Annual Budget Book - Wausau School District

Transcription

2016-2017
Budget Hearing and Annual Meeting
September 26, 2016
6:00 p.m.
Longfellow Administration Center
415 Seymour Street
Wausau, Wisconsin
WAUSAU SCHOOL DISTRICT
Longfellow Administration Center
415 Seymour Street • Wausau, WI 54402-0359 • 715-261-0500 • Fax 715-261-2503 • www.wausauschools.org
Robert Tess, CSRM, Chief Finance and Business Services Officer
September 26, 2016
Citizens of the Wausau School District,
As Chief Finance and Business Services Officer of the Wausau School District,
I wish to introduce the annual budget booklet. The following represents a
thorough process that began in November 2015 to responsibly align available
District resources with our mission to advance student learning, achievement
and success.
By viewing how we apply our limited financial and human resources through
the lens of our Shared Key Interests, the Board of Education, administration,
and staff will continue to place the needs of our students at the center of the
decision-making process. The result is a fiscally responsible and transparent
plan for stewardship to strengthen the confidence and trust of the community
towards our schools.
This school year brought much excitement surrounding the newly constructed
additions at six of our schools. Funded by taxpayer-approved bonds, new 4K
Learning Academies opened at G.D. Jones Elementary, Hawthorn Hills
Elementary, Riverview Elementary, and Thomas Jefferson Elementary. Also
opened for 2016-17 were new career and technology education classroom and
lab spaces at both Wausau East and Wausau West high schools. The usual
challenges that might be expected with six construction sites including
availability of materials, weather, and suitable foundation materials were all
overcome. Through some amazing coordination between contractors,
administration, District buildings and grounds personnel, building leadership,
teachers and staff, all six projects were completed on time and within our
projected budget.
The combination of an active insurance committee, continued employee
engagement, introduction of a new high deductible health plan option, and a
strong District-wide wellness initiative has allowed the District’s self-funded
health insurance plan to hold premiums steady for six years in a row. This
allowed the School Board to, once again, authorize employee salary increases
that meet or exceed cost of living indices for four consecutive years.
These are just some of the reasons why the District has been able to continue
providing safe, inviting, and flexible learning environments while maintaining
services and programming to deliver the high quality education that you are
accustomed to in the Wausau School District.
Thank you for your continued support and ongoing commitment to our
students; investing in them through education is the single best way to ensure
the future success of our community.
Sincerely,
Robert Tess, CSRM
Chief Finance and Business Services Officer
Mission Statement
It is the mission of the Wausau School District to advance student
learning, achievement, and success.
Shared Key Interests
• Advance student learning, achievement, and success by keeping it at
the heart and as the filter for our decision making.
• Utilize research-based curricula that reflects 21st Century themes and
applications and are responsive to the needs and potential of all
students, preparing them for a global society.
• Provide real-life, diverse learning opportunities with practical
applications in the classroom and beyond.
• Inform and engage the community in shaping educational strategy and
formulating responses to change.
• Attract, retain, and develop a high quality, diverse, creative, and
innovative workforce of leaders.
• Provide safe, secure, flexible, inviting, and well-maintained
environments that nurture student well-being and enhance teaching and
learning.
• Identify, integrate, and expand technology to foster adaptability and
maximize learning for all.
• Foster mutually beneficial partnerships and collaborations that expand
learning opportunities and resources.
Board of Education
Lance Trollop, President (2017)
Theresa R. Miles, Vice President (2019)
Jane A. Rusch, Treasurer (2019)
Yvonne Henning, Clerk (2017)
Kathi Whalen Geiger (2018)
Jeff Leigh (2017)
Beth Martin (2018)
Patrick McKee (2018)
Mary Thao (2019)
Administration
Dr. Kathleen Williams
Superintendent of Schools
Robert Tess
The Department of Business Services
This Report Has Been Prepared
By
Robert Tess
Noel Tordsen
Supervisor of Financial Services
and Data Processing
Janet Tews, General Ledger Specialist
TABLE OF CONTENTS
2016-2017 Budget Overview
Revenue Highlights
Expenditure Highlights
Budget Reconciliation Plan
Budget Adjustment Factors
Budget Cycle
1
2-3
4-12
13
14
15
2016-2017 Budget Summary
Budget Summary
16
17
2016-2017 Budget Detail
Fund 10 - General Fund Revenue Budget
Fund 10 - General Fund Expenditure Budget
Fund 27 - Special Education Revenue Budget
Fund 27 - Special Education Expenditure Budget
Fund 20 - Other Special Projects
Fund 38 - Debt Service Levy and Budget
Fund 38 - Debt Service Schedule
Fund 39 - Debt Service Levy
Fund 39 - Debt Service Budget
Fund 39 - Debt Service Detail
Fund 46 - Long Term Capital Improvement Trust Fund
Fund 49 - Capital Projects
Fund 50 - Food Service Fund Revenue Budget
Fund 50 - Food Service Fund Expenditure Budget
Fund 73 - Employee Benefit Trust Fund
Fund 80 - Community Service Fund
2016-2017 Tax Levy - Levy Related Information
Proposed Tax Levy
Equalized Tax Rate History
History of Equalized Valuation
18
19-20
21-24
26
27
29
31
32
34
35
37-42
43
44
46
47
49
51
52
53
54
55
2016-17 Budget Overview
1
Revenue Highlights
The 2016-17 General and Special Education Funds have three major sources of
revenues:
•
Local Property Tax is 33.93% of the revenue budget.
