share of net budget increase |
|---|---:|---:|---:|---:|---:|
| Instruction | $27,019,379 | $30,467,918 | +$3,448,539 | +12.8% | 49.2% |
| Operations and maintenance | $4,057,457 | $5,322,304 | +$1,264,847 | +31.2% | 18.0% |
| Fixed charges | $8,823,299 | $9,778,400 | +$955,101 | +10.8% | 13.6% |
| Outside tuition | $2,485,415 | $3,028,955 | +$543,540 | +21.9% | 7.8% |
| Administration | $1,220,273 | $1,694,238 | +$473,965 | +38.8% | 6.8% |
| Other school services | $4,700,065 | $5,096,940 | +$396,875 | +8.4% | 5.7% |
| Capital expenses | $1,975,470 | $1,900,275 | -$75,195 | -3.8% | -1.1% |

The contribution percentages reconcile to 100% because the declining capital category offsets part of the positive increases.

Recommended chart:

- Begin with an FY2022-to-FY2026 total budget bar.
- Directly below, show a diverging driver bar or ranked waterfall using the seven source categories.
- Use the source category labels visibly; the CSKE cost-driver and flexibility labels may appear in a secondary explanation column.
- Do not call categories “causes.” They identify where the budget grew, not the salary, staffing, contract, utility, transportation, or placement-level reasons.

### D. Enrollment did not drive the increase

District enrollment was 2,890 in 2021-22 and 2,836 in 2025-26, a decrease of 54 students or 1.9%. The 2026-27 projection is 2,830.

The calculated budget-per-enrolled-student indicator increases from approximately $17,398 in FY2022/AY2021-22 to $20,201 in FY2026/AY2025-26, or 16.1%. Label this **CALCULATED** and call it “budget per reported enrolled student,” not audited expenditure per pupil.

Responsible conclusion:

> The filings show that the budget increased while total enrollment was roughly flat to slightly lower. They do not support enrollment growth as the explanation for the increase.

### E. State aid did not keep pace with the budget

Net state aid was $13,770,677 in FY2022, $14,225,661 in FY2025, and $14,899,133 budgeted for FY2026. It grew 3.3% from FY2022 to FY2025 while the total budget grew 7.8% through FY2025.

Net state-aid coverage moved from about 27.4% of the budget in FY2022 to 26.2% in FY2025 and 26.0% in the FY2026 estimate. The budget amount not covered by this net-state-aid measure increased from $36.51 million to $42.39 million from FY2022 to FY2026.

Call this a **burden-shift indicator**, not a complete funding reconciliation. “Net state aid” and “total budget” are not the entire sources-and-uses statement.

### F. Workforce, pension, special education, and facilities context

The disclosure reports approximately 513 full- and part-time employees; about 87% represented; and 446 members in five listed bargaining units. It does not supply FTE, payroll, step/lane placement, negotiated raises, stipends, vacancies, or health-benefit cost by bargaining unit.

The disclosed HCRRS District contribution rises from $1,719,117 in FY2021 to $2,593,878 in FY2026, an increase of $874,761 or 50.9%. Use this as selected fixed-cost context. Do not claim it alone explains the entire Fixed Charges category.

Outside-tuition budget rises by $543,540, or 21.9%, from FY2022 to FY2026. The FY2024 audit also provides several special-education amounts with different accounting scopes. Never add or compare them as if they were the same measure:

- $10,419,311 General Fund budgetary actual;
- $12,425,114 governmental-funds expenditure;
- $14,338,627 government-wide full-accrual expense;
- Circuit Breaker revenue, expenditure, and fund balance as separately labeled measures.

Wilbraham Middle School is reported as built in 1968 with no remodel year shown. This supports due diligence; it does not prove poor condition, replacement need, or a future project cost. The filings contain no building-condition study or multi-year facilities capital plan.

