CSKE debt questions and disclosure decision web report v0.3.8
Started: 2026-08-13T03:28:01Z
Output directory: /Users/sherie/Downloads/CSKE-Debt-Questions-and-Disclosure-Decision-Web-Report-v0.3.8-20260813-032801
Evidence: /Users/sherie/Downloads/CSKE-Debt-Questions-and-Disclosure-Decision-Web-Report-v0.3.8-20260813-032801/CSKE-Debt-Questions-and-Disclosure-Decision-Web-Report-v0.3.8-Execution-Output-20260813-032801.txt

===== SQL QUERY: audit_instruments =====
SELECT to_jsonb(t)::text FROM (SELECT s.finrpt_audit_schedule_code,d.* FROM cske.finrpt_audit_schedule_debt_instrument d JOIN cske.finrpt_audit_schedule s USING(finrpt_audit_schedule_id) ORDER BY d.finrpt_audit_schedule_debt_instrument_outstanding_amount DESC NULLS LAST)t;
===== QUERY RESULTS: audit_instruments =====
5 controlled rows returned; full results written to audit_instruments.csv

===== SQL QUERY: audit_facts =====
SELECT to_jsonb(t)::text FROM (SELECT s.finrpt_audit_schedule_code,s.finrpt_audit_schedule_type_code,f.* FROM cske.finrpt_audit_schedule_fact f JOIN cske.finrpt_audit_schedule s USING(finrpt_audit_schedule_id) ORDER BY s.finrpt_audit_schedule_type_code,f.finrpt_audit_schedule_fact_period_code,f.finrpt_audit_schedule_fact_scope_code,f.finrpt_audit_schedule_fact_measure_code)t;
===== QUERY RESULTS: audit_facts =====
967 controlled rows returned; full results written to audit_facts.csv

===== SQL QUERY: audit_recon =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.finrpt_audit_schedule_reconciliation ORDER BY finrpt_audit_schedule_reconciliation_printed_page,finrpt_audit_schedule_reconciliation_scope_code,finrpt_audit_schedule_reconciliation_item_code)t;
===== QUERY RESULTS: audit_recon =====
248 controlled rows returned; full results written to audit_recon.csv

===== SQL QUERY: audit_cross =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.finrpt_audit_schedule_cross_control ORDER BY finrpt_audit_schedule_cross_control_topic)t;
===== QUERY RESULTS: audit_cross =====
4 controlled rows returned; full results written to audit_cross.csv

===== SQL QUERY: issues =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.sec_debt_issue_detail_v)t;
===== QUERY RESULTS: issues =====
20 controlled rows returned; full results written to issues.csv

===== SQL QUERY: service =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.sec_debt_service_snapshot_detail_v)t;
===== QUERY RESULTS: service =====
112 controlled rows returned; full results written to service.csv

===== SQL QUERY: position =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.sec_debt_position_snapshot_detail_v)t;
===== QUERY RESULTS: position =====
64 controlled rows returned; full results written to position.csv

===== SQL QUERY: purposes =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.sec_debt_issue_purpose_detail_v)t;
===== QUERY RESULTS: purposes =====
34 controlled rows returned; full results written to purposes.csv

===== SQL QUERY: tax =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.sec_debt_issue_tax_treatment)t;
===== QUERY RESULTS: tax =====
4 controlled rows returned; full results written to tax.csv

===== SQL QUERY: relationships =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.sec_debt_issue_relationship_detail_v)t;
===== QUERY RESULTS: relationships =====
13 controlled rows returned; full results written to relationships.csv

===== SQL QUERY: followups =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.control_debt_open_follow_up_v)t;
===== QUERY RESULTS: followups =====
38 controlled rows returned; full results written to followups.csv

===== SQL QUERY: recon =====
SELECT to_jsonb(t)::text FROM (SELECT * FROM cske.control_debt_reconciliation)t;
===== QUERY RESULTS: recon =====
8 controlled rows returned; full results written to recon.csv