•
State Equalization, Chapter 220 Aids, and Computer Aid (General State
Aids) is 54.33% of the revenue budget. Chapter 220 Aid is intradistrict
integration aid for our choice program and results in a decrease in the property tax
levy.
•
Deductible Receipts fund the remaining 11.74% of the revenue budget. Examples
of deductible receipts are building rental fees, tuition received from other school
districts, student fees, federal grants, local grants, per pupil adjustment aid, and
other state sources of revenue.
The 2015-17 State Budget impacted District Revenues:
•
The District’s state aid increased 1.88% over prior year.
•
The 2016-17 maximum revenue limit of $10,219.99 per student is more than the
2015-16 base revenue limit per student. Revenue limit exemptions are estimated
to increase.
•
Increased the per pupil adjustment aid to $250/FTE for the 2016-17 fiscal year.
The per pupil adjustment aid was $150/FTE in 2015-16.
•
The Community Service Levy is no longer frozen at the 2012-13 amount,
however the DPI has further restricted its use.
Tax Levy
The Proposed 2016-17 Tax Levy consists of the levy for general fund operations,
levy for the debt service funds, and levy for community service. The total levy is
projected at $42,388,007 for a dollar decrease of $685,801 and a percentage decrease of
1.59%.
The gross mill rate will decrease from $11.46 per thousand dollars to $11.18 per
thousand. The mill rate percentage decrease would be 2.44% which represents a $28
decrease in school tax on a home valued at $100,000.
The general fund mill rate will decrease from $9.26 to $8.90, largely due to increased
property values and increased equalization aid. Fund 38 is used to account for debt
service related to the energy efficiency work in phase 2, this mill rate will increase from
$.36 to $.41. The fund 39 or referendum debt mill rate will increase from $1.73 to
$1.74. The community service mill rate will increase from $.12 to $.14 due to increased
funding for out-of-school enrichment programs.
The mill rate is based on the District’s projected equalized valuation increasing 0.88%.
2
Revenue Projection
The Preliminary Revenue Projection is $120,357,930 with $99,472,837 in the
General Fund. Final revenue numbers will be reevaluated before the final budget and
levy are set in early November. Factors that would change the revenue projection along
with the tax levy include:
1. September Membership Count - part of the revenue cap calculation.
The revenue budget is based on the revenue cap projection full-time equivalency
(FTE) enrollment of 8,338 for 2016-2017. This number includes FTE’s for summer
school. The budget will be adjusted in September to reflect actual FTE at that time.
2. Equalization Aid – calculated using the 2015-17 state budget and dependent on
the final 2015-16 actual expenditures. It is an estimated amount based on the July 1st
Aid Eligibility Worksheet along with 2015-16 unaudited expenditures.
Equalization Aid is projected to increase approximately $1 million. The state
equalization aid, the property tax, Chapter 220 aid, state aid for exempt computers
and Fund 38 non-referendum approved debt service comprise the revenue limit
which is $89,354,567 which is an increase of approximately $.2 million.
3. Grants - approval and/or disapproval of grants and grant awards after the annual
budget is prepared. Additional grants awarded after the annual budget is approved
will be added to revenues and expenses.
State Grants (S1-S4) - increased due to the addition of the Peer Review Mentoring
grant. Also additional funds available for the CTE Technical Certification and
Achievement Gap Reduction Program grants.
Federal Grants (F1-F9) – the budget for federal grants increased due to larger carry
over amounts for Title I, Title II A, and Title III. The increase was offset by the end
of Title II B, Wausau Engineering and Global Academy Dissemination, and two 21st
Century grants.
