kimberly area school district...kimberly area school district 2018 budget hearing & annual meeting...

KIMBERLY AREA SCHOOL DISTRICT

2018 BUDGET HEARING & ANNUAL MEETING

Monday, September 24, 20186:30 PM - Budget Hearing7:15 PM - Annual Meeting

KIMBERLY AREA SCHOOL DISTRICTAdministrative Building425 S. Washington St.

Combined Locks, WI 54113

Agenda1. 2017-2018 Year in Review

2. 2018-2019 Budget Development

3. What does the future hold?

4. Motion to approve Tax Levy

Presented by:

Becky Hansen

Director of Business Services

KIMBERLY AREA SCHOOL DISTRICTBUDGET MESSAGE

THE YEAR IN REVIEW – 2017-2018


YEAR IN REVIEW – 2017-2018STUDENT ACHIEVEMENT

• Kimberly High School received Level 1AP Pacesetter for the 3rd year in a row as 1 of 17 districts in the state with this recognition.

• In 2017, $1.1 million in college tuition savings were earned by students through advanced coursework



• In 2018… Students in grades 5k-12 received updated and expanded

Academic and Career Planning resources to prepare for their future



• In 2018… 61 students earned 178 Microsoft Office Certifications

166 KHS students earned 174 AP Scholar Awards

Members of the SkillsUSA team won first at state in Welding Fabrication

District named one of the Best Communities for Music Education – one of only 583 districts across the nation to receive this award in 2018



• In 2018… KHS Students earned over 300 earned credits or certifications

in the child care field



• In 2018… 11 students graduated from the Architectural Construction and

Engineering (ACE) Academy with all either joining the workforce, enrolled in an apprenticeship or attending post-secondary school after graduation


YEAR IN REVIEW – 2017-20182017 FORWARD EXAM RESULTS

FORWARD EXAM RESULTS: ENGLISH LANGUAGE ARTS

Grades 3-8

District Percent Proficient

Kimberly 66.3

Fox Valley District Average

53.0

State 44.4

FORWARD EXAM RESULTS: MATHEMATICS

Grades 3-8

District Percent Proficient

Kimberly 66.7

Fox Valley District Average

53.4

State 42.8


BUDGET MESSAGE

YEAR IN REVIEW – 2017-2018

2017 REPORT CARDS

• For the first time, Kimberly Area School District Significantly Exceeded Expectations on the State Report Card

• All Schools in the District Exceeded or Significantly Exceeded Expectations on the State Report Card


BUDGET MESSAGE


$12,359.61 $11,619.40

$10,669.89 $10,566.62 $10,355.18 $10,098.89 $10,064.50 $9,769.81

$0.00

$2,000.00

$4,000.00

$6,000.00

$8,000.00

$10,000.00

$12,000.00

$14,000.00

MenashaJoint

KaukaunaArea

NeenahJoint

FreedomArea

Little ChuteArea

KimberlyArea

AppletonArea

HortonvilleArea

2017 Fund 10 Expenditures Per Student(Headcount)

Actual $ per Student State Average

KIMBERLY AREA SCHOOL DISTRICTTHE YEAR IN REVIEW – 2017-2018

ADDITIONAL REVENUE:

No additional increase in the Revenue Limit

The categorical state aid amount of $250 per pupil increased by $200 to $450/pupil.

This equaled $966,400 of additional revenue or a 2% increase.


BUDGET MESSAGE


$9,874.49

$9,752.07

$9,593.69

$9,528.05 $9,503.38

$9,430.64

$9,256.50 $9,254.49

$8,800.00

$9,000.00

$9,200.00

$9,400.00

$9,600.00

$9,800.00

$10,000.00

Appleton Area Menasha Joint Neenah Joint Hortonville Area Kaukauna Area Kimberly Area Oshkosh Area Little ChuteArea

2017 Revenue Limit per Member

Actual $ per Student State Average


THE YEAR IN REVIEW – 2017-2018

The Kimberly Area School District continues to give ourcustomers what they need when they need it at a costmuch lower than the state average!


The District’s fund balance remained virtually the same. Expenses=Revenues


FUND BALANCE

• It is important to spend what we have budgeted as we are a highly aided district and any aid that we do not receive will cause an increase in taxes.

$1,103,803 of the District’s Fund Balance will be assigned to future expenditures

• Unspent School Budgets can be carried over into the future to encourage better spending

• Employees did not spend all the money in their Health Care Reimbursement Accounts

• Our self funded dental insurance has been running very well and the fund balance is reflected in the assigned amount. (This balance is being held to assist with any shortfalls if we move to self funded health)

• The Remainder is used for Working Capital Needs(avoid short term borrowing)

IMPORTANCE OF FUND BALANCE

•Fund Balance is the cash reserve that is available to the district at the end of the fiscal year to be used as a contingency fund

•School districts need to maintain adequate financial cash reserves in order to demonstrate a strong fiscal position, solid financial planning, and sound fiscal management.

•Cash reserves must be adequate to protect the short-term and long-term educational opportunities for our children against some type of financial disruption

•Insufficient cash reserves will result in the district borrowing to meet our cash flow needs, which will result in an additional interest expense for taxpayers and fewer taxpayer dollars available for educational programming.


2018-2019 BUDGET DEVELOPMENT


2018-2019 BUDGET DEVELOPMENTThe Plan for Excellence was updated in 2018 and will be the guide for our work during the next 5 years. It outlines our vision, values and goals for student achievement. It is our promise to the community about what children who attend our schools can expect then they come here.

The Plan for Excellence will be used in all areas of Kimberly Area School District work and will therefore be the key driver for budget decision making and planning in the future.

Revenue Limit

State statute limits the amount of revenue that a school board may acquire via the local property tax levy and state equalization aid. On average state wide, the state funds about 66% of school district budgets while local property tax funds about 34%.

Factors that impact the revenue limit:• Student Enrollment• Per Student spending in prior years• Additional funding allocated by the state

Equalized Aid

The primary way the state supports schools is via equalized aid. The state aid formula ranks the wealth of a school district community based on their property wealth per student. “Wealthier” districts receive less aid and “Poorer” districts receive more aid.

Factors that impact equalized aid:• Student Enrollment• Local equalized value (property value)

The Revenue Limit is a combination of equalized aid and property tax. As one value goes up the other will go down.

Building the 2018-2019 Budget – EnrollmentThe district is estimating a decrease of 28 students for

2018-2019

4000

4200

4400

4600

4800

5000

5200

5400

Hea

d C

ount

Building the 2018-2019 Budget – Open EnrollmentThe district is estimating a flat open enrollment count.

2013 2014 2015 2016 2017 2018 EstTransfers In 331 394 493 533 572 572Transfers Out 145 155 191 226 211 211Net Transfer 186 239 302 307 361 361

0

100

200

300

400

500

600

700

Transfers In Transfers Out Net Transfer

Building the 2018-2019 Budget – Equalized Value

Remember that the state aid formula ranks the wealth of a school district community based on their property wealth per student.Kimberly’s equalized value per student was $362,872 used for the 2017-2018 Aid Calculation. The state average was $858,384 in 2017-2018. Higher value(“Wealthier District”) = Less Aid &Lower Value(“Poorer District”) = More Aid

0 200000 400000 600000 800000 1000000

Little Chute

Menasha

Kimberly Area

Kaukauna Area

Appleton Area

Hortonville

State Average

Neenah

Equalized Value Per student

Building the 2018-2019 Budget – Fund 10 Major Revenues

FY2014 FY2015 FY2016 FY2017 FY2018 FY2019

Property Taxes 12,215,154 12,031,532 12,674,716 12,853,870 11,082,601 11,515,320

Equalization Aid 27,878,226 28,775,017 29,555,808 30,531,444 33,274,830 33,361,361 Per Pupil Aid (Src619 & 695) 327,675 660,600 673,500 1,151,750 2,118,150 3,098,652

Open Enrollment 2,892,737 3,213,754 3,673,995 3,929,297 4,398,930 4,757,377

FY2014 FY2015 FY2016 FY2017 FY2018 FY20190

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

Historic and Budgeted Revenues| Major Sources

Property Taxes Equalization Aid Per Pupil Aid (Src 619 & 695) Open Enrollment

Building the 2018-2019 Budget – Revenue Limit

(State Aid and Fund 10 Property Tax)

25.0%

75.0%

2017-2018 State Aid and Property Taxes

CURRENT YEARPROPERTY TAXEQUALIZATIONAID

25.7%

74.3%

2018-2019 State Aid and Property Taxes

CURRENT YEARPROPERTY TAXEQUALIZATIONAID

Building the 2018-2019 Budget – Revenue LimitOur Revenue Limit per Pupil is still projected to be less than 2009-2010.

However, we are receiving more aid through categorical aids now vs through the revenue limit. We will be able to begin to increase this in

2019-2020.

$9,495

$9,716

$9,176

$9,244

$9,328

$9,416 $9,425 $9,427$9,446

FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019$8,900

$9,000

$9,100

$9,200

$9,300

$9,400

$9,500

$9,600

$9,700

$9,800

Revenue Limit per Member

Rev Limit per Member

Building the 2018-2019 Budget

Tax Levy Projected to Decrease

• The Levy is anticipated to decrease by $11,376 or -0.07%• All variables are not known yet.• Still need to determine enrollment, equalized values and equalized aid dollars

before setting the final levy. • The state does not provide us with these numbers until October 15th.• We are already 4 months into our budget year.

Fund 2016-2017$ Levy $ Levy % Increase $ Levy % Increase

10 GENERAL FUND $12,853,870 $11,081,396 $11,515,320 $433,924 3.92%39 REFERENDUM APPROVED DEBT SERVICE $3,664,200 $4,259,775 $3,834,475 -$425,300 -9.98%80 COMMUNITY SERVICE FUND $46,823 $66,000 $46,000 -$20,000 -30.30%

$16,564,893 $15,407,171 $15,395,795 -$11,376 -0.07%

2017-2018 2018-2019

Additional Annual Meeting Prese

Fund2016-20172017-20182018-2019

$ Levy$ Levy% Increase$ Levy% Increase

10 GENERAL FUND$12,853,870$11,081,396$11,515,320$433,9243.92%

39 REFERENDUM APPROVED DEBT SERVICE $3,664,200$4,259,775$3,834,475-$425,300-9.98%

80 COMMUNITY SERVICE FUND$46,823$66,000$46,000-$20,000-30.30%

$16,564,893$15,407,171$15,395,795-$11,376-0.07%

BUILDING THE 2018-2019 BUDGETTAX RATE PER $1,000 OF EQUALIZED ASSESSED VALUATION

* Tax rate is estimated. The actual rate can not be determined until property valuation is certified by the Department of Revenue in October.

