budget 1997-non salary...the 2015-2016 school year budget, with explanations and goals, is...

TOMAH AREA SCHOOL DISTRICT

ANNUAL REPORT

TOMAH HIGH SCHOOL CAFETERIA

August 24, 2015

Budget Meeting: 7:00 p.m.

Annual Meeting: 7:30 p.m.

* * * TABLE OF CONTENTS * * *

RECOMMENDATION BY THE BOARD AND ADMINISTRATION ........................................................ 2 AGENDA – ANNUAL SCHOOL DISTRICT MEETING ......................................................................... 3-4 MINUTES OF THE ANNUAL BUDGET HEARING 8/26/13 ...................................................................... 5 MINUTES OF THE ANNUAL MEETING 8/26/13 ................................................................................... 6-7 TREASURER’S REPORT ........................................................................................................................ 8-10 GLOSSARY OF DPI TERMS ...................................................................................................................... 11 PROPOSED BUDGET as Required by Wisconsin DPI: 2014-2015 GENERAL FUND 10 – INSTRUCTION ............................................................................................... 12-13 FUNDS 21, 23, 27, 29 – SPECIAL PROJECT FUNDS ............................................................................... 14 FUNDS 38, 39 – DEBT SERVICE FUND ................................................................................................... 14 FUND 50 – FOOD SERVICE FUND ........................................................................................................... 14 RESUME OF DISTRICT INDEBTEDNESS ............................................................................................... 15 2014-2018 DISTRICT BUDGET ESTIMATES FROM JULY OF 2014 ..................................................... 16 2014-2015 REVENUE LIMIT SUMMARY ................................................................................................. 17 OVERVIEW OF MAJOR BUDGET REDUCTIONS AND ADDITIONS ............................................ 18-19 REVENUE LIMIT EXEMPTION FOR ENERGY CONSERVATION PURPOSES UNDER ACT 32 20-22 REVENUE LIMIT WORKSHEET AND EXPLANATION .................................................................. 23-24 JULY 1ST GENERAL AID ESTIMATE WORKSHEET ............................................................................. 25 EQUALIZED VALUATION/LEVY HISTORY .................................................................................... 26-27 CITIZEN’S GUIDE TO UNDERSTANDING THE 2014-2015 PROPOSED BUDGET ...................... 28-46 AREA DISTRICT COMPARISONS ...................................................................................................... 47-51 FUND 73 REPORTING ................................................................................................................................ 52 POWERS OF THE ANNUAL MEETING ............................................................................................. 53-57

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ELECTORS OF THE TOMAH AREA SCHOOL DISTRICT:

The 2015-2016 school year budget, with explanations and goals, is

respectfully submitted for your review. It represents the financial plan for

carrying out educational programs for the students of the district. The report

covers expenditures and receipts in each fund for the fiscal year. The Board

of Education recommends adoption of the proposed tax levy that is

part of this budget.

John McMullen President Brian Hennessey Vice President Gary R. Grovesteen Clerk Debra Buswell Treasurer Aaron Lueck Director Nancy McCoy Director Jan Sherwood Director Cindy G. Zahrte District Administrator Gregory G. Gaarder Business Manager

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TOMAH AREA SCHOOL DISTRICTIf You Believe, You Will Achieve

129 West Clifton StreetTomah, WI 54660-2507

AGENDA

ANNUAL BUDGET HEARINGMonday, August 24, 2015, at 7:00 p.m.The meeting will be held at the Tomah High School Cafeteria, 901 Lincoln Avenue, Tomah.

1. Call Meeting to Order2. Review of Proposed 2015-2016 Budget3. Adjournment

Upon request to the District Administrator, submitted twenty-four (24) hours in advance, theDistrict shall make reasonable accommodation including the provision of informational materialin an alternate format for a disabled person to be able to attend this meeting.

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TOMAH AREA SCHOOL DISTRICTIf You Believe, You Will Achieve

129 West Clifton StreetTomah, WI 54660-2507

AGENDA

ANNUAL SCHOOL DISTRICT MEETINGMonday, August 24, 2015, at 7:30 p.m.The meeting will be held at the Tomah High School Cafeteria, 901 Lincoln Avenue, Tomah.

1. Call Meeting to Order- Done by President2. Elect a Chairperson3. Approval of Minutes of 2014 Annual Meeting4. Treasurer's Report: 2014-15 Fiscal Year5. Fund 73 Reporting6. Authorize Sale of School Property7. Vote on Furnishing School Meals8. Vote on Use of Free Textbooks9. Vote on Salaries of School Board Members10. New Business

A. Update on District Building and Maintenance ProjectsB. 2015 School District Community Survey ResultsC. 2016-17 Budget PreviewD. Communication with the Public

11. Levy a School Tax for the Ensuing Year12. Set Next Annual Meeting Date13. Adjournment

Upon request to the District Administrator, submitted twenty-four (24) hours in advance, theDistrict shall make reasonable accommodation including the provision of informational materialin an alternate format for a disabled person to be able to attend this meeting.

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TOMAH AREA SCHOOL DISTRICT If You Believe, You Will Achieve

129 West Clifton Street Tomah, WI 54660-2507

ANNUAL BUDGET HEARING Monday, August 26, 2013, at 7:30 p.m. The meeting was held at the Tomah High School Cafeteria, 901 Lincoln Avenue, Tomah.

The meeting was called to order by President McMullen at 7:30 p.m. on Monday, August 26, 2013.

1. Call Meeting to Order

The Annual Budget Meeting of the Tomah Area School District was called to order by President McMullen at 7:30 p.m. on Monday, August 26, 2013.

2. Review of Proposed 2013-2014 Budget Business Manager Greg Gaarder reviewed the proposed 2013-14 budget which had been presented to the Board of Education. Copies of the budget/annual report were available for those in attendance.

3. Adjournment A motion was made by Judy Deming and seconded by Brian Hennessey to adjourn the meeting. The motion carried. The meeting adjourned at 8:05 p.m.

Gregory G. Gaarder, Business Manager Secretary to the Board of Education

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TOMAH AREA SCHOOL DISTRICT

TREASURER'S REPORT - 2014-2015

GENERAL FUND - 10

Revenues & Other Financing Sources Expenditures & Other Financing Uses

Operating Transfer In -$ Local Sources 11,093,849.69$ Inter-District 244,241.58$ Instruction 16,378,088.59$ Intermediate 6,677.00$ Support 11,042,816.98$ State 18,375,912.45$ Interfund Transfer to Fund 27 2,808,002.33$ Federal 1,309,502.19$ Interfund Transfer to Fund 50 17,669.74$ Other 163,884.60$ Non-Program Transactions 803,378.37$

TOTAL 31,194,067.51$ TOTAL 31,049,956.01$

Restricted Fund Balance 243,651.10$ Unassigned Fund Balance 4,125,349.87$ Beginning Equity Fund Balance 4,369,000.97$

Change in Fund Balance

Restricted Fund Balance 50,523.65$ Unassigned Fund Balance 93,587.85$ Net Change in Fund Balance 144,111.50$

Restricted Fund Balance 294,174.75$ Unassigned Fund Balance 4,218,937.72$ Ending Equity Fund Balance 4,513,112.47$

EXPENDABLE AND NON EXPENDABLE GIFTS - 21

TOTAL REVENUES & OTHER FINANCING SOURCES................... 147,844.79$

TOTAL EXPENDITURES & OTHER FINANCING USES................... 128,713.48$

*Beginning Fund Balance 86,636.48$

Difference 19,131.31$

*Ending Fund Balance 105,767.79$

SPECIAL EDUCATION - 27

TOTAL REVENUES & OTHER FINANCING SOURCES................... 4,586,441.43$

Expenditures & Other Financing Uses

Instruction 3,327,259.18$ Support 997,266.00$ Non Program Transactions 261,916.25$

TOTAL EXPENDITURES & OTHER FINANCING USES................... 4,586,441.43$

*Beginning Fund Balance -$

Difference -$

*Ending Fund Balance -$

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NATIVE AMERICAN - 29



*Beginning Fund Balance (0.32)$

Difference -$

*Ending Fund Balance (0.32)$

DEBT SERVICE FUND - 30




Difference (17,719.32)$


CAPITAL PROJECTS FUND - 45

TOTAL REVENUES & OTHER FINANCING SOURCES................... -$

TOTAL EXPENDITURES & OTHER FINANCING USES................... -$


Difference -$


FOOD SERVICE FUND - 50




Difference -$


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EXPENDABLE & NON-EXPENDABLE TRUSTS - FUND 72






EMPLOYEE TRUST FUND - FUND 73






All figures are unaudited at this time. The annual audit is being conducted by Tostrud& Temp, S.C. and will be presented to the Board of Education at a Regular SchoolBoard Meeting.

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GLOSSARY OF DEPARTMENT OF PUBLIC INSTRUCTION TERMS FOR FUND 10 REVENUES

AND EXPENDITURES REVENUE TERMS Taxes – property taxes and mobile home taxes Non-Capital Sales – student resale accounts School Activity Income – admissions to musicals, plays and athletic events Interest on Investments – interest earned on investment of funds Other Revenues, Local Sources – Donations such as Frank G. Andres Funds and Thomas Earle Fund, rental income, students’ fines Transit of Aids from Intermediate Sources – State and Federal aid paid through CESA Categorical State Aid – handicapped aid, transportation aid, library aid, driver’s ed. aid, General State Aid – equalization aid Impact Aid – Federal aid for Native American students and Government employees whose children live on Federal property Special Projects Grants – competitive Federal grants, i.e. School-to-Work & Drug Free Schools ECIA, Title I and VI – Federal entitlement grants (often based on low income) Compensation, Fixed Assets – reimbursement for sale or loss of fixed assets Adjustments – insurance dividends EXPENDITURE TERMS Undifferentiated Curriculum – Elementary Education Regular Curriculum – Art, English, Foreign Language, Math, Music, Social Studies, Science Vocational Curriculum – Business Education, Family & Consumer Science, Technology Education Physical Curriculum – Health, Exercise and Sport Science Special Education Curriculum – Special Education Co-Curricular Activities – Clubs, Athletics, Marching Band, Music Production, National Honor Society Special Needs – Gifted & Talented, Non-Special Education Homebound, School-Age Parent Support Services – Pupil Services, Social Worker, Attendance, Guidance, Nursing, Psychological Services, Speech Instructional Staff Services – Curriculum, Library Media General Administration – Board of Education, District Administrator School Building Administration – Building Principals Business Administration – Fiscal (Budgeting, Payroll, Auditing), Operation, Construction, Maintenance, Transportation Central Services – Staff Accounting, Staff Training, Data Processing Insurance & Judgments – Liability Insurance Debt Service – Operational Debt Other Support Services – CESA General Administration, Early Retirement Benefits Non-Program Transactions – Other non-program transactions

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GENERAL FUND (FUND 10) Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

Beginning Fund Balance (Account 930 000) 4,327,625.10 4,369,000.97 4,513,112.47 Ending Fund Balance, Nonspendable (Acct. 935 000) 0.00 0.00 0.00 Ending Fund Balance, Restricted (Acct. 936 000) 243,651.10 294,174.75 294,174.75 Ending Fund Balance, Committed (Acct. 937 000) 0.00 0.00 0.00 Ending Fund Balance, Assigned (Acct. 938 000) 0.00 0.00 0.00 Ending Fund Balance, Unassigned (Acct. 939 000) 4,125,349.87 4,218,937.72 4,218,937.72 TOTAL ENDING FUND BALANCE (ACCT. 930 000) 4,369,000.97 4,513,112.47 4,513,112.47 REVENUES & OTHER FINANCING SOURCES100 Transfers-in 0.00 0.00 0.00 Local Sources210 Taxes 10,360,053.63 10,928,416.80 12,318,007.00 240 Payments for Services 40,577.31 56,041.84 43,000.00 260 Non-Capital Sales 25,942.53 36,172.37 28,300.00 270 School Activity Income 57,423.32 55,534.48 56,000.00 280 Interest on Investments 2,754.89 2,729.20 3,200.00 290 Other Revenue, Local Sources 10,164.53 14,955.00 9,145.00 Subtotal Local Sources 10,496,916.21 11,093,849.69 12,457,652.00 Other School Districts Within Wisconsin310 Transit of Aids 0.00 0.00 0.00 340 Payments for Services 204,991.66 244,241.58 302,556.00 380 Medical Service Reimbursements 0.00 0.00 0.00 390 Other Inter-district, Within Wisconsin 0.00 0.00 0.00 Subtotal Other School Districts within Wisconsin 204,991.66 244,241.58 302,556.00 Other School Districts Outside Wisconsin440 Payments for Services 0.00 0.00 0.00 490 Other Inter-district, Outside Wisconsin 0.00 0.00 0.00 Subtotal Other School Districts Outside Wisconsin 0.00 0.00 0.00 Intermediate Sources 510 Transit of Aids 1,159.33 6,677.00 1,000.00 530 Payments for Services from CCDEB 0.00 0.00 0.00 540 Payments for Services from CESA 0.00 0.00 0.00 580 Medical Services Reimbursement 0.00 0.00 0.00 590 Other Intermediate Sources 0.00 0.00 0.00 Subtotal Intermediate Sources 1,159.33 6,677.00 1,000.00 State Sources 610 State Aid -- Categorical 536,644.50 801,130.96 762,550.00 620 State Aid -- General 18,252,419.00 17,401,188.00 16,678,349.00 630 DPI Special Project Grants 35,832.68 54,830.00 0.00 640 Payments for Services 19,131.00 18,347.00 20,000.00 650 Student Achievement Guarantee in Education (SAGE Grant) 0.00 0.00 0.00 660 Other State Revenue Through Local Units 6,692.38 16,072.32 10,000.00 690 Other Revenue 45,372.00 84,344.17 32,512.00 Subtotal State Sources 18,896,091.56 18,375,912.45 17,503,411.00

Date: April, 2015

BUDGET ADOPTION 2015-2016

Recommended Format for Budget AdoptionInstructions: This recommended format contains the minimum detail that a school board should include in an adopted budget. Any subsequent changes made by the school board to the adopted budget should be processed as required by s.65.90 (5).

