2019-2020 PRELIMINARY BUDGET · our revenue limit of only $826,429, or $66.70 per student for this...

2019-2020 PRELIMINARY BUDGET

BOARD OF EDUCATION

Joseph Como .............................................................................................................................. President Amanda Roddy ................................................................................................................. Vice-President Kurt O’Bryan ............................................................................................................................. Treasurer Diane Voit .......................................................................................................................................... Clerk William Baumgart Greg Deets Patrick McCaffery Corey Montiho Karin Rajnicek

ADMINISTRATION

Todd Gray .................................................................................................... Superintendent of Schools Darren Clark .......................................................................... CFO/Asst. Supt. For Business Services Joseph Koch ..................................................................................................... Deputy Superintendent Jody Landish ............................................................................... Asst. Supt. Of Teaching & Learning Sharon Thiede ............................................... Asst. Supt. for Human Resources & Labor Relations

SCHOOL DISTRICT OF WAUEKSHA PRELIMINARY BUDGET

TABLE OF CONTENTS

BUDGET HIGHLIGHTS AND ASSUMPTIONS ............................................................1

BUDGET ADOPTION FORMAT .....................................................................................3

TAX LEVY SUMMARY .....................................................................................................4

BUDGET BY FUND

Fund 10 (General) ...................................................................................................... 5 Fund 21 (Donations) .................................................................................................. 8 Fund 27 (Special Education) ...................................................................................... 9 Fund 38 (Non-Referendum Debt Service) .................................................................11 Fund 39 (Referendum Debt Service) .........................................................................12 Fund 41 (Facility Maintenance) .................................................................................13 Fund 43 (2018 Referendum Projects) ........................................................................14 Fund 46 (Capital Expansion) .....................................................................................15 Fund 47 (Capital Projects) .........................................................................................16 Fund 48 (Property Sales - old) ...................................................................................17 Fund 49 (Property Sales - new) .................................................................................18 Fund 50 (Food Service) .............................................................................................19 Fund 72 (Scholarships) ..............................................................................................20 Fund 80 (Community Service) ...................................................................................21

TAX LEVY HISTORY ........................................................................................................22

TAX (MIL) RATE HISTORY ............................................................................................23

EQUALIZED VALUATION HISTORY ...........................................................................24

2018-19 REVENUE LIMIT WORKSHEET .....................................................................25

School Districct of Waukesha

2019/20 Preliminary Budget Highlights

Budget Factor Impact Statement

Equalized Property Valuation The preliminary budget projects that the equalized value of all taxable

property will increase by 2%, for a total of $10,117,760,624. Last

year's value was $9,919,373,161.

Property Tax Levy

State Equalization Aid

State Per Pupil Aid The State Per Pupil Aid increased by $25 per pupil, for a total of $679

per pupil. This increased the 2019/20 aid by $218,844 to $8,412,810.

District 3 year average resident enrollment, as measured by the third

Friday of September count and Summer School enrollment, declined

by 126 resident ADM (average daily membership) from 12,655 to

12,529. We are projecting a decline in the 3 year average of 139

resident ADM in 19‐20. The declining enrollment exemption in the

revenue limit worksheet is $1,390,471. The new state budget increased

the per member base revenue by $175 per pupil, rather than adding

that increase to the per pupil aid (which is outside the revenue limit

calculation). The result of that is the loss of our hold harmless

exemption. The purpose of these exemptions is to provide a more

gradual reduction in the revenue limit for districts with declining

enrollment.

The 2019/20 Budget scenario A includes a tax levy increase of 11.35%.

The tax (mil) rate per $1,000 of equalized value is $8.51 compared to

$7.80 in 2018/19. The main reason for the increase is the addition of

the fund 39 levy to repay the referendum debt.

WSD is projected to receive $50,473,711 in State Equalization Aid for

the 2019/20 fiscal year. This is the same as the 18/19 fiscal year.

Resident Pupil Enrollment

Open Enrollment (OE)

We are holding the state voucher program exemption to $1,671,621,

assuming the same enrollment in the program as 2018‐19. We should

know the final count in September, but any change will also be a

change in our expenses, so it would be a wash.

The 2018/19 open enrollment finished with 891.63 student ftes open

enrolling in and 640.08 ftes open enrolling out for a net positive OE

enrollment gain of 251.55 ftes.

Voucher Program

Participation

- 1 -

School Districct of Waukesha

2019/20 Preliminary Budget Highlights

Budget Factor Impact Statement

Per pupil increase to the

Revenue Limit

In 2019/20 the state budget allowed for an increase of $175 per pupil

to the revenue limit calculation. This increase caused our hold

harmless exemption to go away, so the net result was an increase to

our revenue limit of only $826,429, or $66.70 per student for this fiscal

year.

Employee Compensation

Wisconsin Retirement System WSDs state mandated contribution rate to the Wisconsin Retirement

System is going to increase by 0.20% on January 1, 2020. This increase

has been factored into the 2019/20 Budget.

General Fund Balance (GFB)

District Long‐Term Debt

Exempt Personal Property Aid This budget is keeping the state aid for Exempt Personal Property tax

$604,532 in 2019/20. We should have a final actual amount in

September.

Current remaining Fund 38 debt is $2.090,050. The debt will be paid in

full by 2021.

The newly issued Fund 39 debt for the referendum is currently

$45,000,000, with a second issue of $15,000,000 expected later in the

year, leaving a balance of $60,000,000.

WSDs General Fund Balance level is dictated by Board Policy which

calls for maintaining a GFB of 15% to 25% of the prior year's general

fund and special education fund expenditures. Our unaudited General

Fund beginning balance for 19‐20 is $39,889,801, which is 22.68% of

our 18‐19 expenses.

Under Wisconsin Act 10, school boards were granted much greater

authority to manage school operations. It is presumed for budgetary

purposes that this legislation will remain in effect for the 2019/20

school year.

All Board of Education approved staff pay adjustments for 2019/20 are

reflected in the final budget.

