# Whole Picture current source inventory

## Direct answer

Whole Picture now treats both the accepted 2026 Annual Town Meeting record and the accepted narrow 2021 Capital Needs Assessment projection contract as distinct reporting source families. ATM connects a proposed budget to votes and final-voted authority. CNA 0359 supplies a bounded historical projection schedule. Neither source may be used to claim actual spending, current condition, current project need, or a household bill beyond its documented boundary.

This inventory describes the principal source families used by the current reports. The machine-readable companion is `records/CURRENT-SOURCE-INVENTORY.csv`.

## Source families

| Source family | Status and period | What it can support | Refresh and governing objects | Important boundary |
|---|---|---|---|---|
| **2026 Annual Town Meeting — migration 0100** | Accepted for bounded read-only reporting; meeting held May 11, 2026; FY2027 budget focus | Warrant articles, motions, recommendations, reported outcomes, three budget document versions, internal budget stages, Article 19 path, and five revolving-fund limits | Fresh query on each report refresh from `cske.atm_v_source_coverage`, `cske.atm_v_article_outcome`, `cske.atm_v_budget_lifecycle`, `cske.atm_v_budget_comparison`, and `cske.atm_v_appropriation_stage_comparison` plus accepted ATM tables | `FINAL_VOTED` means voted spending authority. It is not actual spending, cash activity, an encumbrance, a levy, or a household bill. The evidence ends May 11; later lawful changes require later sources. |
| **2021 Capital Needs Assessment — release 0359 narrow projection contract** | Accepted for bounded read-only reporting; 2021 study estimates scheduled for 2023–2031 | Exactly 297 numeric, source-verified projected schedule rows across 17 property codes and 118 represented recommendations; portfolio/year/property-code summaries; explicit missingness and containment controls | Fresh query on each report refresh from `cske.capital_cna2021_schedule_reportable_default_v1` plus exact accepted control filters. Contract checksum-list hash `a9da49ddd511c08f3ef2f281e222b54afc77681e0b2f4d6347c9031582efe905` | Every amount is a 2021 projection/estimate—not actual, approved, appropriated, contracted, expended, completed, in service, currently needed, or currently priced. The 151 source-blank rows remain NULL and nonaggregatable; the broader study is incomplete and not publishable. |
| **Town budget lifecycle** | Current accepted budget-stage evidence, principally FY2027 | Department submission, Town Administrator/Select Board proposal, Finance Committee recommendation, and final-voted General Fund authority | Fresh read-only query from `cske.reporting_budget_lifecycle_v1` and accepted ATM views | Stages of one plan must not be added together. Budget authority and actual accounting remain separate. |
| **DLS property tax and affordability** | Current accepted state-reported series; periods stated beside each result | Levy, levy limit, excess levy capacity, tax rate, average single-family value and bill, property-class levy, new growth, room-occupancy distributions, and local-option policy observations | Fresh read-only queries from accepted `cske.reporting_dor_*` and related policy views used by the refresh package | Town-wide and average measures are not parcel bills. Legal levy room is not cash or proof of household affordability. |
| **MassGIS assessment history** | Accepted bounded releases; current story uses disclosed periods and aggregate-only matches | Assessment-change distributions by value band and provisional use-code grouping | Fresh aggregate read-only query from `cske_gis.reporting_massgis_assessment_history_v1` using the controlled composite match | This measures assessment change, not certified bill change. FY2019 is excluded pending review; location reporting awaits a privacy-safe geography contract. |
| **HWRSD budget, member assessment, cost drivers, and debt** | Accepted source-specific periods and stages | Wilbraham member assessment, District budget movement, cost-driver detail, flexibility codes, and full-District debt schedule | Fresh read-only queries from accepted `cske.reporting_hwrsd_*`, `cske.sch_*`, and related evidence views | District totals and Wilbraham allocations must remain distinct. Eight unresolved monetary layouts are suppressed from normalized amounts. |
| **Town debt schedule** | Accepted March 11, 2025 schedule; FY2025–FY2040 horizon | Scheduled Town debt-service payments and timing | Fresh read-only query from accepted Town debt facts | A schedule is not the same as current outstanding principal, new authorization, or future borrowing not yet included. |
| **Local-option and commercial contribution evidence** | Accepted DLS and policy observations with period and class stated | Property-class levy, new growth, room-occupancy policy/distributions, meals-policy status, and bounded revenue-options questions | Fresh read-only queries from accepted DLS/policy views | Gross contribution is not net benefit. Public costs, incentives, abatements, and Town support remain incomplete. |
| **Preserved FY2021–FY2025 Town plan bridge** | Dated preserved evidence; not a current database reproduction | The $48,322,189 to $56,595,042 plan comparison, $8,272,853 net increase, and published broad-category movements | Static preserved evidence linked to the untouched original | No accepted historical Town-budget view yet reproduces the bridge; categories may overlap analytical combinations and are not a complete causal account. |
| **Annual Town Reports — release 0455 discovery** | Source/page discovery only; not adopted as normalized reporting data | Finding candidate pages and recurring subjects for later normalization | No current Whole Picture calculation may use it as an accepted fact contract | An Annual Town Report is not an Annual Town Meeting record. Wait for a post-UAT accepted normalized `cske_atr` view and match Master Control examples before adoption. |