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Federal Sources 710 Transit of Aids 33,302.00 30,055.00 28,589.00 720 Impact Aid 144,984.45 134,071.41 135,000.00 730 DPI Special Project Grants 147,142.29 268,392.42 157,611.00 750 IASA Grants 704,253.27 669,728.36 759,346.00 760 JTPA 0.00 0.00 0.00 770 Other Federal Revenue Through Local Units 0.00 0.00 0.00 780 Other Federal Revenue Through State 479,355.00 207,255.00 162,000.00 790 Other Federal Revenue - Direct 0.00 0.00 0.00 Subtotal Federal Sources 1,509,037.01 1,309,502.19 1,242,546.00 Other Financing Sources 850 Reorganization Settlement 0.00 0.00 0.00 860 Compensation, Fixed Assets 6,605.00 11,923.30 0.00 870 Long-Term Obligations 0.00 0.00 0.00 Subtotal Other Financing Sources 6,605.00 11,923.30 0.00 Other Revenues 960 Adjustments 11,967.75 13,125.84 15,000.00 970 Refund of Disbursement 235,920.66 136,465.50 156,991.00 980 Medical Service Reimbursement 0.00 0.00 0.00 990 Miscellaneous 36,283.32 2,369.96 16,999.49 Subtotal Other Revenues 284,171.73 151,961.30 188,990.49 TOTAL REVENUES & OTHER FINANCING SOURCES 31,398,972.50 31,194,067.51 31,696,155.49 EXPENDITURES & OTHER FINANCING USESInstruction 110 000 Undifferentiated Curriculum 6,917,689.88 6,984,501.49 6,652,250.42 120 000 Regular Curriculum 7,500,048.35 7,259,471.21 7,293,713.81 130 000 Vocational Curriculum 888,506.79 800,802.43 731,532.65 140 000 Physical Curriculum 923,175.40 832,601.50 797,222.94 160 000 Co-Curricular Activities 477,905.00 481,934.85 499,023.25 170 000 Other Special Needs 88,629.24 18,777.11 22,255.36 Subtotal Instruction 16,795,954.66 16,378,088.59 15,995,998.43 Support Sources 210 000 Pupil Services 761,717.54 739,264.95 733,800.94 220 000 Instructional Staff Services 1,062,167.71 1,166,806.82 1,085,014.38 230 000 General Administration 405,048.84 345,430.87 343,766.51 240 000 School Building Administration 1,462,648.53 1,408,678.97 1,404,629.91 250 000 Business Administration 6,109,125.12 5,711,929.99 6,140,436.91 260 000 Central Services 538,676.74 511,592.16 521,000.60 270 000 Insurance & Judgments 327,203.60 323,636.54 289,341.00 280 000 Debt Services 9,629.14 9,592.90 10,000.00 290 000 Other Support Services 474,315.00 825,883.78 1,511,125.81 Subtotal Support Sources 11,150,532.22 11,042,816.98 12,039,116.06 Non-Program Transactions 410 000 Inter-fund Transfers 2,741,573.97 2,825,672.07 2,641,968.24 430 000 Instructional Service Payments 669,204.85 797,709.34 1,017,072.76 490 000 Other Non-Program Transactions 330.93 5,669.03 2,000.00 Subtotal Non-Program Transactions 3,411,109.75 3,629,050.44 3,661,041.00 TOTAL EXPENDITURES & OTHER FINANCING USES 31,357,596.63 31,049,956.01 31,696,155.49

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SPECIAL PROJECT FUNDS (FUNDS 21, 23, 27, 29) Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

900 000 Beginning Fund Balance 76,817.05 86,636.48 105,767.79 900 000 Ending Fund Balance 86,636.48 105,767.79 105,767.79 TOTAL REVENUES & OTHER FINANCING SOURCES 4,558,721.45 4,760,428.22 4,472,712.31 100 000 Instruction 3,254,160.14 3,370,621.76 3,283,139.41 200 000 Support Services 1,033,939.55 1,108,758.90 946,056.66 400 000 Non-Program Transactions 260,802.33 261,916.25 243,516.24 TOTAL EXPENDITURES & OTHER FINANCING USES 4,548,902.02 4,741,296.91 4,472,712.31

DEBT SERVICE FUND (FUNDS 38, 39) Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

900 000 Beginning Fund Balance 381,496.32 362,875.32 345,156.00 900 000 ENDING FUND BALANCES 362,875.32 345,156.00 354,829.75 TOTAL REVENUES & OTHER FINANCING SOURCES 2,040,340.65 1,886,533.02 636,756.25 281 000 Long-Term Capital Debt 1,862,541.65 1,707,932.34 426,887.50 282 000 Refinancing 0.00 0.00 0.00 283 000 Operational Debt 0.00 0.00 0.00 285 000 Post Employment Benefit Debt 0.00 0.00 0.00 289 000 Other Long-Term General Obligation Debt 196,420.00 196,320.00 200,195.00 400 000 Non-Program Transactions 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FINANCING USES 2,058,961.65 1,904,252.34 627,082.50 842 000 INDEBTEDNESS, END OF YEAR 3,732,082.50 1,485,125.00 858,042.50

FOOD SERVICE FUND (FUND 50) Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

900 000 Beginning Fund Balance 0.00 0.00 0.00 900 000 ENDING FUND BALANCE 0.00 0.00 0.00 TOTAL REVENUES & OTHER FINANCING SOURCES 1,613,551.47 1,578,092.16 1,530,975.00 200 000 Support Services 1,613,551.47 1,578,092.16 1,530,975.00 400 000 Non-Program Transactions 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FINANCING USES 1,613,551.47 1,578,092.16 1,530,975.00

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TOMAH AREA SCHOOL DISTRICTRESUME OF DISTRICT INDEBTEDNESS - AS OF JUNE 30, 2014

G.O. Refunding Bonds, Series 2007A2014 Principal -$ Interest -$

-$ -$ -$

G.O. Refunding Bonds, Series 2007C2014 Principal Interest 65,812.50$ 2015 Principal 390,000.00$ Interest 123,825.00$ 2016 Principal 405,000.00$ Interest 107,418.75$ 2017 Principal 425,000.00$ Interest 89,781.25$ 2018 Principal 445,000.00$ Interest 71,293.75$ 2019 Principal 465,000.00$ Interest 51,956.25$ 2020 Principal 455,000.00$ Interest 31,768.75$ 2021 Principal Interest 10,731.25$

2,585,000.00$ 552,587.50$ 3,137,587.50$

Gen Obligation Refunding Bonds 6/22/20092014 Principal Interest 10,660.00$ 2015 Principal 175,000.00$ Interest 18,257.50$ 2016 Principal 185,000.00$ Interest 11,587.50$ 2017 Principal 190,000.00$ Interest 3,990.00$

550,000.00$ 44,495.00$ 594,495.00$

SUB TOTAL PRINCIPAL 3,135,000.00$ INTEREST 597,082.50$

3,732,082.50$ TOTAL DISTRICT INDEBTEDNESS

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Proposed Governor's Budget with $150 in Catergorical Aid as of April 2015'13-'14 '14-'15 '15-'16 '16-'17 '17-'18 '18-'19 '19-'20

Enrollment Growth: -1.92% -0.30% 0.00% 0.00% 0.00% 0.00% 0.00%Equalized Valuation Growth: 8.01% 5.67% 1.00% 1.00% 1.00% 1.00% 1.00%

Fund 10 Revenues $31,398,972 $31,022,837 $31,753,480 $30,708,333 $31,079,546 $31,330,896 $31,582,450Fund 10 Expenditures $31,357,597 $31,022,837 $32,235,019 $32,215,401 $32,910,448 $33,638,367 $34,401,371Surplus (Deficit) $41,376 $0 ($481,539) ($1,507,069) ($1,830,903) ($2,307,471) ($2,818,921)

Fund Balance $4,369,001 $4,369,001 $3,887,462 $2,380,393 $549,490 ($1,757,981) ($4,576,902)Fund Balance as % of Expenditures 13.93% 14.08% 12.06% 7.39% 1.67% -5.23% -13.30%

Total School-Based Tax Levy $12,350,712 $12,773,527 $12,943,563 $11,921,064 $12,415,249 $12,728,716 $12,917,975Total Tax Rate per $1,000 Equalized Valuation $8.69 $8.51 $8.53 $7.78 $8.02 $8.14 $8.18

1% Salary and 8% Health Insurance, with $150 Additional Per Student in Categorical Aid, and Additional Students as of November 2015'13-'14 '14-'15 '15-'16 '16-'17 '17-'18 '18-'19 '19-'20

Enrollment Growth: -1.92% -0.30% 2.17% 0.00% 0.00% 0.00% 0.00%Equalized Valuation Growth: 8.01% 5.67% 0.00% 0.00% 0.00% 0.00% 0.00%

Fund 10 Revenues $31,398,972 $31,022,837 $30,874,589 $31,038,203 $31,459,008 $31,479,433 $31,500,062Fund 10 Expenditures $31,357,597 $31,022,827 $31,532,837 $32,057,864 $32,609,927 $33,190,977 $33,803,121Surplus (Deficit) $41,376 $10 ($658,248) ($1,019,661) ($1,150,918) ($1,711,544) ($2,303,059)

Fund Balance $4,369,001 $4,369,011 $3,710,763 $2,691,102 $1,540,183 ($171,361) ($2,474,420)Fund Balance as % of Expenditures 13.93% 14.08% 11.77% 8.39% 4.72% -0.52% -7.32%

Total School-Based Tax Levy $12,350,712 $12,773,527 $12,351,523 $12,012,001 $12,163,372 $12,129,056 $12,040,514Total Tax Rate per $1,000 Equalized Valuation $8.69 $8.51 $8.22 $8.00 $8.10 $8.08 $8.02

District Budget Forecasting

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2014-2015 Final

2015-16 June 15, 2015 with Energy Efficiency Exemption

Difference without Energy Efficiency Exemption

Local Property Tax Fund 10 Levy 10,889,270.00$ 12,282,006.50$ 1,392,736.50$ Fund 38 Levy 193,258.00$ 196,587.50$ 3,329.50$ Fund 10-38-41-80 Levy 11,082,528.00$ 12,478,594.00$ 1,396,066.00$ Local Property Tax Fund 39 Levy 1,691,000.00$ 440,169.00$ (1,250,831.00)$ Total Local Prop. Tax Levy (Funds 10, 38, & 39) 12,773,528.00$ 12,918,763.00$ 145,235.00$

2013-2014 2014-2015Previous Year Local Property Tax Fund 10 Levy Comparision 10,312,559$ 10,889,270$ Previous Year Local Property Tax Fund 38 & 39 Levy Comparison 2,037,696$ 1,884,258$ Previous Year Total Local Property Tax Levy Comparision 12,350,255$ 12,773,528$

Property Tax Levy Increase/Decrease 423,273$ 145,235$ Property Tax Levy Percent Increase/Decrease 3.43% 1.14%

Equalized Valuation/Mill RateEqualized Valuation 1,501,856,865$ 1,516,875,434$ 15,018,569$ Mill Rate 0.00850516 0.00851669 0.00001154Previous Year Certified Equalized Valuation 1,421,277,028$ 1,501,856,865$ 80,579,837$ Actual Mill Rate 0.00868955 0.00850516 -0.00018439Difference in Equalized Valuation 80,579,837$ 15,018,569$ (65,561,268)$ % Increase in Equalized Valuation 5.67% 1.00% -4.67%

Tax Impact on Property2015-2016 Projected Taxes on $100,000 850.52$ 851.67$ 1.15$ 2014-2015 868.95$ 850.52$ (18.44)$ Difference in Taxes (18.44)$ 1.15$ 19.59$ Percent Change -2.12% 0.14% 2.26%Monthly Increase/Decrease (1.54)$ 0.10$ 1.63$

2015-2016 Levy Summary

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April Anticipated 15-16 Deficit (with $150 in catergorical aid) 481,539$ ReductionsConstruction Budget Reduction 475,758$ Technology Budget Reduction (162,513)$ Curriculum Budget Reduction (167,029)$ Severance Pay Reduction (48,574)$ Staffing Reductions (296,758)$ Resignations Savings to Date (79,746)$

Total Reductions (278,862)$ AdditionsStaffing Additions 221,810$ Open Enrollment Net Change 185,008$

-$ Total Additions 406,818$ June Anticipated 15-16 Deficit 609,495$

Overview of Major Budget Change from April 2015 to June of 2015

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Year

Staffing Reduction/Addition Amounts

2008-09 219,098$ 2009-10 99,787$ 2010-11 (58,094)$

2011-2012 (657,225)$

2012-2013 (40,670)$

2013-2014 86,720$

2014-15 (274,663)$

2015-16 (61,042)$

(340,443)$ (989,372)$ 303,082$

1,247,500$

300,000$

632,000$

2,500,000$ 4,679,500$

TOMAH'S 8 YEAR STAFFING HISTORY

Major Teaching/Program Reduction/Additions Addition of 3 Special Education Teachers and 1 Kindergarten Teacher

Elimination of 1 Guidance Position, 1 Special Education Teacher, and .5 Bookkeeper and Addition of 4K ($312,000)Elimination of 3.75 Teachers in Regular Education and 1 Special Education and Addition of 4 Regular Education Teachers

Elimination of 9 Regular Education Teachers and Additionof 3 Special Education Teachers

Elimination of 2 Regular Education Teachers and 2 Special Education Teachers and the Addition of 1 Regular Education Teacher and 2 Special Education Teachers

Elimination of 1 Regular Education Teacher and 1 Special Education Teacher and the addition of $153,000 for Speech Program Software and additional Support Staff

Total Change from 2008-2009

Reductions = TAG Coordinator, Special Ed. Staff Member, Family and Consumer Ed. Teacher, PE Teacher, Alt. Ed. Teacher, District Office Aide, Alt. Ed. Aide. Additions = Special Ed. Teacher and 4 Education Aides.

Reduction = Social Worker, TMS Computer Teacher, PE Position, 2nd Grade Teacher, TMS Office Position. Additions = 2 Montessori Teachers, 2 Montessori Assistants and PBIS Assistant.

General Fund 10 Total Salary and Fringe Change from 2008-2009Special Education Fund 27 Total Salary and Fringe Change from 2008-2009

Estimated Savings to District Generated by Act 10ACT 10 requirement that employees pay 1/2 of the WRS contribution and 12.6% of health insurance as mandated by the Governor. (Teachers, Central Office and Administration Only. Support Staff will not be affected until July 1,

2012.)

Wage freeze allowed because of ACT 10 (This does not factor in any changes due to the elimination of the salary schedule going forward.)

The District switched from WEA Insurance to GL and Health Traditions HMO, dropped Long Term Care for Professional Staff and changed other minor insurances which resulted in $632,000 of additional savings.

12 year savings generated by changes to Professional Staff Retirement

Total Estimated Savings Generated by ACT 10

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Revenue Limit Exemption

REVENUE LIMIT EXEMPTION FOR ENERGY CONSERVATION PURPOSES

Section 121.91 (4) (o) Wisconsin Statutes THE PURPOSE OF THIS PAGE IS TO:

1. Provide information about the revenue limit exemption which can be found below.

2. Provide districts with the procedure to report their resolutions and energy savings evaluations to the department. Click here to proceed to the reporting instructions.

3. Provide public access to the resolutions and energy savings evaluations reported by school districts. Click here to view resolution/evaluation information submitted by school districts.

REVENUE LIMIT EXEMPTION BACKGROUND: 2009 Wisconsin Act 28, the 2009-11 biennial budget bill, created a revenue limit exemption that allows a school district to increase its revenue limit by the amount spent by the school district in that school year on energy efficiency measures, and renewable energy products, that result in the avoidance of, or reduction in, energy costs.

2011 Wisconsin Act 32, modified this law.

Under current law, a district may adopt a resolution to increase its revenue limit by the amount spent by the school district in that school year on a project to implement energy efficiency measures or to purchase energy efficiency projects, including the payment of debt service on bonds or notes issued to finance the project if:

1. The project results in the avoidance of, or reduction in, energy costs or operational costs;

2. The project is governed by a performance contract entered into under s. 66.0133; and

3. The bonds or notes issued to finance the project, if any are issued for periods not exceeding 20 years.

The department promulgated administrative rule (PI Chapter 15) at http://legis.wisconsin.gov/rsb/code/pi/pi015.pdf in March, 2010. Except for references in PI 15 to the previous definition of what expenses are permitted to be used to calculate the exemption, all remaining portions of PI 15 are still in effect.

20

http://sfs.dpi.wi.gov/sfs_ref1#RevLimEnergy

http://www2.dpi.state.wi.us/sfsref/ref_Home.aspx

http://docs.legis.wi.gov/statutes/statutes/66/I/0133

http://legis.wisconsin.gov/rsb/code/pi/pi015.pdf

Below is an outline of the requirements school districts must follow in order to use this exemption to the revenue limit. To assist districts in drafting resolutions to use this exemption, a Sample Resolution is available at http://legis.wisconsin.gov/rsb/code/pi/pi015_app_a.pdf .

School boards of the school districts are required to:

1. Identify the specific new expenditures. 2. Identify the performance indicators to measure the cost savings that will occur as a result of the

expenditures. A cost savings analysis is required. 3. Identify the period of time in which the expenditure will be recovered by the cost savings. 4. Identify the performance contract entered into under Wis. Stat. sec. 66.0133. 5. Where debt service is included in the exemption, identify the bond, note or State Trust Fund

Loan and ensure that it does not exceed 20 years. 6. Pass a resolution with specified information between July 1 and November 1 in the school year in

which a tax is to be levied for the expenditure. 7. Submit a copy of the resolution to the department within two weeks of passage. This is done by

going into your Financial Data Home in the SAFR Reporting Portal, choosing Referenda and adding a "New Referendum/Resolution." The type of referendum/resolution would be "Board Resolution to Exceed Revenue Cap for Energy Efficiencies – Non-Recurring." Enter the complete board resolution in the "Purpose" text box. This will include certifying compliance with §66.0133, the performance contracting requirement.