## 6. Debt reporting

### Current debt position

- District GO principal outstanding declines from $28,930,000 in FY2021 to $23,815,000 in FY2025: down $5,115,000, or 17.7%.
- Authorized-but-unissued District debt is reported as $0.
- The current FY2026–FY2041 schedule contains $23,815,000 principal and $6,300,833 interest in the displayed annual rows, for $30,115,833 total displayed debt service.
- The source prints $6,300,831 interest and $30,115,831 total service. Preserve the $2 source arithmetic difference; do not force balance.
- Annual District debt service is roughly $1.90–$1.95 million through FY2040, then $1,280,300 in FY2041.
- The schedule reports 50.3% cumulative principal retired by FY2033 and 100% by FY2041.
- The member towns voted to exclude this District debt service from Proposition 2½ limits.

### Wilbraham allocation

For FY2026, the disclosure separately states a 79.9% Wilbraham capital-cost apportionment. Applying that source factor to FY2026 District debt service produces a **calculated** Wilbraham share of approximately $1,518,320.

Do not apply 79.9% to FY2027–FY2041 as an official allocation. If the report offers a forward scenario, label it:

> Illustrative only: District debt service multiplied by the FY2026 capital-apportionment percentage, assuming that percentage remains unchanged. This is not a member-town assessment forecast.

### Portfolio rule

For a Wilbraham resident portfolio view:

`Town direct debt service + Wilbraham's allocated HWRSD debt service`

Use the same fiscal year and a compatible as-of date. Never calculate:

`Town direct debt service + 100% of HWRSD debt service`

Also do not add HWRSD debt service to the combined HWRSD member assessment unless the source proves the debt amount is outside that assessment. The disclosure says the District budget includes debt and interest as separate items before amounts are apportioned; debt is generally a component of the member-town burden, not automatically an additional burden.

Use `cske.sch_debt_service_fact` for the current HWRSD schedule. Use `cske.sec_debt_issue_detail_v` for issue history and refinancing chains, not for a current outstanding-principal sum.

## 7. Resident affordability framework

Affordability is not established by the existence of a repayment schedule. Present three layers.

### Layer 1: Town-scale pressure

Use the Town disclosure's Schools series when comparing school growth with the Town budget and levy:

- FY2025 Schools amount: $30,209,563;
- FY2025 total Town budget: $56,595,042;
- budget composition: 53.38%;
- FY2024-to-FY2025 Schools increase: $1,090,340, using the Town disclosure series;
- FY2025 recurring levy capacity added by the ordinary 2.5% increment plus new growth: $1,670,000;
- the school increase equals 65.3% of that year's ordinary increment plus new growth.

That 65.3% is a **pressure comparison**, not a claim that the levy components were earmarked for the school increase. Other revenues and all other Town cost changes matter.

### Layer 2: household-scale scenario

The current report correctly calculates a homeowner's base tax from assessment and rate. Do not assign an exact school percentage to that bill.

If a household scenario is included, expose every input:

```text
illustrative_household_school_pressure
  = household_base_property_tax
  × assumed_levy_supported_hwrsd_change
  ÷ actual_town_levy
```

Use the field name `assumed_levy_supported_hwrsd_change`, not total HWRSD assessment change. The assumed amount is currently not known from the filings. The scenario must be labeled **CALCULATED / ASSUMPTION-DEPENDENT**, not official, audited, or billed.

For a stronger future calculation, obtain the same-year Tax Rate Recap/LA-5 or equivalent funding bridge, tax-class shares, total taxable assessed value, actual levy, exemptions/abatements, and the non-property revenues or reserves applied to the school increase.

### Layer 3: ability to absorb

Keep household capacity separate from municipal legal capacity. Useful resident indicators include:

- property-tax change in dollars and as a percent of household income;
- property-tax change for several assessment bands, not only Susan's property;
- median actual residential bill and distribution when available;
- fixed-income/senior and lower-income exposure when reliable data is loaded;
- recurring school growth compared with recurring levy capacity, rather than reserves or one-time money;
- combined Town direct debt plus Wilbraham-allocated HWRSD debt;
- known future capital needs, once the missing capital plans and condition studies are obtained.

The loaded 2019–23 ACS median household income of $124,004 is broad context, not proof that every household can afford the increase. Susan's example is a real example, not a typical home.

Recommended conclusion:

> HWRSD is Wilbraham's largest published budget component, and the District's recent cost growth has outpaced enrollment and state-aid coverage. The loaded evidence now measures the District trend, Wilbraham's member-town share, and the scheduled debt path. It does not yet establish the exact school-funded share of an individual tax bill or whether every household can absorb future increases.

