Fall at a Glance WASBO Fall Conference New School Administrator & Business Support Staff Workshop October 2, 2014 Bob Soldner, Director, School Financial

Fall at a GlanceFall at a Glance

WASBO Fall ConferenceNew School Administrator & Business Support Staff WorkshopOctober 2, 2014

Bob Soldner, Director, School Financial Services Team, DPI

How the SFS Team Can Help You How the SFS Team Can Help You

SFS Team web page, webcasts,

tutorials

Phone calls, e-mail

Newsletters and listserv notices

Conferences and workshops

2

The SFS TeamThe SFS TeamDivision for Finance and Management

Brian PahnkeAssistant Superintendent

School Financial ServicesBob Soldner, Director

Education Administrative Director

Bill EvansIS Business Automation Specialist

Victoria ChungAccountant Senior

Gene ForneckerAuditor (School Finance)

Bruce AndersonSchool Administration Consultant

Dan ParizoIS Business Automation Specialist

Paul SpirekIS Business Automation Specialist

Michele GundrumAuditor (School Finance)

Brian KahlAuditor (School Finance)

Karen Kucharz RobbeSchool Administration Consultant

School Financial ServicesVacant, Assistant Director

Education Administrative Director

Carey BradleySchool Administration Consultant

Dan BushSchool Administration Consultant –State Categorical Special Educ. Aid

http://sfs.dpi.wi.gov/sfs_staffdir - SFS Team Staff Directoryhttp://sfs.dpi.wi.gov/sfs_program - SFS Team Staff Assignments

3

What Should You Do…TodayWhat Should You Do…Today!!

Bookmark the SFS Team Home Page: http://sfs.dpi.wi.gov/

Make sure you are identified appropriately in the PI 1500 District Contacts Report (we will cover this more in a upcoming slides …)

4

District Contacts ReportDistrict Contacts Report

Our main electronic communication besides our website is email:

◦Electronic Bulletins & Newsletters distributed via listserv – subscribe at: http://sfs.dpi.wi.gov/sfs_mailings[SFS Home Page – “Mailings/Listserv”]

◦Targeted emails

5

PI-1500 District Contacts Reports PI-1500 District Contacts Reports

PI 1500 District Contacts ReportPI 1500 District Contacts ReportThe PI 1500 District Contacts Report

accomplishes two goals.

◦ Identifies who is authorized to submit and receive information for each school financial services report (targeted emails)

◦ Creates an ID/Password for those individuals authorized to submit reports.

The renovated PI-1500 portal will be activated in the near future.

The change over should have little impact on most of the individuals already in the PI-1500

7

PI 1500 District Contacts ReportPI 1500 District Contacts Report- will soon have a new look- will soon have a new look

8

Enter ID/Password


9

Use this tab to update the users authority status.

Select the User from the dropdown list.

District (0000)

To add someone new


10

At least two individuals should be identified as “authorized contact “ for the PI 1500 District Contacts Report

District (0000)

To provide a User with their information use:


11

The current PI-1500 has 6 pages and 21 different topics to select per authorized district representative.◦ The renovated PI-1500 will have only 13 topics.

The renovated PI-1500 will reduce significantly the ongoing frustrations experienced at both the district level and at our level.

Training materials will be available within the PI-1500 portal via a link on the left-hand side under “SFS Info & help”.

Links to the SFS ListServe are also available on the left-hand side as it is no longer part of the PI-1500.

PI 1500 District Contacts ReportPI 1500 District Contacts Report An individual’s ID is very specific in the PI-1500.

◦ It is not an option to change an individual’s ID.

If an individual, using the same ID, is granted access and authority in multiple school districts. ◦ All personal information is universal; if changed in one district this

new information will be visible in the other district(s).◦ This maybe a good feature for a CESA employee or auditor.

Unless you are authorized to submit via the District Contacts Report, you will not be able to access the reports.

The PI-1500 District Contacts Report stays open all year long to allow for staff changes.

Districts should be reviewing this report through out the year to make sure it is updated to reflect current staff and staff assignments.

12

Why Why ““Fiscal Year at a GlanceFiscal Year at a Glance??””