8. Add the amount of the proposed levy to line 10C of the Revenue Limit worksheet. 9. Levy the amount specified in the resolution when establishing its tax levies. 10. Incur the expenditure authorized in its resolution. 11. At the end of the school year, prepare an addendum to the following year's budget summary that

reports the results of the energy savings incurred as a result of the expenditure. (ex: At the end of the 2013-14 school year, prepare an addendum to the 2014-15 budget summary)

12. No later than two weeks following the date of the school district's budget hearing, submit to the department the contents of the addendum to the school district's published budget summary. Districts will need to return to their Referenda Home in the SAFR Reporting Portal and enter the 65.90 energy savings addendum contents in the "Actual Wording" text box of the original resolution.

13. Reduce the school district's following year's revenue limit by the amount of any additional revenue received as a result of the exemption and by the amount levied for which there is not a documented energy expenditure, if applicable.

In addition, the department is required to:

1. Post on its website all the resolutions received by school districts. Resolutions can be found under “Referendum Information” on the left hand scan bar of the SFS website, or directly at: sfs_referendum

2. Adjust a school district's revenue limit to include the levy amount specified in the resolution. 3. Post on its website the addendum contents received from school districts. 4. Reduce a school district's revenue limit for the following year by the amount of any additional

revenue received as a result of the exemption. 5. Reduce the school district's revenue limit for the following year by an amount the school district

levied for which there is not a documented expenditure authorized under the exemption, if applicable.

ADDITIONAL INFORMATION:

21

http://legis.wisconsin.gov/rsb/code/pi/pi015_app_a.pdf

http://docs.legis.wi.gov/statutes/statutes/66/I/0133

http://sfs.dpi.wi.gov/node/30532/sfs_referendum

$1,000,000 Non-Referendum Debt Limit

• Debt issued pursuant to the energy efficiency exemption is subject to the $1,000,000 limit on non-referendum approved debt. Districts may exceed this limit only by following the procedures for exceeding this limit, via a petition period. For more information, see: dpi.wi.gov/sfs/bonding

Annual Resolutions Required

• Districts wishing to utilize the revenue limit energy efficiency exemption for the purpose of making debt service payments on a qualifying project must pass a resolution for the exemption each year. School boards may not pass one resolution to cover multiple years.

Calendar Year vs. Fiscal Year • Prior to 2013 Wisconsin Act 20, the energy efficiency revenue limit exemption was based on fiscal

year payments, whether the project involved an outlay of expenditures for just one year of the projected was financed over multiple years. Act 20 modified the requirements for the energy efficiency exemption such that: o For districts that borrow to finance an energy efficiency project for which they claim the

revenue limit exemption, the amount of the exemption to be entered onto line 10.C. of the revenue limit worksheet shall be based on the district's upcoming calendar year debt service payment and therefore, should be equal to the non-referendum debt service (Fund 38) levy (also a calendar year basis). For example, a 2013-14 exemption would be equal to the 2014 calendar year debt service payment.

o For districts that use the energy efficiency exemption on a one-year basis to pay for an energy project in that year, the amount of the exemption to be entered onto line 10.C. of the revenue limit worksheet shall be based on the anticipated expenditures that will occur in that fiscal year. If a district's auditor determines that a district has not fully expended the amount claimed as an exemption for energy efficiency project purposes, a penalty will be assessed against the district's subsequent year revenue limit base. The penalty will equal the unspent portion of the energy efficency exemption amount.

Reducing Debt Service Payments by Measurable Utility Cost Savinsg

• 2013 Wisconsin Act 20 also created a new provision in state law that affects district that borrow to finance an energy efficiency project over multiple years:

121.91(4)(o)3. If a school district issues a bond or note or obtains a state trust fund loan to finance a project described in subd. 1. and the school district's utility costs are measurably reduced as a result of the project, the school board shall use the savings to retire the bond, note, or state trust fund loan. The SFS Team is currently working to revise the Administrative Rules on the Energy Efficiency Exemption to reflect these changes in state law. PERFORMANCE CONTRACTING • DPI does not have information related to meeting performance contracting requirements specified in

Wis.Stats. §66.0133. Districts should consult their legal counsel to ensure they are in, and can certify to DPI, compliance with this requirement.

22

http://sfs.dpi.wi.gov/sfs_bonding

http://docs.legis.wi.gov/statutes/statutes/121/VII/91/4/o

http://docs.legis.wi.gov/statutes/statutes/121/VII/91/4/o

http://docs.legis.wi.gov/document/statutes/121.91(4)(o)1.

DISTRICT:1. 2014-15 Base Revenue (Funds 10, 38, 41) (from left) 28,340,8742. Base Sept Membership Avg (12+.4ss, 13+.4ss, 14+.4ss/3) (from left) 3,067

2014-15 General Aid Certification (14-15 Line 12A, src 621) + 17,401,188 3. 2014-15 Base Revenue Per Member (Ln 1 / Ln2) (with cents) 9,240.582014-15 Computer Aid Received (14-15 Line 17, Src 691) + 32,468 4. 2015-16 Per Member Change (A+B) 0.002014-15 Hi Pov Aid (14-15 Line 12B, src 628) + 0 A. Allowed Per Pupil Change (+$0.00/Member) 0.002014-15 Fnd 10 Levy Cert (14-15 Line 18, Src 211) + 10,889,270 B. Low Rev Incr ((9,100 - (3 + 4A))-4C) Not < 0 02014-15 Fnd 38 Levy Cert (14-15 Line 14B, Src 210) + 193,258 C. Low Rev Dist in CCDEB (Enter DPI Adjustment) 0.002014-15 Fnd 41 Levy Cert (14-15 Line 14C, Src 210) + 0 5. 2015-16 Maximum Revenue / Memb (Ln 3 + Ln 4) 9,240.582014-15 Aid Penalty for Over Levy (14-15 FINAL Rev Limit Worksheet) - 0 6. Current Membership Avg (13+.4ss, 14+.4ss, 15+.4ss/3) (from left) 3,0442014-15 Penalty for Unspent Energy Exemption - 0 7. 2015-16 Rev Limit, No Exemptions (Ln7A + Ln 7B) (rounded) 28,340,8742014-15 Total Levy for All Levied Non-Recurring Exemptions* - 175,310 A. Max Rev/Memb x Cur Memb Avg (Ln 5 x Ln 6) 28,128,326Line 1 NET 2014-15 Base Revenue = 28,340,874 B. Hold Harm Non-Recurr Exemption 212,548

8. Total Recurring Exemptions (A+B+C+D+E) (rounded) 32,000A. Prior Year Carryover 0B. Transfer of Service (if negative, include sign) 12,000C. Transfer of Territory (if negative, include sign) 0D. Federal Impact Aid Loss (2013-14 to 2014-15) 20,000 E. Recurring Referenda to Exceed (If 2015-16 is first year) 0 <<Enter if not pre-filled

Line 2: Base Avg:(12+.4ss)+(13+.4ss)+(14+.4ss) / 3 = 3,067 9. 2015-16 Limit with Recurring Exemptions (Ln 7 + Ln 8) 28,372,8742012 2013 2014 10. Total 2015-16 Non-Recurring Exemptions (A+B+C+D+E-F) 816,581

Summer fte: 111 114 108 A. Non-Recurring Referenda to Exceed 2015-16 Limit 0 <<Enter if not pre-filled

% (40,40,40) 44 46 43 B. Declining Enrollment Exemption for 2015-16 (from left) 212,533Sept fte: 3,065 3,006 2,997 C. Energy Efficiency Exemption for 2015-16 600,000 <<Enter if not pre-filled

Total fte 3,109 3,052 3,040 D. Adjustment for Refunded or Rescinded Taxes for 2015-16 4,048E. Prior Year Open Enrollment (uncounted pupils) 0

Line 6: Curr Avg:(13+.4ss)+(14+.4ss)+(15+.4ss) / 3 = 3,044 F. Penalty for Ineligible Community Serv Expends 02013 2014 2015 11. 2015-16 Revenue Limit With All Exemptions (Ln 9 + Ln 10) 29,189,455

Summer fte: 114 108 108 12. Total Aid to be Used in Computation (12A + 12B) 16,678,349% (40,40,40) 46 43 43 A. 2015-16 JULY 1 ESTIMATE OF GENERAL AID 16,678,349Sept fte: 3,006 2,997 2,997 B. State Aid to High Poverty Districts (not all dists) 0

Total fte 3,052 3,040 3,04013. Allowable Limited Revenue: (Line 11 - Line 12) 12,511,106

Line 10B: Declining Enrollment Exemption = 212,533 (10, 38, 41 Levies + Src 691. Src 691 is DOR Computer Aid.) Average FTE Loss (Line 2 - Line 6, if > 0) 23 14. Total Limited Revenue To Be Used (A+B+C) Not >line 13 12,511,106

X 1.00 = 23 Entries Required Below: Amnts Needed by Purpose and Fund: X (Line 5, Maximum 2015-2016 Revenue per Memb) = 9,240.58 A. Gen Operations: Fnd 10 including Src 211 & Src 691 12,314,519 (Proposed Fund 10)

Non-Recurring Exemption Amount: 212,533 B. Non-Referendum Debt (inside limit) Fnd 38 Src 210 196,587.50 (to Budget Rpt)

C. Capital Exp, Annual Meeting Approved: Fnd 41 Src 210 (to Budget Rpt)

Line 17: State Aid for Exempt Computers = 32,512 15. Total Revenue from Other Levies (A+B+C+D) (A+B+C+D): 440,169Line 17 = A X (Line 16 / C) (to 8 decimals) (Rounds to Dollar) A. Referendum Apprvd Debt (Non Fund 38 Debt-Src 210) 440,169

2015 Property Values (October 1, 2015 Values from DOR) B. Community Services (Fnd 80 Src 210) (to Budget Rpt)

A. 2015 Exempt Computer Property Valuation Required + 3,817,500 C. Prior Year Levy Chargeback (Src 212) (to Budget Rpt)

B. 2015 TIF-Out Tax Apportionment Equalized Valuation + 1,516,875,434 D. Other Levy Revenue - Milwaukee & Kenosha Only (to Budget Rpt)

C. 2015 TIF-Out Value plus Exempt Computers (A + B) = 1,520,692,934 16. Total Levy + Src 691, "Proposed Levy" (Ln 14 + Ln 15) 12,478,594 12,951,275 Computer aid replaces a portion of proposed Fund 10 Levy 17. Est Src 691 (Comp Aid) Based on Ln 16 & Values Entered (to Budget Rpt) 32,512

18. Fnd 10 Src 211 (Ln 14A-Ln 17), 2015-16 Budget 12,282,007Line 18 ( not 14A) is the Fund 10 Levy certified by the Board.

19. Total Fall, 2015 All Fund Tax Levy (14B + 14C + 15 + 18) 12,918,763CELL COLOR KEY: Auto-Calc DPI Data District Enters Line 19 is the total levy to be apportioned in the PI-401. Levy Rate = 0.00851669

REMEMBER TO REPLACE THE JULY 1 ESTIMATE WITH THE OCTOBER 15 CERT WHEN AVAILABLE.

Districts are responsible for the integrity of the revenue limit data & computation. Data appearing here reflects information submitted to DPI and is unaudited.

*For 2014-15 Non-Recurring Exemptions Levy Amount, enter actual amount for which district levied; (7B Hold Harmless, Non-Recurring Referenda, Declining Enrollment, Energy Efficiency Exemption, Refunded/Rescinded Taxes, Prior Year Uncounted Open-Enroll. Pupils)

September & Summer FTE Membership Averages Count Ch. 220 Inter-District Resident Transfer Pupils @ 75%.

2015-2016 Revenue Limit WorksheetDATA AS OF 6/30/2015 3:00 PM

Line 1 Amount May Not Exceed Line 11 minus Line 7B of Final 14-15 Revenue Limit

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Revenue Limit Explanation and Example

Revenue Limits In 1993 Wisconsin Statute 121.90 placed a limit on the revenue a school district is entitled to receive from general state aid (equalization, special adjustment, and integration aids) and local levies. There are four basic steps in calculating a school district’s revenue limit. The first step in determining a school district’s revenue limit is to determine the previous year’s base. The revenue base is calculated by adding the general aids received and local levy. This number is then divided by an average of the district’s most recent three September membership totals, excluding the current year for which the limit is being calculated. The result is a revenue base per member amount. For example, to calculate a district’s 1998-99 revenue limit, assume a fictitious district received $2,000,000 in general aid in 1997-98, and had a local levy, excluding debt service, of $1,500,000. Adding those together gave the district a total revenue base of $3,500,000. If the average of the three previous September membership counts, (450 in 1995, 500 in 1996, 550 in 1997) was 500, the revenue base per member is $7,000 ($3,500,000/500). Step two determines a new three-year membership average. The last two September membership counts (500 in 1996, 550 in 1997) plus the current year September count (600 in 1998) is averaged. The new three-year average is 550. Starting in 1998, districts added 20% of their summer school membership to the fall membership count before computing the three-year average. The third step is to add the “allowable per member increase” to the revenue base per member amount calculated in step one. The allowable per member increase is determined by the legislature. In 1998-99 the allowable increase was $208.88. For example, using the above figures, the revenue base per member of $7,000 is increased by $208.88 in 1998-99. This new revenue per member of $7,208.88 is the maximum allowable revenue per member for the district in 1998-99. Beginning in 1995-96, a minimum revenue limit per member was established. Any district with a calculated revenue limit per member below a specified minimum is permitted to raise its limit to that minimum. The 1998-99 minimum was $6,100 per member. Step four is the final step in determining the revenue limit. To find the 1998-99 revenue limit, multiply the maximum allowable revenue per member ($7,208.88 as determined in step three) by the new three-year average (550 as determined in step two). The total amount of revenue allowed in 1998-99 in this fictitious district is $3,964,884 ($7,208.88 x 550), unless exemptions are approved. A district’s revenue limit can be increased by various factors such as new costs that occur when a district attaches new property or when the district is required to assume new financial responsibilities from another governmental unit. The revenue limit may also be increased if a district experiences a loss of Federal Impact Aid funds, passes a referendum for the express purpose of increasing the limit, or is experiencing declining enrollment. After the revenue limit and any exemptions to the limit are determined, a district’s allowable levy for the 1998-99 school year can be determined. This is done by subtracting the general aid the district will receive in 1998-99 from the revenue limit. The allowable levy is distributed among the general operating fund (Fund 10), the capital projects fund (Fund 40), and the community service fund (Fund 80). Any debt service levies derived from new debt since 1993 that was not approved by referendum must also be included in the revenue limit (Fund 38). Districts are not required to levy the total amount allowed. By not levying the maximum allowed, however, the district loses some of its future ability to levy. A district that did not levy its full allowable amount the previous year may increase its revenue limit in the current year by 75% of the amount under-levied in the previous year. 24

GUARANTEES FOR JULY 1 ESTIMATE: K-12 UHS K-8

PRIMARY (G1) 1,930,000 5,790,000 2,895,000

SECONDARY (G6) 1,083,469 3,250,407 1,625,203

Tomah Area 5747 TERTIARY (G11) 546,174 1,638,522 819,2612015-16 JULY 1 ESTIMATE

PART A: 2014-15 AUDITED MEMBERSHIP FTE PART E: 2014-15 SHARED COST - CONTINUED E5 = 30,291,012.00A1 3RD FRI SEPT 14 MEMBERSHIP* (include Youth Challenge) 2,996.00 E6 PRIMARY COST CEILING PER MEMBER 1,000A2 2ND FRI JAN 15 MEMBERSHIP* (include Youth Challenge) 2,976.00 E7 PRIMARY CEILING (A7 * E6) 3,094,000A3 TOTAL (A1 + A2) 5,972.00 E8 PRIMARY SHARED COST (LESSER OF E5 OR E7) 3,094,000.00A4 AVERAGE (A3/2) (ROUNDED) 2,986.00 E9 SECONDARY COST CEILING PER MEMBER 9,534A5 SUMMER 14 FTE EQUIVALENT* 108.00 E10 SECONDARY CEILING (A7 * E9) 29,498,196A6 FOSTER GROUP + PARTTIME RESIDENT FTE EQUIVALENT (AVE SEPT+JAN) 0.32 E11 SECONDARY SHARED COST 26,404,196.00

A6 A PARTTIME NON-RESIDENT FTE EQUIVALENT (AVE SEPT+JAN) 0.00 ((LESSER OF E5 OR E10) - E8)A7 AID MEMBERSHIP (A4+A5+A6+A6A) [FOR MILWAUKEE ONLY:(max of A1 or A2)+A5+A6+A6A] 3,094.00 E12 TERTIARY SHARED COST 792,816.00