2017-2018 Actual

2018-2019 Budget*

Dollar Change

Percent Change

General Fund $5.99 $6.23 $0.24 4%

Debt Service Fund

$2.31 $2.07 ($0.24) (10.4%)

Community Service Fund

$0.04 $0.02 $0.02 (50%)

Total TaxRate

$8.34 $8.32 ($0.02) (0.24%)

* 2018-2019 Property Valuations and the corresponding Tax Rate are estimated. Actuals can not be determined until property valuation is certified by the Department of Revenue in October.

$9.39

$9.99$10.24

$10.52 $10.34 $10.13$9.72

$9.49

$8.34 $8.32

FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019$0.00

$2.00

$4.00

$6.00

$8.00

$10.00

$12.00

Mill Rate

Mill Rate

BUILDING THE 2018-2019 BUDGETTAX LEVY IS BASED ON ASSUMPTIONS

AT THIS POINT

.

.

• Revenue Limit• Enrollment estimated to decrease by 28 students• If more students, Revenue Cap and Tax Levy may increase

• Property Valuation• Estimated 0% Increase. If higher, tax rate may decrease.

• Equalization (State) Aid• If less than projected, Tax Levy will increase

The above estimates will be finalized in October!

TAX LEVY IS BASED ON ASSUMPTIONS AT THIS POINT

The tax levy and rates can not be finalized until 3rd Friday in September enrollment numbers are finalized and approved by the State in October.

Municipalities are taxed based on assessed value not market value. The assessed value will vary between the 6 municipalities within the District’s boundaries.

The tax rate is based on the gross school levy (tax). The property owner also needs to subtract out the “School Levy Credit” to determine the net school levy.

However, the school levy credit for each municipality is not determined until December.

Tax rate increases are based on equalized (market) value. Equalized values will not be available until mid-October.


Total Fund 10 Revenues & Expenses

Total Fund 10 RevenuesFund Unaudited Budgeted

2017-2018 2018-2019 $ Change %10 GENERAL FUND 52,296,118.94$ 53,779,867.00$ 1,483,748.06$ 2.84%

Total Fund 10 ExpensesFund Unaudited Budgeted

2017-2018 2018-2019 $ Change %10 GENERAL FUND $52,295,470.68 $53,779,867.00 $1,484,396.32 2.84%

Based on the approved state budget, we will be receiving an additional $204/pupil in categorical aid in 2018-2019 or $966,000.

The 2018-2019 Budget is balanced. Revenues=Expenses



Revenues

Tax Levy Comparison

Source Level 3Fund20162017

%$%$%

211 CURRENT YEAR PROPERTY TAX0.00%$16,596,467.00-0.15%$16,503,928.00-0.56%

10 GENERAL FUND0.00%$12,674,716.005.35%$12,792,905.000.93%

39 REFERENDUM APPROVED DEBT SERVICE FUND0.00%$3,874,928.00-4.15%$3,664,200.00-5.44%

41 CAPITAL EXPANSION FUND0.00%$0.00-100.00%$0.000.00%

80 COMMUNITY SERVICE FUND0.00%$46,823.000.00%$46,823.000.00%

Total Fund 10 Revenues

FundUnauditedBudgeted

2017-20182018-2019$ Change%

10 GENERAL FUND$ 52,296,118.94$ 53,779,867.00$ 1,483,748.062.84%

Total Fund 10 Expenses

FundUnauditedBudgeted

2017-20182018-2019$ Change%

10 GENERAL FUND$52,295,470.68$53,779,867.00$1,484,396.322.84%


General Fund Major Expense Changes

• Salaries and Benefits Increased by 3%• Purchased Services increased by 10% - This category includes open enrollment,

utilities, bussing, cleaning services and maintenance services• Capital Objects increased by 12% to account for various technology purchases

approved in the 5 year Technology Plan• Debt Retirement Decreased by 59% due to lease payment for the scoreboards

which will be repaid with sponsor donations over the next 5 years.• Interfund transfers decreased by 8% due to not allocating as much money to move

to Fund 46

Unaudited Budget Dollar PercentExpenditures by Object 2017-2018 2018-2019 Change Change

100 Salaries 24,305,168.00 24,988,188.00 683,020.00 3%200 Benefits 9,583,347.00 9,938,066.00 354,719.00 4%300 Purchased Services 1 8,081,080.00 8,857,752.00 776,672.00 10%400 Non-Capital Objects 2 1,979,507.00 1,896,510.00 (82,997.00) -4%500 Capital Objects 3 1,956,737.00 2,185,101.00 228,364.00 12%600 Debt Retirement 4 118,946.00 49,000.00 (69,946.00) -59%700 Insurance & Judgments 339,345.00 346,342.00 6,997.00 2%800 Interfund Transfers 5 5,590,802.00 5,168,240.00 (422,562.00) -8%900 Miscellaneous 340,536.00 350,669.00 10,133.00 3%TOTAL EXPENDITURES 52,295,468.00 53,779,868.00 1,484,400.00 2.84%


BREAKDOWN OF EXPENSES BY OBJECT

Fund 10 & 27

$28,721,891

$11,525,993

$12,173,006

$4,071,802

$2,118,347

$4,565,571$341,348 $929,203

Expenses by Object | Funds 10 & 27 Salaries : 44.6%Benefits : 17.9%

Purchased Services : 18.9%

Non-Capital Items : 6.3%

Capital Items : 3.3%

Debt Services : 7.1%

Insurance & Judgements : 0.5%

Other Objects : 1.4%



STAFFING

Current Staffing Additions include:

• 1.65 Elementary Teachers• 1.0 MS Math/Interventionist• 1.0 HS Math Teachers, .333 HS FCE Teacher and .5 HS Theatre Teacher• .5 ACP Staffing Increase District-Wide• 1.0 District-Wide Literacy Resource Teacher • District-wide increase of 178.75 Paraprofessional hours per week due to additional 4k &

5k students needs as well as additional special education needs

Current Staffing Reductions include:

• Various elementary classroom teacher positions to offset increases in other elementary classroom teacher positions

• Decrease in 1.0 HS Marketing Teacher, .33 Spanish Teacher and .33 Tech Ed Teacher



STAFFING

Net Staffing Increase of: 3.617 Teaching Positions & 178.78 Weekly Paraprofessional Hours

The staffing increases were to accommodate additional students in 4kand 5k and at Westside and Woodland as well as additional specialeducation needs. There were additional decreases which offset someof the increases due to enrollment changes at other grade levels.

Building the 2017-2018 BudgetOTHER FUNDS

Special Project Funds – Includes Fund 21 (Gifts and donations), Fund 23(State Technology Grant Money), Fund 27(Special Education Funds)

Debt Service Funds – Includes Fund 38 and 39 which accounts for the principal and interest payments related to the districts energy efficiency debt and referendum debt

Capital Projects Funds – Includes Fund 41, 45, 46 & 49 which account for financial resources involving district maintenance projects and construction of capital facilities

Building the 2017-2018 BudgetOTHER FUNDS

Food Service Fund – Fund 50 is used to record all revenues and expenditures related to our food service program

Employee Benefit Trust – Fund 73 accounts for the district established trust that funds employee retirement benefits the District has been obligated to pay in the future.


Post Retirement Benefit Trust

Over the past several years the District has made benefit changes and put a significant amount of money into our Post Retirement Benefit Trust

The district made some changes to the make up of our trust in 2016-2017 year based on our most recent actuarial study results allowing us to continue to be prudent in funding the trust .


Beginning 2017-2018 Balance

Post Retirement Benefit Trust Performance

Interest Income & Realized Gains

Contributions

$ 10,333,361

$ 553,251

$ 1,328,882

We will continue to allocate money in our budget towards the trust to ultimately fund all of the future retirement benefits for staff.

Expenses and Benefit Payments($59,646 were fees related to the

management of the trust)

$ 585,042

Ending 2017-2018 Balance $ 11,630,451

Community Service Fund

• Smallest District Fund in terms of Budget

• Used to account for Community Activities that are not directly related to School Educational Programs

• Has a separate Tax Levy

Unaudited 2018-19 Dollar COMMUNITY SERVICE 2017-18 Budget ChangeRevenueTax Levy $ 66,000 $ 46,000 ($20,000) Fees and Other Sources $ 9,702 $ 9,294 ($408)Total $ 75,702 $ 55,294 ($20,408)

(Fund 80)

COMMUNITY SERVICE FUNDEXPENDITURES

The District maintains a Community Fitness Center that is open to all community members 6 days a week throughout the year$16,100 has been set aside to pay Fitness Center Supervisors, $33,000 for equipment maintenance and replacement

All District Facilities (i.e. Gyms, auditoriums, commons, classrooms) are open to the Public

Over 10,000 separate events were scheduled last school year

A portion of an employee’s salary and benefits ($9,400) arepaid out of fund 80 to schedule and coordinate these events

COMMUNITY SERVICE FUNDEXPENDITURES

The District provides several Community Outreach Programs such as Senior Quest and Little Free Libraries as well as community marketing and communication.A portion of the employees’ salary and benefits ($14,000) has been set aside in the Community Service Fund to coordinate these programs

Outagamie County Funds an intervention program for youth in the community

$3,100 has been set aside for Supplies for theseprograms

A portion of an employee’s salary ($7,294) is paidthrough a grant out of fund 80 to coordinate this program

TOTAL BUDGETED COMMUNITY SERVICE FUND EXPENDITURES - $82,921

BUILDING THE BUDGET 2018-2019

Continued HealthInsurance Cost Containment

• The Rising cost of health insurance continues to be a major concern!