===== SQL QUERY: migrations =====
SELECT to_jsonb(t)::text FROM (SELECT migration_code,migration_name,applied_at FROM cske.control_schema_migration WHERE migration_code ~ '^(00(19|21|23|25|27|29|31|32|33|41|42|43|44|45))' ORDER BY applied_at)t;
===== QUERY RESULTS: migrations =====
14 controlled rows returned; full results written to migrations.csv

===== SQL QUERY: budget =====
SELECT to_jsonb(t)::text FROM (SELECT p.finrpt_reporting_period_fiscal_year fiscal_year,l.finrpt_disclosure_budget_comparison_line_source_label source_category,l.finrpt_disclosure_budget_comparison_line_cske_category_code cske_category,l.finrpt_disclosure_budget_comparison_line_total_flag source_total,v.finrpt_disclosure_budget_comparison_value_amount amount,v.finrpt_disclosure_budget_comparison_value_status_code value_status,round(100*v.finrpt_disclosure_budget_comparison_value_amount/nullif(sum(v.finrpt_disclosure_budget_comparison_value_amount) FILTER(WHERE NOT l.finrpt_disclosure_budget_comparison_line_total_flag) OVER(PARTITION BY p.finrpt_reporting_period_fiscal_year),0),2) pct_of_displayed_categories FROM cske.finrpt_disclosure_budget_comparison_value v JOIN cske.finrpt_disclosure_budget_comparison_line l USING(finrpt_disclosure_budget_comparison_line_id) JOIN cske.finrpt_reporting_period p USING(finrpt_reporting_period_id) ORDER BY fiscal_year DESC,source_total,amount DESC)t;
===== QUERY RESULTS: budget =====
80 controlled rows returned; full results written to budget.csv

===== SQL QUERY: budget_control =====
SELECT to_jsonb(t)::text FROM (SELECT control_finrpt_disclosure_reconciliation_code control_code,control_finrpt_disclosure_reconciliation_displayed_row_sum displayed_row_sum,control_finrpt_disclosure_reconciliation_printed_total source_printed_total,control_finrpt_disclosure_reconciliation_difference difference,control_finrpt_disclosure_reconciliation_status status,control_finrpt_disclosure_reconciliation_note note FROM cske.control_finrpt_disclosure_reconciliation WHERE control_finrpt_disclosure_reconciliation_schedule_code='BUDGET_COMPARISON' ORDER BY control_code DESC)t;
===== QUERY RESULTS: budget_control =====
5 controlled rows returned; full results written to budget_control.csv

===== SQL QUERY: revenue =====
SELECT to_jsonb(t)::text FROM (SELECT dm.finrpt_ref_dimension_member_source_label source_revenue_label,dm.finrpt_ref_dimension_member_cske_label cske_revenue_label,p.finrpt_reporting_period_fiscal_year fiscal_year,v.finrpt_disclosure_revenue_series_value_amount amount,v.finrpt_disclosure_revenue_series_value_status_code status,v.finrpt_disclosure_revenue_series_value_payer_attribution_code payer_attribution,v.finrpt_disclosure_revenue_series_value_recurring_code recurring,v.finrpt_disclosure_revenue_series_value_restriction_code restriction FROM cske.finrpt_disclosure_revenue_series_value v JOIN cske.finrpt_disclosure_revenue_series s USING(finrpt_disclosure_revenue_series_id) JOIN cske.finrpt_ref_dimension_member dm USING(finrpt_ref_dimension_member_id) JOIN cske.finrpt_reporting_period p USING(finrpt_reporting_period_id) ORDER BY fiscal_year DESC,amount DESC)t;
===== QUERY RESULTS: revenue =====
17 controlled rows returned; full results written to revenue.csv