Answer the basic questions that we receive throughout the year

Show how data elements translate into state aid payments & the revenue limit

Show relationships across fiscal years, connections between various pieces of data

13

Master “Multi-Tasker”Master “Multi-Tasker”

How many years can you juggle at one time…

…hopefully the answer is 3!

School Finance Reports School Finance Reports

SFS Team collects data in several reports that are used to determine State Aid:• Equalization /General Aid• Categorical Aids (e.g., State Special

Education Aid, Transportation Aid, Library Aid, Per Pupil Aid)

Districts access reports from the DPI/SFS Team website, via the School Finance Reporting Portal (SAFR):

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

School Finance Reports School Finance Reports

September - DecemberSeptember - December

What activities take place relating to the prior fiscal year (2013-14)?

PI 1505-AC and PI-1506-ACPI 1505-AC and PI-1506-AC(“Aid Certification”)(“Aid Certification”)PI 1505-AC (was due from district’s on August

29th) – initial “annual” report from districts

District data entered on the PI 1505-AC is verified by the auditor via the PI 1506-AC (report completed by the auditor).

The PI-1506-AC is the basis for the October 15th Aid Certification.

18

PI 1505 – Full Annual ReportPI 1505 – Full Annual Report

Collects the district’s final revenues, expenditures, assets, liabilities and equity for all funds for the just completed fiscal year.

2013-14 Report was due September 19th.District’s Annual Report should match the

district’s PI-1506-AC Report (submitted by district’s auditor).

DPI completes review of annual reports from now through about February and will contact districts if there are concerns.

19

PI 1505-SE (Spec Ed) AnnualPI 1505-SE (Spec Ed) Annual

Report used to collect the district’s special education (fund 27) expenditures for the just completed fiscal year.

Data used to calculate the district’s special education categorical aid.

2013-14 Report was due September 19.DPI completes review of special education

annual reports and will contact districts if there are concerns

20

PI 1524 State TuitionPI 1524 State Tuition

Report is used to collect data on the costs of educating pupils living in certain institutions or homes (e.g., juvenile correctional facility) within a school district.

Data used to calculate a district’s eligibility for State Tuition Payments.

2013-14 report is due September 26, 2014.◦ “Optional” report – not all districts make claims◦ Report is NOT within the SAFR – more information

found at:

http://sfs.dpi.wi.gov/sfs_tuit_st21

High Cost & Supplemental Special High Cost & Supplemental Special Education AidEducation AidAdditional reports/claim forms for Special

Education expenses. ◦Not all districts are eligible.◦District may claim one or the other – not

both.◦For additional information on these two aids:

High Cost Spec Ed Aid

http://sped.dpi.wi.gov/sped_highcost

Supplemental Spec Ed Aid

http://sfs.dpi.wi.gov/sfs_supspedaid122

AuditAudit

Annual audit of district financial records is required under state law.

2013-14 audit due December 1, 2014.The independent auditors will verify that

the financial statements present fairly the balance sheet as of June 30th and the results of operations for the year ended June 30, 2014.

23

Purpose of the AuditPurpose of the Audit

Maintain public confidence in the reliability of published financial data.

Assure users that the financial statements are fairly presented in accordance with Generally Accepted Accounting Principles (GAAP).

Determine compliance with state and federal requirements.

24

Phases of the Audit ProcessPhases of the Audit Process

Planning

Preliminary Fieldwork

Final Fieldwork

Communication with Management

District’s audit should be completed at this time. As we review annual reports, issues may arise. DPI will be in contact with districts and their auditors.

25

September - DecemberSeptember - December

What activities take place relating to the current fiscal year (2014-15)?

Finalize 2014-15 BudgetFinalize 2014-15 BudgetFinalize estimates for current year

◦Expenditures Salary/Benefits – per

contract/negotiations/administrative determination Other program/district expenditures

◦Revenues Revenue Limit revenues

General Aid (Equalization, Chapter 220, Special Adjustment)

Tax Levies Computer Aid

Categorical Aids (review prior year reports) Open Enrollment (additions & subtractions) Grants Local Revenues

27

Finalize 2014-15 BudgetFinalize 2014-15 BudgetThe district’s budget is a roadmap based on

the district’s best estimates.At this point in the year, districts still rely on

estimates until mid-October when the district’s revenue limit can be accurately calculated for taxing purposes:◦General Aid (currently have July 1st

Estimate) – including High Poverty Aid

◦Tax Levy (estimated revenue limit less the July 1st aid estimate)

28

Finalize 2014-15 BudgetFinalize 2014-15 BudgetOther Potential Categorical Aids

◦ Special Education Aid (state aid, federal grant)◦ Transportation Aid – Regular and High cost◦ Library Aid (Common School Fund)◦ Aid for Nutrition Programs◦ SAGE Aid◦ Sparsity Aid◦ Other Federal Aid (Impact Aid, Title 1, etc.)