## 8. Exact report changes

### Replace the current school placeholder

Delete or rewrite all statements that the audited school report “is being loaded.” Replace them with the completed findings in Sections 5–7.

### Add a new resident walk-down after the Town budget section

Suggested title:

> Walk-down 2: What is inside the school increase, and what does Wilbraham carry?

Recommended order:

1. HWRSD total budget FY2022–FY2026.
2. Ranked category-driver chart.
3. Enrollment counter-trend.
4. State-aid coverage.
5. Wilbraham/Hampden member-town split.
6. Town-versus-District school-number reconciliation.
7. Plain-language conclusion and open evidence.

Then renumber later walk-downs.

### Expand the debt walk-down

Keep Town direct debt first. Add a visually separate HWRSD panel:

- District GO principal outstanding trend;
- FY2026–FY2041 principal/interest schedule;
- FY2026 Wilbraham 79.9% capital apportionment;
- explicit warning that the full District debt is not Wilbraham's debt;
- portfolio view only after allocation.

### Expand “So—is the debt affordable?”

Update “What supports confidence”:

- HWRSD current debt service is scheduled through FY2041.
- Outstanding HWRSD GO principal declined from FY2021 to FY2025.
- Wilbraham's FY2026 capital share is disclosed.
- No authorized-but-unissued District debt is reported.

Update “What still prevents a final answer”:

- future annual Wilbraham capital/debt allocation factors;
- Town DE-1 and project-level exclusion attribution;
- District and Town capital plans;
- WMS/facility condition evidence;
- salary/FTE/contract economics;
- placement-level special-education and transportation evidence;
- household tax distribution and income-sensitive burden analysis.

### Evidence labels

Use the report's existing vocabulary consistently:

- **AUDITED** - FY2024 audit values within the audited opinion scope;
- **OFFICIAL DISCLOSURE** - issuer-prepared disclosure values, with actual/budget/estimate status shown;
- **CALCULATED** - visible formula applied to source facts;
- **MISSING** - evidence not in the current filings;
- **TENTATIVE** - use only for an explicitly assumption-dependent scenario.

## 9. Required controls in the Reporting engine

The build must fail if any of these conditions is violated:

1. 77.42% is displayed without “member-town operating-and-capital amount” or an equivalent denominator.
2. 79.9% is used for a year other than FY2026 without an explicit unchanged-share scenario label.
3. HWRSD debt is added at 100% to Town debt in a Wilbraham portfolio total.
4. HWRSD debt service is added on top of a combined assessment without a source-supported non-duplication bridge.
5. Budget amounts are called expenditures or audited actuals.
6. Enrollment projection is presented as actual.
7. Empty evidence-receiving tables are interpreted as zero.
8. Pension or OPEB liabilities are called bonded debt or current-year expense.
9. Different special-education accounting bases are added together.
10. The FY2026 $1 budget-category arithmetic difference or $2 debt-service arithmetic difference is silently changed.
11. The Town and HWRSD FY2024/FY2026 school measures are silently substituted for each other.
12. Assurance and source-page fields disappear from the technical appendix.

Run `HWRSD-REPORT-QA-CHECKLIST.md` before release.

## 10. Source discrepancies and controlled limitations

- FY2026 HWRSD budget category rows total $57,289,030; the source prints $57,289,029. Preserve both.
- FY2026–FY2041 debt-service rows total $30,115,833; the source prints $30,115,831. Preserve both.
- FY2024 Town “Schools” differs by $1 from the audited HWRSD operating assessment.
- FY2024 audited operating assessment and FY2024 disclosure combined operating/capital apportionment have different scopes.
- FY2026 Town “Schools” and HWRSD combined apportionment estimate differ by $335,029.25.
- The filings do not disclose payroll/FTE/contract economics, placement-level special-education costs, full transportation cost, Chapter 70 formula detail, building condition, item-level assets, capacity/utilization, or a multi-year facilities capital plan.

These are not reasons to suppress the new HWRSD section. They are reasons to show the evidence boundary clearly.