===== SQL QUERY: audit_general_fund_revenue =====
SELECT to_jsonb(t)::text FROM (SELECT revenue_category,fiscal_year,amount,source_total_flag,source_document_code,source_pdf_page,source_line_number,source_value_code,CASE WHEN source_line_number IN (12,15) AND source_value_ordinal=2 THEN 'AUDITED_FINANCIAL_STATEMENT_REPUBLISHED_IN_OFFICIAL_DISCLOSURE; SOURCE_TOKEN_REASSEMBLED_AND_RECONCILED' ELSE 'AUDITED_FINANCIAL_STATEMENT_REPUBLISHED_IN_OFFICIAL_DISCLOSURE' END assurance_status FROM (SELECT CASE r.finrpt_disclosure_semantic_row_source_line_number WHEN 8 THEN 'Property taxes' WHEN 9 THEN 'Excise' WHEN 10 THEN 'Interest, penalties and other taxes' WHEN 11 THEN 'Charges for services' WHEN 12 THEN 'Licenses and permits' WHEN 13 THEN 'Intergovernmental' WHEN 14 THEN 'Fines and forfeitures' WHEN 15 THEN 'Interest earnings' WHEN 16 THEN 'Miscellaneous' WHEN 17 THEN 'Total revenues' END revenue_category,CASE WHEN r.finrpt_disclosure_semantic_row_source_line_number IN (12,15) THEN CASE v.finrpt_disclosure_semantic_value_ordinal WHEN 1 THEN 2024 WHEN 2 THEN 2023 WHEN 4 THEN 2022 WHEN 5 THEN 2021 WHEN 6 THEN 2020 END ELSE CASE v.finrpt_disclosure_semantic_value_ordinal WHEN 1 THEN 2024 WHEN 2 THEN 2023 WHEN 3 THEN 2022 WHEN 4 THEN 2021 WHEN 5 THEN 2020 END END fiscal_year,CASE WHEN r.finrpt_disclosure_semantic_row_source_line_number IN (12,15) AND v.finrpt_disclosure_semantic_value_ordinal=2 THEN v.finrpt_disclosure_semantic_value_numeric*100000+lead(v.finrpt_disclosure_semantic_value_numeric) OVER(PARTITION BY r.finrpt_disclosure_semantic_row_id ORDER BY v.finrpt_disclosure_semantic_value_ordinal) WHEN r.finrpt_disclosure_semantic_row_source_line_number IN (12,15) AND v.finrpt_disclosure_semantic_value_ordinal=3 THEN NULL ELSE v.finrpt_disclosure_semantic_value_numeric END amount,(r.finrpt_disclosure_semantic_row_source_line_number=17) source_total_flag,d.finrpt_disclosure_document_code source_document_code,r.finrpt_disclosure_semantic_row_pdf_page source_pdf_page,r.finrpt_disclosure_semantic_row_source_line_number source_line_number,v.finrpt_disclosure_semantic_value_ordinal source_value_ordinal,CASE WHEN r.finrpt_disclosure_semantic_row_source_line_number IN (12,15) AND v.finrpt_disclosure_semantic_value_ordinal=2 THEN v.finrpt_disclosure_semantic_value_code||'+'||lead(v.finrpt_disclosure_semantic_value_code) OVER(PARTITION BY r.finrpt_disclosure_semantic_row_id ORDER BY v.finrpt_disclosure_semantic_value_ordinal) ELSE v.finrpt_disclosure_semantic_value_code END source_value_code FROM cske.finrpt_disclosure_semantic_value v JOIN cske.finrpt_disclosure_semantic_row r USING(finrpt_disclosure_semantic_row_id) JOIN cske.finrpt_disclosure_semantic_schedule s USING(finrpt_disclosure_semantic_schedule_id) JOIN cske.finrpt_disclosure_document d USING(finrpt_disclosure_document_id) WHERE d.finrpt_disclosure_document_code='WILBRAHAM-FY2025-CONTINUING-DISCLOSURE' AND r.finrpt_disclosure_semantic_row_pdf_page=31 AND r.finrpt_disclosure_semantic_row_source_line_number BETWEEN 8 AND 17 AND ((r.finrpt_disclosure_semantic_row_source_line_number NOT IN (12,15) AND v.finrpt_disclosure_semantic_value_ordinal BETWEEN 1 AND 5) OR (r.finrpt_disclosure_semantic_row_source_line_number IN (12,15) AND v.finrpt_disclosure_semantic_value_ordinal BETWEEN 1 AND 6))) q WHERE fiscal_year IS NOT NULL AND amount IS NOT NULL ORDER BY fiscal_year DESC,source_total_flag,amount DESC)t;
===== QUERY RESULTS: audit_general_fund_revenue =====
50 controlled rows returned; full results written to audit_general_fund_revenue.csv