See the following website for eligibility criteria:http://sfs.dpi.wi.gov/sfs_cataid - state categorical aidshttp://sms.dpi.wi.gov/sms_fedaids - state and federal

grants page (School Management Services Team) 29

Budget Hearing & AdoptionBudget Hearing & Adoption

The Budget Hearing and Adoption process is outlined in state statute 65.90.

All districts are required to have a budget hearing.

Common and Unified High School Districts are required to hold the budget hearing at the same time and place as the annual meeting.

30

Budget Hearing and AdoptionBudget Hearing and AdoptionSchool boards are required to approve

a “proposed” budget for presentation at the budget hearing.

An excel file is available to assist with the recommended format for budget presentation and publication.

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

31

Budget Adoption FormatBudget Adoption Format

32

*Data will pre-fill (yellow shaded tabs) when a district is selected from the drop-down menu on the "Budget Adoption Format" tab in this workbook.

BUDGET ADOPTION 2014-2015

GENERAL FUND (FUND 10) Audited 2012-2013

Unaudited 2013-2014

Budget 2014-2015

Beginning Fund Balance (Account 930 000) 46,943,263.24 45,312,968.62 45,312,968.62

Ending Fund Balance, Nonspendable (Acct. 935 000) 0.00 0.00 0.00

Ending Fund Balance, Restricted (Acct. 936 000) 0.00 0.00 0.00

Ending Fund Balance, Committed (Acct. 937 000) 0.00 0.00 0.00

Ending Fund Balance, Assigned (Acct. 938 000) 0.00 0.00 0.00

Ending Fund Balance, Unassigned (Acct. 939 000) 45,312,968.62 0.00 0.00

TOTAL ENDING FUND BALANCE (ACCT. 930 000) 45,312,968.62 45,312,968.62 45,312,968.62

REVENUES & OTHER FINANCING SOURCES

100 Transfers-in 183,906.51 0.00 0.00

Local Sources210 Taxes

230,327,884.88 0.00 0.00

240 Payments for Services 49,905.55 0.00 0.00

260 Non-Capital Sales 1,072.00 0.00 0.00

270 School Activity Income 431,816.88 0.00 0.00

280 Interest on Investments 327,639.99 0.00 0.00

290 Other Revenue, Local Sources 3,037,096.62 0.00 0.00

Subtotal Local Sources 234,175,415.92 0.00 0.00

Budget PublicationBudget Publication

School Districts must publish notice of the budget hearing as well as the proposed budget summary.

◦Common S.D. – at least 10 days prior

◦Unified and UHS S.D. – at least 15 days prior

33

Budget Hearing NoticeBudget Hearing Notice

34

Budget Publication FormatBudget Publication Format

35

BUDGET PUBLICATION, 2014-2015

Required Published Budget Summary Format

Madison Metropolitan

A budget summary, notice of the place where the budget in detail may be examined, the time and place for a public hearing on the budget must be published or distributed under s. 65.90. The required minimum detail for the published summary is as follows:

*Data will pre-fill when a district is selected from the drop-down menu on the "Budget Adoption Format" tab in this workbook.

