Complete detailed evidence map

Every technical section, table, row, CSV extract, database field preview, control, and source-lineage file remains available. This index lets a resident learn the structure first and then inspect all supporting detail.

Return to the resident guide Open the complete technical appendix

Preservation count

technical sections

HTML tables

1226

technical table body rows

CSV evidence files

1996

CSV data rows

How to use this: begin in START-HERE.html. When a number or conclusion raises a question, use the linked technical section or CSV below. The detailed appendix remains complete; it has been relocated in the reading order, not discarded.

All technical report sections, in original order

No.	Linked technical section	Tables	Body rows
1	Start here: what these numbers mean in everyday language	0	0
2	The short version before the detailed tables	0	0
3	Why did the Town budget rise so much?	2	11
4	Where did the additional $10,005,151 go?	2	19
5	If Proposition 2½ says 2.5%, how can these numbers grow faster?	2	9
6	The five-year story: Town finances rose approximately 15%–20%	1	4
7	Bringing the Town-wide story home: 481 Main Street	1	8
8	How does the Town spend its operating resources?	1	90
9	Did the published budget table add correctly?	1	5
10	Where does General Fund money come from?	3	94
11	What does the existing disclosure already tell us about Proposition 2½?	1	10
12	What reserves and one-time resources exist?	2	26
13	Are enterprise services supporting themselves?	2	7
14	Does development evidence show business-generated revenue?	2	19
15	How does Wilbraham compare with Massachusetts and the United States?	1	23
16	What additional employment, education and municipal-service context matters?	2	23
17	How do the FY2027 CSKE expense-control classifications deepen the spending picture?	4	37
18	Can the embedded audit be counted twice?	1	7
19	HWRSD reporting release, scope, and evidence gate	0	0
20	HWRSD denominator and non-duplication controls	1	4
21	Controlled HWRSD key metrics used by the resident guide	1	42
22	HWRSD evidence that remains missing	0	0
23	Audited FY2024 instruments — largest outstanding first	1	5
24	Audited remaining debt service — material periods first	1	9
25	Proposition 2½: what we know and what still needs work	1	4
26	Audit-to-disclosure bridge	1	13
27	Debt purposes and original financings	2	54
28	Town and HWRSD debt-service snapshots	1	336
29	Long-term obligations beyond bonded debt	1	35
30	What would make the affordability answer definitive?	1	5
31	Open evidence controls — highest priority worklist	1	38
32	FY2024 audit reconciliation controls	2	252
33	Debt-disclosure reconciliation and source-quality controls	1	8
34	Loaded evidence foundation	1	22
35	From Draft to Decision System: Data We Have, Data We Can Obtain, and What Town Partnership Could Unlock	1	7