4. Transfer of Service - transfer of service exemptions received in excess of the
estimates by the Wausau School District would increase the revenue limit. If
transfers of service exemptions are below estimates, the revenue limit would
decrease.
5. Governmental Changes - any changes made by the Joint Finance Committee,
State Legislature, or the Governor to the school funding formula.
3
Expenditure Highlights
The preliminary General and Special Education expenditure budget reflects the
reconciliation plan previously approved by the Board along with several more recent
adjustments. The budget was reduced due to staffing reductions to balance irregularities,
savings from additional retirees, reducing natural gas budgets and administrative
restructuring. Additions to the budget include custodial staffing to cover additional
square footage, restructuring the Technology department, and the purchase of paperless
document software and equipment.
The salary/benefit portion of the General (Fund 10) and Special Education (Fund 27)
budgets, items K1 through L1, is $84,244,420 and represents 79.48% of the budgets.
Salaries increased 1.50% for all employee groups. The salary budgets increased $.1
million. All employees pay one-half of the WRS retirement contribution. The total
increase in benefits is approximately $.4 million. The non-salary/benefit portion, items
A1 through J7, is $22,266,479 and makes up the remaining 21.01%.
EXPENDITURES BY OBJECT
PURCHASED
SERVICES
13.98%
OTHER
6.54%
SALARIES
55.22%
BENEFITS
24.26%
A1 – B9 Elementary Schools
Elementary School Budgets (A1- A14) - are based on January membership counts with
the budget allocation of $95.75 per student. An additional $500 is allocated to those
schools with fewer than 200 students. Changes in individual budgets generally reflect the
changing number of students in each school, with no elementary school receiving less
than their January memberships. WSD 4K & Early Childhood Programs are funded at .6
FTE ($57.45) .
Montessori Charter School (1-6) (A15 and C7) - there are 106 elementary students and
3 middle school students in the Montessori Charter School with a budget allocation of
$7,212.80 and an additional $95.75 per elementary student and $120.50 per middle school
student.
Elementary Specialty Budgets (B1 – B6) – includes Library, Music, Art, Physical
Education, Gifted and Talented, and School Forest. The Library budget was increased to
include the additional amount allocated each spring by the DPI.
4
Four-Year-Old Kindergarten Budget (B7) – the payments to partner sites that provide
four-year-old Kindergarten are based on the number of children enrolled and number of
certified teachers provided by the off-campus locations.
Elementary User Fees (B8) – are based on the previous year’s user fee revenues.
C1 – D12 Secondary Schools
John Muir (C1) and Horace Mann (C4) – budgets reflect an increase in the number of
students at John Muir and decrease in the number of students at Horace Mann based on
the January membership count. Middle schools receive an allocation of $120.50 per
student.
Middle School Athletics (C2 and C5) - budgets reflect an increase in the number of
students at John Muir and decrease in the number of students at Horace Mann based on
the January membership count with an allocation of $24.54 per student. The amount of
the middle school user fees from the previous year are added to the per student allocation.
Middle School Art Budgets (C3) – this budget remained the same as the allocation
for 2015-16.
Enrich Excel Achieve Learning Academy Middle and High School (EEA) (Charter
School) (C6 and D11) - there are 15 middle school students and 66 high school students
in the EEA Learning Academy with a budget allocation of $7,212.80 and an additional
$120.50 per middle school student and $151.75 per high school student.
East High (D1) and West High (D2) - budgets reflect an increase in the number of
students at East High and a decrease in the number of students at West High based on the
January membership count. High schools receive an allocation of $151.75 per student.
High School Athletics (D5 and D6) – the amount of the high school user fee revenues
from the previous year are added to the high school athletics department base budgets.
The base budget consists of a fixed amount per school and an allocation divided equally
based on the total number of athletes participating in athletics at each school the previous
school year.
Wausau Engineering & Global Leadership Academy (EGL) (Charter School) (D12)
- there are 81 high school students in the EGL with a budget allocation of $7,212.80 and
$151.75 per student.
Wausau International Student Program (D13) – the program was established in 2016.
It allows enrollment of international students through paid tuition. There are four students
in the program for the 2016-17 school year.
E1 – E7 Pupil Services
Guidance and Juvenile Detention Center (E1) - the Juvenile Detention Center serves
over 400 students each year.
5
District at Risk (E2) - reflects the cost of per hour instruction set by the State for the
program at Northcentral Technical College. NTC provides East and West High Schools
with a total of 105 student slots throughout the school year, and provides a summer
school program as well. These students receive an alternative education curriculum and
the opportunity to graduate. Wausau Fresh Start Alternative School and school resource
officers are also under this budget.