GENERAL FUND Audited 2012-2013

Unaudited 2013-2014

Budget 2014-2015

Beginning Fund Balance 46,943,263.24 45,312,968.62 45,312,968.62

Ending Fund Balance 45,312,968.62 45,312,968.62 45,312,968.62

REVENUES & OTHER FINANCING SOURCES

Transfers-In (Source 100) 183,906.51 0.00 0.00

Local Sources (Source 200) 234,175,415.92 0.00 0.00

Inter-district Payments (Source 300 + 400) 1,892,812.50 0.00 0.00

Intermediate Sources (Source 500) 0.00 0.00 0.00

State Sources (Source 600) 73,995,798.77 0.00 0.00

Federal Sources (Source 700) 11,603,076.18 0.00 0.00

All Other Sources (Source 800 + 900) 1,388,187.82 0.00 0.00

TOTAL REVENUES & OTHER FINANCING SOURCES 323,239,197.70 0.00 0.00

EXPENDITURES & OTHER FINANCING USES

Instruction (Function 100 000) 153,504,219.59 0.00 0.00

Support Services (Function 200 000) 117,604,339.72 0.00 0.00

Non-Program Transactions (Function 400 000) 53,760,933.01 0.00 0.00

TOTAL EXPENDITURES & OTHER FINANCING USES 324,869,492.32 0.00 0.00

Annual MeetingAnnual Meeting

State statute 120.08 (1) identifies the date and time of the annual meeting.

◦Common S.D. – 4th Monday in July – 8:00pm

◦UHS S.D. – 3rd Monday in July – 8:00pm

Unless……

36

Annual MeetingAnnual Meeting

The electors at one annual meeting vote to hold the following annual meeting at a different date or hour or authorize the school board to establish a different date or hour.

No annual meeting may be held before May 15th or after October 31st.

37

Annual Meeting NoticeAnnual Meeting Notice

School district must publish a class 2 notice for the annual meeting.

◦1st notice – at least 2 weeks prior to meeting

◦2nd notice – not more than 8 days or less than 1 day prior to the meeting

38

Annual Meeting NoticeAnnual Meeting Notice

39

Original Budget AdoptionOriginal Budget Adoption

The school board shall adopt an “original” budget at a school board meeting after the public hearing and no later than the meeting in which the tax levy is set.

◦November 1st – deadline for adopting the “original” budget and setting the levy amount

◦November 10th – deadline for certifying the levy amount to the municipalities

40

PI 1804 Summer School FTEPI 1804 Summer School FTEReport used to collect district FTE (full time

equivalency) data for the just ended summer term.◦ Remember: Summer school starts the school

year, so 2014 Summer School is for the 2014-15 school year.

FTE data is used in the calculation of Equalization Aid membership as well as a district’s Revenue Limit membership (at 40%).

The summer school report collects data on “pupil minutes” and converts to FTE - not a head count.

Report is due October 3, 2014.41

Summer School FTESummer School FTESummer School Membership (FTE) is

obtained by:

◦Calculating the district’s total summer school resident pupil membership minutes for qualified class offerings.

◦Dividing the total by 48,600 and rounding to the nearest whole number.

◦A worksheet is available to assist in this process.http://sfs.dpi.wi.gov/sfs_summ_sch

42

Summer School FeesSummer School FeesFees for the resident student or parent may

be charged for individual use supplies (towels, gym clothes, band instruments, notebooks, pencils), textbooks, or similar items (workbooks) if the district claims state aid under state statute 121.14.

Fees may be charged for social, recreational, or extracurricular summer classes and programs which are neither credited toward graduation nor eligible for state aid [s. 118.04(4)].

43

Summer School FeesSummer School Fees

For any summer school fee charged:

◦The fee must fund an item that is legally permitted and actually purchased for summer school use.

◦The fee may not be used to subsidize the cost of any other classes or students.

◦The fee must be based upon the actual cost of the applicable item(s).

44

Audit of Summer School FeesAudit of Summer School FeesThis is the best time to review your district’s use

of summer school fees.If your district is required to have a membership

audit, the auditor will review your summer school FTE and any associated summer school fees.

The auditor will question fees if:◦ the fee does not appear to be legal; or◦ the amount of the fee charged per course

exceeds the actual cost of the course.

45

Audit of Summer School FeesAudit of Summer School FeesIf a fee is deemed excessive or

inappropriate:◦The district will be required to provide

assurances that fees charged in the future will be in accordance with statutory requirements.

◦The summer school FTE claimed will be adjusted or disallowed.

◦The district will be required to have a membership audit of summer school FTE in the following year.

46

Summer School TransportationSummer School TransportationThe summer school transportation report is a

stand alone report (which starts the 2014-15 school year).◦ Remember: Summer school starts the school

year, so 2014 Summer School is for the 2014-15 school year.