===== SQL QUERY: prop25_levy =====
SELECT to_jsonb(t)::text FROM (SELECT CASE r.finrpt_disclosure_semantic_row_source_line_number WHEN 30 THEN 'Primary levy limit (levy ceiling)' WHEN 31 THEN 'Prior fiscal year levy limit' WHEN 32 THEN '2.5% levy growth' WHEN 33 THEN 'New growth' WHEN 34 THEN 'Overrides' WHEN 35 THEN 'Growth levy limit' WHEN 36 THEN 'Current fiscal year debt exclusions' WHEN 37 THEN 'Capital expenditure exclusion' WHEN 38 THEN 'Tax levy limit including exclusions' WHEN 39 THEN 'Actual tax levy' WHEN 40 THEN 'Unused levy capacity' WHEN 41 THEN 'Unused primary levy capacity' END metric,CASE WHEN r.finrpt_disclosure_semantic_row_source_line_number IN (40,41) THEN 2027-v.finrpt_disclosure_semantic_value_ordinal ELSE 2026-v.finrpt_disclosure_semantic_value_ordinal END fiscal_year,(v.finrpt_disclosure_semantic_value_numeric*1000)::numeric amount,d.finrpt_disclosure_document_code source_document_code,r.finrpt_disclosure_semantic_row_pdf_page source_pdf_page,v.finrpt_disclosure_semantic_value_code source_value_code,'OFFICIAL_CONTINUING_DISCLOSURE_DOLLARS_FROM_SOURCE_THOUSANDS' assurance_status FROM cske.finrpt_disclosure_semantic_value v JOIN cske.finrpt_disclosure_semantic_row r USING(finrpt_disclosure_semantic_row_id) JOIN cske.finrpt_disclosure_semantic_schedule s USING(finrpt_disclosure_semantic_schedule_id) JOIN cske.finrpt_disclosure_document d USING(finrpt_disclosure_document_id) WHERE d.finrpt_disclosure_document_code='WILBRAHAM-FY2025-CONTINUING-DISCLOSURE' AND r.finrpt_disclosure_semantic_row_pdf_page=15 AND r.finrpt_disclosure_semantic_row_source_line_number BETWEEN 30 AND 41 AND ((r.finrpt_disclosure_semantic_row_source_line_number NOT IN (40,41) AND v.finrpt_disclosure_semantic_value_ordinal BETWEEN 1 AND 5) OR (r.finrpt_disclosure_semantic_row_source_line_number IN (40,41) AND v.finrpt_disclosure_semantic_value_ordinal BETWEEN 2 AND 6)) ORDER BY fiscal_year DESC,metric)t;
===== QUERY RESULTS: prop25_levy =====
60 controlled rows returned; full results written to prop25_levy.csv