* Ch 220 Resident Inter FTE counts only 75%. (GREATER OF (E5 - E8 - E11) OR 0)SHARED COST PER MEMBER = $9,790

PART B: 2014-15 GENERAL FUND DEDUCTIBLE RECEIPTS (BUDGET)B1 TOTAL REVENUE & TRNSF IN 10R 000000 000 + 31,022,838.00 PART F: EQUALIZED PROPERTY VALUE B2 PROP TAX + COMPUTER AID 10R 210 + 691 - 10,968,539.00 F1 2014 EQUALIZED VALUE (CERT MAY 15) + EXEMPT COMPUTER VALUE 1,505,059,472B3 GENERAL STATE AID 10R 000000 620 - 17,401,188.00 VALUE PER MEMBER = 486,445B4 NON-DED IMPACT AID (DPI ESTIMATE) - 16,796.00B5 REORG SETTLEMENT 10R 000000 850 - 0.00 PART G: 2015-16 EQUAL AID BY TIER: USING 2014-15 BUDGET DATAB6 LONG TERM OP BORR, NOTE 10R 000000 873 - 0.00 G1 PRIMARY GUARANTEED VALUE PER MEMBER 1,930,000B7 LONG TERM OP BORR, STF 10R 000000 874 - 0.00 G2 PRIMARY GUARANTEED VALUATION (A7 * G1) 5,971,420,000B8 PROPERTY TAX/EQUAL AID REFUND 10R 000000 972 - 0.00 G3 PRIMARY REQUIRED RATE (E8 / G2) 0.00051813B9 DEDUCTIBLE RECEIPTS (TO LINE C6) = 2,636,315.00 G4 PRIMARY NET GUARANTEED VALUE (G2 - F1) 4,466,360,528

G5 PRIMARY EQUALIZATION AID (G3 * G4) (NOT LESS THAN 0) 2,314,155.38PART C: 2014-15 NET COST OF GENERAL FUND (BUDGET) G6 SECONDARY GUARANTEED VALUE PER MEMB 1,083,469

C1 TOTAL GF EXPENDITURES 10E 000000 000 + 31,022,838.00 G7 SECONDARY GUARANTEED VALUATION (A7 * G6) 3,352,253,086C2 DEBT SRVC TRANSFER 10E 411000 838+839 - 0.00 G8 SECONDARY REQUIRED RATE (E11 / G7) 0.00787655C3 REORG SETTLEMENT 10E 491000 950 - 0.00 G9 SECONDARY NET GUARANTEED VALUE (G7 - F1) 1,847,193,614C4 REFUND PRIOR YEAR REV 10E 492000 972 - 2,000.00 G10 SECONDARY EQUALIZATION AID (G8 * G9) 14,549,512.86C5 GROSS COST GEN FUND (C1 - C2 - C3 - C4) + 31,020,838.00 G11 TERTIARY GUARANTEED VALUE PER MEMB 546,174C6 DEDUCTIBLE RECEIPTS (FROM LINE B9) - 2,636,315.00 G12 TERTIARY GUARANTEED VALUATION (A7 * G11) 1,689,862,356C7 OPERATIONAL DEBT, INTEREST 38E+39E 283000 680 + 0.00 G13 TERTIARY REQUIRED RATE (E12 / G12) 0.00046916C8 NET COST GENERAL FUND (NOT LESS THAN 0) = 28,384,523.00 G14 TERTIARY NET GUARANTEED VALUE (G12 - F1) 184,802,884

G15 TERTIARY EQUALIZATION AID (G13 * G14) 86,702.12PART D: 2014-15 NET COST OF DEBT SERVICE FUNDS (BUDGET)

D1 TOTAL REVENUE & TRNSF IN 38R + 39R 000 + 1,884,258.00 PART H: 2015-16 JULY 1 ESTIMATE OF EQUALIZATION AIDD2 TRNSF FROM GEN FUND 10E 411000 838 + 839 - 0.00 H1 2015-16 EQUALIZATION AID ELIGIBILITY (G5+G10+G15) NOT< 0 16,950,370.00D3 PROPERTY TAXES 38R + 39R 210 - 1,884,258.00 H2 PARENTAL CHOICE DEDUCT, EQUALIZATION AID (MPS only) 0.00D4 PAYMENT IN LIEU OF TAX 38R + 39R 220 - 0.00 H2 A. PAYMENT TO MILWAUKEE SCHOOL DISTRICT FROM CITY OF MILWAUKEE 0.00D5 NON-REV RECEIPTS 38R + 39R 800 - 0.00 H3 MILWAUKEE CHARTER PGM DEDUCT, EQUALIZATION AID (Line H1 * -0.0162608655) -275,628.00D6 DEDUCTIBLE RECEIPTS (D1-D2-D3-D4-D5) - 0.00 H4 2014-15 OCT-TO-FINAL ADJUSTMENT, EQUALIZATION AID 3,656.00D7 TOTAL EXPENDITURES 38E + 39E 000 + 1,906,489.00 H5 PRIOR YEAR (2014-15) DATA ERROR ADJUSTMENT 0D8 AIDABLE FUND 41 EXP (DPI ESTIMATE) + 0.00 H6 2015-16 EQUALIZATION AID - JULY 1 ESTIMATE (ROUND) (H1+H2+H3+H4+H5) 16,678,398D9 REFINANCING 38E + 39E 282000 - 0.00

D10 OPERATIONAL DEBT PAYMENT 38E + 39E 283000 - 0.00D11 NET COST DEBT SERVICE FUNDS (CAN BE NEGATIVE) = 1,906,489.00 I1 2015-16 SPECIAL ADJUSTMENT AID and/or CHAPTER 220 AID ELIGIBILITY 0.00

I2 A. PARENTAL CHOICE DEDUCT, SPEC ADJ AID and/or CHAPTER 220 AID (MPS only) 0.00PART E: 2014-15 SHARED COST (BUDGET) I2 B. MILW CHARTER DEDUCT, SPEC ADJ AID and/or CHAPTER 220 AID (Line I1 * -0.0162608655) 0.00

E1 NET COSTS: GEN + DEBT SERV FUNDS (C8 + D11) + 30,291,012.00 I2 C. 2014-15 OCT-TO-FINAL ADJUSTMENT, SPEC ADJ AID and/or CHAPTER 220 AID 0.00E2 COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORTATION - 0.00 I3 2015-16 SPEC ADJ AID and/or CHAP 220-JULY 1 EST (ROUND) (I1+I2A+I2B+I2C) 0.00E3 IMPACT AID NON-DEDUCTIBLE - 0.00 I4 2014-15 OCT-TO-FINAL ADJUSTMENT, CHOICE/CHARTER DEDUCTION -49.00E4 TOTAL SHARED COST FOR EQUALIZATION AID = 30,291,012.00 *I5 2015-16 JULY 1 ESTIMATE OF GENERAL AID (H6+I3+I4) 16,678,349

THIS IS THE JULY 1 ESTIMATE FOR THE 2015-16 FISCAL YEAR. DISTRICTS ARE REMINDED THAT THE OCTOBER 15, 2015 GENERAL AID CERTIFICATION MUST BE USED WHEN SETTING THE FALL, 2015 LEVY.

LINE I1: COMPUTATIONAL DETAILS EXPLAINING THE NUMBER FOUND IN LINE I1, IF GREATER THAN 0, CAN BE FOUND ON THE "BREAKDOWN OF LINE I1" TAB IN THIS WORKBOOK.COLOR-CODING WILL ASSIST DISTRICTS IN IDENTIFYING WHICH AMOUNTS ON PAGE 2 WERE SUMMED TO ARRIVE AT THE NUMBERS APPEARING ON THIS PAGE.

WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTIONJULY 1 ESTIMATE 2015-16 GENERAL AID

DISTRICTS ARE REMINDED THAT THE AMOUNT IN

*** PART I: 2015-16 JULY 1 ESTIMATE - SPECIAL ADJUSTMENT, INTER, AND INTRA AID SUMMARY ***

USING 2014-15 MEMBERSHIP, 2014-15 BUDGET REPORT & 2014 EQUALIZED (MAY 2015 CERT) VALUES

Using the Joint Committee on Finance amendments to 2015 Senate/Assembly Bill 21 (2015-2017 Biennial Budget Bill)

25

Percent Percent Percent TAX EQUALIZED MILL Increase Increase Increase

LEVY VALUATION RATE In Tax Levy In Valuation In Mill Rate1966 710,000.00$ 45,194,100$ 0.01571001967 795,000.00$ 47,437,800$ 0.0167588 11.97% 4.96% 6.68%1968 959,000.00$ 50,471,200$ 0.0190009 20.63% 6.39% 13.38%1969 1,045,000.00$ 53,540,200$ 0.0195180 8.97% 6.08% 2.72%1970 1,210,370.00$ 62,070,300$ 0.0195000 15.82% 15.93% -0.09%1971 1,247,016.55$ 67,406,300$ 0.0185000 3.03% 8.60% -5.13%1972 1,247,347.30$ 62,101,000$ 0.0200858 0.03% -7.87% 8.57%1973 1,098,801.00$ 95,388,100$ 0.0115193 -11.91% 53.60% -42.65%1974 1,211,035.21$ 112,804,000$ 0.0107357 10.21% 18.26% -6.80%1975 1,418,884.84$ 139,069,000$ 0.0102027 17.16% 23.28% -4.96%1976 1,503,543.94$ 169,122,600$ 0.0088903 5.97% 21.61% -12.86%1977 1,770,500.00$ 187,574,000$ 0.0094389 17.76% 10.91% 6.17%1978 1,895,889.05$ 226,012,523$ 0.0083884 7.08% 20.49% -11.13%1979 2,211,974.55$ 250,311,588$ 0.0088369 16.67% 10.75% 5.35%1980 2,432,881.65$ 291,472,801$ 0.0083469 9.99% 16.44% -5.55%1981 2,806,651.62$ 303,190,745$ 0.0092570 15.36% 4.02% 10.90%1982 2,806,651.00$ 333,104,740$ 0.0084257 0.00% 9.87% -8.98%1983 3,020,785.55$ 329,423,817$ 0.0091699 7.63% -1.11% 8.83%1984 3,269,802.42$ 342,627,998$ 0.0095433 8.24% 4.01% 4.07%1985 3,239,230.98$ 349,168,759$ 0.0092770 -0.93% 1.91% -2.79%1986 3,587,999.97$ 331,296,611$ 0.0108302 10.77% -5.12% 16.74%1987 4,191,871.86$ 333,003,397$ 0.0125881 16.83% 0.52% 16.23%1988 4,379,931.00$ 341,425,984$ 0.0128283 4.49% 2.53% 1.91%1989 5,036,494.56$ 342,614,875$ 0.0147002 14.99% 0.35% 14.59%1990 5,710,361.94$ 377,494,755$ 0.0151270 13.38% 10.18% 2.90%1991 6,201,905.24$ 399,413,254$ 0.0155275 8.61% 5.81% 2.65%1992 6,347,764.35$ 420,332,083$ 0.0151018 2.35% 5.24% -2.74%1993 6,847,990.80$ 450,933,907$ 0.0151862 7.88% 7.28% 0.56%1994 7,031,635.51$ 483,306,385$ 0.0145490 2.68% 7.18% -4.20%1995 7,605,090.15$ 515,575,575$ 0.0147507 8.16% 6.68% 1.39%1996 6,328,301.91$ 556,257,685$ 0.0113766 -16.79% 7.89% -22.87%1997 5,841,246.95$ 584,093,325$ 0.0100005 -7.70% 5.00% -12.10%1998 5,739,205.40$ 610,875,333$ 0.0093951 -1.75% 4.59% -6.05%1999 5,611,893.46$ 657,533,766$ 0.0085348 -2.22% 7.64% -9.16%2000 6,031,523.23$ 705,680,755$ 0.0085471 7.48% 7.32% 0.14%2001 6,162,987.59$ 743,372,262$ 0.0082906 2.18% 5.34% -3.00%2002 5,565,403.00$ 787,348,638$ 0.0070685 -9.70% 5.92% -14.74%2003 6,508,204.60$ 859,381,998$ 0.0075731 16.94% 9.15% 7.14%2004 7,501,397.00$ 895,815,882$ 0.0083738 15.26% 4.24% 10.57%2005 6,786,122.00$ 980,563,794$ 0.0069206 -9.54% 9.46% -17.35%2006 8,097,745.00$ 1,079,957,073$ 0.0074982 19.33% 10.14% 8.35%2007 8,556,517.00$ 1,167,521,160$ 0.0073288 5.67% 8.11% -2.26%2008 8,902,433.13$ 1,226,105,362$ 0.0072607 4.04% 5.02% -0.93%2009 10,146,863.00$ 1,298,911,270$ 0.0078118 13.98% 5.94% 7.59%2010 10,437,147.00$ 1,301,962,442$ 0.0080165 2.86% 0.23% 2.62%2011 11,082,235.00$ 1,319,306,142$ 0.0084000 6.18% 1.33% 4.78%2012 11,570,425.00$ 1,315,873,061$ 0.0087930 4.41% -0.26% 4.68%2013 12,350,255.00$ 1,421,277,028$ 0.0086895 6.74% 8.01% -1.18%2014 12,773,528.00$ 1,501,856,865$ 0.0085052 3.43% 5.67% -2.12%2015 12,901,157.00$ 1,516,875,434$ 0.0085051 1.00% 1.00% 0.00%

4.35% 3.15% 1.23%6.76% 4.52% 2.15%5.52% 5.29% 0.28%

Tomah Area School District Levy, Equalized Values, and Mill Rate History

5 Year Average10 Year Average15 Year Average

* The School District Certification of Equalized Valuation for 2015 will not be known until October 1, 2015.*

26

0.005

0.007

0.009

0.011

0.013

0.015

0.017

0.019

0.021

1966

1968

1970

1972

1974

1976

1978

1980

1982

1984

1986

1988

1990

1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

2012

2014

MILL RATE HISTORY

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

1966

1968

1970

1972

1974

1976

1978

1980

1982

1984

1986

1988

1990

1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

2012

2014

TAX LEVY HISTORY

$0

$200,000,000

$400,000,000

$600,000,000

$800,000,000

$1,000,000,000

$1,200,000,000

$1,400,000,000

$1,600,000,000

1966

1968

1970

1972

1974

1976

1978

1980

1982

1984

1986

1988

1990

1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

2012

2014

EQUALIZED VALUATION HISTORY

27

CITIZEN’S GUIDE TO UNDERSTANDING

THE 2015-16 PROPOSED BUDGET

FOR THE TOMAH AREA SCHOOL DISTRICT

The preceding pages showing undifferentiated curriculum, regular curriculum, vocational curriculum, etc. follows the Department of Public Instruction’s recommended format. The following pages detailing the proposed budget are the same pages received by the Board of Education during the budget hearing process. Budgets are shown by building and department rather than by function.

