school district of marshfield · annual budget fiscal year 2015-16 the school district of...

SCHOOL DISTRICT OF MARSHFIELD Wood, Marathon, & Clark County

Annual Budget Fiscal Year 2015-16

The School District of Marshfield is an equal opportunity education institution and will not discriminate on the basis of sex, race, religion, color, national origin, ancestry, creed, pregnancy, marital or parental status, sexual orientation, or physical, mental, emotional, or learning disability or handicap in its activities, programs, or employment practices as required by Title VI, Title IX and Section 504. For information regarding civil rights or grievance procedures, contact the Title IX, Title VI, and Section 504 Coordinator and Director of Business Services, Pat Saucerman at 1010 East 4th Street, Marshfield, WI 54449 (715-387-1101). For information regarding services, activities and facilities that are accessible to and usable by handicapped persons, contact Ron Sturomski, Director of Building and Grounds at 715-387-1101.

Dr. Dee Wells

Superintendent of Schools

Board of Education Office 1010 E 4th Street

Marshfield, WI 54449

www.marshfieldschools.org

This Meritorious Budget Award is presented to

SCHOOL DISTRICT OF MARSHFIELD

For excellence in the preparation and issuance of its school entity’s budget for the Fiscal Year 2014-2015.

The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria.

Mark C. Pepera, MBA, RSBO, SFO John D. Musso, CAE, RSBA President Executive Director

SECTION I: INTRODUCTORY……………………………………………………………………………… 1

Executive Summary……………………………………..…………………………………………… 5

District Description and Organization…………………………………………................................................ 5

Board of Education……………………………………………………………………………………………… 5

Administration & Business Partners…………………………………………………………............................ 6

District Administration…………………………………………………………………………………………… 6

School Administration…………………………………………………………………………………………… 6

Certified Public Accountants…………………………………………………………………………………… 6

Legal Counsel…………………………………………………………………………………………………… 6

Financial Advisors……………………………………………………………………………………………… 6

Actuary…………………………………………………………………………………………………………… 6

Mission, Goals & Philosophy……………………………………………………............................................... 7

The Marshfield Story - From Lumber to World Class Medicine……………………………………………… 8

The School District of Marshfield - The Early Years…………………………………………………………… 10

The History of American Education………………………………………………………………………………… 13

Major Goals and Objectives - Marshfield Board of Education 2015-16……………………………………… 15

The Continuous Improvement Model………………………………………………………………………… 15

Priority Area 1 - Aligned, Coherent, Relevant Curriculum & Instruction…………………………. 15

Priority Area 2 - Personalized Pathways……………………………………………………………………… 16

Priority Area 3 - Family and Community Engagement……………………………………………………… 17

Priority Area 4 - Effective Workforce………………………………………………………………………… 17

Priority Area 5 - Accountability………………………………………………………………………………… 18

Budget Development Process……………………………………………………………………………………… 20

Statement of Purpose…………………………………………………………………………………………… 20

Budget Development…………………………………………………………………………………………… 20

Curriculum……………………………………………………………………………………………………… 21

Capital Outlay…………………………………………………………………………………………………… 21

Technology……………………………………………………………………………………………………… 22

Debt Service……………………………………………………………………………………………………… 22

Special Revenue………………………………………………………………………………………………… 22

Capital Projects………………………………………………………………………………………………… 22

Food Service…………………………………………………………………………………………………… 22

Community Service……………………………………………………………………………………………… 22

2015-16 Budget Process & Timeline……………………………………………………………………………… 23

Budget Guidelines and Timeline for Staff………………………………………………………………………… 24

Audiovisual and Computer Materials, Supplies & Equipment……………………………………………… 24

Resale Materials………………………………………………………………………………………………… 24

Staff Travel……………………………………………………………………………………………………… 24

Student Travel…………………………………………………………………………………………………… 24

Operation and Maintenance…………………………………………………………………………………… 24

Textbooks………………………………………………………………………………………………………… 24

Budget & Policy Review - Changes from Previous Year……………………………………………………… 25

Online Fee Payments and Electronic Purchasing…………………………………………………………… 25

School Based Activity Accounting (SBAA)…………………………………………………………………… 25

Summary Use of Resources to Attain District Goals and Objectives……………………………………… 26

Revenue Caps…………………………………………………………………………………………………… 26

Annual Structural Deficits……………………………………………………………………………………… 27

Achieving District Goals and Objectives……………………………………………………………………… 27

Staff's Role in Establishing Budget Priorities………………………………………………………………… 29

Other Resource Parameters…………………………………………………………………………………… 29

Summary of Revenues and Expenditures for All Funds……………………………………………………… 30

Governmental Funds…………………………………………………………………………………………… 30

Proprietary Funds……………………………………………………………………………………………… 31

District Budget Summary……………………………………………………………………………………… 31

Governmental and Proprietary Funds……………………………………………………………………………… 32

Budget Comparison 2015-16 to Previous Years………………………………………………………………… 33

Significant Trends, Events & Initiatives…………………………………………………………………………… 34

TABLE OF CONTENTS

TABLE OF CONTENTS

Wisconsin Act 10………………………………………………………………………………………………… 34

Compensation & the New Educator Evaluation System…………………………………………………… 34

Referenda………………………………………………………………………………………………………… 35

Significant Financial and Demographic Changes……………………………………………………………… 36

Revenue Limits………………………………………………………………………………………………… 36

State Equalization Aid…………………………………………………………………………………………… 37

Budget Forecast…………………………………………………………………………………………………........ 38

Revenue………………………………………………………...…………………………….………………… 38

Taxation Revenue & Future Impact of Wisconsin Act 10……………………………….…………… 38

Non-Taxation Revenue…………………………...……………………………….…………………… 39

Expenditures……………………………….…………………………………………………………………… 40

Staff Wages & Future Impact of Wisconsin Act 10…………………………………………………… 40

Health Insurance & Other Employee Benefits………………………………………………………… 41

Purchased Services……………………………………………………………………………………… 42

Non-Capital Objects……………………………………………………………………………………… 43

Capital Objects………………………………………………………………………………………….. 43

Debt Retirement………………………………………………………………………………………… 43

Insurance………………………………………………………………………………………………… 43

Other Objects……………………………………………………………………………………………. 43

Five Year Budget Forecast…………………………………………………………………………………… 43

Student Enrollment Trends………………………………………………………………………………............... 45

Student Enrollment Forecast………………………………………………………………………………………… 46

Cohort Survival Formula for Enrollment Projections………………………………………………………… 46

Tax Base and Rate Trends…………………………………………………………………………………………… 47

Changes in Personnel Resources……………………………………………………………………………....... 49

Instructional Staff………………………………………………………………………………………………… 49

Support Staff…………………………………………………………………………………………………… 49

Administration/Management…………………………………………………………………………………… 49

Historical Staffing Levels by Category………………………………………………………………………… 50

District Debt Obligations……………………………………………………………………………………………… 51

Fund 38 - Non Referendum Debt……………………………………………………………………………… 51

Fund 39 - Referendum Approved Debt……………………………………………………………………… 51

Academic Efficiency………………………………………………………………………………………............... 52

Standardized Assessments by Grade Level………………………………………………………………… 52

WKCE…………………………………………………………………………………………………………… 53

ACT……………………………………………………………………………………………………………… 53

AP………………………………………………………………………………………………………………… 53

Rating Academic Efficiency…………………………………………………………………………………… 54

Exceptions, Limitations, and Disclaimers…………………………………………………………………… 54

Determining Cohorts for Comparative Analysis……………………………………………………………… 55

Local Cohort……………………………………………………………………………………………………… 55

Regional Cohort………………………………………………………………………………………………… 55

State Cohort……………………………………………………………………………………………………… 56

Student Performance Results and Funds Expended……………………………………………………… 57

Student Performance Results and Expenditure Summary………………………………………………… 58

SECTION II: ORGANIZATIONAL…………………………………………………………………………… 59

District Demographics and Accounting Structure……………………………………………… 61

Legal Autonomy……………………………………………………………………………………………………… 61

The Community………………………………………………………………………………………………………… 61

The District……………………………………………………………………………………………....................... 61

Student Demographics……………………………………………………………………………………………… 63

Fund Accounting Types……………………………………………………………………………………………… 64

Tracking Revenues and Expenditures……………………………………………………………….................. 64

Fund Summary………………………………………………………………………………………........................ 65

Explanation of the Fund Dimension………………………………………………………………………………… 65

Explanation of the Source Dimension……………………………………………………………...................... 67

TABLE OF CONTENTS

Explanation of the Function Dimension……………………………………………………………................... 68

Explanation of the Object Dimension……………………………………………………………....................... 70

Explanation of the Program/Project Dimension………………………………………………………………… 71

Commonly Used Budget Codes……………………………………………………………………….................. 72

Basis and Measurement of Accounting for Financial Reports…………………………………................... 73

Legal Requirements and Finance Policies……………………………………………………… 74

Budget Hearing and Adoption Requirements…………………………………………………………………… 74

Changes to the Annual Budget………………………………………………………………………................... 74

Spending Authority Between July 1st and Final Adoption of a Budget…………………………............... 75

Debt Reporting………………………………………………………………………………………………………… 75

Investments…………………………………………………………………………………………………………… 75

District Policies and Procedures…………………………………………………………………….................... 75

Revenue from Investments and Other Local Revenue Sources……………………………………………… 76

Fund Balance Policy……………………………………………………………………………………................... 76

Purchasing Goods and Services…………………………………………………………………….................... 77

Organization, Mission, Goals & Objectives……………………………………………………… 80

District Organizational Chart………………………………………………………………………………………… 80

Administrative Organizational Chart……………………………………………………………………………… 81

Mission…………………………………………………………………………………………………………………… 82

Philosophy……………………………………………………………………………………………………………… 82

District Level Goals…………………………………………………………………………………………………… 82

Collective Commitments of Education in our District………………………………………………………… 83

Building Level Goals………………………………………………………………………………………………… 83

The Continuous Improvement Plan………………………………………………………………………………… 83

District Priorities……………………………………………………………………………………………………… 84

Strategic Actions……………………………………………………………………………………………………… 84

Metrics For Monitoring………………………………………………………………………………………………… 84

Priority Area 1 - Aligned, Coherent, Relevant Curriculum & Instruction…………………………………… 85

Priority Area 2 - Personalized Pathways…………………………………………………………………………… 87

Priority Area 3 - Family and Community Engagement ………………………………………………………… 89

Priority Area 4 - Effective Workplace……………………………………………………………………………… 91

Priority Area 5 - Accountability……………………………………………………………………………………… 93

Budget Development and Administration………………………………………………………… 95

Statement of Purpose………………………………………………………………………………………………… 95

Budget Development………………………………………………………………………………………………… 95

Curriculum……………………………………………………………………………………………………………… 97

Technology……………………………………………………………………………………………………………… 98

Debt Service…………………………………………………………………………………………………………… 98

Special Revenue……………………………………………………………………………………………………… 98

Food Service…………………………………………………………………………………………………………… 98

Community Service…………………………………………………………………………………………………… 99

Capital Budget Development Process……………………………………………………………………………… 99

Budget Administration and Management………………………………………………………………………… 100

2015-16 Budget Process & Timeline……………………………………………………………………………… 101

Budget Guidelines and Timeline for Staff………………………………………………………………………… 102

Unplanned Expenditures……………………………………………………………………………………………… 103

SECTION III: FINANCIAL…………………………………………………………………………………… 105

Introduction…………………………………………………………………………………………… 107

Foreword……………………………………………………………………………………………………………..... 107

Significant Revenue Trends………………………………………………………………………………………… 107

Per Pupil Revenue Cap Adjustments………………………………………………………………………… 107

Referenda………………………………………………………………………………………………………… 108

Other Local Revenue…………………………………………………………………………………………… 108

State Sources…………………………………………………………………………………………………… 108

TABLE OF CONTENTS

Federal Sources………………………………………………………………………………………………… 109

Inter-district (Within Wisconsin) Revenue…………………………………………………………………… 109

Intermediate Sources…………………………………………………………………………………………… 109

Significant Expenditure Trends……………………………………………………………………………………… 109

Staff Wages & Future Impact of Wisconsin Act 10………………………………………………………… 109

Heath Insurance & Other Employee Benefits………………………………………………………………… 110

Purchased Services…………………………………………………………………………………………… 111

Non-Capital Objects…………………………………………………………………………………………… 112

Capital Objects…………………………………………………………………………………………………… 112

Debt Retirement………………………………………………………………………………………………… 112

Insurance………………………………………………………………………………………………………… 112

Other Objects…………………………………………………………………………………………………… 112

Changes in Fund Balance…………………………………………………………………………………………… 112

Organization of Funds……………………………………………………………………………………................ 114

Governmental and Proprietary Funds…………………………………………………………………............... 115

Summary by Fund…………………………………………………………………………………… 116

Annual Budget Summary to Electorate as Required by Law………………………………......................... 116

General Fund…………………………………………………………………………………………....................... 119

Balance Sheet…………………………………………………………………………………………………… 119

Revenues by Source…………………………………………………………………………………………… 120

Expenditures by Object………………………………………………………………………………………… 122

Expenditures by Function……………………………………………………………………………………… 125

Special Projects Fund………………………………………………………….……………………………….. 127



Special Revenue Trust Fund………………………………………………………….……………………………… 128



Special Education………………………………………................................................................……………… 130



Debt Service Fund……………………………………………………………………………………………………… 134


Expenditures by Fund…………………………………………………………………………………………… 135

Non-Referendum Debt Service Fund……………………………………………………………………………… 136



Referendum Approved Debt Service Fund………………………………………………………….................. 137



Capital Projects Fund………………………………………………………………………………………………… 139



Capital Expansion Fund……………………………………………………………………………………………… 140


Long Term Capital Improvement Trust Fund…………………………………………………………………… 141


Other Capital Project Fund…………………………………………………………………………………………… 142



Private Purpose Trust Fund……………………………………………………………………………................. 143


Proprietary Funds Summary……………………..………………………………………………………………… 144

Revenue………………………………………………………………………………………………………… 144

Expenditures…………………………………………………………………………………………………… 144

Food Service Fund……………………………………………………………………………………….................. 146

TABLE OF CONTENTS



Community Service Fund…………………………………………………………………………......................... 150



Summary by Location………………………………………………………………………………… 151

Grant Elementary School…………………………………………………………………………......................... 151

Lincoln Elementary School………………………………………………………………………………………… 156

Madison Elementary School……………………………………………………………………........................... 160

Nasonville Elementary School……………………………………………………………………........................ 164

Washington Elementary School…………………………………………………………………......................... 168

All Elementary Level Operations…………………………………………………………………………………… 173

Marshfield Middle School…………………………………………………………………………......................... 177

Marshfield High School……………………………………………………………………………………………… 187

Board of Education Office…………………………………………………………………………………………… 200

Marshfield School Forest…………………………………………………………………………......................... 202

District Level Operations…………………………………………………………………………………………… 204

Four Year Old Kindergarten Program……………………………………………………………………………… 218

Capital Outlay…………………………………………….……...…………………………………… 220

Budgeted Capital Expenditures…………………………………………………………………………………… 220

Middle School Renovation Project………………………………………………………………........................ 220

Five Year Capital Improvement Plan……………………………………………………………......................... 223

Marshfield High School………………………………………………………………………………………… 225

Marshfield Middle School……………………………………………………………………………………… 226

Grant Elementary School……………………………………………………………………………………… 227

Lincoln Elementary School…………………………………………………………………………………… 228

Madison Elementary School…………………………………………………………………………………… 229

Nasonville Elementary School………………………………………………………………………………… 230

Washington Elementary School……………………………………………………………………………… 231

Marshfield School Forest……………………………………………………………………………………… 232

Board of Education Office……………………………………………………………………………………… 233

Debt Management…………………………………………………………………………………… 234

Current Debt Levels and Legal Debt Limit………………………………………………………………………… 234

Effects of Existing Debt Levels on Current and Future Budgets………………………………................... 234

Itemized Debt Service (Fund 39)….…………………………………………………………………………… 235

Itemized Debt Service (Fund 38)….…………………………………………………………………………… 236

Other Disclosures…………………………………………………………………………………… 237

Budget Items Not Approved for 2015-16……………………………………………………………................... 237

Classification of Fund Balance per GASB 54……………………………………………………………........... 237

Disclosure of Other Post-Employment Benefits (OPEB)……………………………………………………… 237

SECTION IV: INFORMATION……………………………………………………………………………… 239

Property Value and Tax Information……………………………………………………………… 241

Property Value and Tax Levy History………………………………………………………………………......... 241

Comparison of Assessed and Equalized Valuation…………………………………………………………… 241

Equalized Valuation by Municipality…………………………………………..………………........................... 242

Property Tax Rates…………………………………………………………………………………………………… 243

Property Tax Collections……………………………………………………………………………………………… 243

Tax Collections by Municipality……………………………………………………………………...................... 244

Impact of School Tax Rate on Taxpayers………………………………………………………….................... 244

Sample Home Values and Tax Rate Impact……………………………………………………………………… 245

Budget Forecast……………………………………………………………………………………… 246

Governmental Funds 3 Year Budget Forecast (Combined)…………………………………........................ 246

TABLE OF CONTENTS

General Fund - 3 Year Budget Forecast…………………………………………………………………………… 247

Special Revenue Trust Fund - 3 Year Budget Forecast………………………………………………………… 248

Special Education Fund - 3 Year Budget Forecast……………………………………………………………… 249

Non-Referendum Debt Service Fund - 3 Year Budget Forecast……………………………………………… 250

Referendum Debt Service Fund - 3 Year Budget Forecast…………………………………………………… 251

Capital Expansion Fund - 3 Year Budget Forecast……………………………………………………………… 252

ARRA Qualified School Construction Bond Projects - 3 Year Budget Forecast…………………………… 253

Private Purpose Trust Fund - 3 Year Budget Forecast………………………………………………………… 253

Student Enrollments………………………………………………………………………………… 254

Student Enrollment History by School……………………………………………………………….................. 254

Student Enrollment Trends…………………………………………………………………………….................. 255

Student Enrollment Forecast…………………………………………………………………………................... 256

Cohort Survival Formula for Enrollment Projections………………………………………………………… 256

Personnel Resources………………………………………………………………………………… 257

Unduplicated Employee Count Information……………………………………………………………………… 257

Personnel Resource Allocation by School……………………………………………………………………… 257

Changes in Personnel Resources………………………………………………………………………………… 258

Instructional Staff………………………………………………………………………………………………… 258

Support Staff…………………………………………………………………………………………………… 258

Administration/Management…………………………………………………………………………………… 258

Bond Schedules………………..……………………………………………………………………… 259

Itemized Debt Service (Fund 39)………………………………....................................................................... 259

Itemized Debt Service (Fund 38)………………………………....................................................................... 260

Student Performance………………………………………………………………………………… 261

Standardized Test Scores……………………………………………………………………………..................... 261

Wisconsin Knowledge & Concepts Examination (WKCE)………………………………………………… 262

ACT……………………………………………………………………………………………………………… 264

Advanced Placement…………………………………………………………………………………………… 266

Marshfield Advanced Placement Program…………………………………………………………………… 267

Other Data……………………………………………………………………………………………… 268

Drop-Out Rates……………………………………………………………………………………........................... 268

Graduation Requirements…………………...……………………………………………………………………… 269

Student Services……………..……………………………………………………………………………………… 270

Academic & Athletic Highlights……………..……………………………………………………………………… 271

Future Graduation Plans of Seniors……………..………………………………………………………………… 274

Map and Attendance Area…………………………………..……………………………………………………… 275

Open Enrollment History and Trends……………………………………………………………….................... 276

Future Trends, Directions, and Initiatives………………………………………………………….................... 277

Academic Programs…………………………………………………………………………………………… 277

Finances………………………………………………………………………………………………………… 277

School Facilities………………………………………………………………………………………………… 278

Personnel and Work Force…………………………………………………………………………………… 278

Glossary of Terms…………………………………………………………………………………… 279

SECTION

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We are pleased and very proud to bring you the Unified School District of Marshfield 2015-16 Annual Budget. We have tremendous pride in our school system, and boast a number of successes both academically and in our fiscal operations which we are eager to share.

We have consistently been identified as offering one of the top public high schools in the state by numerous national media outlets including Newsweek Magazine, U.S. News and World Reports, and The Washington Post. We have received national acclaim through various team competitions including our perennially successful Ocean Sciences Bowl teams who have won many national championships. We’ve also received recognition as a “Project Lead the Way” high school by promoting challenging STEM (Science, Technology, Engineering and Math) initiatives. Our robust Advanced Placement program continues to lead the state and remains a model for others to emulate. In 2015, a 14th Marshfield High School student was named the top AP Scholar, far outpacing any other school district in the state. We are also pleased to report a strong financial position, primarily due to the conservative nature of fiscal spending and accountability as exercised by present and past school boards. Again this year, Moody's Investors Services re-affirmed the District's Aa2 bond rating, placing the District in the top 10% of school districts in the state. According to Moody's rating report of November, 2015, "The district’s financial position will likely remain sound given positive financial operations and maintenance of solid reserves. The district has achieved consecutive operating surpluses over the past five fiscal years, bringing the General Fund balance to $13 million or a solid 28.8% of General Fund revenues. " Our school district also received for the third consecutive year the prestigious Meritorious Budget Award from the Association of School Business Officials International (ASBO). This award was given to only one school district out of 424 in the state. ASBO asserts the award reflects significant achievement and commitment to maintaining the highest standards of school budgeting. The 2015-16 financial budget for the Unified School District is hereby submitted for your review. The information presented in this budget document is divided into four main sections; Introduction, Organizational, Financial and Informational. The Introduction Section provides a summary of the sections which follow. The Organizational Section includes a discussion of major goals and objectives of the school district, an organizational chart, and a review of the budget process. The Financial Section presents the annual budget of revenues and expenditures for all funds, including budget comparisons from the previous year. Lastly, the Informational Section presents important data and information of high public interest, such as tax rates and financial forecasts.

Welcome to the School District of Marshfield!

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We are very grateful to enjoy strong support for public education in our community. Our success reflects a true community effort to provide the most nurturing learning environment we can for our students. If you have any questions about the information contained in this budget book, please do not hesitate to contact us at the School District of Marshfield Board of Education Office.

Your Partners in Education,

Dr. Deirdre Wells Patrick Saucerman Superintendent of Schools Chief Financial Officer School District of Marshfield School District of Marshfield

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INTRODUCTORY – EXECUTIVE SUMMARY

DISTRICT DESCRIPTION AND ORGANIZATION

The School District of Marshfield is a fiscally independent unified school district with an annual operating budget of $54 million. The District serves slightly over 4,000 students, and employs 247 teachers, 20 administrators, and 158 support personnel.

The District has five elementary schools, one middle school, and one high school which offer a comprehensive pre-kindergarten through twelfth grade curriculum. Attendance areas span three counties and 194 square miles, including the city of Marshfield, the towns of Cameron, Fremont, Lynn, Marshfield, Lincoln, McMillan, Day, Richfield, Green Valley, Rock, and the village of Hewitt.

The District's governance structure includes a seven-member elected Board of Education.

Board of Education

Board Member Office Term Expires Marlene Stueland President 2018

Amber Leifheit Vice-President 2016 Dorothy Chaney Clerk 2017

Pete Mancl Treasurer 2016 Frances Bohon Member 2018 Mark Konrardy Member 2017 Mary Carney Member 2018

Standing: Mark Konrardy, Dorothy Chaney, Pete Mancl. Seated: Mary Carney, Marlene Stueland, Francis Bohon.

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ADMINISTRATION & BUSINESS PARTNERS

DISTRICT ADMINISTRATION Deirdre Wells

Superintendent

Patrick Saucerman

Director of Business Services Kim Ziembo

Director of Teaching & Learning

Tracey Kelz

Director of Student Services Ron Sturomski

Director of Buildings & Grounds

Mike Drevlow

Director of Technology Stacey Weichelt

Director of Food Service

Krystal Bowman Communications Specialist Nathan DeLany

Athletic Director

SCHOOL ADMINISTRATION Steve Sukawaty

Principal, Marshfield High School

Trena Loomans

Associate Principal, Marshfield High School David Roeglin

Associate Principal, Marshfield High School

Mike Nicksic

Principal, Marshfield Middle School Mike Devine

Associate Principal, Marshfield Middle School

Jeff Damrau

Principal, Grant Elementary School Craig Michaelis

Associate Principal, Grant Elementary School

Brooke Bargander

Principal, Lincoln Elementary School

Greg Kaster

Principal, Madison Elementary School

Charmaine Ulrich

Principal, Nasonville Elementary School

Peg Geegan

Principal, Washington Elementary School

CERTIFIED PUBLIC ACCOUNTANTS Hawkins, Ash, Baptie, and Company, LLC.

LEGAL COUNSEL Bond Counsel Quarles & Brady LLP Brian Lanser Legal Counsel Strang, Patteson, Renning, Lewis & Lacy Shana Lewis Legal Counsel Gorski & Wittman S.C. Mark Wittman

Disclosure Counsel Ehlers, Inc. Sara Beecher FINANCIAL ADVISORS Ehlers, Inc. (Jeff Seeley)

ACTUARY Willis North America, Inc.

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MISSION, GOALS & PHILOSOPHY

MISSION Providing the environment which cultivates maximum student potential.

GOALS The school district will provide quality, diverse programs that allow students to develop their capabilities. The school district will encourage the professional, occupational, and personal development of its employees.

The school district will promote and support individual, institutional, family, and community partnerships in the education of youth.

The school district will provide an appropriate, safe, and healthful physical environment for students, staff, and community.

PHILOSOPHY We accept learning as the fundamental purpose of our schools and therefore are willing to examine all practices, policies, and procedures in light of their impact on student learning. We are committed to working together to achieve our collective purpose. We cultivate a collaborative culture through development of high-performing teams at all levels, referred to as Professional Learning Communities. Because we are committed to working collaboratively to achieve our collective purpose: √ The collaborative team is the fundamental building block and engine of

improvement for our district;

√ We work together interdependently to achieve common goals that are directly related to improved student learning;

√ Student learning includes responsibility for academic, intellectual, social and personal development;

√ We are mutually accountable for achieving those goals;

√ Teams are provided with the time, resources, and support essential to their effectiveness;

√ To improve learning, students are provided increased levels of time and support in a manner that is relevant, directive, and systematic.

By establishing a primary focus on learning, the District assures that students will have the skills, knowledge and dispositions to be productive members of society with an appreciation of the ideals and processes of American democracy.

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THE MARSHFIELD STORY FROM LUMBER TO WORLD CLASS MEDICINE

Marshfield was named after John J. Marsh, of Haverville, Mass., one of the original proprietors of the town site. About 1865, the Fox and Wisconsin Improvement Co. was organized and entered into a contract with the State to complete waterway improvements on the Fox and Wisconsin Rivers to make possible navigation between Green Bay and the Mississippi. When the work was not completed by 1866, a new company known as the Green Bay and Mississippi Improvement Co. was formed to take over the work. When this company dissolved, the site of Marshfield became the property of John Magee and Samuel Marsh. In 1886, Louis and Frank Rivers settled here and in April, 1871, purchased a tract of land from Samuel Marsh on which they built a log house used as a dwelling, store, and tavern, and a little later as a post office. In June, 1871, Peter McGuigan arrived and opened a small store and saloon. That same year many other settlers arrived. The Wisconsin Central Railroad (now Soo Line) came through with the first train on July 4, 1872. The first Post Office was established in 1872 and Louis Rivers was the Postmaster until June, 1887, being succeeded by E.S. Renne, proprietor of the first drug store. The first school was started in the summer of 1873 with Clara Davis, Fannie Baker, and Ella Kelly the first teachers. In 1874, Jerry Couture built the first frame house in the village on South Depot Street, and by 1875 Marshfield had 22 frame buildings. J.P. Buck and J.J. Marsh had the plat for Marshfield surveyed in December, 1874, and it was recorded on September 9, 1875. The first doctor in town was Dr. W.T. Shaw. Frank Kirkland was the first lawyer and A.E. Deming the second. The first Sunday school met in November, 1878, and on November 27, 1878, Rev. Jacob Patch organized the First Presbyterian Church. Prior to 1878, Catholic meetings were held in the River’s house. Later they were held in the schoolhouse until the building of the Catholic Church in 1880. The Methodist Church was built in 1883. In 1883, the City of Marshfield was incorporated and in April of that year the first city election returned L.A. Arnold as the first Mayor of the city. The first newspaper was the Marshfield Times, started the later part of the year 1879. On June, 1887, the City of Marshfield was practically destroyed by a fire that started in the lumber yards of the Upham Mfg. Co. The electric lights and waterworks were installed in 1889. The Roddis Lumber and Veneer Co. was established by William Roddis in 1894. Felker Bros. Mfg. Co. was organized in Kendall, WI in 1903 and came to Marshfield in December of 1908. The S. Miller Fruit Co. had its beginning in 1901. The first bank was the First National Bank organized as a branch of the Clark County Bank of Neillsville in December of 1880. The Marshfield City Library had its beginning in the early 1880’s with 500 volumes donated to the city by John J. Marsh of New York through Mrs. W.H. Upham. The first fire department was

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organized on May 2, 1883, with R.H. Howrath elected the first captain. The Police Department was organized on July 1, 1910, with Michael Griffin serving as the first Police Chief. The Marshfield telephone system was started by Theo. Springborn, probably about 1890. St. Joseph’s Hospital was established in 1890, and was incorporated in 1891 by the Sisters of the Sorrowful Mother, and the first building was erected during the year 1891. The Marshfield Clinic was organized in 1916. Six physicians, K.W. Doege, M.D.; William Hipke, M.D.; Victor Mason, M.D.; Walter G. Sexton, M.D.; H.H. Milbee, M.D. and Roy P. Potter, M.D., found themselves practicing in the same community, and chose to join together in group practice. They named the new enterprise not for themselves but for the community in which they lived and served: Marshfield Clinic. From the beginning they thought of themselves as a team – the work, ideas and professional growth of each reinforcing and complementing the others in service to their patients and community. The group hosted scientific meetings for substantial numbers of other doctors, a tradition that was to endure and further shape the Clinic’s character. By 1924, Marshfield Clinic had become a formal part of the University of Wisconsin’s first medical preceptor program. The commitment to medical research and education would only increase. In the years between World War I and World War II, Marshfield Clinic continued its steady growth, adding physicians, new medical skills and an expanding cadre of medical and business support personnel. This period, like the times that would follow, also saw the Clinic’s policies and practices adapting to a changing environment. Short-term and long-term illness policies were established. A formal education sabbatical program was adopted. Among the new doctors recruited after World War II were Russell Lewis, M.D., an obstetrician, and Ben Lawton, M.D., a thoracic surgeon. Both would have a major influence on the Clinic’s course, both would become presidents and both would gain regional and national reputations. Dr. Russell Lewis would become the architect and first medical director of the Greater Marshfield Community Health Plan, one of the earliest HMOs in the country and the predecessor of today’s Security Health Plan. In 1970, Dr. Lewis would also become the Clinic’s first medical director. Among many career distinctions, Dr. Lawton would serve on the University of Wisconsin Board of Regents and become a presidential appointee to the nation’s Institute of Medicine. He would be an unrelenting advocate for egalitarianism, service to the underprivileged, research and medical education. In recognition of his social advocacy, Dr. Lawton would receive a pen used by President Lyndon B. Johnson in 1965 to sign Medicare into law. Marshfield Lodge No. 224, A.R.M. was established in November, 1882, and the Chapter 78, R.A.M. on May 26, 1902. Chapter 95 Eastern Star was established on December 23, 1896. Marshfield Lodge 100, Odd Fellows, was established June 6, 1889. Hub Rebekah Lodge No. 158 was instituted June 2, 1897. Lodge 665 Order of Elks was founded in 1901. Lodge 624 Order of Eagles, May 1, 1904. Pine Tree Camp Modern Woodmen, on January 20, 1896. Mayflower Camp of Royal Neighbors started in 1898. The Knights of Wisconsin Branch 74 started June 20, 1887.

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THE SCHOOL DISTRICT OF MARSHFIELD THE EARLY YEARS

The earliest record of public education in Marshfield begins with the public survey of December, 1874 and April, 1875, where survey directions specify that “Lots 13, 14 and 15 of Block L, and Lots 1, 2 and 3 of Block A should be reserved for sites of public school buildings.” However, previous to this it appears some teaching had taken place. During the summer of 1873, Miss Clara Davis has been credited by some for providing at least some instruction. This assertion is disputed by one, if not other early residents of the city. There is unanimous agreement, however, that “the first three teachers in Marshfield were undoubtedly Miss Clara Davis, Miss Fannie Baker and Miss Ella Kelly, and that one of these taught the first school.” Eight years later, an article in the publication "The History of Northern Wisconsin," discussed Miss Kelly's work which was specifically referenced in sketching the early history of the city. Contradicting earlier claims of education in the city, a story printed several years ago stated that in 1875 there was "only one child in Marshfield of school age and that she did not go to school because there was none." If this claim is true, one can only speculate as to what became of the children who attended the summer school that allegedly existed in 1873. Yet other records appear to support this claim. Historic records for the city indicate that "a summer school of two months was held' in 1877 in an old frame house on South Depot Street, with Madge Mahoney as teacher," and that it was soon after that a schoolhouse was built which stood on the site of the present residence of Dr. Hayward. The History of Northern Wisconsin (1881) references Marshfield in other excerpts, and states "There are two district schools, with still another in process of building, which will cost the sum of $3,500, the last one, built in 1877, costing $1,400." This suggests a regular schoolhouse had been built before 1877, and a second was being constructed in the same year. In any case, it is clear that by 1881, education in Marshfield had been placed upon a substantial footing and the people were building schools to keep pace with the increasing child population. In 1882, the citizens paid a tax of $3,523 for schoolhouses and the support of schools. Since then the system has expanded at an increasing rate, and with greatly increased efficiency. In the spring of 1888 the "Central School" was deemed too small to accommodate all students. This created the need to organize into two distinct departments; one in a building on the north side and another in the Band of Hope Hall on Third Street. In 1889, the school district sold the Central Avenue frame building to the city and proceeded to erect a large brick high school on its site costing $15,446.99. In 1895, what was known as the Fourth Ward School was built, and in 1903, the First Ward building was finished. It was not long before the high school on Central Avenue was far too small and the present commodious structure was built in 1899, costing about $20,000.

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In 1903, the First Ward building was finished. A review of the schools, published in the Marshfield City Times, April 19, 1916, said: "From rather insignificant beginnings the schools of the city have grown to such an extent that a force of 36 teachers is now required to handle them. Four ward buildings, namely, the Washington, Jefferson, Lincoln and Grant schools are required to house the grade schools of the city. Only regular school graduates are employed as teachers in the grades, which ensures a high standard of instruction. During the present year, instruction in manual training, cooking and sewing has been added to the curriculum of the seventh and eighth grades, so that the instruction is up to date in every respect. Music and drawing are also taught in all grades. Next year a special supervisor, who will spend all of her time in grade supervision, will be employed, and with this addition the grades in the city will be conducted so as to make the work practically the equal of anything in the state. Boys and girls between the ages of 14 and 17 who have been forced to drop out of school before finishing the grades are taken care of by the Continuation School, headquartered in the Washington building. These working boys and girls are taught Reading, Writing, Domestic Science, English, Arithmetic, Civics and Hygiene. The Continuation School is supported by the Board of Education, which also maintains a day and evening commercial school. This school is free to all residents of the city and has proven popular during the year in which it has operated. In total, the Continuation Schools of the city are accommodating about 150 students this year. The expense for maintaining the schools fostered by the Industrial Board is shared between the city and the state. The McKinley building is the home of the High School. During the last year this building has been improved by an addition costing over $20,000, so that it is now up to date in every respect. The High School curriculum provides a general course for those who wish to go to college, and a commercial course for students who wish to prepare themselves for the work force. A domestic science course is also offered, and the advisability of adding a four-year course in agriculture is now being considered. The high quality of instruction at the High School is supported by the fact that a state inspector recently rated the school as up to the very highest standard in the state. Public speaking is emphasized and the school has been very successful in this line of work. Twice since 1909 the representatives of the local school have won the state championship in oratory; last year they carried off the state championship in debate and this year in the same line of work the school has just won second place in the state in competition with 27 of the best high schools. Ten teachers administer the work of the High School, which now has an enrollment of 200. "The above review, printed six years ago, may be fitly supplemented by the following facts, furnished by Prof. Chester Newlun, the present Superintendent:" Since 1916, the Marshfield schools have made rapid progress.

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In 1917, because of the over-crowded conditions, both in the grades and in the high school, the district voted to build a new Junior High School. The building was delayed because of the war and was not completed until September, 1920. Meanwhile, the schools prepared for the new organization. They adopted a course of study which provided six years of high school work instead of four. The schools are now organized on the 6-3-3 plan, which means that the first six grades are in the elementary schools, the seventh, eighth and ninth grades in the Junior High School, and the tenth, eleventh and twelfth grades in the Senior High School. In the course of study for the high schools are six years of Home Economics, three years of Manual Training, including both metal and wood working, four years of Commercial work, and four years of Agriculture, in addition to the regular Academic course offered in high schools. The special course in the study of Vocations and Occupations is given throughout the six years of high school. The present enrollment shows 350 students at the Junior High School, and about 300 in the Senior High School, employing 60 teachers. In April, 1922, the Marshfield Board of Education and the Marshfield Industrial School Board mutually agreed to combine the Vocational School with the public schools for administrative purposes, so that now the two school systems in Marshfield are consolidated and are running as one unit. The Junior High School was named the William D. Purdy School in honor of William D. Purdy, who lost his life July 4, 1918, in Alsace, in order to save the lives of several of his comrades in the army. The episode of his throwing himself upon the several exploding bombs to save the lives of his comrades is quite generally known. The building was named in his honor and dedicated to the ex-service men of the great war. The total cost of the building and equipment was approximately$105,000. It houses both the Junior High School and the Continuation School. Its equipment is new and modern throughout. The growing conditions in the school, however, are going to make it necessary to build an addition very soon to the Willard D. Purdy School. Not only this, but additions will have to be built to some of the grade buildings to take care of the additional enrollment. Already in the fall of 1922 a Kindergarten was added to the Grant School at a cost of $7,000. The Marshfield Junior High School is one of the first nine genuine junior high schools in the state of Wisconsin. The Marshfield High School also was one of the first four to introduce directed or supervised study organization in the high school. The Marshfield school system has attracted wide attention because of its instruction in Vocational Guidance, its plan of supervised study, its 6-3-3 organization, and its consolidation of the Vocational and public school systems. On Feb. 5, 1922, the Superintendent was on the program of the annual convention of the National Association for Vocational Guidance held in Chicago. On Nov. 9, 1922, he was on the program of the annual convention of the State Teachers' Association of Wisconsin held in Milwaukee on the subject of the functioning of a Junior High School. The Marshfield schools are also making a special effort to develop the physical well-being of the children, as well as their mental well-being. They employ two physical education instructors for the children in all the schools and a school nurse and a nutrition expert. All children below standard weight are provided with-hot lunches and milk twice a day."

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THE HISTORY OF AMERICAN EDUCATION Reprinted from Wisconsin School News, February, 2008

Article by Patrick Saucerman How did we get to where we are today in education? Obviously we are the benefactors of an educational enterprise which has a long and storied history. But really, how did we get here? Have you ever wondered how and why our educational system is what it is? Permit me to exercise my amateur historian status and regurgitate what I have learned in my years in education. The best way to analyze and define American education would be to first examine the major societal and legal events that have transpired to form and shape our great nation. The key events in the history of American education are primarily the result of reactions to societal forces and to the legal system as our country was forming. The first indications of the formation of American education begin with the church. Entrenched in the philosophical beliefs and values of Puritanism, early development of education aligned itself with the idea that providing education would be harmonious with God’s wishes. The laws of 1642 and 1647 were passed, establishing education in this country, although schools were essentially used by church and private institutions during the seventeenth and eighteenth centuries. About 1800, there began a growing demand for public education in America, resulting in communities establishing small, usually one-room elementary schools wherever appropriate. The country was also seeing a tremendous growth due to immigration, and a reactionary need emerged to create accommodating forms of governance to handle the rapid expansion. The country experienced a major shift from a largely rural nation to an urban, industrial, and post-industrial nation, fostering a need for boundaries establishment within communities. As the educational enterprise continued to expand, the concept of the “district” arose, and when the town meeting was deemed inappropriate for governing schools, the school board was introduced. Commensurate with the need to accommodate these districts, educational roles such as the principal, teacher, and superintendent began to emerge. Furthermore, in the late 1800’s, we began to see a shift in some of the philosophical trends, specifically, to the child-centered orientation, which forced us to yet further extend our services as a reaction to the demands of the times. We needed to create new roles such as guidance counselors, social workers and psychologists, and incorporate them into the school setting. We further saw the emergence of other related fields associated directly with public education, such as Curriculum and Instruction, Library Science, Social Services, and the specific field of Educational Administration. The early 1900’s brought with it the notion of “scientific management”, a term spawned from the industrial revolution that placed high emphasis on structure, efficiency, and regimentation. These same concepts were applied to education with varying degrees of success. One such success however was the introduction of “platooning” students from one class to another, using a specially devised bell system which would indicate passing times. This model of efficiency proved useful in exposing different groups of students to different curriculum simultaneously, and was considered to be a very cost-effective approach to providing instruction.

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The concept of efficiency through scientific management in education later became redefined to mean financial efficiency, largely in response to the Superintendent’s role of needing to defend the school board’s financial decisions to the business community. As schools and communities grew, the old individual school houses, signified by the ordinance model established in the Northwest Ordinance, gave way to the Consolidation act in 1950, and the concept of “comprehensivization” emerged. It was believed that the limited sphere of the individual school would not adequately handle the comprehensive needs of education, which led to the unified notion of schools common today. During the post-World War II era, another broad societal force emerged in the form of civil rights. This was to have a profound impact on education as it effectively eliminated the control ethic that had been in existence, and shifted the emphasis to student’s Constitutional rights and Due Process. The courts influence on American education has also been extensive, and frequently our legal system has been enlisted to resolve conflicts in education. Indeed, many court decisions have had a dramatic and profound impact on the shaping of the educational institution in this country. One such court decision was the establishment of parochial, private education as a viable, satisfactory, and legal means of education in terms of meeting the compulsory attendance laws. Also, laws were passed permitting communities to tax for purposes of building and maintaining high schools, thereby clearing up the k-12 taxing dilemma. Still other laws helped shape education, such as the declaration that the Social Security Act was constitutional, thereby allowing educational entitlements by virtue of congressional acts. States were also permitted by law to provide text books and transportation to private school students, and something known as “child benefit theory”, which placed emphasis on student needs, was introduced. Other important court decisions included laws that help define release time for religious instruction, desegregation, the creation of land grant colleges and Vocation Education. Various “Alphabet Soup” legislative agencies also sprang up during the depression, contributing to the construction of many school buildings throughout the country. So what began as a modest, simple notion to ensure that Puritan children could read and write to pursue the scriptures, has escalated with tremendous societal and legal influence into an extraordinary complex, dynamic, and financially monumental institution. This institution has been shaped by a perpetuating national evolution, representative of the legal, societal, and political influences of the times. The educational enterprise in this country then, is not only a result of society’s impact on its shaping, but a reflection of the ever-changing development of the country in which it was founded.

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MAJOR GOALS AND OBJECTIVES MARSHFIELD BOARD OF EDUCATION 2015-16

(Board approved 9/9/2015)

The Continuous Improvement Model In a district with high-quality teachers and principals, the role becomes to guide, support and hold accountable the work of the schools. The work of the central office is to assist in the alignment of the building work to the goals of the district, ensuring the principals and staff have the training and support they need to meet the needs of the students within clearly defined parameters.

Moving forward, every building will be required to develop, refine and receive approval of a continuous improvement plan that is clearly aligned to the district plan and defines the building work and accountability measures for each year. This plan must define the measurable, achievable and accountable goals the building plans to use to guide and define their work and to meet the expectations set by the central office. These expectations will include:

Expectations for principals as instructional leaders Expectations for high-quality teaching including what is taught, how and when progress

is measured and what happens when students struggle Expectations for high-quality professional learning informed by student data

By ensuring that each school’s Continuous Improvement Plan (CIP) is clearly aligned to the district priorities and goals, developed with and communicated to staff, students, families and community members, we empower all members of the educational effort with the information to demand the very best from their school. For the 2015-16 budget year, the school board of the Unified School District of Marshfield has approved through board action five distinctive priority objectives as it enters the next school year. They are as follows:

PRIORITY AREA 1

Every instructor is expected to make ongoing instructional decisions that are based on needs of their specific students; however, the district has an obligation to provide a guaranteed and viable curriculum to all students that systemically prepares them for graduation and postsecondary education starting in pre-kindergarten. By defining a core instructional program based on standards, we will ensure that all of our students obtain the knowledge and skills necessary for full participation in college, the workplace and the community.

Aligned, Coherent, Relevant Curriculum & Instruction PROVIDE EVERY STUDENT WITH WELL-ROUNDED, COHERENT INSTRUCTION THAT LEADS TO COLLEGE, CAREER AND COMMUNITY READINESS.

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STRATEGIC ACTIONS 1. Improve fidelity of implementation of Professional Learning Communities (PLCs) 2. Improve the quality and consistency of the School District of Marshfield Response to

Intervention (RtI) framework 3. Increase skills needed to develop and use quality assessments and formative data 4. Improve Horizontal and Vertical Alignment of Curriculum 5. Create Parameters for the Reporting of Data That Align to the Needs of the District and

Meet State Accountability Requirements 6. Develop a Comprehensive Pk-12 Student Services Program Based on Best Practice and

Research, State Standards and District Data Analysis 7. Clearly Define and Enhance the Function of the building teams. Building Teams Are

Responsible for the Development, Implementation and Data Monitoring of the Building growth goals and MTSS.

PRIORITY AREA 2

It is important that the district continually assess relevance of all coursework across all classrooms and schools, especially at the high school. This must include evolving opportunities for exploring college and career pathways for all students. Students must be able to experience the types of structures and programs they are likely to experience immediately upon graduation. To that end, course offerings must include advanced, dual-credit, career preparation, blended and online coursework. It is essential that all middle and high school students are engaged in a relevant learning experience and are provided the skills and dispositions to be successful in the path of their choosing upon graduation.

STRATEGIC ACTIONS

1. Upon graduation, each student will have a personalized profile of academic and career goals, accomplishments and future strategies

2. Develop an intentional alignment between curriculum and instruction actions and technology actions, PK-12

3. Increase the level and diversity of digital resources and strategies within instructional programs, PK-12

Personalized Pathways

ENGAGE STUDENTS IN CHARTING PERSONALIZED PATHWAYS TO COLLEGE, CAREER AND COMMUNITY READINESS.

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PRIORITY AREA 3

When schools engage with all parents in authentic and supportive ways, all parents become equipped to ask questions, make decisions and expect the best from their schools and all children. When schools intentionally provide parents and guardians with the skills and knowledge to access, navigate and support educational systems, the systems and students experience greater success.

STRATEGIC ACTIONS

1. Provide parents with access to the standards and student learning objectives pk-122. Provide all parents with timely, consistent feedback on their child’s performance and

progress on a regular basis by leveraging technology3. Implement the Year 2 District Communication Plan (2015-2016)4. Partner or Engage with Community Representatives or Families in seven (7) specific

projects

PRIORITY AREA 4

The district has an obligation to the community to create a work environment that is challenging and rewarding, focused on and dedicated to student success. When we hold high expectations for all employees and support them in meeting those expectations, system success increases dramatically.

All research done over the last twenty years indicates that effective instruction is the key ingredient to student success. Effective instruction requires competent and qualified instructors led by competent, qualified, highly motivated and dedicated principals who seamlessly serve as the building instructional leader. Great teaching cannot happen consistently without great principals in the buildings.

STRATEGIC ACTIONS 1. Evaluate and recast the human resources functions of the district2. Successfully implement revised evaluation systems for all staff. Teacher and principal

evaluations will adhere to the state model supporting high-quality, standards-based

Family and Community Engagement

ENGAGE FAMILIES AND COMMUNITY AS PARTNERS.

Effective Workforce

CULTIVATE A WORK ENVIRONMENT THAT ATTRACTS, EMPLOYS DEVELOP AND RETAINS TOP TALENT.

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instruction. Successful implementation will include a fair, reliable and valid evaluation process for all staff that leads to system success.

3. Adjust the district professional learning process to provide high-quality professional development tools and resources tied directly to the goals and priorities of the district and student data. Develop an approach to evaluation that is consistent and ensures professional development is effective and demonstrated in the classroom.

4. Continue Development and Refinement of Professional and Support Staff Compensation Systems

PRIORITY AREA 5

STRATEGIC ACTIONS

1. Clearly identify roles and responsibilities of central office administration. Each central office department will be responsive to action strategies with related action goals, and metrics which will be monitored on a regular basis.

2. Review HR, Payroll and Student Services Information Capabilities of the District Program Vendor and Present Findings and Action Plans to the Superintendent

3. Align the Policies of The District and the Work of the Board Committees With the Vision and the Strategic Priorities of the District. The Policies of the Board Of Education Must Support and be aligned to the Actions of the Continuous Improvement Plan.

4. Develop a system that provides guidance and support to Board of education members to support members’ understanding of the functions of the Board, knowledge of matters related to the policies and finances of the district and board procedures.

5. Provide to the Community an Accurate and Transparent Reflection of Student Outcomes Annually. Student Achievement Data Should Reflect Not Only Building and District Summative Growth and Change. It Should Also Reflect the Changes Within the Various Subgroups by Building on a Longitudinal Basis to Accurately Depict Movement Toward the District Vision.

In order to assist schools in developing, implementing and monitoring their continuous improvement plans, the school district has developed these priorities aimed at providing the tools, processes and resources that will be used throughout the district. These priority areas are aligned to the board of education committee structure. Building level continuous improvement plans will be aligned to these priority areas.

The value of any statement of action and its impact on advancing the vision of the district is meaningless unless it is measured. There are multiple ways to measure progress. Certainly

Accountability

ENSURE ACCOUNTABILITY AT EVERY LEVEL. THIS TYPE OF PRACTICE IS NECESSARY IF WE ARE TO GROW THE SUPPORT NECESSARY TO MEET OUR DISTRICT VISION.

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the academic success and growth of students on state and national measures is a key indicator of actions taken to increase student achievement. Metrics must reflect the outcomes of the individual action strategy. Each action strategy includes metrics that will be used to monitor progress and reviewed quarterly. An annual report will be completed in July.

Detailed information regarding the strategic actions and metrics for monitoring the above priorities can be found in the Organizational Section of this budget book.

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BUDGET DEVELOPMENT PROCESS

Statement of Purpose The school district budget reflects both a requirement to justify the receipt and expenditure of public funds and also an opportunity to demonstrate fidelity with relation to integrating the district’s mission, operational, and educational objectives. The goal of budget development and preparation is to reflect the district’s educational priorities and represent these priorities in financial terms. The District budget is comprised of three separate and distinct elements:

1) Representation of total educational programs and services to be provided by the school district;

2) Representation of the expenditures needed to carry out the desired programs and services; and

3) Representation of the anticipated revenues that will be used to cover the costs of these programs and services.

The budget is in essence the financial document that best represents alignment of the District’s educational mission, organizational needs, policies, programs, services and expected outcomes of the district. Budgeted amounts are not to be perceived as a cap or limit of the amount to expend or an amount that can be received. Rather, these amounts are a reflection of the best estimates of actual costs and receipts based on the best available information at the time the estimate was made. As such, it is possible and even likely that in various budget categories, expenditures and revenues will exceed or underrepresent the actual financial transactions. It has been a historic practice to estimate revenues conservatively and expenditures liberally as a means to safeguard and protect District assets. It has also been a practice of the district to defer projects which are not mission-critical and time-sensitive to the fourth quarter of the budget year. This practice allows the school board the opportunity to review and consider completion of such projects based on current financial information and with the knowledge of how revenues and expenditures trended during the previous three quarters. Budget Development Budget planning begins in October when estimates of available resources are determined based on projected enrollment information, allowable per member increases, and property equalization value. A projection of revenue trends, tax levy, equalized tax rate, and equalized value are also established. A five year projection for the general fund, special projects fund, and community service fund is prepared for planning and to ensure compliance with District and Board objectives. Long-range plans regarding capital outlay and technology are reviewed and are shared with the Board of Education Finance Committee. Prior to January 1st, a preliminary budget projection listing expenditures by object and revenues by source is presented to the Board of Education Finance Committee. This estimate includes all relevant assumptions based on the best available information at the time. Budget development continues during the winter months and monthly updates are provided to the school board regarding the budget by the chairperson of the Finance Committee, who

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reviews and presents budget information as discussed during committee meetings. A preliminary budget is completed and available for public viewing by July 1. During the summer months, a number of budget and staffing decisions are finalized as more information comes in regarding projected revenues and expenses. The school district budget is adjusted to reflect these updates. In September, the Board of Education Finance Committee is presented with all final budget adjustments for consideration. The public hearing is typically held during the last week in September to seek input from the community regarding the budget as prepared by the school district. By October 15th, the many variables that factor into the tax rate are determined. These factors include actual student membership counts based on 3rd Friday of September enrollment information, equalization value as prepared by the Wisconsin Department of Revenue, and the total amount to be paid in state equalization aid as determined by the Wisconsin Department of Public Instruction. Typically in late October, the school board votes to approve all fund budgets and to set the levies for the new tax year. By early November, all municipalities within the boundaries of the School District of Marshfield are notified of the amount to be levied by the District. In creating the budget, the primary outcome must be to align finances with the goals as established by the District. To that end, and to ensure the financial resources are used prudently, the following District objectives have been established for 2015-16: Curriculum

The curriculum is continually under development and is cycled through using the following classifications of review:

o Initial Professional Development and Implementation o Designing, Professional Development, and Purchasing o Review, Planning, Proposing o Sustaining Initiatives, Continuing Professional Development, Data Collection

A five year curriculum development cycle and budget plan have been developed for the goals and objectives of the District to ensure compliance. The Curriculum & Instruction Committee of the Board of Education reviews and adopts this plan to guarantee the District continues to meet its academic objectives.

Capital Outlay

The Director of Buildings & Grounds, in conjunction with the Director of Business Services and Superintendent, are responsible for creating and implementing the District’s long-range capital outlay plan. This budget includes all needed equipment, major maintenance, facility capital improvement, and premises expenses. Current budget year capital outlay costs are included as part of the aggregate general fund budget.

Building level administration provide feedback to the Director of Buildings & Grounds using an online database where they enter facility data and share information about their respective facility. These issues are typically addressed with a follow-up meeting and a

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discussion about aligning requested improvements or repairs with other competing needs and District finances.

Technology

Budget oversight for the Technology Department is conducted by the Director of Technology. This director works closely with the directors of instruction to ensure technology initiatives meet curricular objectives. Apart from curricular goals, the director must also appropriate funds to cover costs of ongoing infrastructure upgrades, technology maintenance and repair, contracted services for network and telecommunications costs, and other needed software and hardware upgrades. This department is also responsible for all in-district technology service work and technology implementation.

Debt Service

The Director of Business Services develops the Debt Service Fund budget based on all principal and interest payments due for the fiscal year according to the long-term debt schedules. This debt is separated into two distinct funds; referendum approved (Fund 39), and non-referendum approved (Fund 38) debt. The debt which is referendum approved is covered by additional property tax levy in an amount equal to the principal and interest payment for that tax year. The non-referendum approved debt is identified as an expense built into the Fund 10 operational budget and covered through an inter-fund transfer to Fund 38.

Special Revenue

The Special Revenue Fund budget is developed by the Director of Business Services and Director of Student Services based on state and federal grants received. A sub-account in this fund is also used to track gifts and donations made to the School District.

Capital Projects

The Capital Project Fund budget is developed by the Director of Buildings & Grounds and the Director of Business Services as needed. A contingency fund has been established in the fund for emergency capital expenditures.

Food Service

The Food Service Fund is used to track all revenue and expenses for the District’s school breakfast and lunch program. This budget is developed by the Director of Business Services in conjunction with the Director of Food Service. This program is a self-sustaining book of accounts, and all meal sales and reimbursements are used to cover the programs’ operational costs.

Community Service

The Community Service Fund accounts for any expenses the District incurs through the use of District facilities by private groups that are not paid through fees charged for facility use. This includes community use for the high school swimming pool and other common or shared areas in the District.

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2015-16 BUDGET PROCESS & TIMELINE

October

Review Membership Count

Review Open Enrollment Trends

Discuss Budget Calendar for Year

November

Presentation of 2014-15 Financial Audit

Review 5 Year Budget Projections

Review 5 Year Enrollment Projections

Review of District's Technology Plan

Review of District's Capital Outlay Plan

December Presentation of 2015-16 Preliminary Budget

Review of Timelines to Achieve Budget Goals

January Review List of Service and Purchase Contracts

Review List of Standard Supplies, Materials and Services

February Budget 2015-16 Update & Review

Discussion of 2015-16 Budget Parameters & Curriculum Needs

March Budget 2015-16 Update & Review

Discussion of Budget Requests - Items Greater than $1,000

April

Budget 2015-16 Update & Review

Approve Summer School Budget

Review of Department Budgets (Technology, Buildings & Grounds)

Review of Departmental Budgets (Special Ed, Curriculum)

Review of Proposed Summer Projects

May Budget 2015-16 Update & Review

Review Lunch Prices, Summer School/Extra Duty Pay

June Budget 2015-16 Update & Review

July Budget 2015-16 Update & Review

August Budget 2015-16 Update & Review

September


Discussion of Final Budget Adjustments

Discussion of Public Hearing Documents

Review of Levy Certification Process

23


BUDGET GUIDELINES AND TIMELINE FOR STAFF The following guidelines shall be used by staff in ordering special items: Audiovisual and Computer Materials, Supplies & Equipment

The Library Media Specialists and the District Technology Coordinator will be responsible for budgeting all AV/Computer supplies, materials, & equipment. Supplies include transparency film, overhead transparency markers, blank audio & CDs, flash drives, printer ribbons & cartridges, paper holders, DVDs, & continuous feed paper.

All computer equipment budget requests will be routed through the building principal. The principal will forward this information to the District Technology Coordinator to be placed in the Technology budget. To insure compatibility, quality, competitive pricing, & support; selection of all audiovisual or computer equipment, including items to be purchased with non-budgeted funds (PTO, activity funds, etc.) must be approved in advance by the District Technology Coordinator.

Resale Materials

Resale items such as magazines, workbooks, technology education supplies, etc., must be budgeted just like other items. See business office for specific guidelines regarding the ordering and tracking of resale items.

Staff Travel

Budget requests are to be completed by each staff member for out-of-town trips. Please provide additional information as needed in the description area for the request.

Student Travel

Teachers should meet with principals to budget for student field trips. One request may be submitted for each school, but detailed information showing the destination and estimated cost of each trip must be provided in the description area of the budget request. Athletic Directors are responsible for making sure that a budget request is submitted for each athletic team.

Operation and Maintenance

With the exception of office and instructional equipment, these items will usually come under the jurisdiction of the Director of Buildings and Grounds. In the elementary schools, principals will budget for the repair of all instructional and office equipment. Secondary principals will budget for the repair of office equipment. The District Technology Coordinator will budget for the repair of all computer and AV equipment.

Textbooks

The Director(s) of Instruction will submit budget requests for textbook adoptions as appropriate for buildings and subject areas. This remains subject to available funds and the regular budget process.

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BUDGET & POLICY REVIEW CHANGES FROM PREVIOUS YEAR

There were no significant changes with regard to budgeting practices in comparison to previous years. However, the District has recently changed the formatting and appearance of many relevant financial documents. These documents have been amended to provide a more comprehensive examination of the District’s financial operations, and also to update the look so it is more user-friendly and better conforms to generally accepted accounting principles. The District has prepared this budget book in an attempt to meet the criteria as established by the Association of School Business Official’s Meritorious Budget program. This criteria is used to:

• Provide understandable and clear budget guidelines • Define and encourage state of the art budget practices • Promote short and long term goals • Encourage sound fiscal management practices • Facilitate professional growth for the school system’s business office staff

It is widely believed a budget document presented in this format reflects an industry standard of high quality and exhibits a transparent representation of a school district’s financial profile.

From a policy perspective, the School Board has directed administration to continually examine ways in which District operations could become more efficient. To that end, the District has implemented the following:

Online Fee Payments and Electronic Purchasing

During the 2015-16 budget year, the District intends to expand the use of the new automated payment system for Food Service fees to include other fee payments. This will allow parents the opportunity to make direct payments into their child’s food service account using a debit or credit card. The modules to implement this have been purchased, and the software to collect funds and appropriately account these proceeds has been tested and is ready for implementation. For the following budget year, the intention is to expand this online service to allow parents additional options including online payment of course fees, textbook rental, parking fees, and other district related user fees. During the 2015-16 year, the business office will be considering the use of Procurement (P-Cards) for operational purchasing. School Based Activity Accounting (SBAA) Previously the tracking of financial activity which occurred in the individual entities was done by compiling separate spreadsheets. Each entity had slightly different ways in which they would collect and track this data. The data included items such as the collection of monies for field trips, fundraising activities, and student organization fees. School Based Activity Accounting is another software module that is tied to the District’s financial accounting software. This software collects all data from each individual school in a uniform manner to streamline the accounting process, save time, and improve accuracy. The District instituted this software over the course of the past two years, and is now using the software as the primary means to collect school-based financial activity.

25


SUMMARY USE OF RESOURCES TO ATTAIN DISTRICT GOALS AND OBJECTIVES

Revenue Caps In 1993, Wisconsin State Statute 121.90 was passed limiting the amount of revenue a school district may receive from state equalization aid and local property tax levies. This limit is based on a prescribed formula which begins with the District’s prior year revenue limit authority, and factors in such variables as student enrollment averages, recurring/non-recurring exemptions, and a per student increase/decrease based on legislative action. When revenue caps were enacted, districts that were low spending were essentially locked into that low spending rate, and could only realize new revenue at a rate identical to all districts based on the state formula. In 1993, the School District of Marshfield was a particularly low spending District. As such, Marshfield has traditionally had less revenue to allocate for operations when compared to other districts of similar enrollments. The following chart shows ten Wisconsin Districts closest in size to Marshfield and what their maximum revenue per member was in 2013-14 before referendum.

These revenue controls were introduced mainly in response to political pressure to find ways to control the rapidly increasing costs in property taxes that were being levied to pay public for public education. These caps did succeed in limiting these increases. For the School District of Marshfield, the average annual increase in general fund revenue between 1993 and 2014 was slightly over 3%.