===== SQL QUERY: residential_tax_rates =====
SELECT to_jsonb(t)::text FROM (SELECT (y.finrpt_disclosure_semantic_value_numeric)::integer fiscal_year,r.finrpt_disclosure_semantic_value_numeric residential_rate_per_1000,d.finrpt_disclosure_document_code source_document_code,yr.finrpt_disclosure_semantic_row_pdf_page source_pdf_page,y.finrpt_disclosure_semantic_value_code fiscal_year_source_value_code,r.finrpt_disclosure_semantic_value_code rate_source_value_code,'OFFICIAL_CONTINUING_DISCLOSURE' assurance_status FROM cske.finrpt_disclosure_semantic_value y JOIN cske.finrpt_disclosure_semantic_row yr USING(finrpt_disclosure_semantic_row_id) JOIN cske.finrpt_disclosure_semantic_schedule s USING(finrpt_disclosure_semantic_schedule_id) JOIN cske.finrpt_disclosure_document d USING(finrpt_disclosure_document_id) JOIN cske.finrpt_disclosure_semantic_row rr ON rr.finrpt_disclosure_semantic_schedule_id=s.finrpt_disclosure_semantic_schedule_id AND rr.finrpt_disclosure_semantic_row_pdf_page=yr.finrpt_disclosure_semantic_row_pdf_page AND rr.finrpt_disclosure_semantic_row_source_line_number=yr.finrpt_disclosure_semantic_row_source_line_number JOIN cske.finrpt_disclosure_semantic_value r ON r.finrpt_disclosure_semantic_row_id=rr.finrpt_disclosure_semantic_row_id AND r.finrpt_disclosure_semantic_value_ordinal=2 WHERE d.finrpt_disclosure_document_code='WILBRAHAM-FY2025-CONTINUING-DISCLOSURE' AND yr.finrpt_disclosure_semantic_row_pdf_page=12 AND yr.finrpt_disclosure_semantic_row_source_line_number BETWEEN 23 AND 27 AND y.finrpt_disclosure_semantic_value_ordinal=1 ORDER BY fiscal_year DESC)t;
===== QUERY RESULTS: residential_tax_rates =====
5 controlled rows returned; full results written to residential_tax_rates.csv

===== SQL QUERY: homeowner_assessments =====
SELECT to_jsonb(t)::text FROM (SELECT aa.vision_id,aa.assessment_account_code,ao.fiscal_year,ao.total_assessed_value,ao.land_value,ao.building_value,ao.other_value,ao.tax_status_code,ao.source_record_id,'481 Main Street; private residential example authorized by owner' example_scope FROM cske.assessment_account aa JOIN cske.assessment_observation ao USING(assessment_account_id) WHERE aa.vision_id='2772' AND ao.fiscal_year BETWEEN 2021 AND 2026 ORDER BY ao.fiscal_year)t;
===== QUERY RESULTS: homeowner_assessments =====
4 controlled rows returned; full results written to homeowner_assessments.csv

===== SQL QUERY: balances =====
SELECT to_jsonb(t)::text FROM (SELECT dm.finrpt_ref_dimension_member_source_label source_balance_label,dm.finrpt_ref_dimension_member_cske_label cske_balance_label,p.finrpt_reporting_period_fiscal_year fiscal_year,v.finrpt_disclosure_fund_balance_series_value_measurement_date measurement_date,v.finrpt_disclosure_fund_balance_series_value_amount amount,v.finrpt_disclosure_fund_balance_series_value_cert_status certification_status,s.finrpt_disclosure_fund_balance_series_appropriation_rule_text appropriation_rule FROM cske.finrpt_disclosure_fund_balance_series_value v JOIN cske.finrpt_disclosure_fund_balance_series s USING(finrpt_disclosure_fund_balance_series_id) JOIN cske.finrpt_ref_dimension_member dm USING(finrpt_ref_dimension_member_id) JOIN cske.finrpt_reporting_period p USING(finrpt_reporting_period_id) ORDER BY fiscal_year DESC,amount DESC)t;
===== QUERY RESULTS: balances =====
20 controlled rows returned; full results written to balances.csv