• The district was faced with a 34% increase in health insurance for 2017-2018 with no other options than to change health insurance carriers and increase the amount that our employees paid out of pocket.

• We were able to offer a 1x Stipend to employees to offset this increase, however this stipend went away for 2018-2019 and the district was still faced with an 8% increase in health insurance of which our employees absorb 12% of this increase.

• The district is trying to find creative ways to keep our insurance costs lower, but each year as the premiums increase it is less that we are able to compensate in salaries.

BUILDING THE BUDGET 2018-2019WHAT’S NEW IN 2018-2019?

FACILITY IMPROVEMENTS

BUILDING THE BUDGET 2018-2019WHAT’S NEW IN 2018-2019?

• The District is completing the energy efficiency projects approved by the board using the Act 32 Energy Efficiency Revenue Limit Exemption.

• The resolution allowed us to implement energy efficiency measures on existing facilities or to purchase energy efficiency products

• We spent $3.9 million on projects throughout the district.

• Completed projects include:• Westside and Janssen Window replacements• Roofing upgrades at Mapleview and Janssen• Building Automation upgrades• Westside Exterior Door Replacement • LED Lighting Upgrades throughout the district• Water Conservation Toilets at KHS• PVC Solar Panels at KHS

ENERGY EFFICIENCY UPGRADESWHAT’S NEW IN 2018-2019?

Kimberly High School (Solar)


Janssen Windows – Before and After


Westside HVAC Replacement


PROJECTED ANNUAL UTILITY SAVINGS FROM THE VARIOUS PROJECTS ARE AS FOLLOWS:

Specific Energy Efficiency Measure or Products Utility Cost Savings

Non-Utility Cost Savings

Building Automation Upgrades 1,779$ 56,935$ Exterior Door Replacements 2,864$ LED Lighting Upgrades Janssen 6,812$ 4,635$ LED Lighting Upgrades Kimberly High 25,035$ 14,584$ LED Lighting Upgrades Mapleview 7,984$ 6,024$ LED Lighting Upgrades Woodland 2,165$ 1,755$ LED Lighting Upgrades Papermaker Stadium 343$ 10,398$ Photovoltaic System Kimberly High School 17,509$ 27,730$ Roofing Improvements Janssen 799$ 15,526$ Roofing Improvements Mapleview 628$ 10,801$ Water Conservation Kimberly High 3,817$ 4,091$ Window Replacements Janssen 380$ 17,449$ Window Replacements Westside 177$ 7,675$ Entire Energy Efficiency Project Totals 70,292$ 177,603$

Projected Savings for 2018

ErrorChecks

Revenues - 2017TotalsDiff 1Diff 2

Total of Overview68,329,071

Excludes funds 60-79Total of All 5Cast68,329,0700

Total from Budget Publication Format68,329,0710

Expenses - 2017


Excludes funds 60-79Total of All 5Cast69,635,433-

Total from Budget Publication Format69,635,433-

Revenues - 2018


Excludes funds 60-79Total of All 5Cast68,673,9800

Total from Budget Publication Format68,673,9800

Expenses - 2018


Excludes funds 60-79Total of All 5Cast70,567,461-

Total from Budget Publication Format70,567,461(0)

TransfersRevenues - 2017

5Cast transfer query5,774,802

5Cast all data5,774,801(0)

Initial Data tab5,735,035(39,766)

TransfersExpenses - 2017


5Cast all data5,774,802-

Initial Data tab5,774,802-

TransfersRevenues - 2018


5Cast all data5,184,212(0)

Initial Data tab5,147,483(36,729)

Expenses - 2018


5Cast all data5,398,483-

Initial Data tab5,398,483-

Admin

Calculator NameCalc QueryReport QueryDist IDIndexDist Name

***out_district_idout_district_id72Abbotsford

143Adams-Friendship Area

District ID2835634Albany

705Algoma

District nameKimberly Area846Alma

Index Number181917Alma Center

1058Almond-Bancroft

1129Altoona

11910Amery

12611Tomorrow River

14012Antigo

14713Appleton Area

70,145,64370,275,68369,847,205- 015414Arcadia

16115Argyle

17016Ashland

Error?Fund/SourceFundSourceFundSource Level 220142015201620172018201918217Ashwaubenon

00000X - Non-General Ledger Fund00X - Non-General Ledger Account Number0.260.080.030.35-0.4-0.0519618Athens

101201012010 GENERAL FUND120 Special Projects Fund00000020319Auburndale

102101021010 GENERAL FUND210 Taxes1221836612031532126765441285387011082601.981151532021720Augusta

102401024010 GENERAL FUND240 Payments for Services00000023121Baldwin-Woodville Area

102601026010 GENERAL FUND260 Non-Capital Sales720.3626.75712.31873.47410.05100023822Unity

102701027010 GENERAL FUND270 School Activity Income44973.9141367.9544828.0746276.5552777.474800024523Bangor

102801028010 GENERAL FUND280 Earnings on Investments14295.3712526.4511091.414915.2915978.81200028024Baraboo

102901029010 GENERAL FUND290 Other Revenue from Local Sources265774.39340310.15342482.82322565.16348752.0830685028725Barneveld

103401034010 GENERAL FUND340 Payments for Services2798361.223137424.293564275.013889509.364338640.25468608030826Barron Area

103901039010 GENERAL FUND390 Other Payments From Wisconsin School Districts00000031527Bayfield

105101051010 GENERAL FUND510 Transit of Aids01236.8793502877135124.951534033628Beaver Dam

105401054010 GENERAL FUND540 Payments for Services from CESAs00000035029Belleville

106101061010 GENERAL FUND610 State Aid - Categorical545139.5900834.45932649.71393384.712377175.62334752736430Belmont Community

106201062010 GENERAL FUND620 State Aid - General27878226287750172955580830531444332748303336136141331Beloit

106301063010 GENERAL FUND630 State Special Project Grants292005269562588.4763980.8281600.414976042232Beloit Turner

106601066010 GENERAL FUND660 State Revenue Through Local Governments3371.213392.453348.623354.354564.85042733Benton

106901069010 GENERAL FUND690 Other Revenue from State Sources217121207291237710160363162720.3416272043434Berlin Area

107301073010 GENERAL FUND730 Federal Special Projects Aid Transited Through DPI65903.6268558.3157776.9658335.7268499.336173944135Birchwood

107501075010 GENERAL FUND750 Elementary and Secondary Education Act (ESEA)154290.71147808.71125677.38100213.63156381.711717046936Wisconsin Heights

107801078010 GENERAL FUND780 Federal Aid Received through State Agencies other than DPI936580019213.3820755.85047637Black River Falls

108401084010 GENERAL FUND840 Source00000048538Blair-Taylor

108601086010 GENERAL FUND860 Compensation for Sale or Loss of Fixed Assets106317.6612107.047563.61300049039Pecatonica Area

108701087010 GENERAL FUND870 Long-Term Debt Proceeds0003452510049740Bloomer

109601096010 GENERAL FUND960 Adjustments1100.7054857.378259.840565.26060241Bonduel

109701097010 GENERAL FUND970 Refund of Disbursement243210.4989918.03177214.8758136.78145921.235000060942Boscobel

109901099010 GENERAL FUND990 Other Miscellaneous Revenues56882.2248208.0187835.24499320.5488518.774500061643North Lakeland

212902129021 SPECIAL REVENUE TRUST FUND290 Other Revenue from Local Sources1203089.44977309.51996780.851037323.631321004.57131550062344Bowler

219602196021 SPECIAL REVENUE TRUST FUND960 Adjustments075293000063745Boyceville Community

219902199021 SPECIAL REVENUE TRUST FUND990 Other Miscellaneous Revenues00000065746Brighton #1

232802328023 TEACH FUND280 Earnings on Investments238.35201.1215.97149.26218.67065847Brillion

271102711027 SPECIAL EDUCATION FUND110 General Fund3957790.554019558.234010797.314307438.164571035.09497924066548Bristol #1

273102731027 SPECIAL EDUCATION FUND310 Transit of Aids0011277.3500070049Brodhead

273402734027 SPECIAL EDUCATION FUND340 Payments for Services94375.8476329.64109719.7700071450Elmbrook

275102751027 SPECIAL EDUCATION FUND510 Transit of Aids3250.03020.9119.720072151Brown Deer

276102761027 SPECIAL EDUCATION FUND610 State Aid - Categorical14114291462472147550815058501536832150000073552Bruce

277302773027 SPECIAL EDUCATION FUND730 Federal Special Projects Aid Transited Through DPI812863.13712796.91598652.85806701.55776747.7386083777753Burlington Area

277802778027 SPECIAL EDUCATION FUND780 Federal Aid Received through State Agencies other than DPI174335.19208446.71290666.58288836.42260102.0320000084054Butternut

381103811038 NON-REFERENDUM DEBT SERVICE FUND110 General Fund00000087055Cadott Community

381403814038 NON-REFERENDUM DEBT SERVICE FUND140 Capital Projects Fund000018400016824388256Cambria-Friesland

382103821038 NON-REFERENDUM DEBT SERVICE FUND210 Taxes000061207518350089657Cambridge

388703887038 NON-REFERENDUM DEBT SERVICE FUND870 Long-Term Debt Proceeds00000090358Cameron

389603896038 NON-REFERENDUM DEBT SERVICE FUND960 Adjustments00000091059Campbellsport

392103921039 REFERENDUM APPROVED DEBT SERVICE FUND210 Taxes40367894042718387492836642003647700365097598060Cashton

392803928039 REFERENDUM APPROVED DEBT SERVICE FUND280 Earnings on Investments1840.231345.924208.31547.991671.71100099461Cassville

398703987039 REFERENDUM APPROVED DEBT SERVICE FUND870 Long-Term Debt Proceeds006109058.3000101562Cedarburg

399603996039 REFERENDUM APPROVED DEBT SERVICE FUND960 Adjustments0001508900102963Cedar Grove-Belgium Area

402104021041 CAPITAL EXPANSION FUND210 Taxes5000005000000000107164Chequamegon

402804028041 CAPITAL EXPANSION FUND280 Earnings on Investments2652.042808.273390.472911.462399.112000108065Chetek-Weyerhaeuser

