[
  {
    "year": [
      "FY19-20",
      "FY20-21",
      "FY21-22",
      "FY22-23"
    ],
    "area": "Recreation & Culture",
    "department": "Parks & Recreation",
    "line_item": "Contracted Services - Instructors/Programs",
    "note": "This line groups program and instructor contracting costs. The Town used slightly different labels for this same type of spending in different budget books, and those labels were combined here for continuity."
  },
  {
    "year": [
      "FY19-20"
    ],
    "area": "Water & Sewer Fund",
    "department": "Sewer Treatment",
    "line_item": "Maintenance & Repair - Equipment",
    "note": "The Town's FY19-20 budget book leaves the FY19-20 budget cell for this line item blank. A nearby 115,000 value belonged to the prior year's estimate column, so it was removed from the FY19-20 budget data shown here."
  },
  {
    "year": [
      "FY21-22",
      "FY22-23",
      "FY23-24",
      "FY24-25"
    ],
    "area": "General Government",
    "department": "Legal",
    "line_item": null,
    "note": "The Town used both Legal Department and Legal Services in different budget books for the same department. Those records were combined here under Legal so the department's history stays together."
  },
  {
    "year": [
      "FY21-22",
      "FY22-23"
    ],
    "area": "Recreation & Culture",
    "department": "Cultural Arts Center",
    "line_item": null,
    "note": "The published budget amounts for this legacy department were rolled into the combined Parks, Recreation, & Cultural Resources department for comparison purposes. They were cleared from this legacy department view to avoid double-counting the area total."
  },
  {
    "year": [
      "FY21-22"
    ],
    "area": "Recreation & Culture",
    "department": "Cultural Arts Center",
    "line_item": null,
    "note": "The Town's FY21-22 budget book labels this department as Halle Cultural Arts Center. The data shown here uses the shorter Cultural Arts Center name for consistency across years."
  },
  {
    "year": [
      "FY21-22",
      "FY22-23"
    ],
    "area": "Recreation & Culture",
    "department": "Cultural Arts Center",
    "line_item": "Contracted Services - Instructors/Programs",
    "note": "This line groups program and instructor contracting costs. The Town used slightly different labels for this same type of spending in different budget books, and those labels were combined here for continuity."
  },
  {
    "year": [
      "FY21-22",
      "FY22-23"
    ],
    "area": "Recreation & Culture",
    "department": "Cultural Arts Center",
    "line_item": "Special Programs",
    "note": "This line includes special programs and public art spending that was labeled slightly differently in different budget books. Those labels were combined here so the history is easier to follow."
  },
  {
    "year": [
      "FY21-22",
      "FY22-23"
    ],
    "area": "Recreation & Culture",
    "department": "Parks & Recreation",
    "line_item": null,
    "note": "The published budget amounts for this legacy department were rolled into the combined Parks, Recreation, & Cultural Resources department for comparison purposes. They were cleared from this legacy department view to avoid double-counting the area total."
  },
  {
    "year": [
      "FY21-22",
      "FY22-23"
    ],
    "area": "Recreation & Culture",
    "department": "Parks, Recreation, & Cultural Resources",
    "line_item": null,
    "note": "This combined department did not yet exist in the Town budget books for these years. To make the later combined actuals easier to compare, the budget shown here is a synthetic total created by adding together the budgets for Parks & Recreation and Cultural Arts Center."
  },
  {
    "year": [
      "FY22-23"
    ],
    "area": "General Fund",
    "department": "Town Clerk",
    "line_item": null,
    "note": "Town Clerk was not shown as a separate department in the Town's FY22-23 budget book. FY22-23 actual spending is still shown here because later budget books reported that actual under Town Clerk, but there is no separate FY22-23 Town Clerk budget to display."
  },
  {
    "year": [
      "FY22-23",
      "FY24-25"
    ],
    "area": "Public Works & Infrastructure",
    "department": "Solid Waste",
    "line_item": null,
    "note": "Some budget books label this department as Solid Waste Services. Those records were combined here under Solid Waste so the department's history stays together."
  },
  {
    "year": [
      "FY23-24"
    ],
    "area": "Electric Fund",
    "department": "Electric",
    "line_item": null,
    "note": "In the Town's FY23-24 budget book, several Electric line items were shifted by one row. The values shown here were corrected using the Town's later budget book, which includes a clearer FY23-24 comparison column."
  },
  {
    "year": [
      "FY23-24"
    ],
    "area": "General Fund",
    "department": "Town Clerk",
    "line_item": null,
    "note": "Town Clerk returned as a separate department in FY23-24 after not being shown separately in FY22-23. When comparing back one year, FY22-23 actual spending is available but the FY22-23 budget remains blank because the FY22-23 budget book did not list Town Clerk separately."
