SCHOOL DISTRICT OF BARABOO

DR. LORI M. MUELLERDISTRICT ADMINISTRATOR

YVETTE J. UPDIKEDIRECTOR OF BUSINESS SERVICES

EAST ELEMENTARY SCHOOL, 815 6TH STREETBARABOO, WI 53913

OCTOBER 23, 2017 6:00PM

STATE OF THE DISTRICT ADDRESS AND

BUDGET HEARING

NOTICE FOR BUDGET HEARING AND ANNUAL MEETING (SECTIONS 65.90(4) AND 120.08(1))

Notice is hereby given to the qualified electors of the School District of Baraboo that the thirty-sixth Public Hearing on the proposed 2017-18 budget, followed immediately by the annual meeting for the transaction of business will be held in the East Elementary Media Center, 815 Sixth Street, Baraboo,

Wisconsin, on October 23, 2017 at 6:00 p.m., respectively.

Any and all residents of the school district shall have the opportunity to be heard thereon. A summary of the proposed budget is herewith published. Detailed copies of said budget are available for inspection in the District’s

administration office, 423 Linn Street, Baraboo, Wisconsin.

Gary Cummings, Clerk, School District of Baraboo

TONIGHT’S AGENDA

Budget Hearing1. Call to Order/Introductions/Ground Rules2. State of the District Address – Dr. Lori M.

Mueller, District Administrator3. Budget Presentation – Yvette Updike,

Director of Business Services4. Discussion5. Adjournment

Annual Meeting1. Call to Order2. Election of Chairperson3. Minutes of Last Annual Meeting4. New Business5. Business from the Floor6. Adjournment

ANNUAL MEETING NEW BUSINESS

Resolutions

1. 2017A: Salaries of Board Members

2. 2017B: Reimbursement of Expenses

3. 2017C: School Tax Levy

4. 2017D: Schedule of Next Annual Meeting

GENERAL INFORMATION

Eligible Voters: Residents of the School District of Baraboo who are 18 years of age or older and who have lived in the school district for a minimum of 28

consecutive days prior to the meeting are eligible to vote.

Challenges: Wis. Stats. 120.08(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 If such person declares that she/he is eligible to vote and if such challenge is not withdrawn, the chairperson shall administer the following

oath or affirmation to her/him: “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 she/he refuses to take such oath

or affirmation, she/he may not vote.

INSTRUCTIONS/GROUND RULES

ATTORNEY FRANK C.

SUTHERLAND, PARLIAMENTARIAN

1. Roberts Rules of Order will be observed to facilitate the orderly conduct of business.

2. All motions, except procedural motions, and their amendments must be written and signed by the person making the motion and the person seconding the motion.

3. The chairperson reserves the right to limit debate and to limit speakers to given time limits on various subjects.

4. The chairperson will call for voice votes on motions and may, at the chairperson’s discretion, call for a show of hands, unless otherwise required by statutes. Secret ballots my be requested from the floor.

5. Discussion is limited to the motion being considered.

SCHOOL DISTRICTOF BARABOO

State of theDistrict

Dr. Lori M. Mueller, District Administrator

SCHOOL DISTRICTOF BARABOO

State of theDistrict

Yvette J. Updike, Director of Business Services

BUDGET HEARING AGENDA

• Enrollment Trends• Open Enrollment Trends• General (Fund 10)• Special Projects (Fund 27)• Debt Service (Fund 38)• Debt Service (Fund 39)• Food Service (Fund 50)• Community Service (Fund 80)• Summary by Fund• Expenditures by Object• Equalized Value• Tax Levy• Mill Rate• Equalization Aid• Revenue Sources• Summary• Overall

FINANCE COMMITTEE

Budget and financial information is prepared by the district staff and administration and presented to the Finance Committee of the Board for review.

The Finance Committee is comprised of:• Sean McNevin, Chairperson and District Treasurer• Gary Cummings• Tim Heilman

ENROLLMENT TRENDS

Enrollment is the head count of the students as of the “September Third Friday” count day.

(2008-2018)

ENROLLMENT TRENDS (2008-2018)

OPEN ENROLLMENT TRENDS (2008-2018)

The district has seen a significant rise in open enrollment - ins due to the implementation of online registration.

For the 2017-18 school year, the school district turned away approximately 10 students due to the grade levels being full (open enrollment - ins).

GENERAL (FUND 10)

Fund 10

The general fund is used to account for all financial transactions relating to the district’s current operations, except for those required to be accounted for in other funds. Fund 10 can carry a fund balance.

GENERAL (FUND 10) - REVENUES

GENERAL (FUND 10) - EXPENSES

SPECIAL PROJECTS (FUND 27)

This fund is used to account for special education and related services funded wholly or in part with state or federal special education aid or charges for services provided to other districts as a result of being a host district for a special education package or cooperative program. No fund balance or deficit can exist in this fund. The district does an operating transfer every year of approximately $3.8M.