401104011046 CAPITAL PROJECTS FUND 46110 General Fund03000066000009800000108566Chilton

402804028046 CAPITAL PROJECTS FUND 46280 Earnings on Investments0042.735773.68825.510109267Chippewa Falls Area

402804028049 OTHER CAPITAL PROJECTS FUND280 Earnings on Investments797.97663.88636.471304.1623111.471000112068Clayton

402904029049 OTHER CAPITAL PROJECTS FUND290 Other Revenue from Local Sources280752722526775195775195542158000112769Clear Lake

408704087049 OTHER CAPITAL PROJECTS FUND870 Long-Term Debt Proceeds000450000000113470Clinton Community

501105011050 FOOD SERVICE FUND110 General Fund1196.4700000114171Clintonville

502505025050 FOOD SERVICE FUND250 Food Service Sales818343.14888597.021073029.121147429.821204693.681194880115572Cochrane-Fountain City

502605026050 FOOD SERVICE FUND260 Non-Capital Sales000013000116273Colby

502805028050 FOOD SERVICE FUND280 Earnings on Investments346.5900000116974Coleman

506105061050 FOOD SERVICE FUND610 State Aid - Categorical13353.6914913.0716506.719358.4819569.9819600117675Colfax

507105071050 FOOD SERVICE FUND710 Federal Aid -Categorical391453.71407278.01434248.93508422.76510365.35496018118376Columbus

509705097050 FOOD SERVICE FUND970 Refund of Disbursement000000120477Cornell

509905099050 FOOD SERVICE FUND990 Other Miscellaneous Revenues36001009.9800121878Crandon

722807228072 PRIVATE PURPOSE TRUST FUND280 Earnings on Investments37.6333.5931.8530.1336.170123279Crivitz

722907229072 PRIVATE PURPOSE TRUST FUND290 Other Revenue from Local Sources485093207382.1116543.7722942.540124680Cuba City

732807328073 EMPLOYEE BENEFIT TRUST FUND280 Earnings on Investments295873.58235447.19145365.59413036.27456518.95150000125381Cudahy

739507395073 EMPLOYEE BENEFIT TRUST FUND950 Contribution to Employee Benefit Trust1904164.85655035.88201517.991177131.441467115.071023225126082Cumberland

739907399073 EMPLOYEE BENEFIT TRUST FUND990 Other Miscellaneous Revenues000000129583Darlington Community

802108021080 COMMUNITY SERVICE FUND210 Taxes468234682346823468236600046000130984Deerfield Community

802708027080 COMMUNITY SERVICE FUND270 School Activity Income302740421942362824082000131685Deforest Area

802808028080 COMMUNITY SERVICE FUND280 Earnings on Investments0.2800000137686Kettle Moraine

802908029080 COMMUNITY SERVICE FUND290 Other Revenue from Local Sources8298.1800000138087Delavan-Darien

805408054080 COMMUNITY SERVICE FUND540 Payments for Services from CESAs729472947294729472947294140788Denmark

901909019099 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS190 Cooperatives Fund00026525.1839766.4936729141489Depere

903409034099 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS340 Payments for Services00039787.7760289.4471297142190De Soto Area

0000142891Dodgeville

0000144992Dover #1

0000149193Drummond

0000149994Durand-Arkansaw

0000152695Northland Pines

0000154096East Troy Community

0000155497Eau Claire Area

0000156198Edgar

0000156899Edgerton

00001582100Elcho

00001600101Eleva-Strum

00001631102Elkhart Lake-Glenbeulah

00001638103Elkhorn Area

00001645104Elk Mound Area

00001659105Ellsworth Community

00001666106Elmwood

00001673107Royall

00001687108Erin

00001694109Evansville Community

00001729110Fall Creek

00001736111Fall River

00001813112Fennimore Community

00001848113Lac Du Flambeau #1

00001855114Florence

00001862115Fond Du Lac

00001870116Fontana J8

00001883117Fort Atkinson

00001890118Fox Point J2

00001897119Maple Dale-Indian Hill

00001900120Franklin Public

00001939121Frederic

00001945122Northern Ozaukee

00001953123Freedom Area

00002009124Gale-Ettrick-Trempealeau

00002016125North Crawford

00002044126Geneva J4

00002051127Genoa City J2

00002058128Germantown

00002114129Gibraltar Area

00002128130Gillett

00002135131Gilman

00002142132Gilmanton

00002177133Nicolet UHS

00002184134Glendale-River Hills

00002198135Glenwood City

00002212136Goodman-Armstrong

00002217137Grafton

00002226138Granton Area

00002233139Grantsburg

00002240140Black Hawk

00002289141Green Bay Area

00002296142Greendale

00002303143Greenfield

00002310144Green Lake

00002394145Greenwood

00002415146Gresham

00002420147Hamilton

00002422148Saint Croix Central

00002436149Hartford UHS

00002443150Hartford J1

00002450151Arrowhead UHS

00002460152Hartland-Lakeside J3

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

00002478153Hayward Community

00002485154Southwestern Wisconsin

00002525155Herman-Neosho-Rubicon

00002527156Highland

00002534157Hilbert

00002541158Hillsboro

00002562159Holmen

00002576160Horicon

00002583161Hortonville

00002604162Howard-Suamico

00002605163Howards Grove

00002611164Hudson

00002618165Hurley

00002625166Hustisford

0000000000002632167Independence

2639168Iola-Scandinavia

Expenses: 30 Funds Only2646169Iowa-Grant

Function 3Function Level 32014201520162017201820192660170Ithaca

281000281000 Long-Term Capital Debt4078642.514104935.013973453.363703041.74446625.0139437382695171Janesville

282000282000 Refinancing0061065002558.3002702172Jefferson

289000289000 Other Long-Term Debt0000002730173Johnson Creek

419000419000 Residual Balance Transfer0000002737174Juda

02744175Dodgeland

02758176Kaukauna Area

02793177Kenosha

02800178Kewaskum

02814179Kewaunee

02828180Kiel Area

02835181Kimberly Area

02842182Kohler

67,116,21370,277,71271,396,723- 02849183Lacrosse

All Funds: Expenses2856184Ladysmith

Error?Fund/Func1Function1Fund/FunctionFundFunctionFundFunction Level 22014201520162017201820192863185Lafarge

10100000100000101100001011000010 GENERAL FUND110000 UNDIFFERENTIATED CURRICULUM9807135.29980957.9110209033.4111,100,203.6611,529,834.4011,622,476.752884186Lake Geneva-Genoa UHS

10100000100000101200001012000010 GENERAL FUND120000 REGULAR CURRICULUM9889256.439792107.739327733.939,794,558.8910,193,996.1110,745,549.002885187Lake Geneva J1

10100000100000101300001013000010 GENERAL FUND130000 VOCATIONAL CURRICULUM1673448.531721637.571752152.171,894,134.832,056,136.622,170,762.002891188Lake Holcombe

10100000100000101400001014000010 GENERAL FUND140000 PHYSICAL CURRICULUM1261773.31258181.561327753.771,452,074.161,511,864.601,538,923.002898189Lake Mills Area

10100000100000101600001016000010 GENERAL FUND160000 CO-CURRICULAR ACTIVITIES758486.13746295.57772124.54952,870.37882,143.85882,822.502912190Lancaster Community

10100000100000101700001017000010 GENERAL FUND170000 OTHER SPECIAL NEEDS597814.36559312.02556369.36559,980.75673,760.49787,234.002940191Laona

10200000200000102100001021000010 GENERAL FUND210000 PUPIL SERVICES1286203.391247469.851177419.711,385,012.641,262,373.821,457,541.002961192Lena

10200000200000102200001022000010 GENERAL FUND220000 INSTRUCTIONAL STAFF SERVICES1796631.61961588.642059425.981,837,854.672,149,178.422,902,892.003087193Linn J4

10200000200000102300001023000010 GENERAL FUND230000 GENERAL ADMINISTRATION491285.73526852.93637876.29817,120.28857,542.89862,856.003094194Linn J6

10200000200000102400001024000010 GENERAL FUND240000 SCHOOL BUILDING ADMINISTRATION2529416.752648975.282719954.32,705,760.022,785,640.292,868,917.003122195Richmond

10200000200000102500001025000010 GENERAL FUND250000 BUSINESS ADMINISTRATION7081201.187798983.787030138.2911,135,263.577,317,482.807,706,319.753129196Little Chute Area

10200000200000102600001026000010 GENERAL FUND260000 CENTRAL SERVICES1680252.471685754.212054973.591,997,298.012,511,303.881,410,348.003150197Lodi

10200000200000102700001027000010 GENERAL FUND270000 INSURANCE AND JUDGMENTS278927.35280929.02264463.28264,323.78344,025.42351,342.293171198Lomira

10200000200000102800001028000010 GENERAL FUND280000 DEBT SERVICES138970.4100118,501.66118,945.7449,000.003206199Loyal

10200000200000102900001029000010 GENERAL FUND290000 OTHER SUPPORT SERVICES207425.42158790.14931.26218,425.64810,932.021,328,584.003213200Luck

10400000400000104100001041000010 GENERAL FUND410000 TRANSFERS TO ANOTHER FUND3958987.024049558.234670797.314,333,963.345,590,801.585,168,240.003220201Luxemburg-Casco

10400000400000104300001043000010 GENERAL FUND430000 PURCHASED INSTRUCTIONAL SERVICES1223811.711351169.021392132.151,603,504.061,679,772.001,921,060.003269202Madison Metropolitan

10400000400000104900001049000010 GENERAL FUND490000 OTHER NON-PROGRAM TRANSACTIONS2548.8567142.1317722.8620,206.8119,735.755,000.003276203Manawa

20100000100000201100002011000021 SPECIAL REVENUE TRUST FUND110000 UNDIFFERENTIATED CURRICULUM244056.43235337.12189890.68198830.95209132.772150003290204Manitowoc