  },
  {
    "year": [
      "FY23-24"
    ],
    "area": "Public Works & Infrastructure",
    "department": "Facility Services",
    "line_item": null,
    "note": "In the Town's FY23-24 budget book, several Facility Services line items appear to be shifted out of place beginning around State of Emergency Supplies. The values shown here were corrected using the Town's later budget book, which includes a clearer FY23-24 comparison column."
  },
  {
    "year": [
      "FY23-24",
      "FY24-25"
    ],
    "area": "Recreation & Culture",
    "department": "Cultural Arts Center",
    "line_item": null,
    "note": "Beginning in FY23-24, Cultural Arts Center was folded into Parks, Recreation, & Cultural Resources. Standalone budget values are no longer shown here after that merger."
  },
  {
    "year": [
      "FY23-24",
      "FY24-25"
    ],
    "area": "Recreation & Culture",
    "department": "Parks & Recreation",
    "line_item": null,
    "note": "Beginning in FY23-24, Parks & Recreation was folded into Parks, Recreation, & Cultural Resources. Standalone budget values are no longer shown here after that merger."
  },
  {
    "year": [
      "FY23-24"
    ],
    "area": "Recreation & Culture",
    "department": "Parks, Recreation, & Cultural Resources",
    "line_item": null,
    "note": "Parks, Recreation, & Cultural Resources first appears as a combined department in FY23-24. Before FY23-24, the Town budgeted Parks & Recreation and Cultural Arts Center separately."
  },
  {
    "year": [
      "FY23-24",
      "FY24-25"
    ],
    "area": "Recreation & Culture",
    "department": "Parks, Recreation, & Cultural Resources",
    "line_item": "Contracted Services - Instructors/Programs",
    "note": "This line groups program and instructor contracting costs. The Town used slightly different labels for this same type of spending in different budget books, and those labels were combined here for continuity."
  },
  {
    "year": [
      "FY23-24",
      "FY24-25"
    ],
    "area": "Recreation & Culture",
    "department": "Parks, Recreation, & Cultural Resources",
    "line_item": "Special Programs",
    "note": "This line includes special programs and public art spending that was labeled slightly differently in different budget books. Those labels were combined here so the history is easier to follow."
  },
  {
    "year": [
      "FY23-24"
    ],
    "area": "Water & Sewer Fund",
    "department": "Water-Sewer Administration",
    "line_item": null,
    "note": "In the Town's FY23-24 budget book, several Water-Sewer Administration line items appear to be shifted out of place beginning around Community Outreach Materials and State of Emergency Supplies. The values shown here were corrected using the Town's later budget book, which includes a clearer FY23-24 comparison column."
  },
  {
    "year": [
      "FY24-25"
    ],
    "area": "General Fund",
    "department": "Town Clerk",
    "line_item": null,
    "note": "Town Clerk is shown as a separate department again in the later budget books, but the FY22-23 budget gap remains because the FY22-23 budget book did not list Town Clerk separately."
  },
  {
    "year": [
      "FY24-25"
    ],
    "area": "General Fund Non-Departmental",
    "department": "General Fund Non-Departmental",
    "line_item": "Other Financing Uses",
    "note": "For FY24-25, Debt Service was pulled out into its own line item instead of remaining bundled into Other Financing Uses, consistent with how prior years are shown here."
  },
  {
    "year": [
      "FY24-25"
    ],
    "area": "General Fund Non-Departmental",
    "department": "General Fund Non-Departmental",
    "line_item": "Debt Service",
    "note": "For FY24-25, Debt Service was pulled out into its own line item instead of remaining bundled into Other Financing Uses, consistent with how prior years are shown here."
  },
  {
    "year": [
      "FY25-26",
      "FY26-27 DRAFT"
    ],
    "area": "General Fund Non-Departmental",
    "department": "General Fund Non-Departmental",
    "line_item": "Debt Service",
    "note": "For FY25-26 and FY26-27 DRAFT, Debt Service stopped being a line item and instead is reflected in Principal and Interest paid in the new Debt Service Fund. However, for consistency with prior years, it is represented here as a Line Item."
  },
  {
    "year": [
      "FY24-25"
    ],
    "area": "Recreation & Culture",
    "department": "Parks, Recreation, & Cultural Resources",
    "line_item": null,
    "note": "This combined department began in FY23-24, after Parks & Recreation and Cultural Arts Center were merged. Budgets shown before FY23-24 originally came from those separate predecessor departments."
  }
]