## The accepted Annual Town Meeting source family

The ATM 0100 load controls six PDF sources. Five belong to the 2026 meeting: the April 14 proposed appropriations, signed warrant, voter workbook, May 6 anticipated motions, and certified May 11 minutes. A sixth workbook is deliberately retained but excluded because it is for the wrong meeting year. Across all six controlled documents the database retains 104 pages, 4,558 lines, and 4,525 numeric tokens with source-to-page-to-line-to-token provenance.

The accepted family supports these resident-facing facts:

- the General Fund moved from $57,163,106 at department submission to $57,089,233 at the Town Administrator/Select Board stage and $57,018,471 at the Finance Committee recommendation incorporated into the final vote;
- 588 displayed budget cells align across the April schedule, meeting workbook, and final-voted lineage copy, with no April-to-final cell changes;
- the separate May 6 anticipated Article 19 motion was $57,041,471, or $23,000 above the final amount, but no loaded source identifies the affected line;
- 43 articles have certified reported outcomes: 42 passed and one failed; numerical vote tallies were not reported and therefore remain missing, not zero; and
- Article 15 reports five revolving-fund limits. A limit is permission to spend up to an amount under the article; it is not proof of receipts, cash, or actual spending.

## Why this source matters

The source adds the decision bridge the earlier reporting was missing. A resident can now follow a number from “someone requested it” through “leaders recommended it” to “Town Meeting authorized it,” while still seeing where actual accounting and household impact must be connected later. That turns the Annual Town Meeting from an isolated document into part of the Whole Picture.

## The accepted CNA 2021 narrow projection source family

CNA release 0359 controls 448 projected schedule rows. The default reporting contract includes exactly 297 rows with numeric, source-verified 2021 projections. They span 17 municipal-property codes, represent 118 recommendations, and cover 2023 through 2031. Their uninflated projected sum is $3,595,313.00; after the study’s own inflation factors, the projected sum is $4,125,992.55.

The other 151 rows are `SOURCE_BLANK_NOT_ZERO`. Both monetary fields remain SQL NULL, those rows are nonaggregatable, and they contribute nothing to either total. The contract also retains 68 reconciliation results: 9 exact and 59 accepted rounding variances, with $76.52 of absolute variance, a maximum variance of $6.45, and no tolerance breach.

The contract deliberately does not publish the broader study. All 438 recommendations remain quarantined for broader use, `study_wide_complete=false`, and `publishable=false`. Three possible equipment/component references remain evidence only, not authoritative assets. Whole Picture therefore uses the source to answer one historical question—what the study projected—and makes the current-status bridge the next question.

### What must be added before this becomes a current capital story

- a governed mapping from each recommendation and schedule code to today’s capital plan, project, account, funding, and responsible owner;
- a current status such as completed, funded but open, replaced, rescoped, deferred, retired, or still under review;
- current condition, scope, cost, timing, debt, grant, operating, and service consequences; and
- an accepted resident-readable property-name and BUC bridge before any BUC-only total is shown.

## Limitations and unresolved questions

- The source stops at May 11, 2026 and cannot establish later amendments, transfers, contracts, encumbrances, actual spending, unused authority, service results, or household tax effects.
- Article 40 retains an unresolved vote-threshold discrepancy.
- Exhibits B through G and certain property-plan/deed details are incomplete.
- The temporary $23,000 Article 19 difference cannot be assigned to a line from the accepted evidence.
- Reported vote outcomes do not include numerical tallies; absence of a tally is never converted to zero.
- The CNA safe default view provides controlled property codes, but not an accepted resident-readable property-name or BUC-only bridge.
- The CNA projection schedule does not establish what happened after the 2021 study or whether any item remains necessary today.

## Method and adoption record

The ATM and CNA reporting queries run inside a PostgreSQL read-only transaction and end with `ROLLBACK`. The current application snapshot is replaced only after exact controls validate. CNA query, output, page adoption, limitations, and QA are recorded in `CNA-REPORT-ADOPTION-REVIEW.md`, `records/CNA-REPORT-ADOPTION-CROSSWALK.csv`, `EXECUTION-EVIDENCE.md`, and `REPORTING-WINDOW-ACKNOWLEDGEMENT.md`.