20100000100000201200002012000021 SPECIAL REVENUE TRUST FUND120000 REGULAR CURRICULUM0041366.89793038403297205Maple

20100000100000201600002016000021 SPECIAL REVENUE TRUST FUND160000 CO-CURRICULAR ACTIVITIES959096.92676058.82707058.85784274.611065815.2810500003304206Marathon City

20200000200000202200002022000021 SPECIAL REVENUE TRUST FUND220000 INSTRUCTIONAL STAFF SERVICES0000003311207Marinette

20200000200000202300002023000021 SPECIAL REVENUE TRUST FUND230000 GENERAL ADMINISTRATION16847.3918683.9721442.1527268.8127492.8275003318208Marion

20200000200000202500002025000021 SPECIAL REVENUE TRUST FUND250000 BUSINESS ADMINISTRATION00000752933325209Markesan

20200000200000202600002026000021 SPECIAL REVENUE TRUST FUND260000 CENTRAL SERVICES44.16000014563332210Marshall

20100000100000201200002012000023 TEACH FUND120000 REGULAR CURRICULUM1114.59000003339211Marshfield

20200000200000202600002026000023 TEACH FUND260000 CENTRAL SERVICES00023274.86003360212Mauston

27100000100000271300002713000027 SPECIAL EDUCATION FUND130000 VOCATIONAL CURRICULUM0000003367213Mayville

27100000100000271500002715000027 SPECIAL EDUCATION FUND150000 SPECIAL EDUCATION CURRICULUM4863829.264953159.055064467.6953617825482021.4163617723381214McFarland

27200000200000272100002721000027 SPECIAL EDUCATION FUND210000 PUPIL SERVICES782076.46688882.7629809.44703778.43756003.456832193409215Medford Area

27200000200000272200002722000027 SPECIAL EDUCATION FUND220000 INSTRUCTIONAL STAFF SERVICES366959.56365240.1383531.52406680.56425329.821583143427216Mellen

27200000200000272500002725000027 SPECIAL EDUCATION FUND250000 BUSINESS ADMINISTRATION239543.65261245.67291070.68309365.99323968.782715123428217Melrose-Mindoro

27200000200000272600002726000027 SPECIAL EDUCATION FUND260000 CENTRAL SERVICES1900190019001900190003430218Menasha

27200000200000272700002727000027 SPECIAL EDUCATION FUND270000 INSURANCE AND JUDGMENTS01950114320002000277603434219Menominee Indian

27200000200000272900002729000027 SPECIAL EDUCATION FUND290000 OTHER SUPPORT SERVICES38000002355.303437220Menomonee Falls

27400000400000274100002741000027 SPECIAL EDUCATION FUND410000 TRANSFERS TO ANOTHER FUND0000003444221Menomonie Area

27400000400000274300002743000027 SPECIAL EDUCATION FUND430000 PURCHASED INSTRUCTIONAL SERVICES169321.65181942.69104508.62123438.87151138.09375003479222Mequon-Thiensville

27400000400000274900002749000027 SPECIAL EDUCATION FUND490000 OTHER NON-PROGRAM TRANSACTIONS26613.1625283.2820211.810003484223Mercer

30200000200000302800003028000038 NON-REFERENDUM DEBT SERVICE FUND280000 DEBT SERVICES0000753825.012561383500224Merrill Area

30400000400000304100003041000038 NON-REFERENDUM DEBT SERVICE FUND410000 TRANSFERS TO ANOTHER FUND0000003510225Swallow

30200000200000302800003028000039 REFERENDUM APPROVED DEBT SERVICE FUND280000 DEBT SERVICES4078642.514104935.0110079953.363705600369280036876003514226North Lake

40200000200000402500004025000041 CAPITAL EXPANSION FUND250000 BUSINESS ADMINISTRATION69174.41220430.920620000003528227Merton Community

40100000100000401600004016000049 OTHER CAPITAL PROJECTS FUND160000 CO-CURRICULAR ACTIVITIES00027513.1-1000003542228Stone Bank School District

40200000200000402500004025000049 OTHER CAPITAL PROJECTS FUND250000 BUSINESS ADMINISTRATION0079708.63151782353599.918344513549229Middleton-Cross Plains

40200000200000402800004028000049 OTHER CAPITAL PROJECTS FUND280000 DEBT SERVICES37878.33000003612230Milton

40400000400000404100004041000049 OTHER CAPITAL PROJECTS FUND410000 TRANSFERS TO ANOTHER FUND00001840002302433619231Milwaukee

50200000200000502500005025000050 FOOD SERVICE FUND250000 BUSINESS ADMINISTRATION1168492.091268338.541530230.171601054.71744929.2216750493633232Mineral Point

72400000400000724200007242000072 PRIVATE PURPOSE TRUST FUND420000 TRUST FUND DISBURSEMENTS8624.3610709.69187.0716877.2415734.9503640233Minocqua J1

73200000200000732500007325000073 EMPLOYEE BENEFIT TRUST FUND250000 BUSINESS ADMINISTRATION69449.3668826.7468476.1870265.2961672.93770003647234Lakeland UHS

73400000400000734200007342000073 EMPLOYEE BENEFIT TRUST FUND420000 TRUST FUND DISBURSEMENTS577986.76688545.24684319.16516349.71564871.437522623654235Northwood

73400000400000734900007349000073 EMPLOYEE BENEFIT TRUST FUND490000 OTHER NON-PROGRAM TRANSACTIONS0000003661236Mishicot

80200000200000802500008025000080 COMMUNITY SERVICE FUND250000 BUSINESS ADMINISTRATION0000003668237Mondovi

80300000300000803900008039000080 COMMUNITY SERVICE FUND390000 OTHER COMMUNITY SERVICES44667.5446267.5542403.634261773594.48829213675238Monona Grove

80400000400000804900008049000080 COMMUNITY SERVICE FUND490000 OTHER NON-PROGRAM TRANSACTIONS07529300003682239Monroe

90100000100000901700009017000099 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS170000 OTHER SPECIAL NEEDS00062527.9893153.251000263689240Montello

90200000200000902500009025000099 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS250000 BUSINESS ADMINISTRATION0003784.986902.6880003696241Monticello

00000003787242Mosinee

00000003794243Mount Horeb Area

00000003822244Mukwonago

00000003850245Riverdale

00000003857246Muskego-Norway

00000003862247Lake Country

00000003871248Necedah Area

00000003892249Neenah

00000003899250Neillsville

00000003906251Nekoosa

00000003920252New Auburn

00000003925253New Berlin

00000003934254New Glarus

00000003941255New Holstein

00000003948256New Lisbon

00000003955257New London

00000003962258New Richmond

00000003969259Niagara

00000003976260Norris

00000003983261North Fond Du Lac

00000003990262Norwalk-Ontario-Wilton

00000004011263Norway J7

00000004018264Oak Creek-Franklin

00000004025265Oakfield

00000004060266Oconomowoc Area

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00000004074268Oconto Falls

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00000004137271Oostburg

00000004144272Oregon

00000004151273Parkview

00000004165274Osceola

00000004179275Oshkosh Area

00000004186276Osseo-Fairchild

00000004207277Owen-Withee

00000004221278Palmyra-Eagle Area

00000004228279Pardeeville Area

00000004235280Paris J1

00000004263281Beecher-Dunbar-Pembine

00000004270282Pepin Area

00000004305283Peshtigo

00000004312284Pewaukee

00000004330285Phelps

00000004347286Phillips

00000004368287Pittsville

00000004375288Tri-County Area

00000004389289Platteville

00000004459290Plum City

00000004473291Plymouth

00000004501292Portage Community

00000004508293Port Edwards

00000004515294Port Washington-Saukville

00000004522295South Shore

00000004529296Potosi

00000004536297Poynette

00000004543298Prairie Du Chien Area

00000004557299Prairie Farm

00000004571300Prentice

00000004578301Prescott

00000004606302Princeton

00000004613303Pulaski Community

00000004620304Racine

00000004627305Randall J1

00000004634306Randolph

00000004641307Random Lake

00000004686308Raymond #14

00000004690309North Cape

00000004753310Reedsburg

00000004760311Reedsville

00000004781312Rhinelander

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00000004802314Rice Lake Area