◦ The report is due October 3, 2014.The data from this report will automatically

feed into the regular pupil transportation report and will assist DPI in calculating Transportation Aid to districts.

47

PI 1563 September Pupil CountPI 1563 September Pupil Count

Report used to collect district count data for the 3rd Friday in September.

Data from the report is converted to full-time equivalency (FTE) and used in the calculation of a district’s revenue limit and General/Equalization Aid.

Report is due October 8, 2014.

48

General Count GuidelinesGeneral Count Guidelines

In general, count the student if:

◦The student is a district resident, and …

◦The District is financially responsible for the student’s educational program, and …

◦The student is present for instruction on the count date or meets the “before and after” rule.

49

General Count GuidelinesGeneral Count GuidelinesPresent – The student is in attendance

for instruction on the count date.

Absent - The pupil is absent on the count date, but has attended for instruction at least one day during the school year prior to the count date and at least one day during the school year after the count date, and has remained a resident of the district during the period of absence.

50

PI-1563 Pupil Count ProcessPI-1563 Pupil Count Process

Head Count

Identify all students,

regardless of

residency, being

directly served by the district.

Resident Reductions

Subtract all resident students

being served by the district

that don’t meet the

count guidelines.

(less than full time, outside age eligibility)

-Non-Resident Reductions

Subtract all non-resident

students being served

by the district.

-Resident Additions

Add all resident

students who are receiving educational

services from other districts or programs

and for which your district is

paying the cost of full-

time tuition.

+Adjusted

Head

Count*

Result is the students that are residents for which you are financially responsible

for.

=

NOTE: Non-Resident, Home-Schooled, Part Time – enrolled pupils will be added for General Aid membership after the FTE conversion from adjusted headcount (not to the headcount) 51

* Will be converted to

a full-time equivalency

(FTE)

Converting to FTE by GroupConverting to FTE by GroupPreschool Special Education (.5 FTE)4 YK – 437 hours (.5 FTE)4 YK – 524.5 hours (.6 FTE)5 YK – ½ day (.5 FTE)5 YK – 3 full days (.6 FTE)5 YK – 4 full days (.8 FTE)5 YK – 5 full days (1.0 FTE)5YK – Blended (depends)Grades 1 – 12 (1.0 FTE)

52

Preschool Special EducationPreschool Special EducationStudents must be at least 3 years of

age as of the count date.

Student must have an IEP (Individualized Education Plan) and be receiving instructional services.

No minimum required number of instruction hours

Always count as a 0.50 FTE53

4 Year Old Kindergarten4 Year Old KindergartenDistricts may count in membership if:

◦The 4k program is open to all students,◦The 4k program is funded by district resources –

not solely by Title One funds, and◦The student is at least 4 on/before September

1st.4 Yr – 437 Hours: 437 hours of instruction,

which can include up to 87.5 hours of outreach activities.

4 Yr – 524.5 Hours: at least 437 hours of instruction plus 87.5 hours of outreach (may NOT substitute instructional time for outreach activities).

54

4 Year Old Kindergarten4 Year Old Kindergarten

Districts starting a new 4K program will need to verify that the program meets all 4K requirements.

Contact Jill Haglund, Early Childhood Education, 608-267-9625, with questions.

55

5 Year Old Kindergarten5 Year Old Kindergarten

5 Yr Old – Half Day Program5 Yr Old – Three Full Day Program5 Yr Old – Four Full Day Program5 Yr Old – Five Full Day Program5 Yr Old – Blended Program

The student must be at least 5 years of age

on or before September 1st.

56

Grades 1 - 12Grades 1 - 12

Students must be 6 years of age on or before September 1st of the current year or be admitted under early admittance guidelines as defined by the Board of Education.

57

October 15October 15thth Aid Certification Aid CertificationOn October 15th, the school financial services

team will provide districts with their current year Certified General Aid amount.

This amount represents the amount of General Aid the district will receive* during the 2014-15 year based on the PI 1506-AC data from the 2013-14 school year.

This number should be used in the current year revenue limit calculation.

*Excludes open enrollment adjustments.58

Revenue LimitsRevenue Limits

In 1993-94, revenue limits were implemented to control increases in school property tax levies.