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000

10,000

11,000

12,000

9,100 9,133 9,251 9,328 9,347 9,414 9,745 10,060 10,081

10,991 11,059

4,386 3,874 3,989

4,399 3,702 3,842 3,874 3,888 3,961 3,847 4,006

2013-14 Revenue Cap per Member (Similar Size Districts)

Per Member Max. MembershipSOURCE: WI Dept. of Public Instruction

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Annual Structural Deficits Revenue caps, created to control school district spending, and inflationary expenditure increases, dictated greatly by economic volatility, were never designed to align with one another. Therefore, the average revenue increases which have ranged in recent years from 0 to 2% haven’t kept pace with the increased operational expenditures. As such, the School District of Marshfield, an already comparatively low spending District, typically incurs annual operating deficits ranging from $300,000 to $800,000. Achieving District Goals and Objectives Recognizing a need to be proactive in managing the erosion of the District’s financial resources, the District developed a model based on its educational philosophy and priorities to ensure that with each passing year as reductions were considered, the District could remain true to its core values. This model, referred to as a concentric circle approach to protecting the core mission of the District, is illustrated below:

RESOURCES TO SUPPORT PROGRAMS

EXTRA/CO- CURRICULAR

ELECTIVES/ ENRICHMENT

DISTRICT REQUIREMENTS

CORE PROGRAMS

PROGRAM SUPPORT SERV.

OTHER SUPPORT SERVICES

PROGRAM RESOURCES

EXTRA & CO- CURRICULAR

ELECTIVES & ENRICHMENT

DISTRICT REQUIREMENTS

CORE PROGRAMS

PROGRAM SUPPORT

27


It needs to be understood that all resources of the school district are presumed vital to its operations and have indeed been implemented for the fundamental purpose of supporting or enhancing instructional opportunities. However, given the financial circumstances under which we must operate, the following provides the framework to ensure Marshfield is allocating human and financial resources in a manner which best achieves the goals and objectives of the District.

Other Support Services These services are viewed as being the most distant from classroom instruction but still play a role in a child’s education. Services in this category include capital outlay, equipment, transportation, and some technology. Based on the concentric circle model, these services are believed to be the least vital to retain, and should therefore be considered first when examining areas for reduction.

Program Resources

Moving inward, the next layer of the concentric circle model represents the resources used to buttress District programs. Considered the second most expendable area, these resources include items such as textbooks, computers, workbooks and classroom supplies. Within this area, a decrease as to the number of units purchased would be the practice in lieu of complete removal of the item, based on cost and the funds which are available. Extra & Co-Curricular The next layer inward relates to the extra and co-curricular offerings currently available to students in the District. These offerings reflect a range of enrichment opportunities to augment instruction, including activities in the areas of athletics, academics, and performing arts. Although extremely important to the District’s mission to cultivate the environment which maximizes student potential, it is an area regarded as expendable to preserve the core and other enrichment opportunities.

Program Support

The next layer moving towards the core of the model relates to those programs that are considered essential auxiliary services for students. These program support services include items such as guidance, intervention, psychology services, and reading services. This support is necessary to ensure students are emotionally and mentally prepared to receive instruction, and to ensure safeguards are in place in the event students should encounter learning difficulties.

Electives & Enrichment

As we near the inner level of the concentric circle model, you begin to see the identity of the School District of Marshfield. These course offerings are a true reflection of what the community of Marshfield come to know and expect from the District. Some of this type of elective and enrichment course work includes the District’s nationally recognized Advanced Placement program, Technology and Business Education, Agriculture, and its highly successful Alternative School.

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District Requirements

The next layer inward of the model represents additional elective course work that reflects what the District has identified as essential requirements for graduation. This course work includes items such as Consumer Education, Health, and Computer Science. Although not a requirement of graduation per Wisconsin statutes, these items have been identified locally as part of the school district’s legacy and a mandatory requirement to graduate with a diploma from Marshfield High School.

Core Programs

The final most inward layer of the model relates to the District’s courses that are required both as part of local graduation requirements and also as identified by the state as meeting minimum graduation requirements. The District has a total number of credits for many of these areas in excess of the state requirements, and could also reduce these credit requirements accordingly. This layer of the circle is mission-critical, and would be preserved at the expense of everything else that may be reduced or eliminated.

Staff’s Role in Establishing Budget Priorities

In preparation for the 2015-16 budget, the administrative staff were surveyed to help establish budget priorities based on 27 different cost categories ranging from administration to extended contracts to elective course work. The survey results were tabulated and sorted from highest to lowest priority. The highest priority items identified by the administration in order were 1) Core Academics, 2) Elementary Intervention, and 3) Employee Salaries. The lowest three priority items identified by administration were Library/Media Services, Extended Contracts, and Foreign Language. Each school’s Building Leadership Team, a group of approximately 6-8 staff representing various staffing levels, were asked to submit recommendations of areas of possible budget cuts or revenue increases. These suggestions were then scored based on merit and categorized within each of the 27 different cost categories. Items which garnered the lowest index score, (lowest priority and most expendable) were deemed to be the most appropriate to consider first when making reductions. The results of the survey were shared with the School Board’s Finance committee and used in planning and preparation for the 2015-16 budget.

Other Resource Parameters 81/19 Rule

Using an analogy from the business world, the “product” of a school district is the instruction it provides to its students. This product is provided through a significant contribution of human resources. School systems are therefore by their very nature labor intensive institutions. To ensure an appropriate balance always exists between needed human capital and resource capital, the 81/19 rule was established. Simply stated, the rule limits the District’s total staffing costs to an amount that cannot exceed 81% of the total Governmental Funds budget. This guideline was enacted several years ago as a safeguard to guarantee the District would never introduce or operate a program that could not be adequately supported by non-staffing resources.

29


SUMMARY OF REVENUES AND EXPENDITURES FOR ALL FUNDS

All funds used by Wisconsin school districts must be classified into one of nine fund types. Some of these funds may not be needed. The major governmental fund types used by the School District of Marshfield include the General Fund, Special Projects Fund, Debt Service Fund, Capital Projects Fund, and Trust Fund. The major proprietary funds used by the District include the Food Service Fund and Community Service Fund. Many of these funds contain sub-funds that collect more specific data under the respective primary fund. The funds and sub-funds used by the School District of Marshfield are described in more detail below, as defined by the Wisconsin Department of Public Instruction: Governmental Funds

Fund 10 General Fund 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 21 Special Revenue Trust Fund This fund is used to account for trust funds that can be used for district operations. The source of such funds is gifts and donations from private parties. Cash and investments in this fund are expended pursuant to donor specifications. There may be a fund balance in this fund. Fund 27 Special Education Fund The fund is used to account for the excess cost of providing special education and related services for student with disabilities during the regular school year or extended school year. Also included are charges for services provided to other districts as a result of being a host district for a special education package or cooperative program. School Age Parent costs are also charged to this Fund. No fund balance or deficit can exist in this fund. Fund 38 Non-Referendum Debt Service Fund This fund is used to account for transactions for the repayment of debt issues that were either: not authorized by school board resolution before August 12, 1993, or incurred without referendum approval after that date. A fund balance may exist in this fund. Fund 39 Referendum Approved Debt Service Funds This fund is used to account for transactions for the repayment of debt issues that were either: authorized by school board resolution before August 12, 1993, or approved by referendum. The district may account for in such referendum approved debt service transactions in Funds 31, 32, 33, 34, 36, 37 (which are not presently assigned by DPI for reporting purposes) and/or Fund 39. If the district uses funds other than Fund 39, the district must combine and report these funds as Fund 39. A fund balance may exist in this fund. Fund 41 Capital Expansion Fund Projects financed with tax levy per statute 120.10(10m). State statute restricts the use of this fund for capital expenditures related to buildings and sites. Equipment cannot be acquired through the use of this Fund. For the purpose of determining eligible expenditures from this Fund, the DPI defines “capital expenditures related to buildings

30


and sites” as being expenditures for acquiring and remodeling buildings and sites, and maintenance or repair expenditures that extend or enhance the service life of buildings and building components, sites and site components. Fund 45 ARRA—Qualified School Construction Bond Projects Fund Projects financed with Qualified School Construction Bond program funding as provided by the American Recovery and Reinvestment Act (ARRA). This fund is optional and is included in Fund 49 for DPI reporting purposes. Fund 72 Private Purpose Trust Fund This fund is used to account for gifts and donations specified for the benefit of private individuals and organizations not under the control of the school board. Scholarships are recorded in this fund. Cash and investments in this fund are expended pursuant to donor specifications. There may be a fund balance in this fund.

Proprietary Funds

Fund 50 Food Service Fund All revenues and expenditures related to pupil and elderly food service activities are recorded in this fund. A fund balance in the Food Service Fund is permitted. There may be no deficit in the district’s Food Service Fund. Any food service fund deficit, resulting from student food services, must be eliminated by an operating transfer from the General Fund. Any food service fund deficit, resulting from elderly food services, must be eliminated by a transfer from the district’s Community Service Fund. The maximum that may be transferred if the district does not have a deficit in the Food Service Fund is limited to an amount necessary to cover a current year deficit in a particular food service program (National School Lunch, Breakfast, A la Carte, etc.) Fund 80 Community Service Fund This fund is used to account for activities such as adult education, community recreation programs such as evening swimming pool operation and softball leagues, elderly food service programs, non-special education preschool, day care services, and other programs which are not elementary and secondary educational programs but have the primary function of serving the community. Expenditures for these activities, including cost allocations for salaries, benefits, travel, purchased services, etc. are to be included in this Fund to the extent feasible. The district may adopt a separate tax levy for this Fund. Building use fees charged for utilities and other operational costs must be recorded in the General Fund if no cost allocation was made for these to the Community Service Fund.

District Budget Summary The grand total for all expenditures budgeted for the 2015-16 fiscal year for the School District of Marshfield is $56,970,243. The General fund comprises 77% of this total. The total amount reflects an estimated .9% increase from unaudited totals in fiscal year 2015. The following page displays a table showing a summary of revenues and expenditures for all funds, and provides a comparison of the current year to the previous four years.

31


GOVERNMENTAL AND PROPRIETARY FUNDS Combined Statement of Revenues, Expenses and Change in Net Position - Historical

Audited Audited Audited Unaudited BudgetGOVENMENTAL FUNDS 2011-12 2012-13 2013-14 2014-15 2015-2016General Fund Total Revenues 43,307,354 42,061,821 42,193,808 42,937,753 42,805,782

Total Expenditures 41,399,031 40,621,868 42,017,375 43,449,609 43,680,782Excess Rev. over (under) Exp. 1,908,323 1,439,953 176,434 -511,856 -875,000Fund Balance, Beginning 9,486,295 11,394,618 12,834,571 13,011,004 12,499,148Fund Balance, Ending 11,394,618 12,834,571 13,011,004 12,499,148 11,624,148

Special Revenue Trust Fund Total Revenues 504,625 670,202 695,457 648,622 647,000Total Expenditures 488,460 637,388 694,668 659,760 647,000Excess Rev. over (under) Exp. 16,165 32,814 788 -11,138 0Fund Balance, Beginning 192,740 208,905 241,719 242,508 231,370Fund Balance, Ending 208,905 241,719 242,508 231,370 231,370

Special Education Fund Total Revenues 6,214,005 6,796,890 6,799,362 7,084,214 7,154,065Total Expenditures 6,214,005 6,796,890 6,799,362 7,084,214 7,154,065Excess Rev. over (under) Exp. 0 0 0 0 0Fund Balance, Beginning 0 0 0 0 0Fund Balance, Ending 0 0 0 0 0

Non-Referendum Debt Service Total Revenues 357,095 411,959 327,122 348,650 395,000Total Expenditures 357,095 411,959 327,122 348,650 395,000Excess Rev. over (under) Exp. 0 0 0 0 0Fund Balance, Beginning 0 0 0 0 0Fund Balance, Ending 0 0 0 0 0

Referendum Debt Service Total Revenues 1,624,419 19,465,086 1,603,315 1,845,870 1,800,450Total Expenditures 1,624,419 19,465,086 1,603,315 1,845,870 1,800,450Excess Rev. over (under) Exp. 0 0 0 0 0Fund Balance, Beginning 0 0 0 0 0Fund Balance, Ending 0 0 0 0 0

Capital Expansion Fund Total Revenues 1,526 1,019 514 460 500Total Expenditures 0 0 0 0 0Excess Rev. over (under) Exp. 1,526 1,019 514 460 0Fund Balance, Beginning 243,179 244,705 245,724 246,238 246,698Fund Balance, Ending 244,705 245,724 246,238 246,698 247,198

Long Term Capital Improvement Fund Total Revenues 0 0 0 100 0Total Expenditures 0 0 0 0 0Excess Rev. over (under) Exp. 0 0 0 100 0Fund Balance, Beginning 0 0 0 0 100Fund Balance, Ending 0 0 0 100 100

Other Capital Projects Fund Total Revenues 0 0 0 3,000,671 0Total Expenditures 0 0 0 1,402,296 1,597,849Excess Rev. over (under) Exp. 0 0 0 1,598,375 -1,597,849Fund Balance, Beginning 0 0 0 0 1,598,375Fund Balance, Ending 0 0 0 1,598,375 526

ARRA QSCB Fund Total Revenues 29 1 0 0 0Total Expenditures 86,449 17,461 0 0 0Excess Rev. over (under) Exp. -86,420 -17,460 0 0 0Fund Balance, Beginning 103,880 17,460 0 0 0Fund Balance, Ending 17,460 0 0 0 0

FIDUCIARY FUNDSPrivate Purpose Trust Fund Total Revenues 14 9 3 6 5

Total Expenditures 0 0 0 0 0Excess Rev. over (under) Exp. 14 9 3 6 5Fund Balance, Beginning 2,289 2,303 2,312 2,315 2,321Fund Balance, Ending 2,303 2,312 2,315 2,321 2,326

PROPRIETARY FUNDSFood Service Fund Total Revenues 1,567,175 1,659,779 1,593,397 1,600,141 1,674,211

Total Expenditures 1,527,206 1,746,986 1,598,168 1,622,405 1,695,097Excess Rev. over (under) Exp. 39,969 -87,206 -4,771 -22,264 -20,886Fund Balance, Beginning 95,158 135,127 47,921 43,150 20,886Fund Balance, Ending 135,127 47,921 43,150 20,886 0

Community Service Fund Total Revenues 12,913 16,844 25,952 29,767 0Total Expenditures 12,913 16,844 25,952 29,767 0Excess Rev. over (under) Exp. 0 0 0 0 0Fund Balance, Beginning 0 0 0 0 0Fund Balance, Ending 0 0 0 0 0

TOTAL ALL FUNDSTotal Revenues 53,589,155 71,083,610 53,238,930 57,496,253 54,477,013Total Expenditures 51,709,578 69,714,481 53,065,962 56,442,571 56,970,243Excess Rev. over (under) Exp. 1,879,577 1,369,129 172,968 1,053,683 -2,493,230Fund Balance, Beginning 10,123,541 12,003,118 13,372,246 13,545,214 14,598,897Fund Balance, Ending 12,003,118 13,372,247 13,545,214 14,598,897 12,105,667

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To further identify trends over time, the following graph displays each of the Governmental and Proprietary funds, showing measurable values and how each has changed in recent years.

In general, funds have remained relatively static over the past five years, showing modest changes in the major budget categories of Special Education and the General Fund. The anomaly for referendum debt in 2012-13 represents a $17.5 Million debt refinance. The $3 million Capital increase in fiscal year 2015 relates to borrowing above revenue caps for energy conservation work.

0

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

Fiscal 2011-12 Fiscal 2012-13 Fiscal 2013-14 Unaudited 2014-15 Budget 2015-16

43,307,354 42,061,821 42,193,808 42,937,753 42,805,782

504,625 670,202 695,456 648,622 647,000

6,214,005 6,796,890 6,799,362 7,084,214 7,154,065

1,624,419

19,465,086

1,603,315 1,845,870 1,800,450

3,001,131 500 1,567,175

1,659,779

1,593,397

1,600,141

1,674,211 12,913

16,844

25,952

29,767

0

Comm. Serv Food Serv Trust Fund QSCB Capital

Ref Debt Non-Ref Debt Special Ed. Special Projects General Fund

BUDGET COMPARISON 2015-16 TO PREVIOUS YEARS

33


SIGNIFICANT TRENDS, EVENTS & INITIATIVES

Wisconsin Act 10 In 2011, the Wisconsin Legislature enacted Act 10. This legislation had a major impact on how public sector collective bargaining units in Wisconsin could operate. The new law dramatically curtailed much of what a public bargaining unit could negotiate, and relegated all contracts to a one-year term. One segment of the law required union members to pay the employee share of retirement fund contributions which at the time reflected a 5.8% cost of an employee’s annual wage. Other “tools” were provided to school districts to help control operating costs. At the same time, major reductions to funding for public school systems were introduced, and the District saw approximately $2.3 million less in state revenue as a result. Although the school district does have much more flexibility in controlling staffing costs due to the restrictions placed on bargaining units under Act 10, these savings fall well short of the reduced revenue at the state level. As such, the school district still expects to continue to experience annual structural deficits.

Compensation & the New Educator Evaluation System Prior to Wisconsin Act 10, most school districts established a salary matrix for teachers regarding how they were to receive wage increases. This structure made it possible for a teacher to receive additional compensation annually by one of three means; by the negotiated base salary increase from the collective bargaining process, from additional course work advancing them to a higher “lane” in the salary matrix, or through longevity, where each year teachers advance to a new “step” on the salary matrix. Wisconsin Act 10 abolished the latter two, and now a teacher union may only bargain over a base wage increase. This has created a great deal of disparity for those veteran staff that have already advanced at or near the end of the old system, as they were able to secure salary increases at a much faster pace than new staff now coming in at the onset of Act 10 where only CPI increases to base wages are required by law. To further exacerbate the problem, new staff are generally paid at a much lower wage than senior staff, and therefore their raise, which may be based on a percent increase, can also lag behind those senior staff earning more. As such, several school districts, including Marshfield, have recreated a new salary structure to permit salary advancement beyond the base wage increase as required by law. In March, 2015, the school board approved the new structure, which provides a point system for professional development and leadership opportunities. After achieving a certain number of points in the system, a teacher is given a salary increase based on their longevity cell on the matrix. For the 2015-16 school year, support staff wages are being analyzed to make certain they align with comparable district and industry standards. A new Educator Evaluation System is scheduled to be implemented state wide between July of 2014 and June of 2015. This system has been created by the Educator Effectiveness Design Team, a group commissioned to develop recommendations around key design features of a performance-based evaluation system for teachers and principals. The Design Team is a collaborative group that includes leaders of state professional education organizations, educator preparation programs, the Governor’s office, and the Wisconsin Department of Public Instruction. Upon implementation of this new evaluation system, it is the hope that school boards will be in a far better position to create a salary incentive system that links student outcomes to teacher pay.

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Referenda Since the 2002-03 fiscal year, the School District of Marshfield has had voter approved referendum in some capacity for operational purposes to sustain the educational programs of the District. The following chart illustrates the amount of money that has subsidized the General Fund which came as a result of voter approved referenda:

Voter Approved Referenda Year Amount

2002-03 $1,000,000 2003-04 $1,000,000 2004-05 $1,000,000 2005-06 $1,000,000 2006-07 $1,000,000 2007-08 $1,000,000 2008-09 $2,000,000 2009-10 $2,500,000 2010-11 $3,000,000 2011-12 $3,000,000 2012-13 $3,000,000 2013-14 $2,500,000 2014-15 $2,500,000 2015-16 $2,500,000 2016-17 $2,500,000

The most recent referendum was a four-year non-recurring referendum for operations which was approved in 2012. This referendum called for an increase to the property tax levy of $2.5 million in fiscal years 2013-14 through 2016-17.

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

School District of Marshfield Voter Approved Operational Referenda

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SIGNIFICANT FINANCIAL AND DEMOGRAPHIC CHANGES

Revenue Limits As mentioned previously, revenue limits implemented in 1993 by state legislation restricted the amount of revenue a school district may receive from general state aid and local property tax levies. This limit is based on a prescribed formula which begins with the District’s prior year revenue limit authority, and factors in such variables as student enrollment averages, recurring/non-recurring exemptions, and a per student increase/decrease based on legislative action. It is important to note revenue limits were created as only a temporary fix to curtail escalating property tax increases yet have remained in effect for 20 years. Another important element of the revenue limit calculation was the state’s commitment to two-thirds funding, which asserts that on average, two-thirds of the funds under revenue caps would come from state equalization aid. In the 2003-05 state biennial budget, the two-thirds funding commitment was eliminated. State equalization aid is now provided in a sum-certain appropriation. These aids decreased by $792 million to a base level of $4.262 billion in 2011-12, and by $4.31 billion in 2012-13. Revenue limits remain a subject of considerable debate at the local and state level, and numerous legislative reforms have been proposed over the past decades to offer alternatives to the current funding formula. During the biennial 2013-15, the per student adjustment was increased $75 for each year. For the biennial 2015-2017 budget cycle, per student adjustment aid was not increased. The District’s per student limit for the past five years and current estimate is as follows:

The decrease in per student revenue in 2011-12 is a result of the enactment of Wisconsin Act 10 which reduced funding for all Wisconsin school districts. Other revenues outside of revenue limits, such as state and local grants, categorical aid, and local revenue, are not included in the above totals. Typically, operational expenses outpace the allowable amount of revenue under revenue limits, resulting in annual structural deficits the District must address to balance the budget. In the past, the District has needed to rely on non-recurring referenda to increase operating revenue to sustain District programs and operational costs.

8,700

8,800

8,900

9,000

9,100

9,200

9,300

9,400

9,500

Fiscal 2010-11 Fiscal 2011-12 Fiscal 2012-13 Fiscal 2013-14 Unaudited2014-15

Budget 2015-16

9,475

8,987 9,055

9,130

9,226 9,226

School District of Marshfield Per Student Revenue

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State Equalization Aid Since the commitment to two-thirds funding was eliminated with the 2003-05 state biennial budget, a measured amount of variability has been introduced to the amount of state equalization aid the District has received in recent years. The chart below shows the total amount of state equalization aid disbursed to the District since the elimination of the state’s two-thirds funding commitment, and its relationship to revenue limits and the local tax levy.

The above chart includes the voter approved referenda and computer aid (state aid to offset business computers exempted from property tax levy) as a portion of the local property tax levy. Two important trends have emerged since the 2009-10 biennial budget. First, state equalization aid, which represented 59.7% of total revenues for Marshfield in fiscal year 2010, has decreased to 52.8% of total revenues in budget year 2016. Second, while state equalization aid has decreased in the past five years, local property tax revenue has increased by over $2.5 million, or 16.2% above the 2009-10 local property tax total. With revenue controls still in place, as state tax revenue declines, overall costs have shifted considerably to the local property tax levy. When Wisconsin legislators acted on the 2009-11 biennial budget, they reduced state equalization aid by $147 million and used $789 million of one-time federal stabilization funds to supplant equalization aid payments. The use of these stabilization funds, which discontinue the following year, created a funding cliff which was addressed in the 2011-13 biennial budget under Act 10.

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

Fiscal 2010-11 Fiscal 2011-12 Fiscal 2012-13 Fiscal 2013-14 Unaudited 2014-15

Budget 2015 -16

23,699,384

21,333,363

20,898,322

20,650,473

20,273,741 20,591,483

16,876,761 17,384,755 17,872,285 17,774,342 18,398,178 18,369,245

Local Property Tax Levy (Includes Computer Aid & Referenda)

State Equalization Aid

Revenue Cap History Comparison of State & Local Taxes

37


BUDGET FORECAST As there are a number of variables which go into budget planning, the District can only use the best historical and current information it has available to make assumptions of what will likely happen in future budget years. These assumptions can be influenced by a variety of financial, political, economic, or societal forces. As such, the assumptions the District makes are to be considered only a starting point for budget forecasting, with the recognition that budget planning is a perpetual, dynamic, and evolutionary process. The following assumptions were made when preparing the 2015-16 budget and five-year forecast: Revenue Taxation Revenue & Future Impact of Wisconsin Act 10

During recent years prior to the enactment in 2011 of Wisconsin Act 10, school districts saw per student aid increases ranging from $200 to $275 annually. The biennial 2011-13 state budget called for dramatic changes in the per student aid adjustment, as illustrated in the following graph:

With adoption of the 2013-15 state budget, District per student aid increased by $50 in year one, and $75 in year two. The Wisconsin legislature has passed the 2015-17 biennial budget calling for a per student increase of $0 per student in year one, and $0 per student in year two. Separate from the $0 per student increase for 2015-17, an additional $75 per student was approved in year one, and an additional $150 was approved in year two of the biennial budget based on legislative action. These additional increases are not to be factored into the revenue cap formula, and are to be considered only one-time revenue aid adjustments, subject to removal in future years.

-500.00

-400.00

-300.00

-200.00

-100.00

0.00

100.00

200.00

300.00

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

274.68

200.00 200.00

-474.57

50.00 75.00 75.00

0.00

Student Aid Adjustment per Legislative Action

Prior to WI Act 10

After WI Act 10

38


It is unlikely the dramatic decreases seen in the first year after the enactment of Wisconsin Act 10 would be repeated in the near future. Equally unlikely, however, is that school districts would receive per student adjustments it had seen prior to Act 10. These assumptions are based on the fact that the economy remains relatively stagnant, but that school districts are also demonstrating great difficulty in aligning revenues with expenditures.

Referenda For future budget planning beyond the 2016-17 fiscal year, it cannot be assumed that voter approved operational referenda will be available to the District. All budget forecasting beyond this fiscal year is therefore precipitated on the assumption that this source of revenue is unavailable. State Sources This revenue source primarily represents General Fund categorical aids such as Transportation Aid and Common School Fund (Library) Aid, and Special Project Fund categorical aids such as Special Education State Aid. Revenue from these state sources excluding limited term grants has shown very modest increases over recent years, increasing 1.2% annually since fiscal year 2006. The District expects to see continued modest growth in this revenue source, projecting slightly less than a 1% average increase over the next five years. Federal Sources Federal revenue is comprised of a variety of General Fund and Special Projects Fund sources. From the General Fund, these sources include ESEA Title I, ESEA Title II, ESEA Title III, Student Achievement Guarantee in Education (SAGE), and Carl Perkins basic grants. From the Special Projects Fund, revenue sources include IDEA Flow-thru and IDEA Pre-School Entitlement. This revenue source has been flat over the past several years, showing growth of less than .1% annually since fiscal year 2006. The District projects increases to remain modest in this revenue category, but with slightly higher than previous trends. The District estimates increases of 1% after 2015-16 over the next four years as the economy continues to rebound.

Non-Taxation Revenue

Local Revenue

Local revenue includes receipts for items such as school activity, student fees, gate & concession receipts, and interest on District investments. This revenue source is down approximately 28% from fiscal year 2006 levels, primarily due a dramatic decrease in interest earnings the District previously realized on its short-term investments. In 2006, the District received $251,248 in interest earnings. The unaudited figures for fiscal year 2015 show earnings of slightly over $18,000. It is projected this revenue source will attain modest growth of about .6% over the next few years, primarily due to interest earnings rebounding, and because it is likely student user fees will be adjusted upward upon subsequent policy review. This does not factor in the 2017-18 assumption the

39


referendum would discontinue. Without those proceeds, local revenue for that year is projected to decrease as much as 14.14%. Inter-district (Within Wisconsin) Revenue This revenue source represents primarily those funds secured as a result of Wisconsin’s School Choice program, where students from neighboring districts are permitted to attend other school districts. This revenue source has shown steady and consistent growth over the past six years, increasing on average 17.9% per year during that time. This rapid growth is attributed to the District’s ability to provide a myriad of educational opportunities not available in surrounding school districts. In recent years, however, that growth has slowed to average increases of 6.4% when comparing audited fiscal year figures from 2011 to 2010. Further, preliminary projections from the Department of Public Instruction assert a 6.5% decrease in Open Enrollment tuition for fiscal year 2013. As such, the District expects to see continual growth in this revenue source but at a less accelerated pace than recent historical trends. For budget planning purposes, it is projected inter-district revenue will increase between 4% - 4.75%.

Intermediate Sources

This revenue source reflects occasional federal aid transits often provided through local Cooperative Educational Service Agencies (CESAs). It is a very small revenue source expected to show little if any change in overall revenue.

Expenditures Staff Wages & Future Impact of Wisconsin Act 10

The following chart provides budget to actual staff wages since the 2006-07 fiscal year:

18,000,000

19,000,000

20,000,000

21,000,000

22,000,000

23,000,000

24,000,000

25,000,000

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 Unaudited2014-15

22,094,874

22,908,354

23,963,166 24,079,834 23,606,290

24,218,010

23,315,164

24,026,022

22,167,690

22,860,842

23,919,181 24,196,040

23,745,723

23,342,555 23,196,670

23,987,322

Budget

Actual

ALL WAGES - FISCAL YEAR 2008 - PRESENT

40


The impact of Act 10 can again be seen, with decreases in actual costs from FY 10-11 to FY 13-14 of 4.3%. Prior to Act 10, the School District of Marshfield had three collective bargaining units; the Marshfield Teachers’ Association (MTA), representing professional instructional staff, the Marshfield Auxiliary Personnel Association (MAPA), representing support staff such as clerical assistants, teacher assistants, and food service workers, and the American Federation of State, County, and Municipal Employees (AFSCME), representing custodial and maintenance personnel. Administrative personnel and non-represented managerial staff are also provided employment contracts, but do not operate under collective bargaining agreements. The following pie chart shows the unduplicated staff counts for each employment unit based on District records:

With the passage of Wisconsin Act 10, all staff with expired contracts must comply with the new provisions upon receipt of their new employment contract. This includes instructional staff whose collective bargaining agreement expired on June 30, 2011, and support staff with expired contracts effective June 30, 2013. Administrative and non-represented staff had their contracts expire on June 30, 2014. As these contracts terminated, the required Act 10 mandates, and other reductions permissible under provisions of the act, have been implemented. The primary change that impacted staff under Wisconsin Act 10 included payment of the required Wisconsin Retirement System contribution which for budget year 2014-15 stood at 6.9%, and an increase in the percent paid by employees for the District’s health insurance plan. Under Wisconsin Act 10, a teachers’ union may only negotiate on base wages, and only to an amount up to the consumer price index (CPI). Any agreement above the CPI would require voter approval. Historical salary trends for teachers, which followed the old Qualified Economic Offer law would therefore be an unreliable measure of future costs, as this law mandated a minimum 3.8% increase to wages and benefits. Using recent average CPI index increases for the region, the District projects modest salary increases of approximately 1% in fiscal year 2015-16, and 1.75% thereafter.

Health Insurance & Other Employee Benefits

Until Wisconsin Act 10 became law in 2011, escalating health insurance costs had a profound and debilitating impact on operational budgets for the School District of Marshfield. From fiscal year 2000 to fiscal years 2009, health insurance costs more than doubled from $2.5 million to $6 million, an average increase of almost 11% annually. During this same period, total governmental fund revenue increased by less than 3%.

Admin/Non-Rep, 19

MAPA (Support

Staff), 129

AFSCME (Custodial),

29

MTA (Instructional

Staff), 262

41


In 2011, with greater flexibility to adjust employee benefits under Wisconsin Act 10, the District switched health insurance carriers and modified health plan design in an attempt to reduce and control health insurance costs. The result of these changes can be seen in the following chart, which shows a comparison of budgeted to actual health insurance costs to the District over the past eight years:

As the chart shows, the District realized a decrease of over 18% in actual health insurance costs in fiscal year 2015 compared to 2008-09 levels. For budget planning purposes, the District expects to see health and overall benefit increases averaging approximately 6% annually. This estimate assumes the District will not see the double-digit percentage increases in health insurance it has seen historically, as it now has a better means by which to control these costs. However, medical inflation influences the District’s premium costs and has risen significantly in recent years. These increased costs were therefore taken into consideration when establishing the estimated 6% rate adjustment.

Purchased Services

Purchased services in the District reflect all purchased and contracted services that are provided by outside parties to assist in the operation of the District. This includes the busing contract for student transportation through Marshfield Bus Service, payments to day care providers to administer the District’s Four Year Old Kindergarten program, payments that are made to utility companies, and payments for tuition costs to other districts. The largest expenditure in this category is for contracted student transportation. This contract calls for annual increases of either CPI or 2.25%, whichever is greater. Utility costs tend to rise at rates higher than budgeted revenues, but due to many energy conservation initiatives the District has undertaken, these costs have been managed well in recent years. Costs to provide Four Year Old Kindergarten have been relatively stagnant, and are expected to remain as such for the foreseeable future. Based on historic trends, the District is projecting an increase beyond the next fiscal year at a rate of approximately 2%.

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

5,500,000

6,000,000

6,500,000

7,000,000

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 Unaudited2014-15

5,528,336

5,865,970 5,950,907

5,188,573 4,913,194 4,927,696 4,744,863

5,089,851

5,587,333

6,007,513 5,882,967

5,396,778

4,820,648

4,671,291

4,663,670

5,073,778

BudgetActual

HEALTH INSURANCE PREMIUM FISCAL YEAR 2008 - PRESENT Budget vs. Actual

42


Non-Capital Objects

Non-Capital objects include textbooks and supplies used throughout the District. This expenditure category increases at a rate synonymous with product cost increases, and can be controlled by the District through less purchasing when necessary. As such, it is expected this budget category will increase at a modest rate of 1.5% annually.

Capital Objects

Capital objects include all items purchased as additional or replacement equipment for the District. This includes the computers acquired for instructional and administrative use, vehicles used for staff and student special transportation, office furniture, and other capital items. This budget category can be greatly controlled by reducing purchasing when necessary. The District is projecting a slight decrease in fiscal year 2016, and modest increases beyond that year between 2% and 3%.

Debt Retirement

Fund 38 (Non-Referendum Debt) and Fund 39 (Referendum Debt) are typically costs that are tracked outside of the District’s general operations. Revenue for these funds are covered either through an inter-fund transfer (Fund 38) from the General Fund, or from additional taxation (Fund 39) outside of revenue controls. As such, budget planning for operational debt purposes is relegated to a few small sub-accounts that manage payments for small leases. There is no expected percentage change for this expenditure object.

Insurance

This expenditure category refers to the insurance costs paid by the District for coverage of the District’s auto, property, liability, workers compensation policies, and unemployment insurance policies. Of these lines, property insurance has seen the most dramatic change in recent years, with adjustments needed to reflect recent natural weather disasters including the local Nicolet flooding and tornados in Joplin, MO, which impacted rate adjustments in the reinsurance marketplace. The effects of these recent phenomena are being felt industry wide, but are not expected to perpetuate into future budget years. As such, overall trend expectations for this expenditure category are expected to increase by 2.72% for fiscal year 2016, and then 3.25% each year after.

Other Objects

This expenditure category reflects all other expenditures not previously identified, including dues, fees, refunds, and cash adjustments. This is a small budget category, and modest adjustments of around 1% are expected.

Five Year Budget Forecast Based on the previous narrative regarding each of the District’s major budget expenditure categories, and factoring in present and future trends, a five year budget forecast for the School District of Marshfield can be found on the following page.

43


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44


STUDENT ENROLLMENT TRENDS

The School District of Marshfield has seen a continual decline of K-12 enrollments for many years. The following chart shows a head count of students at the Kindergarten through 12th grade level since the 1997-98 school year, when enrollment peaked at 4,247 students.

Despite these continual decreases, membership count, which varies from student head counts and is used to determine District revenue, has been much more modest during the same period.

“Membership Count” is determined by starting with student head counts, and then applying other factors designated by the Department of Public Instruction. These factors include:

• Adjustments for non-resident students attending Marshfield public schools through Wisconsin’s School Choice program

• Adjustments for resident students attending neighboring school districts through Wisconsin’s School Choice program

• Adjustments for fractional FTE membership credit for District programs such as Four Year Old Kindergarten and Early Childhood

• Adjustments for Fractional FTE membership for students attending the District’s Summer School program

• Other adjustments for membership, including part-time students, and students receiving instruction outside the required age criteria

4,247 4,194

4,109

4,041 4,069

4,004 4,003

3,934

3,857 3,852

3,805 3,839 3,799

3,717 3,750

3,789 3,786

350036003700380039004000410042004300

K - 12 ENROLLMENTS 1998 - PRESENT (HEAD COUNT)

4132 4,142

4,098

4,032

4,155

4,090 4,092

4,010

3,898

3,969 3,961 3,972

3,968

3,913

3,968 3,913

3,874 3897

3888

350036003700380039004000410042004300

DISTRICT ENROLLMENTS 1997 – PRESENT (MEMBERSHIP COUNT)

45


STUDENT ENROLLMENT FORECAST

To forecast student enrollments, the District uses the Cohort Survival Formula for Enrollment Projections. This formula examines historical and local demographic (census) data to predict likely future enrollment trends. As grade levels matriculate to the next grade over a period of time, a common or average factor is established. Using this factor, the forecast model casts forward for future enrollment projections based on previous trends. Local birth through 3 year old census data is examined to estimate approximate grade levels at the early elementary level. The following table displays recent historical enrollment trends from which a factor is established to forecast enrollments over the next five years.

This model suggests relatively stable enrollments over the next five years, beginning with 2016-17 and ending in 2020-21. Modest decreases and increases are projected during this period, with a total enrollment increase of 3 students. This projection is further supported by a trend that has occurred at the early elementary level, where average class sizes exceeded 300 students for a three year stretch between grades 2 through 4. The incoming Kindergarten class was about average by comparison to recent years, with enrollments topping out at 280. It is important to remember that with each passing year of enrollment projections using this forecast model, these forecast numbers become less accurate as they are based on previous year estimates. As such, this model is updated annually to provide the most accurate information possible.

2011-12 2012-13 2013-14 2014-15 2015-16 Factor 2016-17 2017-18 2018-19 2019-20 2020-21

4K 264 289 222 243 236 234 234 234 234 234EC 27 15 9 11 11 10 10 10 10 10

K 289 307 319 267 280 280 279 277 273 2731 271 308 301 322 263 3.0 283.0 283.0 282.0 280.0 276.02 283 262 293 312 308 -6.8 256.2 276.2 276.2 275.2 273.23 297 277 264 303 301 -1.3 306.7 254.9 274.9 274.9 273.94 249 294 278 273 298 0.5 301.5 307.2 255.4 275.4 275.45 271 256 288 280 263 -1.8 296.2 299.7 305.4 253.6 273.66 281 267 253 292 288 1.3 264.3 297.5 301.0 306.7 254.97 281 283 264 268 300 5.5 293.5 269.8 303.0 306.5 312.28 289 287 289 265 267 3.0 303.0 296.5 272.8 306.0 309.59 281 302 301 303 290 16.5 283.5 319.5 313.0 289.3 322.510 317 279 302 313 305 3.0 293.0 286.5 322.5 316.0 292.311 305 325 280 286 302 -4.5 300.5 288.5 282.0 318.0 311.512 336 307 337 305 321 18.5 320.5 319.0 307.0 300.5 336.5

Total 4,041 4,058 4,000 4,043 4,033 4,026 4,021 4,016 4,019 4,029

STUDENT ENROLLMENT PROJECTION

ENROLLMENT PROJECTIONS

COHORT SURVIVAL FORMULA FOR ENROLLMENT PROJECTIONS

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TAX BASE AND RATE TRENDS Tax Base Trends The School District of Marshfield’s tax base is comprised of several taxing municipalities in the greater Marshfield area including the city of Marshfield, the Village of Hewitt, and the townships of Cameron, Fremont, Lynn, Marshfield, Lincoln, McMillan, Day, Richfield, Green Valley, and Rock. Since the 2008 recession, tax base growth in the area has been very modest, with an average annually increase of less than 1% per year. For the four years prior, the average tax base increase had been 4.5% per year. During the four years prior to that, tax base increases averaged over 9%, but included in that rate was an increase of 15.6% in 2005. This unprecedented increase was driven by the community’s largest employer, the Marshfield Clinic, being required for the first time to pay property taxes. The following graph shows the percentage changes in tax base value since tax year 2003.

For tax year 2015, tax base increased 2.22%. As the recession rebounds, it is expected that the District’s tax base will begin to moderately trend upward with modest increases of approximately 1% to 2% per year. Tax Rate Trends The tax rate equals an amount charged to a taxpayer for every $1,000 of assessed value in their home. The rate is determined by several variables outside the control of the school board. First, student enrollment numbers are factored into the rate. As enrollments change, so too does the tax rate. Secondly, the degree to which the local tax base grows is considered. When tax base grows significantly, the tax rate drops. When tax base is flat or decreases, like during a recession, the tax rate increases. The last major factor in calculating the tax rate comes from deducting what is paid to the school district in the form of state equalization aid. In recent years, this amount has been flat and has in fact decreased.

-2.00%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

14.00%

16.00%

18.00%

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

5.37%

15.60%

3.92%

5.75% 5.29%

3.04%

0.54% 0.46%

1.65%

-1.16% 0.73%

2.35% 2.22%

Percent Change in Tax Base (2003 - Present)

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Despite the District’s declining enrollments, sluggish tax base growth, and decreased state funding, the Marshfield School District compares quite favorably with school tax rate. In Marshfield, the tax year 2014 tax rate was $9.72, which means if you own a $100,000 home, the school district can charge $972 for school taxes. The state average tax rate is $10.21, and in surrounding communities, this rate ranges from $8.54 to $11.18, with the average being $10.20. The tax rate for next year in Marshfield is expected to be $9.55, still below state and local averages. These rates include costs for current referendum. The following graph shows the District’s tax rate since tax year 2003:

The recent trend in tax rate increases beginning in tax year 2007 and continuing through tax year 2012 is attributed primarily to the slow growth in tax base and continual decreases in state equalization aid. With the uncertainty of future funding for public education, and the desire on the part of many legislatures to expand vouchers for private schools, it is very difficult to estimate future tax rates. Based on the best current information available, and relying on recent trends, it is likely the tax rate will continue upward given the lagging recession recovery period and historic pattern of cost shifting from the state to the local tax levy. In November 2013, the legislature approved a one-time state aid bump to public education for purposes of tax relief in the amount of $100 million state-wide. For Marshfield, this reduced the overall tax rate by 10 cents to the $9.65.

4.00

5.00

6.00

7.00

8.00

9.00

10.00

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

8.18

7.17 6.97

7.22 6.79

7.92

8.69

9.25 9.39 9.75 9.65 9.72 9.55

Tax Rate (2002 - Present)

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CHANGES IN PERSONNEL RESOURCES

Instructional Staff Over the past 8 years, instructional staff numbers have decreased 8.8% from 285 to 262. The reductions have been primarily due to budgetary constraints. However, these numbers are somewhat deceiving as they do not reflect the internal changes of teaching staff that have resulted from the District’s immersion into Professional Learning Communities (PLCs). PLCs are an educational philosophy entrenched into a school district’s culture that provide a framework to ensure every student learns. To that end, a considerable amount of resources are needed for instructional support and intervention. Therefore, intervention specialist positions have been created and are provided in each of the District’s seven schools. Of particular note is the creation of the Core Resource Center (CRC) at Marshfield High School, where two professionally certified staff trained in the four core area subjects are available during the day to provide intervention and assistance to students. In total, and with the assistance of some retired instructors, the District has added 8 full-time equivalency (FTE) positions to support PLC initiatives. Support Staff These staff include all instructional assistants, secretaries, food service, and custodial staff of the District. We have also reduced this group over the past decade by 3.2%, from 163 to 158 FTEs, but have re-allocated these resources as well. Specifically, the school district has made a concerted effort to buttress instruction at the early elementary level by adding six instructional assistants at the Kindergarten level. We have also needed to add additional assistants in response to providing services for students with special needs. Administration/Management Over the past 10 years, the administrative group has remained relatively unchanged, adding only two full-time equivalencies. However, District level administrative resources have been redeployed to provide more expansive and specialized services in various areas. In combination with the creation of ten PLC “Coaches” which span the curricular area to provide support to PLC teams, the Director of Instruction position has been divided into two specialized positions; one which supports elementary instruction, and the other which supports secondary instruction. These two administrative positions also have oversight of other curricular duties and are responsible for supervision of the PLC coaches. This allows for a more layered approach to providing services with more consistent direct oversight of each of the respective areas. It also provides a better communication loop to more efficiently disseminate information and address concerns. At the Board of Education Office, the top level administrative team has been reorganized as well. The creation of a new Accounting Manager position, which was made possible after the retirement of the District bookkeeper, has allowed for more direct oversight of District financial operations. This enabled the Director of Business Services to become more directly involved in more of the Human Resources aspects of the District operations along with the traditional business management responsibilities. The Superintendent of Schools shares the remainder of Human Resource functions. This team-oriented arrangement has worked well as it provides increased communication of important personnel issues and an opportunity for collaborative decision-making.

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Historical Staffing Levels by Category Overall staffing for the District has modestly declined over the past eight years, with an overall decrease during that time of just over 5.9%, or .7% on average each year. The fluctuations in staffing often align closely to the budgetary fluctuations based on available funds to support programs. The following table and chart provide a history of staffing levels since 2006.

0

100

200

300

400

500

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

17 17 17 17 18 20 20 19 19

152 152 150 155 154 153 153 158 158

270 270 274 297 280 277 277

262 262

439 439 441 469 452 450 450 439 439

Administration Support Staff Instructional Staff Total

STAFFING LEVELS BY CATEGORY (2005 - PRESENT) Administration Support Staff Instructional Staff Total

2006-07 17 152 270 439 2007-08 17 152 270 439 2008-09 17 150 274 441 2009-10 17 155 297 469 2010-11 18 154 280 452 2011-12 20 153 277 450 2012-13 20 153 277 450 2013-14 19 158 262 439 2014-15 19 158 262 439

STAFFING LEVELS BY CATEGORY (2006 – PRESENT)

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DISTRICT DEBT OBLIGATIONS

Fund 38 – Non Referendum Debt

The School District of Marshfield currently has 2 outstanding non-referendum debt issues.

• Unfunded Pension Liability Refinancing – This debt was borrowed to pay off the existing unfunded pension liability of the District which included 8% earnings cost. The refinance of this debt saved the District approximately $1.3 million. The fiscal year 2014 ending balance is $325,000, and was paid in full by fiscal year end 2015.

• Qualified School Construction Bond (QSCB) Loan – The District borrowed a total of $500,000 for technology improvements and for STEM (Science, Technology, Engineering, and Math) initiatives at the middle and high school level. This was an interest free loan scheduled to be paid back by fiscal year end 2020.

Fund 39 – Referendum Approved Debt

The School District of Marshfield currently has 5 outstanding referendum approved debt issues.

• Series 2005B Operational Debt - $1 million debt to provide equipment for the District. Current principal balance of $130,000 scheduled to be repaid prior to fiscal year 2015.

• Series 2005C Refinance – $1.725 million debt requested to refinance elementary and high school capital outlay. Current principal balance of $605,000, scheduled to be repaid prior to end of fiscal year 2015.

• Series 2006B – $9.455 million debt requested for elementary and high school capital outlay. Balance of $1,175,000 million scheduled to be repaid prior to end of fiscal year 2016.

• Series 2012 Refinance - $8.87 million in refinanced debt, used for elementary and high school capital outlay. Balance of $8.87 million scheduled to be repaid prior to end of fiscal year 2025.

• Series 2013 Refinance - $8.655 million in refinanced debt, used for elementary and high school capital outlay. Balance of $8.6 million scheduled to be repaid prior to end of fiscal year 2026.

The District’s current schedule of Fund 39 Debt Obligation is provided below:

19,380,000 18,070,000

16,590,000 15,045,000

13,430,000 11,795,000

10,030,000 8,240,000

6,420,000 4,560,000

2,660,000 730,000 0

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

Fund 39 District Debt Balance (Principal Only)

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ACADEMIC EFFICIENCY

For Wisconsin public school students, there are three primary standardized assessments which measure academic performance; Wisconsin Knowledge & Concepts Exams (WKCE), American College Testing (ACT) scores, and Advanced Placement (AP) exams. Each is designed to measure student performance for different purposes, but all can be used for comparative analysis to measure academic efficiency. The following table shows the curricular areas and grade levels where these tests are administered to students in the School District of Marshfield:

STANDARDIZED ASSESSMENTS BY GRADE LEVEL

GRADE LEVEL

PK K 1 2 3 4 5 6 7 8 9 10 11 12

WI KNOWLEDGE & CONCEPTS EXAM (WKCE)

Language Arts • • •

Math • • • • • • •

Reading • • • • • • •

Science • • •

Social Science • • •

AMERICAN COLLEGE TESTING (ACT)

English • •

Math • •

Reading • •

Science • •

Writing (Optional) • •

ADVANCED PLACEMENT (AP)

Art History • •

Biology • • •

Calculus: AB and BC •

Chemistry • •

Comparative Government • • •

Computer Science A • •

Economics: Macro and Micro • •

English Language/Composition • • •

Environmental Science • •

European History • •

French Language •

German Language •

Human Geography/Globalization • • • •

Literature and Composition •

Music Theory • • •

Physics B • •

Physics C • •

Preparation (summer only) • • • •

Psychology • •

Spanish Language •

Spanish Literature •

Statistics • •

Studio Art 2-D • •

Studio Art 3-D • •

Studio Art: Drawing Portfolio • •

United States History • • •

US Government/Politics • • • •

US Government/Politics • • •

World History • • • •

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WKCE The Wisconsin Knowledge and Concepts Exam (WKCE) conforms to the Wisconsin Model Academic Standards and is designed by the Wisconsin Department of Public Instruction. This assessment is intended to be used as an accountability measure for school improvement. The assessment meets the statutory requirement of identifying low-performing schools as stipulated by Wisconsin s. 115.38(4) and meets the federal Title I (NCLB) requirement to determine how well children are learning. Data from the assessment is also used to report student attainment of subject-area proficiency to students, parents, and teachers, and for curriculum and instructional planning purposes. In September of 2012, the Superintendent of the Wisconsin Department of Public Instruction unveiled a proposal to replace the WKCE exam with a suite of ACT assessments beginning in the 2014-15 year, stating the ACT provided a better incentive for students to succeed, and argued it was a more accurate assessment of student learning. Until that time, the WKCE test remains the state assessment. ACT The American College Testing (ACT) test is a curriculum and standards-based educational and career planning tool that is designed to assess a students' academic readiness for college. The test uses the same scoring scale as ACT Explore and ACT Plan also administered by the District. The ACT test is taken by more than 1.6 million high school graduates every year. According to American College Testing web site, the ACT provides an indicator of "college readiness", and scores in each of the subtests correspond to skills in entry-level college courses in English, Algebra, Social Science, Humanities, and Biology. Research conducted by ACT, Inc., in 2003 asserted a relationship between a student's ACT composite score and the possibility of the student earning a college degree. AP Advanced Placement (AP) tests come from a program created by the College Board, a not-for-profit organization designed to connect students in high school to college-level curriculum and examinations. Colleges often grant placement and credit to students who obtain high scores on these examinations. AP test scores range from 1 (lowest) to 5 (highest). A score of 3 or higher is generally considered a passing grade and credit for collegiate level course work by most universities. The curriculum for AP courses spans many content areas and is developed by a panel of experts from the College Board comprised of college-level educators in each subject. For a high school course to have the AP designation, the course must be audited by the College Board to ensure it satisfies the AP curriculum. If the course is approved, the school may use the AP designation and the course will be publicly listed on the AP Ledger. The School District of Marshfield has been recognized as having one of the strongest AP programs in the Midwest. In Marshfield’s public schools, students have demonstrated outstanding academic performance over several decades which can be quantified by a number of standardized measures. Even more impressive, however, is the cost at which these students are receiving their instruction relative to other school districts. Financial and student performance data, compiled by the Wisconsin Department of Public Instruction, is used to provide comparative analysis of Marshfield students to other public school students in the state. With this data, the District has developed an academic efficiency rating for all school districts in Wisconsin. This rating is used to measure and drive improvements in student achievement and operational performance.

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http://en.wikipedia.org/wiki/College_Board

http://en.wikipedia.org/wiki/Curriculum


Rating Academic Efficiency The rating system used to determine academic efficiency involves examining all three of the standardized assessments administered by the District, and creating an index score for each based on the percentage of deviation from the mean score for all school districts across the state. For example, Marshfield’s average ACT score was 24. The mean score for all school districts in the state was 22.11, so Marshfield’s index score was 1.0855 (24 divided by 22.11). Once the index scores are determined, these scores are combined for each of the three standardized assessments, and then multiplied by a total cost per student amount. This cost per student is also converted into an index score using the same process. The highest index score therefore represents those districts that consistently rated above the average for each academic assessment. By creating an index score representing a cost per student, a school district’s overall rating is either increased or decreased to reflect cost efficiency. Using this model, the average index score for all Wisconsin school districts is 2.62416. The WKCE and ACT tests are typically administered and taken by a significant percentage of a specific grade level. However, this is not true with regard to Advanced Placement tests, where it is possible that a very small number of students may be assessed. An extreme example is having only one student take and pass an AP test in a district. For that school district, the index score becomes distorted as it would denote a 100% passage rate which although true, doesn’t tell the whole story. It was therefore necessary to add one additional multiplier to the index score for the Advanced Placement tests to measure not only the deviation from the mean regarding passage rate, but also a factor to represent sample size. Exceptions, Limitations, and Disclaimers To be able to do the comparative analysis, the District must rely on information provided by the Wisconsin Department of Public Instruction, as they compile all information for the state’s 426 school districts. Unfortunately, the most current information on file with the Department does not match the same year for each assessment. The most recent Advanced Placement data comes from 2013, the most recent ACT data comes from 2014, and the most recent WKCE data comes from 2014. Furthermore, the Department collects and assembles the data, but is not responsible for its accuracy. The validity and reliability of the data is therefore only as good as what is received from each individual school district. Despite these limitations, any shortcomings in information are uniform and equally distributed, thereby impacting all districts in relatively the same manner. The academic efficiency rating system is intended only to examine standardized assessment data and measure student academic performance for comparative purposes. Many other factors must be considered when measuring the quality of a school system; the extra and co-curricular offerings, the breadth of elective coursework, the quality of the facilities, and so on. It therefore needs to be expressly stated that academic performance does not alone define Marshfield, or any other public school district. Finally, the information derived from this efficiency rating system is intended for internal use only to assist in guiding student performance and District operations. The District does believe, however, the information collected from this rating system is a fair and appropriate representation of performance results tied to District expenditures. The District further asserts this measurement tool provides quality data for comparison purposes.

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Determining Cohorts for Comparative Analysis To get a complete analysis of student performance with respect to expenditures for the District in comparison to various peer groups, cohort groups were established at the local, regional, and state level. Local Cohort The Local Cohort reflects all school systems immediately adjacent to and bordering the School District of Marshfield. There are six school districts in this cohort, all with significantly smaller student enrollments. This is an important comparison, however, as these local districts best reflect cost of living conditions for the immediate area. Using the academic efficiency rating system described earlier, the following scores were generated:

Enrollment

WKCE Index Score

ACT Index Score

AP Index Score

Total Assessment Index Score

Cost Per Student

Index

Total Index Score

Granton Area 246 0.9414 1.0584 0.0000 1.9998 0.8213 1.6423 Loyal 562 1.0191 1.0815 0.0000 2.1005 1.1048 2.3206 Stratford 839 1.0222 0.9535 0.0000 1.9756 1.2005 2.3717 Auburndale 921 1.0040 0.9833 0.3813 2.3686 1.0829 2.5650 Spencer 629 1.0171 1.0059 0.2624 2.2855 1.1479 2.6235 Pittsville 833 0.9775 1.0679 0.8971 2.9425 0.9816 2.8884 Marshfield Unified 4,021 1.0819 1.0855 3.6109 5.7783 1.1250 6.5008

The data shows that students in the School District of Marshfield significantly outperformed students in other school systems in the local area, with an index score of over twice that of the next closest district. Regional Cohort The Regional Cohort examines all school districts in the central Wisconsin area that are or have been in the athletic conference of the School District of Marshfield. There are eleven school

0.0000 1.0000 2.0000 3.0000 4.0000 5.0000 6.0000 7.0000

Granton Area

Loyal

Stratford

Auburndale

Spencer

Pittsville

Marshfield Unified

1.6423

2.3206

2.3717

2.5650

2.6235

2.8884

6.5008

Local Cohort - Academic Efficiency Score

55


districts throughout the region that meet these criteria. This cohort provides comparative information for school districts closer in enrollments to Marshfield and over a larger region of the state. Using the academic efficiency rating system, scores for the regional cohort are as follows:

Enrollment

WKCE Index Score

ACT Index Score

AP Index Score


Cost Per Student Index

Total Index Score

Antigo Unified 3,750 0.8776 1.0023 0.6041 2.4840 1.0580 2.6282 Menasha Joint 2,654 0.8147 0.9765 0.8126 2.6039 1.0664 2.7767 Merrill Area 2,600 0.9310 1.0118 0.6978 2.6407 1.0568 2.7907 Wausau 8,430 0.9994 0.9860 0.7871 2.7725 1.0335 2.8653 Rhinelander 5,563 0.9090 1.0611 1.3898 3.3599 0.9354 3.1427 Wisconsin Rapids 3,062 0.9945 1.0014 1.2356 3.2314 0.9779 3.1601 Fond du Lac 7,201 0.9526 1.0186 1.0462 3.0175 1.0683 3.2236 Oshkosh Area 10,055 0.9916 1.0041 1.0469 3.0427 1.1806 3.5923 Stevens Point Area 7,404 1.0180 1.0376 1.9645 4.0201 1.1605 4.6654 Neenah Joint 6,508 1.0544 1.0883 1.8161 3.9587 1.2111 4.7944 D C Everest Area 5,839 1.0165 1.0322 2.7861 4.8348 1.1010 5.3228 Marshfield Unified 4,058 1.0819 1.0855 3.6109 5.7783 1.1250 6.5008

Again, students from the School District of Marshfield outperformed all other school systems in this cohort, with an index score over 22% higher than the next closest district. State Cohort The State Cohort reflects a sample of school districts across the state of Wisconsin closest to Marshfield in terms of total enrollments. These districts span different regions of the state with vastly different community and social dynamics. However, they do provide valuable comparative data in that these districts tend to face similar curricular and student population challenges. These districts were selected by sorting all public school districts in the state by

0.0000 1.0000 2.0000 3.0000 4.0000 5.0000 6.0000 7.0000

Antigo UnifiedMenasha Joint

Merrill AreaWausau

RhinelanderWisconsin Rapids

Fond du LacOshkosh Area

Stevens Point Area…Neenah Joint

D C Everest AreaMarshfield Unified

2.6282

2.7767

2.7907

2.8653

3.1427

3.1601

3.2236

3.5923

4.6654

4.7944

5.3228

6.5008

Regional Cohort - Academic Efficiency Score

56


enrollment, and identifying the five districts immediately before and after Marshfield on the list. There are therefore a total of eleven school districts (including Marshfield) in this cohort. The overall academic efficiency ratings for these school districts are as follows:

Enrollment WKCE

Index Score ACT Index

Score AP Index

Score


Cost Per Student Index

Total Index Score

Kaukauna Area 4,028 0.9803 1.0068 0.3816 2.3688 1.2214 2.8932 Holmen 4,229 1.0369 1.0213 1.3340 3.3922 1.0153 3.4440 Menomonee Falls 4,061 1.0762 1.0706 1.6397 3.7866 0.9265 3.5083 Watertown Unified 3,850 0.9585 0.9983 1.2985 3.2553 1.0998 3.5803 Pulaski Community 3,883 1.0563 1.0512 1.5613 3.6688 1.1094 4.0701 Waunakee Comm. 4,607 1.2322 1.1453 1.9403 4.3178 1.0464 4.5182 Franklin Public 3,947 1.1744 1.0634 2.6631 4.9009 1.0025 4.9132 Germantown 4,454 1.1712 1.0503 2.5294 4.7509 1.0988 5.2202 Kettle Moraine 4,303 1.1468 1.0498 2.6995 4.8961 1.0957 5.3645 Kimberly Area 4,257 1.1277 1.0308 2.9469 5.1054 1.1343 5.7912 Marshfield Unified 4,058 1.0819 1.0855 3.6109 5.7783 1.1250 6.5008

It is important to note that all of the above school systems in this cohort exceed the state average index score of 2.58457, suggesting all are high performing districts. Marshfield, however, remains the highest ranking of the group, with an efficiency score 8.4% higher than the next closest district. Student Performance Results and Funds Expended The Cost per Student Index as used in the proceeding charts is designed to illustrate the correlation between student academic success and funds expended in various areas of District operations. The highest index scores reflect the school districts that are utilizing their financial resources to maximize levels of student learning. The Total Comparative Cost per Student index is derived from data provided by the Department of Public Instruction for each of the state’s 424 school districts. The average per pupil cost for Marshfield is 12.5% less than the

0.0000 1.0000 2.0000 3.0000 4.0000 5.0000 6.0000 7.0000

Kaukauna AreaHolmen

Menomonee FallsWatertown UnifiedPulaski Community

Waunakee…Franklin Public

GermantownKettle MoraineKimberly Area

Marshfield Unified

2.8932

3.4440

3.5083

3.5803

4.0701

4.5182

4.9132

5.2202

5.3645

5.7912

6.5008

State Cohort - Academic Efficiency Score

57


mean average for the state, and remains below the average for each of the three cohort comparison groups. Per-member cost measures have been developed for inter-district comparisons for the current year. Cost categories are based on:

1.) Instructional, pupil/staff support, and operations & administration; 2.) Transportation and facility; and 3.) Food and community services. Cost methodology was jointly developed by DPI and Wisconsin Association of School Business Officials (WASBO).

As stated earlier, the higher the index score, the more “efficient” a school district is at educating its students with available financial resources. Despite the District’s less than state average expending, its performance results, particular in the area of Advanced Placement performance, demonstrate students in the District are learning and succeeding on standardized tests at a much higher level than their cohort counterparts. Student Performance Results and Expenditure Summary It is reassuring to learn the School District of Marshfield performs well with respect to each of these cohort groups. The data confirms a clear correlation exists between how the District choses to expend its financial resources through the budget process and how students perform academically. However, the above data basically reaffirms what has been revealed using various other independent student performance and cost measure indicators. Namely, the School District of Marshfield is an exceptionally high performing, low spending public school district.

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SECTION

59


60

ORGANIZATIONAL – DISTRICT DEMOGRAPHICS & ACCOUNTING STRUCTURE

DISTRICT DEMOGRAPHICS & ACCOUNTING STRUCTURE

Legal Autonomy Under the provisions of Wisconsin’s Constitution (Article X, Section 3), the Legislature is responsible for the establishment of public school districts which are to be “as nearly uniform as practicable” and “free and without charge for tuition to all children.” The state provides financial assistance to school districts under the statutes to achieve two basic policy initiatives. These include the need to reduce the reliance upon the local property tax levy as a source of revenue for educational programs, and to guarantee that a basic educational opportunity is available to all students regardless of local fiscal capacity of the district in which they live. Costs to support public education are supported by the state through three separate means. First, unrestricted general aid is distributed based on relative fiscal capacity measured by each district’s per student taxable property value. Categorical aid comprises the second method of state support to partially fund specific program costs. Finally, the third method of state support comes from the school levy tax credit, paid to municipalities to offset property taxes. The District is a fiscally independent municipal entity governed by a Board of Education, which is elected by the public and has the exclusive responsibility and accountability for the decisions it makes. The District has the statutory authority to adopt its own budget, levy taxes, and issue bonded debt without the approval of another government. It has the right to sue and be sued, and has the right to buy, sell, lease, or mortgage property in its own name. Based on these criteria, the District is considered a primary government and there are no other organizations or agencies whose budgets should be combined and presented with this budget. The Community

The city of Marshfield is a moderately sized, incorporated city in central Wisconsin located in both Wood & Marathon Counties. The population of the city as of January 1, 2013 was 18,750. The cities of Marshfield & Wisconsin Rapids of Wood County were ranked 14th in America, 3rd in the Midwest and 1st in Wisconsin as best cities to live. Marshfield is also ranked as the 8th best "Dream City" in America.