00000004820315Richfield J1

00000004843316Friess Lake

00000004851317Richland

00000004865318Rio Community

00000004872319Ripon Area

00000004893320River Falls

00000004904321River Ridge

00000004956322Rosendale-Brandon

00000004963323Rosholt

00000004970324D C Everest Area

00000005019325Saint Croix Falls

00000005026326Saint Francis

00000005054327Central/Westosha UHS

00000005068328Salem

00000005100329Sauk Prairie

00000005124330Seneca

00000005130331Sevastopol

00000005138332Seymour Community

00000005258333Sharon J11

00000005264334Shawano

00000005271335Sheboygan Area

00000005278336Sheboygan Falls

00000005306337Shell Lake

00000005348338Shiocton

00000005355339Shorewood

00000005362340Shullsburg

00000005369341Silver Lake J1

00000005376342Siren

00000005390343Slinger

00000005397344Solon Springs

00000005432345Somerset

00000005439346South Milwaukee

00000005457347Southern Door County

00000005460348Sparta Area

00000005467349Spencer

00000005474350Spooner

00000005523351River Valley

00000005586352Spring Valley

00000005593353Stanley-Boyd Area

00000005607354Stevens Point Area

00000005614355Stockbridge

00000005621356Stoughton Area

00000005628357Stratford

00000005642358Sturgeon Bay

00000005656359Sun Prairie Area

00000005663360Superior

00000005670361Suring

00000005726362Thorp

00000005733363Three Lakes

00000005740364Tigerton

00000005747365Tomah Area

00000005754366Tomahawk

00000005757367Flambeau

00000005780368Trevor-Wilmot Consolidated

00000005810369Turtle Lake

00000005817370Twin Lakes #4

00000005824371Two Rivers

00000005852372Union Grove UHS

00000005859373Union Grove J1

00000005866374Valders Area

00000005901375Verona Area

00000005960376Kickapoo Area

00000005985377Viroqua Area

00000005992378Wabeno Area

00000006013379Big Foot UHS

00000006022380Walworth J1

00000006027381Washburn

00000006069382Washington

00000006083383Waterford UHS

00000006104384Washington-Caldwell

00000006113385Waterford Graded

00000006118386Waterloo

00000006125387Watertown

00000006174388Waukesha

00000006181389Waunakee Community

00000006195390Waupaca

00000006216391Waupun

00000006223392Wausau

00000006230393Wausaukee

00000006237394Wautoma Area

00000006244395Wauwatosa

00000006251396Wauzeka-Steuben

00000006293397Webster

00000006300398West Allis

00000006307399West Bend

00000006321400Westby Area

00000006328401West Depere

00000006335402Westfield

00000006354403Weston

00000006370404West Salem

00000006384405Weyauwega-Fremont

00000006412406Wheatland J1

00000006419407Whitefish Bay

00000006426408Whitehall

00000006440409White Lake

00000006461410Whitewater

00000006470411Whitnall

00000006475412Wild Rose

00000006482413Williams Bay

00000006545414Wilmot UHS

00000006608415Winneconne Community

00000006615416Winter

00000006678417Wisconsin Dells

00000006685418Wisconsin Rapids

00000006692419Wittenberg-Birnamwood

00000006713420Wonewoc-Union Center

00000006720421Woodruff J1

00000006734422Wrightstown Community

00000006748423Yorkville J2

0000000

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000000000000000

Transfers: Revenues

Fund/SourceFundSourceFundSource Level 1Function Level 3201420152016201720182019

104110001041100010 GENERAL FUND100 TRANSFERS-IN411000 OPERATING TRANSFERS FROM ANOTHER FUND000000

104180001041800010 GENERAL FUND100 TRANSFERS-IN418000 INDIRECT COST PAYMENTS FROM ANOTHER FUND000000

274110002741100027 SPECIAL EDUCATION FUND100 TRANSFERS-IN411000 OPERATING TRANSFERS FROM ANOTHER FUND3957790.554019558.234010797.314307438.164571035.094979240

384110003841100038 NON-REFERENDUM DEBT SERVICE FUND100 TRANSFERS-IN411000 OPERATING TRANSFERS FROM ANOTHER FUND0000184000168243

464110004641100046 CAPITAL PROJECTS FUND 46100 TRANSFERS-IN411000 OPERATING TRANSFERS FROM ANOTHER FUND03000066000009800000

504110005041100050 FOOD SERVICE FUND100 TRANSFERS-IN411000 OPERATING TRANSFERS FROM ANOTHER FUND1196.4700000

994110009941100099 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS100 TRANSFERS-IN411000 OPERATING TRANSFERS FROM ANOTHER FUND00026525.1800

995000009950000099 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS100 TRANSFERS-IN500000 DISTRICT WIDE000039766.4936729

0000

0000

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0000

0000

0000

0000

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0000

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0000

0000

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Transfers: Expenses

Fund/SourceFundSourceFundObject Level 1Function Level 3201420152016201720182019

104110001041100010 GENERAL FUND800 Transfers411000 Operating Transfer3958987.024049558.234670797.314333963.345590801.585168240

274180002741800027 SPECIAL EDUCATION FUND800 Transfers418000 Indirect Cost Transfer000000

384190003841900038 NON-REFERENDUM DEBT SERVICE FUND800 Transfers419000 Residual Balance Transfer000000

494110004941100049 OTHER CAPITAL PROJECTS FUND800 Transfers411000 Operating Transfer0000184000230243

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Fund/SourceFundSourceFundSource Level 32013201420152016201720182019

00000X - Non-General Ledger Fund00X - Non-General Ledger Account Number00.260.080.030.35-0.4-0.05

101271012710 GENERAL FUND127 Special Education Fund0000000

101291012910 GENERAL FUND129 Other Special Projects Fund0000000

102111021110 GENERAL FUND211 CURRENT YEAR PROPERTY TAX12100159122151541203153212674716128538701108139611515320

102121021210 GENERAL FUND212 LEVY FOR PROP TAX CHARGEBACK1365321201828000

102191021910 GENERAL FUND219 Other Taxes000001205.980

102411024110 GENERAL FUND241 General Tuition-Individual Paid0000000

102621026210 GENERAL FUND262 NON-CAPITAL OBJECTS/PUR RESALE1559.24720.3626.75712.31873.47410.051000

102711027110 GENERAL FUND271 ADMISSIONS31725.244973.9141367.9544828.0746276.5552777.4748000

102801028010 GENERAL FUND280 INTEREST ON INVESTMENTS12058.3914295.3712526.4511091.414915.2915978.812000

102911029110 GENERAL FUND291 GIFTS93290.6513634.6453825315007321133210

102921029210 GENERAL FUND292 STUDENT FEES39223.0371976.1592630.44117229.41117167.83126299.57111350

102931029310 GENERAL FUND293 RENTALS22289.6533337.3239936.3236988.0237551.4138082.3437500

102941029410 GENERAL FUND294 BOOK RENTAL124580124430.97126454124264.36127491.06131678.3125000

102951029510 GENERAL FUND295 SUMMER SCHOOL REVENUE118520231.932597131040.531506.535753.5331000

102971029710 GENERAL FUND297 STUDENT FINES1707.912163.381493.391460.531527.363617.342000

103411034110 GENERAL FUND341 Non-Open Enrollment--General Tuition-- from WI School Districts0000000

103451034510 GENERAL FUND345 GEN TUITION OPEN ENROLLMENT2292515.662794939.233132550.963561217.223882460.254337617.64685080

103481034810 GENERAL FUND348 Transportation Fees from other WI School Districts46900232.50000

103491034910 GENERAL FUND349 OTHER PAYMENTS FOR SERVICES2755.063421.994640.833057.797049.111022.651000

103901039010 GENERAL FUND390 Other Payments From Wisconsin School Districts11177.87000000

105151051510 GENERAL FUND515 Source00093501147516280.760

105171051710 GENERAL FUND517 Federal Aids Transited through CESAs or intermediate sources18259.0101236.8701729618844.1915340

105411054110 GENERAL FUND541 Instructional Services0000000

106121061210 GENERAL FUND612 TRANSPORTATION AID6504667915.565709.4568595.774388.7174043.6273875

106131061310 GENERAL FUND613 LIBRARY AID148103149549174525190554167246184982175000

106191061910 GENERAL FUND619 OTHER STATE AID216500327675660600673500115175021181503098652

106211062110 GENERAL FUND621 EQUALIZATION AID27242259278782262877501729555808305314443327483033361361

106301063010 GENERAL FUND630 SPECIAL PROJECT GRANTS0292005269562588.4763980.8281600.4149760

106601066010 GENERAL FUND660 STATE REVENUE THRU LOCAL GOV'T3391.723371.213392.453348.623354.354564.850

106911069110 GENERAL FUND691 COMPUTER AID206386217121207291237710160363162720.34162720

106991069910 GENERAL FUND699 Other State Revenue3619000000

107301073010 GENERAL FUND730 SPECIAL PROJECT GRANTS249040.0465903.6268558.3157776.9658335.7268499.3361739

107511075110 GENERAL FUND751 IASA TITLE 1149781.83154290.71147808.71125677.38100213.63156381.7117170

107801078010 GENERAL FUND780 MEDICAID REIMBURSEMENT2000936580019213.3820755.850

108491084910 GENERAL FUND849 Source0000000

108601086010 GENERAL FUND860 SALES CAPITAL00030003000

108611086110 GENERAL FUND861 EQUIPMENT SALES10945792201807.047563.6100

108621086210 GENERAL FUND862 Land and Real Property Sales0010000

108691086910 GENERAL FUND869 Other sales098395.6600000

108781087810 GENERAL FUND878 Capital Leases000034525100

109611096110 GENERAL FUND961 Cash01100.700000

109641096410 GENERAL FUND964 INSURANCE4511.490054857.378259.840565.260

109711097110 GENERAL FUND971 AIDABLE55787243086.8366912.44177111.3158136.78145921.2350000

109721097210 GENERAL FUND972 NON-AIDABLE DISBURSEMENTS0123.6623005.59103.56000

109901099010 GENERAL FUND990 MISC & RESTIT & LAWSUIT PROCEE66839.1756882.2248208.0189952.24499320.5488518.7745000

109991099910 GENERAL FUND999 NSF Clearing Account000-2117000

212912129121 SPECIAL REVENUE TRUST FUND291 GIFTS990734.081203089.44977309.51996780.851037323.631321004.571315500

219692196921 SPECIAL REVENUE TRUST FUND969 Other Adjustments00752930000

219902199021 SPECIAL REVENUE TRUST FUND990 MISC & RESTIT & LAWSUIT PROCEE0000000

232802328023 TEACH FUND280 INTEREST ON INVESTMENTS1096.22238.35201.1215.97149.26218.670

271102711027 SPECIAL EDUCATION FUND110 GENERAL3649960.643957790.554019558.234010797.314307438.164571035.094979240

273162731627 SPECIAL EDUCATION FUND316 State Aid Transit From WI Districts-Special Education250000000

273172731727 SPECIAL EDUCATION FUND317 TRANSIT OF FEDERAL AIDS00011277.35000

273472734727 SPECIAL EDUCATION FUND347 SPEC ED TUITION OPEN ENROLLMEN90359.7594375.8476329.64109719.77000

275162751627 SPECIAL EDUCATION FUND516 TRANSIT OF STATE AIDS03250.03020.919.7200

275172751727 SPECIAL EDUCATION FUND517 Federal Aids Transited through CESAs or intermediate sources000010000

276112761127 SPECIAL EDUCATION FUND611 HANDICAPPED AID1469051141142914624721475508150585015368321500000

277302773027 SPECIAL EDUCATION FUND730 SPECIAL PROJECT GRANTS917635.85812863.13712796.91598652.85806701.55776747.73860837

277802778027 SPECIAL EDUCATION FUND780 MEDICAID REIMBURSEMENT272768.12174335.19208446.71290666.58288836.42260102.03200000