Revenue limits are determined on an individual district basis and are not affected by changes in other districts.

The calculation involves both district-specific and state variables.

59

Revenue LimitRevenue LimitAlthough the district should be creating an

estimated revenue limit throughout the entire budget development process, the revenue limit from which the tax is levied is calculated in late October.

DPI provides a pre-populated revenue limit worksheet for all districts and adjusts these worksheets as information becomes known.

However, the district is still responsible for the accuracy of the revenue limit computation.

60

Revenue LimitRevenue LimitThe revenue limit restricts the amount of

money a district can receive as a result of:

◦State General Aid

◦Local property taxes (controlled levy)

◦Department of Revenue Computer Aid

(The revenue limit does not include all revenues and it is not a spending limit)

61

Revenue Limit – ExemptionsRevenue Limit – ExemptionsExemptions to the Revenue Limit permit a district to increase the district’s level – two types:Recurring (base building):

◦ Carryover◦ Transfer of Service◦ Transfer of Territory◦ Loss of Federal Impact Aid◦ Recurring Referendum

Non-Recurring (“one-time” – not base building):◦ Non-Recurring Referenda to Exceed◦ Declining Enrollment◦ Non-Recurring Energy Exemption◦ Refunding/Rescinded Taxes◦ Uncounted prior year Open Enrollment Pupils

62

Revenue Limits - ReferendaRevenue Limits - ReferendaAuthority to exceed the revenue limit

(except for exemptions identified by law) is given by a referendum

◦The State does not control when or for what purposes districts should consider a referendum.

◦The issue of maintaining a school program or voting to exceed the revenue limit is a local decision.

63

PI 1572 Referenda ReportPI 1572 Referenda Report

Report used to collect data on any district referendums.

Districts must notify DPI of upcoming referendum within 10 days of adopting the resolution.

After the referendum vote, the district should update the referendum information to show the vote tally.

64


Information required:◦District contact

◦Purpose of borrowing or use of revenue limit dollars

◦Dollar amount of the proposed borrowing (Debt Referendum)

◦Recurring vs. non-recurring and the number of years involved (Revenue Limit Referendum)

◦Actual, complete wording of initial resolution and ballot referendum question.

65


Districts are also required to send to DPI a copy of the adopted resolution authorizing election, and;

A copy of board of canvassers statement which reports official vote tally within 10 days of the election.

Send to Michele Gundrum: pdf to [email protected] or fax at (608) 266-2840 or mail.

66

PI 401Tax Levy ReportPI 401Tax Levy Report

Report used to collect the district’s current year tax levies and resulting mill rates.

Data from the report is automatically downloaded into tax levy certification forms that are sent by the district to the taxing municipalities. (PI -1508)

Data from the report is automatically shared with the Department of Revenue. (PC – 401)

67

Tax LevyTax LevyOn or before November 1, every public school

board must approve the levy amounts necessary:◦ to operate and maintain district schools (s.

120.12(3), Wis. Stats.) ; and◦ to meet any irrepealable tax obligations

(s.120.12(4), Wis. Stats).

School district property taxes include levies for the general operations, debt service, capital expansion and community service funds.

On or before November 10, the school district clerk must certify to each municipal clerk the amount of school district tax to be assessed on the tax rolls of that municipality (s.120.12(3), Wis. Stats.).

68

PI-80 Community Programs and PI-80 Community Programs and Services (New Rule)Services (New Rule)

The Department is required to define ineligible costs for Community Programs and Services by administrative rule.

PI-80 emergency rules took effect on July 1, 2014.

69


Statutory Authority: 120.13 (19) COMMUNITY PROGRAMS AND SERVICES. Establish and maintain community education, training, recreational, cultural or athletic programs and services, outside the regular curricular and extracurricular programs for pupils, under such terms and conditions as the school board prescribes. The school board may establish and collect fees to cover all or part of the costs of such programs and services. The school board may not expend moneys on ineligible costs, as defined by the department by rule. Costs associated with such programs and services shall not be included in the school district's shared cost under s. 121.07 (6).

70


Ineligible costs means school district costs that are not the actual, additional costs to operate community programs and services.