- 2-

8/7/2019

School District of Waukesha

Budget Adoption Format:

07/01/19 06/30/20Unaudited Beginning Estimated Ending

Fund Description Fund Balance Receipts Expenditures Fund Balance

10 General * # 39,889,801$ 145,985,283$ 146,549,055$ 39,326,029$ 21 Donations 578,017 200,000 200,000 578,017 27 Special Education * - 28,639,765 28,639,765 - 38 Non-Referendum Debt Serv.** 28,712 1,072,100 1,071,600 29,212 39 Referendum Debt - 9,259,920 8,625,720 634,200 41 Facility Maintenance 833,322 2,883,407 2,658,407 1,058,322 43 2018 Referendum CIP 44,092,813 15,000,000 30,000,000 29,092,813 46 Capital Expansion 251,043 252,000 - 503,043 47 Capital Project Fund (90,756) - - (90,756) 48 Property Sales Fund (old) 670,387 - - 670,387 49 Property Sales Fund (new) 1,686,432 30,500 71,260 1,645,672 50 Food Service 1,681,716 3,885,500 4,566,300 1,000,916 72 Scholarship 28,556 19,350 20,350 27,556 80 Community Service 261,069 331,356 331,356 261,069

Total 89,911,111$ 207,559,181$ 222,733,813$ 74,736,479$

* Includes a $19,040,097 inter-fund transfer from fund 10 to fund 27as required by the Department of Public Instruction (DPI).

# Expenses include Carryover estimated to be $563,772

BUDGETED

Preliminary 2019/20 Budget

Preliminary Budget 19-20 Waukesha

- 3 -

8/7/2019

Increase / Percent 2017/18 2018/19 Proposed 2019/20 (Decrease) Change

General Fund (10) 75,034,756 73,110,543 72,800,758 Prior Year Chargeback 13,486 13,975 17,225

Net General Fund Tax Levy 75,048,242 73,124,518 72,817,983

Debt Service - Fund 38 866,594 860,474 858,724

Debt Service - Fund 39 - - 9,259,920

Capital Expansion - Fund 41 2,658,407 2,858,407 2,858,407

Community Service - Fund 80 125,000 507,342 331,356

TOTAL LEVY: 78,698,243$ 77,350,741$ 86,126,390$ 8,775,649$ 11.35%

Equalized Valuation (EAV) 9,588,625,996 9,919,373,161 10,117,760,624 (TID Out)

Tax Rate* 8.21$ 7.80$ 8.51$ 0.71$ 9.16%

*Tax levy finalized the last week of October

*The Board of Education will adopt the final property tax levy in October 2019. At that time, the District will know its 2019property valuation, third Friday of September pupil count, open enrollment levels, voucher program participation levels, andthe amount of our Equalization Aid certification. In the absence of a certified aid amount the District is budgeting for nochange in Equalization aid from 2018/19 levels for the purpose of calculating the preliminary property tax levy.

School District of WaukeshaPreliminary 2019/20 Budget

* TAX LEVY SUMMARY

2% EAV Increase

Preliminary Budget 19-20 Waukesha- 4 -

8/7/2019


GENERAL FUND (10)2017/18 2018/19 2018/19 2019/20 Dollar Percent Audited Budget Unaudited Budget Increase Increase

Revenue:127 Indirect Cost Transfer - - - - 211 Local Property Tax 75,034,756 73,110,543 73,110,543 72,800,758 212 Prior Year Chargeback 13,486 13,975 13,975 17,225 213 Mobile Home Tax 9,305 8,400 10,864 10,000 219 TIF Refund 33,200 - - - 241 Instructional Service 9,654 11,000 5,115 6,000 248 Parent Paid Bus Fees 42,851 40,000 39,988 40,000 264 Sale Non Capital Items 3,177 4,000 8,772 5,000 271 Admissions 104,406 96,000 107,129 98,000 280 Interest 425,638 326,059 736,026 450,000 291 Gifts & Donations - - - - 292 Student Fees 795,126 787,000 737,959 618,400 293 Rental of Facilities 354,802 300,000 355,826 350,000 294 Textbook Fees 685,239 666,025 689,159 675,000 295 Summer School Fees 1,241 - 50 -

Total Local Sources 77,512,881 75,363,002 75,815,405 75,070,383 (292,619) -0.39%

341 Tuition - Non Open Enroll 90,710 80,000 97,102 82,000 345 Tuition - Open Enrollment 6,358,294 6,370,208 7,014,046 6,600,000 349 Other Payments for Services 3,150 - - -

Total Interdistrict Sources 6,452,154 6,450,208 7,111,148 6,682,000 231,792 3.59%

515 State aid transited thru CESA - - - - 517 Federal Aids Through CESA 71,162 87,826 61,442 86,797

Total Intermediate Sources 71,162 87,826 61,442 86,797 (1,029) -1.17%

612 Transportation Aid 148,729 145,000 140,181 137,000 613 Common School Aid 538,477 569,692 569,692 535,343 618 Bilinual/Bicultural Aid 319,275 320,000 344,482 340,000 619 Other Categorical Aid - - 63,842 - 621 Equalization Aid 50,779,376 50,473,711 50,473,711 50,473,711 630 Special Projects Grants 154,246 105,960 387,580 367,875 641 State Tuition - Regular 318,075 300,000 327,925 325,000 650 SAGE Grant 202,407 204,000 239,248 240,000 660 DNR Payments 10,407 10,000 9,492 10,000 691 Computer Aid 470,648 1,086,570 1,086,570 1,086,570 695 Per Pupil Aid (DPI changed object) 5,693,850 8,180,886 8,193,966 8,412,810 699 Other State Sources - 1,307,715 696,391 -

58,635,492 62,703,534 62,533,079 61,928,309 (775,225) -1.24%

730 Special Projects Grants 596,648 605,261 561,140 420,373 751 Title I 1,489,552 1,407,137 1,332,703 1,437,421 780 Federal Revenue thru State 274,408 250,000 772,105 275,000

2,360,608 2,262,398 2,665,948 2,132,794 (129,604) -5.73%

861 Equipment Sales - - - - 878 Capital Leases - - - -

- - - - - 0.00%

964 Insurance 44971 Refund on Prior Year Expenses 606,424 40,000 745,990 50,000 990 Miscellaneous 52,773 35,000 39,349 35,000

659,241 75,000 785,339 85,000 10,000 13.33%

TOTAL REVENUE 145,691,540 146,941,968 148,972,361 145,985,283 (956,685) -0.65%

Total Federal Aid

Total Other Revenue

Total State Aid

Other Financing Sources


8/7/2019

2017/18 2018/19 2018/19 2019/20 Dollar Percent Audited Budget Unaudited Budget Increase Increase