381103811038 NON-REFERENDUM DEBT SERVICE FUND110 GENERAL0000000

381493814938 NON-REFERENDUM DEBT SERVICE FUND149 Other Capital Projects Fund00000184000168243

382113821138 NON-REFERENDUM DEBT SERVICE FUND211 CURRENT YEAR PROPERTY TAX00000612075183500

388733887338 NON-REFERENDUM DEBT SERVICE FUND873 Long-Term Loans0000000

389683896838 NON-REFERENDUM DEBT SERVICE FUND968 Debt Premium and Accrued Interest on Non-Refinancing Debt0000000

392113921139 REFERENDUM APPROVED DEBT SERVICE FUND211 CURRENT YEAR PROPERTY TAX4088059403678940427183874928366420036477003650975

392803928039 REFERENDUM APPROVED DEBT SERVICE FUND280 INTEREST ON INVESTMENTS2055.811840.231345.924208.31547.991671.711000

398753987539 REFERENDUM APPROVED DEBT SERVICE FUND875 LONG-TERM BONDS13815000005990000000

398793987939 REFERENDUM APPROVED DEBT SERVICE FUND879 INTEREST ON NEW SCHOOL55945400119058.3000

399683996839 REFERENDUM APPROVED DEBT SERVICE FUND968 Debt Premium and Accrued Interest on Non-Refinancing Debt3351.350001508900

412114121141 CAPITAL EXPANSION FUND211 CURRENT YEAR PROPERTY TAX5000005000005000000000

412804128041 CAPITAL EXPANSION FUND280 INTEREST ON INVESTMENTS1657.012652.042808.273390.472911.462399.112000

461104611046 CAPITAL PROJECTS FUND 46110 GENERAL003000066000009800000

462804628046 CAPITAL PROJECTS FUND 46280 INTEREST ON INVESTMENTS00042.735773.68825.510

492804928049 OTHER CAPITAL PROJECTS FUND280 INTEREST ON INVESTMENTS778.06797.97663.88636.471304.1623111.471000

492914929149 OTHER CAPITAL PROJECTS FUND291 GIFTS48868280752722526775195775195542158000

498734987349 OTHER CAPITAL PROJECTS FUND873 Long-Term Loans0000390000000

498744987449 OTHER CAPITAL PROJECTS FUND874 State Trust Fund Loans000060000000

498754987549 OTHER CAPITAL PROJECTS FUND875 LONG-TERM BONDS0000000

501105011050 FOOD SERVICE FUND110 GENERAL846.821196.4700000

502515025150 FOOD SERVICE FUND251 FOOD SERVICE-PUPIL SALES761861.19787209.19849156.75978354.631062583.271095844.941115302

502525025250 FOOD SERVICE FUND252 FOOD SERVICE-ADULT SALES15844.5327429.7834232.6631791.4930373.128479.528528

502595025950 FOOD SERVICE FUND259 OTHER FOOD SERVICE SALES5481.973704.175207.616288354473.4580369.2451050

502625026250 FOOD SERVICE FUND262 NON-CAPITAL OBJECTS/PUR RESALE0000013000

502805028050 FOOD SERVICE FUND280 INTEREST ON INVESTMENTS400.6346.5900000

506175061750 FOOD SERVICE FUND617 FOOD SERVICE AID13403.6813353.6914913.0716506.719358.4819569.9819600

507145071450 FOOD SERVICE FUND714 DONATED COMMODITIES89270.6478585.8173836.1172087.4108456.9109621.3790041

507175071750 FOOD SERVICE FUND717 FOOD SERVICE AID297099.6312867.9333441.9362161.53399965.86400743.98405977

509715097150 FOOD SERVICE FUND971 AIDABLE0000000

509905099050 FOOD SERVICE FUND990 MISC & RESTIT & LAWSUIT PROCEE16236001009.9800

722807228072 PRIVATE PURPOSE TRUST FUND280 INTEREST ON INVESTMENTS65.9437.6333.5931.8530.1336.170

722917229172 PRIVATE PURPOSE TRUST FUND291 GIFTS7800485093207382.1116543.7722942.540

732807328073 EMPLOYEE BENEFIT TRUST FUND280 INTEREST ON INVESTMENTS375546.68295873.58235447.19145365.59413036.27456518.95150000

739517395173 EMPLOYEE BENEFIT TRUST FUND951 DISTRICT CONTRIB OPEB TRUST2039903.19924116658479.020508920.011079106.98531627

739527395273 EMPLOYEE BENEFIT TRUST FUND952 EMPLOYEE CONTRIBUTION OPEB18202.5318216.4123086.929589.5115776.3439473.3899940

739557395573 EMPLOYEE BENEFIT TRUST FUND955 District Contribution-HRA/HSA000010850069050126758

739577395773 EMPLOYEE BENEFIT TRUST FUND957 Unrealized Gains On Investments0812532.44-166677.960347346.9698760.130

739597395973 EMPLOYEE BENEFIT TRUST FUND959 Source0149300140147.92171928.48196588.13180724.58264900

739907399073 EMPLOYEE BENEFIT TRUST FUND990 MISC & RESTIT & LAWSUIT PROCEE0000000

802118021180 COMMUNITY SERVICE FUND211 CURRENT YEAR PROPERTY TAX46823468234682346823468236600046000

802728027280 COMMUNITY SERVICE FUND272 FEES COMMUNITY SERVICES2356302740421942362824082000

802808028080 COMMUNITY SERVICE FUND280 INTEREST ON INVESTMENTS1.840.2800000

802938029380 COMMUNITY SERVICE FUND293 RENTALS12213.138298.1800000

805498054980 COMMUNITY SERVICE FUND549 OTHER PAYMENTS FOR SERVICES7106729472947294729472947294

991999919999 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS199 Other Cooperatives Fund000026525.1839766.4936729

993419934199 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS341 Non-Open Enrollment--General Tuition-- from WI School Districts000039787.7760289.4471297

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FundAdjFundFund201420152016201720182019

101010 GENERAL FUND9416762.049439804.9111411659.9796262059626853.269626852.97

202121 SPECIAL REVENUE TRUST FUND287142.37409664.97446687.25472843.51491407.23433818.23

202323 TEACH FUND100763.01100964.11101180.0878054.4878273.1578273.15

272727 SPECIAL EDUCATION FUND000000

303838 NON-REFERENDUM DEBT SERVICE FUND000042249.99137854.99

303939 REFERENDUM APPROVED DEBT SERVICE FUND485786.93424915.84333157.08308394.07264965.78229340.78

404141 CAPITAL EXPANSION FUND1496858.791779236.141782626.611165538.071167937.181169937.18

404646 LONG TERM CAPITAL IMPROVEMENT TRUST FUND030000690042.73690042.73690042.730

404949 OTHER CAPITAL PROJECTS FUND343158.83371047.71318750.584673138.642364192.21458498.21

505050 FOOD SERVICE FUND214252.89256702.45250257.03325423.37316423.16351872.16

707272 PRIVATE PURPOSE TRUST FUND34268.0732912.0631138.9530835.6138079.3738079.37

707373 EMPLOYEE BENEFIT TRUST FUND9602608.759735719.849329808.0810333360.7911630450.4511974413.45

808080 COMMUNITY SERVICE FUND75293.0211891.4725546.8440674.8442782.3615155.36

909999 OTHER PACKAGE AND COOPERATIVE PROGRAM FUNDS000-0.01-0.01-0.01

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Overview

Overview

This report can be used to satisfy the publication requirement for your district's Budget Hearing &

Annual Meeting. This file is the same file that is available on the DPI Finance website, with the

exception of the following:

●We summarized your submitted 2016-17 actual (audited) data, unaudited 2017-18

data, & 2018-19 budgeted data.

●We added this data to the "Initial Data" tab, "Budget Adoption Format" tab, and the

Proposed Property Tax Levy portion of the "Budget Publication Tab".

●All other tabs are unaltered from the original file downloaded from DPI.

As with any file you receive, it is the responsibility of the District to ensure the data you present is

correct. The purpose of this file is to aid you in the preparation of posting your budget in your

local newspaper. You are still required to send your budget summary to the paper and all other

rules under Wisconsin Statute 65.90 and other statutes.

Instructions

1Review the Variance columns below. If there are any differences there may be an account from

your ledger that is not listed in DPI's report. This means a manual adjustment may need to be

added to this report. Please contact Pete or Scot for more details.

2Complete the requested Balance Sheet information on the "Budget Adoption Format" tab.

3Fill in cells C187:D187 of the "Budget Adoption Format" tab.

4Be sure to complete the lower sections of the "Budget Publication Format" tab.

5See the "Workbook Instructions" tab for any instructions from DPI.

6Double check your data to ensure it is accurate before you have it published.

2017-18 (Unaudited)2018-19 (Budget)

FundType5CastThis ReportVariance5CastThis ReportVariance

1010R52,296,11952,296,119-53,779,86753,779,867-

1010E52,295,47152,295,471-53,779,86753,779,8670

2727R7,144,7177,144,717-7,540,0777,540,077-

2727E7,144,7177,144,717-7,540,0777,540,077-

21232920'sR1,321,2231,321,223-1,315,5001,315,500-

2020'sE1,302,4411,302,441-1,373,0891,373,089-

383930'sR4,445,4474,445,447-4,003,7184,003,718-

30'sE4,446,6254,446,625-3,943,7383,943,738-

4040'sR1,209,8781,209,878-161,000161,000-

4040'sE2,527,6002,527,600-2,064,6942,064,694-

5050R1,735,9291,735,929-1,710,4981,710,498-

5050E1,744,9291,744,929-1,675,0491,675,049-

8080R75,70275,702-55,29455,294-

8080E73,59473,594-82,92182,921-

90939990'sR100,056100,056-108,026108,026-

90939990'sE100,056100,056-108,026108,026-

Transfers

R5,774,8025,735,03539,7665,184,2125,147,48336,729

E5,774,8025,774,802-5,398,4835,398,483

Workbook Instructions

WORKBOOK INSTRUCTIONS

Date:May, 2018

To:School District Budget Staff

From:School Financial Services Team

Re:2018-19 Budget Adoption and Change

The individual sheets in this file contain the recommended school district budget adoption format and required budget publishing format. Also included are budget related public notices, formats for budget changes, and an explanation of budget adoption requirements and a suggested budget timeline.