Marshfield boasts a safe, clean community with abundant parks, numerous attractions and a world-class health care facility. Marshfield is proud to be considered a "Best Place to Live in Wisconsin and Eighth Best Place to Live in America" according to Bizjournals.com. Demographics Daily selected Marshfield based upon such criteria as its excellent health care, schools, supply of good jobs, and small-town character. Other qualities considered were Vitality, Connection to Cultural Mainstream, and Low Cost of Living. Thanks to the world-class care provided by Marshfield Clinic and Saint Josephs' Hospital, our community actually ranked in the top 10 for health care. Marshfield was also in the top 50 for the education and freedom from stress categories.

The District The School District of Marshfield is an independent unified school district with an annual operating budget of $57 million and serves approximately 4,000 students. The district employs 262 teachers, 19 administrators, and 158 support personnel.

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The District embraces as its educational ideology the principles of Professional Learning Communities (PLCs), a term describing a mutually respectful group of administrators and teachers unified in their commitment to help students learn. District staff share a common vision, work and learn collaboratively, and interact frequently in an effort to improve instructional practices. This type of collegial participation ensures we are continually doing what is best for the students we serve. Benefits from this approach include reduced isolation of teachers, better informed and committed staff, and academic success for students. PLC school districts also offer relevant and ongoing staff-development to ensure continual school improvement.

The school district has five elementary schools, one middle school, and one high school which offer a comprehensive pre-kindergarten through twelfth grade curriculum. Attendance areas span 3 counties and 194 square miles, and include the city of Marshfield, the towns of Cameron, Fremont, Lynn, Marshfield, Lincoln, McMillan, Day, Richfield, Green Valley, Rock, and the village of Hewitt. The following table displays the schools and enrollments of the School District of Marshfield:

SCHOOL GRADES SERVED ENROLLMENT

Grant Elementary KG-6 681 Lincoln Elementary KG-6 341 Madison Elementary PK-6 343 Nasonville Elementary KG-6 289 Washington Elementary KG-6 358 Marshfield Middle School 7-8 568 Marshfield High School 9-12 1,220

Total

3,800

In addition to these students, the District also offers a Four-Year Old Kindergarten program at

62


various independent centers around the community. These centers, along with their enrollments, are provided below:

CENTER ENROLLMENT ABC Nursery School 36 Bright Horizons 55 Child Care Centers of Marshfield 36 Grace Lutheran 15 Head Start 20 Tiny Tigers 38 YMCA Pied Pipers 36 Total 236

Student Demographics The School District of Marshfield is an equal opportunity education institution and does not discriminate on the basis of sex, race, religion, color, national origin, ancestry, creed, pregnancy, marital or parental status, sexual orientation, or physical, mental, emotional, or learning disability or handicap in its activities, programs, or employment practices as required by Title VI, Title IX, and Section 504. The following charts illustrate student demographic breakdowns based on various student population categories:

0% 20% 40% 60%

Grant Elem.

Lincoln Elem.

Madison Elem.

Nasonville Elem.

Washington Elem.

Marshfield Middle

Marshfield High

Average

33.6%

54.1%

49.9%

29.7%

33.4%

32.6%

26.4%

37.1%

Percent Economically Disadvantaged

0% 5% 10% 15% 20%

Grant Elem.

Lincoln Elem.

Madison Elem.

Nasonville Elem.

Washington Elem.

Marshfield Middle

Marshfield High

Average

13.3%

8.8%

14.0%

10.0%

16.3%

13.0%

13.3%

12.7%

Percent Students with Disabilities

0% 2% 4% 6% 8%

Grant Elem.

Lincoln Elem.

Madison Elem.

Nasonville Elem.

Washington Elem.

Marshfield Middle

Marshfield High

Average

2.3%

6.4%

2.3%

3.0%

2.4%

2.5%

1.1%

2.9%

Percent Limited English Proficiency

0% 50% 100%

American Indian or AlaskaNative

Asian or Pacific Islander

Black not Hispanic

Hispanic

White not Hispanic

0.5%

2.9%

2.6%

4.6%

89.3%

Race/Ethnicity (District)

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Fund Accounting Types Wisconsin Uniform Financial Accounting Requirements (WUFAR), as developed by the Wisconsin Department of Public Instruction, mandates that each financial transaction be identified with a specific accounting code for administrative and accounting purposes. As defined by state statute 115.28(13), the state superintendent shall “prescribe a uniform financial fund accounting system, applicable to all school districts which provides for the recording of all financial transactions inherent to the management of schools and the administration of the state’s school aid programs.” The first coding “dimension” under WUFAR requirements is by “fund”. This dimension is an independent fiscal and accounting entity requiring its own set of books in accordance with special regulations, restrictions, and limitations. Each fund must be accounted for so that the identity of its resources and obligations and its revenues and expenditures are continually maintained. The major fund types are the General Fund, Special Projects Fund, Debt Service Fund, Capital Projects Fund, Food Service Fund, Agency (Pupil Activity) Fund, Fiduciary Fund, Community Service Fund, and Package and Cooperative Program Fund. All funds used by Wisconsin school districts must be classified into one of the above nine fund types, and are further defined to distinguish between governmental and proprietary fund types. The major governmental fund types used by the School District of Marshfield include the General Fund, Special Projects Fund, Debt Service Fund, Capital Projects Fund, and Trust Fund. The major proprietary funds used by the District include the Food Service Fund and Community Service Fund. Many of these funds contain sub-funds that collect more specific data under the respective primary fund. Wisconsin school districts may not need to use all of these fund groups at any given time. The District utilizes all fund types except the Fiduciary Fund and Package and Cooperative Program Fund. The General, Special Projects, Debt Service, and Food Service Funds encompass the majority of the transactional activity that transpires in the District. The remaining fund groups, however, are still material to the overall presentation of the financial position of the school district. Tracking Revenues and Expenditures The standard convention for a WUFAR account code to track revenues and expenses is as follows: aa-bbb-ccc-dddddd-eee aa Fund Type bbb Location ccc Source (Revenue) or Object (Expenditure) dddddd Function eee Program/Project Note the one important distinction between the third dimension, source/object. When tracking revenue, this dimension becomes the source code. When tracking expenditures, this dimension becomes the object code. In the accounting software used by the District and for state reporting, a ledger type is also used to identify and distinguish between revenue and expenditure activity. A zero in the last digit of the dimension implies a list of sub-accounts ranging between 0-9 exist within the dimension code.

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Fund Summary A fund is an accounting entity consisting of a self-balancing set of asset, liability, and equity accounts used to account for the district's financial transactions in accordance with laws, regulations or restrictions. The Department of Public Instruction requires reporting of various revenues and expenditures within specified funds. These are the funds and sub-funds that are used by the District: 10 GENERAL FUND 20 SPECIAL PROJECT FUNDS

21 Special Revenue Trust Fund 27 Special Education Fund

30 DEBT SERVICE FUNDS 38 Non-Referendum Debt Service Fund 39 Referendum Approved Debt Service Fund

40 CAPITAL PROJECT FUND 41 Fund 41 Capital Expansion Fund 45 ARRA—Qualified School Construction Bond Projects Fund

50 FOOD SERVICE FUND 60 AGENCY FUND 70 TRUST FUND

72 Private Purpose Trust Fund 80 COMMUNITY SERVICE FUND Explanation of the Fund Dimension A separate budget is established for each fund wherein a school district anticipates a transaction. Each fund has its own receipts and disbursements and its own fund balance. Listed below are the funds used in conjunction with the enclosed budget. 10 – General Fund

The General Fund is used to account for district financial activities for current operations, except those which are required to be accounted for in separate funds. Approximately 80% of all District expenditures are conducted through the General Fund.

21 – Special Revenue Trust Fund

This fund is used to account for trust funds that can be used for district operations. The source of such funds is gifts and donations from private parties. Cash and investment accounts in this fund are required as specified by donors. There may be a fund balance in this fund. The Bay Forest Web Site, athletic donations, and other private fund raising activities are accounted for in this fund.

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27 – Special Education Fund

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.

30 - Debt Service Funds

These funds are used for recording transactions related to repayment of the following general obligation debt: promissory notes (issued per statute 67.12(12)), bonds, state trust fund loans, and Technology for Educational Achievement in Wisconsin (TEACH) loans. Also included in these funds are transactions pertaining to land contract payments and refinancing of debt issues and other district obligations as specified by the Department of Public Instruction. Debt tax levies must be recorded in these funds. The resources in these funds may not be used for any other purpose as long as a related debt remains. For this reason separate checking and/or investment accounts for debt service funds are maintained.

38 – Non-referendum Debt Service Fund

This fund is used to account for transactions for the repayment of debt issues that were either: not authorized by school board resolution before August 12, 1993, or incurred without referendum approval after that date. Repayment of principal and interest is made within the revenue cap. This fund is used to pay the debt of refinancing the District’s Wisconsin Retirement System unfunded liability, and to re-pay a loan for property acquisition ascertained through a state trust fund loan. Beginning in 2015-2016, the fund will be used for the repayment of the Qualified School Construction Bonds. Qualified school construction bonds (QSCB) provide low cost borrowing for rehabilitation, repair and equipping of schools. The District used these funds for Science, Technology, Engineering, and Math (STEM) upgrades at the secondary schools.

39 – Referendum Approved Debt Service Fund

This fund is used to account for transactions for the repayment of debt issues that were either: authorized by school board resolution before August 12, 1993, or approved by referendum. Repayment of principal and interest is made outside of the revenue cap.

41 – Capital Expansion Fund

Projects financed with tax levy per statute 120.10(10m). State statute restricts the use of this fund for capital expenditures related to buildings and sites. Equipment cannot be acquired through the use of this Fund. For the purpose of determining eligible expenditures from this Fund, the DPI defines “capital expenditures related to buildings and sites” as being expenditures for acquiring and remodeling buildings and sites, and maintenance or repair expenditures that extend or enhance the service life of buildings and building components, sites and site components.

45 – ARRA—Qualified School Construction Bond Projects Fund

Projects financed with Qualified School Construction Bond program funding as provided by the American Recovery and Reinvestment Act (ARRA). This fund is optional and is included in Fund 49 for DPI reporting purposes.

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50 – Food Service Fund

All revenues and expenditures related to Food Services should be recorded in this fund. The Food Service Fund may not transfer money to any other fund. Any fund balance must be retained for future use for Food Services. Federal regulations require that the Food Service Fund be accounted for separately.

60 – Agency (Student Activity) Fund

The Agency (Student Activity) Fund is used to account for assets held by the school district for student organizations.

72– Private Purpose Trust Fund

This fund is used to account for gifts and donations specified for the benefit of private individuals and organizations not under the control of the school board. Scholarships are recorded in this fund.

80 – Community Service Fund

S.120.13 and 120.61, Wis. Stats., allow a school board to permit use of the District’s property for civic purposes where fees are not charged. Services such as the Marshfield High School pool, used by community groups, and other civic groups using District facilities are accounted for in this fund.

Explanation of the Source Dimension The Source dimension is used to classify revenues and other sources of income according to their origins. Revenue is (1) an increase of assets which does not represent recovery of expenditures and which does not increase liabilities by an identical amount or (2) a decrease in liabilities which does not cause an increase in other liabilities or a decrease in assets. The exchange of one type of asset for another (as in the sale of equipment for cash) does not represent a revenue. Revenue increases both the assets and the equity of the district as a whole. 100 – Inter-fund Transfers-In

All revenue from inter-fund transfers. 200 - Revenue From Local Sources

Property taxes, inter-fund payments, payment for services, non-capital sales, school activity income, interest on investments, other revenues such as student fees.

300 – Inter-district Payments Within Wisconsin

Received from other Wisconsin school districts for services rendered. 500 - Revenue From Intermediate Sources

Payments received from Cooperative Education Service Agencies and counties.

600 - Revenue From State Sources

Money received from the State of Wisconsin. Examples are categorical aids such as transportation and library aid. Additionally, equalization aids are recorded here.

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700 - Revenue From Federal Sources

Money received directly from the federal government or routed through the state such as special education project grants.

800 - Other Financing Sources

Non-recurring sources of funds, which are classified separately from revenues, such as loans.

900 - Other Revenues

Adjustments and refunds of disbursements are recorded here. Money received from an insurance company for non-capital losses are also recorded here.

Explanation of the Function Dimension Functions are an account designation that categorize a reason or purpose served by a particular expenditure or made possible by a particular receipt. Functions are a six-digit code and are broken down into three primary sub-groups, the 100 000 series, representing instruction, the 200 000 series, representing support activities, and the 400 000 series, used to record non-program activity. 110 000 - Undifferentiated

An instructional situation in which one teacher is responsible for providing instruction in two or more curricular areas to the same group of pupils (K-8 classroom teachers).

120 000 - Regular Education

An instructional setting in which a teacher is responsible for instructing a group of pupils in only one curricular area (high school math, science, social studies, language arts, music and art).

130 000 - Vocational Education

Vocational instructional activities (business education, industrial education, home economics and agriculture programs).

140 000 - Physical Education

Instructional activities concerned with health and safety in daily living (physical education, physical recreation and drivers’ education).

150 000 - Special Education

Instructional activities for pupils with disabilities and provided by specially qualified personnel as required by an Individual Educational Program (IEP) for such pupils (cognitively disabled, learning disabled, emotionally disturbed, speech therapy and homebound instruction).

160 000 - Co-Curricular Activities

Instructional activities under the guidance and supervision of school staff designed to provide students such experiences as motivation, enjoyment and improvement of skills (extracurricular programs such as athletics).

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170 000 - Special Needs

Activities of students with special needs not requiring an Individualized Education Program (IEP), but receiving instruction in curriculum designed to meet their unique needs.

210 000 - Pupil Services

Activities associated with pupil services programs (social work, guidance, health, psychological services, speech pathology and audiology, attendance, occupational and physical therapy).

220 000 - Instructional Staff Services

Curriculum development, library services, special education supervision. 230 000 - General Administration

Activities concerned with establishing and administering policies in connection with operating the school district. Includes Board of Education and Superintendent.

240 000 - Building Administration

Building management, including principals and secretaries. 250 000 - Business Administration

Activities concerned with paying, transporting, exchanging, and maintaining goods and services for the school district. Includes fiscal, pupil transportation, and building and grounds.

260 000 - Central Services

Data processing, public information, telephone, and staff services such as training. 270 000 - Insurance/Unemployment

Liability, property, workers’ compensation insurances; unemployment compensation and Judgments.

280 000 - Debt Retirement

Interest and bond handling charges. 290 000 - Other Support

Other retirement services. 410 000 - Inter-fund Operating Transfers

Permanent transfer of money from one fund to another to pay obligations of the receiving fund.

420 000 - Trust Fund Expenditures

Payment of retirement benefits.

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430 000 - Purchased Instructional

Payments for instructional services or services provided to students by other public and private agencies.

490 000 - Other Non-Program Transactions

Uncollected personal property tax refunded to municipalities. Explanation of the Object Dimension The object dimension is an account designation that categorizes an article or service obtained from a specific expenditure. It is used to describe the “what” of a particular transaction. 100 - Salaries

Wages paid for all personnel. 200 - Employee Benefits

State retirement, Social Security, health insurance, dental insurance, income protection, and other retirement.

300 - Purchased Services

Personal and property services, utilities, pupil and employee travel, communication, data processing, and intergovernmental payments such as tuition.

400 - Non-Capital

Supplies, workbooks, textbooks, paper, software, newspapers, magazines, film rental and non-capital equipment.

500 - Capital

Additional and replacement capital equipment, vehicle and equipment rental. 600 - Debt Retirement

Interest and costs of borrowing.

700 - Insurance and Judgments

Property, liability, workers’ compensation and unemployment compensation. 800 - Operating Transfers-Out

All inter-fund transfers out of a fund other than residual equity transfers. 900 - Other Objects

Revenue transits, district dues, employee and pupil dues, adjustments and miscellaneous.

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Explanation of Program/Project Dimension The program/project dimension is designed to define and account for activities or groups of activities for which specific cost accounting is required or desired. 001 – 099 DPI Reserved Use

Program/project numbers 001 through 099 are reserved for use by DPI to differentiate aid appropriations. These program/project numbers are not to be used by school districts in their accounting systems.

141 – 599 DPI Specific Assigned

Program/project numbers 141 through 599 are reserved and assigned by DPI for certain activities or groups of activities that receive their support from other governmental or nongovernmental agencies which require or may require school districts to provide specific cost accounting information.

600 – 999 Local District Specific Assigned

Program/project numbers 600 through 999 are available for utilization and assignment by local school districts to define and account for activities or groups of activities for which they desire specific cost accounting information. Although not intended to be all-inclusive, the following page lists the most common accounting codes used by the District.

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Commonly Used Budget Codes

Account Code Example: 10-120-400-110000-000 aa-bbb-ccc-dddddd-eee

Fund Location Object Function Project

aa (Fund) 10 – General Fund 39 – Referendum Debt 21 – Special Revenue (Gifts) 41 – Capital Expansion 27 – Special Ed. Fund 50 – Food Service 38 – Non-Referendum Debt 80 – Community Service bbb (Location) 120 – Grant 300 – Junior High 140 – Lincoln 400 – Senior High 150 – Madison 800 – District Wide 160 – Nasonville 810 – Summer School 170 – Washington 900 – 4K Program 190 – All Elementary ccc (Object) (Source)

100 – Salaries 100 – Inter-fund Transfers 200 – Employee Benefits 200 – Local Sources 300 – Purchased Services 300 – Inter-district (Within WI) 400 – Non-Capital 500 – Intermediate Sources 500 – Capital 600 – State Sources 600 – Debt Retirement 700 – Federal Sources 700 – Insurance and Judgments 900 – Other Sources 800 – Operating Transfers-Out 900 – Other Objects

dddddd (Function) 110000 – Undifferentiated Curriculum (elementary) 121000 – Art 136000 – Technical Ed. – Jr. High 122000 – English 141000 – Health 123000 – Foreign Language 143000 – Physical Education 124000 – Math 156100 – Hearing Impaired (HI) 125000 – Music 156600 – Speech/Language (S/L) 126000 – Science 158300 – Emotional Disturbed (ED) 127000 – Social Science 158500 – Cognitive Disabilities (CD) 132000 – Business Education 158700 – Learning Disabilities (LD) 135200 – F.A.C.E. 159300 – Specially Designed PE eee (Program/Project) 000 – Everything with no specific project number 347 – IDEA Preschool Entitlement 011 – Special Education (Aidable) 365 – ESEA Title II-A (Teach/Prin) 019 – Special Ed (Non-Aidable) 391 – ESEA Title III (ELL) 141 – ESEA Title I 430-440 – High School Elective Area 332 – SAGE 496 – Carl Perkins Grant 341 – IDEA Flowthru 510 – Summer School

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Basis and Measurement of Accounting for Financial Reports Financial transaction activity, upon entry into the District’s accounting software, provides the basis of accounting. This is the point at which revenues, expenditures, assets and liabilities are recognized in the accounts and therefore available for reporting on all relevant financial statements. Funds provide the necessary means to organize and operate financial activity into various account groups. Funds are independent fiscal and accounting entities with a self-balancing set of accounts comprised of assets, liabilities, equity, revenues and expenditures. Fund accounting segregates funds according to their intended purpose and is used to assist administration in showing compliance with finance related legal and contractual reporting obligations. Governmental Funds are used to track the District’s governmental activity. Government fund types use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under modified accrual, revenues are recognized when susceptible to accrual, i.e., when they are both “measurable and available.” “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to pay liabilities of the current period.

Proprietary funds are also used by the District to track accounting activity. These funds call for the services rendered under these accounts to be paid for by the patrons who use them, simulating a quasi-business. Although these proprietary funds can result in a profit or loss for the District, the District is not eligible to make a profit from this enterprise. Proprietary funds are provided for certain activity as it allows tracking of services that are important but not a requirement of the District.

State general and categorical aids, federal impact aid, and other entitlements are recognized as revenue at the time of receipt or earlier if the “susceptible to accrual” criteria are met. Expenditure-driven programs currently reimbursable are recognized as revenue when the qualifying expenditures have been incurred. Aids received prior to meeting revenue recognition criteria are recorded as deferred revenue. Charges for services provided for other educational agencies and private parties are recognized as revenue when services are provided. Charges for special educational services are not reduced by anticipated state special education aid entitlements. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. The cost of capital items is recorded as an expenditure when acquired. Interest cost on temporary borrowing is recognized as an expenditure of the fiscal period incurred. Costs for educational services provided to the District by other educational agencies or private organizations are recognized when incurred. Costs for special education services are not reduced by anticipated state special education aid entitlements. To ensure the District’s accounting practices and financial reporting are compliant with state law, a financial audit is conducted by an independent auditing firm each year. The Wisconsin Department of Public Instruction has the statutory responsibility to prescribe financial audit requirements pursuant to s. 120.14 Wisconsin statutes. These audits are prepared with auditing standards generally accepted in the United States of America, and include financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the Unified School District of Marshfield as of the year ended June 30.

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ORGANIZATIONAL – LEGAL REQUIREMENTS AND FINANCE POLICIES

Budget Hearing and Adoption Requirements

The procedures the School District of Marshfield must follow when formulating a budget, holding a public hearing, and adopting a budget are set forth in s. 65.90, Wis. Stats. The steps involved in these required procedures are summarized as follows.

1. The staff and school board create a proposed budget that identifies expected revenues, expenditures, and fund balances for the budgeted year in addition to the two fiscal years preceding the budgeted fiscal year. Budget detail is based upon the Wisconsin Uniform Financial Reporting Requirements (WUFAR) hierarchy of accounts.

2. A class 1 notice (one publication) is published which contains a summary of the proposed budget described in #1 above, notice of where the detailed budget may be examined, and notice of the time and place of the public hearing.

3. The public hearing is held, at which time, residents of the district have an opportunity to comment on the proposed budget.

4. Following the budget hearing, the school board of a unified school district has the power to vote the tax.

5. Section 120.12(3)(a) and (c) require that on or before November 1, a school board must determine if the tax voted at the annual meeting is sufficient to operate and maintain the schools for the school year. If the amount so determined is not sufficient, the school board shall raise the tax. The board may lower the tax if the amount so determined exceeds requirements. The tax levy shall not exceed limits established by Section 121.91. The taxes levied must be certified to municipalities on or before November 10. This date was amended to the 10th from November 6, by 2011 WI Act 105.

6. The school board shall adopt an original budget at a school board meeting scheduled after the public hearing and no later than the meeting in which the school board sets the annual tax levy amount.

Changes to the Annual Budget

The annual original budget provides the best estimates at the time of adoption of the resources and costs of the activities of the school district for the ensuing months of the school year. As the year progresses, there may be a need to change appropriations and purposes.

Districts are advised to use a budget format which shows amounts appropriated for expenditures according to functions. The reason for using function is that function means purpose, and s. 65.90 requirements apply when appropriations and/or purposes change.

Changes in amounts of appropriation and the purposes (functions) for which they are used must be approved by a two-thirds vote of the school board. A class one notice must be published within ten days after any change is made (s. 65.90(5)(a)). Because such changes range from minor changes to significant ones, a question does arise concerning when the two-thirds vote and publication are required. Pursuant to input from the Wisconsin Association of School Boards, school district officials, and legal counsel, the Department of Public Instruction recommends that the two-thirds vote and publication are required if the amount of appropriation

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and the purposes as presented in the line items of the adopted budget are changed. Changes in subordinate line items from which the adopted budget evolved (but which are not detailed in the adopted budget) do not require the two-thirds vote and publication.

Spending Authority Between July 1st and Final Adoption of a Budget

Pursuant to State Statute 120.13(33), during the period between July 1st and the final adoption of a budget by the school board after the budget hearing under s.65.90, the District may spend money as needed to meet the immediate expenses of operating and maintaining the public instruction in the school district.

Debt Reporting

Sec. 120.115, Wis. Stats., states that within 10 days of any change to a district's debt service repayment schedule, a new debt service schedule must be submitted to the Wisconsin Department of Public Instruction. School districts must report long term debt amortization schedules via the School Finance Team reporting portal. Districts must enter expected future principal and interest payments for each individual long term debt issue.

Investments Investments are made in accordance with regulations as prescribed by Wisconsin statutes for school districts. State statute 66.0603 (1m) asserts school districts may invest any funds not immediately needed in any of the following:

• Time Deposits • Federal Governmental Issued or Guaranteed Securities • Local Government Bonds • Local Government Pooled-investment funds

Investments of the debt service fund are made in federal obligations or obligations of the school district. Per state statute 67.11(2), funds may be invested in any outstanding municipal obligations, in obligations of the United States, local government bonds, and in the local government pooled-investment fund. Investment of trust fund assets is in accordance with regulations prescribed by Wisconsin statutes. Per state statute 24.61(2), the board may invest money belonging to the trust funds in federal government-issued or guaranteed securities, or local government bonds. District Policies and Procedures The Policy Committee, a sub-group comprised of three board members of the Marshfield Board of Education, is responsible for recommending new policy language and alterations to existing District policies. Fiscal and financial policies are periodically reviewed to align policy language with board initiatives and to ensure compliance with current practice. Amendments or additions to school board policy must be formally adopted by a majority vote of the Board of Education. Significant budget and financial policies currently adopted by the Board of Education are detailed as follows:

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Revenue from Investments and Other Local Revenue Sources Local revenue aside from property taxes and student fees comes primarily from interest earnings on district investments. Any school district monies not immediately needed are invested at the highest rate of interest obtainable. Every effort is made to keep and invest monies locally. Monies may be invested outside of the local area if, in the opinion of the Director of Business Services, the local rate of interest is significantly lower than elsewhere in the state. Monies in construction funds, sinking funds, and on hand in debt retirement funds shall be invested until such time expenditure of these funds is deemed necessary by the Board of Education. These funds shall be invested at the highest rate of interest obtainable. Interest revenue obtained from the investment of public funds becomes part of the overall District budget and is considered to be additional unassigned revenue for auditing purposes. These monies are used to augment the District’s operational budget and support District programs and initiatives. Other sustainable sources of revenue include lease agreements for cell tower usage at Marshfield High School. These agreements generate approximately $20,000 in additional revenue for the District annually. Fund Balance Policy The School District Board of Education recognizes the need to maintain an adequate fund balance to meet cash flow needs during the school year. It is especially important to maintain an adequate amount for operational purposes during the time that the final tax revenues from the previous year are received in August and new tax receipts are received in January. In addition, a healthy fund balance may be used to limit short term borrowing, be accessible for one-time expenditures/purchases and help maintain a favorable credit rating to reduce borrowing costs for future referendum or other borrowing purposes. The general goal for the fund balance is to maintain an amount that may alleviate the need to short-term borrow. The fund balance should only be used for one-time purposes such as emergency repairs or any other non-recurring expenditures approved by the Board of Education. The School District shall report its fund balance in accordance with generally accepted accounting principles. The District shall classify fund balance into the following categories:

• Non-spendable • Restricted • Committed • Assigned • Unassigned

Categories such as inventories (e.g. food service), prepaid expenses, long-term receivables, scholarship dollars and any amounts that are contractually committed may be classified as non-spendable. The fund balance for the spendable portions (restricted, committed, assigned and unassigned) of the special revenue trust fund, debt service fund, capital projects fund, food service fund and the community service fund shall be designated as restricted.

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In the event that the Board of Education may want to commit funds from the fund balance to a specific purpose, they may do so by a majority vote during a posted and open meeting. Committed funds shall be used exclusively for the specific purpose unless the Board of Education decides to change the commitment. The assigned nature of the fund balance represents an amount that is for a specific purpose. However the intent or decision can be made by the governing body or by an official that acts as the body’s designated authority. For example, if an emergency repair is needed the fund balance may be assigned for the purpose of remedying that repair. The Director of Business Services is authorized to assign fund balances. The Board of Education directs the Director of Business Services to assign fund balance, to the extent that it is used to maintain cash flow needs and an amount necessary to cover the cost of unsettled labor agreements. Unassigned fund balance amounts are available for any purpose, and if the general fund has available resources that are not of the other four categories, it shall be deemed unassigned. For any fund where the current year results in expenditures exceeding revenues , the deficit will first reduce unassigned fund balance, then assigned fund balance and finally to committed fund balance until exhausted. Purchasing Goods and Services The District’s policy with regard to the procurement of goods and services has recently been updated. The reason for this policy revision was multifaceted. First, the policy had not been reviewed for a number of years and sections of the policy were outdated. Secondly, the practices of District administration were consistent with the policy, but through subsequent review a need was identified to more descriptively articulate how these practices conformed to policy language. Finally, board members received community feedback and requested the policy be reviewed to ensure compliance with the expectations of the school board. The revised policy, which was approved during the regularly scheduled board meeting in April, 2012, became effective for the 2012-13 school year and is currently in place. The updated policy reads as follows:

I. Policy Oversight A. The Superintendent shall be responsible to the Board of Education for

developing and administering the district's purchasing practices and service contracts according to district policy.

B. The Superintendent may delegate the authority to select materials, vendors

or service providers to representatives of district schools and/or departments while maintaining propriety and conformity with Board policy and state law.

II. Policy Requirements

A. All purchases, service work and contracts should be secured at the best price

available while giving consideration to quality, terms of delivery, conformity to specifications, serviceability, customization, security and suitability to the educational program(s) to meet the needs of the District.

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B. Every effort shall be made to competitively price all purchases, service work and contracts whenever practical by either Comparative Quotes, Bids, Requests for Proposals (RFP) or Sealed Bids unless viewed as "Standard Materials and/or Services" (see section II.C.). Competitive pricing may be determined not "practical" in emergency situations or when the district's expense to competitively price would be substantial as compared to the potential savings.

C. Competitive Pricing may not be required for the purchase of some materials and/or services which have been found through experience to be superior in meeting the needs of the district. These materials and/or services may become standard materials and/or services and may be purchased directly from the vendor supplying such material and/or services without competitive pricing but upon quotation of a price. A list of these "Standard Supplies, Materials and/or Services" shall be reported annually to the Board Finance Committee. These vendors may be exempt from the provisions of this policy.

D. Purchases or services provided within the scope of an existing District

Service or Purchase Contract/Agreement will be considered competitively priced pursuant to this policy with the following exceptions.

1. For projects with an estimated total cost under $50,000, individual purchases or single project services estimated at $20,000 or over must receive additional competitive pricing specific to that service or purchase to determine whether it is deemed to better meet the needs of the District to proceed with the project under the ongoing service contract/agreement or by means of a separate contract/agreement and/or vendor.

2. For projects with an estimated total cost of $50,000 or over, individual

purchases or single project services estimated at $5,000 or over must receive additional competitive pricing specific to that service or purchase to determine whether it is deemed to better meet the needs of the District to proceed with the project under the ongoing service contract/agreement or by means of a separate contract/agreement and/or vendor.

E. State or "pre-bid" contracts that have gone through a formal competitive

bidding process by a reputable institution other than the school district will be considered competitively priced pursuant to this policy.

F. Local vendors and vendors which have local representatives offering

materials and/or services at a competitive cost and quality shall be given preference when purchases or contracts are made.

G. The School Board retains the right to review and/or reject any or all Quotes,

Bids or Proposals.

III. Ongoing Service or Purchase Contracts/Agreements

A. Definition - A service or purchase contract/agreement is an agreement whereby a vendor supplies individually or in any combination supplies, parts,

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labor, materials, and/or expertise based on the identified needs of the school district at an agreed upon price or rate.

B. Initiation, Review and Renewal

1. The district may enter into an ongoing service or purchase contract by

having undertaken a process for competitive pricing.

2. All ongoing Service or Purchase contracts shall undergo a general administrative review annually for quality, continued appropriateness to the needs of the district and market conditions. A list of all ongoing service or purchase contracts shall be supplied annually to the Board Finance Committee for review.

3. As a standard of practice, service and purchase contracts/agreements will be competitively priced every three years provided there is no compelling reason that pricing during this time would adversely impact district operations. Under no circumstances shall the timing for competitively pricing extend beyond five years.

Under no circumstances will a service or purchase contract/agreement prevent the district from competitively pricing purchases or projects of any dollar amount with another vendor to meet the needs of the district. IV. Methods of Competitive Pricing

A. Comparative Quote - A comparative quote is the simple provision of a price

for materials or services received either in writing or gathered via print media (catalog, price lists etc.) All electronic means are acceptable. A Comparative Quote shall be solicited from a minimum of two (2) vendors.

B. Bids - A Bid is defined as an inquiry of price for materials or services provided

by a vendor with the understanding that at least one other vendor will also be placing a competitive Bid on the same materials or services. The terms "Bid" and "Competitive Bid" are interchangeable. Written Bids shall be solicited from a minimum of two (2) vendors.

C. Requests for Proposal (RFP) – An RFP is defined as a process where the

school district requests proposals from vendors for professional services or materials to be provided to the school district on a single project or an on-going basis. An RFP typically will reflect the strategies or solutions suggested by the competing vendor in completing the project. An RFP can be used in place of bids if it better serves the needs of the school district. When utilizing the RFP process, the Superintendent or designee shall determine the qualifications required of providers and the general nature of services to be provided to the school district.

D. Sealed Bid - The Sealed Bid process is similar to a Bid process, but is

distinguished by the complexity of the services provided, the anticipated cost of the bid, or some other factor that merits a sealed competitive bid process.

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ORGANIZATIONAL – ORGANIZATION, MISSION, GOALS & OBJECTIVES

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ELEMENTARY SCHOOLS

School District of Marshfield

Administrative Organizational Chart

GRANT ELEMENTARY SCHOOL

PRINCIPAL: JEFF DAMRAU

ASST PRINCIPAL: CRAIG MICHAELIS

LINCOLN ELEMENTARY SCHOOL

PRINCIPAL: BROOKE BARGANDER

MIDDLE SCHOOL HIGH SCHOOL

MARSHFIELD MIDDLE SCHOOL

PRINCIPAL: MIKE NICKSIC

ASST PRINCIPAL: MIKE DEVINE

MARSHFIELD HIGH SCHOOL

PRINCIPAL: STEVE SUKAWATY

ASST PRINCIPAL: DAVE ROEGLIN

ASST PRINCIPAL: TRENA LOOMANS

MADISON ELEMENTARY SCHOOL

PRINCIPAL: GREG KASTER

NASONVILLE ELEMENTARY SCHOOL

PRINCIPAL: CHAR ULRICH

WASHINGTON ELEMENTARY SCHOOL

PRINCIPAL: PEG GEEGAN

DIRECTOR OF STUDENT SERVICES

TRACEY KELZ

DIRECTOR OF TEACHING & LEARNING

KIM ZIEMBO

DIRECTOR OF FACILITIES

RON STUROMSKI

SUPERINTENDENT

DEIRDRE WELLS

DIRECTOR OF TECHNOLOGY

MIKE DREVLOW

DIRECTOR OF FOOD SERV.

STACEY WEICHELT

DIRECTOR OF BUSINESS SERV.

PATRICK SAUCERMAN

ATHLETIC DIRECTOR

NATHAN DELANY

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Mission Providing the Environment which Cultivates Maximum Student Potential Philosophy The School District of Marshfield is a public institution organized to meet, in a responsible manner, the elementary and secondary education needs of the community. We believe that education in this school district imparts knowledge and skills necessary for personal fulfillment, for productive participation in society, and for an understanding and appreciation of the ideals and processes of American democracy. Throughout the district's educational programs, students learn to value their worth as individuals and recognize their responsibilities to others. Although one of several agencies and institutions responsible for education, the school district assumes the major role in the intellectual and skill development of students. This education which concerns itself with a desire for life‐long learning, and with mental, physical, emotional and social growth, empowers students to realize their future potential. We accept learning as the fundamental purpose of our schools and therefore are willing to examine all practices, policies, and procedures in light of their impact on student learning. We are committed to working together to achieve our collective purpose. We cultivate a collaborative culture through development of high-performing teams at all levels, referred to as Professional Learning Communities. Because we are committed to working collaboratively to achieve our collective purpose:

• The collaborative team is the fundamental building block and engine of improvement for our district;

• We work together interdependently to achieve common goals that are directly related to improved student learning;

• We are mutually accountable for achieving those goals; • Teams are provided with the time, resources, and support essential to their

effectiveness; • To improve learning, students are provided increased levels of time and support

in a manner that is relevant, directive, and systematic. By establishing a primary focus on learning, the District assures that students will have the skills, knowledge and dispositions to be productive members of society with an appreciation of the ideals and processes of American democracy. District Level Goals

• The school district will provide quality, diverse programs that allow students to develop their capabilities.

• The school district will encourage the professional, occupational, and personal development of its employees.

• The school district will promote and support individual, institutional, family, and community partnerships in the education of youth.

• The school district will provide an appropriate, safe, and healthful physical environment for students, staff, and community.

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Collective Commitments of Education in our District 1. As related to Collaboration, all teachers and administrators agree to:

• Engage in weekly collaboration specifically focused on the 4 key questions. • Focus on and publish results of collaborative work, share feedback. • Share data and teaching practices for the purpose of student reflection and instructional

adjustments that promote student learning. • Adhere to team norms. • Engage in team assessment process at least annually.

2. As related to Instruction, all teachers agree to:

• Design instruction and teach to District Learning Targets. These Learning Targets must have: o Endurance (must retain for a long time), o Leverage (applicable to other disciplines or of high importance), and promote o Readiness (needed for success at the next level).

• Use Scope and Sequence Pacing Guides or Course Syllabus. • Design and align assessments with District Learning Targets. • Administer and score District Common Assessments: Formative and Summative. • Use common standard of proficiency for assessments. • Give a minimum of two Common Formative Assessments per quarter: For Special

Content Areas, these may include checklists, performance tasks, or observations of specific Learning Targets.

• Use student performance data to guide teaching. • Intervene when students do not meet expectations by providing additional time and

support through individual and team approaches. • Adhere to district procedures related to PLC Grading, Incompletes and Re Takes.

Building Level Goals Each of the seven schools in the District are required to develop building-level goals that reflect important PLC objectives to accomplish during the school year. To that end, Building Leadership Teams (BLTs) have been created to direct and lead Professional Learning Community initiatives for each school. With the school administrator acting as a team member, BLTs are a sub-set of the professional educational staff and represent a wide range of grade-level and curricular areas. This is done deliberately to encourage diverse opinions and to provide broad representation in identifying important school goals.

THE CONTINUOUS IMPROVEMENT MODEL

In a district with high-quality teachers and principals, the role becomes to guide, support and hold accountable the work of the schools. The work of the central office is to assist in the alignment of the building work to the goals of the district, ensuring the principals and staff have training and support they need to meet the needs of the students within clearly defined parameters. Data and intentional actions drive the process of allocating resources.

Every building is required to develop, refine and receive approval of growth goals that are clearly aligned to the district goals and define the building work and accountability measures for each year. These measurable, achievable and accountable goals the buildings use will guide

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and define their work and assist meeting the priorities and goals of the district. Expectations include:

principals as instructional leaders

high-quality teaching and curriculum inclusive of what is taught, how and when progress is measured and what happens when students struggle

high-quality professional learning informed by student data

By ensuring that each school’s goals are clearly aligned to the district priorities and goals communicated to staff, students, families and community members, we empower all members of the educational effort with the information to demand the very best from their school. Finally, through quarterly reviews of progress, leadership teams at the school level will account for performance and results and celebrate progress. We believe that this clarity of focus and purpose will help bring the vision of the district to life.

DISTRICT PRIORITIES

In order to assist schools in developing, implementing and monitoring their improvement goals, the school district has developed a clear set of priorities aimed at providing the tools, processes and resources that will be used throughout the district as we move forward. These priority areas are aligned to the board of education committee structure. Building level plans will be aligned to these priority areas.

STRATEGIC ACTIONS

For each priority area there are strategic actions designed to yield results. Each strategic action is followed by Launch Steps – summary statements of the action plans the district will take this year to implement this priority area.

METRICS FOR MONITORING

The value of any statement of action and its impact on advancing the vision of the district is meaningless unless it is measured. There are multiple ways to measure progress. Certainly the academic success and growth of students on state and national measures is a key indicator of actions taken to increase student achievement. Metrics must reflect the outcomes of the individual action strategy. Each action strategy includes metrics that will be used to monitor progress and reviewed quarterly. An update of priorities will be completed annually.

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PRIORITY AREA 1

Every instructor is expected to make ongoing instructional decisions that are based on needs of their specific students; however, the district has an obligation to provide a guaranteed and viable curriculum to all students that systemically prepares them for graduation and postsecondary education starting in pre-kindergarten. By defining a core instructional program based on standards, we will ensure that all of our students obtain the knowledge and skills necessary for full participation in college, the workplace and the community.

STRATEGIC ACTION 1: IMPROVE FIDELITY OF IMPLEMENTATION OF PROFESSIONAL LEARNING COMMUNITIES (PLCS)

LAUNCH STEPS: 1. Develop a framework that defines the work of a PLC at each level (elementary, middle

and high school) inclusive of what it looks like and expected outcomes 2. Develop an inquiry set that PLCs can use to problem solve based on the curriculum

alignment process 3. Conduct a building-wide assessment of each building’s progress on the continuum of

development of Professional Learning Communities and assist Principals in discussing the results with staff

STRATEGIC ACTION 2: IMPROVE THE QUALITY AND CONSISTENCY OF THE SCHOOL DISTRICT OF MARSHFIELD RESPONSE TO INTERVENTION (RTI) FRAMEWORK

LAUNCH STEP: 1. Implement year one of the District five year MTSS plan.

STRATEGIC ACTION 3: INCREASE SKILLS NEEDED TO DEVELOP AND USE QUALITY ASSESSMENTS AND FORMATIVE DATA

LAUNCH STEPS: 1. Provide initial training for staff on the use of the district data warehouse 2. Provide six mini-trainings for staff on the use and analysis of data in the district

warehouse throughout the 2015-2016 year

STRATEGIC ACTION 4: IMPROVE HORIZONTAL AND VERTICAL ALIGNMENT OF CURRICULUM

LAUNCH STEPS: 1. Implement the revised curriculum review process and specify the fundamental

assessments of alignment that will be reported to the board 2. Develop monitored strategies that will assess alignment of curriculum PK-12, including

critical transitions (PK-K; 6-7; 8-9)

Aligned, Coherent, Relevant Curriculum & Instruction

PROVIDE EVERY STUDENT WITH WELL-ROUNDED, COHERENT INSTRUCTION THAT LEADS TO COLLEGE, CAREER AND COMMUNITY READINESS.

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3. Review the District 4 year-old Kindergarten program and develop options for improvement of alignment to the district needs and priorities

4. Provide for a focused review of vertical alignment within the curriculum review cycle

STRATEGIC ACTION 5: CREATE PARAMETERS FOR THE REPORTING OF DATA THAT ALIGN TO THE NEEDS OF THE DISTRICT AND MEET STATE ACCOUNTABILITY REQUIREMENTS

LAUNCH STEPS: 1. Review the data sets to be used in Board and District reports with Principals 2. Identify reliable and valid data sources for the data to be used in reports 3. Assist/train Principals in the methods and techniques to display data that provide the

best methods for analysis and comparison 4. Develop common definitions and reporting structures for discipline and behavior

STRATEGIC ACTION 6: DEVELOP A COMPREHENSIVE PK-12 STUDENT SERVICES PROGRAM BASED ON BEST PRACTICE AND RESEARCH, STATE STANDARDS AND DISTRICT DATA ANALYSIS

LAUNCH STEPS: 1. Develop data sets representing all functions of Student Services 2. Using trend data and the curriculum review handbook, evaluate the District Student

Services curriculum/programs from a PK-12 perspective 3. Review and contrast position descriptions and responsibility against current practices

and needs for all district Student Services staff 4. Develop the behavior models for elementary, middle, high school and CLC programs

within the PBIS framework 5. Develop recommendations for improvement of PK-8 summer school programs

STRATEGIC ACTION 7: CLEARLY DEFINE AND ENHANCE THE FUNCTION OF THE BUILDING TEAMS. BUILDING TEAMS ARE RESPONSIBLE FOR THE DEVELOPMENT, IMPLEMENTATION AND DATA MONITORING OF THE BUILDING GROWTH GOALS AND MTSS.

LAUNCH STEPS: 1. Principals will identify the organized teams working in their buildings 2. Purposes, roles, parameters and expected outcomes will be identified for each team with

the MTSS team model as an example 3. Revisions to the number or structure of teams will be documented and considered for

continuity purposes

ACCOUNTABILITY MEASURES PLC framework PLC building-level assessments End of year review – MTSS Action Alpine data warehouse trainings (grades 1-6) Data warehouse uses/implementation EOY survey Year 1 Curriculum Review Cycle implementation report 4K program report Student Services data sets Student Services evaluation of scope and sequence Written functions/roles and purposes of building level teams

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PRIORITY AREA 2

It is important that the district continually assess relevance of all coursework across all classrooms and schools, especially at the high school. This must include evolving opportunities for exploring college and career pathways for all students. Students must be able to experience the types of structures and programs they are likely to experience immediately upon graduation. To that end, course offerings must include advanced, dual-credit, career preparation, blended and online coursework. It is essential that all middle and high school students are engaged in a relevant learning experience and are provided the skills and dispositions to be successful in the path of their choosing upon graduation.

STRATEGIC ACTION 1: UPON GRADUATION, EACH STUDENT WILL HAVE A PERSONALIZED PROFILE OF ACADEMIC AND CAREER GOALS, ACCOMPLISHMENTS AND FUTURE STRATEGIES

LAUNCH STEPS: 1. Implement year one of the strategic Naviance continuity plan 2. The Directors of Teaching and Learning and Technology, the CTE Coordinator, High

School and Middle School Guidance Counselors and a Principal from each secondary building will meet to review each module of Naviance available and evaluate alignment of the module to the 2017 state plan

3. The CTE Coordinator will evaluate the WorkKeys portion of the ACT Aspire Suite and bring forward a recommendation regarding WorkKeys Certification

4. Query parents in grades 6-12 regarding knowledge, skills and experiences in the college/career process

5. The Director of Teaching & Learning will work with the Middle School Principal and CTE Coordinator to develop a set of introduction and transition strategies for grade 6 and grade 8 students relative to Naviance and career/college readiness

6. Implement a review of the District Alternative High School Program 7. Evaluate the Virtual Program and develop options for substantive change 8. Evaluate District secondary-level offerings against the portrait of a comprehensive and

aligned STEAM program (Science, Technology Education, Arts and Mathematics) 9. Using the 2017 state plan as a template, complete an evaluation of the District current

college/career ready status and develop action plans to exceed the statutory requirements

STRATEGIC ACTION 2: DEVELOP AN INTENTIONAL ALIGNMENT BETWEEN CURRICULUM AND INSTRUCTION ACTIONS AND TECHNOLOGY ACTIONS, PK-12

LAUNCH STEPS: 1. Revise the 5 year technology implementation plan 2. Integrate digital citizenship and instructional performance using technology tools into

each curriculum/content area on the review cycle

Personalized Pathways

ENGAGE STUDENTS IN CHARTING PERSONALIZED PATHWAYS TO COLLEGE, CAREER AND COMMUNITY READINESS.

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3. Develop the 2016-2017 Professional Development recommendations for technology integration based on 2015-2016 comprehensive measurement of educator skills regarding SAM-R, ePub and TPACK.

STRATEGIC ACTION 3: INCREASE THE LEVEL AND DIVERSITY OF DIGITAL RESOURCES AND STRATEGIES WITHIN INSTRUCTIONAL PROGRAMS, PK-12

LAUNCH STEPS: 1. Revise the 5 year technology implementation plan 2. Resource a district Learning Management System (LMS) and implementation plan, train

staff on the chosen platform 3. Continue professional development in the area of digital literacy and integration into

instruction

ACCOUNTABILITY MEASURES EOY report to the Curriculum & Instruction Committee on Naviance implementation Report to Curriculum & Instruction committee on WorkKeys Development of options for transition, grade 6 to grade 7 and grade 8 to grade 9 Alternative High School evaluation and recommendations Options for Virtual Programming Parent Survey, grades 6-12, college/career process District status as compared to 2017 State Plan Revised five year technology plan Increased staff application of SAM-R, ePub and TPACK Review of LMS implementation

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PRIORITY AREA 3

When schools engage with all parents in authentic and supportive ways, all parents become equipped to ask questions, make decisions and expect the best from their schools and all children. When schools intentionally provide parents and guardians with the skills and knowledge to access, navigate and support educational systems the systems and students experience greater success.

STRATEGIC ACTION 1: PROVIDE PARENTS WITH ACCESS TO THE STANDARDS AND STUDENT LEARNING OBJECTIVES PK-12.

LAUNCH STEP: 1. Using a District platform, provide parent friendly access to the district grade level

standards

STRATEGIC ACTION 2: PROVIDE ALL PARENTS WITH TIMELY, CONSISTENT FEEDBACK ON THEIR CHILD’S PERFORMANCE AND PROGRESS ON A REGULAR BASIS BY LEVERAGING TECHNOLOGY

LAUNCH STEPS: 1. Implement the K-2 access provided by Skyward 2. Implement evaluations of homework (amount, purpose, uses) as part of the curriculum

review cycle 3. Evaluate use of staff/classroom web pages

STRATEGIC ACTION 3: IMPLEMENT THE YEAR 2 DISTRICT COMMUNICATION PLAN (2015-2016)

LAUNCH STEPS: 1. Implement year 2 of the District Communication Plan 2. Evaluate the use of Community Ambassadors

STRATEGIC ACTION 4: PARTNER OR ENGAGE WITH COMMUNITY REPRESENTATIVES OR FAMILIES IN SEVEN (7) SPECIFIC PROJECTS

LAUNCH STEPS: 1. Engage community representatives in athletic feasibility study 2. Engage educational partners, families, students and community representatives in the

International Program through shared experiences, mentorships and cultural exchanges 3. Engage community representatives in a full scale Career and Technical Education

Assessment 4. Partner with Community representatives in AODA plans 5. Engage elementary families in CLC programs by offering three specific parent programs 6. Engage parents in feedback regarding the 4K program evaluation 7. Engage community representatives in Virtual Program evaluation

Family and Community Engagement

ENGAGE FAMILIES AND COMMUNITY AS PARTNERS.

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ACCOUNTABILITY MEASURES Year two Communication Plan implemented Implementation updated/new website Athletics feasibility study process follow-up Completed CTE assessment with community representative Aligned AODA action plans Three parent specific CLC programs completed with evaluation Parent feedback on 4K program Parent feedback on Virtual program Growth in International Program

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PRIORITY AREA 4

The district has an obligation to the community to create a work environment that is challenging and rewarding, focused on and dedicated to student success. When we hold high expectations for all employees and support them in meeting those expectations, system success increases dramatically.

All research done over the last twenty years indicates that effective instruction is the key ingredient to student success. Effective instruction requires competent and qualified instructors led by competent, qualified, highly motivated and dedicated principals who seamlessly serve as the building instructional leader. Great teaching cannot happen consistently without great principals in the buildings.

STRATEGIC ACTION 1: EVALUATE THE HUMAN RESOURCES POSITIONS OF THE DISTRICT

LAUNCH STEP: 1. The Superintendent will review position descriptions relative to the HR functions of the

district and consider recommendations for change

STRATEGIC ACTION 2: SUCCESSFULLY IMPLEMENT REVISED EVALUATION SYSTEMS FOR ALL STAFF. TEACHER AND PRINCIPAL EVALUATIONS WILL ADHERE TO THE STATE MODEL SUPPORTING HIGH-QUALITY, STANDARDS-BASED INSTRUCTION. SUCCESSFUL IMPLEMENTATION WILL INCLUDE A FAIR, RELIABLE AND VALID EVALUATION PROCESS FOR ALL STAFF THAT LEADS TO SYSTEM SUCCESS.

LAUNCH STEPS: 1. Evaluate the resource provided to the district of an Effective Educator Coach during

2015-2016 2. Investigate the CESA 6 model for Principal evaluation 3. Implement the CESA 6 model for Specialist positions 4. Evaluate the completion and consistency of staff evaluations at the Building level

STRATEGIC ACTION 3: ADJUST THE DISTRICT PROFESSIONAL LEARNING PROCESS TO PROVIDE HIGH-QUALITY PROFESSIONAL DEVELOPMENT TOOLS AND RESOURCES TIED DIRECTLY TO THE GOALS AND PRIORITIES OF THE DISTRICT AND STUDENT DATA. DEVELOP AN APPROACH TO EVALUATION THAT IS CONSISTENT AND ENSURES PROFESSIONAL DEVELOPMENT IS EFFECTIVE AND DEMONSTRATED IN THE CLASSROOM.

LAUNCH STEPS: 1. Integrate common vocabulary and interaction of terms in and across programs into all

professional development sessions

Effective Workforce

CULTIVATE A WORK ENVIRONMENT THAT ATTRACTS, EMPLOYS DEVELOP AND RETAINS TOP TALENT.

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2. Integrate research and best practices of culturally responsive teaching into all professional development sessions

3. Embed use of either Alpine or Naviance into all professional development sessions 4. Provide focused, individualized development and support to building administrators

STRATEGIC ACTION 4: CONTINUE DEVELOPMENT AND REFINEMENT OF PROFESSIONAL AND SUPPORT STAFF COMPENSATION SYSTEMS

LAUNCH STEPS: 1. Monitor and evaluate implementation of the approved Alternative Compensation System 2. Develop recommendations for support staff compensation

ACCOUNTABILITY MEASURES Human Resources functions recommendations to Employee Relations Committee Decisions made regarding CESA 6 Evaluation Percent of staff evaluations at building level completed 2015-2016 review of professional development EOY summary of implementation of Alternative Compensation System Support staff compensation recommendations

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PRIORITY AREA 5

STRATEGIC ACTION 1: CLEARLY IDENTIFY ROLES AND RESPONSIBILITIES OF CENTRAL OFFICE ADMINISTRATION. EACH CENTRAL OFFICE DEPARTMENT WILL BE RESPONSIVE TO ACTION STRATEGIES WITH RELATED ACTION GOALS, AND METRICS WHICH WILL BE MONITORED ON A REGULAR BASIS.

LAUNCH STEP: 1. Review position descriptions relative to the HR functions of the district and consider any

recommendations for change.

STRATEGIC ACTION 2: REVIEW HR, PAYROLL AND STUDENT SERVICES INFORMATION CAPABILITIES OF THE DISTRICT PROGRAM VENDOR AND PRESENT FINDINGS AND ACTION PLANS TO THE SUPERINTENDENT

LAUNCH STEPS: 1. Engage the vendor in an audit which compares and contrasts capabilities of programs to

current use in the district 2. Present audit findings to the Superintendent 3. Develop timelines for improving use and functions

STRATEGIC ACTION 3: ALIGN THE POLICIES OF THE DISTRICT AND THE WORK OF THE BOARD COMMITTEES WITH THE VISION AND THE STRATEGIC PRIORITIES OF THE DISTRICT. THE POLICIES OF THE BOARD OF EDUCATION MUST SUPPORT AND BE ALIGNED TO THE ACTIONS OF THE CONTINUOUS IMPROVEMENT PLAN.

LAUNCH STEPS: 1. Continue Neola Policy review. Upon Board adoption of all Neola series, publish an

electronic format capable of linking from the table of contents and searching based on key words.

2. Administration will develop guidelines as required by policy 3. Update building level procedures

STRATEGIC ACTION 4: DEVELOP A SYSTEM THAT PROVIDES GUIDANCE AND SUPPORT TO BOARD OF EDUCATION MEMBERS TO SUPPORT MEMBERS’ UNDERSTANDING OF THE FUNCTIONS OF THE BOARD, KNOWLEDGE OF MATTERS RELATED TO THE POLICIES AND FINANCES OF THE DISTRICT AND BOARD PROCEDURES.

LAUNCH STEP: 1. Provide minimum of two Board Development Opportunities to Board Members using out-

of-house presenters on topics relevant to Board Ethics and Best Practices

Accountability

ENSURE ACCOUNTABILITY AT EVERY LEVEL. THIS TYPE OF PRACTICE IS NECESSARY IF WE ARE TO GROW THE SUPPORT NECESSARY TO MEET OUR DISTRICT VISION.

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2. Develop a system to increase effectiveness of providing information to Committee Chairs and Committees

STRATEGIC ACTION 5: PROVIDE TO THE COMMUNITY AN ACCURATE AND TRANSPARENT REFLECTION OF STUDENT OUTCOMES ANNUALLY. STUDENT ACHIEVEMENT DATA SHOULD REFLECT NOT ONLY BUILDING AND DISTRICT SUMMATIVE GROWTH AND CHANGE. IT SHOULD ALSO REFLECT THE CHANGES WITHIN THE VARIOUS SUBGROUPS BY BUILDING ON A LONGITUDINAL BASIS TO ACCURATELY DEPICT MOVEMENT TOWARD THE DISTRICT VISION.

LAUNCH STEP: 1. Implement the new accountability measures and features as required by statutory

amendments

ACCOUNTABILITY MEASURES Receipt of Skyward system audits and associated action plans Completion of Neola policy review Implement all new accountability measures Board training Efficient delivery of agendas and topics

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ORGANIZATIONAL – BUDGET DEVELOPMENT AND ADMINISTRATION

Statement of Purpose The school district budget reflects both a requirement to justify the receipt and expenditure of public funds and also an opportunity to demonstrate fidelity with relation to integrating the district’s mission, operational, and educational objectives. The goal of budget development and preparation is to reflect the district’s educational priorities and represent these priorities in financial terms. The District budget is comprised of three separate and distinct elements:

1) Representation of total educational programs and services to be provided by the school district;

2) Representation of the expenditures needed to carry out the desired programs and services; and

3) Representation of the anticipated revenues that will be used to cover the costs of these programs and services.

The budget is in essence the financial document that best represents alignment of the District’s educational mission, organizational needs, policies, programs, services and expected outcomes of the district. Budgeted amounts are not to be perceived as a cap or limit of the amount to expend or an amount that can be received. Rather, these amounts are a reflection of the best estimates of actual costs and receipts based on the best available information at the time the estimate was made. As such, it is possible and even likely that in various budget categories, expenditures and revenues will exceed or underrepresent the actual financial transactions. It has been a historic practice to estimate revenues conservatively and expenditures liberally as a means to safeguard and protect District assets. The National Advisory Council on State and Local Budgeting has developed five guiding principles to aid in the budget development process. These principles reflect the relationship between fiscal and educational values with the community’s needs and interests.

• Use a vision and a knowledge of service needs • Develop policies, goals, priorities, programs and resources utilization plan • Prepare and adopt a budget that integrates vision, policies, goals, strategies and available resources • Monitor and control utilization and how well goals are being met • Involve citizens and stakeholders

The budget is a primary management tool for educational administrators. It is the guidebook of the District’s fiscal policy. As such, it has many uses and assumes many different roles during the year. At the beginning of the budget development process, the budget is used as the principle planning document for the district. The District’s strategic plan links the planning and proposed programs to funding of the District’s objectives. The budget process also includes public involvement, local, state and federal legal requirements, control over spending of public funds and an evaluation of fiscal performance. Budget Development Budget planning begins in October when estimates of available resources are determined based on projected enrollment information, allowable per member increases, and property equalization value. A projection of revenue trends, tax levy, equalized tax rate, and equalized

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value are also established. A five year projection for the general fund, special projects fund, and community service fund is prepared for planning and to ensure compliance with District and Board objectives. Long-range plans regarding capital outlay and technology are reviewed and are shared with the Board of Education Finance Committee. Prior to January 1st, a preliminary budget projection listing expenditures by object and revenues by source is presented to the Board of Education Finance Committee. This estimate includes all relevant assumptions based on the best available information at the time. During the winter months, subsequent budgetary material is provided to the Finance Committee including lists of service and purchase contracts, supply and materials data, and all budget requests in excess of $1,000. During this time, presentations are made to the Finance Committee by department administrators in the areas of Technology, Buildings & Grounds, Curriculum, and Food Service. In tandem with the budget process, the Board of Education Personnel Committee is meeting regularly to discuss staffing needs with respect to fiscal constraints. Monthly updates are provided to the school board regarding the current budget by the chairperson of the Finance Committee, who reviews and presents budget information as discussed during committee meetings. A preliminary budget is completed and available for public viewing by July 1. During the summer months, a number of budget and staffing decisions are finalized as more information comes in regarding projected revenues and expenses. The school district budget is adjusted to reflect these updates. In September, the Board of Education Finance Committee is presented with all final budget adjustments for consideration. The public hearing is typically held during the last week in September to seek input from the community regarding the budget as prepared by the school district. By October 15th, the many variables that factor into the tax rate are determined. These factors include actual student membership counts based on 3rd Friday of September enrollment information, equalization value as prepared by the Wisconsin Department of Revenue, and the total amount to be paid in state equalization aid as determined by the Wisconsin Department of Public Instruction. Typically in late October, the school board votes to approve all fund budgets and to set the levies for the new tax year. By early November, all municipalities within the boundaries of the School District of Marshfield are notified of the amount to be levied by the District. The School District of Marshfield uses a modified site-based management model where locations are given basic budget parameters within to work, but are given the autonomy to decide how these financial resources are allocated. Due to continual budgetary constraints, the allocation for each location has remained stagnant or has decreased in recent years. In December, administrators are given general guidelines as to the amount they will have available for purchasing for the new budget year. Administrators are asked to use this amount as a general estimate of their allocation, but to prioritize items up to that amount. This way, as the budget unfolds over the spring and summer months, if an adjustment to that original amount needs to be made, items that are to be removed have already been identified. Major purchases for equipment, capital outlay, or curriculum materials are handled by each respective department. These departments work together to share resources based on District initiatives and/or curricular objectives.