===== SQL QUERY: enterprise =====
SELECT to_jsonb(t)::text FROM (SELECT pr.finrpt_disclosure_enterprise_fund_profile_source_name enterprise_fund,p.finrpt_reporting_period_fiscal_year fiscal_year,ep.finrpt_disclosure_enterprise_fund_period_customer_count customers,ep.finrpt_disclosure_enterprise_fund_period_coverage_pct coverage_pct,ep.finrpt_disclosure_enterprise_fund_period_revenue revenue,ep.finrpt_disclosure_enterprise_fund_period_expenditure expenditure,ep.finrpt_disclosure_enterprise_fund_period_net_operating_result net_operating_result,ep.finrpt_disclosure_enterprise_fund_period_debt_service debt_service,pr.finrpt_disclosure_enterprise_fund_profile_cost_recovery_text cost_recovery_source_text FROM cske.finrpt_disclosure_enterprise_fund_period ep JOIN cske.finrpt_disclosure_enterprise_fund_profile pr USING(finrpt_disclosure_enterprise_fund_profile_id) JOIN cske.finrpt_reporting_period p USING(finrpt_reporting_period_id) ORDER BY revenue DESC)t;
===== QUERY RESULTS: enterprise =====
3 controlled rows returned; full results written to enterprise.csv

===== SQL QUERY: enterprise_rates =====
SELECT to_jsonb(t)::text FROM (SELECT pr.finrpt_disclosure_enterprise_fund_profile_source_name enterprise_fund,r.finrpt_disclosure_enterprise_fund_rate_charge_source_label charge,r.finrpt_disclosure_enterprise_fund_rate_amount rate_amount,r.finrpt_disclosure_enterprise_fund_rate_unit_source_text rate_unit,r.finrpt_disclosure_enterprise_fund_rate_effective_year effective_year,r.finrpt_disclosure_enterprise_fund_rate_setting_body_source_text setting_body FROM cske.finrpt_disclosure_enterprise_fund_rate r JOIN cske.finrpt_disclosure_enterprise_fund_profile pr USING(finrpt_disclosure_enterprise_fund_profile_id) ORDER BY enterprise_fund,charge)t;
===== QUERY RESULTS: enterprise_rates =====
4 controlled rows returned; full results written to enterprise_rates.csv

===== SQL QUERY: permits =====
SELECT to_jsonb(t)::text FROM (SELECT finrpt_disclosure_building_permit_activity_calendar_year calendar_year,finrpt_disclosure_building_permit_activity_permit_count permit_count,finrpt_disclosure_building_permit_activity_estimated_value estimated_value,finrpt_disclosure_building_permit_activity_use_split_status residential_business_split_status,finrpt_disclosure_building_permit_activity_source_qualification source_qualification FROM cske.finrpt_disclosure_building_permit_activity ORDER BY calendar_year DESC)t;
===== QUERY RESULTS: permits =====
5 controlled rows returned; full results written to permits.csv

===== SQL QUERY: statistics =====
SELECT to_jsonb(t)::text FROM (SELECT s.finrpt_disclosure_statistic_domain_code domain,s.finrpt_disclosure_statistic_source_label source_metric,s.finrpt_disclosure_statistic_geography_source_label geography,p.finrpt_reporting_period_fiscal_year fiscal_year,s.finrpt_disclosure_statistic_numeric_value numeric_value,s.finrpt_disclosure_statistic_text_value text_value,s.finrpt_disclosure_statistic_unit_code unit,s.finrpt_disclosure_statistic_reference_period_source_text reference_period,s.finrpt_disclosure_statistic_estimate_status_code estimate_status,s.finrpt_disclosure_statistic_footnote_text footnote FROM cske.finrpt_disclosure_statistic s JOIN cske.finrpt_reporting_period p USING(finrpt_reporting_period_id) ORDER BY domain,source_metric,geography,fiscal_year DESC)t;
===== QUERY RESULTS: statistics =====
109 controlled rows returned; full results written to statistics.csv