Fund 10 Expense:141 Temporary Part-Time 437,235 381,000 448,573 457,460 142 HSA Stipend (in Lieu of HSA) 38,658 - 12,350 - 160 Board Salaries 57,600 57,600 57,066 114,397 161 Administrator Salaries 5,528,519 5,580,830 5,697,496 5,733,629 163 Summer School 562,977 555,000 596,137 643,329 164 Other Professional Salaries 643,878 357,046 314,893 429,080 165 Clerical Salaries 2,955,083 2,982,494 3,019,486 3,013,985 166 Chair Salaries 3,482,294 1,886,366 2,233,020 2,222,503 167 Teacher Hourly 374,268 418,635 369,118 608,929 168 Non-Unit / Manager Salaries 2,436,024 2,422,390 2,480,152 2,468,471 169 Teacher Salaries 44,499,034 45,537,000 45,596,916 46,613,452 170 Aide Salaries 2,363,380 2,367,760 2,359,164 2,386,961 171 Substitute Salaries 1,092,362 919,225 834,881 1,018,425 172 Aide Substitute Salaries 20,095 10,000 15,340 15,268 173 Aides - Overtime - 2,000 - - 174 Misc. Aid Hourly 2,058 1,850 13,628 18,104 176 Custodial Salaries 4,400,930 4,558,115 4,387,433 4,370,779 178 Maintenance Salaries 1,162,303 1,157,191 1,121,335 1,116,054 185 Supv - Noon, Bus, Transportation 97,129 92,320 44,453 44,244 186 Appendix C Salaries 1,408,827 1,409,000 1,400,051 1,394,457

Total Salaries 71,562,654 70,695,822 71,001,493 72,669,527 1,973,705 2.79%

212 Retirement - ER 4,619,716 5,069,097 4,505,434 4,593,917 222 Social Security 5,027,466 5,171,550 5,001,294 5,113,547 230 Life Insurance 158,113 158,087 189,158 191,222 241 Health Insurance 10,826,328 11,363,710 11,055,658 11,693,586 243 Dental Insurance 1,103,195 1,175,075 1,069,362 1,084,467 249 HSA District Contribution 1,958,308 1,903,835 1,889,765 - 251 Long Term Disability 151,544 149,887 175,021 176,900 290 Other Employee Benefits 6,158 - 60 60 291 Credit Reimbursement 11,279 35,000 17,049 16,969 298 TSA Option 24,700 24,700 29,200 29,062 299 Early Retirement 2,461,004 2,399,780 2,497,118 2,485,357

Total Fringe Benefits 26,347,810 27,450,721 26,429,119 25,385,087 (2,065,634) -7.52%

310 Purchased Services 2,719,766 2,956,896 3,809,086 1,882,872 320 Property Services 12,262 - (82,265) - 321 Tech Related Repairs/Maintenance - - - 50,000 323 Operational Services 872,544 - 972,366 - 4K 2500324 Maintenance Service 55,302 334,500 193,164 334,000 325 Vehicle and Equipment Rental - 153,050 144,829 164,150 329 Other Property Services 19,041 20,000 28,499 20,000 331 Gas for Heat 470,334 405,689 520,356 524,500 336 Electricity 1,653,273 1,826,536 1,725,674 1,733,600 337 Water 112,207 105,408 116,918 112,528 338 Sewer 123,699 115,420 121,708 121,500 341 Pupil Transportation 3,942,809 4,008,061 3,863,973 4,082,350 342 Employee Travel 347,298 309,052 282,367 294,437 345 Student Travel Co-Curricular - - 29,166 24,000 348 Vehicle Fuel 156,021 204,800 214,573 204,500 350 Communication - 1,615 1,615 1,774 351 Advertising 440,872 437,968 388,882 438,818 353 Postage 87,855 72,765 82,848 82,021 354 Printing 239,186 163,761 241,012 175,650 355 Telephone 140,241 40,800 146,220 63,800 358 On-Line Communications 10,790 8,000 9,624 6,000 359 Employee Recognition 24,581 20,950 17,741 22,950 360 Information Technology Systems 1,448,826 790,916 1,166,925 1,223,132 362 Software as a Service - 44 2,544 2,254 370 Education Services (Non Government) - 5,025 4,000 489 381 Payment to Municipality 90,000 90,000 121,171 90,000 382 Tuition 6,618,269 7,060,302 7,006,736 7,138,942 385 Pay to Inter Units 24,894 35,425 24,894 35,425 386 Payment to CESA 37,050 35,600 38,611 35,600 387 Tuition Payment to State 1,287,012 1,969,769 1,951,316 1,875,000 389 Payment to VTAE District (4,533) - - -

Total Purchased Services 20,929,598 21,172,352 23,144,553 20,740,292 (432,060) -2.04%


8/7/2019

2017/18 2018/19 2018/19 2019/20 Dollar Percent Audited Budget Unaudited Budget Increase Increase

410 Supplies & Materials 11,780 11,448 9,650 9,168 411 General Supplies 1,287,680 1,919,524 1,494,820 1,661,823 412 Workbooks 407 - - - 413 Computer Supplies 55,442 51,750 30,095 36,450 415 Food 39,044 56,292 58,154 53,149 416 Medical Supplies 3,990 8,000 - 8,000 417 Paper 81,698 101,261 83,685 91,596 419 Other Supplies 1,000 - - - 420 Apparel 7,935 12,000 18,685 14,000 431 Audio Visual Material 373 - - -432 Library Books 266,496 270,422 264,488 244,711 433 Newspaper 2,033 - - - 434 Periodicals 4,122 - 1,734 - 435 Computer Software 552,570 491,893 606,098 164,191 439 Other Media - 200 - - 440 Non-Capital Objects 648,432 1,124,294 646,853 768,270 444 Furnishings 71,548 79,518 19,122 72,635 450 Materials for Resale (33,733) 1,234 (52,467) 488 470 Textbooks 268,706 251,089 250,172 318,512 479 Other Instructional Textbooks (62) 500 1,534 500 480 Non-Instructional Software 451 378 1,779 1,000 490 Other Non-Capital Ojects 32,504 30,750 43,951 40,700

Total Non-Capital Items 3,302,417 4,410,553 3,478,353 3,485,193 (925,360) -20.98%