All CSV evidence extracts and controls

Linked file	Data rows	Fields	First fields
acct_category.csv	13	8	account_count, adjusted_budget, classification_origin, cske_category, fiscal_year, plus 3 more
acct_expense_group.csv	9	7	account_count, adjusted_budget, classification_origin, cske_expense_group, fiscal_year, plus 2 more
acct_flexibility.csv	1	9	account_count, adjusted_budget, change_horizon, classification_origin, fiscal_year, plus 4 more
acct_fund_family.csv	6	9	account_count, adjusted_budget, classification_origin, enterprise_fund, financing_mechanism, plus 4 more
audit_cross.csv	4	8	finrpt_audit_schedule_cross_control_code, finrpt_audit_schedule_cross_control_exact_note_value, finrpt_audit_schedule_cross_control_explanation, finrpt_audit_schedule_cross_control_id, finrpt_audit_schedule_cross_control_rsi_value, plus 3 more
audit_facts.csv	967	14	finrpt_audit_schedule_code, finrpt_audit_schedule_fact_amount, finrpt_audit_schedule_fact_assurance_code, finrpt_audit_schedule_fact_code, finrpt_audit_schedule_fact_id, plus 9 more
audit_general_fund_revenue.csv	50	9	amount, assurance_status, fiscal_year, revenue_category, source_document_code, plus 4 more
audit_instruments.csv	5	13	finrpt_audit_schedule_code, finrpt_audit_schedule_debt_instrument_code, finrpt_audit_schedule_debt_instrument_id, finrpt_audit_schedule_debt_instrument_interest_rate_source_text, finrpt_audit_schedule_debt_instrument_maturity_source_text, plus 8 more
audit_link.csv	7	9	accounting_basis, assurance_status, canonical_artifact_code, canonical_file_name, component_code, plus 4 more
audit_recon.csv	248	10	finrpt_audit_schedule_reconciliation_calculated_amount, finrpt_audit_schedule_reconciliation_code, finrpt_audit_schedule_reconciliation_difference, finrpt_audit_schedule_reconciliation_equation, finrpt_audit_schedule_reconciliation_id, plus 5 more
balances.csv	20	7	amount, appropriation_rule, certification_status, cske_balance_label, fiscal_year, plus 2 more
budget.csv	80	7	amount, cske_category, fiscal_year, pct_of_displayed_categories, source_category, plus 2 more
budget_control.csv	5	6	control_code, difference, displayed_row_sum, note, source_printed_total, plus 1 more
cpa.csv	1	5	adoption_year, fiscal_year, fund_balance, restriction, surcharge_pct
enterprise.csv	3	9	cost_recovery_source_text, coverage_pct, customers, debt_service, enterprise_fund, plus 4 more
enterprise_rates.csv	4	6	charge, effective_year, enterprise_fund, rate_amount, rate_unit, plus 1 more
followups.csv	38	8	control_debt_follow_up_code, control_debt_follow_up_owner, control_debt_follow_up_priority, control_debt_follow_up_question, control_debt_follow_up_status, plus 3 more
homeowner_assessments.csv	4	10	assessment_account_code, building_value, example_scope, fiscal_year, land_value, plus 5 more
HWRSD-REPORT-SECTION-SPEC.csv	12	9	section_order, section_title, primary_question, primary_database_object, primary_filter, plus 4 more
hwrsd_key_metrics.csv	42	7	metric_code, period, value, unit, assurance_or_status, plus 2 more
issues.csv	20	10	finrpt_reporting_entity_code, sec_debt_issue_code, sec_debt_issue_dated_date, sec_debt_issue_final_maturity_date, sec_debt_issue_instrument_class_code, plus 5 more
migrations.csv	22	3	applied_at, migration_code, migration_name
permits.csv	5	5	calendar_year, estimated_value, permit_count, residential_business_split_status, source_qualification
position.csv	64	8	finrpt_reporting_entity_code, sec_debt_position_snapshot_amount, sec_debt_position_snapshot_as_of_date, sec_debt_position_snapshot_code, sec_debt_position_snapshot_metric_native_code, plus 3 more
prop25_levy.csv	60	7	amount, assurance_status, fiscal_year, metric, source_document_code, plus 2 more
purposes.csv	34	7	sec_debt_issue_code, sec_debt_issue_purpose_allocated_par_amount, sec_debt_issue_purpose_allocation_status, sec_debt_issue_purpose_description, sec_debt_issue_purpose_native_code, plus 2 more
recon.csv	8	16	control_debt_reconciliation_code, control_debt_reconciliation_created_at, control_debt_reconciliation_difference, control_debt_reconciliation_displayed_row_sum, control_debt_reconciliation_id, plus 11 more
relationships.csv	13	9	sec_debt_issue_from_code, sec_debt_issue_relationship_amount, sec_debt_issue_relationship_code, sec_debt_issue_relationship_effective_date, sec_debt_issue_relationship_from_native_subject, plus 4 more
residential_tax_rates.csv	5	7	assurance_status, fiscal_year, fiscal_year_source_value_code, rate_source_value_code, residential_rate_per_1000, plus 2 more
revenue.csv	17	8	amount, cske_revenue_label, fiscal_year, payer_attribution, recurring, plus 3 more
service.csv	112	12	cske_reconciliation_difference, finrpt_reporting_entity_code, sec_debt_service_snapshot_as_of_date, sec_debt_service_snapshot_code, sec_debt_service_snapshot_fiscal_year, plus 7 more
statistics.csv	109	10	domain, estimate_status, fiscal_year, footnote, geography, plus 5 more
tax.csv	4	15	sec_debt_issue_id, sec_debt_issue_tax_treatment_amount, sec_debt_issue_tax_treatment_code, sec_debt_issue_tax_treatment_created_at, sec_debt_issue_tax_treatment_description, plus 10 more
tax_policy.csv	4	7	adopted, adoption_year, cske_tax_label, local_rate_pct, source_status, plus 2 more