Health Services (E3) – includes regional childhood immunization network connect, First
Aid and CPR classes, and other nursing services.
Positive Behavioral Interventions and Supports (E4) – this budget was used to
identify, adapt, and sustain effective school-wide behavioral practices.
Pupil Services (E5) – this budget is used for student cumulative files and staff training.
Student Tuition & Travel (E6) - represents costs for transporting Deaf and Hard of
Hearing students to and from Delavan, transporting Visually Impaired students to and
from Janesville, parent expenses for conferences held in Delavan and Janesville, and
room and board costs for boarding homes in Wausau.
Medicaid School Based Services (E7) – consulting services provided by Kompas Care.
S1 – S4 and F1 – F14 Grant Overview
Estimated non-salary/benefit expenses of grants are accounted for in these budgets.
Known salaries and benefits funded by these grants are budgeted with all other
salaries/benefits. Decreases in budgets may reflect the different allocation of total grants
between non-salary and salaried portions, or a decrease in grant amounts or number of
grants awarded.
Another variation occurs with budget carryovers. The budget may be less or more than
the previous year depending on the amount carried over into this year and from next year
to the following year. The budget will be adjusted for actual carryover after the 20152016 audit is completed.
Some grants operate on a calendar year or an adjusted year, i.e., November through the
following October. The grant may end in December 2016 or at some other time during
the year. Where possible, these are noted below. In addition, budget revisions to grants
may be needed to cover salaries and benefits after staff adjustments. These changes are
made before the budget becomes final in November.
S1 – S6 State Grant Detail
AGR – Achievement Gap Reduction Program (S1) - is a program to reduce the
pupil/teacher ratio to 18:1 in early elementary grades (K-3). This program is currently in
place at six of our elementary schools: Franklin, Grant, G.D. Jones, Hawthorn Hills,
Lincoln, and Thomas Jefferson. Funding is based on the number of students eligible for
free and reduced lunch in each school at the grade levels involved. We project the full
allocation is necessary to fund salaries and benefits for staff involved with schools in this
grant, therefore, no funds are available for other expenditures.
6
Wisconsin Educator Effectiveness (S2) - this grant provides local educational agencies
$80 per educator to implement the Wisconsin Educator Effectiveness System. The grant
is to cover costs associated with system development, training, software, support,
resources, and ongoing refinement.
CTE Technical Certification (Act 59) (S3) - incentivizes school districts to support
career and technical education (CTE) programming which results in an industryrecognized certification designed to mitigate workforce shortages in industries or
occupations that are experiencing a workforce shortage as determined by the Department
of Workforce Development (DWD) and the Wisconsin Technical College System
(WTCS). Funds received from this grant will go to support those CTE programs, and
assist pupils in graduating with industry-recognized certifications in those industries and
occupations.
Peer Review and Mentoring (S4) – supports induction, mentoring, and peer review
activities for initial educators, for the purpose of expanding current practices for peer
review and mentoring, and encouraging experimental or pilot programs.
F1 – F15 Federal Grant Detail
Carl D. Perkins Career and Technical Education (CTE) Act of 1998 (F1) - provides
resources to secondary and postsecondary career and technical education programs to
support innovation and program improvement. States receive Basic State Grant funding
that is then distributed by formula to eligible recipients, including high schools, area
career and technical schools, and community and technical colleges. The Perkins Act
also supports seamless pathways from high schools to postsecondary experiences through
the Tech Prep program that offers articulated postsecondary credit, integrates academic
and technical skills, and leads students to industry-recognized credentials, certificates, or
degrees in high wage, high skill, or high demand career fields; provides funds for critical
national research and dissemination of best practices; and authorizes occupational and
employment information activities to guide students in education and career choices.
Title I - Improving Basic Programs (F2) - are compensatory federally-funded programs
designed to provide additional resources to schools with high poverty rates to improve
student achievement in the core academic areas. The services are to be supplementary,
not to supplant District responsibilities. Carry-overs are a factor in budgeted allocation
differences.
Title II A – Teacher and Principal Training and Recruiting (F3) - is a federally
funded grant used to increase student achievement through professional development
activities, increasing the number of highly qualified teachers in the classroom and highly
qualified principals in schools, and holding schools accountable for improvements in
student achievement.