550 Equip/Vehicle Addition 27,357 - 1,671 - 551 Equipment Purchase Addition 2,112,369 2,818,200 2,497,104 619,100 561 Equipment Replacement 125,095 46,600 46,198 47,500 562 Vehicle - Purchae Replacement 175,804 120,000 107,231 120,000 571 Equipment Rental 140,954 - 2,752 - 572 Vehicle Rental 96 - - - 582 Technology Related Hardware - - - 2,205,000 582 Technology Software - - - 85,000

Total Capital Objects 2,581,674 2,984,800 2,654,956 3,076,600 91,800 3.08%

678 Capital Lease Principal - - - - 682 Short Term Interest 278 2,000 - - 688 Capital Lease Interest - - - -

Total Debt Retirement 278 2,000 - - (2,000) -100.00%

711 Liability 94,670 129,000 109,821 87,259 712 Property 150,762 220,000 153,727 160,924 713 Workers Compensation 576,873 623,000 620,563 654,903 730 Unemployment 18,517 60,000 35,278 35,000 790 Other Insurance 32,356 25,000 (239,956) 25,000

Total District Insurance 873,179 1,057,000 679,433 963,086 (93,914) -8.88%

827 Transfer - Fund 27 18,366,239 18,791,593 18,911,823 19,040,097 838 Transfer - Fund 38 210,606 206,676 206,676 212,876 846 Long Term Cap Imp Interfund Transfer - 250,000 250,000 250,000 847 Synthetic Turf Transfer - 250,000 250,000

Total Inter-fund Transfers 18,576,845 19,498,269 19,618,499 19,502,973 4,704 0.02%

941 Dues 303,934 464,873 414,120 623,797 949 Other Dues/Fees 43,512 38,000 42,805 45,000 961 Cash Adjustments (3) 2,500 (3,801) 2,500 965 Self Funded Health Ins Adjustment 380,269 - - - 971 Aidable Refund 1,469 - - - 972 Non-Aidable Refund 42,833 100,000 38,441 50,000 999 Miscellaneous 10,932 - 11,348 5,000

Total Other Objects 782,946 605,373 502,913 726,297 120,924 19.98%

TOTAL EXPENSE 144,957,402 147,876,890 147,509,319 146,549,055 (1,327,835) -0.90%



* DONATIONS FUND (21)

2017/18 2018/19 2018/19 2019/20 Dollar Percent

Revenue: Audited Budget Unaudited Budget Increase Increase

291 Gifts & Donations 191,863 190,000 128,372 200,000

Total Revenue: 191,863 190,000 128,372 200,000 10,000 5.26%

2017/18 2018/19 2018/19 2019/20 Dollar Percent

Expense: Audited Budget Unaudited Budget Increase Increase

167 Teacher Hourly 1,218 7,000 (7,283) - 171 Substitute Salaries - 5,000 460 174 Misc. Aide Hourly - - 188

212 Retirement - ER 36 250 358 - 222 Social Security 51 250 435 -

310 Purchased Services 2,530 625 - 25,000 341 Pupil Travel 37,772 39,790 31,564 50,000 342 Employee Travel 11,164 639 77 -

410 Supplies 90,171 186,991 (134,697) 25,000 411 General Supplies - 4,000 (33,180) 25,000 440 Non-Capital Objects (1,149) 7,256 (13,761) 25,000 450 Objects fot Resale (437) - (920)

551 Equipment Addition 20,490 6,655 (1,340) -

940 Dues & Fees 17,211 11,204 (7,490) 50,000

Total Expense: 179,056 269,660 (165,590) 200,000 (69,660) -25.83%

For additional information on the Donations Fund (21) go to the DPI address below:http://dpi.wi.gov/sfs/doc/fund21.doc

* To assist the District in tracking donations (i.e.. Education Foundation / PTG) the Department of Public Instructionhas created Fund 21. The revenue in this fund, and the related expenditures, are generated solely from outsideorganizations / sources.

- 8 -

8/7/2019


SPECIAL EDUCATION FUND (27)

2017/18 2018/19 2018/19 2019/20 Dollar Percent Revenue: Audited Budget Unaudited Budget Increase Increase

110 Transfer - Fund 10 18,366,239 18,791,593 18,911,823 19,040,097

346 Tuition - Non Open Enroll. 73,440 40,000 46,225 43,000 347 Tuition - Open Enroll. - - - -

516 Transit of Aids 1,698 1,744 1,700

611 Handicap Aid 6,077,266 6,269,465 6,055,912 6,231,081 625 State Aid 18,596 18,000 36,487 35,000 697 SPED Transportation Incentive - - 32,000 32,000

711 Federal Aid 4,821 3,500 9,754 9,000730 Special Project Grants 2,880,448 2,841,656 2,837,701 2,797,887 780 Medicaid Reimbursement 505,308 465,000 557,504 450,000

Total Revenue: 27,927,816 28,429,214 28,489,149 28,639,765 210,551 0.74%

2017/18 2018/19 2018/19 2019/20 Dollar Percent Expense: Audited Budget Unaudited Budget Increase Increase

161 Administrator Salaries 488,052 495,012 506,423 520,957 163 Summer School 90,919 90,919 111,865 114,300 164 Other Professional Salaries 1,000 1,040 1,000 1,000165 Clerical Salaries 98,879 150,028 97,129 97,773 166 Chair Salaries 37,141 29,162 26,000 26,748 167 Teacher Hourly 302,131 282,681 163,016 193,365 168 Non-Unit / Manager Salaries 91,857 92,160 142,006 146,082 169 Teacher Salaries 12,686,473 13,156,870 13,091,670 13,373,337 170 Aide Salaries 3,345,190 3,094,636 3,270,279 3,415,006 171 Substitute Salaries 203,966 197,748 123,767 134,022 172 Sub Aides 245,697 241,000 209,133 210,077 173 Overtime 2,655 - - -

Total Salaries 17,593,961 17,831,256 17,742,287 18,232,667 401,411 2.25%

212 Retirement - ER 1,145,760 1,277,172 1,145,758 1,203,816 222 Social Security 1,238,794 1,221,273 1,264,203 1,397,903 230 Life Insurance 32,999 31,393 33,583 34,212 241 Health Insurance 2,515,104 2,628,259 2,535,107 2,665,951 243 Dental Insurance 218,192 218,496 214,266 221,240 249 HAS District Contribution 466,097 451,017 440,173 -251 Long Term Disability 31,567 31,104 32,352 32,839 298 TSA Option 4,800 4,800 4,800 4,800