28

2015-2016 Summary of Revenue and Expenditures

YTD Activity 2013-2014

Budget Beginning 2014-2015

Budget October 20, 2014

Budget April 21, 2015

Budget Beginning Budget 2015-2016 Difference

Total Fund 10 Revenues 31,398,973$ 31,046,290$ 31,022,837$ 31,195,838$ 31,696,156$ 673,319$ Total Fund 10 Expenses 31,357,597$ 31,046,290$ 31,022,837$ 31,195,838$ 31,696,156$ 673,319$ Difference 41,375$ -$ 0$ 0$ -$ (0)$

Total Fund 10 Revenues Less Grants 30,133,142$ 29,920,806$ 29,897,353$ 29,913,337$ 30,588,610$ 691,257$ Total Fund 10 Expenditures Less Grants 30,091,767$ 29,920,806$ 29,897,353$ 29,913,337$ 30,588,610$ 691,257$ Difference 41,375$ -$ -$ 0$ -$ -$

Total Fund 10 Revenues - Grants 1,265,830$ 1,125,484$ 1,125,484$ 1,282,501$ 1,107,546$ (17,938)$ Total Fund 10 Expenditures - Grants 1,265,830$ 1,125,484$ 1,125,484$ 1,282,501$ 1,107,546$ (17,938)$ Difference -$ -$ -$ 0$ -$ -$

Total Fund 27 Revenues 4,475,783$ 4,363,196$ 4,381,988$ 4,653,809$ 4,452,510$ 70,522$ Total Fund 27 Expenses 4,475,783$ 4,363,196$ 4,381,988$ 4,653,809$ 4,452,510$ 70,522$ Difference -$ -$ -$ -$ -$ -$

Total Fund 27 Revenues Less Grants 3,881,563$ 3,737,514$ 3,756,306$ 4,028,962$ 3,847,187$ 90,882$ Total Fund 27 Expenses Less Grants 3,881,563$ 3,737,514$ 3,756,306$ 4,028,962$ 3,847,187$ 90,882$ Difference -$ -$ -$ -$ -$ -$

Total Fund 27 Revenue Grants Only 594,220$ 625,682$ 625,682$ 624,847$ 605,322$ (20,360)$ Total Fund 27 Expenses Grant Only 594,220$ 625,682$ 625,682$ 624,847$ 605,322$ (20,360)$ Difference -$ -$ -$ -$ -$ -$

Total Fund 38/39 Revenues 2,040,341$ 684,346$ 1,884,346$ 1,884,346$ 636,756$ (1,247,590)$ Total Fund 38/39 Expenses 2,058,962$ 706,577$ 1,906,577$ 1,906,577$ 627,083$ (1,279,495)$ Difference (18,621)$ (22,231)$ (22,231)$ (22,231)$ 9,674$ 31,905$

29

FUND 10YTD Activity 2013-2014




Budget Beginning Budget 2015-2016

Budget Difference

Percent Change

A C D E F G G-E (G-E)/ELemonweir $29,376 $23,045 $23,045 $23,045 $21,348 ($1,697) -7.36%Miller $21,855 $21,163 $21,163 $21,500 $18,715 ($2,449) -11.57%Oakdale $6,247 $6,353 $6,353 $6,407 $5,411 ($942) -14.82%Camp Douglas $3,544 $3,843 $3,843 $3,843 $3,240 ($603) -15.70%Wyeville $8,250 $9,092 $9,092 $9,111 $8,101 ($991) -10.90%Warrens $9,107 $8,819 $8,819 $8,855 $9,269 $450 5.10%LaGrange $29,583 $27,604 $27,604 $28,215 $25,162 ($2,442) -8.85%Common School Library Fund $55,007 $44,398 $44,398 $44,398 $44,436 $38 0.09%District Music/Art/PE/ $23,027 $25,173 $25,173 $24,942 $24,001 ($1,172) -4.65%Total Elementary NonSalary $185,997 $169,489 $169,489 $170,317 $159,682 ($9,808) -5.79%Elementary Salary $6,846,363 $6,666,659 $6,632,261 $6,904,063 $6,860,613 $228,352 3.44%TOTAL ELEMENTARY $7,032,360 $6,836,148 $6,801,751 $7,074,380 $7,020,295 $218,545 3.21%Middle School $3,820,367 $3,685,916 $3,677,259 $3,804,651 $3,639,504 ($37,755) -1.03%Senior High School $5,410,380 $5,229,121 $5,172,904 $5,341,168 $5,349,326 $176,422 3.41%Alternative School $424,901 $344,379 $344,376 $346,752 $335,098 ($9,278) -2.69%English as a Second Language $17,289 $16,757 $16,757 $16,838 $17,196 $440 2.62%Administration $1,216,001 $1,111,398 $1,113,339 $1,148,874 $1,103,141 ($10,198) -0.92%Health $35,040 $33,973 $33,973 $35,857 $34,882 $909 2.68%Transportation $2,152,791 $2,028,778 $1,999,030 $1,990,550 $2,013,999 $14,969 0.75%Operation $2,105,852 $1,984,060 $1,923,668 $1,888,030 $1,945,776 $22,108 1.15%Construction $517,095 $474,242 $474,242 $647,913 $950,000 $475,758 100.32%Maintenance $765,257 $635,719 $635,719 $659,242 $640,537 $4,818 0.76%District Wide Reading $150,244 $137,917 $161,333 $111,678 $170,135 $8,803 5.46%District Wide Programs $4,594,964 $5,690,830 $5,718,468 $4,953,307 $5,863,085 $144,616 2.53%District Wide AV $43,979 $32,127 $32,127 $43,815 $30,529 ($1,598) -4.98%Curriculum $440,652 $559,520 $602,308 $372,874 $449,581 ($152,727) -25.36%Technology $828,238 $640,169 $682,956 $972,158 $521,311 ($161,645) -23.67%Gifted & Talented $71,340 $3,904 $3,904 $6,939 $3,904 $0 0.01%Native American Education $899 $2,500 $2,500 $2,500 $2,500 $0 0.00%4K (Four Year Old Kindergarten) $464,120 $473,350 $500,741 $495,812 $497,810 ($2,930) -0.59%Fund 10 Grants $1,265,830 $1,125,484 $1,125,484 $1,282,501 $1,107,546 ($17,938) -1.59%FUND 10 TOTAL $31,357,597 $31,046,290 $31,022,837 $31,195,838 $31,696,156 $673,319 2.17%

Fund Grand Totals

30

FUND 27 TOTAL Lemonweir $0 0.00%Miller $0 0.00%Oakdale $0 0.00%Camp Douglas $0 0.00%Wyeville $0 0.00%Warrens $0 0.00%LaGrange $0 0.00%Total Elementary Non-SalaryElementary Salary $1,458,790 $1,454,106 $1,475,641 $1,558,357 $1,512,614 $36,973 2.51%Elementary Salary & Non-Salary $1,458,790 $1,454,106 $1,475,641 $1,558,357 $1,512,614 $36,973 2.51%Middle School $635,569 $645,804 $613,567 $661,062 $623,351 $9,784 1.59%High School $644,468 $625,466 $616,272 $655,286 $633,989 $17,717 2.87%Transportation $224,740 $211,971 $229,720 $235,969 $226,095 ($3,625) -1.58%District Wide $917,994 $800,167 $821,106 $918,288 $851,139 $30,033 3.66%Fund 27 Grants $594,220 $625,682 $625,682 $624,847 $605,322 ($20,360) -3.25%FUND 27 TOTAL $4,475,783 $4,363,196 $4,381,988 $4,653,809 $4,452,510 $70,522 1.61%

FUND 38 & 39 TOTAL $2,058,962 $706,577 $1,906,577 $1,906,577 $627,083 ($1,279,495) -67.11%

FUND 10 TOTAL $31,357,597 $31,046,290 $31,022,837 $31,195,838 $31,696,156 $673,319 2.17%FUND 27 TOTAL $4,475,783 $4,363,196 $4,381,988 $4,653,809 $4,452,510 $70,522 1.61%FUND 38 & 39 TOTAL $2,058,962 $706,577 $1,906,577 $1,906,577 $627,083 ($1,279,495) -67.11%GRAND TOTAL $37,892,342 $36,116,063 $37,311,401 $37,756,224 $36,775,748 ($535,654) -1.44%

Fund Grand Totals

31

Salary-Non Salary "Less Grants" Total






Budget Difference

Percent Change

A C D E F G G-E (G-E)/ELemonweir $29,376 $23,045 $23,045 $23,045 $21,348 ($1,697) -7.36%Miller $21,855 $21,163 $21,163 $21,500 $18,715 ($2,449) -11.57%Oakdale $6,247 $6,353 $6,353 $6,407 $5,411 ($942) -14.82%Camp Douglas $3,544 $3,843 $3,843 $3,843 $3,240 ($603) -15.70%Wyeville $8,250 $9,092 $9,092 $9,111 $8,101 ($991) -10.90%Warrens $9,107 $8,819 $8,819 $8,855 $9,269 $450 5.10%LaGrange $29,583 $27,604 $27,604 $28,215 $25,162 ($2,442) -8.85%District Music/Art/PE $23,027 $25,173 $25,173 $24,942 $24,001 ($1,172) -4.65%Common School Library Fund $55,007 $44,398 $44,398 $44,398 $44,436 $38 0.09%Total Elementary NonSalary $185,997 $169,489 $169,489 $170,317 $159,682 ($9,808) -5.79%Elementary Salary $6,846,363 $6,666,659 $6,632,261 $6,904,063 $6,860,613 $228,352 3.44%TOTAL ELEMENTARY $7,032,360 $6,836,148 $6,801,751 $7,074,380 $7,020,295 $218,545 3.21%Middle School $3,820,367 $3,685,916 $3,677,259 $3,804,651 $3,639,504 ($37,755) -1.03%Senior High School $5,410,380 $5,229,121 $5,172,904 $5,341,168 $5,349,326 $176,422 3.41%Alternative School $424,901 $344,379 $344,376 $346,752 $335,098 ($9,278) -2.69%English Language Learner $17,289 $16,757 $16,757 $16,838 $17,196 $440 2.62%Administration $1,216,001 $1,111,398 $1,113,339 $1,148,874 $1,103,141 ($10,198) -0.92%Health $35,040 $33,973 $33,973 $35,857 $34,882 $909 2.68%Transportation $2,152,791 $2,028,778 $1,999,030 $1,990,550 $2,013,999 $14,969 0.75%Operation $2,105,852 $1,984,060 $1,923,668 $1,888,030 $1,945,776 $22,108 1.15%Construction $517,095 $474,242 $474,242 $647,913 $950,000 $475,758 100.32%Maintenance $765,257 $635,719 $635,719 $659,242 $640,537 $4,818 0.76%District Wide Reading $150,244 $137,917 $161,333 $111,678 $170,135 $8,803 5.46%District Wide Programs $4,594,964 $5,690,830 $5,718,468 $4,953,307 $5,863,085 $144,616 2.53%District Wide AV $43,979 $32,127 $32,127 $43,815 $30,529 ($1,598) -4.98%Curriculum $440,652 $559,520 $602,308 $372,874 $449,581 ($152,727) -25.36%Technology $828,238 $640,169 $682,956 $972,158 $521,311 ($161,645) -23.67%Gifted & Talented $71,340 $3,904 $3,904 $6,939 $3,904 $0 0.00%Native American Education $899 $2,500 $2,500 $2,500 $2,500 $0 0.00%4K (Four Year Old Kindergarten) $464,120.04 $473,349.74 $500,740.55 $495,811.80 $497,810.41 ($2,930) -0.59%FUND 10 TOTAL $30,091,767 $29,920,806 $29,897,353 $29,913,337 $30,588,610 $691,257 2.31%

32

FUND 27 TOTALLemonweirMillerOakdaleCamp DouglasWyeville WarrensLaGrangeTotal Elementary Non-SalaryElementary Salary $1,458,790 $1,454,106 $1,475,641 $1,558,357 $1,512,614 $36,973 2.51%Elementary Salary & Non-Salary $1,458,790 $1,454,106 $1,475,641 $1,558,357 $1,512,614 $36,973 2.51%Middle School $635,569 $645,804 $613,567 $661,062 $623,351 $9,784 1.59%High School $644,468 $625,466 $616,272 $655,286 $633,989 $17,717 2.87%Transportation $224,740 $211,971 $229,720 $235,969 $226,095 ($3,625) -1.58%District Wide $917,994 $800,167 $821,106 $918,288 $851,139 $30,033 3.66%FUND 27 TOTAL $3,881,563 $3,737,514 $3,756,306 $4,028,962 $3,847,187 $90,882 2.42%

FUND 38 & 39 TOTAL $2,058,962 $706,577 $1,906,577 $1,906,577 $627,083 ($1,279,495) -67.11%

FUND 10 TOTAL $30,091,767 $29,920,806 $29,897,353 $29,913,337 $30,588,610 $691,257 2.31%FUND 27 TOTAL $3,881,563 $3,737,514 $3,756,306 $4,028,962 $3,847,187 $90,882 2.42%FUND 38 & 39 TOTAL $2,058,962 $706,577 $1,906,577 $1,906,577 $627,083 ($1,279,495) -67.11%GRAND TOTAL $36,032,291 $34,364,897 $35,560,236 $35,848,875 $35,062,879 ($497,356) -1.40%

33

GRANTS - NON-SALARY BUDGET YTD Activity 2013-2014





Budget Difference

Percent Change Notes

A C D E F G G-E (G-E)/EECIA Title 1 - Fund 10 (141) $49,613 $135,049 $119,234 $18,053 $93,356 ($25,878) -21.70%Title II-A - Fund 10 (365) $38,975 $54,047 $64,844 $45,172 $74,536 $9,692 14.95%CESA Mini Grant -(711) $0 $0 $0 $125 $0 $0 0.00%CESA Mini Grant -(712) $500 $0 $0 $400 $0 $0 0.00%WI Fast Forward - (716) $0 $0 $0 $77,890 $0 $0 0.00%Montessori - (360) $0 $0 $0 $158,816 $0 $0 0.00%Peer Mentoring - (387) $10,438 $0 $0 $24,800 $0 $0 0.00%DoD Foreign Language and Math (801) $256,193 $141,756 $145,894 $142,905 $135,848 ($10,046) -6.89%Reading Intervention Grant (720) $35,779 $0 $0 $0 $0 $0 0.00%Vocational Education Aid - Fund 10 (400) $16,009 $16,132 $16,669 $15,405 $13,639 ($3,030) -18.18%CESA Mini Grant -Fund 27 (711) $0 $0 $0 $0 $0 $0 0.00%PL 94-142 - Fund 27 $298,408 $341,745 $342,103 $312,595 $319,420 ($22,683) -6.63%PL 99-457 - Fund 27 $6,754 $10,530 $10,530 $5,821 $8,000 ($2,530) -24.03%American Indian Language $4,995 $5,000 $5,000 $7,000 $0 ($5,000) -100.00%IESSAA Indian Education Grant - Fund 29 $0 $0 $0 $0 $0 $0 0.00%

$717,663 $704,259 $704,273 $808,982 $644,799 ($59,475) -8.44%

GRANTS - SALARY BUDGETYTD Activity 2013-2014





Budget Difference

Percent Change

ECIA Title 1 - Fund 10 $654,640 $636,816 $652,631 $651,645 $665,990 $13,359 2.05%Title II-A - Fund 10 $108,167 $91,179 $80,382 $80,886 $83,075 $2,693 3.35%CESA Mini Grant -(711) $0 $0 $0 $0 $0 $0 0.00%CESA Mini Grant -(712) $0 $0 $0 $0 $0 $0 0.00%WI Fast Forward - (716) $0 $0 $0 $0 $0 $0 0.00%Montessori - (360) $0 $0 $0 $16,184 $0 $0 0.00%Peer Mentoring - (387) $0 $0 $0 $0 $0 $0 0.00%DoD Foreign Language and Math (801) $25,307 $30,244 $26,106 $29,095 $26,152 $46 0.18%Reading Intervention Grant $48,421 $0 $0 $0 $0 $0 0.00%Vocational Education Aid - Fund 10 $17,293 $15,261 $14,724 $14,650 $14,950 $226 1.54%CESA Mini Grant -Fund 27 (711) $15,000 $15,000 $15,000 $16,500 $0 ($15,000) -100.00%PL 94-142 - Fund 27 $266,652 $250,855 $250,497 $280,005 $270,284 $19,787 7.90%PL 99-457 - Fund 27 $7,406 $7,552 $7,552 $9,927 $7,618 $66 0.87%American Indian Language $0 $0 $0 $0 $0 $0 0.00%IESSAA Indian Education Grant - Fund 29 $25,296 $26,012 $26,012 $26,012 $20,203 ($5,809) -22.33%