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In creating the budget, the primary outcome must be to align finances with the goals as established by the District. To that end, and to ensure the financial resources are used prudently, the following District objectives have been established for 2015-16: Curriculum

Science, Physical Education, Health, Agriculture & Family & Consumer Science

Initial Professional Development and Implementation

1. Conduct professional development for new programs and resources 2. Instruct according to curriculum expectations 3. Administer, score, report out on formative and summative data 4. PLC Teams share instructional strategies and methods 5. Update grading plans to reflect changes

Social Science, Driver’s Education, Music & Art

Designing, Professional Development, and Purchasing

1. Refine course syllabus; outline common units of instruction 2. Develop/update common formative and summative assessments 3. Update Scope & Sequence Pacing Guides 4. Evaluate instructional resources, including technology equipment and software 5. Present to Curriculum & Instruction Committee of the Board to recommend

changes in course offerings (Oct, Nov, Dec) 6. Recommend purchase of updated instructional resources (Jan) 7. Present curriculum to the Board of Education for approval of curriculum and

resources (March-May) 8. Design professional development program for implementation of new curriculum

Communication Arts, Guidance, Library Media, and World Languages

Review, Planning, Proposing

1. Convene Curriculum Review Committee, co-chaired by Team Leader and Director of Instruction

2. Reach consensus on purpose, mission, and values underlying subject area 3. Gather data from Grade/Department PLC Teams. Analyze student achievement

and assessment data: local formative/summative assessments, state and national tests, common district assessments, grade distributions for failure rates, course enrollments

4. What are the achievement trends for students? 5. How have subgroups of students progressed in a content area? (disabled,

disadvantaged, GT, ELL, minorities, gender) 6. What conclusions can we draw regarding the effectiveness of our curriculum in

promoting continuous student growth and achievement? 7. Review/critically analyze current curriculum: learning targets, units of study,

course of studies, scope and sequence pacing guides 8. Identify strengths and specific areas to improve 9. Develop SMART student achievement and curriculum goals in content area

10. Update learning targets, course of studies pathways or course sequence options

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Mathematics, Business & Information Technology

Sustaining Initiatives, Continuing Professional Development, Data Collection 1. Collect data on common assessments, grades, student achievement 2. Review/update courses based on needs and data 3. Seek Board approval for new or updated courses 4. Maintain professional development activities for existing programs

A five year curriculum development cycle and budget plan have been developed for the goals and objectives of the District to ensure compliance. The Curriculum & Instruction Committee of the Board of Education reviews and adopts this plan to guarantee the District continues to meet its academic objectives. Technology

Budget oversight for the Technology Department is conducted by the Director of Technology. This director works closely with the directors of instruction to ensure technology initiatives meet curricular objectives. Apart from curricular goals, the director must also appropriate funds to cover costs of ongoing infrastructure upgrades, technology maintenance and repair, contracted services for network and telecommunications costs, and other needed software and hardware upgrades. This department is also responsible for all in-district service work and technology implementation.

Debt Service

The Director of Business Services develops the Debt Service Fund budget based on all principal and interest payments due for the fiscal year according to the long-term debt schedules. This debt is separated into two distinct funds; referendum approved (Fund 39), and non-referendum approved (Fund 38) debt. The debt which is referendum approved is covered by additional property tax levy in an amount equal to the principal and interest payment for that tax year. The non-referendum approved debt is identified as an expense built into the Fund 10 operational budget and covered through an interfund transfer to Fund 38.

Special Revenue

The Special Revenue Fund budget is developed by the Director of Business Services and Director of Student Services based on state and federal grants received. A sub-account in this fund is also used to track gifts and donations made to the School District.

Food Service

The Food Service Fund is used to track all revenue and expenses for the District’s school breakfast and lunch program. This budget is developed by the Director of Business Services in conjunction with the Director of Food Service. This program is a self-sustaining book of accounts, and all meal sales and reimbursements are used to cover the programs’ operational costs.

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Community Service

The Community Service Fund accounts for any expenses the District incurs through the use of District facilities by private groups that are not paid through fees charged for facility use. This includes community use for the high school swimming pool and other common or shared areas in the District.

Capital Budget Development Process Capital outlay includes major capital purchasing and facility improvements. The School District of Marshfield is comprised of seven school campuses and a 325 acre school forest. The Board of Education Office shares the same campus as the Middle School. A great deal of capital construction has taken place in the last decade, largely due to the passage of a $21.3 million referendum in April, 2005 for facility improvements. With these referendum proceeds, the District constructed the new Madison and Washington Elementary Schools, and completed major remodeling projects at Lincoln Elementary and Marshfield High School. In 2001, the school district also constructed Nasonville Elementary School, which was funded through District savings. The School District of Marshfield prides itself on continual upkeep and improvement to all facilities. In 2002, the school district hired Hoffman Corporation from Appleton, Wisconsin, to conduct a comprehensive review of District facilities and provide recommendations and long-range plans for facility upkeep. It was out of these recommendations that the new schools and remodeling projects in 2006 were completed. The District’s Capital Improvement Plan (CIP) has been used for nearly two decades. Its purpose has been to identify and fund large capital expenditures for additions, renovation, remodeling or renewal of District facilities. It is comprised of either major maintenance projects or capital improvement projects. Each building’s administrative team compiles a school generated list of projects for facility improvements and major maintenance needs and data enters these needs into the District’s building maintenance software. The requests become the premise from which a potential projects list is developed. The projects are not guaranteed to move forward but are intended to assist with the planning and budgeting for future capital outlay needs. The five year CIP plan is a budget planning tool in which the projects are determined by budget, instructional needs, school requests, and identified maintenance needs and concerns. The District has developed a five-year facility plan to address curricular change and maintenance needs of the buildings. The plan is

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a proactive approach to identifying the highest priority curricular and maintenance needs over a five-year period. Recommendations are sought from the Buildings and Grounds staff concerning building maintenance and repair. District hired architects, engineers, and specialty consultants also assist in identifying and providing expertise in various capital outlay and maintenance initiatives. Projects under consideration are reviewed by the Director of Buildings & Grounds, the Director of Business Services, and the Superintendent. During November of each fiscal year, the Director of Buildings & Grounds, in concert with the Director of Business Services and Superintendent, present the five-year CIP to the Finance Committee of the School Board. In April of the same fiscal year, the administration again presents the capital budget to the Finance Committee for final consideration.

Maintenance projects are funded as part of General Fund operations. Maintenance projects include such projects as roof repair, mechanical, electrical and plumbing systems, carpeting, fire alarms, safety & security upgrades, parking lot asphalt and concrete repair, asbestos abatement, fencing replacements, etc. Larger capital outlay projects include work to renovate or replace roofs, security systems, building renovations, field house work, chillers/air conditioning systems, and parking lot repair/replacement. The School District of Marshfield’s CIP reflects an annual budget of approximately $500,000 for this purpose. For the 2015-16 budget, the following projects have been identified as major district capital outlay priorities:

• Tennis Court & Fence Renovation $80,000 • Driveway to Beell Stadium, Fence, Gate $45,000 • Playground Resurface – Grant Elementary $36,000 • Waste Water Treatment Upgrade $30,000 • Exterior Door Replacement – District $29,000 • New Carpet – Board of Education Office $28,000 • High School Field House Roof Section $23,000 • Chimney Repair/HVAC Upgrade – Lincoln $18,000

In recent years, the District has incurred substantial savings through a variety of personnel and budgetary initiatives. Through board action, these funds have been reallocated for a major capital improvement project to renovate Marshfield Middle School. The project was completed over the summers of 2011 through 2015 with a total cost of $5.4 million. Detailed information concerning this renovation can be found in the Capital Outlay section of this book. Budget Administration and Management During the course of the year, building principals and department administrators receive monthly activity reports showing accounting activity for the preceding month. These reports include all expenditures for the month as well as encumbered funds. Administrators also have access to the District financial accounting software to examine and review real-time accounting activity for

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their respective building or department. Purchase orders are routed through each supervisory level that has direct oversight of the staff member making the request. Each request is verified to make certain dollar amounts are within budget parameters. Any request in excess of $3,000 must have approval of the Director of Business Services. The Board of Education reviews all expenditure activity on a monthly basis and takes formal action to approve each month’s expenditures for payroll and accounts payable. As stated earlier in this book, the District adheres to a budget calendar to ensure budget completion as follows:

2015-16 BUDGET PROCESS & TIMELINE

October

Review Membership Count

Review Open Enrollment Trends

Discuss Budget Calendar for Year

November

Presentation of 2014-15 Financial Audit

Review 5 Year Budget Projections

Review 5 Year Enrollment Projections

Review of District's Technology Plan

Review of District's Capital Outlay Plan

December Presentation of 2015-16 Preliminary Budget

Review of Timelines to Achieve Budget Goals

January Review List of Service and Purchase Contracts

Review List of Standard Supplies, Materials and Services

February Budget 2015-16 Update & Review

Discussion of 2015-16 Budget Parameters & Curriculum Needs

March Budget 2015-16 Update & Review

Discussion of Budget Requests - Items Greater than $1,000

April


Approve Summer School Budget

Review of Department Budgets (Technology, Buildings & Grounds)

Review of Departmental Budgets (Special Ed, Curriculum)

Review of Proposed Summer Projects

May Budget 2015-16 Update & Review

Review Lunch Prices, Summer School/Extra Duty Pay

June Budget 2015-16 Update & Review

July Budget 2015-16 Update & Review

August Budget 2015-16 Update & Review

September


Discussion of Final Budget Adjustments

Discussion of Public Hearing Documents

Review of Levy Certification Process

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Budget Guidelines and Timeline for Staff The following guidelines shall be used by staff in ordering special items:

Audiovisual and Computer Materials, Supplies & Equipment

The Library Media Specialists and the Director of Technology are responsible for budgeting all AV/Computer supplies, materials, & equipment. Supplies include transparency film, overhead transparency markers, blank audio & CDs, flash drives, printer ribbons & cartridges, paper holders, DVDs, & continuous feed paper.

Additional materials include prerecorded video & audio materials, slides, computer software, & other supplementary learning materials. AV equipment includes overhead projectors, TV's & VCR's, CD & recorders, document cameras, slide projectors, & specialty items such as sound systems. Computer equipment includes computer systems, printers, scanners, computer carts, etc.

If a teacher (or principal) requires an unusually large amount of any AV/Computer supply item, or if a curriculum requires a costly investment in supplementary materials, the Director of Technology is contacted, a separate budget request may have to be submitted for these items.

All computer equipment budget requests are routed through the building principal. The principal forwards this information to the Director of Technology to be placed in the Technology budget.

Note: To insure compatibility, quality, competitive pricing, & support; selection of all audiovisual or computer equipment, including items to be purchased with non-budgeted funds (PTO, activity funds, etc.) must be approved in advance by the Director of Technology.

Resale Materials

Resale items such as magazines, workbooks, technology education supplies, etc., must be budgeted just like other items. Specific guidelines regarding the ordering and tracking of resale items can be obtained from the business office.

Staff Travel

Due to budgetary constraints, staff travel for the 2015-16 school year has been significantly reduced. Budget requests are completed by each staff member for out-of-town trips. When travel is necessary, additional information must be provided in the description area for the request.

Student Travel

Teachers should meet with principals to budget for student field trips. One request may be submitted for each school, but detailed information showing the destination and estimated cost of each trip must be provided in the description area of the budget request. Athletic Directors are responsible for making sure that a budget request is submitted for each athletic team.

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Operation and Maintenance

With the exception of office and instructional equipment, these items usually come under the jurisdiction of the Director of Buildings and Grounds. In the elementary schools, principals budget for the repair of all instructional and office equipment. Secondary principals budget for the repair of office equipment. The Director of Technology budgets for the repair of all computer and AV equipment.

Textbooks

The Director(s) of Instruction submit budget requests for textbook adoptions as appropriate for buildings and subject areas. This remains subject to available funds and the regular budget process.

Budget Timeline for Staff

Unplanned Expenditures

On rare occasions, unbudgeted emergency expenditures may be needed that require immediate action. These expenditures can be made in consultation with the Director of Business Services or Superintendent. The Director of Business Services shall notify the Finance Committee of the Board of Education of any unplanned expenditure in excess of $1,000.

December Budget planning & priorities Preliminary revenue & expenditure projections

June Complete final draft of budget for staff

January

Develop building level budget goals Distribute budget materials to staff Review budget goals with administration

July

Review/adjust sub pay rate Continue budget adjustments

February

Begin work on staffing budget Establish budget goals and objectives Review enrollment projections/courses Begin receiving budget requests

August

Provide budget document to administration Finalize budget adjustments

March

Initial building level approval of budget requests Review staff needs and priorities Final action on certified staff contracts

September

Hold public hearing Budget adjustments as necessary

April Make final staffing decisions Compile & summarize non-staffing requests

October Budget finalized and approved by board Approval of tax levy by board

May Continue budget development for staff November District annual budget complete & submitted Submit levies to town treasurers

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104

SECTION

105


106

FINANCIAL - INTRODUCTION

Foreword The financial section of this book presents the 2015-16 budget of the School District of Marshfield. This document has been prepared to meet the revenue cap limits as prescribed by state law, and also the new provisions under recently legislated Wisconsin Act 10. Enrollment counts based on a three year rolling average along with fractional summer school enrollments dictate the amount of money school districts may collect from state equalization aid and local tax levies. The revenue limit for the School District of Marshfield for the 2015-16 fiscal year is $38,960,728. When the certified state equalization aid amount of $20,591,483 is deducted from this cap and Computer Aid of $390,215 is subtracted, a total amount of $17,979,030 remains to be supported by the local property tax levy for funds 10, 30, and 40. Within these fund levies, the school district receives $2.5 million in referendum proceeds to be used for general operational purposes. When adding the fund 39 referendum approved levy of $1,781,988, the total available levy equals $18,369,245. Significant Revenue Trends

Per Pupil Revenue Cap Adjustments During recent years prior to the enactment in 2011 of Wisconsin Act 10, school districts saw per student aid increases ranging from $200 to $275 annually. The 2011-13 state budget called for dramatic changes in the per student aid adjustment, as illustrated in the following graph:

With adoption of the 2013-15 state budget, District per student aid increased by $50 in year one, and $75 in year two. The Wisconsin legislature has passed the 2015-17 biennial budget calling for a per student increase of $0 per student in year one, and $0 per student in year two. Separate from the $0 per student increase for 2015-17, an additional $75 per student was approved in year one, and an additional $150 was approved in year two of the biennial budget based on legislative action. These additional increases are not to be factored into the revenue cap formula, and are to be considered only one-time revenue aid adjustments, subject to removal in future years.

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It is unlikely the dramatic decreases seen in the first year after the enactment of Wisconsin Act 10 would be repeated in the near future. Equally unlikely, however, is that school districts would receive per student adjustments it had seen prior to Act 10. These assumptions are based on the fact that the economy remains relatively stagnant, but that school districts are also demonstrating great difficulty in aligning revenues with expenditures.

Referenda For future budget planning beyond the 2016-17 fiscal year, it cannot be assumed that voter approved operational referenda will be available to the District. All budget forecasting beyond this fiscal year is therefore precipitated on the assumption that this source of revenue is unavailable. Other Local Revenue

Other Local revenue includes receipts for items such as school activity, student fees, gate & concession receipts, and interest on District investments. This revenue source is down approximately 28% from fiscal year 2006 levels, primarily due a dramatic decrease in interest earnings the District previously realized on its short-term investments. In 2006, the District received $251,248 in interest earnings. The unaudited figures for fiscal year 2015 show earnings of slightly over $17,000. It is projected this revenue source will attain modest growth of about .6% over the next few years, primarily due to interest earnings rebounding, and because it is likely student user fees will be adjusted upward upon subsequent policy review. This does not factor in the 2017-18 assumption the referendum would discontinue. Without those proceeds, local revenue for that year is projected to decrease as much as 14.14% State Sources For the 2015-16 fiscal year, the 2013-15 state biennial budget created a new limited term categorical aid based on student membership for school districts. The purpose of this additional aid is to provide income to school districts outside of revenue limits. The amount permitted for this one-time per pupil adjustment was $75 per student, or approximately $294,000 for Marshfield based on membership count. As part of the state biennial budget, this limited term categorical aid has been doubled in year two to $150 per student for 2015-16. This revenue source primarily represents General Fund categorical aids such as Transportation Aid and Common School Fund (Library) Aid, and Special Project Fund categorical aids such as Special Education State Aid. Revenue from these state sources excluding limited term grants has shown very modest increases over recent years, increasing 1.2% annually since fiscal year 2006. The District expects to see continued modest growth in this revenue source, projecting slightly less than a 1% average increase over the next five years.

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Federal Sources

Federal revenue is comprised of a variety of General Fund and Special Projects Fund sources. From the General Fund, these sources include ESEA Title I, ESEA Title II, ESEA Title III, Student Achievement Guarantee in Education (SAGE), and Carl Perkins basic grants. From the Special Projects Fund, revenue sources include IDEA Flow-thru and IDEA Pre-School Entitlement. This revenue source has been flat over the past several years, showing growth of less than .1% annually since fiscal year 2006. The District projects increases to remain modest in this revenue category, but with slightly higher than previous trends. The District estimates increases of 1% after 2015-16 over the next four years as the economy continues to rebound.

Inter-district (Within Wisconsin) Revenue

This revenue source represents primarily those funds secured as a result of Wisconsin’s School Choice program, where students from neighboring districts are permitted to attend other school districts. This revenue source has shown steady and consistent growth over the past six years, increasing on average 17.9% per year during that time. This rapid growth is attributed to the District’s ability to provide a myriad of educational opportunities not available in surrounding school districts. In recent years, however, that growth has slowed to average increases of 6.4% when comparing audited fiscal year figures from 2011 to 2010. Further, preliminary projections from the Department of Public Instruction assert a 6.5% decrease in Open Enrollment tuition for fiscal year 2013. As such, the District expects to see continual growth in this revenue source but at a less accelerated pace than recent historical trends. For budget planning purposes, it is projected inter-district revenue will increase between 4% - 4.75%

Intermediate Sources

This revenue source reflects occasional federal aid transits often provided through local Cooperative Educational Service Agencies (CESAs). It is a very small revenue source expected to show little if any change in overall revenue.

Significant Expenditure Trends

Staff Wages & Future Impact of Wisconsin Act 10

The following chart provides budget to actual staff wages since the 2006-07 fiscal year:

18,000,000

19,000,000

20,000,000

21,000,000

22,000,000

23,000,000

24,000,000

25,000,000

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 Unaudited2014-15

22,094,874

22,908,354

23,963,166 24,079,834 23,606,290

24,218,010

23,315,164

24,026,022

22,167,690

22,860,842

23,919,181 24,196,040 23,745,723

23,342,555 23,196,670 23,987,322

Budget

Actual

ALL WAGES - FISCAL YEAR 2008 - PRESENT

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The impact of Act 10 can again be seen, with decreases in actual costs from FY 10-11 to FY 13-14 of 4.3%. Prior to Act 10, the School District of Marshfield had three collective bargaining units; the Marshfield Teachers’ Association (MTA), representing professional instructional staff, the Marshfield Auxiliary Personnel Association (MAPA), representing support staff such as clerical assistants, teacher assistants, and food service workers, and the American Federation of State, County, and Municipal Employees (AFSCME), representing custodial and maintenance personnel. Administrative personnel and non-represented managerial staff are also provided employment contracts, but do not operate under collective bargaining agreements. The following pie chart shows the unduplicated staff counts for each employment unit based on District records:

With the passage of Wisconsin Act 10, all staff with expired contracts must comply with the new provisions upon receipt of their new employment contract. This includes instructional staff whose collective bargaining agreement expired on June 30, 2011, and support staff with expired contracts effective June 30, 2013. Administrative and non-represented staff had their contracts expire on June 30, 2014. As these contracts terminated, the required Act 10 mandates, and other reductions permissible under provisions of the act, have been implemented. The primary change that impacted staff under Wisconsin Act 10 included payment of the required Wisconsin Retirement System contribution which for budget year 2014-15 stood at 6.9%, and an increase in the percent paid by employees for the District’s health insurance plan. Under Wisconsin Act 10, a teachers’ union may only negotiate on base wages, and only to an amount up to the consumer price index (CPI). Any agreement above the CPI would require voter approval. Historical salary trends for teachers, which followed the old Qualified Economic Offer law would therefore be an unreliable measure of future costs, as this law mandated a minimum 3.8% increase to wages and benefits. Using recent average CPI index increases for the region, the District projects modest salary increases of approximately 2% in fiscal year 2015-16, and 1.75% thereafter.

Health Insurance & Other Employee Benefits

Until Wisconsin Act 10 became law in 2011, escalating health insurance costs had a profound and debilitating impact on operational budgets for the School District of Marshfield. From fiscal year 2000 to fiscal year 2009, health insurance costs more than doubled from $2.5 million to $6 million, an average increase of almost 11% annually. During this same period, total governmental fund revenue increased by less than 3%.

Admin/Non-Rep, 19

MAPA (Support

Staff), 129

AFSCME (Custodial),

29

MTA (Instructional

Staff), 262

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In 2011, with greater flexibility to adjust employee benefits under Wisconsin Act 10, the District switched health insurance carriers and modified health plan design in an attempt to reduce and control health insurance costs. The result of these changes can be seen in the following chart, which shows a comparison of budgeted to actual health insurance costs to the District over the past eight years:

As the chart shows, , the District realized a decrease of over 18% in actual health insurance costs in fiscal year 2015 compared to 2008-09 levels. For budget planning purposes, the District expects to see health and overall benefit increases averaging approximately 3% annually. This estimate assumes the District will not see the double-digit percentage increases in health insurance it has seen historically, as it now has a better means by which to control these costs. However, medical inflation influences the District’s premium costs and has risen significantly in recent years. These increased costs were therefore taken into consideration when establishing the estimated 3% rate adjustment.

Purchased Services

Purchased services in the District reflect all purchased and contracted services that are provided by outside parties to assist in the operation of the District. This includes the busing contract for student transportation through Marshfield Bus Service, payments to day care providers to administer the District’s Four Year Old Kindergarten program, payments that are made to utility companies, and payments for tuition costs to other districts. The largest expenditure in this category is for contracted student transportation. This contract calls for annual increases of either CPI or 2.25%, whichever is greater. Utility costs tend to rise at rates higher than budgeted revenues, but due to many energy conservation initiatives the District has undertaken, these costs have been managed well in recent years. Costs to provide Four Year Old Kindergarten have been relatively stagnant, and are expected to remain as such for the foreseeable future. Based on historic trends, the District is projecting an increase beyond the next fiscal year at a rate of approximately 2%.

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Non-Capital Objects

Non-Capital objects include textbooks and supplies used throughout the District. This expenditure category increases at a rate synonymous with product cost increases, and can be controlled by the District through less purchasing when necessary. As such, it is expected this budget category will increase at a modest rate of 1.5% annually.

Capital Objects

Capital objects include all items purchased as additional or replacement equipment for the District. This includes the computers acquired for instructional and administrative use, vehicles used for staff and student special transportation, office furniture, and other capital items. This budget category can be greatly controlled by reducing purchasing when necessary. The District is projecting a slight decrease in fiscal year 2016, and modest increases beyond that year between 2% and 3%.

Debt Retirement

Fund 38 (Non-Referendum Debt) and Fund 39 (Referendum Debt) are typically costs that are tracked outside of the District’s general operations. Revenue for these funds are covered either through an inter-fund transfer (Fund 38) from the General Fund, or from additional taxation (Fund 39) outside of revenue controls. As such, budget planning for operational debt purposes is relegated to a few small sub-accounts that manage payments for small leases. There is no expected percentage change for this expenditure object.

Insurance

This expenditure category refers to the insurance costs paid by the District for coverage of the District’s auto, property, liability, workers compensation policies, and unemployment insurance policies. Of these lines, property insurance has seen the most dramatic change in recent years, with adjustments needed to reflect recent natural weather disasters including the local Nicolet flooding and tornados in Joplin, MO, which impacted rate adjustments in the reinsurance marketplace. The effects of these recent phenomena are being felt industry wide, but are not expected to perpetuate into future budget years. As such, overall trend expectations for this expenditure category are expected to increase by 2.72% for fiscal year 2016, and then 3.25% each year after.

Other Objects

This expenditure category reflects all other expenditures not previously identified, including dues, fees, refunds, and cash adjustments. This is a small budget category, and modest adjustments of around 1% are expected.

Changes in Fund Balance

The Following chart shows the history of General Fund balance for fiscal years 2009 through projected 2015.

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General Fund Balance has increased steadily over the past several years reflecting steady growth in reserves, topping out at an unaudited balance of $13,011,004 on June 30, 2014. The increased cash reserves are largely due to the greater than anticipated savings the school district has realized as a result of implementing a number of cost savings measures including health insurance changes and energy conservation measures. In two separate board actions on September 18, 2013 and June 11, 2014, the school board passed motions providing for the transfer of a total of $1,600,000 of fund 10 unassigned fund balance to a committed fund balance for purposes of Middle School remodeling projects scheduled during the summer of 2014. This renovation work was conducted each summer from 2011 to 2015. All subsequent expenses have been appropriately transacted through the District’s business office to date. It is for this reason a decrease is anticipated for fiscal year end fund balance in 2014-15 and 2015-16. The recommendation to transfer these funds for this project was made due to the positive financial outlook regarding the District’s fund reserves. It is expected that through careful fiscal practices and prudent budget planning, the reduction in fund balance will be recouped within the next three to five years. Now complete, the Middle School renovation project cost the school district approximately $5.4 million. By using fund balance excesses as a means to defray some of the project costs, the District is able to mitigate the need for debt borrowing to complete the project. A chart showing the various organization of District funds can be found on the next page:

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

AUDITED 2008-09

AUDITED 2009-10

AUDITED 2010-11

AUDITED 2011-12

AUDITED 2012-13

AUDITED 2013-14

UNAUDITED 2014-15

BUDGET 2015-16

8,558,199 8,795,374 9,486,296

11,394,618

12,834,572 13,011,004

12,499,149 11,624,149

General Fund Balance 7 Year History and Fiscal Year 2015-16 Budget

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GOVERNMENTAL AND PROPRIETARY FUNDS Combined Statement of Revenues, Expenses and Change in Net Assets – Historical

Audited Audited Audited Unaudited Budget

GOVENMENTAL FUNDS 2011-12 2012-13 2013-14 2014-15 2015-2016General Fund Total Revenues 43,307,354 42,061,821 42,193,808 42,937,753 42,805,782

Total Expenditures 41,399,031 40,621,868 42,017,375 43,449,609 43,680,782Excess Rev. over (under) Exp. 1,908,323 1,439,953 176,434 -511,856 -875,000Fund Balance, Beginning 9,486,295 11,394,618 12,834,571 13,011,004 12,499,148Fund Balance, Ending 11,394,618 12,834,571 13,011,004 12,499,148 11,624,148

Special Revenue Trust Fund Total Revenues 504,625 670,202 695,457 648,622 647,000Total Expenditures 488,460 637,388 694,668 659,760 647,000Excess Rev. over (under) Exp. 16,165 32,814 788 -11,138 0Fund Balance, Beginning 192,740 208,905 241,719 242,508 231,370Fund Balance, Ending 208,905 241,719 242,508 231,370 231,370

Special Education Fund Total Revenues 6,214,005 6,796,890 6,799,362 7,084,214 7,154,065Total Expenditures 6,214,005 6,796,890 6,799,362 7,084,214 7,154,065Excess Rev. over (under) Exp. 0 0 0 0 0Fund Balance, Beginning 0 0 0 0 0Fund Balance, Ending 0 0 0 0 0

Non-Referendum Debt Service Total Revenues 357,095 411,959 327,122 348,650 395,000Total Expenditures 357,095 411,959 327,122 348,650 395,000Excess Rev. over (under) Exp. 0 0 0 0 0Fund Balance, Beginning 0 0 0 0 0Fund Balance, Ending 0 0 0 0 0

Referendum Debt Service Total Revenues 1,624,419 19,465,086 1,603,315 1,845,870 1,800,450Total Expenditures 1,624,419 19,465,086 1,603,315 1,845,870 1,800,450Excess Rev. over (under) Exp. 0 0 0 0 0Fund Balance, Beginning 0 0 0 0 0Fund Balance, Ending 0 0 0 0 0

Capital Expansion Fund Total Revenues 1,526 1,019 514 460 500Total Expenditures 0 0 0 0 0Excess Rev. over (under) Exp. 1,526 1,019 514 460 0Fund Balance, Beginning 243,179 244,705 245,724 246,238 246,698Fund Balance, Ending 244,705 245,724 246,238 246,698 247,198

Long Term Capital Improvement Fund Total Revenues 0 0 0 100 0Total Expenditures 0 0 0 0 0Excess Rev. over (under) Exp. 0 0 0 100 0Fund Balance, Beginning 0 0 0 0 100Fund Balance, Ending 0 0 0 100 100

Other Capital Projects Fund Total Revenues 0 0 0 3,000,671 0Total Expenditures 0 0 0 1,402,296 1,597,849Excess Rev. over (under) Exp. 0 0 0 1,598,375 -1,597,849Fund Balance, Beginning 0 0 0 0 1,598,375Fund Balance, Ending 0 0 0 1,598,375 526

ARRA QSCB Fund Total Revenues 29 1 0 0 0Total Expenditures 86,449 17,461 0 0 0Excess Rev. over (under) Exp. -86,420 -17,460 0 0 0Fund Balance, Beginning 103,880 17,460 0 0 0Fund Balance, Ending 17,460 0 0 0 0

FIDUCIARY FUNDSPrivate Purpose Trust Fund Total Revenues 14 9 3 6 5

Total Expenditures 0 0 0 0 0Excess Rev. over (under) Exp. 14 9 3 6 5Fund Balance, Beginning 2,289 2,303 2,312 2,315 2,321Fund Balance, Ending 2,303 2,312 2,315 2,321 2,326

PROPRIETARY FUNDSFood Service Fund Total Revenues 1,567,175 1,659,779 1,593,397 1,600,141 1,674,211

Total Expenditures 1,527,206 1,746,986 1,598,168 1,622,405 1,695,097Excess Rev. over (under) Exp. 39,969 -87,206 -4,771 -22,264 -20,886Fund Balance, Beginning 95,158 135,127 47,921 43,150 20,886Fund Balance, Ending 135,127 47,921 43,150 20,886 0

Community Service Fund Total Revenues 12,913 16,844 25,952 29,767 0Total Expenditures 12,913 16,844 25,952 29,767 0Excess Rev. over (under) Exp. 0 0 0 0 0Fund Balance, Beginning 0 0 0 0 0Fund Balance, Ending 0 0 0 0 0

TOTAL ALL FUNDSTotal Revenues 53,589,155 71,083,610 53,238,930 57,496,253 54,477,013Total Expenditures 51,709,578 69,714,481 53,065,962 56,442,571 56,970,243Excess Rev. over (under) Exp. 1,879,577 1,369,129 172,968 1,053,683 -2,493,230Fund Balance, Beginning 10,123,541 12,003,118 13,372,246 13,545,214 14,598,897Fund Balance, Ending 12,003,118 13,372,247 13,545,214 14,598,897 12,105,667

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FINANCIAL – SUMMARY BY FUND

ANNUAL BUDGET SUMMARY TO ELECTORATE AS REQUIRED BY LAW The following budget summary and announcement of the annual public hearing was printed in the Marshfield News Herald on September 8, 2015. This notice is required in accordance with ss. 65.90 of the Wisconsin statutes. Pursuant to this statute, “A class 1 notice (one publication) is published which contains a summary of the proposed budget described, notice of where the detailed budget may be examined, and notice of the time and place of the public hearing.”

PUBLIC NOTICE TO THE ELECTORS OF THE SCHOOL DISTRICT OF MARSHFIELD

Notice is hereby given to the qualified electors of the Unified School District of Marshfield that the budget hearing will be held at the Marshfield Board of Education Office, 1010 E 4th Street, Marshfield, Wisconsin, on the 14th day of October, 2015, at 5:00 pm. The summary of the budget is printed below. Detailed copies of the budget are available for inspection in the District’s office at 1010 E 4th Street, Marshfield, Wisconsin. Dated this 15th day of September, 2015. Dorothy Chaney, District Clerk

GENERAL FUND Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

Beginning Fund Balance 12,834,571.51 13,011,005.12 12,499,148.85 Ending Fund Balance 13,011,005.12 12,499,148.85 11,624,148.85 REVENUES & OTHER FINANCING SOURCES Transfers-In (Source 100) 0.00 0.00 0.00 Local Sources (Source 200) 17,971,817.66 18,473,242.46 17,986,869.00 Inter-district Payments (Source 300 + 400) 1,536,943.42 1,675,833.00 1,740,143.00 Intermediate Sources (Source 500) 5,899.00 2,796.76 5,900.00 State Sources (Source 600) 21,522,046.57 21,589,702.68 21,923,733.00 Federal Sources (Source 700) 938,095.16 966,347.90 931,637.00 All Other Sources (Source 800 + 900) 219,006.43 229,828.70 217,500.00 TOTAL REVENUES & OTHER FINANCING SOURCES 42,193,808.24 42,937,751.50 42,805,782.00 EXPENDITURES & OTHER FINANCING USES Instruction (Function 100 000) 20,150,491.97 21,126,832.77 21,259,527.00 Support Services (Function 200 000) 16,658,567.23 16,446,265.38 16,774,010.00 Non-Program Transactions (Function 400 000) 5,208,315.43 5,876,509.62 5,647,245.00 TOTAL EXPENDITURES & OTHER FINANCING USES 42,017,374.63 43,449,607.77 43,680,782.00

SPECIAL PROJECTS FUND Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

Beginning Fund Balance 241,718.97 242,506.97 231,369.78 Ending Fund Balance 242,506.97 231,369.78 231,369.78 REVENUES & OTHER FINANCING SOURCES 7,494,818.07 7,732,836.30 7,801,065.00 EXPENDITURES & OTHER FINANCING USES 7,494,030.07 7,743,973.49 7,801,065.00

DEBT SERVICE FUND Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

Beginning Fund Balance 0.00 0.00 0.00 Ending Fund Balance 0.00 0.00 0.00 REVENUES & OTHER FINANCING SOURCES 1,930,437.15 2,194,518.76 2,180,450.00 EXPENDITURES & OTHER FINANCING USES 1,930,437.15 2,194,518.76 2,180,450.00

116


CAPITAL PROJECTS FUND Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

Beginning Fund Balance 245,723.65 246,237.47 1,845,172.97 Ending Fund Balance 246,237.47 1,845,172.97 247,823.97 REVENUES & OTHER FINANCING SOURCES 513.82 3,001,231.30 500.00

EXPENDITURES & OTHER FINANCING USES 0.00 1,402,295.80 1,597,849.00

FOOD SERVICE FUND Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

Beginning Fund Balance 47,921.11 43,150.14 20,886.01 Ending Fund Balance 43,150.14 20,886.01 0.00 REVENUES & OTHER FINANCING SOURCES 1,593,396.65 1,600,141.31 1,674,211.00

EXPENDITURES & OTHER FINANCING USES 1,598,167.62 1,622,405.44 1,695,097.01

COMMUNITY SERVICE FUND Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

Beginning Fund Balance 0.00 0.00 0.00 Ending Fund Balance 0.00 0.00 0.00 REVENUES & OTHER FINANCING SOURCES 25,952.00 29,766.57 0.00

EXPENDITURES & OTHER FINANCING USES 25,952.00 29,766.57 0.00

Total Expenditures and Other Financing Uses

ALL FUNDS Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

GROSS TOTAL EXPENDITURES -- ALL FUNDS 53,065,961.47 56,442,567.83 56,955,243.01 Interfund Transfers (Source 100) - ALL FUNDS 4,221,439.66 4,880,681.74 4,599,033.00 Refinancing Expenditures (FUND 30) 0.00 0.00 0.00 NET TOTAL EXPENDITURES -- ALL FUNDS 48,844,521.81 51,561,886.09 52,356,210.01

PERCENTAGE INCREASE – NET TOTAL FUND EXPENDITURES FROM PRIOR YEAR 5.56% 1.54%

PROPOSED PROPERTY TAX LEVY

FUND Audited 2013-2014

Unaudited 2014-2015

Budget 2015-2016

General Fund 17,456,302.00 17,992,231.00 17,877,491.00 Referendum Debt Service Fund 1,595,656.00 1,659,297.00 1,781,988.00 Non-Referendum Debt Service Fund 0.00 0.00 330,000.00 Capital Expansion Fund 0.00 0.00 0.00 Community Service Fund 16,844.00 16,844.00 0.00 TOTAL SCHOOL LEVY 19,068,802.00 19,668,372.00 19,989,479.00

PERCENTAGE INCREASE -- TOTAL LEVY FROM PRIOR YEAR 3.14% 1.63%

The below listed new or discontinued programs have a financial impact on the proposed 2015-2016 budget: DISCONTINUED PROGRAMS FINANCIAL IMPACT Fund 80 Community Service Fund 16,844.00 NEW PROGRAMS FINANCIAL IMPACT

None

117



SPECIAL NOTES: In the past, the School District of Marshfield Community Services Fund (Fund 80) has supported activities open to everyone in the community outside the usual K-12 instructional and extracurricular time periods. Direct costs to the District resulting from public access to these activities were offset in part by a levy specifically established by the Board for this purpose. Due to changes in the accounting criteria and because this fund produces minimal revenue for the District, expenditures will not be levied into Fund 80 as part of the 2015-16 fiscal year budget. Addendum: Revenue Limit Exemption for Energy Conservation s.121.91(4)(0)1. The School District of Marshfield exercised its taxing authority to exceed the revenue limit on a non- recurring basis by $21,750 on energy efficiency measures and renewable energy products for the 2014-2015 school year. The district has expended $21,750 of this revenue limit authority. As a result of these expenditures, the district has met the following performance indicators: 1. Install New & ReCx Building Automation System • Projected Cost: $1,292,495 • Performance Indicator: Therm Use (Gas) savings based on industry standards for DDC conversion and Kilowatt-hour savings, KW Demand savings and replacement cost avoidance annually • Timeline: June – September, 2015 • Projected 20 Year Cost Savings: $1,624,583 • Projected Payback Period: 16 years 2. Conversion of Existing AHUs to Variable Air Volume • Projected Cost: $236,342 • Performance Indicator: Therm Use (Gas) savings based on industry standards for VAV conversion and Kilowatt-hour savings, KW Demand savings and replacement cost avoidance • Timeline: June-August, 2015 • Projected 20 Year Cost Savings: $303,039 • Projected Payback Period: 15 years 3. High School Office HVAC & Comfort Improvements • Projected Cost: $114,348 • Performance Indicator: Therm Use (Gas) savings and Kilowatt-hour savings, KW Demand savings and replacement cost avoidance • Timeline: January-June 2015 • Projected 20 Year Cost Savings: $117,194 • Projected Payback Period: 19 years 4. High School Window Replacements • Projected Cost: $220,894 • Performance Indicator: Therm Use (Gas) savings and Kilowatt-hour savings, KW Demand savings and replacement cost avoidance • Timeline: January-June 2015 • Projected 20 Year Cost Savings: $9,459 • Projected Payback Period: >20 years 5. Replace Packaged Pool Unit at High School • Projected Cost: $446,809 • Performance Indicator: Therm Use (Gas) savings conversion and Kilowatt-hour savings, KW Demand savings and replacement cost avoidance • Timeline: June-August 2015 • Projected 20 Year Cost Savings: $273,345 • Projected Payback Period: >20 years 6. Replace HW Boilers & DHW Heaters at Grant Elementary • Projected Cost: $576,411 • Performance Indicator: Therm Use (Gas) savings conversion and replacement cost avoidance • Timeline: June-August 2015 • Projected 20 Year Cost Savings: $311,783 • Projected Payback Period: >20 years 7. Building Envelope Improvements • Projected Cost: $99,177 • Performance Indicator: Therm Use (Gas) savings conversion and Kilowatt-hour savings, KW Demand savings • Timeline: January-March 2015 • Projected 20 Year Cost Savings: $116,752 • Projected Payback Period: 17 years

118

FINANCIAL - BUDGET SUMMARY BY FUND

June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016

Audited Audited Audited Unaudited BudgetAssets

Cash on Hand 200.10 200.10 200.00 200.00 200.00

Investments 4,536,596.19 6,401,991.47 6,456,901.07 5,315,157.09 4,885,000.00

Taxes Receivable 5,789,349.71 5,841,080.07 5,753,236.44 6,002,885.88 5,850,000.00

Accounts Receivable 3,000.00 24,156.45 32,706.50 87,083.78 48,000.00

Due from Other Funds 58,362.83 58,362.83 243,861.93 629,443.62 321,550.00

Due from Other WI Districts 0.00 3,303.82 0.00 0.00 0.00

Due from Intermediate Government 1,456.22 0.00 0.00 0.00 0.00

Due from State Government 687,417.00 639,035.72 689,789.00 762,758.00 780,000.00

Due from Federal Government 517,456.69 5,338.52 153,327.68 117,121.96 112,499.00

Prepaid Expenses 0.00 0.00 16,659.00 0.00 0.00

11,593,838.74 12,973,468.98 13,346,681.62 12,914,650.33 11,997,249.00

Liabilities

Accounts Payable 61,287.00 30,013.89 84,266.84 159,763.79 120,500.00

Salaries & Benefits Payable 88,972.39 107,583.58 250,829.66 254,457.69 251,600.00

Deferred Revenues 48,961.20 1,300.00 580.00 1,280.00 1,000.00

199,220.59 138,897.47 335,676.50 415,501.48 373,100.00

Fund Balance 11,394,618.15 12,834,571.51 13,011,005.12 12,499,148.85 11,624,149.00

Fund Balance

June 30, 2012 11,394,618.15

June 30, 2013 12,834,571.51

June 30, 2014 13,011,005.12

June 30, 2015 12,499,148.85

June 30, 2016 11,624,149.00

The anticipated decrease in fund balance for budget year 2015-16 is a result of board action to commit $800,000 of fund balance reserves to the Marshfield Middle School project and to reserve $75,000 in an assigned fund for future payrolls payable.

GENERAL FUND

BALANCE SHEET

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016

11,394,61812,834,572 13,011,005 12,499,149

11,624,149

General Fund Balance4 Year History and June 30, 2016 Budget

119


In 1993, Wisconsin State Statute 121.90 was passed limiting the amount of revenue a school district mayreceive from general state aid and local property tax levies. This limit is based on a prescribed formula thatbegins with the District's prior year revenue limit authority, and factors in such variables as student enrollmentaverages, recurring/non-recurring exemptions, and a per student increase/decrease based on legislative action.

General state aid and local property tax levies provide the largest portion of General Fund revenuesrepresenting a total of 89.3% of all budgeted General Fund revenue.

2011-12 2012-13 2013-14 2014-15 2015-16Audited Audited Audited Unaudited Budget

Revenue from Local Sources 17,512,859.67 18,025,151.23 17,971,817.66 18,473,242.46 18,085,825.00Interdistrict Payments within Wisconsin 1,362,979.35 1,441,075.07 1,536,943.42 1,675,833.00 1,725,172.00Revenue from Intermediate Ed. Sources 0.00 5,390.73 5,899.00 2,796.76 5,900.00Revenue from State Sources 22,070,088.99 21,679,855.77 21,522,046.57 21,589,702.68 21,839,748.00Revenue from Federal Sources 1,583,511.96 701,615.52 940,046.28 966,347.90 931,637.00Other Financing Sources 775,672.00 206,823.75 219,006.43 229,828.70 217,500.00

Grand Total 43,305,111.97 42,059,912.07 42,195,759.36 42,937,751.50 42,805,782.00


Revenue from Local SourcesProperty Tax 17,011,232.00 17,621,222.00 17,456,302.00 17,992,231.00 17,634,030.00Property Tax Chargeback 0.00 0.00 0.00 0.00 0.00Mobile Home Tax 24,546.57 28,008.24 34,124.31 34,017.83 24,000.00Other Tax - TIF 37,346.00 0.00 4,071.00 0.00 0.00General Tuition - Individual Paid 4,169.00 0.00 0.00 0.00 0.00Services Provided by Local Government 0.00 0.00 76,652.46 68,570.73 50,000.00Sales (Noncapital) 34,904.41 41,149.70 40,839.89 38,093.66 62,500.00School Activity Income 107,058.17 73,733.09 87,721.49 60,520.32 65,000.00Interest on Investments 4,233.13 15,494.42 18,196.82 17,289.09 18,000.00Other Local Revenue 289,370.39 245,543.78 253,909.69 262,519.83 232,295.00

17,512,859.67 18,025,151.23 17,971,817.66 18,473,242.46 18,085,825.00

GENERAL FUND

REVENUES BY SOURCE

GENERAL FUND

REVENUES BY SOURCE

Revenue from Local Sources

42.25%

Interdistrict Payments within

Wisconsin4.03%

Revenue from Intermediate Ed. Sources

0.01%

Revenue from State Sources

51.02%

Revenue from Federal Sources

2.18%

Other Financing Sources0.51%

Budget 2015‐16Revenues by Source

120



GENERAL FUND

REVENUES BY SOURCE

Interdistrict Payments within WisconsinTuition Payment 1,323,400.00 1,403,743.32 1,492,084.29 1,629,929.18 1,688,972.00Other Payments from WI Districts 39,579.35 37,331.75 44,859.13 45,903.82 36,200.00

1,362,979.35 1,441,075.07 1,536,943.42 1,675,833.00 1,725,172.00

Revenue from Intermediate Ed. SourcesFederal Aids Transited thru CESAs 0.00 5,390.73 5,899.00 2,796.76 5,900.00Other Rev. from Intermediate Sources 0.00 0.00 0.00 0.00 0.00

0.00 5,390.73 5,899.00 2,796.76 5,900.00

Revenue from State SourcesTransportation Aid 98,006.42 100,844.00 96,027.50 99,735.68 101,000.00Library Aid 148,583.00 139,801.00 137,997.00 159,705.00 149,700.00Per Pupil Adjustment Aid 0.00 196,550.00 294,075.00 583,875.00 583,350.00Equalization Aid 19,785,027.00 20,898,322.00 20,650,472.00 20,273,740.00 20,591,483.00Special Adjustment Aid 1,548,336.00 0.00 0.00 0.00 0.00Other General Aid (Low Rev Ceiling) 73,510.00 0.00 0.00 0.00 0.00Special Projects Grant 10,545.00 7,499.23 23,840.00 66,200.00 24,000.00S.A.G.E. 106,068.57 83,883.11 0.00 0.00 0.00State Revenue thru Local Government 0.00 1,893.43 1,595.07 500.00 0.00Other Sources (Computer Aid) 300,013.00 251,063.00 318,040.00 405,947.00 390,215.00

22,070,088.99 21,679,855.77 21,522,046.57 21,589,702.68 21,839,748.00

Revenue from Federal SourcesVocational Project 18,767.49 21,009.82 22,919.11 24,369.91 29,106.00Special Projects Grant

Other Grant Proceeds 0.00 0.00 0.00 0.00 0.00IDEA Flowthrough 0.00 0.00 0.00 21,650.00 0.00ESEA Title II-A Teach/Prin. 155,293.53 156,770.68 152,973.00 149,861.00 149,822.00ESEA Title III-ELL Services 5,704.27 0.00 0.00 0.00 0.00ESEA Title I-A Basic Grant 510,195.67 523,835.02 554,574.89 493,607.33 562,709.00Education Jobs Bill Aid 893,551.00 0.00 0.00 0.00 0.0021st Century Learning Center 0.00 0.00 95,445.28 166,807.66 190,000.00

Federal Aid Thru State Agency 0.00 0.00 114,134.00 110,052.00 0.001,583,511.96 701,615.52 940,046.28 966,347.90 931,637.00

Other Financing SourcesSale of Equipment 4,500.00 8,000.00 0.00 1,550.00 0.00Adjustments 17,323.36 0.00 0.00 0.00 0.00Adjustments-Insurance Dividend 37,821.00 64,157.05 60,807.00 86,362.86 62,000.00Refund of Disbursement & E-Rate 100,443.05 107,031.59 147,316.23 122,307.00 148,000.00Property Tax & Equalization Refund 316.23 228.06 107.26 1,901.77 0.00Reimbursement of Medical Services 338.00 494.00 234.00 702.00 0.00Other Miscellaenous 614,930.36 26,913.05 10,541.94 17,005.07 7,500.00

775,672.00 206,823.75 219,006.43 229,828.70 217,500.00

GRAND TOTAL 43,305,111.97 42,059,912.07 42,195,759.36 42,937,751.50 42,805,782.00

121


The General Fund is used to account for the majority of District financial activity. Funds that are not trackedin this account are done so based on criteria as prescribed by the Department of Public Instruction.

Salaries and benefits comprise the largest portion of the General Fund. They account for 67.1% of the budget.The school board has a guideline for all Governmental funds that staffing costs do not exceed 81% of total expenditures. This guideline is used to ensure educational resources are adequate to cover District programs.


Salaries 19,390,275.47 18,890,391.21 18,595,041.49 19,308,891.03 19,510,006.00Employee Benefits 9,595,125.61 9,225,625.45 9,225,625.45 9,477,843.30 9,800,958.00Purchased Services 5,286,159.52 4,957,364.73 6,847,999.50 6,863,049.19 6,955,434.00Non-Capital Objects 1,258,060.83 1,360,213.79 1,355,113.45 1,542,417.34 1,917,703.00Capital Objects 784,050.32 583,810.78 1,346,115.30 951,524.04 446,342.00Debt Retirement 99,975.88 49,987.94 0.00 0.00 1,500.00Insurance and Judgments 331,456.80 318,386.44 338,079.39 353,506.64 387,371.00Transfers 3,908,749.65 4,806,522.07 4,221,439.66 4,880,681.74 4,599,033.00Other Objects 105,136.64 60,065.43 87,960.39 71,694.49 62,435.00

Grand Total 40,758,990.72 40,252,367.84 42,017,374.63 43,449,607.77 43,680,782.00


Salaries 19,390,275.47 18,890,391.21 18,595,041.49 19,308,891.03 19,510,006.00

Employee BenefitsRetirement 1,372,400.68 1,288,439.24 1,288,439.24 1,274,522.87 1,247,642.00Social Security 1,421,497.88 1,394,656.19 1,394,656.19 1,444,189.75 1,501,945.00Life Insurance 75,795.38 76,551.71 76,551.71 81,713.54 84,868.00

GENERAL FUND

EXPENDITURES BY OBJECT

GENERAL FUND


Salaries44.66%

Employee Benefits22.44%

Purchased Services12.65%

Non‐Capital Objects4.39%

Capital Objects1.02%

Debt Retirement0.00%

Insurance and Judgments0.89%

Transfers10.53%

Other Objects0.14%

Budget 2015‐16Expenditures by Object

122



GENERAL FUND


Health Insurance 3,639,359.76 3,575,863.59 3,575,863.59 3,891,759.62 4,163,145.00Dental Insurance 427,561.85 417,834.91 417,834.91 417,848.39 427,989.00Other Health Insurance 680,182.20 556,676.77 556,676.77 498,136.41 538,330.00Disability Insurance 56,706.05 57,470.69 57,470.69 58,783.86 68,734.00Other Benefits 1,921,621.81 1,858,132.35 1,858,132.35 1,810,888.86 1,768,305.00

9,595,125.61 9,225,625.45 9,225,625.45 9,477,843.30 9,800,958.00

Purchased ServicesPersonal Services 1,188,171.33 1,284,569.15 1,051,731.65 1,296,312.28 1,452,772.00General Services 866,028.89 659,649.64 2,226,802.23 2,365,534.46 1,956,095.00Gas for Heat 184,254.49 187,472.63 277,645.80 184,108.53 249,476.00Oil for Heat 434.55 1,106.19 2,239.58 1,269.76 2,000.00Gas for Other than Heat 2,759.10 3,041.67 4,966.32 6,828.75 5,350.00Electricity for Other than Heat 337,239.91 326,611.52 391,521.45 371,555.56 359,474.00Water 51,027.04 62,155.12 67,661.77 63,613.63 65,950.00Sewerage 22,249.58 23,209.40 28,715.86 27,199.79 27,646.00Garbage Pickup 29,862.47 31,843.95 32,976.41 23,341.39 33,915.00Pupil Travel 1,157,662.73 1,136,337.29 1,334,422.86 1,146,377.89 1,256,359.00Employee Travel 22,879.63 9,105.52 12,685.15 40,440.35 78,229.00Employee Travel - Inservice 24,920.04 27,573.04 23,945.29 4,022.03 6,300.00Fuel for Vehicle Operation 218,102.71 244,375.49 256,270.56 176,998.66 209,450.00Communication 172,557.50 157,191.08 131,301.27 121,084.27 176,906.00Data Processing 65,653.57 28,106.95 31,769.16 14,725.75 22,300.00Payment to Municipality 1,597.84 0.00 0.00 0.00 5,000.00Tuition 936,982.00 766,217.00 859,849.31 902,632.50 917,942.00Payment to CESA/State 3,776.14 8,799.09 113,494.83 117,003.59 130,270.00

5,286,159.52 4,957,364.73 6,847,999.50 6,863,049.19 6,955,434.00

Non-Capital ObjectsGeneral Supplies 655,696.97 608,205.74 615,955.08 830,823.76 1,160,180.00Workbooks 10,894.44 6,147.66 6,211.05 2,946.04 2,565.00Food 7,588.14 6,214.31 5,789.55 5,892.68 9,000.00Paper 83,644.07 47,893.53 44,632.53 53,400.90 67,493.00Apparel 3,924.36 2,225.00 3,714.00 10,817.40 7,231.00Audiovisual Media 35,209.52 23,501.26 22,649.81 43,115.38 33,655.00Library Books 75,619.59 94,740.93 90,012.63 89,598.70 88,042.00Newspapers 1,823.46 1,191.52 689.92 1,181.78 1,495.00Periodicals 15,136.32 13,952.73 14,192.77 14,483.81 18,168.00Instructional Computer Software 26,281.12 64,907.74 82,474.04 66,245.59 66,301.00Reference Books 5,348.56 13,673.49 7,505.32 5,755.15 11,538.00Non Capital Equipment 34,912.28 0.00 0.00 0.00 0.00Objects for Resale 47,128.61 57,712.25 42,232.43 42,567.03 51,419.00Textbooks 159,597.95 280,251.09 239,184.15 209,398.27 180,406.00Textbooks - Other 10,880.99 5,346.68 6,723.70 20,770.20 750.00Non-Instructional Computer Software 84,374.45 134,249.86 173,146.47 145,145.65 219,460.00

123



GENERAL FUND


Other Non Capital Objects 0.00 0.00 0.00 275.00 0.001,258,060.83 1,360,213.79 1,355,113.45 1,542,417.34 1,917,703.00

Capital ObjectsBuilding Rental 26,000.04 26,000.04 26,346.70 28,185.30 28,712.00Equipment Purchase - Addition 111,215.92 84,398.03 278,693.87 145,728.49 175,000.00Equipment Purchase - Replacement 624,632.87 453,949.21 1,019,394.03 736,635.81 207,100.00Vehicle Purchase 19,111.30 16,583.50 18,676.20 37,944.44 32,000.00Equipment Rental 0.00 0.00 0.00 150.00 480.00Vehicle Rental 3,090.19 2,880.00 3,004.50 2,880.00 3,050.00

784,050.32 583,810.78 1,346,115.30 951,524.04 446,342.00

Debt RetirementPrincipal 93,376.19 49,848.00 0.00 0.00 0.00Interest - Tempory Note 0.00 0.00 0.00 0.00 1,500.00Interest 6,599.69 139.94 0.00 0.00 0.00

99,975.88 49,987.94 0.00 0.00 1,500.00

Insurance and JudgmentsDistrict Insurance 307,321.25 296,682.78 330,605.01 348,442.41 365,371.00Unemployment Compensation 24,135.55 21,703.66 7,474.38 5,064.23 22,000.00

331,456.80 318,386.44 338,079.39 353,506.64 387,371.00

TransfersTransfer to Special Education Fund 3,537,228.44 4,151,872.25 3,886,432.41 4,367,319.98 4,417,773.00Transfer to Non-Referen. Debt Fund 357,095.43 411,958.76 327,122.00 326,690.00 50,000.00Transfer to Referendum Debt Fund 14,425.78 242,691.06 7,659.15 186,571.76 18,463.00Transfer to Long Term Cap. Proj. Fund 0.00 0.00 0.00 100.00 0.00Transfer to Food Service Fund 0.00 0.00 226.10 0.00 112,797.00

3,908,749.65 4,806,522.07 4,221,439.66 4,880,681.74 4,599,033.00

Other ObjectsDues/Fees/Miscellaneous 82,416.95 48,373.85 44,170.67 68,813.72 62,435.00Cash/Other Adjustments 20,026.12 6,817.20 2,379.61 391.61 0.00Refund of Prior Year Revenue/Misc 2,693.57 4,874.38 41,410.11 2,489.16 0.00

105,136.64 60,065.43 87,960.39 71,694.49 62,435.00

Grand Total 40,758,990.72 40,252,367.84 42,017,374.63 43,449,607.77 43,680,782.00

The transfer to referendum debt service is needed to cover fiscal year to calendar year tax payments.

The transfer to the Food Service Fund is needed to cover additional costs for the Food Service program.

The transfer to a non-referendum debt fund is used to cover the payment of a district loan to pay off the District's unfunded pension liability, an amount previously recorded as part of Retirement (Object 210).

Special Education expenditures are recorded in the Special Projects Fund (27) and are covered by an interfund payment from the General Fund less any Special Ed. categorical aid received.

124


Including operating transfers to the Special Education Revenue fund, instruction represents 59.2% of theGeneral Fund budget. This Special Education transfer amount is included in this percentage as thesefunds are also used to support instruction.


Instruction 20,840,130.54 20,312,212.02 20,150,491.97 21,126,832.77 21,259,527.00Support Services 15,690,449.61 14,720,341.73 16,658,567.23 16,446,265.38 16,774,010.00Non-Program Transactions 4,868,451.34 5,589,314.25 5,208,315.43 5,876,509.62 5,647,245.00

41,399,031.49 40,621,868.00 42,017,374.63 43,449,607.77 43,680,782.00


InstructionUndifferentiated Curriculum 8,756,011.44 8,764,271.75 8,615,550.80 9,159,845.30 8,962,511.00Regular Curriculum 8,688,905.89 8,420,021.23 8,334,080.32 8,487,179.09 8,738,064.00Vocational Curriculum 1,587,695.26 1,424,005.99 1,443,715.97 1,591,979.22 1,637,276.00Physical Curriculum 1,020,858.60 1,009,229.31 1,060,815.20 1,009,434.59 979,146.00Co-Curricular Activities 786,066.15 690,066.16 689,831.90 739,089.85 781,321.00Gifted/Talented 593.20 4,617.58 6,497.78 139,304.72 161,209.00

20,840,130.54 20,312,212.02 20,150,491.97 21,126,832.77 21,259,527.00

EXPENDITURES BY FUNCTION

GENERAL FUND


GENERAL FUND

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

InstructionSupport Services

Non-ProgramTransactions

21,259,527.00

16,774,010.00

5,647,245.00

Budget 2015-16Expenditures by Function

125




GENERAL FUND

Support ServicesPupil Services 919,197.55 944,567.18 940,116.94 985,174.41 1,027,685.00Instructional Staff Services 2,286,579.28 2,167,445.68 2,272,997.88 2,322,158.00 2,663,483.00General Administration 681,664.45 672,038.93 694,495.34 890,971.73 1,020,583.00School Building Administration 2,255,101.17 2,258,261.50 2,210,072.20 2,266,758.64 2,312,109.00Business Administration 5,948,728.57 5,808,203.44 7,903,646.35 7,471,395.67 7,151,130.00Central Services 123,849.56 129,468.54 108,396.44 110,299.40 142,477.00Insurance and Judgments 336,561.30 323,414.85 343,071.75 359,416.36 393,371.00Debt Service 99,975.88 49,987.94 0.00 0.00 1,500.00Other Support Services 3,038,791.85 2,366,953.67 2,185,770.33 2,040,091.17 2,061,672.00

15,690,449.61 14,720,341.73 16,658,567.23 16,446,265.38 16,774,010.00

Non-Program TransactionsInterfund/Intergovernmental Transfers 3,908,749.65 4,806,522.07 4,221,439.66 4,880,681.74 4,599,033.00General Tuition - Open Enrollment 936,982.00 771,100.60 943,121.58 992,947.11 1,048,212.00Other Non-Program Transactions 22,719.69 11,691.58 43,754.19 2,880.77 0.00

4,868,451.34 5,589,314.25 5,208,315.43 5,876,509.62 5,647,245.00

Grand Total 41,399,031.49 40,621,868.00 42,017,374.63 43,449,607.77 43,680,782.00

126


The Special Projects Fund provides a summary of the Special Education Fund and the Special Revenue TrustFund combined. Because the the Special Education Fund represents nearly 92% of this combined fund, and because a balance may not be carried over in the Special Education Fund, revenues and expenditures tend to be closely aligned each year.


Interfund Transfers 3,537,228.44 4,151,872.25 3,886,432.41 4,367,319.98 4,417,773.00Revenue from Local Sources 504,624.83 670,201.68 695,455.86 648,622.25 647,000.00Interdistrict Payments within Wisconsin 70,117.80 102,214.99 162,871.49 131,940.34 129,540.00Revenue from Intermediate Ed. Sources 22,406.90 27,352.09 10,491.84 27,867.12 16,000.00Revenue from State Sources 1,376,486.00 1,457,447.00 1,559,595.00 1,493,352.00 1,560,887.00Revenue from Federal Sources 1,197,720.63 1,047,478.53 1,175,769.85 1,048,179.37 1,029,865.00Other Revenues 10,045.03 10,525.35 4,201.59 15,555.24 0.00

6,718,629.63 7,467,091.89 7,494,818.04 7,732,836.30 7,801,065.00


Salaries 3,926,476.38 4,003,562.27 4,153,982.83 4,239,464.52 4,087,309.00Employee Benefits 1,554,287.45 2,107,991.75 2,104,931.87 2,136,000.07 2,225,790.00Purchased Services 626,326.34 658,488.20 428,198.96 632,811.61 753,731.00Non-Capital Objects 546,151.20 599,329.92 656,719.59 658,010.26 721,769.00Capital Objects 47,263.08 46,025.31 108,281.19 70,778.70 7,581.00Other Objects 1,960.00 18,880.52 41,915.63 6,908.33 4,885.00

6,702,464.45 7,434,277.97 7,494,030.07 7,743,973.49 7,801,065.00

Beginning Fund Balance 192,739.87 208,905.05 241,718.97 242,506.94 231,369.75Ending Fund Balance 208,905.05 241,718.97 242,506.94 231,369.75 231,369.75

SPECIAL PROJECTS FUND

REVENUES BY SOURCE


0

2,000,000

4,000,000

6,000,000

8,000,000

Audited Audited Audited Unaudited Budget

2011‐12 2012‐13 2013‐14 2014‐15 2015‐16

6,718,629.63

7,467,091.897,494,818.04 7,732,836.30 7,801,065.00

Special Projects Fund Revenue ‐ Budget Year and History

127



Revenue from Local SourcesGifts (General) 479,523.68 633,377.64 669,791.48 626,814.93 580,000.00Gifts (Pathway Partners & United Way) 25,101.15 23,027.12 25,654.76 21,807.32 67,000.00Other Adjustments 0.00 13,796.92 9.62 0.00 0.00

504,624.83 670,201.68 695,455.86 648,622.25 647,000.00


Salaries 0.00 20,864.00 4,896.00 0.00 1,600.000.00 20,864.00 4,896.00 0.00 1,600.00

Employee BenefitsRetirement 0.00 2,668.83 59.58 0.00 35.00Social Security 0.00 1,614.42 68.56 0.00 47.00Life Insurance 0.00 23.25 2.02 0.00 0.00

0.00 4,306.50 130.16 0.00 82.00

Purchased ServicesPersonal Services 0.00 3,069.06 16,119.00 24,492.00 2,305.00Maintenance Services 0.00 14,420.00 9,000.00 0.00 10,836.00Construction Services 0.00 0.00 0.00 10,000.00 0.00Pupil Travel 0.00 6,683.40 10,505.06 4,337.35 5,024.00Employee Travel 0.00 0.00 0.00 436.00 0.00Postage 0.00 210.60 0.00 19.60 159.00Printing and Binding 0.00 100.00 0.00 0.00 75.00

0.00 24,483.06 35,624.06 39,284.95 18,399.00

Non-Capital ObjectsGeneral Supplies 488,459.65 550,617.75 614,621.22 595,393.74 620,389.00Apparel 0.00 0.00 0.00 3,200.00 0.00Instructional Material 0.00 0.00 0.00 499.99 0.00Textbooks 0.00 332.71 0.00 0.00 249.00

488,459.65 550,950.46 614,621.22 599,093.73 620,638.00

SPECIAL REVENUE TRUST FUND

REVENUES BY SOURCE


REVENUE, EXPENDITURES, AND FUND BALANCE

128




Capital ObjectsSite Components - Addition 0.00 8,358.00 0.00 0.00 6,281.00Site Components - Replac. 0.00 2,865.00 0.00 0.00 0.00Equip. Purchase - Addition 0.00 22,307.45 14,574.64 2,054.33 0.00Equip. Purchase - Replac. 0.00 3,253.29 1,930.00 19,326.43 0.00

0.00 36,783.74 16,504.64 21,380.76 6,281.00

Other ObjectsMiscellaneous 0.00 0.00 22,891.81 0.00 0.00

0.00 0.00 22,891.81 0.00 0.00

Grand Total 488,459.65 637,387.76 694,667.89 659,759.44 647,000.00



129


The Special Education Fund maintains all accounting activity related to the District's Special Educationprograms. An interfund transfer from the General Fund provides the majority of revenue for this fund, totaling over the revenue for budget year 2015-16. Other major sources of revenue include state categorical aids,state grants, and federal grants. Per Department of Public Instruction requirements, no year end balance can exist in this fund.