First, costs are ineligible if they are not costs to operate community programs and services. Community programs and services do not include any program that is limited to only school district students or any program or service whose schedule presents a significant barrier for age-appropriate district residents to participate in the program or service.

Second, costs must not only be costs to operate community programs and services to be eligible but also must be actual, additional costs. Ineligible costs include costs that would be incurred by the school district if the community programs and services were not provided by the school district.

71


PI 80.02 Definitions. In this chapter: “Community programs and services” does not include:

◦ Any program or service that is limited to only school district pupils.

◦ Any program or service whose schedule presents a significant barrier for age-appropriate school district residents to participate in the program or service.

“Ineligible costs” means school district costs that are not the actual, additional costs to operate community programs and services under s. 120.13 (19), Stats. “Ineligible costs” includes costs that would be incurred by the school district if the community programs and services were not provided by the school district.

72

Community Service Fund 80 – Community Service Fund 80 – Levy LimitLevy Limit

73

Current law limits the levy authority. •The levy limit is the same for FY 14 & FY 15. •The levy limit expires after 2014-15.

2013 Act 46 amended the levy limitation:•2011 Fund 80 levy if more than the 2012 levy; and•Less than $1,000,000.

To exceed this levy limit, requires the district to hold a referendum.

Community Service Fund – Community Service Fund – Impacts of 2013 Acts 20 and 46: (New)Impacts of 2013 Acts 20 and 46: (New)

The “characteristics of community service activities” are the “criteria” used to describe Fund 80 expenditures.

Annual meeting budget summary must include planned information on Fund 80 expenditures.

Posting/reporting requirements:District’s website (highly recommended – Fall of 2014)10 days to complete DPI’s Fund 80 SurveyDPI will post on its website DPI reports to Legislature by December 1, 2014

http://sfs.dpi.wi.gov/community-service-fund-limits-and-reporting-requirements-under-2013-wisconsin-act-20

74

PI 1504 – Budget ReportPI 1504 – Budget ReportReport used to collect the district

proposed revenue and expenses for all funds for the 2014-15 fiscal year.

Data is used to calculate the district’s 2015-16 General Aid estimate provided on July 1, 2015, per state statute 121.15(4)(b).

Report due December 1, 2014.75

PI 1504 Special Education BudgetPI 1504 Special Education Budget

Report used to collect the district’s proposed special education (fund 27) expenditures and revenues.

Data is used by the federal grants area to determine maintenance of effort eligibility.

Report due December 1, 2014.

76

Late September - DecemberLate September - December

What activities take place relating to the next fiscal year (2015-16)?

2015-16 Budget Development2015-16 Budget DevelopmentAlthough detailed budget development

usually does not start until late December or early January, you should be thinking about:

◦Enrollment trends

◦Changing district dynamics (development, population trends, etc……)

◦Revenue trends

◦ Impact of salary and benefit changes

78

2015-16 Budget Development2015-16 Budget DevelopmentDevelop Preliminary Expenditures

◦Reviewing staffing needs and expenditure levels – many districts require advance notice in the event of staff reductions, layoffs, non-renewals, etc.

◦Review program offerings to see if expenditure requirements have changed.

◦Review trends in utility, insurance, and other related expenses.

◦Be mindful of state developments. The state’s biennial budget is finalized in the summer of the odd years and affects the upcoming two fiscal years.

79

Take a deep breath!Take a deep breath!

You are not alone……….

Questions???Questions???(608 Area Code)(608 Area Code)

Bruce Anderson, Consultant ………………… 267-9707Carey Bradley, Consultant ..……………….… 267-3752Dan Bush, Consultant (Spec Ed/Tuition)…… 267-9212Karen Kucharz Robbe, Consultant ………… 266-3464Victoria Chung, Accountant ………………… 267-9205Gene Fornecker, Auditor …….……………… 267-7882Brian Kahl, Auditor …………………………… 266-3862Michele Gundrum, Auditor ……………..……. 267-9218Vacant, Assistant Director ……….................. 267-9209Bob Soldner, Director ……………….............. 266-6968

81

Documents

Fall at a Glance WASBO Fall Conference New School Administrator & Business Support Staff Workshop October 2, 2014 Bob Soldner, Director, School Financial