$1,168,183 $1,072,919 $1,072,905 $1,124,903 $1,088,272 $15,368 1.43%

34

GRANTS - TOTAL SAL/NON-SALARYYTD Activity 2013-2014





Budget Difference

Percent Change

ECIA Title 1 - Fund 10 $704,253 $771,865 $771,865 $669,699 $759,346 ($12,519) -1.62%Title II-A - Fund 10 $147,142 $145,226 $145,226 $126,057 $157,611 $12,385 8.53%CESA Mini Grant -(711) $0 $0 $0 $0 $0 $0 0.00%CESA Mini Grant -(712) $0 $0 $0 $0 $0 $0 0.00%WI Fast Forward - (716) $0 $0 $0 $77,890 $0 $0 0.00%Montessori - (360) $0 $0 $0 $175,000 $0 $0 0.00%Peer Mentoring - (387) $10,438 $0 $0 $24,800 $0 $0 0.00%DoD Foreign Language and Math (801) $281,500 $172,000 $172,000 $172,000 $162,000 ($10,000) -5.81% New GrantReading Intervention Grant $84,200 $0 $0 $0 $0 $0 0.00% Grant EndedVocational Education Aid - Fund 10 $33,302 $31,393 $31,393 $30,055 $28,589 ($2,804) -8.93%CESA Mini Grant -Fund 27 (711) $15,000 $15,000 $15,000 $16,500 $0 ($15,000) -100.00% New GrantPL 94-142 - Fund 27 $565,060 $592,600 $592,600 $592,600 $589,704 ($2,896) -0.49%PL 99-457 - Fund 27 $14,160 $18,082 $18,082 $15,747 $15,618 ($2,464) -13.63%American Indian Language $4,995 $5,000 $5,000 $7,000 $0 ($5,000) -100.00% Unknown at this timeIESSAA Indian Education Grant - Fund 29 $25,296 $26,012 $26,012 $26,012 $20,203 ($5,809) -22.33%

$1,885,346.18 $1,777,178.00 $1,777,178.00 $1,933,360.54 $1,733,071.07 ($44,106.93) -2.48%

35

SALARY BUDGET FUND 10 YTD Activity 2013-2014





Budget Difference

Percent Change

Lemonweir Miller Oakdale Camp Douglas Wyeville Warrens LaGrange Music/Art/PE/Guid/Chap/Library

A C D E F G G-E (G-E)/EElementary $6,846,363 $6,666,659 $6,632,261 $6,904,063 $6,860,613 $228,352 3.44%Middle School $3,720,403 $3,601,003 $3,592,346 $3,720,338 $3,563,949 ($28,397) -0.79% Staff ReductionsSenior High School $5,086,233 $4,986,490 $4,930,274 $5,076,791 $5,082,770 $152,496 3.09%Alternative School $406,677 $315,258 $315,255 $314,613 $304,934 ($10,322) -3.27% Replacement didn't take healthEnglish Language Learner $17,005 $16,057 $16,057 $16,138 $16,496 $440 2.74%Administration $627,073 $598,443 $600,384 $624,075 $617,881 $17,497 2.91%Health $31,604 $30,501 $30,501 $31,999 $30,707 $206 0.67%Transportation $1,142,581 $1,102,926 $1,073,178 $1,117,698 $1,082,212 $9,034 0.84% Decreases in health and dental enrollmentOperation $1,041,065 $976,623 $916,232 $995,542 $937,473 $21,242 2.32%Construction Maintenance $393,150 $389,794 $389,794 $395,136 $397,812 $8,018 2.06%District Reading $150,244 $137,917 $161,333 $111,678 $170,135 $8,803 5.46% Replacement higher pay

District Wide Programs $949,194 $2,069,869 $2,071,616 $944,329 $1,976,374 ($95,242) -4.60%Reduction to Severance, elimination of Social Worker, Retirement costs down

District Wide AV Curriculum $199,876 $257,795 $257,795 $263,413 $267,581 $9,786 3.80%Technology $216,650 $213,927 $213,927 $218,128 $219,311 $5,384 2.52%Gifted & Talented $66,958 $0 $0 $3,035 $0 $0 0.00%4K (Four Year Old Kindergarten) $347,990 $353,246 $380,637 $384,407 $377,380 ($3,257) -0.86% Elimination of 4K aide and secretaryWellness FUND 10 TOTAL $21,243,066 $21,716,508 $21,581,589 $21,121,383 $21,905,628 $324,039 1.50%

36

SalaryFUND 27Elementary $1,458,790 $1,454,106 $1,475,641 $1,558,357 $1,512,614 $36,973 2.51%Middle School $635,569 $645,804 $613,567 $661,062 $623,351 $9,784 1.59%High School $644,468 $625,466 $616,272 $655,286 $633,989 $17,717 2.87%Transportation $168,840 $158,971 $176,720 $190,614 $173,095 ($3,625) -2.05% Health and dental drop in enrollmentDistrict Wide Aid Eligible $784,291 $728,375 $730,503 $768,024 $757,836 $27,333 3.74%District Wide Non Aid Eligible $19,171 $17,617 $17,617 $19,333 $19,925 $2,308 13.10%FUND 27 TOTAL $3,711,130 $3,630,339 $3,630,320 $3,852,676 $3,720,809 $90,490 2.49%

FUND 38 + 39 TOTAL -$ -$ -$ -$ -$

FUND 10 TOTAL $21,243,066 $21,716,508 $21,581,589 $21,121,383 $21,905,628 $324,039 1.50% FUND 27 TOTAL $3,711,130 $3,630,339 $3,630,320 $3,852,676 $3,720,809 $90,490 2.49%FUND 38 + 39 TOTALGRAND TOTAL $24,954,196 $25,346,847 $25,211,909 $24,974,059 $25,626,437 $414,528 1.64%

37

NON-SALARY BUDGET






Budget Difference

Percent Change

A C D E F G G-E (G-E)/ELemonweir $29,376 $23,045 $23,045 $23,045 $21,348 ($1,697) -7.36%Miller $21,855 $21,163 $21,163 $21,500 $18,715 ($2,449) -11.57%Oakdale $6,247 $6,353 $6,353 $6,407 $5,411 ($942) -14.82%Camp Douglas $3,544 $3,843 $3,843 $3,843 $3,240 ($603) -15.70%Wyeville $8,250 $9,092 $9,092 $9,111 $8,101 ($991) -10.90%Warrens $9,107 $8,819 $8,819 $8,855 $9,269 $450 5.10%LaGrange $29,583 $27,604 $27,604 $28,215 $25,162 ($2,442) -8.85%District Music/Art/PE $23,027 $25,173 $25,173 $24,942 $24,001 ($1,172) -4.65%Common School Library Fund $55,007 $44,398 $44,398 $44,398 $44,436 $38 0.09%Elementary Total $185,997 $169,489 $169,489 $170,317 $159,682 ($9,808) -5.79%Middle School $92,053 $74,858 $74,858 $74,858 $65,550 ($9,307) -12.43%MS Athletics $7,911 $10,055 $10,055 $9,455 $10,005 ($50) -0.50%Senior High School $211,046 $171,820 $171,820 $171,820 $156,561 ($15,259) -8.88%HS Athletics $113,101 $70,810 $70,810 $92,557 $109,995 $39,185 55.34%Alternative School $18,223 $29,121 $29,121 $32,139 $30,164 $1,044 3.58%English Language Learner $284 $700 $700 $700 $700 $0 0.00%Administration $588,928 $512,955 $512,955 $524,799 $485,260 ($27,695) -5.40%Health $3,436 $3,472 $3,472 $3,859 $4,175 $704 20.27%Transportation $1,010,210 $925,852 $925,852 $872,852 $931,787 $5,935 0.64%Operation $1,064,787 $1,007,437 $1,007,437 $892,488 $1,008,303 $867 0.09%Construction $517,095 $474,242 $474,242 $647,913 $950,000 $475,758 100.32%Maintenance $372,107 $245,925 $245,925 $264,106 $242,725 ($3,200) -1.30%District Wide Programs $3,645,770 $3,620,961 $3,646,852 $4,008,978 $3,886,711 $239,859 6.58%District Wide AV $43,979 $32,127 $32,127 $43,815 $30,529 ($1,598) -4.98%Curriculum $240,776 $301,725 $344,513 $109,460 $182,000 ($162,512.80) -47.17%Technology $611,588 $426,242 $469,029 $754,029 $302,000 ($167,029.35) -35.61%Gifted & Talented $4,382 $3,904 $3,904 $3,904 $3,904 $0 0.00%Native American Education $899 $2,500 $2,500 $2,500 $2,500 $0 0.00%4K (Four Year Old Kindergarten) $116,130 $120,104 $120,104 $111,405 $120,431 $327 0.27%District Reading $0 $0 $0 $0 $0 $0 0.00%Wellness $0 $0 $0 $0 $0 $0 0.00%FUND 10 $8,848,702 $8,204,298 $8,315,764 $8,791,954 $8,682,982 $367,218 4.42%

Notes

38

FUND 27 Non-Salary BudgetLemonweir MillerOakdaleCamp Douglas Wyeville Warrens LaGrange Elementary Middle School High School Transportation $55,900 $53,000 $53,000 $45,354 $53,000 $0 0.00%District Wide Aid Eligible $106,710 $44,250 $44,250 $82,299 $73,378 $29,128 65.83%District Wide Non Aid Eligible $7,822 $9,925 $28,736 $48,632 $0 ($28,736) -100.00%FUND 27 TOTAL $170,432 $107,175 $125,986 $176,285 $126,378 $392 0.31%

FUND 38 & 39 DEBT SERVICE $2,058,962 $706,577 $1,906,577 $1,906,577 $627,083 ($1,279,495) -67.11%

FUND 10 TOTAL $8,848,702 $8,204,298 $8,315,764 $8,791,954 $8,682,982 $367,218 4.42%FUND 27 TOTAL $170,432 $107,175 $125,986 $176,285 $126,378 $392 0.31%FUND 38 & 39 TOTAL $2,058,962 $706,577 $1,906,577 $1,906,577 $627,083 ($1,279,495) -67.11%GRAND TOTAL $11,078,096 $9,018,050 $10,348,327 $10,874,816 $9,436,442 ($911,885) -8.81%

39

Alternative School

DescriptionYTD Activity 2013-2014




Beginning Budget 2015-2016

Budget Difference

Percent Change

Personal Services - Alternative School $1,626 $17,070 $17,070 $19,200 $17,070 $0 0.00%Emplee Travel - Alternative School $0 $0 $0 $36 $0 0.00%Postage - Undiffierentiated $573 $0 $0 $199 $0 0.00%

General Supplies - Alternative School $10,123 $7,758 $7,758 $8,412 $8,533 $775 9.99%General Supplies - Art $187 $0 $0 $0 $0 0.00%General Supplies - Music $42 $0 $0 $0 $0 0.00%Guidance Supplies - RKLC $0 $0 $0 $208 $208 100.00%General Supplies - Library $216 $200 $200 $200 $200 $0 0.00%Library Books - Library $4,360 $3,353 $3,353 $2,992 $3,035 ($318) -9.48%Periodicals - Alternative School $0 $0 $0 $0 $90 $90 100.00%Instrl Computer Software - Library $740 $740 $740 $1,028 $1,028 $288 38.98%Non Capital Equip - Furniture $285 $0 $0 $0 $0 $0 0.00%

$18,152 $29,121 $29,121 $32,067 $30,164 $1,044 3.58%

English Language Learner






Budget Difference

Percent Change

General Supplies - ELL $284 $700 $700 $700 $700 $0 0.00%$284 $700 $700 $700 $700 $0 0.00%

Explanation

$700

$30,164

Explanation

40

Administration






Budget Difference

Percent Change

Personal Services - Board Members (N$0 $11,000 $11,000 $0 $11,000 $0 0.00%Personal Services - Election $5,969 $4,500 $4,500 $2,715 $4,500 $0 0.00%Personal Services - Legal Services $110,713 $40,000 $40,000 $40,000 $40,000 $0 0.00%Personal Services - Audit $8,695 $10,050 $10,050 $8,695 $10,050 $0 0.00%Other Bd of Education - Bond & Invest $1,291 $1,000 $1,000 $928 $1,000 $0 0.00%Other Bd of Education - WASB Service$6,975 $6,500 $6,500 $6,542 $6,500 $0 0.00%Personal Services - District Administra$12,686 $9,744 $9,744 $19,121 $10,000 $256 2.63%Personal Services - Direction of Busine$41,064 $37,000 $37,000 $43,536 $40,000 $3,000 8.11%Emplee Travel - Board Members $2,423 $2,500 $2,500 $1,890 $2,500 $0 0.00%Emplee Travel - District Administration$2,311 $2,200 $2,200 $4,103 $4,000 $1,800 81.82%Emplee Travel - Direction of Business $4,867 $3,000 $3,000 $3,383 $3,000 $0 0.00%Advertising - Election Ads $1,251 $500 $500 $208 $500 $0 0.00%Advertising - Direction of Business $24,563 $15,000 $15,000 $25,837 $25,000 $10,000 66.67%Communication - Postage $12,511 $15,000 $15,000 $13,634 $14,000 ($1,000) -6.67%General Supplies - Election $177 $300 $300 $107 $200 ($100) -33.33%General Supplies - Direction of Busine$1,801 $2,200 $2,200 $2,200 $2,000 ($200) -9.09%General Supplies - Fiscal $506 $1,000 $1,000 $1,333 $1,000 $0 0.00%Furniture - Administration $3,930 $0 $0 $1,383 $0 $0 0.00%Periodicals Direction of Business $1,242 $1,239 $1,239 $1,248 $1,239 $0 0.00%Equip Rental - Direction of Business $1,847 $1,430 $1,430 $1,431 $1,430 $0 0.00%Operational Debt - Interest Short-Term $9,629 $10,000 $10,000 $11,149 $10,000 $0 0.00%District Liability Insurance $27,343 $31,365 $31,365 $31,473 $30,152 ($1,213) -3.87%District Property Insurance $38,850 $36,583 $36,583 $37,177 $47,503 $10,920 29.85%Workers Compensation $241,304 $243,600 $243,600 $243,600 $194,397 ($49,203) -20.20%Fidelity Bond Premiums $2,070 $2,194 $2,194 $2,194 $2,289 $95 4.33%Unemployment Compensation $17,637 $20,000 $20,000 $12,572 $15,000 ($5,000) -25.00%Dues & Fees - Direction of Business $7,274 $5,050 $5,050 $8,339 $8,000 $2,950 58.42%

$588,928 $512,955 $512,955 $524,799 $485,260 ($27,695) -5.40%

Health






Budget Difference

Percent Change

Personal Services - Health $65 $0 $0 $65.00 $1,575.00 $1,575 100.00%Emplee Travel - Health $963 $600 $600 $1,067.28 $800.00 $200 33.33%General Supplies Health $993 $1,000 $1,000 $2,679.36 $0.00 ($1,000) -100.00%Medical Supplies - Health $1,415 $1,800 $1,800 $47.25 $1,800.00 $0 0.00%Capital Equipment - Health $0 $72 $72 0 0 ($72) -100.00%

$3,436 $3,472 $3,472 $3,859 $4,175 $704 20.27%

$485,260

Explanation

$4,175

Explanation

Increase in premium

Increase in premium

Should Increase

41

Transportation






Budget Difference

Percent Change

Personal Service-Direction of Pupil Tra$19,962 $10,550 $10,550 $10,598 $10,550 $0 0.00%Property Services-Vehicle Maintenanc $28,450 $22,100 $22,100 $39,698 $22,100 $0 0.00%Parent Contract $4,028 $1,000 $1,000 $1,913 $1,000 $0 0.00%Emplee Travel - Direction Pupil Transp$999 $1,030 $1,030 $861 $1,030 $0 0.00%Petroleum Regular (Home to School) T$305,869 $325,000 $325,000 $249,650 $325,000 $0 0.00%CESA $0 $800 $800 $800 $0 ($800) -100.00%General Supplies-Vehicle Maintenance$207,919 $180,000 $180,000 $225,580 $180,000 $0 0.00%Apparel-Vehicle Maintenance $0 $900 $900 $900 $900 $0 0.00%Non-Capital Equip-Vehicle Maintenanc$13,850 $255 $255 $1,154 $255 $0 0.00%Equipment/Vehicles Maint Individually $377,181 $320,610 $320,610 $278,372 $320,610 $0 0.00%Liability Insurance - Transportation $50,906 $62,557 $62,557 $61,926 $69,292 $6,735 10.77%Dues & Fees-Direction of Pupil Transp$1,046 $1,050 $1,050 $1,400 $1,050 $0 0.00%