Total Fringe Benefits 5,653,312 5,863,514 5,670,242 5,560,761 (302,753) -5.16%

310 Purchased Services 45,643 41,700 37,485 40,066 321 Tech Related Repairs/Maintena - 800 - -341 Pupil Transportation 1,864,381 1,929,413 1,840,239 1,966,832 342 Employee Travel 94,809 107,530 106,599 88,174 348 Vehicle Fuel 62,823 94,449 74,936 90,000 351 Advertising 214 400 377 372353 Postage 5,440 10,000 4,381 4,503354 Printing - 1,100 - 1,100360 Information Technology Sys 260 - - -362 Software as a Service - 33,800 31,180 30,755 370 Education Service 1,762,031 1,529,174 2,237,653 1,553,189 382 Tuition 441,326 442,000 153,918 542,000


8/7/2019


SPECIAL EDUCATION FUND (27)

386 Payments To CESA 325,609 410,500 410,500 404,899 Total Purchased Services 4,602,536 4,600,866 4,897,267 4,721,890 121,024 2.63%

2015/16 2016/17 2016/17 2017/18 Dollar Percent Expenses Continued: Audited Budget Un-Audited Budget Increase Increase

411 Supplies 75,153 76,448 75,469 100,035 417 Paper (1,295) 3,000 (845) 3,000440 Non-Capital Equipment - - 446 -

Total Non-Capital Items 73,858 79,448 75,069 103,035 23,587 29.69%

551 Equip Prurchase Addition - - - -Total Capital Items - - - - - 0.00%

730 Unemployment Compensation - 15,000 - 15,000 Total Insurance - 15,000 - 15,000 - 0.00%

940 Dues & Fees 450 2,800 4,270 4,212 990 Miscellaneous 3,700 2,200 3,075 2,200

Total Other Objects 4,150 5,000 7,345 6,412 1,412 28.24%

Total Expense 27,927,816 28,395,084 28,392,210 28,639,765 244,681 0.86%


8/7/2019

School District of WaukeshaPreliminary 2019/20 Budget* DEBT SERVICE FUND (38)


110 Transfer - Fund 10 210,606 206,676 206,676 212,876

211 Property Tax 866,594 860,474 860,474 858,724 280 Interest on Investments 2,943 3,330 588 500

Total Revenue: 1,080,143 1,070,480 1,067,738 1,072,100 1,620 0.15%


673 Long-Term Loans - Principal 995,000 1,024,950 1,024,950 1,040,000 674 State Trust Fund Loan - Principal - - - -

683 Interest - Long-Term Loans 82,200 62,300 62,300 31,600 685 State Trust Fund Loan - Interest - - - -

Total Expense: 1,077,200 1,087,250 1,087,250 1,071,600 (15,650) -1.44%

* Total Fund 38 Debt as of 6/30/19 is $2,090,050. This debt will be paid off by 6/30/21


8/7/2019


* 2018 REFERENDUM DEBT (39)


110 Transfer - Fund 10 - - - -

211 Property Tax - - - 9,259,920 280 Interest on Investments - - - -

968 Debt Premium - - 330,500 -

Total Revenue: - - 330,500 9,259,920 9,259,920 100.00%


673 Long-Term Loans - Principal - - - 7,375,000 674 State Trust Fund Loan - Principal - - - -

683 Interest - Long-Term Loans - - - 1,250,720 685 State Trust Fund Loan - Interest - - - -

961 Paying Agent Fees - - 330,500 -

Total Expense: - - - 8,625,720 8,625,720 100.00%


8/7/2019


FACILITY MAINTENANCE FUND (41)


211 Property Tax 2,658,407 2,858,407 2,858,407 2,858,407 280 Interest 13,242 - 32,214 25,000 971 Refund of Prior Year Expense - - - -

Total Revenue: 2,671,649 2,858,407 2,890,621 2,883,407 25,000 0.87%


310 Personal Services - - - 1,758,407 320 Property Services 1,554,670 - 1,350,573 - 324 Maintenance Service 435,563 1,017,000 892,639 - 327 Construction Services - 1,591,407 112,855 650,000 329 Other Property Services 378,365 - 19,095 -

440 Non-Capital Objects 3,953 250,000 - 250,000

542 Purchase - Replacement 117,751 696,040 121,401 - 549 Capital Improvement Project - - - 110,000

Total Expense: 2,490,301 3,554,447 2,496,563 2,768,407 (786,040) -22.11%

For additional information on the Facility Maintenance Fund (41) go to the DPI address below:http://sfs.dpi.wi.gov/files/sfs/doc/cap_expans.doc



* 2018 Referendum CIP project fund (43)


280 Interest - - - -

875 Long-Term Bonds - - 45,000,000 15,000,000

Total Revenue: - - 45,000,000 15,000,000 15,000,000 100.00%


310 Maintenance Service - - 907,187 30,000,000

Total Expense: - - 907,187 30,000,000 30,000,000 100.00%

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* CAPITAL EXPANSION FUND (46)


110 Transfer - Fund 10 - 250,000 250,000 250,000

280 Interest 13 11 24 2,000

Total Revenue: 13 250,011 250,024 252,000 1,989 0.80%


310 Purchased Services - - - - 323 Building Services - - - -

440 Non-Capital Objects - - - -

Total Expense: - - - - - 0.00%

For additional information on the Capital Expansion Fund (46) go to the DPI address below:sfs.dpi.wi.gov/.../ 2Long%20Term%20Capital%20Improvement%20Trust%20Fund%

* Per DPI rules fund balance in Fund 46 may only be expended to address approved maintenance needs andmay not be expended until May 2021.


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* CAPITAL PROJECT FUND (47)


110 Fund Transfer - 250,000 250,000 250,000

291 Gifts 165,475 100,000 6,500 -

Total Revenue: 165,475 350,000 256,500 250,000 (100,000) -28.57%


327 Construction Service - - - -


* Fund 47 is used to account for the synthetic turf installation at the three high school athletic fields.

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PROPERTY SALES FUND (48)


280 Interest on Investments - - - -

Total Revenue: - - - - - 0.00%


310 Personal Services - - - -


Fund 48 is where land sales used to be recorded, we now use fund49. There is still a 48 fund balance, but no activity.