Fund 27 – Special Education Fund

DEBT SERVICE(FUND 38)

This fund is used to account for transactions for the repayment of debt issues that were either not authorized by school board resolution prior to August 12, 1993, or incurred without referendum approval after that date. A fund balance may exist in this fund. The 2013 non-referendum for buildings improvements and Admin building exists in Fund 38.

Fund 38 (Non-Referendum Debt) Levied Under the Revenue Cap Limit

DEBT SERVICE(FUND 39)

Fund 39 (Referendum-Approved Debt) Levied Outside the Revenue Cap Limit

This fund is used to account for transactions for the repayment of debt issues that were either authorized by school board resolution or approved by referendum. A fund balance may exist in this fund. The 2014 referendum for buildings improvements/additions/security measures and and 2016 referendum for the high school revitalization exists in Fund 39.

FOOD SERVICE (FUND 50)

All revenues and expenditures related to food service are recorded in this fund. A fund balance in the Food Service Fund is permitted.

COMMUNITY SERVICE(FUND 80)

All revenues and expenditures related to community service are recorded in this fund. A fund balance in the Community Service Fund is permitted. Services that are included in Fund 80: Kid Stop, Swimming Pool (pro-rated); Middle School Athletics.

SUMMARY BY FUND

EXPENDITURES BY OBJECT

Salaries and Benefits (including Transfers) generate approximately 81% of the Total Expenditures (Fund 10).

EQUALIZED VALUEThe District’s property tax base (equalized value)

has increased 7.4% from last year.

In 2016 property values were reassessed. Sauk County increased approximately 3%. Residential growth within the school district was the biggest driving force for this increase.

TAX LEVY (2012-2018)

The 2017-2018 tax levy increased due to new debt in Fund 39 (Referendum Approved Debt) of approximately $1.1M.

All tax levy amounts in other funds remained stable.

MILL RATE (2012-2018)

The 2016 Baraboo High School Revitalization Referendum impacted the 2017-18 mill rate. The impact to the mill rate was projected at 45 cents with the actual increase at 37 cents per thousand.

MILL RATE COMPARISON PAST 3 YEARS (BADGER NORTH CONFERENCE)

The district has had the lowest mill rate in the Badger North Conference for the past three years. Even with the increase in the mill rate for this fiscal year, Baraboo SD still will have one of the lowest mill rates in the Badger North Conference.

EQUALIZATION AID (2012-2018)

Over the past five years, equalization aid (state aid) has slightly increased; however, the equalization aid decreased approximately 0.3% in the 2017-18 fiscal year.

REVENUE SOURCES

Equalization Aid and Tax Levy generate approximately 87% of the Total Revenues (Fund 10).

SUMMARY

Fund 10 -- Revenues: • The Per Pupil Aid increased approximately $600,000 while other Aid decreased

approximately $300,000; thus, netting at an increase from the State of only $300,000.• Open Enrollment (Ins) increasing approximately 25 students help make up the

difference.

Fund 10 -- Expenses:• Salaries and benefits increased approximately 2.50% ($535,000).{Salaries approximately 1.70% and Benefits 0.8%}.

Fund 27:• Special Education continues to increase approximately $85,000. This fund fluctuates

every year.

Fund 50:• Food Service will continue to receive support from the General Fund (Fund 10) to

offset proper allocations of the Food Service Director salaries/benefits to Fund 50. The operating transfer from Fund 10 to Fund 50 will be approximately $100,000. Pricing was reviewed and adjusted by the Board previously to make this balance long term.

OVERALL

• The School District has eliminated some one-time costs and minimized staffing where possible

• The School District has a balanced budget for the 2017-2018 fiscal year

QUESTIONS & ANSWERS

SCHOOL DISTRICT OF BARABOO

EAST ELEMENTARY SCHOOL, 815 6TH STREET

BARABOO, WI 53913

OCTOBER 23, 2017 6:00PM

ANNUAL MEETING

AGENDA A. Call to Order - President Vodak

B. Election of Temporary Chair

C. Minutes of the Last Meeting

D. New Business - Resolutions

NEW BUSINESS

Resolution 2017A

I move that the school board members of the School District of Baraboo be paid as follows:

<amount> per member per meeting attended.

Note: Board members are currently paid $50 per meeting attended.

NEW BUSINESS

Resolution 2017B

I move to authorize the School District of Baraboo to pay all actual and necessary

expenses of a school board member when traveling in the performance of duties.

NEW BUSINESS

Resolution 2017C

I move that a tax of $15,047,384

be levied on all taxable property within the School District of Baraboo.

NEW BUSINESS

Resolution 2017D

I move to authorize the school board of the School District of Baraboo to schedule the date,

time and place for the 2018 Annual Meeting.

ANNUAL MEETING

E. Business from the Floor

F. Adjournment