Interfund Transfers 3,537,228.44 4,151,872.25 3,886,432.41 4,367,319.98 4,417,773.00Interdistrict Payments within Wisconsin 70,117.80 102,214.99 162,871.49 131,940.34 129,540.00Revenue from Intermediate Ed. Sources 22,406.90 27,352.09 10,491.84 27,867.12 16,000.00Revenue from State Sources 1,376,486.00 1,457,447.00 1,559,595.00 1,493,352.00 1,560,887.00Revenue from Federal Sources 1,197,720.63 1,047,478.53 1,175,769.85 1,048,179.37 1,029,865.00Other Revenues 10,045.03 10,525.35 4,201.59 15,555.24 0.00

6,214,004.80 6,796,890.21 6,799,362.18 7,084,214.05 7,154,065.00


Interfund TransfersInterfund Payment 3,537,228.44 4,151,872.25 3,886,432.41 4,367,319.98 4,417,773.00

3,537,228.44 4,151,872.25 3,886,432.41 4,367,319.98 4,417,773.00

SPECIAL EDUCATION

REVENUES BY SOURCE

REVENUES BY SOURCE

SPECIAL EDUCATION

Interfund Transfers61.75%

Interdistrict Payments within

Wisconsin1.81%

Revenue from Intermediate Ed. Sources

0.22%


21.82%

Revenue from Federal Sources14.40%

Other Revenues0.00%


130



REVENUES BY SOURCE

SPECIAL EDUCATION

Interdistrict Payments within WisconsinTuition - Open Enrollment 41,500.00 95,514.99 91,399.49 78,079.34 129,540.00Other Payments from WI School Districts 28,617.80 6,700.00 71,472.00 53,861.00 0.00

70,117.80 102,214.99 162,871.49 131,940.34 129,540.00

Revenue from Intermediate Ed. SourcesAid Transit from Intermediate Sources 22,406.90 27,352.09 10,491.84 27,867.12 16,000.00Transit of Federal Aids 0.00 0.00 0.00 0.00 0.00

22,406.90 27,352.09 10,491.84 27,867.12 16,000.00

Revenue from State SourcesHandicapped Aid 1,376,275.00 1,418,070.00 1,514,800.00 1,471,997.00 1,560,887.00High Cost Spec Ed Aid 81.00 39,377.00 44,795.00 21,355.00 0.00Student Medical Reports 130.00 0.00 0.00 0.00 0.00

1,376,486.00 1,457,447.00 1,559,595.00 1,493,352.00 1,560,887.00

Revenue from Federal SourcesFederal Handicapped Aid 15,016.00 0.00 0.00 0.00 0.00Special Project Grants

Federal Grants - General 0.00 0.00 0.00 0.00 0.00IDEA Flow Through 848,970.00 782,972.11 817,608.90 760,567.62 729,907.00IDEA Seclusion Training Grant 0.00 1,792.00 0.00 0.00 0.00IDEA Pre-School Entitlement 33,831.52 22,372.25 18,670.47 28,057.47 29,958.00ARRA Flowthru 3.56 0.00 0.00 0.00 0.00ARRA Pre School Entitlement 0.00 0.00 0.00 0.00 0.00

Medicaid School-Based Services 299,899.55 240,342.17 339,490.48 259,554.28 270,000.001,197,720.63 1,047,478.53 1,175,769.85 1,048,179.37 1,029,865.00

Other RevenuesOther Adjustments 0.52 208.63 0.00 8,608.46 0.00Refund from Prior Year Expense 0.00 9,688.50 3,806.37 5,136.78 0.00Miscellaneous Revenue 10,044.51 628.22 395.22 1,810.00 0.00

10,045.03 10,525.35 4,201.59 15,555.24 0.00

Grand Total 6,214,004.80 6,796,890.21 6,799,362.18 7,084,214.05 7,154,065.00

131


The largest expenditures in this fund are used to pay salary and benefit costs to Special Education staff.These costs represent 88.22% of the total Special Education budget.


Salaries 3,926,476.38 3,982,698.27 4,149,086.83 4,239,464.52 4,085,709.00Employee Benefits 1,554,287.45 2,103,685.25 2,104,801.71 2,136,000.07 2,225,708.00Purchased Services 626,326.34 634,005.14 392,574.90 593,526.66 735,332.00Non-Capital Objects 57,691.55 48,379.46 42,098.37 58,916.53 101,131.00Capital Objects 47,263.08 9,241.57 91,776.55 49,397.94 1,300.00Other Objects 1,960.00 18,880.52 19,023.82 6,908.33 4,885.00

6,214,004.80 6,796,890.21 6,799,362.18 7,084,214.05 7,154,065.00


Salaries 3,926,476.38 3,982,698.27 4,149,086.83 4,239,464.52 4,085,709.00

Employee BenefitsRetirement 277,383.53 313,021.89 277,667.65 277,671.68 265,546.00Social Security 290,122.45 296,196.60 304,497.38 310,998.51 318,107.00Life Insurance 12,042.28 13,791.56 15,293.23 16,952.38 18,793.00Health Insurance 843,705.01 858,331.46 929,677.09 1,003,894.88 1,051,954.00Dental Insurance 111,393.95 119,372.46 124,877.87 110,126.20 108,453.00Other Health Coverage 0.00 174,185.65 119,538.40 104,025.18 119,696.00Disability Insurance 17,810.18 17,592.34 18,961.76 18,916.34 15,227.00Credit Reimbursement 0.00 0.00 2,700.00 0.00 1,350.00Benefits - Retirement 0.00 255,477.90 251,235.78 229,945.42 257,182.00Other Benefits (Taxable) 1,830.05 55,715.39 60,352.55 63,469.48 69,400.00

1,554,287.45 2,103,685.25 2,104,801.71 2,136,000.07 2,225,708.00

SPECIAL EDUCATION


SPECIAL EDUCATION


Salaries57.11%





Other Objects0.07%


132



SPECIAL EDUCATION


Purchased ServicesPersonal Services 76,561.53 84,616.17 86,600.84 106,882.29 128,097.00Pupil Travel 307,555.11 337,975.52 143,207.23 319,372.33 373,749.00Employee Travel 574.24 1,226.87 3,915.16 9,482.91 9,180.00Employee Travel - Inservice 13,158.34 15,415.64 8,386.52 2,125.49 3,180.00Fuel for Vehicles 25,816.69 29,417.15 7,615.96 25,131.14 31,000.00Communications 250.00 175.00 78.08 0.00 0.00Data Processing 4,760.84 0.00 0.00 0.00 0.00Tuition Payments 197,649.59 165,178.79 142,771.11 48,639.07 96,890.00Payment to CESA 0.00 0.00 0.00 81,893.43 93,236.00

626,326.34 634,005.14 392,574.90 593,526.66 735,332.00

Non-Capital ObjectsGeneral Supplies 53,107.76 43,172.93 26,964.12 44,815.22 91,484.00Workbooks 3,832.58 222.05 0.00 1,593.35 0.00Food 618.21 42.34 0.00 1,357.85 0.00Paper 0.00 0.00 290.40 210.00 300.00Instructional Media 133.00 0.00 149.00 282.75 160.00Computer Software - Instructional 0.00 0.00 9,641.85 3,427.21 3,202.00Textbooks 0.00 0.00 0.00 0.00 585.00Computer Software - Administrative 0.00 4,942.14 5,053.00 5,068.00 5,400.00Other Non-Capital Objects 0.00 0.00 0.00 2,162.15 0.00

57,691.55 48,379.46 42,098.37 58,916.53 101,131.00

Capital ObjectsBuilding Rental 0.00 0.00 0.00 1,296.00 1,300.00Equipment Purchase - Addition 47,263.08 7,997.18 56,575.55 22,111.94 0.00Equipment Purchase - Replacement 0.00 1,244.39 35,201.00 25,990.00 0.00

47,263.08 9,241.57 91,776.55 49,397.94 1,300.00

Other ObjectsTransit of Handicapped Aid 0.00 12,739.77 12,235.52 0.00 0.00Dues/Fees/Miscellaneous 1,960.00 6,140.75 6,788.30 6,908.33 4,885.00

1,960.00 18,880.52 19,023.82 6,908.33 4,885.00

Grand Total 6,214,004.80 6,796,890.21 6,799,362.18 7,084,214.05 7,154,065.00

Beginning Fund Balance 0.00 0.00 0.00 0.00 0.00Ending Fund Balance 0.00 0.00 0.00 0.00 0.00

133


The Debt Service Fund is a summary account used to track all activity related to debt incurred by the school district. This includes both non-referendum (Fund 38) and referendum (Fund 39) debt. TheDistrict has incurred this debt over time to address a number of needs such as facility upgrades, thepaying off of debt at a lower interest rate, and the purchase of land.

This debt has remained relatively static with the exception of audited 2012-13, where long-term bonds were sold to refinance debt previously incurred. This refinance occurred in two separate borrowings over the 2012-13 fiscal year, and resulted in interest savings of over $1.5 million over the life of the loan. The chart below illustrates the total amount of debt service revenues and expenditures the district has incurred over the past five years.


Interfund TransfersInterfund Payment 371,521.21 654,649.82 334,781.15 513,261.76 68,462.00Debt Premium 0.00 0.00 0.00 21,960.00 0.00

371,521.21 654,649.82 334,781.15 535,221.76 68,462.00

Revenue from Local SourcesProperty Tax (District Oper. Series 2005) 132,156.00 135,000.00 132,700.00 132,600.00 0.00Property Tax ($9.45 M Issue Series 2005) 681,519.00 718,635.00 623,631.00 619,747.00 0.00Property Tax (District Oper. Series 2006) 134,537.00 11,066.00 0.00 0.00 0.00Property Tax ($9.455 M Issue Series 2006) 424,044.00 490,198.00 429,500.00 610,500.00 612,000.00Property Tax (District Oper. Series 2007) 237,737.00 64,688.00 58,100.00 0.00 0.00Property Tax ($8.87 M Issue Series 2012) 0.00 67,567.00 153,950.00 153,950.00 972,763.00Property Tax ($8.655 M Issue Series 2013) 0.00 0.00 197,775.00 142,500.00 197,225.00Property Tax (Energy Efficiency) 0.00 0.00 0.00 0.00 345,000.00TOTAL LOCAL SOURCES 1,609,993.00 1,487,154.00 1,595,656.00 1,659,297.00 2,126,988.00

REVENUES BY SOURCE

DEBT SERVICE FUND

DEBT SERVICE REVENUE AND EXPENSES 2011-12 - PRESENT

02,000,0004,000,0006,000,0008,000,000

10,000,00012,000,00014,000,00016,000,000

18,000,000

20,000,000

AuditedAudited

AuditedUnaudited

Budget2011‐122012‐13

2013‐142014‐15

2015‐16

1,981,514

19,877,044

1,930,4371,473,674 2,195,450

134


DEBT SERVICE FUND


Other Financing SourcesLong-Term Bonds 0.00 17,525,000.00 0.00 0.00 0.00Premium and Accrued Interest from Refinanc 0.00 210,240.45 0.00 0.00 0.00

0.00 17,735,240.45 0.00 0.00 0.00

Grand Total 1,981,514.21 19,877,044.27 1,930,437.15 2,194,518.76 2,195,450.00


Debt RetirementPrincipal (Long Term Note) 0.00 870,000.00 0.00 0.00 0.00Principal (Long Term Bond) 0.00 14,975,000.00 0.00 0.00 0.00Principal (District Oper. Series 2005) 115,000.00 120,000.00 125,000.00 13,000.00 0.00Interest (District Oper. Series 2005) 19,312.50 16,314.06 10,200.00 5,200.00 0.00Principal ($9.45 M Issue Series 2005) 280,000.00 665,000.00 580,000.00 605.00 0.00Interest ($9.45 M Issue Series 2005) 406,768.76 318,935.70 57,768.76 29,493.76 0.00Principal (District Oper. Series 2006) 110,000.00 0.00 0.00 0.00 0.00Interest (District Oper. Series 2006) 26,943.76 16,314.07 0.00 0.00 0.00Principal ($9.455 M Issue Series 2006) 0.00 0.00 375,000.00 575,000.00 600,000.00Interest ($9.455 M Issue Series 2006) 424,043.76 410,156.23 62,000.00 47,000.00 24,000.00Principal (District Oper. Series 2007) 205,000.00 45,000.00 50,000.00 155,000.00 0.00Interest (District Oper. Series 2007) 37,350.00 13,125.00 9,225.00 2,324.88 0.00Principal (Land Acquisition) 43,342.32 91,985.27 0.00 0.00 0.00Long-Term Bond Principal (UFPL Fixed) 250,000.00 270,000.00 295,000.00 325,000.00 0.00Interest (Land Acquisition) 5,427.93 4,162.49 0.00 0.00 0.00Long-Term Bond Principal (Ener. Exemption) 0.00 0.00 0.00 0.00 285,000.00Long-Term Bond Interest (Ener. Exemption) 0.00 0.00 0.00 0.00 60,000.00Long-Term Bond Principal (STEM) 0.00 0.00 0.00 0.00 50,000.00Long-Term Note Interest 0.00 0.00 0.00 6,750.00 0.00Long-Term Bond Interest (UFPL Fixed) 58,325.18 45,811.00 32,122.00 16,900.00 0.00Principal ($8.87 M Issue Series 2012) 0.00 0.00 0.00 0.00 825,000.00Interest ($8.87 M Issue Series 2012) 0.00 0.00 153,950.00 153,950.00 153,950.00Principal ($8.655 M Issue Series 2013) 0.00 0.00 55,000.00 0.00 55,000.00Interest ($8.655 M Issue Series 2013) 0.00 0.00 124,771.39 143,050.00 142,500.00Other Debt Retirement 0.00 2,015,240.45 400.00 400.00 0.00

Grand Total 1,981,514.21 19,877,044.27 1,930,437.15 1,473,673.64 2,195,450.00


EXPENDITURES BY FUND

REVENUES BY SOURCE

135


The Non-Referendum Debt Service Fund is used to track the accounting activity for the repayment ofdebt. This debt was either not authorized by school board resolution prior to August 12, 1993, or was incurred without referendum approval after that date.


Interfund TransfersInterfund Payment 357,095.43 411,958.76 327,122.00 326,690.00 50,000.00Property Tax 0.00 0.00 0.00 0.00 345,000.00Debt Premium 0.00 0.00 0.00 21,960.00 0.00

357,095.43 411,958.76 327,122.00 348,650.00 395,000.00


Debt RetirementPrincipal (Land Acquisition) 43,342.32 91,985.27 0.00 0.00 0.00Long-Term Bond Principal (UFPL Fixed) 250,000.00 270,000.00 295,000.00 325,000.00 0.00Long-Term Bond Principal (Ener. Exemption) 0.00 0.00 0.00 0.00 285,000.00Long-Term Bond Principal (STEM) 0.00 0.00 0.00 0.00 50,000.00Interest (Land Acquisition) 5,427.93 4,162.49 0.00 0.00 0.00Long-Term Note Interest 0.00 0.00 0.00 6,750.00 0.00Long-Term Bond Interest (Ener. Exemption) 0.00 0.00 0.00 0.00 60,000.00Long-Term Bond Interest (UFPL Fixed) 58,325.18 45,811.00 32,122.00 16,900.00 0.00

357,095.43 411,958.76 327,122.00 348,650.00 395,000.00


REVENUES BY SOURCE

NON-REFERENDUM DEBT SERVICE FUND


136


The Referendum Approved Debt Service Fund is used to track the accounting activity for the repayment of debt. This debt was either authorized by school board resolution prior to August 12, 1993, or was incurred through referendum approval. Repayment of this debt comes from revenue that is acquired through local property tax levies, outside of revenue limits.

The debt currently being repaid in this fund was used to finance a facilities referendum that providedfor the construction of Washington Elementary School, Madison Elementary School, and remodeling work at Lincoln Elementary School and Marshfield High School. There is also debt in this fund incurred from the purchase of equipment and furnishings. Per Department of Public Instruction requirements, no fund balance can exist in this fund.


Interfund TransfersInterfund Payment 14,425.78 242,691.06 7,659.15 186,571.76 18,462.00

14,425.78 242,691.06 7,659.15 186,571.76 18,462.00

Revenue from Local SourcesProperty Tax (District Oper. Series 2005) 132,156.00 135,000.00 132,700.00 132,600.00 0.00Property Tax ($9.45 M Issue Series 2005) 681,519.00 718,635.00 623,631.00 619,747.00 0.00Property Tax (District Oper. Series 2006) 134,537.00 11,066.00 0.00 0.00 0.00Property Tax ($9.455 M Issue Series 2006) 424,044.00 490,198.00 429,500.00 610,500.00 612,000.00Property Tax (District Oper. Series 2007) 237,737.00 64,688.00 58,100.00 0.00 0.00Property Tax ($8.87 M Issue Series 2012) 0.00 67,567.00 153,950.00 153,950.00 972,763.00Property Tax ($8.655 M Issue Series 2013) 0.00 0.00 197,775.00 142,500.00 197,225.00TOTAL LOCAL SOURCES 1,609,993.00 1,487,154.00 1,595,656.00 1,659,297.00 1,781,988.00

Other Financing SourcesLong-Term Bonds 0.00 17,525,000.00 0.00 0.00 0.00Premium and Accrued Interest from Refinanc 0.00 210,240.45 0.00 0.00 0.00

0.00 17,735,240.45 0.00 0.00 0.00

Grand Total 1,624,418.78 19,465,085.51 1,603,315.15 1,845,868.76 1,800,450.00


Debt RetirementPrincipal (Long Term Note) 0.00 870,000.00 0.00 0.00 0.00Principal (Long Term Bond) 0.00 14,975,000.00 0.00 0.00 0.00Principal (District Oper. Series 2005) 115,000.00 120,000.00 125,000.00 130,000.00 0.00

REFERENDUM APPROVED DEBT SERVICE FUND

REVENUES BY SOURCE


137


REFERENDUM APPROVED DEBT SERVICE FUND


Interest (District Oper. Series 2005) 19,312.50 16,314.06 10,200.00 5,200.00 0.00Principal ($9.45 M Issue Series 2005) 280,000.00 665,000.00 580,000.00 605,000.00 0.00Interest ($9.45 M Issue Series 2005) 406,768.76 318,935.70 57,768.76 29,493.76 0.00Principal (District Oper. Series 2006) 110,000.00 0.00 0.00 0.00 0.00Interest (District Oper. Series 2006) 26,943.76 16,314.07 0.00 0.00 0.00Principal ($9.455 M Issue Series 2006) 0.00 0.00 375,000.00 575,000.00 600,000.00Interest ($9.455 M Issue Series 2006) 424,043.76 410,156.23 62,000.00 47,000.00 24,000.00Principal (District Oper. Series 2007) 205,000.00 45,000.00 50,000.00 155,000.00 0.00Interest (District Oper. Series 2007) 37,350.00 13,125.00 9,225.00 2,325.00 0.00Principal ($8.87 M Issue Series 2012) 0.00 0.00 0.00 0.00 825,000.00Interest ($8.87 M Issue Series 2012) 0.00 0.00 153,950.00 153,950.00 153,950.00Principal ($8.655 M Issue Series 2013) 0.00 0.00 55,000.00 0.00 55,000.00Interest ($8.655 M Issue Series 2013) 0.00 0.00 124,771.39 142,500.00 142,500.00Other Debt Retirement 0.00 2,015,240.45 400.00 400.00 0.00

Grand Total 1,624,418.78 19,465,085.51 1,603,315.15 1,845,868.76 1,800,450.00


The interfund transfer to this debt service fund is needed to cover fiscal year to calendar year taxpayments.


138


These funds are used to account for expenditures financed through the use of bonds, promissorynotes issued per statute 67.12(12), state trust fund loans, land contracts, an expansion fund taxlevy established per statute 120.10(10m) or projects funded with TIF capital improvement levy.As permitted, a capital project fund may also be used to record capital lease transactions involvinga "Letter of Credit" or where use of these lease proceeds extends beyond the fiscal year end.


Revenue from Local SourcesInterest on Investments 1,525.70 1,018.87 513.82 1,131.30 500.00Interfund Transfers 0.00 0.00 0.00 100.00 0.00Long-Term Notes 0.00 0.00 0.00 3,000,000.00 0.00

1,525.70 1,018.87 513.82 3,001,231.30 500.00


Purchased ServicesConstruction Services 0.00 0.00 0.00 1,364,112.80 1,597,849.00Employee Travel/Training 0.00 0.00 0.00 0.00 0.00

Non-Capital ObjectsGeneral Supplies 0.00 0.00 0.00 0.00 0.00Instructional Computer Software 0.00 0.00 0.00 0.00 0.00

Capital ObjectsEquipment Purchase - Addition 0.00 0.00 0.00 0.00 0.00

Other ObjectsAdjustment 0.00 0.00 0.00 0.00 0.00

Other ObjectsDebt Service 0.00 0.00 0.00 38,183.00 0.00

0.00 0.00 0.00 1,402,295.80 1,597,849.00

Beginning Fund Balance 243,179.08 244,704.78 245,723.65 246,237.47 1,845,172.97Ending Fund Balance 244,704.78 245,723.65 246,237.47 1,845,172.97 247,823.97

CAPITAL PROJECTS FUND

REVENUES BY SOURCE


139


This fund is used to account for transactions related to capital projects of the District. Therevenue for this fund comes from interest earnings on investments. Because there is no plannedcapital projects at this time, there is currently no expenditure activity recorded for this fund.


Revenue from Local SourcesInterest on Investments 1,525.70 1,018.87 513.82 460.48 500.00

1,525.70 1,018.87 513.82 460.48 500.00


CAPITAL EXPANSION FUND

REVENUES BY SOURCE

140


This fund is used to account for transactions related to long term capital projects of the District. The revenue for this fund comes from interfund transfers. Because there is no plannedcapital projects at this time, there is currently no expenditure activity recorded for this fund.The school board took action during the 2014-15 fiscal year to establish this fund with the expectation that revenue as it becomes available may be deposited into this fund for thepurpose of addressing future capital outlay needs.


Interfund Transfers 0.00 0.00 0.00 100.00 0.000.00 0.00 0.00 100.00 0.00


LONG TERM CAPITAL IMPROVEMENT TRUST FUND

REVENUES BY SOURCE

141


This fund is used to report capital project fund activities not required to be reported in Funds 41or 48. The District may account for in such projects in Funds 42, 43, 46, 47 (not presentlyassigned by DPI) and/or Fund 49. If the District uses funds other than Fund 49, the Districtmust combine and report these funds as Fund 49. A fund balance may exist in this fund.


Revenue Interest on Investments 0.00 0.00 0.00 670.82 0.00Long-Term Notes 0.00 0.00 0.00 3,000,000.00 0.00

0.00 0.00 0.00 3,000,670.82 0.00


Purchased ServicesConstruction Services 0.00 0.00 0.00 1,364,112.80 1,597,849.00

Other ObjectsDebt Service 0.00 0.00 0.00 38,183.00 0.00

0.00 0.00 0.00 1,402,295.80 1,597,849.00

Beginning Fund Balance 0.00 0.00 0.00 0.00 1,598,375.02Ending Fund Balance 0.00 0.00 0.00 1,598,375.02 526.02

OTHER CAPITAL PROJECT FUND

REVENUES BY SOURCE


142


This fund is used to account for gifts and donations specified for the benefit of privateindividuals and organizations not under the control of the school board. Scholarships arerecorded in this fund. Because there are no anticipated expenditures for this fund for the2014-15 budget year, no expenditure activity is recorded.


Revenue from Local SourcesInterest 13.76 8.75 3.20 5.91 5.00

13.76 8.75 3.20 5.91 5.00


PRIVATE PURPOSE TRUST FUND

REVENUES BY SOURCE

143



Interfund Transfers 0.00 0.00 226.10 0.00 112,797.00Revenue from Local Sources 893,166.64 932,684.18 888,692.88 865,745.12 826,614.00Revenue from State Sources 20,286.20 21,549.70 22,553.56 22,616.49 22,600.00Revenue from Federal Sources 664,259.39 702,941.41 706,899.76 739,954.62 712,200.00Other Revenues 2,375.96 19,447.78 976.35 1,591.65 0.00

1,580,088.19 1,676,623.07 1,619,348.65 1,629,907.88 1,674,211.00


Salaries 428,971.45 448,601.57 447,645.94 456,105.96 469,117.00Employee Benefits 294,668.31 416,994.03 342,627.45 365,645.47 373,760.00Purchased Services 110,092.38 88,436.26 74,942.45 78,388.02 87,375.00Non-Capital Objects 687,973.88 789,072.62 739,935.54 705,916.93 739,645.00Capital Objects 1,732.00 19,228.25 17,615.06 44,856.06 23,000.00Other Objects 16,680.49 1,496.78 1,353.18 1,259.57 2,200.00

1,540,118.51 1,763,829.51 1,624,119.62 1,652,172.01 1,695,097.00

PROPRIETARY FUNDS SUMMARY

EXPENDITURES

REVENUE

A proprietary fund is an account in which certain transactions by the school district or other types of nonprofit organizations are handled. The services that are accountable by these funds are not relative to the services that are considered to be entitled to school district patrons (taxpayers). Therefore, these accounts operate similar to a business model. The services that fit into a proprietary fund are grouped by similarities to evaluate their performance. The proprietary funds the school district tracks include the Food Service Fund (Fund 50) and the Community Service Fund (Fund 80).

Interfund Transfers7%

Revenue from Local Sources49%


1%


43%

Other Revenues0%


144


PROPRIETARY FUNDS SUMMARY

Beginning Fund Balance 95,157.87 135,127.55 47,921.11 43,150.14 20,886.01Ending Fund Balance 135,127.55 47,921.11 43,150.14 20,886.01 0.00

Salaries27.67%





Other Objects0.13%


145


The Food Service Fund is used to account for all activity related to providing meals to studentsin the school district. Per federal regulations, this fund must be a self-sustaining book of accounts separate from all other activity. Any year end fund balance must be used for futurefood service costs and cannot be transferred to other accounts. The year end fund balancein the Food Service Fund cannot be negative, and any deficits must be reimbursed throughan interfund transfer from the General Fund.

Revenue for this fund comes primarily from lunch and a la carte food sales, and state and federal reimbursements. Meal pricing for paid meals for the 2015-16 school year is as follows:

Both breakfast and lunch are served in all schools.


Interfund Transfers 0.00 0.00 226.10 0.00 112,797.00Revenue from Local Sources 880,253.64 915,840.18 862,740.88 835,978.55 826,614.00Revenue from State Sources 20,286.20 21,549.70 22,553.56 22,616.49 22,600.00Revenue from Federal Sources 664,259.39 702,941.41 706,899.76 739,954.62 712,200.00Other Revenues 2,375.96 19,447.78 976.35 1,591.65 0.00

1,567,175.19 1,659,779.07 1,593,396.65 1,600,141.31 1,674,211.00

FOOD SERVICE FUND

REVENUES BY SOURCE

Interfund Transfers6.74%

Revenue from Local Sources

49.37%


1.35%


41.83%

Other Revenues0.00%


Breakfast

Elementary Schools $1.30Middle & High School $1.40Reduced K ‐ 12 $0.25

Lunch

Elementary Schools $2.45Middle School $2.50High School $2.55Reduced K ‐ 12 $0.40

146



Interfund TransfersInterfund Payment 0.00 0.00 226.10 0.00 112,797.00

0.00 0.00 226.10 0.00 112,797.00

Revenue from Local SourcesPupil Lunches 452,773.23 476,803.20 455,491.15 474,226.65 469,114.00Adult Lunches 11,106.80 8,540.40 13,636.65 13,586.00 12,000.00Other Sales 416,373.61 430,429.99 393,452.37 347,386.13 345,000.00Interest on Investments 0.00 66.59 160.71 779.77 500.00

880,253.64 915,840.18 862,740.88 835,978.55 826,614.00

Revenue from State SourcesFood Service Aid 20,286.20 21,549.70 22,553.56 22,616.49 22,600.00

20,286.20 21,549.70 22,553.56 22,616.49 22,600.00

Revenue from Federal SourcesDonated Commodities 96,391.31 93,422.35 91,416.29 98,473.93 97,000.00Food Service Aid 567,868.08 608,578.59 614,986.27 641,480.69 615,200.00Special Projects Grant 0.00 940.47 497.20 0.00 0.00

664,259.39 702,941.41 706,899.76 739,954.62 712,200.00

Other RevenuesOther Adjustments 0.00 19,369.62 281.20 29.69 0.00Miscellaneous Revenue 2,375.96 78.16 695.15 1,561.96 0.00

2,375.96 19,447.78 976.35 1,591.65 0.00

1,567,175.19 1,659,779.07 1,593,396.65 1,600,141.31 1,674,211.00

REVENUES BY SOURCE

FOOD SERVICE FUND

147


The largest food service expenditures typically come from the labor to run the program, andthe commodity costs to supply food to the students. In addition, the school district has a needto replace some of the aging and outdated equipment used to support the food service operation. To that end, the following provides a partial list of capital expenditures planned for the 2015-16 school year:

• Blodgett Combi $23,000.00• Computer Replacement $595.00

The school district has budgeted $112,797 to subsidize Food Service expenses with an interfund transfer from the General Fund for the 2015-16 budget year. The need for this transfer was created in 2014 as a result of shifting certain benefit costs into the Food Service Fund for Food Service workers. These costs were previously recorded in the General Fund.


Salaries 421,902.77 438,363.93 431,990.90 433,634.09 469,117.00Employee Benefits 288,823.99 410,387.67 336,406.99 362,397.66 373,760.00Purchased Services 110,092.38 88,436.26 73,756.99 77,058.16 87,375.00Non-Capital Objects 687,973.88 789,072.62 737,044.50 703,199.90 739,645.00Capital Objects 1,732.00 19,228.25 17,615.06 44,856.06 23,000.00Other Objects 16,680.49 1,496.78 1,353.18 1,259.57 2,200.00

1,527,205.51 1,746,985.51 1,598,167.62 1,622,405.44 1,695,097.00

FOOD SERVICE FUND


Salaries27.67%





Other Objects0.13%


148



Salaries 421,902.77 438,363.93 431,990.90 433,634.09 469,117.00

Employee BenefitsRetirement 44,429.15 49,948.98 27,385.15 27,629.88 29,779.00Social Security 29,203.09 30,426.86 28,922.96 28,660.67 35,887.00Life Insurance 2,781.79 2,202.96 2,681.10 2,341.29 2,106.00Health Insurance 175,212.04 169,591.16 154,637.63 178,123.34 182,044.00Dental Insurance 32,676.19 28,338.08 27,367.84 23,272.44 21,853.00Other Health Benefits 0.00 49,048.88 27,402.74 27,464.82 20,036.00Disability Insurance 4,521.73 4,463.34 4,191.58 4,202.74 1,710.00Miscellaneous Benefits - Retirement 0.00 76,367.41 63,817.99 70,702.48 80,345.00

288,823.99 410,387.67 336,406.99 362,397.66 373,760.00

Purchased ServicesPersonal Services 37,754.81 34,629.60 32,607.39 35,101.70 35,400.00Property Services 6,017.45 5,384.66 6,938.22 2,726.12 6,975.00Employee Travel 734.12 546.33 751.44 261.27 700.00Fuel for Vehicle Operation 7,295.92 7,845.02 5,247.81 3,866.32 6,200.00Communication 2,024.00 2,211.98 1,604.82 880.01 1,100.00Food Comm. Handling Charge 56,266.08 37,818.67 26,607.31 34,222.74 37,000.00

110,092.38 88,436.26 73,756.99 77,058.16 87,375.00

Non-Capital ObjectsGeneral Supplies 72,775.19 87,393.02 33,438.24 31,468.12 44,295.00Food 615,198.69 696,089.68 697,902.26 666,027.78 689,450.00Non-Instructional Computer Software 0.00 5,589.92 5,704.00 5,704.00 5,900.00

687,973.88 789,072.62 737,044.50 703,199.90 739,645.00

Capital ObjectsEquipment Purchase - New 0.00 1,593.75 460.12 0.00 0.00Equipment Purchase - Replacement 1,732.00 17,634.50 17,154.94 44,856.06 23,000.00

1,732.00 19,228.25 17,615.06 44,856.06 23,000.00

Other ObjectsCash/Other Adjustments 16,680.49 1,496.78 1,127.08 1,179.57 0.00Dues/Fees/Miscellaneous 0.00 0.00 226.10 80.00 2,200.00

16,680.49 1,496.78 1,353.18 1,259.57 2,200.00

Grand Total 1,527,205.51 1,746,985.51 1,598,167.62 1,622,405.44 1,695,097.00

Beginning Fund Balance 95,157.87 135,127.55 47,921.11 43,150.14 20,886.01Ending Fund Balance 135,127.55 47,921.11 43,150.14 20,886.01 0.00


FOOD SERVICE FUND

149



Revenue from Local SourcesProperty Tax 12,913.00 16,844.00 16,844.00 16,844.00 0.00Rental Fees 0.00 0.00 9,108.00 12,922.57 0.00

12,913.00 16,844.00 25,952.00 29,766.57 0.00


Salaries 7,068.68 10,237.64 15,655.04 22,471.87 0.00

Employee BenefitsRetirement 1,122.89 1,324.30 1,073.76 1,550.31 0.00Social Security 716.71 780.73 1,154.64 1,697.50 0.00Life Insurance 88.22 74.35 64.85 0.00 0.00Health Insurance 3,534.06 4,008.70 3,491.37 0.00 0.00Dental Insurance 344.14 373.51 383.85 0.00 0.00Disability Insurance 38.30 44.77 51.99 0.00 0.00

5,844.32 6,606.36 6,220.46 3,247.81 0.00

Purchased ServicesElectricity for Other than Heat 0.00 0.00 1,185.46 1,329.86 0.00

0.00 0.00 1,185.46 1,329.86 0.00

Non-Capital ObjectsGeneral Supplies 0.00 0.00 2,891.04 2,717.03 0.00

0.00 0.00 2,891.04 2,717.03 0.00

Grand Total 12,913.00 16,844.00 25,952.00 29,766.57 0.00


COMMUNITY SERVICE FUND

REVENUES BY SOURCE


The School District of Marshfield Community Services Fund supports activities open to everyone in the community outside the usual K-12 instructional and extracurricular time periods. Direct costs to the District resulting from public access to these activities are offset in part by a levy specifically established by the Board for this purpose. Such direct costs include custodial services and additional costs associated with building maintenance and upkeep for community service based programs. The school district is not levying any taxes in this fund for the current budget year.

150

FINANCIAL - SUMMARY BY LOCATION

SALARIES 2,601,048.00

EMPLOYEE BENEFITS 1,068,588.00

PURCHASED SERVICES 184,478.00

NON‐CAPITAL OBJECTS 104,875.00

CAPITAL OBJECTS 9,000.00

OTHER OBJECTS 1,795.00

GRAND TOTAL 3,969,784.00

GRANT ELEMENTARY SCHOOL425 W. UPHAM STREET

MARSHFIELD, WI 54449 PHONE: (715) 384-4747

BUDGET 2015-16

Budget 2015-16 Expenditures by Function

Principal: Mr. Jeff DamrauAsst. Principal: Mr. Craig MichaelisEnrollment: 681Number of Teachers: 37Number of Support Staff: 23Classes per Grade Level: 4Grades Served: Kindergarten thru 6th

SALARIES65.52%

EMPLOYEE BENEFITS

27%

PURCHASED SERVICES4.65%

NON‐CAPITAL OBJECTS2.64%

CAPITAL OBJECTS0.23%

OTHER OBJECTS0.05%

Budget 2015‐16 Expenditures by Object

2,657,478

108

810

298,969

190,972

3,614

24,416

20,392

6,923

361,666

302,946

40,000

33,100

13,000

3,300

3,356

7,500

1,234

0 500,000 1,000,000 1,500,000 2,000,000 2,500,000

UNDIFFERENTIATED CURRICULUM

ENGLISH LANGUAGE

DEAF AND HARD OF HEARING IMPAIRED

CROSS‐CATEGORY

SPECIAL EDUCATION PROGRAM AIDE

STUDENT PATROL

OTHER HEALTH

LIBRARY MEDIA RESOURCES AND SERVICES

PRODUCTION OF EDUCATIONAL MEDIA

OFFICE OF THE PRINCIPAL

BUILDINGS‐0PERATION

SITES‐MAINTENANCE

BUILDINGS‐MAINTENANCE

EQUIPMENT‐MAINTENANCE

COCURRICULAR TRANSPORTATION

FIELD TRIPS

PUBLIC INFORMATION

NONINSTRUCTIONAL STAFF TRAINING

151


Audited Unaudited Budget2013-14 2014-15 2015-16

UNDIFFERENTIATED CURRICULUMSALARIES 1,562,828.85 1,843,503.29 1,804,343.00EMPLOYEE BENEFITS 619,708.85 765,147.45 778,086.00PURCHASED SERVICES 20,000.07 24,091.34 22,000.00NON-CAPITAL OBJECTS 18,874.81 20,537.46 52,804.00OTHER OBJECTS 220.00 230.00 245.00

2,221,632.58 2,653,509.54 2,657,478.00

ENGLISH LANGUAGESALARIES 0.00 0.00 100.00EMPLOYEE BENEFITS 0.00 0.00 8.00

0.00 0.00 108.00

DEAF/HARD OF HEARING IMPAIRMENTSALARIES 158,347.38 0.00 0.00EMPLOYEE BENEFITS 58,283.70 6.80 0.00PURCHASED SERVICES 506.60 0.00 0.00

217,137.68 6.80 0.00

HEARING HANDICAPP-DBS HIGH DEDEMPLOYEE BENEFITS 1,756.40 0.00 260.00

1,756.40 0.00 260.00

HEARING HANDICAPPED-HRAEMPLOYEE BENEFITS 366.63 0.00 550.00

366.63 0.00 550.00

COMBINED COST REPORTING-SPECEDSALARIES 215,356.00 228,268.00 230,701.00EMPLOYEE BENEFITS 58,231.89 61,437.96 62,842.00

273,587.89 289,705.96 293,543.00

COMBINED COST REP-DBS HIGH DEDEMPLOYEE BENEFITS 692.48 1,689.17 3,451.00

692.48 1,689.17 3,451.00

COMBINED COST REP-HRAEMPLOYEE BENEFITS 1,766.66 1,200.00 1,975.00

1,766.66 1,200.00 1,975.00

GRANT ELEMENTARY SCHOOL EXPENDITURES

152




SPECIAL ED PROGRAM AIDESALARIES 125,674.14 151,960.09 123,806.00EMPLOYEE BENEFITS 58,612.57 60,593.25 60,018.00

184,286.71 212,553.34 183,824.00

SP ED AIDE-DBS HIGH DEDEMPLOYEE BENEFITS 7,758.74 7,209.14 5,691.00

7,758.74 7,209.14 5,691.00

SPECIAL EDUCATION PROGRAM AIDEEMPLOYEE BENEFITS 0.00 0.00 1,457.00

0.00 0.00 1,457.00

SP ED SHORT TERM SUB TEACHERSSALARIES 3,420.00 0.00 0.00EMPLOYEE BENEFITS 282.56 0.00 0.00

3,702.56 0.00 0.00

STUDENT PATROLSALARIES 3,100.05 3,000.06 3,092.00EMPLOYEE BENEFITS 438.55 2,083.19 522.00

3,538.60 5,083.25 3,614.00

HEALTH - OTHERSALARIES 14,425.30 20,203.77 19,962.00EMPLOYEE BENEFITS 3,506.29 4,468.45 4,454.00

17,931.59 24,672.22 24,416.00

INSTRUCTIONAL STAFF TRANINGPURCHASED SERVICES 89.67 25.26 0.00

89.67 25.26 0.00

LIBRARY MEDIA RESOURCE/SERVICENON-CAPITAL OBJECTS 17,997.04 18,259.35 20,392.00

17,997.04 18,259.35 20,392.00

PRODUCTION/EDUCATIONAL MEDIANON-CAPITAL OBJECTS 5,658.62 10,235.87 6,923.00CAPITAL OBJECTS 308.85 303.64 0.00

5,967.47 10,539.51 6,923.00

153




OFFICE OF THE PRINCIPALSALARIES 257,106.99 265,064.92 269,109.00EMPLOYEE BENEFITS 88,181.05 86,118.40 86,775.00PURCHASED SERVICES 429.00 0.00 1,000.00NON-CAPITAL OBJECTS 1,907.43 1,681.11 3,232.00OTHER OBJECTS 1,500.00 1,500.00 1,550.00

349,124.47 354,364.43 361,666.00

OPERATION OF BUILDINGSSALARIES 145,574.33 151,015.97 149,935.00EMPLOYEE BENEFITS 57,384.95 60,972.54 62,499.00PURCHASED SERVICES 75,179.51 63,666.77 69,088.00NON-CAPITAL OBJECTS 25,345.21 21,120.44 21,424.00CAPITAL OBJECTS 7,518.00 0.00 0.00

311,002.00 296,775.72 302,946.00

SITE REPAIRSPURCHASED SERVICES 4,011.00 7,275.90 40,000.00NON-CAPITAL OBJECTS 101.58 761.09 0.00

4,112.58 8,036.99 40,000.00

BUILDING REPAIRSPURCHASED SERVICES 21,870.48 44,606.50 33,000.00NON-CAPITAL OBJECTS 348.45 650.00 100.00

22,218.93 45,256.50 33,100.00

OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 3,697.32 1,049.36 4,000.00NON-CAPITAL OBJECTS 345.13 2,318.05 0.00CAPITAL OBJECTS 0.00 12,180.59 9,000.00

4,042.45 15,548.00 13,000.00

FACILITIES REMODELINGPURCHASED SERVICES 8,494.53 0.00 0.00

8,494.53 0.00 0.00

CO-CURRICULAR TRANSPORTATION PURCHASED SERVICES 154.58 0.00 3,300.00

154.58 0.00 3,300.00

FIELD TRIPS - CLASSROOMPURCHASED SERVICES 6,503.42 7,220.60 3,356.00

154




6,503.42 7,220.60 3,356.00

PUBLIC INFORMATIONPURCHASED SERVICES 7,687.44 6,629.14 7,500.00

7,687.44 6,629.14 7,500.00

NON-INSTRUCT STAFF TRAINING PURCHASED SERVICES 84.43 1,428.94 1,234.00

84.43 1,428.94 1,234.00

TOTAL: 3,671,637.53 3,959,713.86 3,969,784.00

155


SALARIES 1,298,356.00

EMPLOYEE BENEFITS 529,239.00






LINCOLN ELEMENTARY SCHOOL1201 E 17TH STREET


BUDGET 2015-16


Principal: Mrs. Brooke BargenderEnrollment: 340Number of Teachers: 21Number of Support Staff: 9Classes per Grade Level: 2Grades Served: Kindergarten thru 6th

SALARIES65.66%

EMPLOYEE BENEFITS26.76%




OTHER OBJECTS0.06%


1,149,896

5,383

87,868

232,161

76,441

1,736

15,644

6,100

178,869

162,704

2,500

40,200

1,250

6,281

6,000

2,671

1,700

0 300,000 600,000 900,000 1,200,000


PHYSICAL EDUCATION

SPEECH/LANGUAGE

CROSS‐CATEGORY


STUDENT PATROL





SITES‐MAINTENANCE



FACILITIES ACQUISITION & REMODELING

REMODELING

FIELD TRIPS

PUBLIC INFORMATION

156



UNDIFFERENTIATED CURRICULUMSALARIES 920,252.53 844,229.99 800,346.00EMPLOYEE BENEFITS 332,452.25 324,761.13 332,742.00PURCHASED SERVICES 6,285.61 5,210.36 6,000.00NON-CAPITAL OBJECTS 7,421.45 10,828.81 10,608.00OTHER OBJECTS 220.00 230.00 200.00

1,266,631.84 1,185,260.29 1,149,896.00

PHYSICAL EDUCATIONEMPLOYEE BENEFITS 0.00 0.00 5,383.00

0.00 0.00 5,383.00

SPEECH/LANGUAGESALARIES 0.00 0.00 60,796.00EMPLOYEE BENEFITS 0.00 0.00 27,072.00

0.00 0.00 87,868.00


175,065.96 176,303.10 229,018.00

COMBINED COST REP-DBS HIGH DEDEMPLOYEE BENEFITS 256.82 1,597.11 2,560.00

256.82 1,597.11 2,560.00

COMBINED COST REP-HRAEMPLOYEE BENEFITS 1,200.00 1,200.00 583.00

1,200.00 1,200.00 583.00


112,049.03 132,074.72 76,441.00

SP ED AIDE-DBS HIGH DEDEMPLOYEE BENEFITS 881.83 1,688.79 0.00

881.83 1,688.79 0.00

SP ED SHORT TERM SUB TEACHERSSALARIES 945.00 0.00 0.00EMPLOYEE BENEFITS 72.33 0.00 0.00

LINCOLN ELEMENTARY SCHOOL EXPENDITURES

157




1,017.33 0.00 0.00

STUDENT PATROLSALARIES 1,550.00 1,550.01 1,484.00EMPLOYEE BENEFITS 219.95 220.79 252.00

1,769.95 1,770.80 1,736.00

HEALTH - OTHERSALARIES 12,498.15 12,445.14 0.00EMPLOYEE BENEFITS 2,885.26 1,920.88 0.00

15,383.41 14,366.02 0.00


41.88 6.06 0.00


11,715.43 14,885.68 15,644.00

PRODUCTION/EDUCATIONAL MEDIANON-CAPITAL OBJECTS 4,586.61 4,185.32 6,100.00CAPITAL OBJECTS 308.85 0.00 0.00

4,895.46 4,185.32 6,100.00

OFFICE OF THE PRINCIPALSALARIES 124,880.96 135,201.24 128,603.00EMPLOYEE BENEFITS 67,358.63 56,691.01 49,246.00NON-CAPITAL OBJECTS 290.78 70.92 100.00CAPITAL OBJECTS 0.00 309.00 0.00OTHER OBJECTS 918.00 178.00 920.00

193,448.37 192,450.17 178,869.00

OPERATION OF BUILDINGSSALARIES 80,035.69 82,603.99 80,233.00EMPLOYEE BENEFITS 30,397.28 32,366.32 32,836.00PURCHASED SERVICES 42,770.42 36,832.43 39,290.00NON-CAPITAL OBJECTS 14,249.59 13,998.88 10,345.00CAPITAL OBJECTS 4,141.26 0.00 0.00

171,594.24 165,801.62 162,704.00

158




SITE REPAIRSPURCHASED SERVICES 1,776.00 135.00 2,500.00NON-CAPITAL OBJECTS 2,524.85 212.53 0.00

4,300.85 347.53 2,500.00


15,770.40 25,059.49 40,200.00

OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 1,543.55 553.80 750.00NON-CAPITAL OBJECTS 1,424.65 390.95 500.00CAPITAL OBJECTS 956.46 37,578.00 0.00

3,924.66 38,522.75 1,250.00

FACILITIES ACQUISITION & REMODELINGCAPITAL OBJECTS 0.00 0.00 6,281.00

0.00 0.00 6,281.00

REMODELINGPURCHASED SERVICES 0.00 0.00 6,000.00

0.00 0.00 6,000.00


3,016.45 2,802.77 2,671.00


1,723.77 1,401.59 1,700.00

NON-INSTRUCT STAFF TRAINING PURCHASED SERVICES 0.00 44.75 0.00

0.00 44.75 0.00

ADJUSTMENTS & REFUNDSOTHER OBJECTS 393.35 0.00 0.00

393.35 0.00 0.00

TOTAL: 1,985,081.03 1,959,768.56 1,977,404.00

159


SALARIES 1,331,895.00






MADISON ELEMENTARY SCHOOL510 N PALMETTO AVENUE


BUDGET 2015-16


SALARIES66.23%




OTHER OBJECTS0.06%


Principal: Dr. Greg KasterEnrollment: 343Number of Teachers: 20Number of Support Staff: 9Classes per Grade Level: 2 to 3Grades Served: Kindergarten thru 6th

1,292,174

170,577

139,073

1,832

19,304

200

16,306

5,600

201,998

141,116

2,875

7,400

2,100

4,189

5,760

500

0 300,000 600,000 900,000 1,200,000


CROSS‐CATEGORY


STUDENT PATROL

OTHER HEALTH

INSTRUCTIONAL STAFF TRAINING





SITES‐MAINTENANCE



FIELD TRIPS

PUBLIC INFORMATION


160



UNDIFFERENTIATED CURRICULUMSALARIES 915,581.29 849,560.48 904,525.00EMPLOYEE BENEFITS 382,666.89 327,642.59 368,072.00PURCHASED SERVICES 5,864.43 5,140.71 6,000.00NON-CAPITAL OBJECTS 12,531.65 8,930.20 13,177.00OTHER OBJECTS 365.00 230.00 400.00

1,317,009.26 1,191,503.98 1,292,174.00


177,458.52 166,193.59 170,560.00

COMBINED COST REP-HRAEMPLOYEE BENEFITS 300.00 100.00 17.00

300.00 100.00 17.00


204,462.13 210,848.48 132,332.00

SP ED AIDE-DBS HIGH DEDEMPLOYEE BENEFITS 7,919.22 480.90 5,396.00

7,919.22 480.90 5,396.00


0.00 0.00 1,345.00


1,840.86 0.00 0.00


1,714.12 1,717.62 1,832.00

HEALTH - OTHERSALARIES 16,373.23 17,399.16 16,754.00

MADISON ELEMENTARY SCHOOL EXPENDITURES

161




EMPLOYEE BENEFITS 2,602.93 2,720.87 2,550.0018,976.16 20,120.03 19,304.00


200.00 0.00 200.00


13,288.12 15,296.66 16,306.00

PRODUCTION/EDUCATIONAL MEDIANON-CAPITAL OBJECTS 4,877.69 7,297.92 5,600.00CAPITAL OBJECTS 28,101.75 0.00 0.00

32,979.44 7,297.92 5,600.00

OFFICE OF THE PRINCIPALSALARIES 129,071.05 134,535.55 136,454.00EMPLOYEE BENEFITS 66,557.06 61,608.87 64,369.00PURCHASED SERVICES 0.00 0.00 50.00NON-CAPITAL OBJECTS 863.87 492.03 350.00OTHER OBJECTS 750.00 750.00 775.00

197,241.98 197,386.45 201,998.00

OPERATION OF BUILDINGSSALARIES 77,940.10 77,776.58 51,800.00EMPLOYEE BENEFITS 36,114.63 36,461.32 28,702.00PURCHASED SERVICES 52,213.25 45,380.66 48,571.00NON-CAPITAL OBJECTS 14,145.59 14,198.12 12,043.00

180,413.57 173,816.68 141,116.00

SITE REPAIRSPURCHASED SERVICES 0.00 221.90 2,875.00NON-CAPITAL OBJECTS 80.35 236.00 0.00

80.35 457.90 2,875.00

BUILDING REPAIRSPURCHASED SERVICES 5,182.75 6,124.03 7,300.00NON-CAPITAL OBJECTS 0.00 1,286.33 100.00

5,182.75 7,410.36 7,400.00

162




OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 3,350.22 2,761.92 2,100.00NON-CAPITAL OBJECTS 235.01 170.80 0.00CAPITAL OBJECTS 0.00 974.00 0.00

3,585.23 3,906.72 2,100.00


4,570.83 5,115.84 4,189.00


2,812.90 7,524.24 5,760.00


14.17 894.73 500.00

TOTAL: 2,170,049.61 2,010,072.10 2,011,004.00

163


SALARIES 1,210,060.00







NASONVILLE ELEMENTARY SCHOOL11044 US HIGHWAY 10


BUDGET 2015-16


Principal: Mrs. Char UlrichEnrollment: 292Number of Teachers: 17Number of Support Staff: 9Classes per Grade Level: 1 to 2Grades Served: Kindergarten thru 6th

SALARIES63.92%





OTHER OBJECTS0.05%


1,270,424

104,558

70,751

15,714

5,850

1,500

192,834

190,558

4,000

18,050

7,600

3,873

7,260

0 400,000 800,000 1,200,000


CROSS‐CATEGORY




OFFICE OF THE SUPERINTENDENT



SITES‐MAINTENANCE



FIELD TRIPS

PUBLIC INFORMATION

164



UNDIFFERENTIATED CURRICULUMSALARIES 923,967.46 950,972.86 888,561.00EMPLOYEE BENEFITS 354,930.48 383,965.11 367,398.00PURCHASED SERVICES 5,372.79 6,157.28 6,000.00NON-CAPITAL OBJECTS 7,624.33 9,355.24 8,235.00CAPITAL OBJECTS 7,432.40 392.92 0.00OTHER OBJECTS 220.00 230.00 230.00

1,299,547.46 1,351,073.41 1,270,424.00


159,504.36 100,691.65 102,823.00

COMBINED COST REP-DBS HIGH DEDEMPLOYEE BENEFITS 2,659.04 822.37 1,152.00

2,659.04 822.37 1,152.00


2,000.00 1,400.00 583.00


68,037.41 88,544.26 70,751.00

SP ED AIDE-DBS HIGH DEDEMPLOYEE BENEFITS 0.00 746.81 0.00

0.00 746.81 0.00

SP ED SHORT TERM SUB TEACHERSSALARIES 315.00 0.00 0.00EMPLOYEE BENEFITS 36.06 0.00 0.00

351.06 0.00 0.00


0.00 94.08 0.00


NASONVILLE ELEMENTARY SCHOOL EXPENDITURES

165




11,320.16 10,308.38 15,714.00

PRODUCTION/EDUCATIONAL MEDIANON-CAPITAL OBJECTS 4,937.69 9,081.18 5,850.00CAPITAL OBJECTS 308.85 1,499.43 0.00

5,246.54 10,580.61 5,850.00

OFFICE OF THE SUPERINTENDENTEMPLOYEE BENEFITS 0.00 0.00 1,500.00

0.00 0.00 1,500.00

OFFICE OF THE PRINCIPALSALARIES 127,341.98 132,835.35 128,031.00EMPLOYEE BENEFITS 65,990.99 60,807.28 63,078.00PURCHASED SERVICES 133.93 130.08 0.00NON-CAPITAL OBJECTS 999.67 1,205.07 950.00OTHER OBJECTS 750.00 750.00 775.00

195,216.57 195,727.78 192,834.00


208,627.82 220,426.87 190,558.00

SITE REPAIRSPURCHASED SERVICES 5,059.00 5,738.00 3,600.00NON-CAPITAL OBJECTS 63.00 1,088.00 400.00

5,122.00 6,826.00 4,000.00

BUILDING REPAIRSPURCHASED SERVICES 8,580.33 5,728.34 17,950.00

8,580.33 5,728.34 17,950.00

BUILDINGS-MAINTENANCENON-CAPITAL OBJECTS 0.00 0.00 100.00

0.00 0.00 100.00

OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 1,050.79 567.96 0.00NON-CAPITAL OBJECTS 254.92 449.40 0.00

166




CAPITAL OBJECTS 0.00 253.00 7,600.001,305.71 1,270.36 7,600.00


5,178.91 5,337.38 3,873.00


6,857.70 7,355.42 7,260.00


0.00 657.40 0.00

TOTAL: 1,979,555.07 2,007,591.12 1,892,972.00

167


SALARIES 1,630,078.00




OTHER OBJECTS 995.00


WASHINGTON ELEMENTARY SCHOOL1112 W 11TH STREET


BUDGET 2015-16


Principal: Mrs. Peg GeeganEnrollment: 357Number of Teachers: 20Number of Support Staff: 11Classes per Grade Level: 2Grades Served: Pre-Kindergarten thru 6th

SALARIES64.47%



NON‐CAPITAL OBJECTS2.11% OTHER OBJECTS

0.04%


1,438,797

174,291

583

237,745

204,230

1,590

57,882

15,914

5,600

203,281

165,992

2,250

10,600

1,900

2,153

3,771

2,025

0 400,000 800,000 1,200,000


EARLY CHILDHOOD

EARLY CHILDHOOD‐HRA

CROSS‐CATEGORY


STUDENT PATROL

OTHER HEALTH





SITES‐MAINTENANCE



FACILITIES ACQUISITION & REMODELING

FIELD TRIPS

PUBLIC INFORMATION

168



UNDIFFERENTIATED CURRICULUMSALARIES 1,075,564.92 1,086,014.82 992,713.00EMPLOYEE BENEFITS 438,761.14 451,978.12 420,554.00PURCHASED SERVICES 7,360.87 9,443.64 8,000.00NON-CAPITAL OBJECTS 7,054.66 13,518.30 17,310.00CAPITAL OBJECTS 6,762.24 876.14 0.00OTHER OBJECTS 220.00 230.00 220.00

1,535,723.83 1,562,061.02 1,438,797.00

EARLY CHILDHOODSALARIES 116,284.00 126,843.97 121,602.00EMPLOYEE BENEFITS 43,251.63 45,553.65 51,989.00PURCHASED SERVICES 0.00 472.47 700.00NON-CAPITAL OBJECTS 105.00 0.00 0.00

159,640.63 172,870.09 174,291.00

EARLY CHILDHOOD-DBS HIGH DEDUCEMPLOYEE BENEFITS 2,791.43 2,769.16 0.00

2,791.43 2,769.16 0.00

EARLY CHILDHOOD-HRAEMPLOYEE BENEFITS 1,000.00 1,200.00 583.00

1,000.00 1,200.00 583.00

DEAF/HARD OF HEARING IMPAIRMENSALARIES 11,161.02 0.00 0.00EMPLOYEE BENEFITS 1,776.36 0.00 0.00

12,937.38 0.00 0.00

COMBINED COST REPORTING-SPECEDSALARIES 115,695.92 153,815.17 164,483.00EMPLOYEE BENEFITS 41,766.03 63,373.51 72,321.00PURCHASED SERVICES 0.00 67.63 100.00

157,461.95 217,256.31 236,904.00

COMBINED COST REP-DBS HIGH DEDEMPLOYEE BENEFITS 4,399.98 1,940.20 307.00

4,399.98 1,940.20 307.00


1,400.00 1,900.00 534.00

WASHINGTON ELEMENTARY SCHOOL EXPENDITURES

169





86,475.80 199,011.96 201,034.00


1,363.46 5,525.06 2,450.00

SPECIAL EDUCATION PROGRAM AIDEEMPLOYEE BENEFITS 0.00 0.00 746.00

0.00 0.00 746.00


3,051.82 0.00 0.00


1,713.35 1,715.38 1,590.00


48,592.06 50,540.82 57,882.00

NURSE ASST-DBS HIGH DEDUCTIBLEEMPLOYEE BENEFITS 1,185.18 1,500.00 0.00

1,185.18 1,500.00 0.00


34.00 0.00 0.00


12,758.14 13,113.03 15,914.00

170




PRODUCTION/EDUCATIONAL MEDIANON-CAPITAL OBJECTS 4,463.63 9,208.29 5,600.00CAPITAL OBJECTS 308.85 1,316.00 0.00

4,772.48 10,524.29 5,600.00

OFFICE OF THE PRINCIPALSALARIES 122,728.62 135,357.25 137,637.00EMPLOYEE BENEFITS 64,241.87 62,148.46 63,979.00PURCHASED SERVICES 0.00 352.80 0.00NON-CAPITAL OBJECTS 242.97 670.48 890.00OTHER OBJECTS 849.00 849.00 775.00

188,062.46 199,377.99 203,281.00

OPERATION OF PLANTSALARIES 76.65 0.00 0.00EMPLOYEE BENEFITS 5.87 0.00 0.00

82.52 0.00 0.00

OPERATION OF BUILDINGSSALARIES 74,928.65 83,140.58 80,715.00EMPLOYEE BENEFITS 20,588.23 22,754.52 22,501.00PURCHASED SERVICES 54,725.04 47,433.08 51,271.00NON-CAPITAL OBJECTS 17,863.01 16,199.08 11,505.00CAPITAL OBJECTS 691.70 0.00 0.00

168,796.63 169,527.26 165,992.00

SITE REPAIRSPURCHASED SERVICES 690.10 6,548.50 2,250.00NON-CAPITAL OBJECTS 212.85 475.00 0.00

902.95 7,023.50 2,250.00

BUILDING REPAIRSPURCHASED SERVICES 8,726.42 5,872.89 10,500.00NON-CAPITAL OBJECTS 0.00 1,286.33 100.00

8,726.42 7,159.22 10,600.00

OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 4,884.67 2,052.14 1,900.00NON-CAPITAL OBJECTS 1,309.20 195.59 0.00CAPITAL OBJECTS 0.00 974.00 0.00

6,193.87 3,221.73 1,900.00

171




FACILITIES ACQUISITION & REMODELINGNON-CAPITAL OBJECTS 0.00 0.00 2,153.00

0.00 0.00 2,153.00


4,012.79 3,327.81 3,771.00


2,429.13 2,325.97 2,025.00


12.36 691.04 0.00

TOTAL: 2,414,520.62 2,634,581.84 2,528,604.00

172


SALARIES 1,452,491.00





ALL ELEMENTARY LEVEL OPERATIONS1010 E 4TH STREET



BUDGET 2015-16

All Elementary Level Operations account for all expenditures that are not specific to a particular elementary school location but provide and support elementary instruction. These expenditures are for the staff that travel between the elementary schools to provide instructional services. Within this "location", staff salary and benefit costs for elementary itinerant Special Education, Guidance, Social Work, Music, Art, and Physical Education Instructors are tracked. The largest expenditure within this location is for staff salaries.