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CAPITAL IMPROVEMENT FUND (49)


291 Gifts 15,375 - 20,500 30,500

862 Land/ Real Property Sales 387,300 - 1,127,033 -

Total Revenue: 402,675 - 1,147,533 30,500 30,500 100.00%


460 Equipment Components 8,590 78,828 28,068 71,260

511 Purchase - Addition - 220,000 246,087 -

Total Expense: 8,590 298,828 274,155 71,260 (227,568) -76.15%

Fund 49 is now where we record land sales. There is also a small amount for the South pool in fund 49.


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8/7/2019

School District of WaukeshaPreliminary 2019/20 BudgetFOOD SERVICE FUND (50)


251 Student Lunch Fees 1,554,401 1,550,000 1,575,908 1,572,500 252 Adult Food Service Sales 19,343 19,000 16,807 17,000 259 Other Sales 1,791

617 Food Serice Aid 56,880 56,000 56,130 57,000

714 Commodities 294,517 280,000 235,697 235,000 717 Federal Aid 1,961,469 1,961,000 1,990,710 1,989,000 730 Special Project Grant 18,735 28,000 27,655 15,000

Total Revenue: 3,907,136 3,894,000 3,902,906 3,885,500 (8,500) -0.22%


170 Aide Salaries 5,279 7,000 8,917 12,000 Total Salaries 5,279 7,000 8,917 12,000 5,000 71.43%

212 Retirement - ER 315 500 502 600 222 Social Security 364 550 594 700

Total Benefits 679 1,050 1,096 1,300 250 23.81%

310 Purchased Services 2,276,354 3,230,600 3,311,387 3,444,500 320 Property Services 45,455 1,667 324 Non-Technology Equip Repair 50,000 30,378 25,000 360 Information Technology 24,001 30,000 23,421 24,000 387 Payment to State (174,527) (201,563)

Total Purchased Services 2,171,283 3,310,600 3,165,290 3,493,500 182,900 5.52%

411 General Supplies 25 500 500 415 Commodities 304,959 322,400 265,192 249,000 440 Non-Capital Equipment 2,544 200,000 20,853 10,000

Total Non-Capital Items 307,528 522,900 286,045 259,500 (263,400) -50.37%

561 Equipment Replacement 616,499 1,300,000 1,448,047 800,000 Total Capital Objects 616,499 1,300,000 1,448,047 800,000 (500,000) -38.46%

941 Dues and Fees 1Total Dues and Fees - - 1 - - 0.00%

Total Expense: 3,101,268 5,141,550 4,909,395 4,566,300 (575,250) -11.19%


8/7/2019

School District of WaukeshaPreliminary 2019/20 BudgetSCHOLARSHIPS FUND (72)


291 Gifts & Donations 16,300 15,000 19,350 19,350

Total Revenue: 16,300 15,000 19,350 19,350 4,350 29.00%


991 Scholarships 18,450 20,000 18,750 20,350

Total Expense: 18,450 20,000 18,750 20,350 350 1.75%


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8/7/2019


* COMMUNITY SERVICE FUND (80)


211 Local Property Tax 125,000 507,342 507,342 331,356

Total Revenue: 125,000 507,342 507,342 331,356 (175,986) -34.69%


100 Salaries 28,327 29,177 28,924 29,755

212 Retirement - ER 1,892 1,955 1,897 1,979 222 Social Security 2,077 2,232 2,119 2,277 230 Life Insurance 70 70 71 75241 Health Insurance 7,279 7,715 7,676 8,060 243 Dental Insurance 598 600 718 718 249 HSA District Contribution 1,300 1,300 1,300 251 Long Term Disability 67 68 69 70

310 Purchased Services 140,654 483,747 223,026 288,422

Total Expense: 182,264 526,864 265,799 331,356 (195,508) -37.11%


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SCHOOL DISTRICT OF WAUKESHA25 YEAR TAX LEVY HISTORY

Fund 10 Fund 30 Fund 40 Fund 80 Dollar PercentYear General Long-term Capital Community TOTAL Increase/ Increase/

Fund Debt Expansion Service Decrease Decrease

2019-20 72,817,983 10,118,644 2,858,407 331,356 86,126,390 8,775,649 11.35%2018-19 73,124,518 860,474 2,858,407 507,342 77,350,741 (1,347,502) -1.71%2017-18 75,048,242 866,594 2,658,407 125,000 78,698,243 (636,036) -0.80%2016-17 75,954,734 871,138 2,408,407 100,000 79,334,279 (1,147,898) -1.43%2015-16 78,312,097 878,673 1,291,407 80,482,177 1,690,401 2.15%2014-15 75,666,776 2,000,000 1,125,000 78,791,776 1,412,369 1.83%2013-14 76,254,407 - 1,125,000 - 77,379,407 (4,827,264) -5.87%2012-13 80,028,671 1,053,000 1,125,000 - 82,206,671 (1,729,386) -2.06%2011-12 78,766,757 3,915,000 1,254,300 - 83,936,057 (2,371,898) -2.75% 2010-11 79,982,955 5,000,000 1,325,000 - 86,307,955 (5,004) -0.01%2009-10 79,896,918 5,091,041 1,325,000 - 86,312,959 7,029,306 8.87%2008-09 72,546,541 5,012,112 1,325,000 400,000 79,283,653 2,193,542 2.85%2007-08 70,219,619 5,145,492 1,325,000 400,000 77,090,111 4,904,708 6.79%2006-07 67,181,206 3,854,197 750,000 400,000 72,185,403 5,617,111 8.44%2005-06 62,081,329 3,336,963 750,000 400,000 66,568,292 (3,145,262) -4.51%2004-05 65,091,012 2,719,402 700,000 1,203,140 69,713,554 3,795,211 5.76%2003-04 63,184,505 2,333,838 - 400,000 65,918,343 4,225,570 6.85%2002-03 59,821,256 1,471,517 - 400,000 61,692,773 (721,041) -1.16%2001-02 53,861,239 8,552,575 - - 62,413,814 3,833,185 6.54%2000-01 50,374,079 8,206,550 - - 58,580,629 311,689 0.53%1999-00 50,228,845 8,040,095 - - 58,268,940 (698,259) -1.18%1998-99 49,877,461 9,089,738 - - 58,967,199 6,615,072 12.64%1997-98 46,322,307 6,029,820 - - 52,352,127 (13,484,232) -20.48%1996-97 46,575,064 19,261,295 - - 65,836,359 (1,160,870) -1.73%1995-96 61,528,420 5,468,809 - - 66,997,229 (1,626,616) -2.37%