$1,010,210 $925,852 $925,852 $872,852 $931,787 $5,935 0.64%

Operation






Budget Difference

Percent Change

Property Services - Operation $72 $0 $0 $52 $0 $0 0.00%Property Services-Sites $61,643 $45,000 $45,000 $44,859 $45,000 $0 0.00%Property Services - Bldgs $54,147 $26,725 $26,725 $40,211 $39,253 $12,529 46.88%PS Building Repairs $42,027 $8,000 $8,000 $8,000 ($8,000) -100.00%Gas for Heat - Bldgs $192,309 $274,662 $274,662 $171,014 $253,000 ($21,662) -7.89%Oil for Heat $6,332 $0 $0 $0 $0 $0 0.00%

Electricity Other than Heat - Bldgs $369,419 $406,000 $406,000 $364,716 $406,000 $0 0.00%Water - Bldgs $36,254 $39,000 $39,000 $34,040 $39,000 $0 0.00%Sewerage - Bldgs $52,545 $48,000 $48,000 $65,299 $66,000 $18,000 37.50%Emplee Travel - Operation $997 $750 $750 $692 $750 $0 0.00%Communication - Telephone $40,085 $34,000 $34,000 $33,114 $34,000 $0 0.00%General Supplies - Sites $58,673 $15,500 $15,500 $27,809 $15,500 $0 0.00%General Supplies - Buildings $96,354 $96,300 $96,300 $86,402 $96,300 $0 0.00%General Supplies - Floors $0 $0 $0 $0 $0 $0 0.00%Non-Capital Equip - Operation $16,115 $7,500 $7,500 $5,410 $7,500 $0 0.00%Non-Capital Equip - Floors $0 $0 $0 $2,738 $0 $0 0.00%Equipment Components - Operation $21,012 $6,000 $6,000 $8,134 $6,000 $0 0.00%Equip/Depreciated $16,804 $0 $0 $0 $0 $0 0.00%

$1,064,787 $1,007,437 $1,007,437 $892,488 $1,008,303 $867 0.00%

Est based on Prior Year Actuals




$1,008,303

Explanation

Increase based on experience

Combined 17.7% Increase

Increase based on Actual Costs

$931,787

Explanation

42

Construction






Budget Difference

Percent Change

Property Services - Construction $379,614 $474,242 $474,242 $537,801 $950,000 $475,758 100.32%Site Purchase - Construction $0 $0 $0 $345 $0 $0 0.00%Site Components-Remodeling - Const $0 $0 $0 $106,597 $0 $0 0.00%Bldg Components-Remodeling - Cons $136,681 $0 $0 $0 $0 $0 0.00%Equip/Vehicle Group Depreciation $0 $0 $0 $3,170 $0 $0 0.00%

$517,095 $474,242 $474,242 $647,913 $950,000 $475,758 100.32%

Maintenance






Budget Difference

Percent Change

Property Services-Bldg $77,907 $61,200 $61,200 $81,379 $58,000 ($3,200) -5.23%Property Services - HVAC Contract $36,067 $48,000 $48,000 $35,052 $48,000 $0 0.00%Property Services-Bldg - Electrical $28,241 $60,000 $60,000 $18,439 $60,000 $0 0.00%PS HVAC Maintenance $81,007 $30,000 $30,000 $62,500 $30,000 $0 0.00%Emplee Travel - Direction of Maintenan$220 $500 $500 $406 $500 $0 0.00%General Supplies - Bldgs $37,527 $19,125 $19,125 $29,211 $19,125 $0 0.00%General Supplies - Plumbing $20,714 $6,000 $6,000 $16,560 $6,000 $0 0.00%General Supplies - Electrical $34,491 $17,000 $17,000 $20,050 $17,000 $0 0.00%General Supplies - Other Equipment $0 $0 $0 $131 $0 $0 0.00%Equipment Components - Maintenance$0 $3,000 $3,000 $0 $3,000 $0 0.00%Equip - Depreciated $55,044 $0 $0 $0 $0 $0 0.00%Equip Rental - Other Equipment $394 $1,000 $1,000 $332 $1,000 $0 0.00%Dues & Fees Maintenance $495 $100 $100 $45 $100 $0 0.00%

$372,107 $245,925 $245,925 $264,106 $242,725 ($3,200) -1.30%

Re-allocation of budget dollars due to lower budget Est.

$242,725

Explanation

$950,000

Explanation

43

District Wide Programs






Budget Difference

Percent Change

Personal Services - Fitness Center $1,078 $1,000 $1,000 $1,100 $1,100 $100 10.00%Personal Services - Other Pupil Serv $0 $1,000 $1,000 $0 $0 ($1,000) -100.00%Purchased Service - School Security $70,519 $72,000 $72,000 $74,640 $74,640 $2,640 3.67%PS - District Wide $12,316 $3,000 $3,000 $17,264 $2,000 ($1,000) -33.33%Emplee Travel-Instructional Staff Train$29,255 $25,050 $25,050 $27,703 $27,000 $1,950 7.79%Open Enrollment Tuition Waiver Tuitio $1,105 $0 $0 $0 $0 $0 0.00%Non-Open Enrollment Tuition Expense$70,687 $0 $0 $97,755 $112,795 $112,795 100.00%General Tuition - Open Enrollment $562,800 $782,930 $760,046 $653,466 $870,512 $110,466 14.53%Pymt to CESA - District Wide Program$23,388 $19,110 $19,110 $21,838 $18,766 ($344) -1.80%Challenge Academy Enrollment $10,382 $25,000 $25,000 $14,560 $15,000 ($10,000) -40.00%General Supplies - Remedial Summer $736 $2,230 $2,230 $714 $2,720 $490 21.97%General Supplies - Enrichment Classe $12,057 $8,870 $8,870 $14,674 $10,910 $2,040 23.00%Supplies - Fitness Center $1,068 $0 $0 $388 $500 $500 100.00%General Supplies - District Wide $26,479 $21,800 $21,800 $26,979 $21,800 $0 0.00%Paper - District Wide $25,083 $35,000 $35,000 $43,578 $35,000 $0 0.00%Equipment - Group Depreciation $7,641 $0 $0 $41,195 $0 $0 0.00%Equip Rental - District Wide $48,772 $45,000 $45,000 $51,153 $50,000 $5,000 11.11%Transfer to Special Education Fund $2,707,485 $2,569,277 $2,588,069 $2,893,446 $2,641,968 $53,900 2.08%Transfer to Fund 50 $34,089.17 $7,694 $37,678 $21,830 $0 ($37,678) -100.00%Dues & Fees - District Wide $0 $0 $0 $500 $0 $0 0.00%Non-Aidable Refund-Other Non Prog-P $331 $2,000 $2,000 $5,669 $2,000 $0 0.00%

$3,645,270 $3,620,961 $3,646,852 $4,008,453 $3,886,711 $239,859 6.58%

District Wide AV






Budget Difference

Percent Change

Maintenance-Instructional Equipment $3,078 $5,405 $5,405 $6,408.25 $5,000.00 ($405) -7.49%Maintenance-Other Equipment $8,402 $6,376 $6,376 $6,741.99 $7,000.00 $624 9.79%General Supplies - AV $6,823 $5,347 $5,347 $5,572.47 $5,000.00 ($347) -6.49%Non-Capital Equip - AV $25,676 $15,000 $15,000 $25,092.04 $13,528.78 ($1,471) -9.81%

$43,979 $32,127 $32,127 $43,815 $30,529 ($1,598) -4.98%

$30,529

g Fund 50

Explanation

Decrease in estimated students

Re-allocated to Staff Develop Salary

Based on Savings in Fund 27

$3,886,711

Explanation

44

Curriculum






Budget Difference

Percent Change

Personal Services-Curriculum Develop$1,350 $1,200 $1,200 $2,250 $1,200 $0 0.00%Emplee Travel-Direction of Improv of I $3,155 $3,000 $3,000 $2,546 $3,500 $500 16.67%Gen Supplies - Undif Curriculum $11 $0 $0 $0 $0 $0 0.00%General Supplies - Mathematics $8,559 $7,000 $7,000 $5,268 $3,500 ($3,500) -50.00%General Supplies - Science $4,375 $6,000 $6,000 $0 $3,500 ($2,500) -41.67%General Supplies - Curriculum $4,925 $6,000 $6,000 $2,705 $5,000 ($1,000) -16.67%AV Media $0 $2,000 $2,000 $0 $1,000 ($1,000) -50.00%Software - Curriculum District Wide $50,878 $25,502 $68,289 $32,010 $45,000 ($23,289) -34.10%Textbooks-Regular Curriculum $146,679 $222,424 $222,424 $51,667 $103,300 ($119,124) -53.56%Textbooks Replacement $19,005 $27,000 $27,000 $11,853 $15,000 ($12,000) -44.44%Periodicals Curriculum $0 $0 $0 $161 $0 $0 0.00%Dues Fees - Curriculum $1,839 $1,600 $1,600 $1,000 $1,000 ($600) -37.50%

$240,776 $301,725 $344,513 $109,460 $182,000 ($162,513) -47.17%

Technology






Budget Difference

Percent Change

Maintenance-Instructional Equipment $0 $5,000 $5,000 $0 $5,000 $0 0.00%PS - Computer Technology $23,068 $9,500 $9,500 $3,238 $10,000 $500 5.26%Emplee Travel - Computer Technology$4,775 $10,260 $10,260 $3,580 $10,000 ($260) -2.53%Communications - Network Phone Ser$60,476 $80,000 $80,000 $62,601 $105,400 $25,400 31.75%General Supplies - Computer Technolo$50 $0 $0 $417 $0 $0 0.00%Instructional Software $20,371 $0 $0 $1,365 $0 $0 0.00%Non-Capital Objects-Business Admin $0 $4,200 $4,200 $4,342 $4,200 $0 0.00%Equip Components-Computer Techno $13,122 $3,000 $3,000 $8,953 $3,000 $0 0.00%Non Instructional Computer Software $67,457 $39,040 $39,040 $35,587 $30,490 ($8,550) -21.90%Periodicals Computer Technology $344 $0 $0 $0 $0 $0 0.00%Equipment/Vehicles Group Depreciatio$421,925 $275,242 $318,029 $633,945 $133,910 ($184,119) -57.89%

$611,588 $426,242 $469,029 $754,029 $302,000 ($167,029) -35.61%

g g Est.

$302,000

Explanation

g g Est.

$182,000

Explanation

45

Talented & Gifted






Budget Difference

Percent Change

Emplee Travel - Gifted & Talented $1,307 $0 $0 0.00%General Supplies - Gifted & Talented $2,959 $3,904 $3,904 $3,904 $3,904 $0 0.00%Periodicals - Gifted & Talented $116 $0 $0 0.00%

$4,382 $3,904 $3,904 $3,904 $3,904 $0 0.00%

Wellness






Budget Difference

Percent Change

Purchased Services Wellness $0 $0 $0 $0 $0 $0 0.00%General Supplies - Wellness $0 $0 $0 $0 $0 $0 0.00%

$0 $0 $0 $0 $0 $0 0.00%

4 Year Old Kindergarten






Budget Difference

Percent Change

Personal Services - 4K $107,994 $110,920 $110,920 $99,759 $110,920 $0 0.00%Emplee Travel - 4K $3,141 $1,000 $1,000 $1,083 $2,500 $1,500 150.00%Postage - 4K $234 $200 $200 $195 $100 ($100) -50.00%Supplies - 4K $3,944 $7,342 $7,342 $9,742 $6,911 ($431) -5.87%Non-Capital - 4K $0 $142 $142 $125 ($142) -100.00%Furniture - 4K $0 $500 $500 $500 ($500) -100.00%

$116,130 $120,104 $120,104 $111,405 $120,431 $327 0.27%

Native American Education






Budget Difference

Percent Change

Emplee Travel - Native American Distr$704 $1,500 $1,500 $1,500.00 $1,500.00 $0 0.00%Native American Supplies $194 $1,000 $1,000 $1,000.00 $1,000.00 $0 0.00%

$899 $2,500 $2,500 $2,500 $2,500 $0 0.00%

Explanation

$0

Explanation

$120,431

$2,500

New Budget Item

$3,904

Explanation

Explanation

46

FY 2014-2015 Equalized Levy Rates (Mill Rates)

K-12 1 Gibraltar Area 9,852,628 3,391,168,024 2.91K-12 2 Washington 1,211,290 307,513,900 3.94K-12 3 Drummond 4,953,784 1,208,830,358 4.10K-12 4 Mercer 2,257,428 444,361,500 5.08K-12 5 Green Lake 4,494,542 857,345,823 5.24K-12 6 Sevastopol 7,484,365 1,372,572,830 5.45K-12 7 Three Lakes 7,904,681 1,386,050,806 5.70K-12 8 Northland Pines 19,086,436 3,223,586,254 5.92K-12 9 Northwood 4,527,168 763,477,821 5.93K-12 10 Birchwood 3,277,893 543,654,966 6.03

K-12 33 Tomah Area 12,773,528 1,501,856,865 8.51K-12 105 Sparta Area 9,738,769 1,007,970,699 9.66K-12 120 Black River Falls 7,985,707 816,000,151 9.79K-12 129 Adams-Friendship Area 12,509,672 1,267,818,604 9.87K-12 149 Alma 1,695,574 168,004,898 10.09K-12 150 New Lisbon 3,387,281 335,661,873 10.09K-12 153 Hillsboro 2,015,917 198,799,703 10.14K-12 159 Kickapoo Area 1,929,754 188,914,309 10.21K-12 160 West Salem 7,706,891 755,161,790 10.21

226 K-12 Districts (368) 4,447,242,849 433,344,986,963 10.26K-12 170 Galesville-Ettrick 6,146,060 598,068,282 10.28K-12 173 Reedsburg 13,293,486 1,291,496,294 10.29K-12 174 Onalaska 17,712,923 1,716,850,755 10.32K-12 177 Viroqua Area 5,485,033 529,881,396 10.35K-12 197 Blair-Taylor 3,545,821 336,024,885 10.55K-12 209 Pittsville 3,201,323 300,651,853 10.65K-12 212 Westby Area 4,985,182 467,042,271 10.67K-12 220 Norwalk-Ontario-Wilton 1,831,475 170,729,121 10.73K-12 225 Melrose-Mindoro 3,385,865 313,682,171 10.79K-12 235 Cashton 2,012,777 183,932,415 10.94K-12 240 Nekoosa 10,329,702 941,055,996 10.98K-12 272 Holmen 16,154,984 1,423,483,865 11.35K-12 291 Bangor 2,904,366 250,663,828 11.59K-12 312 Mauston 7,861,709 646,832,520 12.15K-12 328 Lacrosse 47,947,522 3,860,914,442 12.42K-12 341 Lafarge 1,278,556 99,986,002 12.79K-12 345 Wonewoc-Union Center 2,905,294 226,218,438 12.84

2014-15 Mill Rates

Area Schools

District Type

Rank School District2014-15 Total Levy

2014-15 TIFOUT EQ Values

47

Membership 3,126 Total Cost % of Total Cost Per Memb Membership 1,830 Total Cost % of Total Cost Per Memb

Instruction $20,725,785 57.1% $6,630 Instruction $11,483,921 53.7% $6,275Pupil/Staff/Support $2,608,708 7.2% $835 Pupil/Staff/Support $1,864,190 8.7% $1,019Oper/Admin/Other $6,589,117 18.1% $2,108 Oper/Admin/Other $4,730,099 22.1% $2,585Transportation Costs $2,404,037 6.6% $769 Transportation Costs $1,237,345 5.8% $676Facility Costs $2,379,637 6.6% $761 Facility Costs $1,036,329 4.8% $566Food & Comm Serv Costs $1,613,551 4.4% $516 Food & Comm Serv Costs $1,045,527 4.9% $571TOTALS $36,320,834 100.0% $11,619 TOTALS $21,397,411 100.0% $11,693

Multi-District Comparative Cost Comparison Using Audited 2013-14 Annual Data *Tomah Area Black River Falls