Staff ServicingMultiple Elementary Schools(Full‐Time Equivalencies)

AREA FTEArt 2.5Music 5.5Phy. Ed. 3Special Education 1Social Work 2

Guidance 1

SALARIES68.18%





76,710

331,249

498,898

293,077

480,926

13,158

175

112,893

308,385

1,016

724

700

900

330

150

10,100

300

600

120

0 100,000 200,000 300,000 400,000 500,000


ART

MUSIC

PHYSICAL EDUCATION

SPEECH/LANGUAGE

COCURRICULAR MUSIC

STUDENT PATROL

GIFTED AND TALENTED

SOCIAL WORK

SOCIAL WORK ‐ LICENSED

SOCIAL WORK ‐ NON‐LICENSED

GUIDANCE

INFORMATION‐GUIDANCE

PUPIL ACCOUNTING




FIELD TRIPS

PUBLIC INFORMATION

173



UNDIFFERENTIATED CURRICULUMPURCHASED SERVICES 0.00 196.00 0.00NON-CAPITAL OBJECTS 195,372.62 28,497.33 76,710.00

195,372.62 28,693.33 76,710.00

ARTSALARIES 226,148.81 228,556.67 231,130.00EMPLOYEE BENEFITS 78,389.16 81,191.05 82,433.00PURCHASED SERVICES 541.59 351.10 500.00NON-CAPITAL OBJECTS 17,384.36 16,310.81 17,186.00

322,463.92 326,409.63 331,249.00

MUSICSALARIES 344,522.16 352,852.76 353,728.00EMPLOYEE BENEFITS 124,083.84 133,109.35 136,808.00PURCHASED SERVICES 2,960.27 1,744.08 4,905.00NON-CAPITAL OBJECTS 966.70 1,169.37 3,457.00

472,532.97 488,875.56 498,898.00

PHYSICAL EDUCATIONSALARIES 249,049.00 226,529.00 201,443.00EMPLOYEE BENEFITS 98,219.64 81,765.78 85,104.00PURCHASED SERVICES 2,045.66 897.61 1,360.00NON-CAPITAL OBJECTS 3,418.29 5,368.46 5,170.00

352,732.59 314,560.85 293,077.00

SPEECH/LANGUAGESALARIES 405,588.44 426,889.77 352,131.00EMPLOYEE BENEFITS 142,715.81 149,455.16 120,130.00PURCHASED SERVICES 2,400.53 2,160.22 2,800.00

550,704.78 578,505.15 475,061.00

SPEECH THERAPIST-DBS HIGH DEDEMPLOYEE BENEFITS 7,337.79 3,346.81 4,171.00

7,337.79 3,346.81 4,171.00

SPEECH THERAPIST-HRAEMPLOYEE BENEFITS 3,908.00 3,594.00 1,694.00

3,908.00 3,594.00 1,694.00

CO-CURRICULAR MUSIC SALARIES 7,800.00 9,300.06 11,344.00

ALL ELEMENTARY SCHOOL EXPENDITURES

174





STUDENT PATROLNON-CAPITAL OBJECTS 138.20 150.75 175.00

138.20 150.75 175.00

GIFTED/TALENTEDSALARIES 0.00 82,603.08 79,245.00EMPLOYEE BENEFITS 0.00 32,788.52 33,148.00PURCHASED SERVICES 0.00 65.02 0.00NON-CAPITAL OBJECTS 0.00 2,736.13 500.00OTHER OBJECTS 0.00 515.00 0.00

0.00 118,707.75 112,893.00

SOCIAL WORKERSALARIES 212,939.03 219,728.95 223,470.00EMPLOYEE BENEFITS 66,386.37 76,991.19 83,315.00NON-CAPITAL OBJECTS 1,296.00 598.00 1,600.00

280,621.40 297,318.14 308,385.00

SOCIAL WORKER-DBS HIGH DEDEMPLOYEE BENEFITS 1,857.00 1,999.90 1,016.00

1,857.00 1,999.90 1,016.00

SOCIAL WORKER-HRAEMPLOYEE BENEFITS 1,599.96 2,266.66 724.00

1,599.96 2,266.66 724.00

GUIDANCENON-CAPITAL OBJECTS 827.27 1,312.92 700.00

827.27 1,312.92 700.00

INFORMATION/GUIDANCEPURCHASED SERVICES 476.00 660.44 900.00

476.00 660.44 900.00

PUPIL ACCOUNTINGPURCHASED SERVICES 0.00 112.00 230.00NON-CAPITAL OBJECTS 91.01 162.00 100.00

91.01 274.00 330.00

175




OCCUPATIONAL THERAPYPURCHASED SERVICES 112.87 0.00 0.00

112.87 0.00 0.00


0.00 271.45 150.00

LIBRARY MEDIA RESOURCE/SERVICENON-CAPITAL OBJECTS 2,248.95 0.00 0.00

2,248.95 0.00 0.00

PRODUCTION/EDUCATIONAL MEDIACAPITAL OBJECTS 162,505.25 0.00 0.00

162,505.25 0.00 0.00

OFFICE OF THE PRINCIPALNON-CAPITAL OBJECTS 9,790.89 9,806.64 10,100.00

9,790.89 9,806.64 10,100.00

COCURRICULAR TRANSPORTATIONPURCHASED SERVICES 0.00 0.00 300.00

0.00 0.00 300.00

FIELD TRIPS - CLASSROOMPURCHASED SERVICES 739.44 390.22 600.00

739.44 390.22 600.00

PUBLIC INFORMATIONPURCHASED SERVICES 0.00 117.01 120.00

0.00 117.01 120.00

TOTAL: 2,374,966.62 2,187,884.87 2,130,411.00

176


SALARIES 3,062,326.00


PURCHASED SERVICES 1,367,255.00





MARSHFIELD MIDDLE SCHOOL900 E 4TH STREET


BUDGET 2015-16

Principal: Mr. Mike NicksicInterim Associate Principal: Mr. Mike DevineEnrollment: 568Number of Teachers: 35Number of Support Staff: 21Number of Courses: 46Grades Served: 7-8

SALARIES50.53%





OTHER OBJECTS0.11%


177



1,903

65,031

419,561

128,650

381,502

180,228

370,406

391,973

50,597

500

153,010

129,442

187,136

66,289

191,118

32,709

480,086

193,924

1,663

1,638

1,685

149,200

2,569

7,130

286

80,526

1,019

92

71,349

1,239

40,546

1,100

19,930

10,586

8,845

450,340

404,351

130,725

136,450

8,800

1,056,952

34,564

5,300

7,650

1,550

0 400,000 800,000 1,200,000


ART

ENGLISH LANGUAGE

FOREIGN LANGUAGES

MATHEMATICS

MUSIC

SCIENCE

SOCIAL SCIENCES

SCHOOL‐WITHIN‐A‐SCHOOL

ALTERNATIVE COURSE OF EDUCATION

BUSINESS EDUCATION

FAMILY AND CONSUMER EDUCATION 7‐8

TECHNOLOGY EDUCATION 7‐8

HEALTH

PHYSICAL EDUCATION

SPEECH/LANGUAGE

CROSS‐CATEGORY


FUTURE HOMEMAKERS OF AMERICA

SKILLS USA

YEARBOOK

ATHLETIC/SPORT

CHEERLEADING

COCURRICULAR MUSIC

STUDENT COUNCIL

GUIDANCE

GUIDANCE ‐ LICENSED

GUIDANCE ‐ NON‐LICENSED

OTHER GUIDANCE

OTHER GUIDANCE ‐ NON‐LICENSED

OTHER HEALTH




ATHLETICS



SITES‐MAINTENANCE



REMODELING


FIELD TRIPS

PUBLIC INFORMATION


178



UNDIFFERENTIATED CURRICULUMSALARIES 0.00 1,854.25 1,709.00EMPLOYEE BENEFITS 0.00 236.81 194.00

0.00 2,091.06 1,903.00

REGULAR CURRICULUMNON-CAPITAL OBJECTS 0.00 2,081.18 0.00

0.00 2,081.18 0.00

ARTSALARIES 38,502.36 38,978.70 40,603.00EMPLOYEE BENEFITS 9,929.66 10,292.57 10,762.00PURCHASED SERVICES 0.00 64.45 0.00NON-CAPITAL OBJECTS 4,279.23 5,529.62 13,666.00

52,711.25 54,865.34 65,031.00

ENGLISH LANGUAGESALARIES 298,355.88 307,218.47 308,165.00EMPLOYEE BENEFITS 104,246.61 105,903.13 108,011.00NON-CAPITAL OBJECTS 704.04 48,294.24 3,155.00OTHER OBJECTS 120.00 130.00 230.00

403,426.53 461,545.84 419,561.00

FOREIGN LANGUAGESALARIES 98,829.25 100,462.16 104,667.00EMPLOYEE BENEFITS 22,655.43 22,954.82 21,083.00PURCHASED SERVICES 0.00 37.07 0.00NON-CAPITAL OBJECTS 2,604.00 2,308.12 2,900.00

124,088.68 125,762.17 128,650.00

MATHEMATICSSALARIES 261,630.12 262,608.84 265,446.00EMPLOYEE BENEFITS 104,732.50 104,760.90 113,494.00NON-CAPITAL OBJECTS 3,818.00 467.17 2,462.00OTHER OBJECTS 65.00 45.00 100.00

370,245.62 367,881.91 381,502.00

MUSICSALARIES 110,736.24 113,177.60 113,049.00EMPLOYEE BENEFITS 42,938.35 53,719.23 54,104.00PURCHASED SERVICES 4,666.00 4,790.15 4,810.00NON-CAPITAL OBJECTS 2,213.99 3,645.05 6,425.00

MARSHFIELD MIDDLE SCHOOL EXPENDITURES

179




CAPITAL OBJECTS 4,548.00 0.00 0.00OTHER OBJECTS 2,224.00 1,392.00 1,840.00

167,326.58 176,724.03 180,228.00

SCIENCESALARIES 250,175.00 253,452.48 263,998.00EMPLOYEE BENEFITS 81,813.21 90,419.58 95,313.00PURCHASED SERVICES 450.00 465.00 496.00NON-CAPITAL OBJECTS 5,114.90 11,454.96 10,599.00CAPITAL OBJECTS 0.00 3,214.04 0.00

337,553.11 359,006.06 370,406.00

SOCIAL STUDIESSALARIES 295,695.32 298,029.87 287,261.00EMPLOYEE BENEFITS 106,196.82 108,269.42 104,262.00NON-CAPITAL OBJECTS 338.55 88,039.85 340.00OTHER OBJECTS 100.00 100.00 110.00

402,330.69 494,439.14 391,973.00

CAREER DEVELOPMENTSALARIES 25,618.66 26,087.87 25,766.00EMPLOYEE BENEFITS 11,394.77 24,052.23 24,831.00

37,013.43 50,140.10 50,597.00

ALTERNATIVE SCHOOLNON-CAPITAL OBJECTS 0.00 151.33 500.00

0.00 151.33 500.00

BUSINESS EDUCATIONSALARIES 106,769.00 107,984.00 111,102.00EMPLOYEE BENEFITS 38,388.04 40,245.27 41,908.00PURCHASED SERVICES 0.00 28.98 0.00NON-CAPITAL OBJECTS 0.00 211.00 0.00

145,157.04 148,469.25 153,010.00

HOME ECONOMICS, FAMILY FOCUSSALARIES 52,592.00 70,092.20 82,234.00EMPLOYEE BENEFITS 26,555.23 37,130.26 44,108.00PURCHASED SERVICES 0.00 43.00 0.00NON-CAPITAL OBJECTS 1,541.33 1,919.81 3,100.00

80,688.56 109,185.27 129,442.00

180




TECHNOLOGY EDUCATIONSALARIES 115,612.16 116,414.11 122,085.00EMPLOYEE BENEFITS 46,081.03 48,207.93 50,351.00PURCHASED SERVICES 412.82 691.65 900.00NON-CAPITAL OBJECTS 12,023.93 10,289.98 13,800.00CAPITAL OBJECTS 0.00 3,437.19 0.00OTHER OBJECTS 0.00 60.00 0.00

174,129.94 179,100.86 187,136.00

HEALTHSALARIES 78,251.04 78,363.34 57,140.00EMPLOYEE BENEFITS 30,571.08 26,838.69 8,619.00NON-CAPITAL OBJECTS 296.67 296.67 530.00

109,118.79 105,498.70 66,289.00

PHYSICAL EDUCATIONSALARIES 131,258.00 132,935.40 135,453.00EMPLOYEE BENEFITS 46,910.55 49,104.87 51,175.00PURCHASED SERVICES 490.00 1,154.35 1,990.00NON-CAPITAL OBJECTS 1,545.00 3,931.95 2,500.00

180,203.55 187,126.57 191,118.00

SPEECH/LANGUAGESALARIES 28,336.14 19,130.76 20,273.00EMPLOYEE BENEFITS 14,323.86 10,863.68 11,520.00PURCHASED SERVICES 29.26 0.00 300.00

42,689.26 29,994.44 32,093.00

SPEECH THERAPIST-DBS HIGH DEDEMPLOYEE BENEFITS 357.60 0.00 499.00

357.60 0.00 499.00

SPEECH THERAPIST-HRAEMPLOYEE BENEFITS 300.00 480.00 117.00

300.00 480.00 117.00

COMBINED COST REPORTING-SPECEDSALARIES 302,179.99 323,812.99 317,971.00EMPLOYEE BENEFITS 101,438.39 130,608.05 153,508.00NON-CAPITAL OBJECTS 0.00 908.25 1,200.00

403,618.38 455,329.29 472,679.00

181




COMBINED COST REP-DBS HIGH DEDEMPLOYEE BENEFITS 4,775.55 6,169.97 5,658.00

4,775.55 6,169.97 5,658.00


4,666.66 4,700.00 1,749.00


134,277.72 216,511.60 187,610.00


7,533.06 5,307.62 5,129.00


0.00 0.00 1,185.00


2,785.12 0.00 0.00

FCCLASALARIES 1,400.07 1,199.94 1,462.00EMPLOYEE BENEFITS 197.41 169.71 201.00

1,597.48 1,369.65 1,663.00

SKILLS USASALARIES 1,500.05 1,799.91 1,442.00EMPLOYEE BENEFITS 214.15 257.73 196.00

1,714.20 2,057.64 1,638.00

YEARBOOKSALARIES 1,600.02 1,999.98 1,481.00EMPLOYEE BENEFITS 227.60 284.59 204.00

1,827.62 2,284.57 1,685.00

182




ATHLETIC/SPORTSALARIES 81,715.12 88,929.69 105,513.00EMPLOYEE BENEFITS 9,870.62 10,886.49 11,552.00PURCHASED SERVICES 12,494.89 17,535.29 19,300.00NON-CAPITAL OBJECTS 10,260.94 15,358.20 11,125.00CAPITAL OBJECTS 10,306.90 3,297.00 0.00OTHER OBJECTS 1,410.00 1,815.00 1,710.00

126,058.47 137,821.67 149,200.00

CHEERLEADINGSALARIES 1,391.00 0.00 2,426.00EMPLOYEE BENEFITS 198.90 0.00 143.00

1,589.90 0.00 2,569.00

CO-CURRICULAR MUSIC SALARIES 4,050.00 2,450.28 6,222.00EMPLOYEE BENEFITS 577.23 354.36 908.00

4,627.23 2,804.64 7,130.00

STUDENT COUNCILSALARIES 1,200.00 2,500.05 252.00EMPLOYEE BENEFITS 172.76 360.40 34.00

1,372.76 2,860.45 286.00

GUIDANCESALARIES 51,223.23 52,542.05 50,066.00EMPLOYEE BENEFITS 28,021.99 27,974.37 28,710.00PURCHASED SERVICES 506.55 629.86 800.00NON-CAPITAL OBJECTS 196.98 189.47 750.00OTHER OBJECTS 179.00 179.00 200.00

80,127.75 81,514.75 80,526.00

GUIDANCE-DBS HIGH DEDEMPLOYEE BENEFITS 185.00 909.67 1,019.00

185.00 909.67 1,019.00

GUIDANCE-HRAEMPLOYEE BENEFITS 0.00 1,100.00 92.00

0.00 1,100.00 92.00

GUIDANCE-OTHERSALARIES 41,054.16 41,878.48 43,632.00

183





GUIDANCE OTHER-DBS HIGH DEDUCTEMPLOYEE BENEFITS 2,434.71 0.00 821.00

2,434.71 0.00 821.00

OTHER GUIDANCE - NON-LICENSEDEMPLOYEE BENEFITS 0.00 0.00 418.00

0.00 0.00 418.00


19,059.35 35,387.07 40,546.00

INSTRUCTIONAL STAFF TRANINGPURCHASED SERVICES 1,258.81 1,190.46 1,100.00

1,258.81 1,190.46 1,100.00

LIBRARY MEDIA RESOURCE/SERVICEPURCHASED SERVICES 421.00 0.00 0.00NON-CAPITAL OBJECTS 19,882.85 23,904.30 19,930.00

20,303.85 23,904.30 19,930.00

PRODUCTION/EDUCATIONAL MEDIANON-CAPITAL OBJECTS 4,552.53 3,530.41 10,586.00CAPITAL OBJECTS 13,062.73 26,208.64 0.00

17,615.26 29,739.05 10,586.00

SUPERVISION/COORD. ATHLETICSSALARIES 7,599.90 7,599.90 7,723.00EMPLOYEE BENEFITS 1,081.02 1,083.45 1,122.00

8,680.92 8,683.35 8,845.00

OFFICE OF THE PRINCIPALSALARIES 277,477.78 287,720.60 294,297.00EMPLOYEE BENEFITS 121,666.02 105,413.97 113,863.00PURCHASED SERVICES 8,255.75 9,472.11 12,255.00NON-CAPITAL OBJECTS 16,523.71 18,569.30 27,700.00CAPITAL OBJECTS 2,570.00 568.00 0.00OTHER OBJECTS 2,125.00 1,610.00 2,225.00

184




428,618.26 423,353.98 450,340.00


399,692.60 386,476.72 404,351.00

SITE REPAIRSPURCHASED SERVICES 2,006.34 3,005.50 130,300.00NON-CAPITAL OBJECTS 0.00 783.75 425.00

2,006.34 3,789.25 130,725.00


14,368.09 151,515.22 136,450.00

OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 4,226.85 1,876.23 5,500.00NON-CAPITAL OBJECTS 0.00 153.55 3,300.00CAPITAL OBJECTS 1,498.00 0.00 0.00

5,724.85 2,029.78 8,800.00

OTHER MAINTENANCEPURCHASED SERVICES 818.04 1,561.31 0.00

818.04 1,561.31 0.00

FACILITIES REMODELINGPURCHASED SERVICES 1,700,846.52 1,487,619.00 878,452.00CAPITAL OBJECTS 570,065.78 339,756.91 178,500.00

2,270,912.30 1,827,375.91 1,056,952.00

CO-CURRICULAR TRANSPORTATION PURCHASED SERVICES 34,379.91 33,014.07 34,564.00

34,379.91 33,014.07 34,564.00

FIELD TRIPSPURCHASED SERVICES 0.00 0.00 5,300.00

0.00 0.00 5,300.00

185





10,701.41 6,698.69 7,650.00

NON-INSTRUCT STAFF TRAINING PURCHASED SERVICES 623.62 1,527.32 1,550.00

623.62 1,527.32 1,550.00

TOTAL: 6,707,489.50 6,780,001.20 6,060,150.00

186


SALARIES 6,779,767.00







BUDGET 2015-16

MARSHFIELD HIGH SCHOOL1401 BECKER ROAD


Principal: Mr. Steve SukawatyAssociate Principal: Mr. Dave RoeglinAssociate Principal: Ms. Trena LoomansEnrollment: 1219Number of Teachers: 79Number of Support Staff: 42Number of Courses: 275Grades Served: 9-12

SALARIES59.46%




CAPITAL OBJECTS0.14% OTHER OBJECTS

0.26%


Marshfield High School provides a broad curriculum that offers 275 courses for college‐bound and vocational students, with extensive assistance to students with special educational needs. The primary expenses are for salaries and benefits of the faculty responsible for providing the instruction. From a functional area perspective, the majority of costs are associated with core area (English, Science, Math, Social Science) coursework and a myriad of elective offerings. As the school is nearly 300,000 square feet, there is also a significant cost attributed to utilities and custodial upkeep.

187



147,079

300,832

844,649

515,223

894,692

290,981

1,046,134

852,145

207,487

4,000

15,328

98,969

254,500

758

955

265,786

3,808

197,665

32,144

114,028

2,500

51,699

90,410

2,560

65,357

273,950

83,972

47,033

803,149

478,580

2,476

1,710

1,621

12,308

45,651

499,811

2,474

15,607

1,486

3,476

10,691

249,673

1,369

1,097

56,793

1,607

1,408

18,690

174,048

69,650

141,242

61,359

688,534

891,116

22,636

162,218

24,400

6,000

125,119

26,020

1,400

95,000

0 400,000 800,000 1,200,000


ART

ENGLISH LANGUAGE

FOREIGN LANGUAGES

MATHEMATICS

MUSIC

SCIENCE

SOCIAL SCIENCES

V.O.I.C.E. PROGRAM

OTHER REGULAR CURRICULUM

ALTERNATIVE COURSE OF EDUCATION

AGRICULTURE EDUCATION

BUSINESS EDUCATION

OFFICE WORK EXPERIENCE

CLERICAL PRACTICE

FAMILY AND CONSUMER EDUCATION 7‐8

TECHNOLOGY EDUCATION 7‐8

COMMUNICATION TECHNOLOGY

ELECTRICITY/ELECTRONICS

MANUFACTURING TECHNOLOGY

POWER AND ENERGY

CONSTRUCTION TECHNOLOGY

TRANSPORTATION TECHNOLOGY

VOCATIONAL EXPLORATION AND JOB

HEALTH

PHYSICAL EDUCATION

DRIVER EDUCATION

SPEECH/LANGUAGE

CROSS‐CATEGORY


FUTURE BUSINESS LEADERS OF AMERICA

FUTURE HOMEMAKERS OF AMERICA

SKILLS USA

YEARBOOK

DRAMA

ATHLETIC/SPORT

CHEERLEADING

COCURRICULAR MUSIC

STUDENT COUNCIL

YOUTH SERVICE LEARNING

CLASS ADVISOR

GUIDANCE

GUIDANCE ‐ LICENSED

GUIDANCE ‐ NON‐LICENSED

OTHER GUIDANCE

OTHER GUIDANCE ‐ NON‐LICENSED

HEALTH SERVICES




ATHLETICS

VOCATIONAL EDUCATION COORDINATOR



SITES‐MAINTENANCE



REMODELING


PUBLIC INFORMATION


GENERAL TUITION ‐ NON‐OPEN ENROLLMENT

188



UNDIFFERENTIATED CURRICULUMSALARIES 46,605.88 72,490.21 73,421.00EMPLOYEE BENEFITS 44,728.66 70,967.22 73,658.00

91,334.54 143,457.43 147,079.00

REGULAR CURRICULUMNON-CAPITAL OBJECTS 0.00 480.15 0.00

0.00 480.15 0.00

ARTSALARIES 197,713.64 201,955.00 202,187.00EMPLOYEE BENEFITS 70,178.17 73,664.32 74,457.00PURCHASED SERVICES 111.05 64.46 0.00NON-CAPITAL OBJECTS 22,378.47 17,101.50 24,188.00CAPITAL OBJECTS 0.00 19,301.59 0.00

290,381.33 312,086.87 300,832.00

ENGLISH LANGUAGESALARIES 511,089.47 582,398.60 595,677.00EMPLOYEE BENEFITS 186,109.55 213,293.23 247,127.00NON-CAPITAL OBJECTS 16,834.65 13,665.33 1,845.00

714,033.67 809,357.16 844,649.00

FOREIGN LANGUAGESALARIES 344,241.78 357,766.58 356,923.00EMPLOYEE BENEFITS 131,784.66 136,231.90 146,089.00PURCHASED SERVICES 895.40 272.07 0.00NON-CAPITAL OBJECTS 14,821.95 7,648.23 12,211.00

491,743.79 501,918.78 515,223.00

MATHEMATICSSALARIES 558,552.16 539,336.85 592,421.00EMPLOYEE BENEFITS 219,100.38 222,199.13 295,442.00PURCHASED SERVICES 872.88 0.00 0.00NON-CAPITAL OBJECTS 25,843.01 8,015.30 6,829.00

804,368.43 769,551.28 894,692.00

MUSICSALARIES 189,247.90 163,930.07 152,658.00EMPLOYEE BENEFITS 78,902.69 65,489.05 65,165.00PURCHASED SERVICES 23,628.72 22,134.68 31,630.00NON-CAPITAL OBJECTS 14,948.67 18,477.36 36,828.00

MARSHFIELD HIGH SCHOOL EXPENDITURES

189




OTHER OBJECTS 3,837.00 5,287.00 4,700.00310,564.98 275,318.16 290,981.00

SCIENCESALARIES 581,735.33 662,463.10 676,581.00EMPLOYEE BENEFITS 249,427.49 278,391.60 320,770.00PURCHASED SERVICES 336.00 14.54 1,440.00NON-CAPITAL OBJECTS 24,231.44 26,439.73 46,868.00CAPITAL OBJECTS 6,726.05 3,016.01 0.00OTHER OBJECTS 457.00 360.00 475.00

862,913.31 970,684.98 1,046,134.00

SOCIAL STUDIESSALARIES 536,241.07 582,699.07 544,443.00EMPLOYEE BENEFITS 164,784.21 195,383.99 214,200.00NON-CAPITAL OBJECTS 135.01 57,064.13 93,502.00

701,160.29 835,147.19 852,145.00

VOICESALARIES 179,249.89 164,052.93 143,694.00EMPLOYEE BENEFITS 73,988.13 68,414.81 63,793.00NON-CAPITAL OBJECTS 0.00 169.97 0.00

253,238.02 232,637.71 207,487.00

MARSHFIELD VIRTUAL PROGRAMNON-CAPITAL OBJECTS 36,358.42 0.00 4,000.00CAPITAL OBJECTS 3,996.24 0.00 0.00

40,354.66 0.00 4,000.00

ALTERNATIVE SCHOOLSALARIES 7,688.45 8,574.50 12,493.00EMPLOYEE BENEFITS 1,106.20 1,238.50 2,835.00

8,794.65 9,813.00 15,328.00

AGRICULTURE CLUSTERSALARIES 71,711.27 93,079.56 75,359.00EMPLOYEE BENEFITS 17,016.20 20,431.67 16,090.00PURCHASED SERVICES 1,718.83 2,209.36 1,750.00NON-CAPITAL OBJECTS 5,588.12 5,770.09 5,770.00CAPITAL OBJECTS 5,799.00 0.00 0.00

101,833.42 121,490.68 98,969.00

190




BUSINESS EDUCATIONSALARIES 184,621.00 187,118.52 187,014.00EMPLOYEE BENEFITS 51,405.41 53,597.61 54,871.00PURCHASED SERVICES 1,107.01 40.01 0.00NON-CAPITAL OBJECTS 4,386.12 1,237.24 12,615.00

241,519.54 241,993.38 254,500.00

OFFICE WORK EXPERIENCENON-CAPITAL OBJECTS 138.11 1,486.85 758.00CAPITAL OBJECTS 376.95 0.00 0.00

515.06 1,486.85 758.00

CLERICAL PRACTICE MO-OP NON-CAPITAL OBJECTS 990.00 1,297.72 955.00

990.00 1,297.72 955.00

HOME ECONOMICS, FAMILY FOCUSSALARIES 149,868.28 188,321.08 177,162.00EMPLOYEE BENEFITS 58,157.87 81,302.32 77,749.00PURCHASED SERVICES 0.00 150.26 400.00NON-CAPITAL OBJECTS 6,008.08 6,250.53 10,475.00

214,034.23 276,024.19 265,786.00

TECHNOLOGY EDUCATION 7-8SALARIES 0.00 0.00 3,530.00EMPLOYEE BENEFITS 0.00 0.00 278.00

0.00 0.00 3,808.00

COMMUNICATION TECHNOLOGYSALARIES 111,726.00 115,043.48 116,900.00EMPLOYEE BENEFITS 54,049.70 57,157.34 59,730.00PURCHASED SERVICES 4,080.00 0.00 2,000.00NON-CAPITAL OBJECTS 5,607.47 11,337.71 19,035.00CAPITAL OBJECTS 3,655.82 7,253.92 0.00OTHER OBJECTS 0.00 15.00 0.00

179,118.99 190,807.45 197,665.00

ELECTRICITY/ELECTRONICSSALARIES 855.00 7,462.50 0.00EMPLOYEE BENEFITS 74.61 1,053.70 0.00PURCHASED SERVICES 0.00 221.38 995.00NON-CAPITAL OBJECTS 10,443.65 5,971.05 31,149.00

191




CAPITAL OBJECTS 0.00 3,213.94 0.00OTHER OBJECTS 0.00 15.00 0.00

11,373.26 17,937.57 32,144.00

MANUFACTURING TECHNOLOGYSALARIES 61,058.97 62,249.04 58,591.00EMPLOYEE BENEFITS 9,134.58 9,353.67 8,917.00PURCHASED SERVICES 600.50 346.62 1,700.00NON-CAPITAL OBJECTS 24,308.22 28,508.43 44,820.00CAPITAL OBJECTS 4,495.00 9,007.18 0.00OTHER OBJECTS 0.00 30.00 0.00

99,597.27 109,494.94 114,028.00

ENERGY AND POWER TECHNOLOGYPURCHASED SERVICES 717.00 0.00 300.00NON-CAPITAL OBJECTS 1,158.60 1,623.07 2,200.00OTHER OBJECTS 0.00 15.00 0.00

1,875.60 1,638.07 2,500.00

CONSTRUCTION TECHNOLOGYSALARIES 20,970.09 21,574.56 22,416.00EMPLOYEE BENEFITS 4,989.07 4,160.71 4,283.00PURCHASED SERVICES 1,152.90 346.62 2,100.00NON-CAPITAL OBJECTS 24,957.47 30,023.99 22,900.00CAPITAL OBJECTS 2,923.20 0.00 0.00OTHER OBJECTS 0.00 60.00 0.00

54,992.73 56,165.88 51,699.00

TRANSPORTATION TECHNOLOGYSALARIES 78,516.09 79,011.19 51,465.00EMPLOYEE BENEFITS 31,691.50 27,848.18 28,921.00PURCHASED SERVICES 1,888.28 1,931.25 1,295.00NON-CAPITAL OBJECTS 5,408.65 7,067.00 8,249.00CAPITAL OBJECTS 1,010.58 1,900.00 480.00OTHER OBJECTS 0.00 15.00 0.00

118,515.10 117,772.62 90,410.00

VOC ED/HANDICAPPEDPURCHASED SERVICES 30.00 106.25 2,560.00

30.00 106.25 2,560.00

192




HEALTHSALARIES 48,455.22 44,302.63 46,150.00EMPLOYEE BENEFITS 17,773.18 17,917.35 19,207.00NON-CAPITAL OBJECTS 72.02 0.00 0.00

66,300.42 62,219.98 65,357.00

PHYSICAL EDUCATIONSALARIES 185,258.05 176,785.39 189,594.00EMPLOYEE BENEFITS 74,104.33 68,842.76 70,941.00PURCHASED SERVICES 4,489.41 3,938.88 4,040.00NON-CAPITAL OBJECTS 6,599.83 6,432.45 9,375.00CAPITAL OBJECTS 3,021.29 2,125.00 0.00

273,472.91 258,124.48 273,950.00

DRIVER EDUCATIONSALARIES 53,711.35 58,089.45 57,098.00EMPLOYEE BENEFITS 16,540.14 17,915.09 17,874.00PURCHASED SERVICES 6,330.95 4,518.47 5,950.00CAPITAL OBJECTS 3,004.50 2,880.00 3,050.00

79,586.94 83,403.01 83,972.00

SPEECH/LANGUAGESALARIES 21,539.20 28,696.24 29,838.00EMPLOYEE BENEFITS 12,665.16 16,295.60 17,195.00PURCHASED SERVICES 29.27 0.00 0.00

34,233.63 44,991.84 47,033.00

SPEECH THERAPIST-HRAEMPLOYEE BENEFITS 420.00 720.00 0.00

420.00 720.00 0.00

COMBINED COST REPORTING-SPECEDSALARIES 554,261.00 569,051.11 582,020.00EMPLOYEE BENEFITS 191,956.01 200,458.64 207,169.00PURCHASED SERVICES 571.00 75.90 300.00NON-CAPITAL OBJECTS 418.86 0.00 0.00

747,206.87 769,585.65 789,489.00

CROSS-CATEGORYOTHER OBJECTS 0.00 0.00 150.00

0.00 0.00 150.00

193




COMBINED COST REP-DBS HIGH DEDEMPLOYEE BENEFITS 6,658.75 8,570.26 10,435.00

6,658.75 8,570.26 10,435.00


5,333.30 6,399.96 3,075.00

SPECIAL ED PROGRAM AIDESALARIES 314,442.20 272,045.42 264,214.00EMPLOYEE BENEFITS 186,679.55 185,715.83 193,784.00PURCHASED SERVICES 108.90 95.20 0.00OTHER OBJECTS 946.25 100.00 100.00

502,176.90 457,956.45 458,098.00


6,006.37 10,330.91 13,871.00


0.00 0.00 6,611.00


5,667.22 0.00 0.00

FUTURE BUSINESS LEADERS OF AMERICASALARIES 0.00 0.00 1,504.00EMPLOYEE BENEFITS 0.00 0.00 206.00

0.00 0.00 1,710.00

FBLAPURCHASED SERVICES 302.35 381.28 600.00NON-CAPITAL OBJECTS 165.80 169.09 166.00

468.15 550.37 766.00

FCCLASALARIES 1,599.99 1,599.99 1,504.00EMPLOYEE BENEFITS 227.40 228.05 206.00

1,827.39 1,828.04 1,710.00

194




SKILLS USASALARIES 1,600.00 1,600.20 1,425.00EMPLOYEE BENEFITS 229.90 230.11 196.00

1,829.90 1,830.31 1,621.00

YEARBOOKSALARIES 3,130.08 2,325.47 2,908.00EMPLOYEE BENEFITS 453.11 268.66 400.00PURCHASED SERVICES 5,103.98 0.00 6,500.00NON-CAPITAL OBJECTS 367.94 309.22 2,500.00CAPITAL OBJECTS 0.00 1,799.00 0.00

9,055.11 4,702.35 12,308.00

DRAMASALARIES 22,125.08 21,916.77 18,068.00EMPLOYEE BENEFITS 2,231.69 2,457.99 1,583.00PURCHASED SERVICES 6,302.65 7,280.67 9,800.00NON-CAPITAL OBJECTS 8,110.45 11,053.07 16,200.00

38,769.87 42,708.50 45,651.00

ATHLETIC/SPORTSALARIES 299,929.47 301,300.80 290,550.00EMPLOYEE BENEFITS 33,421.89 34,310.76 34,957.00PURCHASED SERVICES 47,472.91 59,124.46 78,798.00NON-CAPITAL OBJECTS 34,458.93 40,162.79 74,706.00CAPITAL OBJECTS 29,778.55 48,586.35 0.00OTHER OBJECTS 14,974.12 24,795.62 20,800.00

460,035.87 508,280.78 499,811.00

CHEERLEADINGSALARIES 372.75 0.00 2,474.00EMPLOYEE BENEFITS 28.51 0.00 0.00

401.26 0.00 2,474.00

CO-CURRICULAR MUSIC SALARIES 7,800.00 10,599.96 13,525.00EMPLOYEE BENEFITS 1,107.48 1,506.83 2,082.00

8,907.48 12,106.79 15,607.00

STUDENT COUNCILSALARIES 2,400.00 7,000.14 1,305.00

195




EMPLOYEE BENEFITS 346.50 1,011.01 181.002,746.50 8,011.15 1,486.00

OTHER SCHOOL/PUBLIC SERVICESALARIES 3,242.07 3,241.98 2,978.00EMPLOYEE BENEFITS 467.12 467.88 361.00NON-CAPITAL OBJECTS 29.50 5.97 137.00

3,738.69 3,715.83 3,476.00

CO-EDSALARIES 9,121.99 9,299.89 9,107.00EMPLOYEE BENEFITS 1,292.10 1,322.19 1,584.00

10,414.09 10,622.08 10,691.00

GUIDANCESALARIES 194,807.43 175,523.98 176,828.00EMPLOYEE BENEFITS 68,245.96 66,259.76 68,185.00PURCHASED SERVICES 2,096.76 1,898.23 2,900.00NON-CAPITAL OBJECTS 787.76 11,771.65 1,760.00

265,937.91 255,453.62 249,673.00

GUIDANCE-DBS HIGH DEDEMPLOYEE BENEFITS 1,022.19 188.08 1,369.00

1,022.19 188.08 1,369.00

GUIDANCE-HRAEMPLOYEE BENEFITS 1,800.00 2,300.00 1,097.00

1,800.00 2,300.00 1,097.00

GUIDANCE-OTHERSALARIES 27,091.02 48,255.11 30,987.00EMPLOYEE BENEFITS 12,546.06 24,757.94 25,806.00

39,637.08 73,013.05 56,793.00

GUIDANCE OTHER-DBS HIGH DEDUCTEMPLOYEE BENEFITS 2,494.32 0.00 1,189.00

2,494.32 0.00 1,189.00

OTHER GUIDANCE - NON-LICENSEDEMPLOYEE BENEFITS 0.00 0.00 418.00

0.00 0.00 418.00

196




HEALTH SERVICESNON-CAPITAL OBJECTS 0.00 0.00 1,408.00

0.00 0.00 1,408.00

INSTRUCTIONAL STAFF TRANINGPURCHASED SERVICES 5,487.61 13,384.00 18,690.00

5,487.61 13,384.00 18,690.00

LIBRARY MEDIA RESOURCE/SERVICESALARIES 97,484.61 96,130.84 96,892.00EMPLOYEE BENEFITS 40,754.99 42,279.65 44,040.00PURCHASED SERVICES 1,712.00 1,712.00 1,712.00NON-CAPITAL OBJECTS 24,960.25 24,196.85 31,204.00OTHER OBJECTS 197.66 199.00 200.00

165,109.51 164,518.34 174,048.00

PRODUCTION/EDUCATIONAL MEDIASALARIES 28,910.90 40,774.61 26,500.00EMPLOYEE BENEFITS 14,540.99 25,397.19 25,122.00PURCHASED SERVICES 8,798.08 6,243.06 5,100.00NON-CAPITAL OBJECTS 9,465.73 8,113.53 12,928.00CAPITAL OBJECTS 9,303.00 755.38 0.00

71,018.70 81,283.77 69,650.00

SUPERVISION/COORD. ATHLETICSSALARIES 93,760.46 98,042.03 101,235.00EMPLOYEE BENEFITS 37,760.98 37,703.13 38,007.00PURCHASED SERVICES 1,150.37 1,225.37 2,000.00

132,671.81 136,970.53 141,242.00

VOCATIONAL EDUCATIONSALARIES 36,570.38 37,319.00 38,461.00EMPLOYEE BENEFITS 14,871.01 15,639.39 16,400.00PURCHASED SERVICES 0.00 440.88 6,498.00

51,441.39 53,399.27 61,359.00

OFFICE OF THE PRINCIPALSALARIES 400,013.23 424,118.80 426,384.00EMPLOYEE BENEFITS 167,636.06 166,944.65 172,729.00PURCHASED SERVICES 14,744.89 35,184.96 30,852.00NON-CAPITAL OBJECTS 31,766.15 37,281.07 55,764.00CAPITAL OBJECTS 0.00 11,158.02 0.00

197




OTHER OBJECTS 2,463.00 2,463.00 2,805.00616,623.33 677,150.50 688,534.00

OPERATION OF BUILDINGSSALARIES 237,732.90 257,591.48 325,283.00EMPLOYEE BENEFITS 96,407.49 110,131.26 131,121.00PURCHASED SERVICES 389,612.82 324,339.44 357,059.00NON-CAPITAL OBJECTS 58,908.91 57,151.78 65,653.00CAPITAL OBJECTS 50,645.61 13,424.42 12,000.00

833,307.73 762,638.38 891,116.00

SITE REPAIRSPURCHASED SERVICES 6,770.00 36,419.50 21,736.00NON-CAPITAL OBJECTS 769.88 1,451.10 900.00

7,539.88 37,870.60 22,636.00


47,616.48 191,102.05 162,218.00

OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 24,019.69 8,550.65 22,200.00NON-CAPITAL OBJECTS 1,556.98 1,376.53 2,200.00CAPITAL OBJECTS 11,711.00 591.39 0.00

37,287.67 10,518.57 24,400.00

OTHER MAINTENANCEPURCHASED SERVICES 3,615.58 3,361.21 0.00

3,615.58 3,361.21 0.00

FACILITIES REMODELINGPURCHASED SERVICES 89,684.51 69,561.73 6,000.00

89,684.51 69,561.73 6,000.00

DISTRICT VEHICLES FIELD TRIPSPURCHASED SERVICES 0.00 56.16 0.00

0.00 56.16 0.00

CO-CURRICULAR TRANSPORTATION PURCHASED SERVICES 135,790.87 127,917.35 125,119.00

135,790.87 127,917.35 125,119.00

198




FIELD TRIPS - CLASSROOMPURCHASED SERVICES 0.00 0.00 0.00

0.00 0.00 0.00


33,623.85 26,964.13 26,020.00

NON-INSTRUCT STAFF TRAINING PURCHASED SERVICES 2,016.96 2,867.61 1,400.00

2,016.96 2,867.61 1,400.00

GEN BASE TUITION - NON OPEN ENPURCHASED SERVICES 83,272.27 94,181.12 95,000.00

83,272.27 94,181.12 95,000.00

TOTAL: 10,485,540.14 11,078,027.12 11,403,063.00

199


SALARIES 5,672.00

EMPLOYEE BENEFITS 863.00



GRAND TOTAL 58,108.00

BOARD OF EDUCATION OFFICE1010 E 4TH STREET



BUDGET 2015-16

Superintendent: Dr. Deirdre WellsDirector of Bus. Services: Mr. Patrick SaucermanAdministrative Staff: 8Number of Support Staff: 23Location Description: Central Office, Maintenance Garage

The Board of Education Office is used by District level staff and the School Board to operate the school district. Staff in this building are responsible for oversight of the District's business functions, human resources, student services, food service, buildings & grounds, and a host of other District‐wide duties. As the majority of staff are District‐level employees, salary and benefit costs are tracked under the location "District Level Operations". Costs associated with this location are primarly for custodial upkeep, utilities, and advertising. A maintenance garage, which is used by District‐level maintenance personnel, also shares the campus with the Board of Education Office.

SALARIES9.76% EMPLOYEE

BENEFITS1.49%




23,188

31,000

3,920

0 10,000 20,000 30,000



PUBLIC INFORMATION

200



PRODUCTION/EDUCATIONAL MEDIACAPITAL OBJECTS 10,057.83 0.00 0.00

10,057.83 0.00 0.00

OPERATION OF BUILDINGSSALARIES 13,025.87 8,521.93 5,672.00EMPLOYEE BENEFITS 1,879.89 2,459.68 863.00PURCHASED SERVICES 14,880.81 13,221.87 13,857.00NON-CAPITAL OBJECTS 1,246.01 1,127.56 2,796.00CAPITAL OBJECTS 0.00 1,780.95 0.00

31,032.58 27,111.99 23,188.00

BUILDING REPAIRSPURCHASED SERVICES 395.19 1,033.64 31,000.00

395.19 1,033.64 31,000.00

OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 573.00 73.50 0.00

573.00 73.50 0.00

FACILITIES REMODELINGPURCHASED SERVICES 0.00 18.84 0.00

0.00 18.84 0.00


4,804.36 4,223.55 3,920.00

TOTAL: 46,862.96 32,461.52 58,108.00

BOARD OF EDUCATION OFFICE EXPENDITURES

201


SALARIES 5,725.00





MARSHFIELD SCHOOL FORESTTOWN OF ROCK, TOWNSHIP #24 N, RANGE 2E, SECTIONS 16 & 17


BUDGET 2015-16


Coordinator: Mr. Mark ZeeTotal Acreage: 320Years Purchased: 1956Grades Served: Kindergarten thru 12th

The Marshfield School Forest is used primarily for the environmental education of the students of the School District of Marshfield. Recreational use by the public is encouraged if it does not disrupt the environment and is not in conflict with school use. Operation of the School Forest is done at a relatively minimal cost. Expenses include the cost of utilities and upkeep, and staff hired to clean and maintain the facility. A comprehensive timber harvest plan is on file with the District. Revenues from this harvest are typically used to cover capital outlay costs of the school forest lodge and premises.

SALARIES13.58%





12,308

3,150

4,000

22,000

700

0 10,000 20,000 30,000


SITES‐MAINTENANCE


REMODELING

PUBLIC INFORMATION

202



OPERATION OF BUILDINGSSALARIES 6,642.46 6,192.71 5,725.00EMPLOYEE BENEFITS 508.18 435.77 871.00PURCHASED SERVICES 4,406.78 3,519.94 4,054.00NON-CAPITAL OBJECTS 778.26 1,313.42 1,658.00

12,335.68 11,461.84 12,308.00

SITE REPAIRSPURCHASED SERVICES 435.00 0.00 3,150.00

435.00 0.00 3,150.00


5,612.71 3,727.34 4,000.00

REMODELINGPURCHASED SERVICES 0.00 0.00 22,000.00

0.00 0.00 22,000.00

PUBLIC INFORMATIONPURCHASED SERVICES 695.49 694.13 700.00

695.49 694.13 700.00

TOTAL: 19,078.88 15,883.31 42,158.00

SCHOOL FOREST EXPENDITURES

203


SALARIES 4,684,514.00



NON‐CAPITAL OBJECTS 2,150,786.00


DEBT RETIREMENT 2,196,950.00

INSURANCE AND JUDGMENTS 387,371.00

TRANSFERS 4,599,033.00



BUDGET 2015-16

DISTRICT LEVEL OPERATIONS1010 E 4TH STREET


District Level Operations account for all expenditures that are not specific to a particular school or location. Within this "location", items including operating transfers, debt, post‐employment costs, pupil transportation, technology initiatives, capital outlay, and district‐level staff are tracked. The largest expenditure in this area is for operating transfers to Fund 27, 38 and 39. These transfers are required because each of these funds must have a zero balance at the end of the fiscal year. As there is not enough revenue generated in these funds to offset the costs, this transfer is necessary.

SALARIES19.43%





DEBT RETIREMENT9.11%

INSURANCE AND JUDGMENTS

1.61%

TRANSFERS19.07%

OTHER OBJECTS0.12%


204



366,310890,834

396,938238,193

9,8008,6005,4005,2504,0005,80013,0565,157

139,96013,99042,624148,255

314,7052,2521,00047,3168,65320,000

249,908404,593

102,34081,611

2,93719,756

259,417141,613

347,13348,46015,359

1,078,822150,021

260,9422,05858,08921,24270022,300

606,377115,361215,998

37,18024,939

234,379358,746

172,869162,000134,625

10,40043,450125,743

346,62518,5007,675

1,597,84930,012

212,500898,463

106,787264,162

6,30696,101

608,487130,828

534,350181,575

9,30038,2001,47524,52953,728

393,3712,195,450

1,5001,858,822

554,8134,599,033

108,255844,957

97,23692,890

0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000

UNDIFFERENTIATED CURRICULUMSUMMER SCHOOL‐REGULAR CURRICULUM

ENGLISH LANGUAGEALTERNATIVE COURSE OF EDUCATION

AGRICULTURE EDUCATIONBUSINESS EDUCATION

HEALTH OCCUPATIONS EDUCATIONFAMILY AND CONSUMER EDUCATION

TECHNOLOGY EDUCATION 7‐8CONSTRUCTION TECHNOLOGY

OTHER VOCATIONAL CURRICULUMEARLY CHILDHOODHEARING IMPAIRED

HOMEBOUNDSPEECH/LANGUAGECROSS‐CATEGORY

SPECIAL EDUCATION PROGRAM AIDESPECIAL EDUCATION SPECIALTY TEACHERSCULTURALLY/SOCIALLY DISADVANTAGEDNONSPECIAL EDUCATION HOMEBOUND

SCHOOL‐AGE MOTHERSAPPRAISAL‐GUIDANCE

HEALTH SERVICESPSYCHOLOGICAL SERVICESOCCUPATIONAL THERAPY

PHYSICAL THERAPYOCCUPATIONAL THERAPY

OTHER PUPIL SERVICES‐S.A.P.DIRECTION OF IMPROVEMENT OF INSTRUCTION

CURRICULUM DEVELOPMENTINSTRUCTIONAL STAFF TRAINING

OTHER IMPROVEMENT OF INSTRUCTIONLIBRARY MEDIA RESOURCES AND SERVICES

PRODUCTION OF EDUCATIONAL MEDIACOMPUTER‐ASSISTED INSTRUCTION

SPECIAL EDUCATIONVOCATIONAL EDUCATION COORDINATOR

SCHOOL FOREST COORDINATORBOARD MEMBERSSCHOOL CENSUS

AUDITOFFICE OF THE SUPERINTENDENT

COMMUNITY RELATIONSOTHER DISTRICT ADMINISTRATIONOTHER GENERAL ADMINISTRATION

OFFICE OF THE PRINCIPALDIRECTION OF BUSINESS

FISCALDIRECTION OF OPERATION

SITES‐OPERATIONBUILDINGS‐0PERATION

VEHICLE SERVICINGDIRECTION OF MAINTENANCE

SITES‐MAINTENANCEBUILDINGS‐MAINTENANCE

EQUIPMENT‐MAINTENANCEVEHICLE MAINTENANCE

REMODELINGRENTAL IN LIEU OF PURCHASE

VEHICLE SERVICINGFLEET

SPECIAL EDUCATIONEEN PUPIL SPECIAL TRANSPORTATION

FIELD TRIPSDIRECTION OF FOOD SERVICE

FOOD PREPARATION AND DISPENSINGFOOD PREP. AND DISP. ‐ BREAKFAST

LUNCHA'LA CARTE

OTHER FOOD PREPARATION AND DISP.FOOD DELIVERY

OTHER FOOD SERVICEPUBLIC INFORMATION

NONINSTRUCTIONAL STAFF TRAININGINSURANCE AND JUDGMENTS

DEBT SERVICESLONG‐TERM OPERATIONAL DEBT

EARLY RETIREMENT BENEFITSMISCELLANEOUS

INTERFUND OPERATING TRANSFERGENERAL TUITION ‐ NON‐OPEN ENROLLMENT

OPEN ENROLLMENTSPECIAL CURRICULUM TUITION

SPEC ED. TUITION ‐ OPEN ENROLLMENT

205



UNDIFFERENTIATED CURRICULUMSALARIES 38,311.27 56,182.04 223,664.00EMPLOYEE BENEFITS 5,137.67 6,265.71 87,136.00PURCHASED SERVICES 307.00 28,358.95 8,148.00NON-CAPITAL OBJECTS 17,127.23 13,751.86 47,362.00CAPITAL OBJECTS 7,208.89 0.00 0.00OTHER OBJECTS 0.00 85.87 0.00

68,092.06 104,644.43 366,310.00

REGULAR CURRICULUMSALARIES 242,275.80 259,234.35 242,137.00EMPLOYEE BENEFITS 31,331.83 34,002.92 31,598.00PURCHASED SERVICES 0.00 998.00 0.00NON-CAPITAL OBJECTS 27,484.58 26,386.13 616,099.00OTHER OBJECTS 1,440.00 220.00 1,000.00

302,532.21 320,841.40 890,834.00

ENGLISH LANGUAGESALARIES 7,338.35 0.00 271,148.00EMPLOYEE BENEFITS 5,781.11 0.00 125,790.00

13,119.46 0.00 396,938.00

DISTRICT READINGSALARIES 84,412.09 29,868.68 0.00EMPLOYEE BENEFITS 31,119.46 11,264.65 0.00

115,531.55 41,133.33 0.00

ALTERNATIVE SCHOOLSALARIES 155,791.85 156,480.48 158,403.00EMPLOYEE BENEFITS 56,847.00 68,803.62 73,410.00PURCHASED SERVICES 2,789.08 2,415.10 1,550.00NON-CAPITAL OBJECTS 2,179.90 2,069.35 4,830.00CAPITAL OBJECTS 0.00 799.99 0.00

217,607.83 230,568.54 238,193.00

AGRICULTURE EDUCATIONNON-CAPITAL OBJECTS 0.00 0.00 9,800.00

0.00 0.00 9,800.00

BUSINESS EDUCATIONSALARIES 0.00 0.00 300.00EMPLOYEE BENEFITS 0.00 0.00 75.00NON-CAPITAL OBJECTS 0.00 0.00 8,225.00

0.00 0.00 8,600.00

DISTRICT LEVEL EXPENDITURES

206




HEALTH OCCUPATIONS EDUCATIONNON-CAPITAL OBJECTS 0.00 0.00 5,400.00

0.00 0.00 5,400.00

FAMILY AND CONSUMER EDUCATIONSALARIES 0.00 0.00 200.00EMPLOYEE BENEFITS 0.00 0.00 50.00NON-CAPITAL OBJECTS 0.00 0.00 5,000.00

0.00 0.00 5,250.00

TECHNOLOGY EDUCATION 7-8NON-CAPITAL OBJECTS 0.00 0.00 4,000.00

0.00 0.00 4,000.00

CONSTRUCTION TECHNOLOGYNON-CAPITAL OBJECTS 0.00 0.00 5,800.00

0.00 0.00 5,800.00

OTHER VOCATIONAL CURRICULUMSALARIES 0.00 0.00 1,700.00EMPLOYEE BENEFITS 0.00 0.00 550.00PURCHASED SERVICES 0.00 0.00 3,750.00NON-CAPITAL OBJECTS 0.00 0.00 7,056.00

0.00 0.00 13,056.00

EARLY CHILDHOODPURCHASED SERVICES 0.00 1,283.47 1,725.00NON-CAPITAL OBJECTS 0.00 0.00 3,432.00

0.00 1,283.47 5,157.00

DEAF/HARD OF HEARING IMPAIRMENTSALARIES 1,883.20 5,111.96 89,419.00EMPLOYEE BENEFITS 275.89 744.81 46,441.00

2,159.09 5,856.77 135,860.00

HEARING IMPAIREDNON-CAPITAL OBJECTS 0.00 0.00 4,100.00

0.00 0.00 4,100.00

HOMEBOUNDSALARIES 12,680.81 15,507.60 12,142.00EMPLOYEE BENEFITS 2,061.02 2,400.18 1,848.00

14,741.83 17,907.78 13,990.00

SPEECH/LANGUAGESALARIES 2,016.30 2,791.80 26,644.00

207




EMPLOYEE BENEFITS 215.59 405.56 7,578.00PURCHASED SERVICES 0.00 0.00 2,170.00NON-CAPITAL OBJECTS 0.00 0.00 6,185.00

2,231.89 3,197.36 42,577.00

SPEECH THERAPIST-DBS HIGH DEDEMPLOYEE BENEFITS 0.00 0.00 47.00

0.00 0.00 47.00


14,121.01 18,226.81 88,531.00

CROSS-CATEGORYPURCHASED SERVICES 0.00 0.00 6,305.00

0.00 0.00 6,305.00

COMBINED COST REPORTING-SPECEDNON-CAPITAL OBJECTS 169.95 99.25 53,419.00

169.95 99.25 53,419.00

COGNITIVE DISABILITIESSALARIES 448.00 0.00 0.00EMPLOYEE BENEFITS 63.97 0.00 0.00

511.97 0.00 0.00

SPECIAL ED PROGRAM AIDESALARIES 81,375.09 76,693.73 191,581.00EMPLOYEE BENEFITS 8,571.22 8,058.84 104,653.00OTHER OBJECTS 0.00 0.00 2,080.00

89,946.31 84,752.57 298,314.00

SP ED AIDE-DBS HIGH DEDEMPLOYEE BENEFITS 0.00 0.00 16,391.00

0.00 0.00 16,391.00

SPEC ED SPECIALTY TEACHERSSALARIES 675.00 0.00 0.00EMPLOYEE BENEFITS 51.57 0.00 1,669.00

726.57 0.00 1,669.00

SE SPEC TEACHER-HRAEMPLOYEE BENEFITS 200.00 0.00 583.00

200.00 0.00 583.00

208




CULTURALLY/SOCIALLY DISADVANTAGEDPURCHASED SERVICES 0.00 0.00 1,000.00

0.00 0.00 1,000.00

NON-SPECIAL ED HOMEBOUNDSALARIES 5,611.80 12,571.34 41,142.00EMPLOYEE BENEFITS 885.98 1,976.67 6,174.00

6,497.78 14,548.01 47,316.00

SCHOOL AGE PARENT HOMEBOUNDSALARIES 5,305.51 4,930.32 6,642.00EMPLOYEE BENEFITS 865.19 773.29 1,011.00PURCHASED SERVICES 0.00 989.98 1,000.00

6,170.70 6,693.59 8,653.00

APPRAISAL/GUIDANCEPURCHASED SERVICES 29,776.00 12,818.45 20,000.00

29,776.00 12,818.45 20,000.00

HEALTH (NURSE)SALARIES 193,309.31 184,529.80 187,401.00EMPLOYEE BENEFITS 33,339.24 32,752.67 35,548.00PURCHASED SERVICES 3,708.84 4,215.18 6,375.00NON-CAPITAL OBJECTS 2,313.50 2,504.93 20,584.00CAPITAL OBJECTS 0.00 459.00 0.00

232,670.89 224,461.58 249,908.00

PSYCHOLOGICAL SERVICESSALARIES 228,866.57 274,920.67 281,117.00EMPLOYEE BENEFITS 90,978.73 102,012.03 105,811.00PURCHASED SERVICES 93.99 96.47 150.00NON-CAPITAL OBJECTS 24.50 0.00 12,703.00OTHER OBJECTS 0.00 1,007.00 1,305.00

319,963.79 378,036.17 401,086.00

PSYCH SERVICES-DBS HIGH DEDEMPLOYEE BENEFITS 5,846.46 3,028.55 2,038.00

5,846.46 3,028.55 2,038.00

PSYCH SERVICES-HRAEMPLOYEE BENEFITS 3,600.00 3,600.00 1,469.00

3,600.00 3,600.00 1,469.00

OCCUPATIONAL THERAPYSALARIES 53,108.50 55,051.37 69,231.00EMPLOYEE BENEFITS 21,988.94 22,841.58 27,408.00

209




PURCHASED SERVICES 0.00 475.38 800.00NON-CAPITAL OBJECTS 0.00 0.00 1,070.00OTHER OBJECTS 0.00 0.00 100.00

75,097.44 78,368.33 98,609.00

OCCUPATIONAL THER-DBS HIGH DEDEMPLOYEE BENEFITS 2,189.59 2,364.29 3,255.00

2,189.59 2,364.29 3,255.00

OCCUPATIONAL THERAPY-HRAEMPLOYEE BENEFITS 960.00 960.00 476.00

960.00 960.00 476.00

PHYSICAL THERAPYSALARIES 50,721.00 51,748.03 51,289.00EMPLOYEE BENEFITS 22,713.49 25,667.38 24,677.00PURCHASED SERVICES 416.46 716.95 800.00NON-CAPITAL OBJECTS 0.00 0.00 4,845.00

73,850.95 78,132.36 81,611.00

PHYSICAL THERAPY-DBS HIGH DEDEMPLOYEE BENEFITS 640.17 1,834.02 2,470.00

640.17 1,834.02 2,470.00

PHYSICAL THERAPY-HRAEMPLOYEE BENEFITS 960.00 1,040.00 467.00

960.00 1,040.00 467.00

OTHER PUPIL SERVICESALARIES 17,774.76 15,413.00 0.00EMPLOYEE BENEFITS 2,689.90 2,142.30 0.00PURCHASED SERVICES 2,730.00 0.00 13,630.00

23,194.66 17,555.30 13,630.00

OTHER PUPIL SERVICES-S.A.P.NON-CAPITAL OBJECTS 0.00 0.00 6,126.00

0.00 0.00 6,126.00

OTHER PUPIL SERVICECAPITAL OBJECTS 3,751.96 5,475.00 0.00

3,751.96 5,475.00 0.00

DIRECTION/IMPROVE INSTRUCTIONSALARIES 140,173.35 112,886.95 188,005.00EMPLOYEE BENEFITS 56,342.47 34,185.47 45,982.00PURCHASED SERVICES 23,840.00 37,050.00 10,640.00

210




NON-CAPITAL OBJECTS 1,933.96 11,508.82 13,490.00CAPITAL OBJECTS 765.04 0.00 0.00OTHER OBJECTS 839.00 939.00 1,300.00

223,893.82 196,570.24 259,417.00

CURRICULM DEVELOPMENTSALARIES 11,090.50 18,831.00 5,400.00EMPLOYEE BENEFITS 1,543.91 2,684.55 3,964.00PURCHASED SERVICES 3,657.45 5,079.31 6,249.00NON-CAPITAL OBJECTS 32,328.00 95,877.81 126,000.00CAPITAL OBJECTS 18,463.99 28,907.76 0.00

67,083.85 151,380.43 141,613.00

INSTRUCTIONAL STAFF TRANINGSALARIES 6,067.24 18,759.30 144,006.00EMPLOYEE BENEFITS 932.88 2,424.76 6,744.00PURCHASED SERVICES 6,703.30 40,089.38 175,783.00NON-CAPITAL OBJECTS 10,552.36 14,510.81 20,600.00

24,255.78 75,784.25 347,133.00

OTHER IMPROVEMENT/INSTRUCTIONSALARIES 7,350.03 5,600.70 0.00EMPLOYEE BENEFITS 1,041.22 805.16 0.00

8,391.25 6,405.86 0.00

OTHER IMPROVEMENT OF INSTRUCTIONPURCHASED SERVICES 0.00 0.00 31,690.00NON-CAPITAL OBJECTS 0.00 0.00 16,770.00

0.00 0.00 48,460.00

LIBRARY MEDIA RESOURCE/SERVICEPURCHASED SERVICES 189.13 192.49 0.00NON-CAPITAL OBJECTS 12,363.32 13,969.70 15,359.00

12,552.45 14,162.19 15,359.00

PRODUCTION/EDUCATIONAL MEDIASALARIES 231,699.76 231,452.89 264,704.00EMPLOYEE BENEFITS 120,854.58 123,457.19 130,428.00PURCHASED SERVICES 185,597.89 194,511.84 232,028.00NON-CAPITAL OBJECTS 132,197.38 212,367.03 276,662.00CAPITAL OBJECTS 294,398.42 274,215.70 175,000.00