Three Year Average Change in Levy: 2.94%Five Year Average Change in Levy: 1.91%Ten Year Average Change in Levy: 0.07%

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SCHOOL DISTRICT OF WAUKESHA25 YEAR TAX (MIL) RATE HISTORY

Fund 10 Fund 30 Fund 40 Fund 80 Dollar PercentYear General Long-term Capital Community TOTAL Increase/ Increase/

Fund Debt Expansion Service Decrease Decrease

2019-20 7.20 1.00 0.28 0.03 8.51 0.71 9.16%2018-19 7.37 0.09 0.29 0.05 7.80 (0.41) -5.03%2017-18 7.83 0.09 0.27 0.02 8.21 (0.45) -5.18%2016-17 8.29 0.10 0.26 0.01 8.66 (0.43) -4.73%2015/16 8.84 0.10 0.15 - 9.09 0.02 0.22%2014/15 8.72 0.23 0.13 - 9.08 (0.03) -0.33%2013/14 8.98 - 0.13 - 9.11 (0.47) -4.91%

2012/13 9.33 0.12 0.13 - 9.58 0.33 3.57%2011/12 8.68 0.43 0.14 - 9.25 (0.09) -0.96%2010/11 8.66 0.54 0.14 - 9.34 0.37 4.12%2009/10 8.30 0.53 0.14 - 8.97 0.88 10.88%2008/09 7.40 0.51 0.14 0.04 8.09 0.09 1.13%2007/08 7.29 0.53 0.14 0.04 8.00 0.22 2.83%2006/07 7.24 0.42 0.08 0.04 7.78 (0.01) -0.13%2005/06 7.26 0.39 0.09 0.05 7.79 (1.15) -12.86%2004-05 8.35 0.35 0.09 0.15 8.94 (0.30) -3.25%2003-04 8.85 0.33 - 0.06 9.24 (0.16) -1.70%2002-03 9.12 0.22 - 0.06 9.40 (0.88) -8.56%2001-02 8.87 1.41 - - 10.28 (0.18) -1.72%2000-01 8.99 1.47 - - 10.46 (0.77) -6.86%1999-00 9.68 1.55 - - 11.23 (0.86) -7.11%1998-99 10.23 1.86 - - 12.09 0.85 7.56%1997-98 9.95 1.29 - - 11.24 (3.72) -24.87%1996-97 10.58 4.38 - - 14.96 (1.09) -6.79%1995-96 14.74 1.31 - - 16.05 (1.81) -10.13%

Three Year Average Tax Rate: 8.17 Five Year Average Tax Rate: 8.45 Ten Year Average Tax Rate: 8.86

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SCHOOL DISTRICT OF WAUKESHA25 YEAR EQUALIZED VALUATION HISTORY

Fiscal Year Equalized Valuation Increase/(Decrease) Percent Change

2019-20* 10,117,760,624 198,387,463 2.00%2018-19 9,919,373,161 330,747,165 3.45%2017-18 9,588,625,996 432,035,565 4.72%2016-17 9,156,590,431 302,836,898 3.42%2015-16 8,853,753,533 178,174,231 2.05%2014-15 8,675,579,302 180,817,755 2.13%2013-14 8,494,761,547 (81,290,635) -0.95%2012-13 8,576,052,182 (503,303,118) -5.54%2011-12 9,079,355,300 (161,180,906) -1.74%2010-11 9,240,536,206 (389,032,498) -4.04%2009-10 9,629,568,704 (174,131,186) -1.78%2008-09 9,803,699,890 169,305,347 1.76%2007-08 9,634,394,543 358,379,877 3.86%2006-07 9,276,014,666 723,959,106 8.47%2005-06 8,552,055,560 753,049,767 9.66%2004-05 7,799,005,793 657,352,187 9.20%2003-04 7,141,653,606 581,959,064 8.87%2002-03 6,559,694,542 486,044,793 8.00%2001-02 6,073,649,749 472,038,645 8.43%2000-01 5,601,611,104 411,227,480 7.92%1999-00 5,190,383,624 313,555,766 6.43%1998-99 4,876,827,858 219,601,262 4.72%1997-98 4,657,226,596 256,174,053 5.82%1996-97 4,401,052,543 227,795,617 5.46%1995-96 4,173,256,926 4,173,256,926

(TID Out)

Three Year Average Change in EAV: 3.39%Five Year Average Change in EAV: 3.13%Ten Year Average Change in EAV: 0.55%

* Estimate of 1.5% increase

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DEPARTMENT OF PUBLIC INSTRUCTION2019-20 REVENUE LIMIT WORKSHEET

DISTRICT:

1. 2018-19 Base Revenue (Funds 10, 38, 41) (from left) 123,139,8982. Base Sept Membership Avg (2016+.4ss, 2017+.4ss, 2018+.4ss)/3 (from left) 12,529

2018-19 General Aid Certification (18-19 Line 12A, src 621) + 50,473,711 3. 2018-19 Base Revenue Per Member (Ln 1 / Ln2) (with cents) 9,828.392018-19 Computer Aid Received (18-19 Line 12C, Src 691) + 482,038 4. 2019-20 Per Member Change (A+B+C) 175.002018-19 Hi Pov Aid (18-19 Line 12B, Src 628) + 0 A. Allowed Per-Member Change 175.002018-19 Aid for Exempt Personal Property (18-19 Line 12D, Src 691) + 604,532 B. Low Rev Incr (Enter DPI Adjustment) 0.002018-19 Fnd 10 Levy Cert (18-19 Line 14A, Levy 10 Src 211) + 73,110,543 C. Low Rev Dist in CCDEB (Enter DPI Adjustment) 0.002018-19 Fnd 38 Levy Cert (18-19 Line 14B, Levy 38 Src 211) + 860,474 5. 2019-20 Maximum Revenue / Member (Ln 3 + Ln 4) 10,003.392018-19 Fnd 41 Levy Cert (18-19 Line 14C, Levy 41 Src 211) + 2,858,407 6. Current Membership Avg (2017+.4ss, 2018+.4ss, 2019+.4ss)/3 (from left) 12,3902018-19 Aid Penalty for Over Levy (18-19 FINAL Rev Limit Wksht) - 9,829 7. 2019-20 Rev Limit, No Exemptions (Ln7A + Ln 7B) (rounded) 123,942,0022018-19 Total Levy for All Levied Non-Recurring Exemptions* - 5,239,978 A. Max Rev/Memb x Cur Memb Avg (Ln 5 x Ln 6) 123,942,002*NET 2019-20 Base Revenue Built from 18-19 Data (Line 1) = 123,139,898 B. Hold Harmless Non-Recurring Exemption 0