Instruction Pupil/Staff/Sup

Oper/ Admin/ Other

Transp Costs

Facility Costs Food & Comm

Serv Costs

Instruction

Pupil/Staff/Sup

Oper/ Admin/ Other

Transp Costs

Facility Costs

Food & Comm Serv Costs

48

Membership 3,985 Total Cost % of Total Cost Per Memb Membership 6,745 Total Cost % of Total Cost Per MembInstruction $28,076,319 56.2% $7,046 Instruction $55,739,808 59.9% $8,264Pupil/Staff/Support $4,653,227 9.3% $1,168 Pupil/Staff/Support $10,178,872 10.9% $1,509Oper/Admin/Other $9,786,749 19.6% $2,456 Oper/Admin/Other $17,185,755 18.5% $2,548Transportation Costs $1,804,198 3.6% $453 Transportation Costs $2,839,495 3.0% $421Facility Costs $3,233,906 6.5% $812 Facility Costs $2,639,496 2.8% $391Food & Comm Serv Costs $2,419,014 4.8% $607 Food & Comm Serv Costs $4,515,800 4.9% $670TOTALS $49,973,413 100.0% $12,540 TOTALS $93,099,226 100.0% $13,803

Holmen Lacrosse


Oper/ Admin/ Other

Transp Costs


Serv Costs

Instruction

Pupil/Staff/Sup

Oper/ Admin/ Other

Transp Costs


Serv Costs

49

Membership 2,935 Total Cost % of Total Cost Per Memb Membership 2,784 Total Cost % of Total Cost Per MembInstruction $19,683,979 56.8% $6,707 Instruction $17,674,637 54.4% $6,349Pupil/Staff/Support $3,183,553 9.2% $1,085 Pupil/Staff/Support $2,886,442 8.9% $1,037Oper/Admin/Other $7,584,811 21.9% $2,584 Oper/Admin/Other $6,838,718 21.0% $2,456Transportation Costs $948,438 2.7% $323 Transportation Costs $1,393,781 4.3% $501Facility Costs $1,837,068 5.3% $626 Facility Costs $2,033,078 6.3% $730Food & Comm Serv Costs $1,408,006 4.1% $480 Food & Comm Serv Costs $1,671,723 5.1% $600TOTALS $34,645,856 100.0% $11,804 TOTALS $32,498,380 100.0% $11,673

Onalaska Sparta Area


Oper/ Admin/ Other

Transp Costs


Serv Costs


Oper/ Admin/ Other

Transp Costs


Serv Costs

50

Membership 1,776 Total Cost % of Total Cost Per Memb Membership 856,792 Total Cost % of Total Cost Per MembInstruction $11,060,664 52.6% $6,228 Instruction $5,885,907,062 54.8% $6,870Pupil/Staff/Support $1,492,885 7.1% $841 Pupil/Staff/Support $971,867,166 9.0% $1,134Oper/Admin/Other $4,386,646 20.9% $2,470 Oper/Admin/Other $2,300,296,170 21.4% $2,685Transportation Costs $703,766 3.3% $396 Transportation Costs $438,983,582 4.1% $512Facility Costs $2,367,921 11.3% $1,333 Facility Costs $658,909,864 6.1% $769Food & Comm Serv Costs $1,002,163 4.8% $564 Food & Comm Serv Costs $493,757,264 4.6% $576TOTALS $21,014,045 100.0% $11,832 TOTALS $10,749,721,109 100.0% $12,546* Beginning with 2012-13, data for the Norris School District, a K-12 reform school, is excluded.

West Salem STATE TOTALS

Instruction

Pupil/Staff/Sup

Oper/ Admin/ Other

Transp Costs

Facility Costs Food & Comm Serv Costs


Oper/ Admin/ Other

Transp Costs Facility Costs

Food & Comm Serv Costs

51

Current Amount Invested in Trust: $483,744.95Investment return earned since last Annual Meeting: $9,008.32Total disbursments made since last Annual Meeting:

Revenues $1,663,115.00Expenses $1,503,856.68

Difference $159,258.32

Name of Invest manager if investment authority has been delegated - Mid America Administrative & Retirement Solutions, Inc.

Fund 73 Reporting

Annual Required Reporting as of June 30, 2015

52

Powers of the Annual Meeting 120.08 School district meetings. Every elector of a common or union high school district is eligible to vote at an annual or special meeting of the school district. 120.08(1) (1) Annual meeting. 120.08(1)(a)(a) Common school districts shall hold an annual meeting on the 4th Monday in July at 8 p.m. and union high school districts shall hold an annual meeting on the 3rd Monday in July at 8 p.m. unless the electors at one annual meeting determine to thereafter hold the annual meeting on a different date or hour, or authorize the school board to establish a different date or hour. No annual meeting may be held before May 15 or after October 31. The first school district meeting in a common or union high school district created under s. 117.08, 117.09, or 117.27 shall be considered an annual meeting. 120.08(1)(b) (b) The place of the annual meeting shall be in a schoolhouse in the school district. If a schoolhouse which will accommodate the electors is not available, the place of the annual meeting shall be the nearest available place designated by the school board. 120.08(1)(c) (c) The school district clerk shall publish a class 2 notice, under ch. 985, of the time and place of the annual meeting, the last insertion to be not more than 8 days nor less than one day before the annual meeting. The school district clerk shall give like notice for any adjourned meeting, if the adjournment is for more than 30 days. No annual meeting shall be deemed illegal for want of notice. 120.08(2) (2) Special meeting. 120.08(2)(a)(a) Upon petition filed with the school district clerk signed by 3% of the electors residing in the school district or 100 electors, whichever is fewer, or upon the motion of the school board in a common or union high school district, a special meeting shall be called by the school district clerk or, in his or her absence, by the school district president or school district treasurer. If the petition includes a subject beyond the power of the special meeting to transact, the school district clerk shall reject such subject and so notify each elector signing the petition. 120.08(2)(b) (b) Notice of a special meeting shall be published as a class 2 notice, under ch. 985. The last insertion shall be not more than 8 days nor less than one day before the day of the special meeting. If no hour for the special meeting is fixed in the notice, it shall be held at 8 p.m. 120.08(2)(c) (c) A special meeting has the powers of the annual meeting. No more than 2 special meetings may be held between annual meetings to consider or act upon the same subject, except that in counties having a population of 500,000 or more no more than 4 such meetings may be held. No tax may be voted at a special meeting, unless notice thereof is included in the notice under par. (b). The amount of the tax proposed to be voted shall be set forth in the notice. The special meeting may vote a tax of a lesser amount than stated in the notice, but not a greater amount. 120.08(3) (3) Challenge. If a person attempting to vote at an annual or special meeting is challenged, the chairperson of the meeting shall state to the person challenged the qualifications necessary to vote at the meeting. If such person declares that he or she is eligible to vote and if such challenge is not withdrawn, the chairperson shall administer the following oath or affirmation to him or her: "You do solemnly swear (or affirm) that you are an actual resident of this school district and that you are qualified, according to law, to vote at this meeting". A person taking such oath or affirmation shall be permitted to vote, but if that person refuses to take such oath or affirmation that person may not vote. 120.08 History History: 1979 c. 164, 301; 1989 a. 114; 1993 a. 184; 1997 a. 87; 2001 a. 16. 120.09 120.09 Consideration of special subject. If in a common or union high school district at least 60 days prior to the annual meeting a petition is filed with the school district clerk signed by 100 electors requesting that the annual meeting consider a special subject or item of business which is a proper subject or item for consideration at the annual meeting, the school district clerk shall incorporate a statement of the subject or item in the notice of the annual meeting. The school district clerk shall

53

http://docs.legis.wi.gov/document/statutes/120.08(1)

http://docs.legis.wi.gov/document/statutes/120.08(1)(a)

http://docs.legis.wi.gov/document/statutes/117.08



http://docs.legis.wi.gov/document/statutes/120.08(1)(b)

http://docs.legis.wi.gov/document/statutes/120.08(1)(c)

http://docs.legis.wi.gov/document/statutes/ch.%20985


http://docs.legis.wi.gov/document/statutes/120.08(2)(a)






http://docs.legis.wi.gov/document/acts/1979/164







prepare the proper ballot to permit voting on the subject or item at the annual meeting. If the petition includes a subject beyond the power of the annual meeting, the school district clerk shall reject that part of the petition which contains such subject and notify the proper person within 20 days of the school district clerk's receipt of the petition. The petition shall designate a person or a representative of an organization to be notified in case of its rejection. 120.09 History History: 1975 c. 138, 199. 120.10 120.10 Powers of annual meeting. The annual meeting of a common or union high school district may: 120.10(1) (1) Chairperson and clerk. Elect a chairperson and, in the absence of the school district clerk, elect a person to act as the clerk of the meeting. 120.10(2) (2) Adjournment. Adjourn from time to time. 120.10(3) (3) Salaries of school board members. Vote annual salaries for school board members or an amount for each school board meeting the member actually attends. 120.10(4) (4) Reimbursement of school board members. Authorize the payment of actual and necessary expenses of a school board member when traveling in the performance of duties and the reimbursement of a school board member for actual loss of earnings when duties require the school board member to be absent from regular employment. 120.10(5) (5) Building sites. Designate sites for school district buildings and provide for the erection of suitable buildings or for the lease of suitable buildings for a period not exceeding 20 years with annual rentals fixed by the lease. 120.10(5m) (5m) Real estate. Authorize the school board to acquire, by purchase or condemnation under ch. 32, real estate and structures and facilities appurtenant to such real estate necessary for school district purposes. 120.10(6) (6) Tax for sites, buildings and maintenance. Vote a tax to purchase or lease suitable sites for school buildings, to build, rent, lease or purchase and furnish, equip and maintain school district buildings. The tax may be spread over as many years as are required to pay any obligations approved or authorized at the annual meeting including rental payments due in future years under an authorized lease. 120.10(7) (7) Tax for transportation vehicles. Vote a tax to purchase, operate and maintain transportation vehicles and to purchase liability insurance for such vehicles, and to finance contracts for the use and services of such vehicles. 120.10(8) (8) Tax for operation. Vote a tax for the operation of the schools of the school district. 120.10(9) (9) Tax for debts. Vote a tax necessary to discharge any debts or liabilities of the school district. 120.10(10) (10) School debt service fund. Vote a tax to create a fund for the purpose of paying all current bonded indebtedness for capital expenditures. All money raised through taxation or otherwise collected pursuant to this subsection shall be deposited by the school district treasurer in a segregated fund. Such money shall not be used for any other purpose, except as provided by s. 67.11 (1), or be transferred to any other fund except by authorization by a two-thirds majority vote of the total number of electors of the school district. 120.10(10m) (10m) School capital expansion fund. Vote a tax to create a fund for the purpose of financing all current and future capital expenditures related to buildings and sites. All money raised through taxation or otherwise collected pursuant to this subsection shall be deposited by the school district treasurer in a segregated fund. Such money shall not be used for any other purpose or be transferred to any other fund except by authorization by a majority vote of the electors present at a subsequent annual meeting and only if notice that the issue would be on the agenda was included in the notice of the subsequent annual meeting under s. 120.08 (1) (c). 120.10(11) (11) Tax for recreation authority. Vote a tax for the purposes specified in s. 66.0123.

54









http://docs.legis.wi.gov/document/statutes/120.10(5m)








http://docs.legis.wi.gov/document/statutes/120.10(10m)




120.10(12) (12) Sale of property. Authorize the sale of any property belonging to and not needed by the school district. If a school site or other lands are to be abandoned which were acquired or are held upon condition that they revert to the prior owner when no longer used for school purposes, the school board shall sell any school buildings thereon or move them to another site within 8 months after the school buildings cease to be used for school purposes or the site ceases to be maintained as a school district playground or park. 120.10(14) (14) Legal proceedings. Direct and provide for the prosecution or defense of any action or proceedings in which the school district is interested. 120.10(15) (15) Textbooks. Authorize the school board to furnish textbooks under conditions prescribed by the annual meeting or by the school board. The authorization shall continue in effect until revoked by a subsequent annual meeting. 120.10(16) (16) School lunches. Direct the school board to furnish school lunches to the pupils of the school district and appropriate funds for that purpose. 120.10(19) (19) Consolidation of high schools. In a union high school district, vote to consolidate schools or to discontinue a school where more than one high school is operated by the school district. 120.10 History History: 1975 c. 39, 115, 199; 1977 c. 206; 1979 c. 301; 1981 c. 20; 1983 a. 207, 339; 1985 a. 29, 218; 1993 a. 184; 1999 a. 150 s. 672. 120.10 AnnotationAn action may be instituted and maintained by the school district board without specific approval of the district when management, control, and conservation of school district property requires speedy application for process. Chilton Joint School Dist. No. 1 v. City of Chilton, 78 Wis. 2d 52, 253 N.W.2d 879 (1977). 120.10 AnnotationThe power to convert an elementary school to another educational use is not granted by subs. (5) or (12). The school board has this power under s. 120.13 (1). Waldeck v. Goedken, 84 Wis. 2d 408, 267 N.W.2d 362 (1978). 120.10 AnnotationSub. (10) authorizes levying a tax for the purposes of current or future capital expenditures even without corresponding, existing bonded indebtedness. Barth v. Monroe Board of Education, 108 Wis. 2d 511, 322 N.W.2d 694 (Ct. App. 1982). 120.10 AnnotationNothing in sub. (6) limits a district from paying a building lease from a general fund raised by the levy of taxes under sub. (8) for school operations. Deick v. Unified School District of Antigo, 165 Wis. 2d 458, 477 N.W.2d 613 (1991). 120.10 AnnotationA common school district's authority under sub. (12) to lease surplus property is discussed. 67 Atty. Gen. 332. 120.11 120.11 School board meetings and reports. 120.11(1) (1) The school board in a common or union high school district shall hold a regular meeting at least once each month at a time and place determined by the school board and may hold special school board meetings under sub. (2). A majority of the school board members constitute a quorum at a regular or special school board meeting. The school district president shall preside at school board meetings. In the president's absence, the school district vice president shall preside or, in the case of a 3-member board, the school board may select another school board member to preside. The school district clerk shall record the minutes of school board meetings and, in his or her absence, the school board may select another school board member to act as the clerk of the meeting. 120.11(2) (2) A special school board meeting shall be held upon the written request of any school board member. The request shall be filed with the school district clerk or, in the clerk's absence, the school district president who shall notify in writing each school board member of the time and place of the special school board meeting at least 24 hours before the meeting. The notice shall be delivered to each school board member personally or shall be left at the usual place of abode of the school board member or shall be mailed by 1st class mail to the usual place of abode of the school board member so as to arrive at least 24 hours before the special school board meeting. A special school board meeting may be

55



















http://docs.legis.wi.gov/document/acts/1999/150,%20s.%20672

http://docs.legis.wi.gov/document/courts/78%20Wis.%202d%2052

http://docs.legis.wi.gov/document/courts/253%20N.W.2d%20879












held without prior notice, if all school board members are present and consent, or if every school board member consents in writing even though he or she does not attend. 120.11(3) (3) Before the annual meeting, the school board shall meet to examine the accounts of the school district treasurer and to prepare a full, itemized written report which shall be presented and read at the annual meeting. The report shall state all receipts and expenditures of the school district since the last annual meeting, the current cash balance of the school district, the amount of the deficit and the bills payable of the school district, the amount necessary to be raised by taxation for the support of the schools of the school district for the ensuing year and the amount required to pay the interest and principal of any debt due during the ensuing year. The report also shall include the budget summary required under s. 65.90. If a school board has established a trust described in s. 66.0603 (1m) (b) 3., the report shall also state the amount in the trust, the investment return earned by the trust since the last annual meeting, the total of disbursements made from the trust since the last annual meeting, and the name of the investment manager if investment authority has been delegated under s. 66.0603 (3) (b). The school district clerk shall copy the report, with the action taken thereon, and all other proceedings of the annual meeting in full in the school district record book. 120.11(4) (4) The proceedings of a school board meeting shall be published within 45 days after the meeting as a class 1 notice, under ch. 985, in a newspaper published in the school district, if any, or publicized by school district-wide distribution prepared and directed by the school board and paid out of school funds. If there is no newspaper published in the school district, the proceedings shall be posted or published as the school board directs. For the purpose of publication, the proceedings shall include the substance of every official action taken by the school board at the meeting and a statement of receipts and expenditures in the aggregate. The school board shall make a detailed record of all receipts and expenditures available to the public for inspection at each school board meeting and upon request. 120.11 History History: 1979 c. 141, 173; 1983 a. 27, 339; 2005 a. 99.

56



http://docs.legis.wi.gov/document/statutes/66.0603(1m)(b)3.









budget 1997-non salary...the 2015-2016 school year budget, with explanations and goals, is...

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