===== SQL QUERY: tax_policy =====
SELECT to_jsonb(t)::text FROM (SELECT dm.finrpt_ref_dimension_member_source_label source_tax_label,dm.finrpt_ref_dimension_member_cske_label cske_tax_label,p.finrpt_disclosure_local_option_tax_policy_adopted_flag adopted,p.finrpt_disclosure_local_option_tax_policy_adoption_year adoption_year,p.finrpt_disclosure_local_option_tax_policy_local_rate_pct local_rate_pct,p.finrpt_disclosure_local_option_tax_policy_statutory_max_pct statutory_max_pct,p.finrpt_disclosure_local_option_tax_policy_status_source_text source_status FROM cske.finrpt_disclosure_local_option_tax_policy p JOIN cske.finrpt_ref_dimension_member dm USING(finrpt_ref_dimension_member_id) ORDER BY source_tax_label)t;
===== QUERY RESULTS: tax_policy =====
4 controlled rows returned; full results written to tax_policy.csv

===== SQL QUERY: cpa =====
SELECT to_jsonb(t)::text FROM (SELECT p.finrpt_reporting_period_fiscal_year fiscal_year,c.finrpt_disclosure_community_preservation_snapshot_adoption_year adoption_year,c.finrpt_disclosure_community_preservation_snapshot_surcharge_pct surcharge_pct,c.finrpt_disclosure_community_preservation_snapshot_fund_balance fund_balance,c.finrpt_disclosure_community_preservation_snapshot_restriction restriction FROM cske.finrpt_disclosure_community_preservation_snapshot c JOIN cske.finrpt_reporting_period p USING(finrpt_reporting_period_id))t;
===== QUERY RESULTS: cpa =====
1 controlled rows returned; full results written to cpa.csv

===== SQL QUERY: audit_link =====
SELECT to_jsonb(t)::text FROM (SELECT v.control_finrpt_disclosure_document_component_code component_code,v.control_finrpt_disclosure_document_component_type_code component_type,v.control_finrpt_disclosure_document_component_pdf_page_start pdf_page_start,v.control_finrpt_disclosure_document_component_pdf_page_end pdf_page_end,v.component_assurance_status_code assurance_status,v.component_accounting_basis_code accounting_basis,a.source_artifact_code canonical_artifact_code,a.local_file_name canonical_file_name,v.control_finrpt_disclosure_component_artifact_link_code linkage_code FROM cske.control_finrpt_disclosure_document_component_current_v v LEFT JOIN cske.source_artifact a ON a.source_artifact_id=v.canonical_source_artifact_id ORDER BY pdf_page_start)t;
===== QUERY RESULTS: audit_link =====
7 controlled rows returned; full results written to audit_link.csv

===== SQL QUERY: acct_category =====
SELECT to_jsonb(t)::text FROM (SELECT fiscal_year,cske_reporting_category_label cske_category,account_count,original_budget,adjusted_budget,spent_positive,unexpended_balance,classification_origin FROM cske.v_town_acct_expense_control_cske_category ORDER BY fiscal_year DESC,adjusted_budget DESC)t;
===== QUERY RESULTS: acct_category =====
13 controlled rows returned; full results written to acct_category.csv

===== SQL QUERY: acct_expense_group =====
SELECT to_jsonb(t)::text FROM (SELECT fiscal_year,cske_expense_group_label cske_expense_group,count(*) account_count,sum(ytd_adjusted_budget) adjusted_budget,sum(analytical_positive_spend) spent_positive,sum(ytd_unexpended_balance) unexpended_balance,'CSKE' classification_origin FROM cske.v_town_acct_expense_control_cske_classified_detail GROUP BY fiscal_year,cske_expense_group_label ORDER BY fiscal_year DESC,adjusted_budget DESC)t;
===== QUERY RESULTS: acct_expense_group =====
9 controlled rows returned; full results written to acct_expense_group.csv