8. Total 2019-20 Recurring Exemptions (A+B+C+D+E) (rounded) 0A. Prior Year Carryover 0B. Transfer of Service 0C. Transfer of Territory/Other Reorg (if negative, include sign) 0D. Federal Impact Aid Loss (2017-18 to 2018-19) 0E. Recurring Referenda to Exceed (If 2019-20 is first year) 0

9. 2019-20 Limit with Recurring Exemptions (Ln 7 + Ln 8) 123,942,002Count Ch. 220 Inter-District Resident Transfer Pupils @ 75%. 10. Total 2019-20 Non-Recurring Exemptions (A+B+C+D+E+F+G+H+I) 4,136,168Line 2: Base Avg:((16+.4ss)+(17+.4ss)+(18+.4ss)) / 3 = 12,529 A. Non-Recurring Referenda to Exceed 2019-20 Limit 0

2016 2017 2018 B. Declining Enrollment Exemption for 2019-20 (from left) 1,390,471Summer FTE: 224 308 333 C. Energy Efficiency Net Exemption for 2019-20 (see pg 4 for details) 858,724% (40,40,40) 90 123 133 D. Adjustment for Refunded or Rescinded Taxes, 2019-20 13,064Sept FTE: 12,610 12,350 12,277 E. Prior Year Open Enrollment (uncounted pupil[s]) 0Special Needs F. Reduction for Ineligible Fund 80 Expenditures (enter as negative) 0Vouchers FTE G. Environmental Remediation Exemption 0

H. WPCP and RPCP Private School Voucher Aid Deduction 1,671,621I. SNSP Private School Voucher Aid Deduction 202,288

Total FTE 12,705 12,473 12,410 11. 2019-20 Revenue Limit With All Exemptions (Ln 9 + Ln 10) 128,078,17012. Total Aid to be Used in Computation (12A + 12B + 12C + 12D) 51,560,281

Line 6: Curr Avg:((17+.4ss)+(18+.4ss)+(19+.4ss)) / 3 = 12,390 A. 2019-20 October 15 Aid Certification → Cell is locked. 50,473,7112017 2018 2019 B. State Aid to High Poverty Districts (not all districts) 0

Summer FTE: 308 333 333 "Current Average" for use in 19-20 C. State Aid for Exempt Computers (Source 691) 482,038% (40,40,40) 123 133 133 Per-Pupil Aid calc (does not include D. State Aid for Exempt Personal Property (Source 691) 604,532Sept FTE: 12,350 12,277 12,153 Special Needs Voucher FTE

Special Needs or New ICS - Independent 13. Allowable Limited Revenue: (Line 11 - Line 12) 76,517,889Vouchers FTE Charter Schools FTE). (10, 38, 41 Levies)

Average without SNSP/ICS: 14. Total Limited Revenue To Be Used (A+B+C) Not >line 13 76,517,88912,390 Entries Required Below: Enter amnts needed by purpose and fund:

Total FTE 12,473 12,410 12,286 A. Gen Operations: Fnd 10 Src 211 72,800,758 (Proposed Fund 10)B. Non-Referendum Debt (inside limit) Fund 38 Src 211 858,724 (to Budget Rpt)

Line 10B: Declining Enrollment Exemption = 1,390,471 C. Capital Exp, Annual Meeting Approved: Fund 41 Src 211 2,858,407 (to Budget Rpt)Average FTE Loss (Line 2 - Line 6, if > 0) 139 15. Total Revenue from Other Levies (A+B+C+D) 9,608,501

X 1.00 = 139 A. Referendum Apprvd Debt (Fund 39 Debt-Src 211) 9,259,920 X (Line 5, Maximum 2018-2019 Revenue per Memb) = 10,003.39 B. Community Services (Fund 80 Src 211) 331,356 (to Budget Rpt)

Non-Recurring Exemption Amount: 1,390,471 C. Prior Year Levy Chargeback for Uncollectible Taxes (Src 212) 17,225 (to Budget Rpt)D. Other Levy Revenue - Milwaukee & Kenosha Only 0 (to Budget Rpt)

Fall 2019 Property Values (actuals have been loaded below) 16. Total Fall, 2019 ESTIMATED All Fund Tax Levy (14A + 14B + 14C + 15) 86,126,3902019 TIF-Out Tax Apportionment Equalized Valuation 10,117,760,624 Line 16 is the total levy to be apportioned in the PI-401. Levy Rate = 0.00851240

CELL COLOR KEY: Auto-Calc DPI Data District-Entered

Calculation Revised: 9/26/2018, New ICS - Independent Charter Schools FTE added to Line 2 and Line 6.

*For 2018-19 Non-Recurring Exemptions Levy Amount, enter actual amount for which district levied; (7B Hold Harmless, Non-Recurring Referenda, Declining Enrollment, Energy Efficiency Exemption, Refunded/Rescinded Taxes, Prior Year Open Enrollment Pupils, Reduction for Ineligible Fund 80 Expends, Environmental Remediation, Private School Voucher Aid Deduction, Private School Special Needs Voucher Aid Deduction)

September & Summer FTE Membership Averages

REMEMBER TO USE THE OCTOBER 15 AID CERTIFICATION WHEN SETTING THE DISTRICT LEVY.

2019-2020 Revenue Limit Worksheet

Line 1 Amount may Not Exceed Line 11 - (Line 7B+Line 10) of Final 18-19 Revenue Limit

DATA AS OF 5/31/2019, 7:55 AM

4.5 0 0New ICS - Independent Charter Schools FTE 0 0 0

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

Worksheet is available at: http://dpi.wi.gov/sfs/limits/worksheets/revenue

0 0 0New ICS - Independent Charter Schools FTE 0 0 0

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2019-2020 PRELIMINARY BUDGET · our revenue limit of only $826,429, or $66.70 per student for this...

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Transcript of 2019-2020 PRELIMINARY BUDGET · our revenue limit of only $826,429, or $66.70 per student for this...