# Reporting ideas: data coverage and next inputs

## Purpose

This note records how the August 14 reporting ideas were incorporated without turning missing evidence into zeroes or combining unlike measures.

## What the current database supports

### Release 5 audit scope

- 21 audit schedules.
- 967 facts.
- 140 FY2024 capital-asset rollforward facts.
- 12 FY2024 interfund-transfer facts.
- 50 pension-proportionate-share RSI facts.
- 50 pension-contribution RSI facts.
- 63 OPEB-summary RSI facts.

“RSI” means required supplementary information. These schedules accompany the audited financial statements but are labeled RSI unaudited. Pension and OPEB liabilities are actuarial-accounting measures, not bonded debt, current-year expense, or amounts to add casually to debt service.

### Capital-asset rollforward

The audited FY2024 rollforward supports activity-level opening balances, capitalized additions, depreciation, construction-in-progress conversions, net changes, and ending balances for governmental and business-type activities.

It does not provide market value, replacement cost, physical condition, parcel-level capital spending, or a direct bridge to the 2021 capital-needs assessment. A future asset-level bridge needs stable asset and project IDs, capitalized cost, in-service date, funding source, accumulated depreciation, current condition, completed-work status, and current replacement estimate.

### Interfund transfers

The FY2024 governmental-fund schedule reconciles to $747,640 of transfers in and $747,640 of transfers out. Exact amount matches support aggregate pathways among the General Fund, Capital Projects Fund, Federal Grant Fund, Ambulance Fund, nonmajor special-revenue funds, and Community Preservation Fund.

The schedule does not identify transaction dates, legal authorization, purpose, or explicit one-to-one journal pairing. The definitive next input is a transfer ledger with journal date, source fund/account, destination fund/account, amount, Town Meeting article or other authority, project/purpose, and reversal or correction status.

### Annual debt receiving table

`DEBT-AFFORDABILITY-ANNUAL-VIEW.csv` creates one row for every fiscal year from FY2024 through FY2041. It contains fields for:

- Opening principal.
- New borrowing.
- Principal retired.
- Ending principal.
- Scheduled Town principal, interest, and total debt service.
- Ordinary-levy, debt-excluded, and enterprise-supported service.
- Grant or reimbursement support.
- HWRSD District debt service and Wilbraham share.
- Authorized-unissued and projected borrowing.
- Debt-service-to-levy and debt-service-to-expenditure ratios.
- Tax impact by property value.
- Exclusion expiration.

`N/A — not loaded` means a required compatible input is absent. It does not mean zero.

FY2024 opening, borrowing, retirement, and ending principal are audited historical rollforward facts. Later Town and HWRSD payment rows are schedule views, not actual expenditures and not forecasts of future new borrowing. Historical actuals and forecast scenarios remain separate layers.

## Affordability standard used in the guide

A Town can afford a proposal when dependable expected revenue can pay existing obligations, maintain services and assets, preserve reasonable reserves, and cover the proposal's full recurring and life-cycle burden while leaving reasonable flexibility and making any additional household burden explicit.

The guide therefore separates:

1. Annual cash-flow affordability.
2. Financial resilience.
3. Long-term capital affordability.
4. Household impact.

It classifies proposals as within present means, requiring reprioritization, requiring new revenue, one-time funded, financeable but not yet proven affordable, not affordable under stated assumptions, or unknown.

## Inputs still needed for a definitive Town-wide affordability finding

- A five-to-ten-year recurring-revenue and operating-cost forecast.
- Current Town and HWRSD capital plans.
- A completed/open/superseded bridge for the 2021 building assessment and current estimates.
- An adopted asset-maintenance and replacement funding standard.
- Reserve policies, targets, intended uses, and replenishment schedules.
- Current annual Town debt schedules after all financings.
- Annual DE-1 and Tax Rate Recap support by project.
- Annual Wilbraham HWRSD allocations after FY2026.
- Project grants, reimbursements, matches, receipts, and ledger use.
- Representative assessment bands and household tax-impact distribution.

Until those inputs are controlled, the Town-wide dollar result remains unknown. Legal levy room, a debt authorization, an available reserve, or an amortization schedule alone does not establish affordability.