===== SQL QUERY: acct_flexibility =====
SELECT to_jsonb(t)::text FROM (SELECT fiscal_year,cske_obligation_basis_label obligation_basis,cske_spending_flexibility_label spending_flexibility,cske_change_horizon_label change_horizon,cske_reduction_consequence_label reduction_consequence,count(*) account_count,sum(ytd_adjusted_budget) adjusted_budget,sum(analytical_positive_spend) spent_positive,'CSKE' classification_origin FROM cske.v_town_acct_expense_control_cske_classified_detail GROUP BY fiscal_year,cske_obligation_basis_label,cske_spending_flexibility_label,cske_change_horizon_label,cske_reduction_consequence_label ORDER BY fiscal_year DESC,adjusted_budget DESC)t;
===== QUERY RESULTS: acct_flexibility =====
1 controlled rows returned; full results written to acct_flexibility.csv

===== SQL QUERY: acct_fund_family =====
SELECT to_jsonb(t)::text FROM (SELECT fiscal_year,cske_fund_family_label fund_family,cske_financing_mechanism_label financing_mechanism,cske_restricted_or_dedicated_flag restricted_or_dedicated,cske_enterprise_fund_flag enterprise_fund,count(*) account_count,sum(ytd_adjusted_budget) adjusted_budget,sum(analytical_positive_spend) spent_positive,'CSKE' classification_origin FROM cske.v_town_acct_expense_control_cske_classified_detail GROUP BY fiscal_year,cske_fund_family_label,cske_financing_mechanism_label,cske_restricted_or_dedicated_flag,cske_enterprise_fund_flag ORDER BY fiscal_year DESC,adjusted_budget DESC)t;
===== QUERY RESULTS: acct_fund_family =====
6 controlled rows returned; full results written to acct_fund_family.csv

===== SQL QUERY: required disclosure migrations =====
SELECT migration_code FROM cske.control_schema_migration WHERE migration_code ~ '^004[1-5]' ORDER BY migration_code;
===== QUERY RESULTS: required disclosure migrations =====
0041_FINRPT_DISCLOSURE_DETAILED_SCHEMA_V032
0042_FINRPT_DISCLOSURE_HIGH_LEVEL_REPORTING_V032
0043_WILBRAHAM_FY2025_HIGH_LEVEL_LOAD_V032
0044_WILBRAHAM_FY2025_BUDGET_RECONCILIATION_V033
0045_WILBRAHAM_FY2025_CANONICAL_AUDIT_LINK_V036

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

Conclusion: the combined evidence suggests material but serviceable debt and supplies substantially more operating-capacity context. Proposition 2 1/2 annual burden, household impact, business-versus-resident contribution 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.

PASS: v0.3.8 resident-readable decision report created with the five-step Proposition 2 1/2 walkthrough, FY2021-FY2025 budget explanation, General Government investigation questions, FY2022-FY2026 bridge, household changes, enterprise results, civic statistics, spending overlays, revenue, debt, reserves and provenance
OVERALL PASS: enhanced debt report and live evidence extracts created
HTML: /Users/sherie/Downloads/CSKE-Debt-Questions-and-Disclosure-Decision-Web-Report-v0.3.8-20260813-032801/CSKE-Debt-Questions-and-Disclosure-Decision-Report.html
Summary: /Users/sherie/Downloads/CSKE-Debt-Questions-and-Disclosure-Decision-Web-Report-v0.3.8-20260813-032801/CSKE-Debt-Questions-and-Disclosure-Decision-Report-Summary.txt
Evidence: /Users/sherie/Downloads/CSKE-Debt-Questions-and-Disclosure-Decision-Web-Report-v0.3.8-20260813-032801/CSKE-Debt-Questions-and-Disclosure-Decision-Web-Report-v0.3.8-Execution-Output-20260813-032801.txt