To successfully use this file:

1. A basic level of experience using spreadsheets is presumed.

2. Do not rename sheets.

3. Do not remove sheets.

4. Do not cut or paste over cells.

5. Do not delete cells.

Please note: This file makes extensive use of cell references and formulas. Because these sheets are linked, please be aware of the effect any changes could have on any or all of the worksheets.

Cells requiring an entry are indicated by a blue font.

Cells not requiring an entry are in a black font.

A cell may say #DIV/0! This means that there is a formula on this cell that is currently trying to divide by zero. When data is entered into the appropriate cells referenced by the formula, this will automatically correct itself.

We have tried to minimize as much data entry as possible. Start by completing the "Initial Data" worksheet. The data on this sheet is used to complete the Adoption and Publishing format sheets. It will be necessary to refer to budget working papers to complete this sheet.

After the "Initial Data" worksheet, complete the "Budget Adoption Format" worksheet followed by the "Budget Publication Format" worksheet. Before distributing copies of the worksheets, make sure that they are complete and appear reasonable.

The "Sample Public Hearing Notices" worksheet will have to be changed to fit your district. For this reason, this worksheet is not protected.

Per Wis. Stats. 65.90 (5), a district may not legally spend above appropriated amounts unless approved by a two-thirds vote of the school board. The "Budget Change Format" worksheet provides templates for public notification of budget changes, including changes to appropriated and unappropriated fund balances.

Wis. Stats. 120.13 (33) provides spending authority "to meet the immediate expenses of operating and

maintaining the public instruction in the school district" from July 1 until the final adoption of the budget by

the school board after the budget hearing under ss. 65.90.

The Department of Public Instruction is providing these worksheets as an accommodation to assist school districts in meeting statutory requirements. It is the user's responsibility to ensure that information presented through the use of these worksheets is accurate.

The department would appreciate being notified of any errors found in the worksheets or suggestions for improvements. Please contact us with suggestions.

Derek Sliter(608) [email protected]

Roger Kordus(608) [email protected]

mailto:[email protected]:[email protected]

Budget Adoption Requirements

School District BudgetSchool District Budget: Hearing and Adoption The procedures which common, union high, and unified school districts should follow in formulating a budget, holding a public hearing, and adopting a budget are set forth in s. 65.90, Wis. Stats. www.legis.state.wi.us/rsb/stats.html. The steps involved in these required procedures are summarized as follows. 1. The staff and school board create a proposed budget that identifies revenues, expenditures, and fund balances for the budgeted year in addition to the two fiscal years proceeding the budgeted fiscal year. Budget detail is based upon the Wisconsin Uniform Financial Reporting Requirements (WUFAR) hierarchy of accounts. (see “Budget Adoption Format” worksheet in the Budget Hearing and Adoption Workbook) 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. Common and union high school districts must hold the budget hearing at the time and place of the annual meeting. (see “Budget Publication Format” worksheet and “Sample Public Hearing Notices” worksheet in the Budget Hearing and Adoption Workbook) 3. The public hearing is held, at which time, residents of the district have an opportunity to comment on the proposed budget. (see “Budget Adoption Format” worksheet in the Budget Hearing and Adoption Workbook) Following the budget hearing, the electors at the annual meeting of common and union high school districts have the power to vote a tax for the purposes set forth in Section 120.10 (6) – (11). (The school board of a unified school district has the power to vote the tax.) 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. 4. 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.

Budget Timeline

Initial Data

Date: May 2018

This worksheet is used to compute the interfund transfers used for budget publication. This adjustment will avoid double counting expenditures funded through an interfund transfer. This worksheet is not published but used for calculation purposes only.

The information in this sheet is taken from the district's budget development worksheets. To double check, "net" at the bottom of the page must equal 0.

Revenues (All Source 100)2016-17 Actual2017-18 Unaudited2018-19 Budgeted

Fund2016-17Operating Transfers(Function 411000)2016-17Indirect Cost Payments(Function 418000)2016-17Residual Balance Transfers(Function 419000)2017-18UnauditedOperating Transfers(Function 411000)2017-18UnauditedIndirect Cost Payments(Function 418000)2017-18UnauditedResidual Balance Transfers(Function 419000)2018-19BudgetedOperating Transfers(Function 411000)2018-19BudgetedIndirect Cost Payments(Function 418000)2018-19BudgetedResidual Balance Transfers(Function 419000)

General Fund (Fund 10)0.000.000.000.000.000.000.000.000.00

Special Projects (Funds 21,23,29)0.00Not permittedNot permitted0.00Not permittedNot permitted0.00Not permittedNot permitted

Special Projects (Fund 27)4,307,438.16Not permittedNot permitted4,571,035.09Not permittedNot permitted4,979,240.00Not permittedNot permitted

Debt Service (Funds 38,39)0.00Not permitted0.00184,000.00Not permitted0.00168,243.00Not permitted0.00

Capital Projects (Funds 41,46,48,49)0.00Not permitted0.00980,000.00Not permittedNot permitted0.00Not permittedNot permitted

Food Service (Fund 50)0.00Not permittedNot permitted0.00Not permittedNot permitted0.00Not permittedNot permitted

Agency Fund (Fund 60)Not permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permitted

Fiduciary Funds (Funds 72,73,76)Not permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permitted

Community Service (Fund 80)Not permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permitted

Package Cooperative (Funds 91,99)26,525.18Not permittedNot permitted0.00Not permittedNot permitted0.00Not permittedNot permitted

Total4,333,963.340.000.005,735,035.090.000.005,147,483.000.000.00

Expenditures (all Object 800)2016-17 Actual2017-18 Unaudited2018-19 Budgeted

Fund2016-17Operating Transfers(Function 411000)2016-17Indirect Cost Payments(Function 418000)2016-17Residual Balance Transfers(Function 419000)2017-18UnauditedOperating Transfers(Function 411000)2017-18UnauditedIndirect Cost Payments(Function 418000)2017-18UnauditedResidual Balance Transfers(Function 419000)2018-19BudgetedOperating Transfers(Function 411000)2018-19BudgetedIndirect Cost Payments(Function 418000)2018-19BudgetedResidual Balance Transfers(Function 419000)

General Fund (Fund 10)4,333,963.34Not permittedNot permitted5,590,801.58Not permittedNot permitted5,168,240.00Not permittedNot permitted

Special Projects (Funds 21,23,29)0.000.000.000.000.000.000.000.000.00

Special Projects (Fund 27)0.000.00Not permitted0.000.00Not permitted0.000.00Not permitted

Debt Service (Funds 38,39)Not permittedNot permitted0.00Not permittedNot permitted0.00Not permittedNot permitted0.00

Capital Projects (Funds 41,46,48,49)0.00Not permitted0.00184,000.00Not permitted0.00230,243.00Not permitted0.00

Food Service (Fund 50)0.00Not permitted0.000.00Not permitted0.000.00Not permitted0.00

Agency Fund (Fund 60)Not permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permitted

Fiduciary Funds (Funds 72,73,76)Not permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permittedNot permitted

Community Service (Fund 80)0.000.000.000.000.000.000.000.000.00

Package Cooperative (Funds 91,99)0.000.00Not permitted0.000.00Not permitted0.000.00Not permitted

Total4,333,963.340.000.005,774,801.580.000.005,398,483.000.000.00

Net (must be 0)0.000.000.00-39,766.490.000.00-251,000.000.000.00

Budget Adoption Format

Date: May 2018

Recommended Format for Budget Adoption

Instructions: This recommended format contains the minimum detail that a school board should include in an

adopted budget. Any subsequent changes made by the school board to the adopted budget should be processed

as required by s.65.90 (5).


BUDGET ADOPTION 2018-19*

GENERAL FUND (FUND 10) Audited 2016-17Unaudited2017-18Budget 2018-19

Beginning Fund Balance (Account 930 000)$ 11,411,659.97$ 9,626,205.00$ 9,626,853.26

Ending Fund Balance, Nonspendable (Acct. 935 000)$ 4,236.25$ - 0$ - 0

Ending Fund Balance, Restricted (Acct. 936 000)$ - 0$ - 0$ - 0

Ending Fund Balance, Committed (Acct. 937 000)$ - 0$ - 0$ - 0

Ending Fund Balance, Assigned (Acct. 938 000)$ 1,683,507.18$ 1,103,803.07$ 1,103,803.07

Ending Fund Balance, Unassigned (Acct. 939 000)$ 7,938,461.57$ 8,523,050.00$ 8,523,050.00

TOTAL ENDING FUND BALANCE (ACCT. 930 000)$ 9,626,205.00$ 9,626,853.26$ 9,626,853.26

REVENUES & OTHER FINANCING SOURCES

100 Transfers-in$ - 0$ - 0$ - 0RevenueExpense

Local Sources210 Taxes$ 12,853,870.00$ 11,082,601.98$ 11,515,320.001021010210

240 Payments for Services$ - 0$ - 0$ - 01024010240

260 Non-Capital Sales$ 873.47$ 410.05$ 1,000.001026010260

270 School Activity Income$ 46,276.55$ 52,777.47$ 48,000.001027010270

280 Interest on Investments$ 14,915.29$ 15,978.80$ 12,000.001028010280

290 Other Revenue, Local Sources$ 322,565.16$ 348,752.08$ 306,850.001029010290

Subtotal Local Sources$ 13,238,500.47$ 11,500,520.38$ 11,883,170.001010

Other School Districts Within Wisconsin310 Transit of Aids$ - 0$ - 0$ - 01031010310

340 Payments for Services$ 3,889,509.36$ 4,338,640.25$ 4,686,080.001034010340

380 Medical Service Reimbursements$ - 0$ - 0$ - 01038010380

390 Other Inter-district, Within Wisconsin$ - 0$ - 0$ - 01039010390

Subtotal Other School Districts with

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