964,748.03 1,036,004.65 1,078,822.00

COMPUTER-ASSISTED INSTRUCTION SALARIES 101,002.63 104,289.50 110,618.00EMPLOYEE BENEFITS 37,428.43 37,395.34 39,403.00

211




138,431.06 141,684.84 150,021.00

SUPERVISION SPECIAL EDUCATIONSALARIES 113,976.80 73,741.13 151,247.00EMPLOYEE BENEFITS 49,403.51 21,533.40 66,526.00PURCHASED SERVICES 7,992.51 64,890.48 30,470.00NON-CAPITAL OBJECTS 882.74 594.17 6,300.00OTHER OBJECTS 4,121.55 3,401.33 1,150.00

176,377.11 164,160.51 255,693.00

SUPERV SPECIAL ED-DBS HIGH DEDEMPLOYEE BENEFITS 2,823.53 1,179.65 3,518.00

2,823.53 1,179.65 3,518.00

SUPERV SPECIAL ED-HRAEMPLOYEE BENEFITS 2,412.00 723.00 1,731.00

2,412.00 723.00 1,731.00

VOCATIONAL EDUCATIONSALARIES 896.00 0.00 1,600.00EMPLOYEE BENEFITS 130.16 0.00 82.00PURCHASED SERVICES 16,119.00 21,511.60 0.00NON-CAPITAL OBJECTS 1,429.60 1,209.43 376.00

18,574.76 22,721.03 2,058.00

SCHOOL FOREST COORDINATORSALARIES 46,602.57 40,805.40 48,448.00EMPLOYEE BENEFITS 10,516.73 9,721.36 9,641.00

57,119.30 50,526.76 58,089.00

BOARD MEMBERSSALARIES 8,400.00 8,400.00 8,400.00EMPLOYEE BENEFITS 642.60 642.60 642.00PURCHASED SERVICES 3,221.62 3,148.17 4,800.00OTHER OBJECTS 0.00 6,975.00 7,400.00

12,264.22 19,165.77 21,242.00

SCHOOL CENSUSPURCHASED SERVICES 459.32 377.60 700.00

459.32 377.60 700.00

BOARD OF ED AUDITPURCHASED SERVICES 24,175.50 21,105.00 22,300.00

24,175.50 21,105.00 22,300.00

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OFFICE OF THE SUPERINTENDENTSALARIES 318,181.93 297,197.22 314,800.00EMPLOYEE BENEFITS 116,258.83 111,066.81 111,614.00PURCHASED SERVICES 143,495.72 127,289.81 128,000.00NON-CAPITAL OBJECTS 25,945.74 13,290.68 10,453.00CAPITAL OBJECTS 18,676.20 38,757.94 32,000.00OTHER OBJECTS 6,394.42 13,987.23 9,510.00

628,952.84 601,589.69 606,377.00

COMMUNICATION SPECIALISTSALARIES 0.00 32,400.00 53,144.00EMPLOYEE BENEFITS 0.00 21,450.62 29,178.00PURCHASED SERVICES 0.00 215.00 32,019.00NON-CAPITAL OBJECTS 0.00 16.10 1,020.00

0.00 54,081.72 115,361.00

OTHER DISTRICT ADMINISTRATIONSALARIES 0.00 82,880.83 120,950.00EMPLOYEE BENEFITS 0.00 47,107.39 50,043.00PURCHASED SERVICES 424.00 16,968.85 32,505.00NON-CAPITAL OBJECTS 0.00 13,351.44 12,500.00CAPITAL OBJECTS 0.00 766.00 0.00OTHER OBJECTS 0.00 625.00 0.00

424.00 161,699.51 215,998.00

OTHER GENERAL ADMINISTRATIONSALARIES 0.00 0.00 25,532.00EMPLOYEE BENEFITS 0.00 0.00 10,148.00

0.00 0.00 35,680.00

OTHER DISTRICT ADMINISTRATIONPURCHASED SERVICES 1,065.23 1,081.48 1,500.00

1,065.23 1,081.48 1,500.00

OFFICE OF THE PRINCIPALSALARIES 12,664.08 6,250.00 22,300.00EMPLOYEE BENEFITS 2,495.66 915.64 2,639.00

15,159.74 7,165.64 24,939.00DIRECTION OF BUSINESS

SALARIES 184,596.91 158,686.82 166,705.00EMPLOYEE BENEFITS 79,202.41 55,327.13 58,474.00PURCHASED SERVICES 2,428.31 7,621.96 7,700.00OTHER OBJECTS 944.00 1,169.00 1,500.00

267,171.63 222,804.91 234,379.00

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FISCAL SUPPORT SERVICESSALARIES 174,762.14 183,247.78 195,674.00EMPLOYEE BENEFITS 76,534.72 99,056.89 109,905.00PURCHASED SERVICES 15,662.54 15,540.32 31,052.00NON-CAPITAL OBJECTS 20,216.17 20,473.27 21,875.00OTHER OBJECTS 215.00 220.00 240.00

287,390.57 318,538.26 358,746.00

DIRECTION OF OPERATIONSALARIES 127,799.40 131,949.76 135,593.00EMPLOYEE BENEFITS 38,073.25 37,354.80 37,276.00

165,872.65 169,304.56 172,869.00

OPERATION OF SITESPURCHASED SERVICES 160,748.26 90,661.55 162,000.00

160,748.26 90,661.55 162,000.00

OPERATION OF BUILDINGSPURCHASED SERVICES 40,275.66 67,323.05 79,700.00NON-CAPITAL OBJECTS 45,685.76 38,126.80 54,925.00CAPITAL OBJECTS 6,428.68 814.00 0.00OTHER OBJECTS 210.00 315.00 0.00

92,600.10 106,578.85 134,625.00

VEHICLE SERVICING (NOT BUSES)PURCHASED SERVICES 9,198.57 9,887.52 10,400.00

9,198.57 9,887.52 10,400.00

DIRECTION OF MAINTENANCEPURCHASED SERVICES 0.00 0.00 43,450.00

0.00 0.00 43,450.00

SITE REPAIRSSALARIES 92,404.23 80,932.09 92,317.00EMPLOYEE BENEFITS 7,130.52 6,740.40 7,326.00PURCHASED SERVICES 39,330.15 25,742.91 21,100.00NON-CAPITAL OBJECTS 14,608.68 12,248.20 5,000.00CAPITAL OBJECTS 0.00 5,725.00 0.00

153,473.58 131,388.60 125,743.00

BUILDING REPAIRSSALARIES 187,100.45 221,886.90 253,807.00EMPLOYEE BENEFITS 62,382.06 70,729.67 80,468.00PURCHASED SERVICES 7,116.00 44,186.09 12,250.00NON-CAPITAL OBJECTS 0.00 411.68 100.00

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256,598.51 337,214.34 346,625.00

OTHER EQUIPMENT REPAIRSPURCHASED SERVICES 4,100.54 38,085.32 15,000.00NON-CAPITAL OBJECTS 4,919.68 11,655.09 3,500.00CAPITAL OBJECTS 3,998.58 16,274.63 0.00

13,018.80 66,015.04 18,500.00

VEHICLE MAINTENANCEPURCHASED SERVICES 8,797.22 10,820.46 7,500.00NON-CAPITAL OBJECTS 0.00 0.00 175.00

8,797.22 10,820.46 7,675.00

FACILITIES REMODELINGPURCHASED SERVICES 1,328.97 1,364,112.80 1,597,849.00

1,328.97 1,364,112.80 1,597,849.00

RENT IN LIEU OF PURCHASECAPITAL OBJECTS 26,346.70 28,185.30 30,012.00

26,346.70 28,185.30 30,012.00

PUPIL TRANSP. VEHICLE SERVICEPURCHASED SERVICES 230,666.53 176,330.11 212,500.00

230,666.53 176,330.11 212,500.00

REGULAR--HOME TO SCHOOLPURCHASED SERVICES 936,528.52 878,693.18 898,463.00

936,528.52 878,693.18 898,463.00CO-CURRICULAR TRANSPORTATION

PURCHASED SERVICES 406.60 5,208.92 0.00406.60 5,208.92 0.00

SPECIAL EDUCATION TRANSPORTATIPURCHASED SERVICES 0.00 1,432.63 106,787.00

0.00 1,432.63 106,787.00

SPEC ED PUPIL SPECIAL TRANSPORPURCHASED SERVICES 75,779.34 272,928.64 264,162.00

75,779.34 272,928.64 264,162.00


3,444.44 3,129.84 6,306.00PUBLIC INFORMATION

PURCHASED SERVICES 21,028.62 13,135.38 24,529.00

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21,028.62 13,135.38 24,529.00

NON-INSTRUCT STAFF TRAINING EMPLOYEE BENEFITS 0.00 7.85 0.00PURCHASED SERVICES 13,618.31 28,050.85 53,728.00

13,618.31 28,058.70 53,728.00

INSURANCE AND JUDGMENTSPURCHASED SERVICES 4,992.36 5,909.72 6,000.00INSURANCE AND JUDGMENTS 338,079.39 353,506.64 387,371.00

343,071.75 359,416.36 393,371.00

LONG-TERM CAPITAL DEBT DEBT RETIREMENT 1,603,315.15 1,890,801.76 2,195,450.00

1,603,315.15 1,890,801.76 2,195,450.00

LONG-TERM OPERATIONAL DEBTDEBT RETIREMENT 0.00 0.00 1,500.00

0.00 0.00 1,500.00

OTHER LONG-TERM DEBTDEBT RETIREMENT 327,122.00 341,900.00 0.00

327,122.00 341,900.00 0.00

RETIREE SICK LEAVE DEFERRALEMPLOYEE BENEFITS 10,642.20 13,187.36 0.00

10,642.20 13,187.36 0.00RETIREE SICK LEAVE HRA DEFFERA


RETIREE INSURANCES DEFFERRALEMPLOYEE BENEFITS 1,815,473.78 1,681,851.10 1,672,782.00

1,815,473.78 1,681,851.10 1,672,782.00

OTHER SUPPORT SERVICESEMPLOYEE BENEFITS 218,494.58 181,210.94 188,010.00PURCHASED SERVICES 1,814.09 1,814.20 2,862.00

220,308.67 183,025.14 190,872.00

OTHER SUPPORT SVC-DBS HIGH DEDEMPLOYEE BENEFITS 311,601.24 289,115.97 343,905.00

311,601.24 289,115.97 343,905.00OPERATING TRANSF.TO DIF.FUND

TRANSFERS 4,221,439.66 4,880,681.74 4,599,033.00

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4,221,439.66 4,880,681.74 4,599,033.00

GEN BASE TUITION - NON OPEN ENPURCHASED SERVICES 90,790.00 83,936.75 108,255.00

90,790.00 83,936.75 108,255.00

GEN BASE TUITION - OPEN ENROLLPURCHASED SERVICES 769,059.31 814,829.24 844,957.00

769,059.31 814,829.24 844,957.00

SPED EXCESS TUITION- NON-OPENPURCHASED SERVICES 59,130.41 47,339.12 97,236.00

59,130.41 47,339.12 97,236.00

SPED EXCESS TUITION-OPEN ENROLPURCHASED SERVICES 11,495.00 31,312.50 92,890.00

11,495.00 31,312.50 92,890.00

REVENUE TRANSIT TO OTHERSOTHER OBJECTS 12,235.52 0.00 0.00

12,235.52 0.00 0.00

ADJUSTMENTS & REFUNDSOTHER OBJECTS 66,329.15 2,880.77 0.00

66,329.15 2,880.77 0.00

TOTAL: 16,663,277.93 19,342,561.60 22,416,143.00

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SALARIES 4,500.00





FOUR YEAR OLD KINDERGARTEN PROGRAM1010 E 4TH STREET


BUDGET 2015-16


Director of Student Services: Ms. Tracey Kelz

Director of Teaching & Learning: Ms. Kim Ziembo

Total 4K Centers: 7

Number of Students Served: 235

Location Description: Various 4K Sites throughout Marshfield

The School District of Marshfield has partnered with eight area child care centers to offer a Four Year Old Kindergarten program serving over 200 students. The program provides for a professionally qualified classroom teacher who has met licensing criteria for Four Year Old instruction. Each classroom utilizes a teacher assistant experienced in working with young children. The focus of instruction is on early literacy skills in a play‐based, hands‐on environment.

SALARIES0.57%





598,824

150

14,000

171,121

1,250

0 100,000 200,000 300,000 400,000 500,000 600,000



VEHICLE SERVICING

FLEET

FIELD TRIPS

218



UNDIFFERENTIATED CURRICULUMSALARIES 0.00 4,437.00 4,500.00EMPLOYEE BENEFITS 0.00 339.42 344.00PURCHASED SERVICES 480,675.06 588,000.00 590,000.00NON-CAPITAL OBJECTS 2,236.00 4,538.42 3,980.00

482,911.06 597,314.84 598,824.00

OFFICE OF THE PRINCIPALSALARIES 12,438.12 9,114.05 0.00EMPLOYEE BENEFITS 5,022.01 988.18 150.00PURCHASED SERVICES 0.00 2,880.00 0.00

17,460.13 12,982.23 150.00

PUPIL TRANSP. VEHICLE SERVICEPURCHASED SERVICES 20,660.34 13,120.00 14,000.00

20,660.34 13,120.00 14,000.00

REGULAR--HOME TO SCHOOLPURCHASED SERVICES 220,484.53 84,255.96 171,121.00

220,484.53 84,255.96 171,121.00

FIELD TRIPS - CLASSROOMPURCHASED SERVICES 818.33 745.90 1,250.00

818.33 745.90 1,250.00

TOTAL: 742,334.39 708,418.93 785,345.00

FOUR YEAR OLD KINDERGARTEN EXPENDITURES

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FINANCIAL – CAPITAL OUTLAY

BUDGETED CAPITAL EXPENDITURES The School District of Marshfield prides itself on continual upkeep and improvement to all facilities. The District’s Capital Improvement Plan (CIP) has been used for the past two decades to identify and fund large capital expenditures for additions, remodeling, or renewal of District facilities. It is comprised of either major maintenance projects or capital improvement projects. Each building’s administrative team compiles a school generated list of projects for facility improvements and major maintenance needs and data enters these needs into the District’s building maintenance software. The requests become the premise from which a potential projects list is developed. The projects are not guaranteed to move forward but are intended to assist with the planning and budgeting for future capital outlay needs. The five year CIP plan is a budget planning tool in which the projects are determined by budget, instructional needs, school requests, and identified maintenance needs and concerns. Maintenance projects are funded as part of General Fund operations. Maintenance projects include such projects as roof repair, mechanical, electrical and plumbing systems, carpeting, fire alarms, safety & security upgrades, parking lot asphalt and concrete repair, asbestos abatement, fencing replacements, etc. Larger capital outlay projects include work to renovate or replace roofs, security systems, building renovations, field house work, chillers/air conditioning systems, and parking lot repair/replacement. The School District of Marshfield’s CIP reflects an annual budget of approximately $500,000 for this purpose. For the 2015-16 budget, the following projects have been identified as major district capital outlay priorities:

• Tennis Court & Fence Renovation $80,000 • Driveway to Beell Stadium, Fence, Gate $45,000 • Playground Resurface – Grant Elementary $36,000 • Waste Water Treatment Upgrade $30,000 • Exterior Door Replacement – District $29,000 • New Carpet – Board of Education Office $28,000 • High School Field House Roof Section $23,000 • Chimney Repair/HVAC Upgrade – Lincoln $18,000

MIDDLE SCHOOL RENOVATION PROJECT The oldest facility in the District is Marshfield Middle School, constructed in 1939 with remodeling additions in 1968 and 1993. The school is listed on the Wisconsin State Historical Registry as an historical monument, earning this distinction in 2006. During a special school board meeting on April 17, 2012, the school board approved a motion to direct administration to prepare for the remodeling of Marshfield Middle School in an amount not to exceed $5,000,000 over a period not to exceed five years. During the May 9th, 2012 regular board meeting, the school board directed a transfer of funds in the amount of $200,000 from the District’s surplus utilities budget for purposes of the Middle School renovation project. These funds were used to complete the parking lot replacement of Marshfield Middle School during the summer of 2012. On September 12, 2012, the school board passed a motion to provide for the transfer of $1,640,000 of fund 10 unassigned fund balance to committed fund balance for purposes of the Middle School renovation project. Board action was also taken on May 8, 2013, to permit the re-allocation of $111,356 from general operational funds for purposes of the Middle

220


School renovation project. These funds were derived as surpluses resulting from utility cost savings. On September 18th, 2013, the school board passed a motion to transfer $1,000,000 from fund 10 unassigned fund balance to a committed fund balance for the Middle School renovation project. There was also an additional $600,000 provided as part of the General Fund capital outlay operational budget for this project for 2013-14. On June 11, 2014, the board again took action to move $600,000 of unassigned fund balance to a committed fund for the Middle School project. They also approved an additional $240,000 of operational funds to be used for this project. In total, $4,391,356 of the $5,000,000 of funds have been appropriated for this project through District funding reserves, budget planning, and surplus revenues. The remaining funds for the Middle School Renovation project were funded through school board action through a combination of General Fund surplus reserves and the use of General Fund operational monies through the Buildings & Grounds Department. As the project is to span a five year period, the District has continually monitored its balance sheet and financial reserves in an attempt to self-fund portions of the project and mitigate the amount needed from general obligation promissory debt borrowing. The project is now complete, and the District was able to underwrite the entire cost of the project without need for general obligation promissory note borrowing or voter approved referenda. During the winter of 2012-13, the District selected a construction manager to have oversight of the Middle School renovation project. Boson Corporation was hired as the construction manager to work in concert with District personnel to establish a schedule of construction upgrades and timelines to complete the project. The District has already conducted a preliminary needs analysis for facility upgrades and repairs to Marshfield Middle School which include estimated costs. This analysis outlines maintenance, repairs and upgrade needs necessary for continued operations of the existing facility. The costs associated with each Item are budgetary numbers and are in today’s dollars. ELECTRICAL UPDATES Heating and cooling Electrical Requirements dependent on HVAC systems $50,000 Upgrade 120v outlets - The majority of classrooms have only one outlet at the front and one at the back, with the side walls having no outlets. The cost provides branch circuits with 120v outlets, surface raceways and sub panels on 1st, 2nd and 3rd floors

$100,000 Lighting Budget cost for relighting if drop ceilings are utilized (drop ceiling) $120,000

Total Electrical Budget = $270,000

TECHNOLOGY UPGRADES

The technology quotes for MMS would bring the network infrastructure to the same level as the rest of the district. Currently we are limited on the number of data drops in classrooms and offices, we are using small hubs and switches in many rooms to accommodate the technology. These devices tend to be relatively high maintenance and effectively slow down the network because they split bandwidth between devices. The network wiring would eliminate these small devices by running dedicated drops to these rooms where needed. The network switch replacement would update existing 10 year old 100Mbps switches to 1000Mbps switches for increased bandwidth to the classrooms and provide additional ports needed. The phone system was recently updated with a new IP based phone system.

221


Wiring $200,000 Network Switches $50,000

Total Technology Upgrades = $250,000

HEATING, VENTILATION, AND AIR CONDITIONING (HVAC) UPDATE

The building is served by a steam heating system. The building was constructed in 1939 with additions in 1968 and 1993. HVAC equipment is typically original to the date of construction except for the window air conditioning units, and the Library rooftop units. The boilers are 20 years old with a median service life for a fire tube steam boiler is between 22 and 25 years per ASHRAE (American Society of Heating, Refrigerating and Air-Conditioning Engineers) guidelines. Equipment (fans, coils, controls) in the 1939 and 1968 building has passed its recommended life expectancy. Some equipment has been abandoned as it fails due to its age. Numerous spaces do not contain code-required ventilation. Steam and condensate piping is not insulated in sections throughout the building which is a code and energy deficiency. Complete replacement of existing Heating System is recommended.

Total HVAC Update = $2,000,000

CEILING UPGRADES The original ceilings are hard plaster, making access difficult for data cabling, electrical, and HVAC ductwork. In addition, the high ceilings add significant cost for heating.

Total Ceiling Upgrades = $400,000

WINDOW REPLACEMENT The existing windows were single glazed panes in non-thermal broke frames, replacement parts were no longer available. Perimeter elastomeric sealants were deteriorating. Have been replaced with 163 double hung with transom windows.

Total Window Replacement = $640,000

ROOF REPAIRS AND UPGRADES The roof is broken down into area for repair based on condition, over all the roof system is in fair condition but will need general maintenance. Year 1 Area K,B $66,500 Year 2-3 Area F,C,A,E,G,J,L,M,N $95,100 Year 5 Area D $42,000

Total Roof Repair = $203,600

PLUMBING

Upgrades to plumbing (locker Rooms)

Total Plumbing Upgrades = $300,000

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EXTERIOR BRICK

Tuck point, repair, replace, and glass block windows, clean and seal $700,000 Rebuild Chimney $300,000

Total Exterior Brick = $1,000,000 DOOR REPLACEMENTS

The doors are broken down into areas for repair based on condition. High Priority door # 2, 3, 4,6,7,15,18 $36,230 Medium Priority door # 16,17 $7,338 Low Priority door # 11,14 $6,985

Total Door Replacement = $50,553

PARKING LOT REPLACEMENT (COMPLETED SUMMER, 2012)

North Parking Lot and Roadway $170,000 South Lot by Track $50,000

Total Parking Lot Replacement = $220,000 LOCKER REPLACEMENTS

642 Main hallways 4 Floors 88 1968 Addition 22 Boy’s Team locker room 81 Boy’s Locker room 1 77 Boy’s Locker room 2 28 Girl’s Team Locker room 198 Girl’s locker room 1 61 Girls Locker room 2 (optional)

Total Locker Replacement = $255,000

Total Repair and Upgrade Estimates = $5,589,153

FIVE YEAR CAPITAL IMPROVEMENT PLAN In tandem with the Middle School Renovation Project, the District has developed a five-year facility plan for the other District entities to address curricular changes and maintenance needs. The plan is a proactive approach to identifying the highest priority needs over a five-year period. Recommendations are sought from the Buildings and Grounds staff concerning building maintenance and repair. District hired architects, engineers, and specialty consultants also assist in identifying and providing expertise in various capital outlay and maintenance initiatives. Projects under consideration are reviewed by the Director of Facilities, the Director of Business Services, and the Superintendent. The following pages detail each District entity and provide a five-year plan for maintenance and remodeling needs, including estimated costs.

223


SUMMARY – FIVE YEAR CAPITAL IMPROVEMENT PLAN The following five year capital improvement plan is based on preliminary estimates and apply current dollar values only. Cost allocations are based on curricular and facility needs, and are provided only as preliminary estimates. Newer buildings tend to realize less in costs because of the reduced need for current maintenance. In some cases, items are identified without a corresponding dollar value as costs could vary significantly based on competitive bidding and market fluctuation of products or services. Appropriation of funds are based on Finance Committee and school board review and are subject to change based on present year funds availability. Traditionally, the school board allocates approximately $600,000 each year for capital renewal and ongoing maintenance. The following table shows a five year summary of plans for this maintenance. These estimates include the remaining costs of the Middle School renovation project as described earlier.

BUDGET - FIVE YEAR CAPITAL IMPROVEMENT PLAN

SCHOOL DISTRICT OF MARSHFIELD

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 Total for

Facility Cost Cost Cost Cost Cost Facility

Marshfield High 300,000 374,000 369,000 354,000 200,000 1,597,000

Marshfield Middle 1,813,000 1,838,500 160,500 172,000 147,000 4,131,000

Grant Elementary 799,000 351,500 143,500 209,000 114,000 1,617,000

Lincoln Elementary 82,000 38,000 40,000 55,000 87,000 302,000

Madison Elementary 11,500 3,500 58,000 37,000 54,000 164,000

Nasonville Elementary 37,000 53,000 38,000 54,000 61,000 243,000

Washington Elementary 45,000 39,000 42,000 62,000 29,000 217,000

Marshfield School Forest 0 34,000 35,000 70,000 36,500 175,500

Board of Education Office 595,000 687,500 232,500 185,000 225,000 1,925,000

GRAND TOTAL 3,682,500 3,419,000 1,118,500 1,198,000 953,500 10,371,500

This list is designed to be a starting point to identify District needs. All costs are subject to available funds and the annual budget process. Detailed cost breakdowns are available for each facility on the following pages.

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5 YEAR CAPITAL OUTLAY PLAN – MARSHFIELD HIGH SCHOOL

Project: Description Cost Description Cost Description Cost Description Cost Description Cost

Site Systems concrete repair 7,000 Concrete Repair Asphalt Bus Lot Parking lot north 30,000 Parking lot north 30,000

Parking lot repair 7,000 Field House Parking Lot 25,000 Field House Parking Lo 25,000 Parking lot green 40,000

Wrestling Hoist/Room 17,000 Loading dock 30,000 Loading dock 30,000

Structural System Canopy 20,000 Windows replacement 25,000 Windows replacement 25,000 Basketball Hoop Motors 5,000 Basketball Hoop Motors 5,000

Exterior System Field House Doors 30,000 Exterior Door #22 9,000 Stucco Repair 5,000 Exterior doors 10,000 Stucco Repair 5,000

Exterior Windows 5,000 Exterior Windows 5,000 Stucco Repair 5,000 Exterior doors 10,000

Roof System Roof repair 40,000 Roof repair 40,000 Roof System 40,000 North Field House

Ballast roof 50,000 North Field House North Field House Ballast Roof 70,000

Mechanical/HVAC Cooling Tower Upgrade Cooling Tower Upgrade AHU #2&#8 7,000 AHU #2&#8 7,000 Vav Conversion

Vav Controller 4,000 HVAC AHU's #13 HVAC AHU's HVAC AHU's HVAC AHU's vary units 13,000

Electrical Retube Field House 3,000 Controls Recomm. 10,000 Controls Recomm. 10,000

Plumbing Pool equipment 150,00 Pool equipment 150,000 Girls Locker Room 50,000 Pumps inspect.

Shower Tile Repair 2,000 Boys Locker Room 30,000 Pool equipment 150,000 Pool equipment 150,000

Interior Systems Commons Security 40,000 Flooring Ceiling Tile Replaceme 30,000 Ceiling Tile Replacement 40,000 Ceiling Tile classrooms 35,000

Ceiling Corridors 50,000 Ceiling Tile Replacement 50,000 Flooring Flooring Flooring 15,000

Fire and Security Issues Bleacher Inspection 7,000 Bleacher Repair & Inspec 7,000 Bleacher Repair & Insp 7,000 Bleacher Repair & Inspec 7,000 Bleacher Repair & Inspec 7,000

Accessibility Issues Locker Room Doors 3,000 Pool Doors 7,000 Security Issues Doors replacement 10,000

Security Review

Other Floor Scrubber 13,000 Floor Scrubber 13,000 Floor Scrubber 13,000

Floor Polisher 5,000 Floor Polisher 7,000 cleaning Equip.

HIGH SCHOOL TOTAL: 300,000 374,000 369,000 354,000 200,000

2015-2016 2016-2017 2017-20182014-2015 2018-2019

MARSHFIELD HIGH SCHOOL

Constructed in 1968, with additions and remodeling done to the building in 1994 and 2006. The area (square feet) of the building is 297,985 with a designed capacity of 1,400 students. The high school features 79 classrooms, an auditorium (seating capacity 642), field house and auxiliary gymnasium (seating capacity 3,400), cafeteria (seating capacity 350), library (seating capacity 180), and multi-media room (seating capacity 205). The total acreage at the Senior High School is 60 acres.

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5 YEAR CAPITAL OUTLAY PLAN – MARSHFIELD MIDDLE SCHOOL


Site Systems South Parking Lot 50,000 South Parking lot 50,000

Structural System Observatory 23,000 Plaster repair classrooms 5,000 Plaster repair classroo 5,000 Plaster repair classrooms 5,000

Observatory 23,000 Observatory 23,000 Old gym floor 7,000 Old gym floor 15,000

Exterior System Exterior Brick 100,000 Interior Doors 1st 50,000 Interior Doors 2nd Interior Doors 3rd 70,000 Interior Doors gym 15,000

Windows Exterior Doors 30,000

Roof System Roof Repair B 60,000 Roof Sections D,L,M,N 60,000 Roof Section D 10,000 Roof inspect. 10,000

Roof Sections A,E,G Roof Sections A,E,G 40,000 Roof Sections A,E,G 10,000

Mechanical/HVAC HCAC System 1,400,000 HVAC /System 1,200,000

Electrical Electrical upgrades 75,000 Hall lighting/drop ceiling 40,000 Lighting 12,000 Lighting 12,000 Lighting 12,000

Drop Ceiling 30,000 Drop Ceiling classroom 25,000 Drop Ceiling classrooms 25,000 Drop Ceiling classrooms 25,000

Plumbing Plumbing Waterlines/Dra 40,000 plumbing upgrades locker rooms Plumbing water source Plumbing water source 10,000

Interior Systems Floor Classrooms 20,000 Classroom doors Classroom doors P.E. Doors 10,000

Cafe. Floor 15,000 Lockers 250,000 Lockers Floor Classrooms 40,000 Floor Classrooms 40,000

Fire and Security Issues Security Issues boxes 2,500 Security Issues 2,500 Security Issues 10,000

Accessibility Issues Cafe. Floor 15,000

Stair treads 10,000 Stair treads 10,000

Other Technology upgrades 40,000 Locker replacement

Environmental Issues 60,000 Floor Scrubber 13,000 Floor Scrubber 13,000 Floor Scrubber 13,000

MIDDLE SCHOOL TOTAL: 1,813,000 1,838,500 160,500 172,000 147,000

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

MARSHFIELD MIDDLE SCHOOL

Constructed in 1939 with additions and remodeling in 1968, and again in 1993. There are 19.41 acres of land at the Middle School. The area (square feet) of the middle school is 115,740 with a designed capacity of 900 students. Facilities included 34 classrooms, two gymnasiums (combined seating capacity 1,200), and a multi-media center (seating capacity 284).

226


5 YEAR CAPITAL OUTLAY PLAN – GRANT ELEMENTARY SCHOOL


Site Systems Sidewalk Repair 2,000 Sidewalk Repair 2,000 Concrete Repair 2,000 Fencing 3,000 Play ground lot south 12,000

Play ground lot 25,000 Play ground lot 25,000 Play ground lot south 12,000 Fencing 3,000

Structural System Refinish Bleachers, Win 7,000 Building envelop 15,000 Building envelop 15,000 Building envelop 15,000

Exterior System Gym Wall Waterproofing Masonry repair 7,000 Masonry repair 7,000 Masonry repair 7,000 Lighting fix. 7,000

Masonry Painting 20,000 Locker replacement 10,000 Locker replacement 10,000 Locker replacement 10,000

Roof System Roof inspection Roof replacement Roof replacement 50,000 Roof replacement

Mechanical/HVAC DD controls 250,000 DD controls 250,000 HVAC VAV Box 50,000 HVAC VAV Box 25,000 AHU units inspect. 15,000

Boilers upgrade 500,000 AHU #2 coil 5,000 Ex.fans 7,000 Ex.fans 7,000 Coils

Electrical Controls Recommissionin 10,000 Ex.fans 7,000

Plumbing Rest room doors Sink/Counter Tops 5,000 Sink/Counter Tops 5,000 Ceiling tile 10,000

136,119,110,111 15,000 Hot water heater 10,000 Floors 10,000 Flooring 10,000 Flooring 10,000

Interior Systems Restroom doors 10,000 Restroom doors 10,000

Fire and Security Issues Fence Replacement 5,000 Security 2,500 Security 2,500 Fire alarm system upgrad 40,000 Fire alarm system upgrad 40,000

Security Review 10,000

Accessibility Issues

Other Cleaning Equip. 10,000 Cleaning Equip. 10,000 Cleaning Equip. 10,000

GRANT TOTAL: 799,000 351,500 143,500 209,000 114,000

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

GRANT ELEMENTARY SCHOOL

Constructed in 1992. Total square feet is 81,600 with a designed capacity of 850 students, which is the largest student capacity of all elementary schools in the School District of Marshfield. Grant Elementary features 33 classrooms, cafeteria/commons area (seating capacity 216), and a multi-purpose room/gym (seating capacity 900). Grant Elementary's land plot is 24.6 acres.

227


5 YEAR CAPITAL OUTLAY PLAN – LINCOLN ELEMENTARY SCHOOL


Site Systems Sidewalk repair 5,000 Sidewalk repair 5,000 East Parking Lot 12,000 East Parking Lot 12,000 East Parking Lot 12,000

Structural System

Exterior System Chimney Repair 7,000 Chimney Repair 7,000 Building envelop 6,000 Building envelop 6,000

Masonry Inspect. Masonry repair 7,000 Masonry repair 7,000 Masonry repair 7,000

Roof System Roof inspect Roof system 30,000

Mechanical/HVAC Unit Heaters inspect 10,000 unit Heater replacement/r 8,000 unit Heater replacement/r 8,000

Ex.fan replacement 7,000 Ex.fan replacement 7,000

Electrical Lighting fix. 5,000 Lighting fix. 5,000

Plumbing Water/Drain Lines 16,000 Water/Drain Lines 15,000

Interior Systems Lockers 50,000 Flooring 10,000 Flooring 10,000 Flooring 10,000

restroom doors 10,000

Fire and Security Issues Security 2,500 Security Boxes 1,000 Security Boxes 1,000 Security Review 2,000


Other Seasonal Equip 1,500

LINCOLN TOTAL: 82,000 38,000 40,000 55,000 87,000

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

LINCOLN ELEMENTARY SCHOOL

Lincoln Elementary was constructed in 1957, with additions and remodeling in 1968 and 2006. Additions and remodeling in 2006 transformed the school into an energy-efficient building. The area (square feet) is 43,108 with a designed student capacity of 500. The total acreage is 9 acres. Lincoln contains 25 classrooms and a multi-purpose room (seating capacity 600).

228


5 YEAR CAPITAL OUTLAY PLAN – MADISON ELEMENTARY SCHOOL


Site Systems Sidewalk Repair 5,000 Parking lots inspect. 50,000 Parking lot upgrade 25,000 Parking lot upgrade 25,000

Structural System

Exterior System Masonry/Caulking 2,500 Masonry/Caulking 2,500 Masonry Water Proofin 2,000

Roof System Roof Inspect 5,000 Roof repair/replacement 5,000 Roof repair/replacement 5,000

Mechanical/HVAC RTU inspect. 7,000 Rtu repair/ upgrade 7,000

Electrical

Plumbing

Interior Systems Flooring 15,000

Fire and Security Issues Security 2,500 Security 1,000 Security 1,000 Security review 2,000


Other

Seasonal Equipment 1,500

MADISON TOTAL: 11,500 3,500 58,000 37,000 54,000

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

MADISON ELEMENTARY SCHOOL

Newly constructed in 2006, Madison Elementary School features a more energy-efficient building design. The total area (square feet) is 50,134 with a designed capacity of 500 students. The building contains 25 classrooms and a multi-purpose room (seating capacity 600). Madison Elementary sits on 17 acres of land.

229


5 YEAR CAPITAL OUTLAY PLAN – NASONVILLE ELEMENTARY SCHOOL


Site Systems Driveway Repair 7,000 Parking Lot south 25,000 Parking Lot south 25,000 Parking Lot south 25,000

Structural System Masonry water proofing/re 7,000 Masonry water proofing/re 7,000

Exterior System Roof Repair 10,000 Roof inspect. 5,000 Roof Repair 5,000 Roof Repair 5,000

Roof System Roof Inspect 5,000 Roof Repair/replacement 5,000 Roof Repair/replacement 5,000

Mechanical/HVAC Rtu inspect. 7,000 Rtu repair/upgrade 7,000 Rtu repair/upgrade 7,000 Rtu repair/upgrade 7,000

Electrical

Plumbing Waste Water Plant 15,000 Waste Water Plant 15,000 Waste Water Plant inspe 5,000 Waste Water Plant upgra 5,000

Interior Systems Locker upgrade 30,000

Fire and Security Issues Security Issues 5,000 Security Issues 1,000 Security Issues 1,000 Security Review 2,000


Other

NASONVILLE TOTAL: 37,000 53,000 38,000 54,000 61,000

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

NASONVILLE ELEMENTARY

SCHOOL

Constructed in 2001. Total square feet of 40,205 with a designed capacity of 475 students. Nasonville features 19 classrooms and a multi-purpose room (seating capacity 600). The total acreage at Nasonville Elementary is 10 acres.

230


5 YEAR CAPITAL OUTLAY PLAN – WASHINGTON ELEMENTARY SCHOOL


Site Systems Sidewalk Repair 3,000 Side walk built 25,000 Parking lots 25,000 Parking lots 25,000

Side walk built 25,000 Side walk built 25,000

Structural System

Exterior System Masonry/Caulking 2,500 Block Water Proofing 2,000

Roof System Roof Repair 5,000

Mechanical/HVAC RTU inspect. 2,000 Rtu repair/ upgrade 2,000

Electrical Health Room Fan 1,000 Health Room Fan 1,000

Plumbing Hot Water heater 6,000 Special needs restroom 10,000 Special needs restroom 10,000 Special needs restroom 10,000

Interior Systems

Fire and Security Issues Security Issues 32,000 Security Issues 1,000 Security Issues 1,000 Security Review 2,000


Other Seasonal Equip. Replac 1,500

WASHINGTON TOTAL: 45,000 39,000 42,000 62,000 29,000

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

WASHINGTON ELEMENTARY SCHOOL

Washington Elementary School was constructed in 2006, and it also features an energy-efficient building design. The plot of Washington Elementary contains 11.43 acres of land. The school contains 25 classrooms and a multi-purpose room (seating capacity 600).

231


5 YEAR CAPITAL OUTLAY PLAN – MARSHFIELD SCHOOL FOREST


Site Systems Driver way 2,000

Structural System

Exterior System Fireplace tuck-point 5,000 Fireplace tuck-point 5,000

Lodge staining 1,500

Roof System

Mechanical/HVAC Hvac inspect. 5,000

Electrical

Plumbing Shower House 2,000 Shower house remodel 30,000 Shower house remodel 30,000

Interior Systems Interior lodge 30,000 Interior lodge 30,000 Interior lodge 30,000

Fire and Security Issues

Accessibility Issues Security review 5,000

Other

SCH. FOREST TOTAL: 0 34,000 35,000 70,000 36,500

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

MARSHFIELD SCHOOL FOREST

The School District of Marshfield’s School Forest is a 320 acre forest property purchased in 1956. Since the purchase, multiple additions have been made to the School Forest, including: the main lodge, a shower house and shelter-storage building, a man-made pond with a pier, and a number of trails with trail signs.

232


5 YEAR CAPITAL OUTLAY PLAN – BOARD OF EDUCATION OFFICE


Site Systems Central Office Parking Lo 40,000 Central Office Parking Lot 40,000 Central Office Parking 40,000

Athletic Field Maintenan 8,000 Athletic Field Maintenanc 8,000 Athletic Field Maintena 10,000 Athletic Field Maintenanc 10,000

Structural System maintenance services building Storage Structure 60,000 Storage Structure 60,000 Storage Structure 60,000

Roof and Doors 40,000

Exterior System

Roof System Roof Replacement/Main 25,000 Roof Replacement/Main 25,000 Roof Replacement/Mai 25,000 Roof Replacement/Main 25,000

Mechanical/HVAC HVAC inspect. 5,000

Electrical MMS Tennis Court Light 7,000 MMS Tennis Court Lights 7,000

Plumbing

Interior Systems Flooring 25,000 Flooring 25,000 Flooring 25,000

Fire and Security Issues Security Issues 5,000 Security Issues 2,500 Security Issues 2,500

Soccer Practice field 20,000

Accessibility Issues Soccer Practice field 20,000 Tennis Courts 150,000 Fitness Center Fitness Center 200,000

District Track 300,000 Field liner 20,000 Field liner 20,000 Field liner 20,000

Other Tennis Courts 150,000 Beell Stadium Siding/Bloc 30,000 Beell Stadium Siding/B 30,000 Beell Stadium Siding/Blo 30,000

District Track 300,000 1445 Lawn Mower 20,000 1445 Lawn Mower 20,000 District Equip. 15,000

DIST. OFFICE TOTAL: 595,000 687,500 232,500 185,000 225,000

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

BOARD OF EDUCATION OFFICE

Constructed in 1970, with additions and remodeling done to the building in 1996. The area of the building is approximately 6,700 square feet and houses District level administration and support staff. All Board of Education meetings and board related business are conducted in this facility. The Board of Education Office shares a common campus with the District Maintenance Garage, Marshfield Middle School, District tennis courts, and Beell Football Stadium.

233

FINANCIAL – DEBT MANAGEMENT

Current Debt Levels and Legal Debt Limit

The School District of Marshfield has the legal right to contract indebtedness for purposes specified by statue provided the principal amount does not exceed 10% of the equalized value of the taxable property within the District boundaries. The table below provides the calculation of outstanding indebtedness for the District as it relates to applicable debt limit.

Equalized Valuation (2015) as certified by the WI Dept. of Public Instruction $2,068,260,422

Legal Debt Percentage Allowed by statute (Percentage) 10%

Legal Debt Percentage Allowed by statute (In Dollars) $206,826,042.20

District Bonded Indebtedness as of December 31, 2015 $21,760,000.00

Unused Margin of Indebtedness $185,066,042.20

Percent of Legal Debt Incurred 10.5%

Percent of Legal Debt Available for Borrowing 89.5%

As the above table illustrates, the District currently uses less than 10% of its legal debt limit, positioning itself well for future borrowing should the need arise.

Effects of Existing Debt Levels on Current and Future Budgets

Because the existing levels of debt for the District are conservative with only 9.6% of expenditure capacity, the District expects to maintain and manage debt levels with relative ease into the foreseeable future. The need for future debt will be dependent upon enrollment trends and curricular initiatives.

Fund 38 Non-Referendum debt has been managed with the intent of mitigating the impact of any new borrowing on individual fiscal year debt levels. A specific example of this is the borrowing of $500,000 through a Qualified School Construction Bond (QSCB) loan. The QSCB loan was an interest free loan with repayment scheduled to commence in fiscal year 2016. This loan payment was deferred until this time to coincide with the maturity and final payment of other Fund 38 operational debt.

Fund 39 Referendum debt has been used historically for significant building projects. In that nearly all of the school facilities in the District have been remodeled or re-constructed within the past decade, and with the funding plan for Middle School renovations complete, there is no immediate expectation of Fund 39 debt borrowing for capital expansion. Marshfield High School, constructed in 1968, will in all likelihood be the next significant District facility that may require significant capital upgrade. The school board has not yet discussed how these upgrades might be funded, but fund 39 referendum debt is a possibility.

The tables on the following pages illustrate the District’s existing debt repayment schedules, separated by referendum (Fund 39) versus non-referendum (Fund 38) funds.

234


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236

FINANCIAL – OTHER DISCLOSURES

Budget Items Not Approved for 2015-16

All items presented to the school board for approval were approved for budget year 2015-16. As the Finance Committee of the school board receives continual information during the budget development cycle, they were able to provide general parameters and guidance concerning budget priorities. This aided unanimous support for passage of the 2015-16 budget when it was presented to the entire board for school board action.

Classifications of Fund Balance per GASB 54

Fund balances for various funds pursuant to GASB standard 54 effective 6/30/14 are as follows:

Fund Definition Purpose Amount

General Fund Unassigned General Operations 13,011,004 General Fund Committed Remodeling Expenses 1,749,492 Food Service Restricted DPI Regulation 43,150 Non-Scholarship Assigned Specific Expenses 242,509 Capital Expansion Restricted DPI Regulation 246,237

Disclosure of Other Post-Employment Benefits (OPEB)

The Government Accounting Standards Board (GASB) considers other post-employment benefits, like retiree health insurance, as part of the compensation employees earn each year although they are not received until after employment ends. An actuarial report is necessary on a bi-annual basis to provide a cost calculation to the district and for disclosure purposes.

The most recent actuarial report available for the District was conducted by Willis North America, Inc. for fiscal year end 2013. The information provided by Willis includes disclosure information for financial statements, governmental agencies, and other interested parties as required in the Statement of Governmental Accounting Standards No. 45 (SGAS 45).

The School District of Marshfield provides retiree medical insurance for employees who meet the eligibility requirements upon retirement. Under SGAS 45, retiree benefits are viewed as a form of deferred compensation. As such, the benefits are treated as being earned over the working lifetime of the employee so that the cost is fully charged to operations by the earliest date of eligibility under the plan. The SGAS 45 Annual Required Contribution (ARC, also called Expense) and the Actuarial Accrued Liability (AAL) are summarized below:

TOTAL INCURRED OPEB LIABILITIES 6/30/13

Administrators Support Staff Teachers Total

Actuarial Accrued Liability (AAL) $4,657,553 $5,751,162 $22,401,083 $32,809,798

Annual Required Contribution (ARC) $519,449 $363,306 $2,087,118 $2,969,873

Interest on net OPEB Obligation $47,613 $58,793 $229,000 $335,406

Adjustment to Annual Required Contribution $58,996 $72,848 $283,748 $415,592

Annual OPEB Cost $508,066 $349,250 $2,032,370 $2,889,686

Projected Pay-as-you-go Expense $154,846 $661,779 $1,648,874 $2,465,499

Net OPEB Obligation - Beginning of Year $952,257 $1,175,850 $4,579,999 $6,708,106

Prefunding $0 $0 $0 $0

Net OPEB Obligation - Projected End of Year $1,305,477 $863,321 $4,963,495 $7,132,293

237

FINANCIAL - OTHER DISCLOSURES


238

SECTION

239


240

INFORMATION – PROPERTY VALUE AND TAX INFORMATION

Property Value and Tax Levy History

Property value is the dollar-value placed on land and buildings for the purposes of administering property taxes. The two commonly-used methods of valuing property in Wisconsin are "assessed" and "equalized”. “Assessed” valuation is property value as determined by the local municipal assessor on January 1 in any given year. “Equalized” valuation results when the Department of Revenue (DOR) applies an adjustment factor to the assessed value. The adjustment factor incorporates, among other elements, actual property sales in the municipality during the past year and is meant to ensure each type of property has comparable value regardless of local assessment practices. Residential and commercial properties located within the School District of Marshfield boundaries are assessed annually by the local assessor. The following table shows a comparison between Assessed Valuation and Equalized Valuation.

COMPARISON OF ASSESSED AND EQUALIZED VALUATION (2012 to PRESENT)

Audited Audited Audited Unaudited Budget Projected

YEAR 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

Assessed Value (TIF* In) 1,945,975,182 1,966,727,500 1,978,885,060 2,008,568,336 2,068,260,422 2,088,943,026

Equalized Value (TIF* In) 2,033,433,710 2,017,433,425 2,031,640,700 2,065,028,974 2,130,041,222 2,151,341,634

Equalized Value (TIF* Out) 1,985,325,510 1,962,513,625 1,976,869,600 2,023,269,474 2,109,101,722 2,130,192,739

Total Tax Levy 18,634,138 19,125,220 19,068,802 19,668,372 20,151,233 20,352,745

Tax Levy Change 570,699 491,082 -56,418 599,570 482,861 201,512

Equalized Tax Rate $9.39 $9.75 $9.65 $9.72 $9.55 $9.65

*TIF (Tax Incremental Financing)

With revenue caps in place, the increase in tax levy has been primarily due to the reduction of state equalization aid. To calculate the tax rate, you divide the total tax levy into the equalized value (TIF Out) and multiply by 1,000 (since the tax rate is based on an amount per $1,000 of assessed value). The budgeted tax rate of $9.55 indicates that for every $1,000 of assessed value a property owner has in their property, the school district may levy $9.55. For a home valued at $100,000, the total amount of property taxes the school district may collect would total $955 ($9.55 x $1,000).

Most state computations use equalized value, otherwise known as "fair market" value. Fair market value can be further defined as the value that would be agreed upon between a willing buyer and a willing seller in an "arm's length" transaction where neither is required to act. For Wisconsin public school districts, tax rate calculations use equalized values exclusively. Historic and present year equalized values for the various cities, townships, and villages for the School District of Marshfield are provided on the following page.

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As the city of Marshfield extends beyond Wood County into parts of southern Marathon County, a separate equalized valuation is provided for each county’s property value. The majority of equalized value lies within the city of Marshfield at 60.76% of total equalized tax base. The following pie chart provides the percent distribution of equalized valuation based on the District’s municipalities.

City of Marshfield - Wood, 60.76%

City of Marshfield - Marathon, 5.28%

Town of Fremont, 2.73%

Town of Lynn, 1.69%

Town of Day, 1.80%

Town of Green Valley, 0.25%

Town of McMillan, 6.58%

Town of Cameron, 0.32%

Town of Lincoln, 3.00% Town of

Marshfield, 8.40%

Town of Richfield, 3.03% Town of Rock, 3.53%

Village of Hewitt, 2.65%

Percent Equalized Valuation by Municipality Budget Year 2015-16

EQUALIZED VALUATION BY MUNICIPALITY 2012-2013 2013-2014 2014-2015 2015-2016

% of % of % of % of Municipality Valuation Value Valuation Value Valuation Value Valuation Value

City of Marshfield (Wood County)

1,205,686,500

61.44% 1,201,547,800

60.78% 1,231,337,900

60.86% 1,256,650,500.00 60.76%

City of Marshfield (Marathon County)

104,686,000

5.33% 102,916,400

5.21% 111,010,700

5.49% 109,246,000.00 5.28%

Town of Fremont 38,135,602 1.94% 38,020,955 1.92% 37,140,219 1.84% 56,499,100.00 2.73%

Town of Lynn 6,418,409 0.33% 6,464,573 0.33% 6,629,348 0.33% 34,853,591.00 1.69%

Town of Day 31,765,698 1.62% 31,952,333 1.62% 33,329,057 1.65% 37,329,123.00 1.80%

Town of Green Valley 4,873,015 0.25% 4,863,277 0.25% 4,972,310 0.25% 5,204,613.00 0.25%

Town of McMillan 158,808,539 8.09% 162,384,431 8.21% 168,436,966 8.32% 136,010,200.00 6.58%

Town of Cameron 53,483,000 2.73% 55,900,300 2.83% 57,422,500 2.84% 6,601,198.00 0.32%

Town of Lincoln 124,722,400 6.36% 132,255,300 6.69% 128,825,400 6.37% 61,954,200.00 3.00%

Town of Marshfield 57,184,500 2.91% 59,161,800 2.99% 60,782,200 3.00% 173,675,716.00 8.40%

Town of Richfield 59,420,004 3.03% 61,107,751 3.09% 61,163,324 3.02% 62,580,764.00 3.03%

Town of Rock 67,447,658 3.44% 71,044,080 3.59% 71,040,750 3.51% 72,918,617.00 3.53%

Village of Hewitt 49,882,300 2.54% 49,250,600 2.49% 51,178,800 2.53% 54,736,800.00 2.65%

Grand Total: 1,962,513,625 100.00% 1,976,869,600 100.00% 2,023,269,474 100.00% 2,068,260,422.00 100.00%

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Property Tax Rates Despite the District’s declining enrollments, sluggish tax base growth, and decreased state funding, the Marshfield School District compares quite favorably with school tax rate. In Marshfield, the 2015 tax rate is $9.55 per thousand dollars of assessed value, which means if you own a $100,000 home, the school district can charge $955 for school taxes. The state average tax rate is $10.24, and in surrounding communities, this rate ranges from $7.63 to $13.54, with the average being $10.08. The tax rate for next year in Marshfield is expected to be $9.65, still below state and local averages. These rates include costs for current referendum. The District’s tax rate as compared to state averages since 2002 is presented below:

The recent trend in tax rate increases beginning in tax year 2007 and continuing through tax year 2015 is attributed primarily to the slow growth in tax base and continual decreases in state equalization aid. Marshfield’s decrease in tax rate in 2015 is largely attributed to a greater than typical increased equalization value. Based on the best current information available, and relying on recent trends, it is likely the tax rate will continue upward given the lagging recession recovery period and historic pattern of cost shifting from the state to the local tax levy. Property Tax Collections Personal property tax payments, special assessments, special charges and special taxes must be paid to the County Treasurer by January 31. Real property tax payments may be paid in full by January 31 or in two equal installments by January 31 and July 31. Amounts paid after July 31 are made to the county treasurer. The county treasurer settles with taxing jurisdictions for collections received through the preceding month by the 15th of the following month. On or before August 20, the county treasurer must settle in full with the underlying taxing districts for all real property taxes and special taxes. Since all delinquent property taxes are withheld from the county’s share of taxes, the District receives all tax proceeds of real property

$10.07 $9.75 $9.57 $9.46 $8.62

$8.31 $8.43 $8.58 $9.15

$9.76 $9.84 $10.19 $10.36

$10.25 $10.24

$7.88 $7.92 $8.18

$7.17 $6.97 $7.22 $6.79

$7.92 $8.69 $9.25

$9.39

$9.75 $9.65

$9.72 $9.55

$1.00$2.00$3.00$4.00$5.00$6.00$7.00$8.00$9.00

$10.00$11.00$12.00$13.00$14.00

15 Year Tax Rate Comparison (State Average vs. Marshfield)

State Average Marshfield

243


taxes it levies. The following table displays four years of data showing the amount of tax collections the District was eligible to collect.

TAX COLLECTIONS BY MUNICIPALITY (3 Year Actual & Budget)

Actual Actual Actual Budget

2012-2013 2013-2014 2014-2015 2015-2016 Budget

Municipality Tax

Collections Tax

Collections Tax

Collections Tax

Collections Inc./Dec.

City of Marshfield (Wood) 11,749,737.31 11,590,080.14 11,969,938.85 12,006,560.14 36,621.29

City of Marshfield (Marathon) 1,020,193.06 992,727.32 1,079,144.31 1,043,781.60 -35,362.71

Town of Fremont (Clark) 371,641.64 366,748.55 361,043.18 356,657.93 -4,385.25

Town of Lynn (Clark) 62,549.11 62,357.00 64,444.45 63,070.58 -1,373.87

Town of Day (Marathon) 309,565.22 308,210.88 323,994.55 333,005.67 9,011.12

Town of Green Valley (Marathon)

47,488.83 46,910.97 48,336.24 49,727.03 1,390.79

Town of McMillan (Marathon) 1,547,631.67 1,566,353.47 1,637,389.85 1,659,369.83 21,979.98

Town of Cameron (Wood) 521,206.13 539,211.97 558,208.93 539,815.84 -18,393.09

Town of Lincoln (Wood) 1,215,453.14 1,275,729.13 1,252,322.50 1,299,497.87 47,175.37

Town of Marshfield (Wood) 557,278.24 570,672.26 590,868.86 591,936.13 1,067.27

Town of Richfield (Wood) 579,063.83 589,442.83 594,573.79 597,922.58 3,348.79

Town of Rock (Wood) 657,295.46 685,288.24 690,593.08 696,694.71 6,101.63

Village of Hewitt (Wood) 486,116.35 475,069.24 497,513.40 522,978.09 25,464.69

Grand Total: 19,125,220.00 19,068,802.00 19,668,372.00 19,761,018.00 92,646,01

Impact of School Tax Rate on Taxpayers It is important to remember that the school district portion of property taxes is levied independently from other taxing entities such as the city, county, or university. Although the school district portion of a taxpayer’s property tax bill may decrease, other taxing entities may be increasing their rate resulting in overall tax increases. Conversely, if the District tax rate increases while other taxing entities are decreasing, it will lesson or nullify the impact of the school district increase. Also, it is possible the tax rate displayed on a property tax owner’s tax bill for the school district may vary slightly from what the school district tax rate is calculated to be. This occurs because the city municipality may apply adjustments to the school district tax rate to account for other variables such as tax incremental financing that may occur during the tax year. The following analysis provides examples of the impact on recent property tax rate increases for average homeowners living within the Marshfield School District boundaries. According to the Economic Profile, a publication published by the Marshfield Area Chamber of Commerce and Industry (MACCI), the average sale price on a residential property in 2013 was $132,882. This amount, along with other sample home values are provided on the following page for comparative purposes using school district tax rate information over the past 4 tax years.

244


SAMPLE HOME VALUES AND TAX RATE IMPACT

(3 Year Actual & Budget)

Increase Increase 2014-15 Increase

Home 2011-12 2012-13 from 2013-14 from Tax Rate from

Value Tax Rate Tax Rate Prev. Yr. Tax Rate Prev. Yr. (Budgeted) Prev. Yr.

$9.39 $9.75 $9.65 $9.72

$50,000 $469.50 $487.50 $18.00 $482.50 ($5.00) $486.00 $3.50

$100,000 $939.00 $975.00 $36.00 $965.00 ($10.00) $972.00 $7.00

$132,882 $1,247.76 $1,295.60 $47.84 $1,282.31 ($13.29) $1,291.61 $9.30

$150,000 $1,408.50 $1,462.50 $54.00 $1,447.50 ($15.00) $1,458.00 $10.50

$200,000 $1,878.00 $1,950.00 $72.00 $1,930.00 ($20.00) $1,944.00 $14.00

$300,000 $2,817.00 $2,925.00 $108.00 $2,895.00 ($30.00) $2,916.00 $21.00

$400,000 $3,756.00 $3,900.00 $144.00 $3,860.00 ($40.00) $3,888.00 $28.00

$500,000 $4,695.00 $4,875.00 $180.00 $4,825.00 ($50.00) $4,860.00 $35.00

$750,000 $7,042.50 $7,312.50 $270.00 $7,237.50 ($75.00) $7,290.00 $52.50

$1,000,000 $9,390.00 $9,750.00 $360.00 $9,650.00 ($100.00) $9,720.00 $70.00

The table above shows property taxes went up a total of $43.85 over a three year period for an average priced home in the Marshfield area, an average annual increase of 1.17%. The following chart illustrates the total amount of taxes owed with each year’s tax rate.

$1,000

$1,050

$1,100

$1,150

$1,200

$1,250

$1,300

2011-12 Tax Rate$9.39

2012-13 Tax Rate$9.75

2013-14 Tax Rate$9.65

2014-15 Tax Rate$9.72

$1,247.76 $1,295.60 $1,282.31 $1,291.61

School District Property Taxes Owed (3 Years Actual and Budget) Average Priced Home of $132,882

245

INFORMATION – BUDGET FORECAST

GOVERNMENTAL FUNDS 3 YEAR BUDGET FORECAST (COMBINED)

Revenues by Source Budget Projected Projected Projected

2014-15 2015-16 2016-17 2017-18

Interfund Transfers

4,722,615 4,288,267 4,485,112 4,543,633 Revenue from Local Sources 20,726,817 21,097,343 21,385,317 21,690,021 Interdistrict Payments within Wisconsin 1,701,515 1,763,076 1,827,034 1,893,485 Revenue from Intermediate Ed. Sources 19,899 26,472 27,059 27,659 Revenue from State Sources 22,959,917 23,255,979 23,555,939 23,859,851 Revenue from Federal Sources 1,966,749 1,963,539 2,001,676 2,040,630 Other Financing Sources 207,932 210,510 213,121 215,763

Grand Total

52,305,444 52,605,186 53,495,258 54,271,042

Expenditures by Object Budget Projected Projected Projected

2014-15 2015-16 2016-17 2017-18

Salaries

23,563,204 23,923,097 24,337,706 24,758,661 Employee Benefits

12,066,310 12,260,896 12,525,717 12,797,182

Purchased Services

7,255,647 5,779,793 5,878,087 5,978,078 Non-Capital Objects

2,082,899 2,126,531 2,171,151 2,216,781

Capital Objects

1,569,879 1,597,109 1,624,817 1,653,012 Debt Retirement

2,189,369 1,852,485 1,980,596 1,981,007

Insurance and Judgments 337,738 343,648 349,662 355,781 Transfers

4,911,920 4,997,879 5,085,341 5,174,335

Other Objects

77,365 78,702 80,061 81,445

Grand Total

54,054,331 52,960,139 54,033,138 54,996,282

Beginning Fund Balance 13,324,326 11,575,439 11,220,486 10,682,605

Ending Fund Balance 11,575,439 11,220,486 10,682,605 9,957,365

Projected fund balances reflect difference between revenues and expenses. As the General Fund is balanced each year during the regular budget cycle, Fund Balance is expected to remain static despite the current forecast projections.

Revenue Assumptions

Revenue limits remain in place with per pupil increases between $0 to $100 annually

Revenue limit based on five-year student enrollment projections

Low revenue ceiling set at $9,000/pupil for 2012-13, and $9,100/pupil in 2013-14 each year after

Stagnant to moderate increases in state equalization aid after FY 2015 of approximately 1%

Federal revenue will show modest increases between .9% and 1.2 % annually

Voter approved referendum held on November 6, 2012 providing for $2.5M in Fiscal years 2014-2017

Expenditure Assumptions

Budgeted salaries will remain modest with projected increases between 1% - 1.4% for instructional staff and other units

Health insurance and other benefits will increase at a rate of approximately 3% - 5% annually

Other Object categories remain relatively unchanged experiencing modest increases of between 0 to 3% annually

Expenditure projections do not include future refinancing of long-term debt

246


GENERAL FUND

3 YEAR BUDGET FORECAST Revenues by Source

Budget Projected Projected Projected

2014-15 2015-16 2016-17 2017-18

Revenue from Local Sources 18,420,415 18,648,828 18,880,074 19,114,187 Interdistrict Payments within Wisconsin 1,484,857 1,544,251 1,606,021 1,670,262 Revenue from Intermediate Ed. Sources 5,899 5,972 6,046 6,121 Revenue from State Sources 21,465,321 21,731,491 22,000,961 22,273,773 Revenue from Federal Sources 858,520 869,166 879,943 890,855 Other Financing Sources

207,932 210,510 213,121 215,763

Grand Total

42,442,944 43,010,219 43,586,167 44,170,961

Expenditures by Object


2014-15 2015-16 2016-17 2017-18

Salaries

19,267,396 19,604,575 19,947,656 20,296,739 Employee Benefits

9,854,564 10,027,019 10,202,492 10,381,035

Purchased Services

6,829,965 5,349,489 5,443,105 5,538,360 Non-Capital Objects

1,423,560 1,448,472 1,473,821 1,499,612

Capital Objects

1,490,228 1,516,307 1,542,842 1,569,842 Debt Retirement

2,000 2,035 2,071 2,107

Insurance and Judgments

337,738 343,648 349,662 355,781 Transfers

4,911,920 4,997,879 5,085,341 5,174,335

Other Objects

75,065 76,379 77,715 79,075

Grand Total

44,192,436 43,365,804 44,124,705 44,896,888

Estimated Deficit (Single Year)

-355,585 -182,954 -187,388 Estimated Deficit (Aggregate)

-355,585 -538,539 -725,926

Beginning Fund Balance

12,834,571 11,234,571 10,878,986 10,340,447 Ending Fund Balance

11,234,571 10,878,986 10,340,447 9,614,521

Projected fund balances reflect difference between revenues and expenses. As the General Fund is balanced each year during the regular budget cycle, Fund Balance is expected to remain static despite the current forecast projections.

42,442,944 43,010,219 43,586,167 44,170,961

35,000,00037,000,00039,000,00041,000,00043,000,00045,000,00047,000,00049,000,000

2014-15 2015-16 2016-17 2017-18


General Fund Budget Forecast

247



3 YEAR BUDGET FORECAST

Revenues by Source


2014-15 2015-16 2016-17 2017-18

Revenue from Local Sources 646,500 665,895 685,872 706,448

Grand Total

646,500 665,895 685,872 706,448



2014-15 2015-16 2016-17 2017-18

Salaries

3,540 3,646 3,756 3,868

Employee Benefits

700 721 743 765

Purchased Services

18,216 18,762 19,325 19,905

Non-capital Objects

606,339 624,529 643,265 662,563

Capital Objects

17,705 18,236 18,783 19,347

Grand Total

646,500 665,895 685,872 706,448


241,719 241,719 241,719 241,719

Ending Fund Balance

241,719 241,719 241,719 241,719

646,500 665,895

685,872 706,448

500,000

550,000

600,000

650,000

700,000

750,000

2014-15 2015-16 2016-17 2017-18


Special Revenue Trust Fund Budget Forecast

248


SPECIAL EDUCATION FUND


Revenues by Source


2014-15 2015-16 2016-17 2017-18

Interfund Transfers

4,194,543 4,219,805 4,325,300 4,433,433

Interdistrict Payments within Wisconsin 216,658 218,825 221,013 223,223

Revenue from Intermediate Ed. Sources 14,000 20,500 21,013 21,538

Revenue from State Sources 1,494,596 1,524,488 1,554,978 1,586,077

Revenue from Federal Sources 1,108,229 1,094,373 1,121,732 1,149,776

Grand Total

7,028,026 7,077,991 7,244,036 7,414,046



2014-15 2015-16 2016-17 2017-18

Salaries

4,292,268 4,314,875 4,386,295 4,458,053

Employee Benefits

2,211,046 2,233,156 2,322,483 2,415,382

Purchased Services

407,466 411,541 415,656 419,813

Non-Capital Objects

53,000 53,530 54,065 54,606

Capital Objects

61,946 62,565 63,191 63,823

Other Objects

2,300 2,323 2,346 2,370

Grand Total

7,028,026 7,077,991 7,244,036 7,414,046


0 0 0 0

Ending Fund Balance

0 0 0 0

7,028,026 7,077,991 7,244,036 7,414,046

5,000,000

5,500,000

6,000,000

6,500,000

7,000,000

7,500,000

8,000,000

2014-15 2015-16 2016-17 2017-18


Special Education Fund Budget Forecast

249


NON-REFERENDUM DEBT SERVICE FUND


Revenues by Source


2014-15 2015-16 2016-17 2017-18

Interfund Transfers

341,900 50,000 150,000 100,000

Grand Total

341,900 50,000 150,000 100,000



2014-15 2015-16 2016-17 2017-18

Debt Retirement

341,900 50,000 150,000 100,000

Grand Total

341,900 50,000 150,000 100,000


0 0 0 0

Ending Fund Balance

0 0 0 0

341,900

50,000

150,000 100,000

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

2014-15 2015-16 2016-17 2017-18


Non-Referendum Debt Service Fund Budget Forecast

250


REFERENDUM DEBT SERVICE FUND


Revenues by Source


2014-15 2015-16 2016-17 2017-18

Interfund Transfers

186,172 18,462 9,812 10,200

Revenue from Local Sources 1,659,297 1,781,988 1,818,713 1,868,700

Grand Total

1,845,469 1,800,450 1,828,525 1,878,900



2014-15 2015-16 2016-17 2017-18

Debt Retirement

1,845,469 1,800,450 1,828,525 1,878,900

Grand Total

1,845,469 1,800,450 1,828,525 1,878,900


0 0 0 0

Ending Fund Balance

0 0 0 0

1,845,469

1,800,450

1,828,525

1,878,900

1,760,000

1,780,000

1,800,000

1,820,000

1,840,000

1,860,000

1,880,000

1,900,000

2014-15 2015-16 2016-17 2017-18


Referendum Debt Service Fund Budget Forecast

251


CAPITAL EXPANSION FUND


Revenues by Source


2014-15 2015-16 2016-17 2017-18

Revenue from Local Sources 600 625 650 675

Grand Total

600 625 650 675



2014-15 2015-16 2016-17 2017-18

Purchased Services

0 0 0 0

Capital Objects

0 0 0 0

Grand Total

0 0 0 0


245,724 246,324 246,949 247,599

Ending Fund Balance

246,324 246,949 247,599 248,274

600 625 650 675

0

500

1,000

1,500

2,000

2,500

3,000

2014-15 2015-16 2016-17 2017-18


Capital Expansion Fund Budget Forecast

252


ARRA QUALIFIED SCHOOL CONSTRUCTION BOND PROJECTS


Revenues by Source


2014-15 2015-16 2016-17 2017-18


Grand Total

0 0 0 0



2014-15 2015-16 2016-17 2017-18

Purchased Services

0 0 0 0

Grand Total

0 0 0 0


0 0 0 0

Ending Fund Balance

0 0 0 0

PRIVATE PURPOSE TRUST FUND


Revenues by Source


2014-15 2015-16 2016-17 2017-18


Grand Total

5 7 9 11


2,312 2,321 2,328 2,337

Ending Fund Balance

2,321 2,328 2,337 2,348

253

INFORMATION – PERSONNEL RESOURCES

STUDENT ENROLLMENT HISTORY BY SCHOOL (2012 TO PRESENT)

2012-13 2013-14 2014-15 2015-16

Four Year Old Kindergarten Centers

ABC Child Care 38 36 33 36

Bright Horizons 56 40 65 55

Child Care Centers of Marshfield 35 39 40 36

Christ Care for Kids 37 0 0 0

Grace Lutheran 19 13 19 15

Tiny Tigers 38 39 36 20

Washington 4K 8 0 0 0

Wood County Head Start 20 20 20 38

YMCA Pied Pipers 38 35 30 36

Elementary Schools

Grant Elementary 640 659 692 681

Lincoln Elementary 340 346 360 341

Madison Elementary 352 348 356 343

Nasonville Elementary 301 299 291 289

Washington Elementary 353 353 363 358

Secondary Schools

Marshfield Middle School 570 553 530 568

Marshfield High School 1213 1220 1208 1,220

4058 4000 4043 4036

ABC Child Care, 36

Bright Horizons, 55

Child Care Centers of Marshfield, 36 Grace Lutheran, 15

Tiny Tigers, 20 Wood County Head Start, 38

YMCA Pied Pipers, 36

Grant Elementary, 681

Lincoln Elementary, 341

Madison Elementary, 343

Nasonville, 289 Washington Elementary, 358

Marshfield Middle School, 568

Marshfield High School, 1,220

Student Enrollments by School Budget Year 2015-16

254


STUDENT ENROLLMENT TRENDS

The School District of Marshfield has seen a continual decline of K-12 enrollments for many years. The following chart shows a head count of students at the Kindergarten through 12th grade level since the 1997-98 school year, when enrollment peaked at 4,247 students.

Despite these continual decreases, membership count, which varies from student head counts and is used to determine District revenue, has been much more modest during the same period.

“Membership Count” is determined by starting with student head counts, and then applying other factors designated by the Department of Public Instruction. These factors include:

• Adjustments for non-resident students attending Marshfield public schools through Wisconsin’s School Choice program

• Adjustments for resident students attending neighboring school districts through Wisconsin’s School Choice program

• Adjustments for fractional FTE membership credit for District programs such as Four Year Old Kindergarten and Early Childhood

• Adjustments for Fractional FTE membership for students attending the District’s Summer School program

• Other adjustments for membership, including part-time students, and students receiving instruction outside the required age criteria

4,247 4,194

4,109

4,041 4,069

4,004 4,003

3,934

3,857 3,852

3,805 3,839 3,799

3,717 3,750

3,789 3,786

350036003700380039004000410042004300

K - 12 ENROLLMENTS 1998 - PRESENT (HEAD COUNT)

4132 4,142

4,098

4,032

4,155

4,090 4,092

4,010

3,898

3,969 3,961 3,972

3,968

3,913

3,968 3,913

3,874 3897

3888

350036003700380039004000410042004300

DISTRICT ENROLLMENTS 1997 – PRESENT (MEMBERSHIP COUNT)

255


STUDENT ENROLLMENT FORECAST

To forecast student enrollments, the District uses the Cohort Survival Formula for Enrollment Projections. This formula examines historical and local demographic (census) data to predict likely future enrollment trends. As grade levels matriculate to the next grade over a period of time, a common or average factor is established. Using this factor, the forecast model casts forward for future enrollment projections based on previous trends. Local birth through 3 year old census data is examined to estimate approximate grade levels at the early elementary level. The following table displays recent historical enrollment trends from which a factor is established to forecast enrollments over the next five years.

This model suggests relatively stable enrollments over the next five years, beginning with 2016-17 and ending in 2020-21. Modest decreases and increases are projected during this period, with a total enrollment increase of 3 students. This projection is further supported by a trend that has occurred at the early elementary level, where average class sizes exceeded 300 students for a three year stretch between grades 2 through 4. The incoming Kindergarten class was about average by comparison to recent years, with enrollments topping out at 280. It is important to remember that with each passing year of enrollment projections using this forecast model, these forecast numbers become less accurate as they are based on previous year estimates. As such, this model is updated annually to provide the most accurate information possible.

2011-12 2012-13 2013-14 2014-15 2015-16 Factor 2016-17 2017-18 2018-19 2019-20 2020-21

4K 264 289 222 243 236 234 234 234 234 234EC 27 15 9 11 11 10 10 10 10 10

K 289 307 319 267 280 280 279 277 273 2731 271 308 301 322 263 3.0 283.0 283.0 282.0 280.0 276.02 283 262 293 312 308 -6.8 256.2 276.2 276.2 275.2 273.23 297 277 264 303 301 -1.3 306.7 254.9 274.9 274.9 273.94 249 294 278 273 298 0.5 301.5 307.2 255.4 275.4 275.45 271 256 288 280 263 -1.8 296.2 299.7 305.4 253.6 273.66 281 267 253 292 288 1.3 264.3 297.5 301.0 306.7 254.97 281 283 264 268 300 5.5 293.5 269.8 303.0 306.5 312.28 289 287 289 265 267 3.0 303.0 296.5 272.8 306.0 309.59 281 302 301 303 290 16.5 283.5 319.5 313.0 289.3 322.510 317 279 302 313 305 3.0 293.0 286.5 322.5 316.0 292.311 305 325 280 286 302 -4.5 300.5 288.5 282.0 318.0 311.512 336 307 337 305 321 18.5 320.5 319.0 307.0 300.5 336.5

Total 4,041 4,058 4,000 4,043 4,033 4,026 4,021 4,016 4,019 4,029

STUDENT ENROLLMENT PROJECTION

ENROLLMENT PROJECTIONS

COHORT SURVIVAL FORMULA FOR ENROLLMENT PROJECTIONS

256


UNDUPLICATED EMPLOYEE COUNT INFORMATION

The following graph shows the past three years of staffing counts as well as budget year and projected budget year.

PERSONNEL RESOURCE ALLOCATION BY SCHOOL (2010 TO PRESENT)

350

400

450

500

550

2011-12 2012-13 2013-14 2014-15 2015-16

ACTUAL ACTUAL ACTUAL ACTUAL BUDGET

452 450 450 440

441

Unduplicated Staff Counts 2012-Present

TEACHERS/ TEACHERS/ TEACHERS/ TEACHERS/ TEACHERS/

(ADMIN) SUPPORT (ADMIN) SUPPORT (ADMIN) SUPPORT (ADMIN) SUPPORT (ADMIN) SUPPORT

Grant Elementary 50(2) 20 47(2) 21 47(2) 21 48(2) 23 48(2) 23

Lincoln Elementary 21(1) 10 21(1) 10 21(1) 10 22(1) 12 22(1) 12

Madison Elementary 25(1) 14 23(1) 13 23(1) 13 25(1) 13 25(1) 13

Nasonville Elementary 23(1) 8 26(1) 7 26(1) 7 19(1) 9 19(1) 9

Washington Elementary 26(1) 15 24(1) 14 24(1) 14 25(1) 13 25(1) 13

Middle School 43(2) 22 42(2) 23 42(2) 23 38(2) 20 38(2) 20

High School 89(5) 51 91(6) 49 91(6) 49 85(5) 48 85(5) 48

Board of Education 3(5) 14 3(6) 16 3(6) 16 (7) 20 (8) 20280(18) 154 277(20) 153 277(20) 153 262(20) 158 262(19) 158

Grand Total: 452 450 450 441

BUDGETACTUAL ACTUAL ACTUAL

2011-12 2012-13 2013-14 2015-16

ACTUAL

2014-15

440

257


CHANGES IN PERSONNEL RESOURCES

Instructional Staff Over the past 4 years, instructional staff numbers have decreased 6.9% from 280 to 262. The reductions have been primarily due to budgetary constraints. However, these numbers are somewhat deceiving as they do not reflect the internal changes of teaching staff that have resulted from the District’s immersion into Professional Learning Communities (PLCs). PLCs are an educational philosophy entrenched into a school district’s culture that provide a framework to ensure every student learns. To that end, a considerable amount of resources are needed for instructional support and intervention. Therefore, intervention specialist positions have been created and are provided in each of the District’s seven schools. Of particular note is the creation of the Core Resource Center (CRC) at Marshfield High School, where two professionally certified staff trained in the four core area subjects are available during the day to provide intervention and assistance to students. In total, and with the assistance of some retired instructors, the District has added 8 full-time equivalency (FTE) positions to support PLC initiatives. Support Staff These staff include all instructional assistants, secretaries, food service, and custodial staff of the District. We have also increased this group over the past four years by a modest 2.5%, from 154 to 158 FTEs, but have re-allocated these resources as well. Specifically, the school district has made a concerted effort to buttress instruction at the early elementary level by adding six instructional assistants at the Kindergarten level. We have also needed to add additional assistants in response to providing services for students with special needs. Administration/Management Over the past several years, the administrative group has remained relatively unchanged in terms of overall FTEs. However, District level administrative resources have been redeployed to provide more expansive and specialized services in various areas. A need has emerged in recent years to address the escalating responsibilities of Human Resources. Responsibilities for these duties had previously been shared by the Superintendent and Director of Business Services. The school board took action during the 2014-15 budget cycle to provide for funds allowing the establishment of a separate Human Resources Director. This position is expected to be filled at some point during the 2014-15 fiscal year. Similarly, there are plans to employ a new administrative position responsible for public relations and District Communications. This position is expected to be established either during the 2014-15 or 2015-16 fiscal year. At the Board of Education Office, the top level administrative team has been reorganized in recent years to allow for more flexibility and cross-training of administrative staff. The creation of an Accounting Manager position, which was made possible after the retirement of the District bookkeeper, has allowed for more direct oversight of District financial operations. This team-oriented arrangement has worked well as it provides increased communication of important personnel issues and an opportunity for collaborative decision-making.

258

INFORMATION – BOND SCHEDULES

DAT

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259

INFORMATION – BOND SCHEDULES

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260

INFORMATION – STUDENT PERFORMANCE

STANDARDIZED TEST SCORES

For Wisconsin public school students, there are three primary standardized assessments which measure academic performance; Wisconsin Knowledge & Concepts Exams (WKCE), American College Testing (ACT) scores, and Advanced Placement (AP) exams. Each has a different assessment emphasis, but all can be used to measure student academic performance. WKCE The Wisconsin Knowledge and Concepts Exam (WKCE) conforms to the Wisconsin Model Academic Standards and is designed by the Wisconsin Department of Public Instruction. This assessment is intended to be used as an accountability measure for school improvement. The assessment meets the statutory requirement of identifying low-performing schools as stipulated by Wisconsin s. 115.38(4) and meets the federal Title I (NCLB) requirement to determine how well children are learning. Data from the assessment is also used to report student attainment of subject-area proficiency to students, parents, and teachers, and for curriculum and instructional planning purposes. In September of 2012, the Superintendent of the Wisconsin Department of Public Instruction unveiled a proposal to replace the WKCE exam with a suite of ACT assessments beginning in the 2014-15 year, stating the ACT provided a better incentive for students to succeed, and argued it was a more accurate assessment of student learning. Until that time, the WKCE test remains the state assessment. ACT The American College Testing (ACT) test is a curriculum and standards-based educational and career planning tool that is designed to assess a students' academic readiness for college. The test uses the same scoring scale as ACT Explore and ACT Plan also administered by the District. The ACT test is taken by more than 1.6 million high school graduates every year. According to American College Testing web site, the ACT provides an indicator of "college readiness", and scores in each of the subtests correspond to skills in entry-level college courses in English, Algebra, Social Science, Humanities, and Biology. Research conducted by ACT, Inc., in 2003 asserted a relationship between a student's ACT composite score and the possibility of the student earning a college degree. AP Advanced Placement (AP) tests come from a program created by the College Board, a not-for-profit organization designed to connect students in high school to college-level curriculum and examinations. Colleges often grant placement and credit to students who obtain high scores on these examinations. AP test scores range from 1 (lowest) to 5 (highest). A score of 3 or higher is generally considered a passing grade and credit for collegiate level course work by most universities. The curriculum for AP courses spans many content areas and is developed by a panel of experts from the College Board comprised of college-level educators in each subject. For a high school course to have the AP designation, the course must be audited by the College Board to ensure it satisfies the AP curriculum. If the course is approved, the school may use the AP designation and the course will be publicly listed on the AP Ledger. The School District of Marshfield has been recognized as having one of the strongest AP programs in the Midwest. In Marshfield’s public schools, students have demonstrated outstanding academic performance over time which can be quantified by a number of standardized measures. The following pages provide charts showing composite student performance for all major standardized assessments.

261

http://en.wikipedia.org/wiki/College_Board

http://en.wikipedia.org/wiki/Curriculum


WISCONSIN KNOWLEDGE AND CONCEPTS EXAMINATION (WKCE) – ADVANCED & PROFICIENT SCORES

45% 35%

0%10%20%30%40%50%60%70%80%90%

100%

Reading

District

State

43%

83%

59%

90% 98%

36%

76%

52%

76%

92%

0%10%20%30%40%50%60%70%80%90%

100%

Reading Language Arts Math Science Social Studies

District

State

Subject Area

%

Adv

ance

d/P

rofi

cien

t

Subject Area

%

Adv

ance

d/P

rofi

cien

t

4th Grade WKCE 2013-2014

3rd Grade WKCE 2013-2014

262


43%

67%

50%

88% 86%

34%

63%

46%

80% 80%

0%10%20%30%40%50%60%70%80%90%

100%


District

State

62%

84%

60%

86% 90%

42%

71%

46%

73% 77%

0%10%20%30%40%50%60%70%80%90%

100%


District

State

Subject Area

%

Adv

ance

d/P

rofi

cien

t 8th Grade WKCE 2013-2014

Subject Area

%

Adv

ance

d/P

rofi

cien

t

10th Grade WKCE 2013-2014

263


ACT SCORES OF TESTED GRADUATES

2020.5

2121.5

2222.5

2323.5

2424.5

2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Composite

Marshfield

State

National

2020.5

2121.5

2222.5

2323.5

2424.5

2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

English

Marshfield

State

National

2020.5

2121.5

2222.5

2323.5

2424.5

2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Math

Marshfield

State

National

264


2020.5

2121.5

2222.5

2323.5

2424.5

2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Reading

Marshfield

State

National

2020.5

2121.5

2222.5

2323.5

2424.5

2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Science

Marshfield

State

National

265


ADVANCED PLACEMENT 3+ SCORES

ADVANCED PLACEMENT SCHOLAR HISTORICAL TRENDS

Scholars

Scholars with

Honors

Scholars with

Distinction State

Scholars National Scholars

Total Scholars

Total Enrollment

2002 12 7 16 45 1,542 2003 18 11 12 3 41 1,487 2004 30 17 36 1* 10 83 1,481 2005 36 18 25 1* 14 79 1,319 2006 46 27 38 9 111 1,369 2007 46 28 45 2* 16 119 1,359 2008 59 28 40 2* 16 127 1,345 2009 61 31 49 2* 11 141 1,318 2010 64 30 65 1* 9 159 1,261 2011 75 28 77 27 180 1,236 2012 69 22 69 1 26 160 1,212 2013 75 35 65 1 22 175 1,219 2014 88 35 76 1 21 199 1,218

* State Scholar(s) were also recognized as National Scholar(s)

Based on past Advanced Placement Scholar calculations (2002-2006) by the College Board, National Scholars were recognized twice in the Total Scholars numbers. Total Scholars calculations were subsequently adjusted to reflect current College Board calculations.

0

20

40

60

80

100

2007 2008 2009 2010 2011 2012 2013 2014

%

3+ Score Comparison

Marshfield

Wisconsin

Global

Total Enrollment

Total AP Students

Exams Taken Scored 3+

2004 1,481 197 520 79% 2005 1,392 246 623 79% 2006 1,318 254 698 76% 2007 1,342 299 754 77% 2008 1,327 292 795 85% 2009 1,345 312 848 85% 2010 1,317 352 997 80% 2011 1,261 345 1,010 84% 2012 1,238 402 1,075 83% 2013 1,216 449 1,073 77% 2014 1,218 433 970 76%

266


MARSHFIELD ADVANCED PLACEMENT PROGRAM

In continuing with a long-standing tradition of academic excellence in Marshfield, Jennifer Kaiser of Marshfield was awarded the title of 2013 AP State Scholar for Wisconsin. The designation of AP State Scholar is granted to one female and one male student in each state taking the greatest number of AP exams and averaging the highest score. Ms. Kaiser, who completed several AP exams during her tenure at Marshfield High School, continues an impressive State Scholar tradition that began in 1999. She is the 12th Marshfield High School graduate to earn the title. No other public high school in Wisconsin has produced more AP State Scholars than Marshfield High School.

The College Board also recognized 220 other Marshfield High School Students as National Scholars, Scholars with Distinction, Scholars with Honors, and Scholars, the largest groups since the inception of the AP program. At Marshfield High School, 40 percent of the 402 students tested in 2014 earned the AP Scholar title, compared to only 20 percent of the 2.1 million high school students tested worldwide.

Most of the nation’s colleges, universities and technical colleges award credit, advanced placement, or both, based on successful performance on the AP Exams. More than 1,400 institutions award a full year’s credit (sophomore standing) or more to students presenting a sufficient number of qualifying AP test scores. In 2014, Marshfield High School offered AP courses in 29 subjects. A total of 449 students took 1,073 exams during the first two weeks of May. In the Marshfield High School graduating class of 2013, 40% of the graduates took at least one AP exam and scored a 3 or better. A score of 3 is generally required to receive some type of college credit. The highest possible score on an AP exam is 5.

National Scholars must earn a score of 4 or better on at least 8 exams and have an average score of at least 4.0 on all exams taken. Twenty-six students at Marshfield High School qualified for this distinction. Sixty-nine students qualified for the AP Scholars with Distinction Award by earning an average score of at least 3.5 on all AP exams taken, and scores of 3 or higher on five or more of these exams. Twenty-two students qualified for the AP Scholar with Honor Award by earning an average score of at least 3.25 on all AP Exams taken, and scores of 3 or higher on four or more of these exams. Sixty-nine students qualified for the AP Scholar Award by completing three or more AP Exams with scores of 3 or higher. The following table shows AP scholar trends over the past decade in Marshfield:

Marshfield AP Scholar Historical Trends

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Scholars 30 36 46 46 59 61 64 75 69 75 88

Scholars with Honor 17 18 27 28 28 31 30 28 22 35 35

Scholar with Distinction 36 25 38 45 40 49 65 77 69 65 76

National Scholars 10 14 9 16 16 11 9 27 26 22 21

State Scholars 1* 1* 0 2* 2* 2* 1* 0 1 1 1

Total AP Scholars **94 **94 **120 137 145 154 169 207 187 198 221 *State Scholars also counted in National Scholar

**Based on past AP Scholar calculations by the College Board “the Total AP Scholars” double counted “AP National Scholars”. The “Total AP Scholars” calculations have been adjusted from 2002-2006 to reflect the current College Board calculations.

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http://www.marshfield.k12.wi.us/2012apstatscholars.cfm

http://www.marshfield.k12.wi.us/2012apstatscholars.cfm

INFORMATION – OTHER DATA

DROP-OUT RATES (10 YEAR HISTORY)

Year Enrollment Grades

7-12

Students Expected To Complete the School Term

Students Who Completed the School Term

Total Dropouts

Marshfield State Avg.

2003-04 2,084 2,059 2,058 1 0.05% 1.06% 2004-05 2,062 2,031 2,021 10 0.49% 1.73% 2005-06 1,984 1,983 1,978 5 0.25% 1.64% 2006-07 1,966 1,972 1,965 7 0.36% 1.59% 2007-08 1,925 1,945 1,936 9 0.46% 1.68% 2008-09 1,913 1,930 1,925 5 0.26% 1.63% 2009-10 1,878 1,888 1,881 7 0.37% 1.60% 2010-11 1,808 1,822 1,813 9 0.49% 1.46% 2011-12 1,809 1,800 1,796 4 0.22% 1.55% 2012-13 1,784 1,799 1,791 8 0.45% 1.55%

This data comes from the Wisconsin Department of Public Instruction and reflects the most recent data available. A dropout for the reported school term is a student who was enrolled in school at some time during that school term, was not enrolled at the beginning of the next school term (third Friday in September), has not completed high school, and does not meet any of the following exclusionary conditions: transfer to another public school district, private school, or state- or district-approved educational program; temporary absence due to expulsion, suspension or school-approved illness; death. Students who completed the reported school

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term but who did not return as expected for the next school term are counted as dropouts for the next school term. Dropouts are reported as annual events for grades seven through 12 and are often used to track annual changes in dropout behavior. A dropout in any given school year may or may not re-enter school in a later school year.

GRADUATION REQUIREMENTS

A diploma shall be issued to all students who earn a total of 25 credits, satisfactorily complete all graduation requirements, and received the recommendation of the high school principal. To earn the 25 credits required for graduation, the student must meet the following:

a. 4 credits of English b. 3 ½ credits of social science – American Government is a requirement in the

senior year c. 2 credits of mathematics d. 2 credits of science – 2 credits of Agriculture may be substituted to fulfill 1

science credit e. 1 ½ credits of Exercise and Sports Science f. ½ credit of Consumer and Personal Finances g. ½ credit of health h. ½ credit of Computer Studies or Application i. 10 ½ credits of electives

Foreign Exchange Students will receive a certificate of attendance.

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STUDENT SERVICES

The School District of Marshfield provides a full continuum of services, for students with disabilities 3-21 years of age, which includes the following programs:

The above represents special education and related services that the IEP Team considers to allow a student with a disability to (1) advance appropriately toward attaining the annual goals (2) to be involved in and progress in the general curriculum (3) to participate in extracurricular and other non-academic activities, and (4) to be educated and participate with other students with disabilities and non-disabled students to the extent appropriate.

Classes for some students with emotional disabilities are offered at out of district day placement schools.

Provided to Allow the

Student to Benefit from

Special Education

• Assistive Technology

• Audiology • School Counseling • Educational

Interpreting • Medical Services for

Diagnosis & Evaluation

• Occupational Therapy

• Orientation & Mobility (Visually Impaired Only)

• Physical Therapy • School Psychology

Services • Recreation • Rehabilitation

Counseling Services • School Health

Services • School Social Work

Services • Speech & Language • Transportation

The Director of Student Services

appoints the IEP Team and the IEP Team

places the child with a disability in the least restrictive placement

option in the most age appropriate setting.

Students with disabilities are

generally placed in the Home, Daycare, 4K setting, Elementary, Junior High, or High School setting they would attend if not disabled, unless the IEP Team requires a

different arrangement.

• Early Childhood/Community Options (ages 3-5 only)

• Speech and Language

• Emotional/Behavioral Disabilities

• Cognitive Disabilities

• Learning Disabilities

• Hearing Impaired

• Visually Impaired

• Other Health Impairment

SPECIAL EDUCATION

• Adaptive Physical Education

• Homebound/Hospital-bound

• School Age Parent

• Designated Vocational Instruction

• Project RESEARCH – post high school vocational training

RELATED SERVICES

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ACADEMIC & ATHLETIC HIGHLIGHTS National Merit Scholarship

2012 – Commended – Emily Nordin & Christine Tyler Certificates of Merit – Michael Josephson, Cy Lavongsa, & Rahul Pathak 2011 – Commended – Thomas Bloczynski, Ian Padron, Dana Speth, & Michael Yohn Semifinalists/Finalists – Seth Berger, Gerald Claessens, & Kathryn Hastreiter 2010 – Commended – Sean Kaiser & Elisa Prebble Semifinalists – Alexander Jensen, Priya Pathak, Matthew Sherman, & Allison

Warner 2009 – Commended – Daniel Belongia & Danielle Berger Semifinalists – Eric Hansen, Chris Hastreiter & Anna Moldysz

National Merit Vanderbilt University Scholarship

2011 – Rahul Pathak National Merit Mead Witter Foundation, Inc. Scholarship

2011 – Michael Josephson and Cy Lavongsa Herb Kohl Excellence Award

2014 – Laura Josephson Jennifer Kaiser 2012 – Michael Josephson 2010 – Elisa Prebble 2009 – Danielle Berger 2008 – Emily Barker 2006 – David Sutterer Charles Workinger 2005 – Kaitlin Schalow 2003 – Brett-Justin Siasoco 2002 – Meredith Carpenter Kelsey Vidaillet 2000 – April Schulz 1995 – Kimberly Schalow 1994 – Trudie Goers 1992 – David Bittrich

AP Scholars 2011

The designation of State AP Scholar is granted to one female and one male student in each U.S. state and the District of Columbia, who has taken the greatest number of AP Exams and has the highest average score on those exams.

• 27 students qualified for the National AP Scholar Award • 75 students qualified for the AP Scholar with Distinction Award • 30 students qualified for the AP Scholar with Honor Award

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• 74 students qualified for the AP Scholar Award • 1 student qualified for AP State Scholar

Herb Kohl Teacher Fellowship Award

2012 – Kristi Vantassel, Grant Elementary Grade 6 Teacher 2011 – Janis Hoehn, High School Science Teacher 2010 – Amy Dopp, High School Science Teacher

2007 – William Elmhorst, High School Social Science Teacher 2005 – Paul Herder, High School Science Teacher Robert Michalski, High School Art & Alternative Ed. Teacher Janet Schmidt, Grant Elementary Grade 3 2001 – Mark Zee, High School Agriculture Teacher 1999 – Jane Wagner, High School Consumer Education/School to Work Coordinator William Zuiker, High School English Teacher 1996 – James Bokern, High School Social Science Teacher 1995 – Dennis Kramer, High School Instrumental Music 1991 – Jean Bitner, High School Business Education Teacher 1990 – William Berry, High School English Teacher Marshfield High School receives top WI ranking 2010-2011

The Washington Post ranked Marshfield High School as number one in Wisconsin in its National High School Challenge rankings. The Post ranked MHS as number 437 nationally among 1900 high schools rated.

National Ocean Sciences Bowl

This competition is an academic tournament with questions pertaining to geology, physics, chemistry, biology, history, geography and economics of the oceans and Great Lakes.

o 2012 State & National Champions o 2011 State & National Champions o 2010 State & National Champions o 2009 State & National Champions

Department of Energy Science Bowl

This competition is a way to encourage students, who excel in math and science, to pursue careers in those fields.

o 2011 State Champions o 2011 State Runner-up Team o 2010 State Champions

2010-2011 Agriculture Class Wins Dairy Science Top Honor

Agriculture instructor Tim Heeg's dairy science class won the national dairy judging contest sponsored by Hoard's Dairyman magazine, the premier publication for the dairy industry. The

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contest judges the skills of the students in evaluating the structural correctness of dairy cows, and then placing the cows based on those characteristics.

2009-2010 Agriculture Program Named Top One of Six in Nation 2010-2011 Athletics

Level Four Runner-up – Football Conference & Regional Champions – Girls’ Basketball Regional Champions – Boys’ Basketball Regional Champions – Girls’ Soccer Individual Awards: Darian Molter – Wisconsin Valley Player of the Year First freshman in Conference History to win the award Brad Dolezal – State Individual Wrestling Champion (3 Time State Champion)

2009-2010 Athletics

Conference & Sectional Champions – Girls’ Tennis Regional Champions – Boys’ Soccer Sectional Runner-up – Girls’ Cross Country Conference Champions – Boys’ Basketball Conference & Regional Champions – Girls’ Basketball Regional Champions – Baseball Regional Champions – Softball Individual Awards: Brad Dolezal – State Individual Wrestling Champion (2nd State Championship) Mike Field – Sectional Gold Medalist & State Qualifier, Golf

2008-2009 Athletics

Level four Runner-up – Football Conference & Sectional Champions (State Qualifiers) – Girls’ Tennis Conference, Regional & Sectional Champions (State Qualifiers) – Girls’ Basketball

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FUTURE GRADUATION PLANS OF SENIORS

PERCENTAGE OF FREE/REDUCED LUNCH MEALS

Lunch 2012-2013 SY 2011-2012 SY 2010-2011 SY 2009-2010 SY

Days/Mo. Count Avg/Day Days/Mo. Count Avg/Day Days/Mo. Count Avg/Day Days/Mo. Count Avg/Day

Free

84,646 736

134,750 766

121,873 696

105,598 603

Reduced 18,606 162 24,436 139 25,209 144 35,647 204

Paid 131,190 1,141 215,665 1,225 227,480 1,300 243,610 1,392

Adult/Seconds 4,754 41 6,740 38 5,542 32 6,607 38

Total 115 239,196 2,080 176 381,591 2,168 175 380,104 2,172 175 391,462 2,237 %

participation 43.17% 41.72% 38.70% 36.08% NOTE: Data for March 2012-13 through June 2012-13 was unavailable at the time of this publishing.

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Going on to school 69% 76% 75.9% 74% 77% 73% 78% 80.3% 76.2% 85.6% 84.5% 85.6% 81.4% 79%

Starting at 4 year University* - - - - - - - - - 44.5 42.1 44.5 43.1 43.28

Starting at 2 year University* - - - - - - - - - 20.4 19.4 20.4 20 18.36

Total University or College* 52 57 58 56 55 57 63 64.5 61.6 64.9 61.5 64.9 63.1 61.6

Tech-Misc. 17 19 17.9 18 22 16 16 15.7 14.6 20.7 23.0 20.7 18.3 17.38

National Guard/ROTC* - - - - - - - - - 1.3 2 0.1 0 0

Full-time Military* - - - - - - - - - 1.3 3.5 0.1 3.4 2.95

Military Academics* - - - - - - - - - - - - 0 0

Military 3 3 4 0.7 2 1 2 1.3 1.8 - - - - -

Apprenticeship - - - 0.1 1 1 - - 0.5 0.6 0.3 0.01 0.3 0.33

Working Full-Time 19 18 20 25 17 23 13 15 21.9 11.6 10.4 11.6 10.3 14.43

Other* (previously Undecided)

9 2 0.1 0.2 2 - 4 3.3 - 0.9 1.3 0.01 4.5 3.28

Total # of Graduates Surveyed

322 361 357 376 356 321 342 299 349 319 309 319 290 305

Graduation Rate - - - - 94% 94% 93% 96% 99.3% 99.7% 98% 95% 99% 96.8%

All data is represented by percentage except Total # of Graduates Surveyed *New category for 2010-11

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MAP AND ATTENDANCE AREA

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OPEN ENROLLMENT HISTORY AND TRENDS Pursuant to Wisconsin State Statute § 118.51, parents may apply to allow their children to attend a school in a school district other than the one in which they reside. This law, known as School Choice or Open Enrollment, applies to not only Kindergarten through Grade 12 students, but also 4-Year-Old Kindergarten, Prekindergarten, and Early Childhood students if the student’s resident school district offers the same type of program for which the child is eligible. In Marshfield, due in part to its strong academic programs and myriad of offerings, the number of students enrolling in the District has grown each year since the program’s inception in 2001. There is currently a better than two-to-one ratio of Open Enrollment students in Marshfield, where for every one student leaving the District, two students are coming into the District for their education. The chart below provides Open Enrollment History and Trends over the past twelve years since the program began:

As the chart shows, The School District of Marshfield currently educates 245 students that reside in neighboring school districts, where 119 students living in Marshfield are educated elsewhere. Approximately 9.4% of those students being educated elsewhere have opted for a virtual program in some other part of the state. As the trend lines indicate, the rate at which students are coming into Marshfield public schools is increasing much faster than the rate at which those students are leaving. Indeed, the number of Open Enrollment “Out” students has been declining since 2010-11, while Open Enrollment “In” students have increased 20.1% over that same period. The District has been aggressive with regard to its Open Enrollment marketing campaign, using local media outlets, billboards, and online media to promote its programs and offerings. It is

47 60 64

63 74

98 102

130 134 121 117 119

36 48

72

97 117

139

170 192 204 205

232 245

0

50

100

150

200

250

02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14

# S

tud

ents

Year

Open Enrollment Counts (Based on 3rd Friday of September Count)

In Out

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believed these efforts have contributed in part to the success of the program in Marshfield. As the amount of revenue the District can collect is contingent upon several factors including student enrollment numbers, this type of promotional and recruitment work is essential to sustain financial solvency and stability, and is therefore likely to be expanded as the District moves forward.

FUTURE TRENDS, DIRECTIONS, AND INTIATIVES Academic Programs

As referenced in the discussion regarding Open Enrollment, student enrollment in many ways drive the finances of the school district, as the revenue the District is able to generate is directly tied to a per pupil amount based on membership. Although the school district is a public entity and does not engage in traditional market competition common in the private sector, the District does provide a high quality product (education), and as such needs to promote this product to ensure future stability. It is therefore likely that future academic programs will be created which expand the physical boundaries of the school district, and foster avenues where students from around the state and the globe may be able to participate. One such offering presently in existence in Marshfield is the Marshfield Virtual Program (MVP). Currently in its second year, the MVP is a virtual learning program designed to meet the on-line learning needs of students in the Marshfield School District. This is a program that is initially targeted to assist families who wish to home-school their children, yet have access to materials and curriculum provided by accredited online vendors, and School District of Marshfield Curriculum. The program is customized to allow students the opportunity to take online course offerings at a full time level with access to on-site elective classes and co-curricular activities. Another initiative currently under development in the School District of Marshfield is the International Student Program. It is being considered for purposes of increasing student enrollments, stabilizing course offerings, introducing a greater degree of cultural diversity to the student population, and creating a new source of revenue. An international student may study in the United States under either a J1 or F1 visa. The J1 visa, commonly used with traditional foreign exchange students, offers educational exchange opportunities in the United States through programs overseen by the U.S. State Department. By law, a public school system in Wisconsin may not charge tuition costs for a student under a J1 visa, but the student may be included as part of membership for the district. By contrast, an F1 student visa permits a student to attend a public school where tuition and expenses can be charged, provided the school has applied for and has been approved for an I-17 petition through Homeland Security. Due to Marshfield’s unique community dynamics of a strong medical presence, low crime rate, outstanding educational institutions, and physical capacity for additional enrollments at Marshfield High School, the District appears ideally positioned to initiate and grow a comprehensive and sustainable International Student Program.

Finances With the recent passage of a four year, $2.5 million per year referendum override, the District should experience relative financial stability. However, due to the uncertainty at the state level with regard to funding allocations of shared revenue to school districts, it

277


is still unclear just what funds will be made available for school districts moving forward. Also, there is political initiative to expand the voucher program in the state, which could potentially come at additional expense to public education.

School Facilities

With plans for Middle School renovation under way, and the elementary schools relatively new in construction, the school district appears well-positioned into the foreseeable future with regard to its school buildings. Marshfield High School, constructed in 1968, will most likely become the next building that will require significant financial resources for capital outlay. Although well maintained, the school will be in need of major upgrades and remodeling over the next decade. A recent law change has enabled school districts to permit a tax levy that exceeds revenue limits for purposes of energy conservation projects. In 2009, Wisconsin Act 28, as part of 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. In 2011 Wisconsin Act 32 further modified this law. Under Act 32, a district may adopt a resolution to increase its revenue limit by the amount spent by the school district in that school year on an energy efficiency project or it may allow for the payment of debt service on bonds or notes issued to finance the project. Criteria to do this include whether or not the project results in the avoidance of, or reduction in, energy costs or operational costs, the project is governed by a performance contract entered into under s. 66.0133; and the bonds or notes issued are repaid within 20 years.

Personnel and Work Force

In the year preceding Wisconsin Act 10, the school district saw an unprecedented number of 53 retirements, due largely to the anticipated loss of employee benefits that was to occur as a result of the new law. The District therefore took aggressive steps to hire and train a large number of new staff. This phenomenon of hiring extraordinarily large numbers of replacement staff was common throughout the state, altering the traditional arena of employee supply and demand. As such, it has become increasingly difficult to recruit skilled instructors, and employee retention has now become an additional challenge, as school districts are offering attractive incentives to recruit highly trained instructors from Marshfield. School Administrators have therefore begun to take steps towards assuring staff hired into the District achieve a high level of job satisfaction, feel valued, and want to make the District a place where they will remain and enjoy a fulfilling professional career. The “Great Place to Work” committee, a cross-section of District staff, has been commissioned by the Superintendent of Schools to address how the District can improve working conditions, increase employee morale, and elevate overall job satisfaction.

278

GLOSSARY OF TERMS

Account - A descriptive heading under which are recorded financial transactions that are similar in terms of a given dimension, such as fund, function, object, or source. Accounting Period - A period at the end of which and for which financial statements are prepared (for example, July 1 through June 30). Accounting Procedure - The policy and systematic arrangement of methods and operations for recording accounting information so as to provide internal control and produce accurate and complete records and reports. Accounting System - The total process of recording, retrieving, and reporting information on the financial position and operations of an organization. Accounts Payable - A liability account reflecting amounts owed to private persons or organizations for goods and services received. Accounts payable is a current liability on the balance sheet. (Amounts due to other funds of the same government or to other governments are not included here.) Accounts Receivable - An asset account reflecting amounts due to the government by private individuals or organizations for goods or services rendered. Accounts receivable is a current asset on the balance sheet. (Amounts due from other funds of the same government or to other governments are not included here.) Accrual - Basis of accounting under which revenues are recognized when earned and expenditures are recognized when incurred, regardless of the timing of related cash flows. Amortization of Debt - Gradual payment of an amount owed according to a specified schedule of times and amounts. Appropriation - A legal authorization granted by a governing body to make expenditures and to incur obligations for specific purposes. Assessed Valuation - See "Property Valuation." Audit - An examination of records and documents, and the securing of other evidence, for one or more of the following purposes. (a) To attest to the fairness of management's assertions in financial statements, (b) Evaluate whether management has efficiently and effectively carried out its responsibilities, (c) Determining the propriety of transactions, (d) ascertaining whether all transactions have been recorded, and (e) determining whether transactions are accurately recorded in the accounts and in the statements drawn from the accounts. Auditor's Report - In the context of a financial audit, a statement by the auditor describing the scope of the audit and the auditing standards applied in the examination, and setting forth the auditor's opinion on the fairness of presentation of the financial information in conformity with GAAP or some other comprehensive basis of accounting. Balance Sheet - A formal statement of assets, liabilities, and equity as of a specific date. Basic Financial Statements - The basic financial statements as required by GASB Statement 34. Basic financial statements include: 1. Government - wide financial statements providing information about reporting government as a whole, except for its fiduciary activities; 2.) Fund

279

GLOSSARY OF TERMS

financial statements providing information about the government's funds; and 3.) Notes to the financial statements. The basic financial statements should be proceeded by a "management's discussion and analysis" that introduces the basic financial statements and provides an analytical overview of the government's financial activities. Bond - A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. Budget - A plan of financial operation embodying an estimate of proposed revenues and expenditures for a given accounting period. Budgetary Control - The control or management of business affairs in accordance with an approved budget for the purpose of keeping expenditures within the authorized amounts.

Business Manager - A staff member performing assigned activities which have as their purpose the management of the organization's business administration functions. Capital Outlay - Expenditures that result in the acquisition of or addition to capital assets. Categorical Aid - State or federal aid which is intended to finance or reimburse some specific category of instructional or supporting program or to aid a particular target group of pupils. The district may use the aid only for the purpose for which it is paid. (Also see "General Aid.") CESA - A cooperative educational service agency. CCDEB - A county children with disabilities education board. (Formerly known as CHCEB.) Class - A setting in which organized instruction of course content is provided to one or more students for a given period of time. Class Period - The portion of the daily session set aside for instruction in classes, when most classes meet for a single such unit of time. Class Size - The enrollment in a class as of a given date. (Also see "Pupil Count.") Classroom Teacher - A staff member, assigned to the professional activities of instructing pupils in classroom situations. Cooperative Educational Service Agency (CESA) - A grouping of school districts, headed by a board of control, charged with implementing and operating cooperative programs among member districts and insuring proper school district organization. Each school district in Wisconsin except Milwaukee, Racine and Kenosha is in a CESA area. (Also see "IEA.") Cost - In general, an expenditure for goods (supplies, materials, equipment, land, buildings) or services (salaries, benefits, utilities, professional fees). In determining costs, care must be taken to avoid double counting. For example, if a school building is financed from borrowed money, the total cost should include either the payment to the building contractor or the repayment of the borrowed money, but not both. Similarly, if a school district spends money for a school lunch program out of the food service fund and also transfers money from the general fund to the food

280

GLOSSARY OF TERMS

service fund to help pay for the school lunch program, it should not count the transfer as an additional cost. Depending on the grouping being examined, a given expenditure can be a cost in one case but not in another. For example, if one looks at a single school district, payments by that district to other school districts are counted as costs, since they are not otherwise counted by that district. If, however, one looks at the total expenditures for all school districts in the state, it is necessary to subtract the inter - district transfers, or else the same cost would be reported by two different districts. There are many different ways in which costs can be assembled for various purposes. The following are the ones most often used in Wisconsin school districts:

Course - An organization of subject matter and related learning experiences provided for the instruction of pupils on a regular or systematic basis. Credit toward graduation or completion of a program of studies generally is given to pupils for the successful completion of a course. Debt Service - Expenditures for the retirement of principal and payment of interest on debt. Department of Public Instruction (DPI) - The state agency, headed by an elected state superintendent, charged with the supervision and guidance of elementary and secondary education in Wisconsin. (Also see "SEA.") Disbursements - Payments in cash. District Administrator - A staff member who is the chief executive of a school district; a superintendent of schools. DPI - The Department of Public Instruction. (Also see "SEA.") Elementary School - See "School." Enrollment - See "Pupil Count." Equalization - (1) The process by which the Wisconsin Department of Revenue converts all local assessor - determined property values, by municipality, to a uniform level. (Also see "Property Valuation.") (2) The process of ensuring a minimum tax base (the guaranteed valuation) for the support of education for each pupil in Wisconsin, so that school districts which spend at the same level will tax at the same rate. Equalized Valuation - See "Property Valuation" Expenditures - Decreases in net financial resources, including current operating expenses which require the current or future use of net current assets, debt service and capital outlay. Fiscal Year - A 12 - month accounting period at the end of which a school district determines its financial condition and the results of its operations and closes its books. Wisconsin school districts have a July 1 through June 30 fiscal year. Food Services - Activities involved with the food service program of the school or local education agency (LEA). This service area includes the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities, including food for the elderly and food delivery. Full - Time Equivalency (FTE) - The result of a computation that divides the amount of time for

281

GLOSSARY OF TERMS

a less than full - time activity by the amount of time normally required in a corresponding full - time activity. Function - A WUFAR account designation that categorizes a reason or purpose served by a particular expenditure or made possible by a particular receipt. See "WUFAR." GAAP - Generally accepted accounting principles. General Aid - State aid which is not limited to any specific program, purpose, or target population but which may be used in financing the general educational program as seen fit by the recipient district. (Also see "Categorical Aid.") Generally Accepted Accounting Principles (GAAP) - Uniform minimum standards and guidelines to financial accounting and reporting which govern the form and content of the basic financial statements in an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. GAAP for governments is based on standards established by the Governmental Accounting Standards Board (GASB). Graduate - A person who has received formal recognition from the school authorities for completing a prescribed course of study. High School - See "School." HVAC - Heating, ventilating, and air conditioning. IEA - An intermediate educational agency; in Wisconsin, a cooperative educational service agency (CESA) or county handicapped children's education board (CCDEB). Levy - (verb)To impose taxes or special assessments. (noun)The total of taxes or special assessments imposed by a governmental unit. Levy Rate - In property taxation, the amount of tax to be raised divided by the value of property to be taxed; often expressed in mills of the tax per dollar of property value, hence the term "mill rate." (Also see "Property Valuation.") License - A document issued by the Department of Public Instruction granting authority and permission to practice in an education - related profession (for example, teacher, superintendent, librarian, school nurse) in the public schools. Local Educational Agency (LEA) - In Wisconsin, a school district. Management - Those activities which have as their purpose the general direction, execution, and control of the affairs of an agency or an organizational unit within the agency. Membership - See "Pupil Count." Middle School - See "School." Municipality - A town, village, or city. For some specially identified purposes in Wisconsin Statutes, the term also includes counties, school districts, etc.

282

GLOSSARY OF TERMS

Non - Public School - A private school. Object - A WUFAR account designation that categorizes an article or service obtained from a specific expenditure. See "WUFAR." Parochial School - See "School." Part - time Attendance - Option whereby a private school or home based student attends classes at a public school. A maximum of two periods per day may be counted towards general aid membership. See "Pupil Count - General Aid Membership." Policy - A governing principle, plan, or guide for a course of action. Principal - A staff member performing the assigned activities of the administrative head of a school (not school district) and who has been delegated major responsibility for the coordination and direction of the activities of the school. Private School - See "School." Professional - A term denoting a level of knowledge and skills possessed by an individual or required of an individual to perform an assignment and which is attained through extensive education and training, usually a minimum of a baccalaureate degree or its equivalent obtained through special study or experience. Property Valuation - The dollar value placed on land and buildings for purposes of administering property taxes. There are two commonly used methods of describing property valuation: assessed and equalized. Equalized valuation may either include or exclude a TIF increment.

Assessed Valuation - The property valuation determined by the municipal (city, village, town, or county) assessor as of January 1 in any given year. It is important that property of equal value be assessed at equal amounts, but it is not necessary that the amounts reflect the true sale value of the property. State law requires that total assessments within a municipality be within 10 percent of equalized valuation no less frequently than every five years. Assessment Ratio - The ratio of assessed to equalized valuation. Equalized Valuation - The assessed valuation multiplied by an adjustment factor computed by the Wisconsin Department of Revenue for each type of property in each taxing district, designed to cause each type of property to have comparable value regardless of local assessment practices. The objective is to have equalized valuation reflect the fair market value of each piece of property. (Fair Market Value-The value that would be agreed upon between a willing buyer and a willing seller in an "arm's length" transaction where neither is required to act.) Tax Incremental Finance (TIF) Increment - The appreciation of equalized valuation of property within a TIF district above the base - level equalized valuation of the TIF district at the time it was created. Property taxes on the TIF increment which would normally go to school districts, counties, Technical College districts, and others, instead go to the

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GLOSSARY OF TERMS

municipality which created the TIF district to help that municipality pay for the cost of urban renewal within the TIF district.

Public School - See "School." Pupil - An individual for whom instruction is provided in an educational program under the jurisdiction of a school, school system, or other educational institution. No distinction is made between the terms "student" and "pupil". A pupil may receive instruction in a school facility or in another location, such as at home or in a hospital. Instruction may be provided by direct pupil - teacher interaction or by some other approved medium, such as television, radio, telephone, and correspondence. Pupil Count - One of the following methods of determining the number of pupils in a class, school, or school district. (Also see "School Census.")

Attendance - The number of pupils present for instruction on a given school day. Enrollment - The number of pupils officially enrolled as eligible to attend class, whether such pupils are actually in attendance on that day or not, plus pupils enrolled in home bound instruction. Membership - Resident enrollment adjusted for full time equivalency (FTE) as noted in the following groups:

• Pre - School - Special Education: Typically a self - contained 3 or 4 year - old Special Education program for special education pupils who are a minimum of age 3 on or prior to the membership count date. If the district does not offer a 4 - year old kindergarten program, then 4 - year old special education pupils would be counted here.

• 4 - Year Old Kindergarten (437 Hours): The number of pupils present, age 4 on or before September 1, of the current school year, or admitted under s. 115.28(8) in a program that schedules at least 437 hours of direct pupil instruction, exclusive of Title 1 or Special Education time during the school year. The school may substitute 87.5 hours of the schedules 437 hours in outreach activities.

• 4 - Year - Old Kindergarten/437 Hours plus at least 87.5 Hours of Outreach: The number of pupils present, age 4 on or before September 1, of the current school year, or admitted under s. 120.12(25) in a program that schedules at least 437 hours of direct pupil instruction, plus at least 87.5 hours of outreach activities for a minimum total of 524.5 hours, exclusive of Title 1 time, during the school year. The school CANNOT substitute instructional time for outreach activities.

• 5 - Year Old Kindergarten/Half time program: The number of pupils present, age 5 on or before September 1, of the current school year, or admitted under s. 120.12(25) in a program that schedules at least 437 hours of direct pupil instruction during the year. A program of this type usually meets for half a day every day but other configurations can be utilized.

• 5 - Year Old Kindergarten/3 Full days per week: The number of pupils present, age 5 on or before September 1, of the current school year, or admitted under s. 120.12(25) in a program that meets at least 3 full days each week, but less than 4 full days, for the entire school year.

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• 5 - Year Old Kindergarten/4 Full days per week: The number of pupils present, age 5 on or before September 1, of the current school year, or admitted under s. 120.12(25) in a program that meets at least 4 full days each week, but less than 5 full days, for the entire school year.

• 5 - Year Old Kindergarten/5 Full days per week: The number of pupils present, age 5 on or before September 1, of the current school year, or admitted under s. 120.12(25) in a program that meets at least 5 full days each week, for the entire school year.

• 5 - Year Old Kindergarten/Blended Program: The number of pupils present, age 5 on or before September 1, of the current school year, or admitted under s.120.12 (25) in a program that meets for the entire school year, but structurally varies from the first semester to the second semester.

NOTE: A full - day is one in which the length of the kindergarten class is the same length as the first graders of the district.

• Grades 1 - 12: The number of pupils present, age 6 on or before September 1, of the current school year, or admitted under s. 120.12(25) in grades 1 - 12. (Note: First grade pupils must be at least six years old on or prior to September 1 to be counted.)

Average Daily Attendance (ADA) - The aggregate days of attendance during a given reporting period (typically a school year) divided by the number of days school is in session during that period. Average Daily Membership (ADM) - The aggregate days of membership during a given reporting period (typically a school year) divided by the number of days school is in session during that period. Summer ADM Equivalent - The aggregate class minutes of membership for the summer session divided by 48,600. (The value 48,600 represents the number of class minutes in a typical school year). General Aid Membership - The average of membership on the third Friday in September and the second Friday in January, plus the prior year summer FTE, foster/group home equivalents and FTE for high school pupils attending part - time.

Pupil/Staff Ratio - The enrollment of a school district, as of a given date, divided by the total full - time equivalency of all staff assignments in the school system on the same date. Pupil/Teacher Ratio - The enrollment of a school district, as of a given date, divided by the total full - time equivalency of classroom teaching assignments serving those pupils on the same date. Pupil Transportation Services - Activities concerned with the conveyance of pupils to and from school as provided by state law. Purchased Services - Services rendered by personnel who are not on the payroll of the district, including all related expenses covered by the contract.

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Refinance - To pay off an old debt with newly borrowed money and thus incur a new debt. Receipts - Cash received. Refund - (noun) An account paid back or credit allowed because of an over collection or due to the return of an object sold. (verb) (1) To pay back or allow credit for an amount because of the return of an object sold. (2) To refinance. Revenue Limit - Definitions.

(1) "Number of pupils" means the number of pupils enrolled on 3rd Friday of September. (1m) "Revenue" means the sum of state aid and the property tax levy. (2) "State aid" means aid under ss. 121.08, 121.09, 121.10 and 121.105 and sub ch. VI, as calculated for the current school year on October 15 under s. 121.15(4), except that "state aid" excludes any additional aid that a school district receives as a result of ss.121.07(6)(e) and (7)(e) and 121.105(3) for school district consolidations that are effective on or after July 1, 1996, as determined by the department.

Revenues - Increases in fund balance from sources other than expenditure refunds, operating transfers out, debt proceeds, or operating transfers - in. School - An administrative unit dedicated to and designed to impart skills and knowledge to students. A school is organized to efficiently deliver sequential instruction from one or more teachers. In most cases, but not always, a school is housed in one or more buildings. Also, multiple schools may be in one building. By statute, a home - based private educational program is not a school. Schools are described in the following ways: 1. By Administration. Generally based on who makes the decisions and pays the bills. These terms are in common use:

Parochial School - A private school operated by a religious organization or in which religious instruction is offered. Private School - An institution with a private educational program that meets all of the criteria under Statute 118.165(1) or is determined to be a private school by the state superintendent under Statute 118.167. Public School - A school operated by publicly elected or appointed school officials, in which the program and activities are under the control of those officials, and which is supported primarily through public funds.

2. By Grade Level. Elementary school - A school which generally offers undifferentiated instruction to a self - contained class, usually involving grades not higher than eight. Middle school - A school with a program designed specifically for the early adolescent learner, usually beginning with grade 5 or 6.

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Junior high school - A school between the elementary - and high - school levels, usually offering at least some separate classes in different subjects and usually covering grades 7, 8, and 9. High school - A school offering separate classes in different subjects and usually covering grades 9, 10, 11, and 12. Elementary/secondary combined school - A school which generally offers instruction at all grade levels through grade 12 in one location due, in most cases, to the size of the district. Although offered at one location, instruction is differentiated as elementary, middle/junior high school, and high school.

3. By School Type. Regular school - A regular school is a public elementary/ secondary school that does not focus primarily on vocation, special, or alternative education. Special education school - A special education school is a public elementary/secondary school that:

• Focuses primarily on special education, including instruction for any of the following: hard of hearing, deaf, speech - impaired, health - impaired, orthopedically impaired, mentally impaired, seriously emotionally disturbed, multi - handicapped, visually handicapped, deaf and blind; and

• Adapts curriculum, materials, or instruction for students served.

Vocational education school - A vocational education school is a public elementary/secondary school that focuses primarily on vocational education, and provides education and training in one or more semi - skilled or technical operations. Alternative education school - An alternative education school is a public elementary/education school that:

• Addresses the needs of students that typically cannot be met in a regular school;

• Provides non - traditional education;

• Serves as an adjunct to a regular school; or

• Falls outside of the categories of regular, special education, or vocational education.

Charter school - A charter school is a school operating under provisions of a contract with a local public school board as required under s.118.40, Wis. Stats.

School Board - The governing body of a school district, comprising 3, 5, 7, 9, or 11 publicly elected members. Wisconsin law permits four different methods of election.

At large by district. (a) A candidate may reside anywhere in the district.

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(b) He or she runs against all other candidates. (c) Everybody in the school district may vote for any candidate. (d) Those elected represent the entire district. At large by apportioned area. (a) A candidate must reside in a particular designated area within the district, as determined by a plan of appointment under Statute 120.02(2). (b) He or she runs against all other candidates from that area. (c) Everybody in the school district may vote for any candidate. (d) Those elected represent the entire district. At large by numbered seat. Statute 120.42(1)(b) requires Madison to use this method.

(a) A candidate may reside anywhere in the district. (b) He or she runs against all other candidates who have declared they are running for a particular numbered seat, as provided by Statute 120.02(4). (c) Everybody in the school district may vote for any candidate. (d) Those elected represent the entire district. By sub district. Statute 119.08 requires Milwaukee to use this method for eight of its nine board seats. The remaining seat is elected at large by district. (a) A candidate must reside in a particular sub district (a designated area within the school district, as determined by Statute 119.08). (b) He or she runs against all other candidates from that sub district. (c) Only residents of a sub district may vote for candidates from that sub district. (d) Those elected represent their sub districts.

School District - A geographical area established for administering, financing, and determining attendance eligibility for elementary and/or secondary education. (Also see "LEA.") School districts may be categorized in many ways, two of which are of interest here:

(a) By Scope. Based on grades operated. The three permissible categories are; pre - kindergarten to Grade 12 (PK - 12); elementary (PK - 8); and union high school or UHS (9 - 12); the latter two categories share the same territory, with multiple elementary districts for each high - school district. (b) By Kind. Based on method of governance:

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GLOSSARY OF TERMS

Common - Budget is presented to, and tax levy is voted on, by an annual meeting of citizens, who also have other more rarely used powers; however, the school board may subsequently alter the levy, and it makes most of the operating policy decisions. Covered in Subchapter I of Chapter 120 of the statutes. Union High - Just like a common district, except it operates only Grades 9 - 12. Unified - A structure in which all the duties and powers of the annual meeting are vested in the school board. Covered in Subchapter II of Chapter 120 of the statutes. First Class - A structure applying only to the Milwaukee School District, which is conterminous with the City of Milwaukee, the state's only first class city, in which some fiscal authority and responsibility of the schools is vested in city officials; however, the school board has final authority to adopt a budget and set a tax levy. Covered in Chapter 119 of the statutes.

School Levy Tax Credit - See "Tax Credits." School Lunch - Any lunch served by a school, approximating the minimum nutritional standards of the US Department of Agriculture, regardless of who pays for it. School Site - Land owned and managed by a school or district, including all nonstructural components of the land, such as grading, drainage, drives, parking areas, walks, plantings, play courts, and play fields. School System - All the schools and supporting services controlled by a school board or by any other organization which operates one or more schools. School Year - The time commencing with July 1 and ending with the next succeeding June 30. SEA - A state educational agency. Secondary School - See "School." Shared Cost - See "Cost." State Educational Agency (SEA) - In Wisconsin, the Department of Public Instruction Student - A pupil. Superintendent of Schools - A district administrator. Supervisors of Instruction - School personnel who have been delegated the responsibility of assisting teachers in improving the learning situation and instructional methods. Support Staff - A staff member who works under the direction of a professional staff member and assists that staff member, but who does not have full professional status (for example, a teacher's aide).

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Taxes - Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. Teacher - A licensed person employed to instruct pupils in a situation where the teacher and the pupils are in the presence of each other. This term is not applied to principals, librarians, or other instructional or support personnel. Teacher Aide - A person who assists a teacher with routine activities associated with teaching, those activities requiring minor decisions regarding pupils (such as monitoring and conducting rote exercises), operating equipment, and clerking. Teacher's Contract - The formal agreement, represented by a legal signed document entered into by a teacher and the officials of the school system, stating the salary and benefits to be paid the teacher, the length of term of the agreement, and the general duties to be performed by the teacher. TIF - Tax incremental financing. See "Property Valuation." Transcript - An official record of student performance showing all schoolwork completed at a given school and the final mark or other evaluation received in each portion of the instruction. Transfer - (verb) To leave one class, grade, school, or district and move to another class, grade, school, or district. (noun) (1) A pupil who transfers. (2) Payment of money from one fund to another within a school district or from one governmental unit (such as a school district) to another. Withdrawal - An individual who has left a class, grade, or school by transferring, completing school work, dropping out or because of death. Wisconsin Uniform Financial Accounting Requirement (WUFAR) - A system of classification of financial transactions using uniform definitions and code numbers, as prescribed by the DPI for school districts under Statute 115.28 (13).

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