7
Title II B -Mathematics and Science Program Partnership Grant – STEM for the
Future (F4) – this grant is a three year grant that ended August 2015 from the
Wisconsin Department of Public Instruction to improve the academic achievement of
students in Science, Technology, Engineering and Math. Wausau partnered with
Rhinelander School District and the University of Wisconsin – Marathon Campus to
enhance the content knowledge and teaching skills of classroom teachers in the STEM
areas. Teachers will also increase their inquiry-based, contextualized, and constructivist
pedagogy knowledge and develop a comprehensive system of instruction based on the
new Common Core State Standards and the Next Generation Science Standards. This
grant focuses on summer learning institutes and peer coaching during the school year.
Title III – English Language Acquisition (F5) – this is federal funding to help develop
programs for children and youth with limited English proficiency. These programs also
encourage parental and community involvement to ensure that all students meet the
same state academic standards. These funds are tied into our ACCESS for ELL’s
assessment and are used to develop English and content area proficiency.
The 21st Century Grant (F6) - provides funds to create community learning centers that
allow students to experience academic support and enrichment activities that
complement established curriculum. Educational development and literacy opportunities
are also offered to family members of involved students at these centers. The funding for
the grants at G.D. Jones and Hawthorn Hills ended September 2015.
Supporting School Success Through Coordinated School Health – (F7) – provides
funds to improve adolescent health through coordinated approaches to school-based
HIV/STD and pregnancy prevention education and creating safe and supportive learning
environments. Also, to prevent and reduce the risk factors associated with childhood
obesity, while implementing strategies to improve management and care of students with
chronic health conditions.
Wausau Engineering and Global Academy Dissemination (F8) - the intent of
Dissemination and Dissemination Renewal grants is to support the continued
development and replication of successful charter schools. These efforts may encompass
a variety of options from creating a product(s) to developing and delivering services that
grantees may provide to other authorizers and developers of charter schools.
Assessment instruments, curricula, consulting on governance board development,
training, or creating a network of successful schools are some examples of uses for a
Dissemination grant. The funding for this grant concluded July 2015.
Wisconsin Mental Health Project (F9) - this grant provides funds to three of our
schools involved in the project. Funds will support each school in professional
development in the area of responding to the unique needs of students with mental health
needs.
Flow Through, and IDEA Preschool Flow Through (F10-F11) Fund 27 - funds are
provided to school districts on an entitlement basis for programs and services to children
with disabilities ages 3-21. Funds may be used for staffing, educational materials,
equipment, and other costs to provide special education and related services, as well as
supplementary aids and services, to children with disabilities.
8
Indian Education (F12) Other Fund 20 – this is federal funding that is to assist Native
American Students and their families in educational instruction including academic
achievement in reading and mathematics, activities and programs that encourage parental
involvement in education and self-esteem building, and support of activities and
programs that enhance and enrich Native American cultural understanding.
Academic and Behavioral Linked Education (F13) Other Fund 20 – this grant
provides full time counselors at seven elementary schools and training for elementary
guidance counselors. Grant funding ended September 2015.
Holistic, Academic & Behavior Integration through Tiered Supports (HABITS)
(F14) Other Fund 20 – this is a federal grant that promotes Positive Behavioral
Interventions and Supports (PBIS) within 20 of our District's schools. It provides the
District with two PBIS External Coaches, 25 Internal Coaches, 2 additional School Social
Workers, a halftime School Counselor, and PBIS building and District support materials,
staff training, and behavior curriculum to support staff and student success.
G1 – G10 Curriculum/Instruction
Education Department (G1) – budget includes PK-12 texts, resources, materials,
curriculum development, professional development and International Baccalaureate and
Advanced Placement supports. The 2016-17 budget increased $370,377 to cover the cost
of early literacy materials and will be reduced in 2017-18.
Summer Learning (G2) – academic summer classes for grades PK-12 related to
instruction that is offered during the regular school year.
Youth Options/Course Options (G3) - funds for tuition, books, and fees for our
students to take classes at NTC, UWMC or other public K-12 schools.
Research (G4) - is a budget covering District statistics. Expenses for such things as the
school census, acquisition of birth records, and registration forms are included in this
budget.
ELL – English Language Learners (G5) - covers ELL instructional costs not including
salaries. All ELL students are assessed in reading, writing, speaking, and listening every
year. The budget allocation is $18.13 per student with an English proficiency level of 1-5.
Instructional Services (G7) - is for instructional materials, curriculum assessment and
development, and professional development.
Technology (G8) - this budget is used for expenses related to the operations of
administrative and instructional technology systems. Examples of expenditures from this
budget are: internet connection fees, workstations replacements and upgrades, tablets,
networking equipment and district-wide software such as a student information system
and library automation software. A one-time budget increase is due to carryover of 201516 funds and sale of obsolete equipment.
9
AmeriCorps Workers (G9) – is used to assist the district with costs that are identified as
needed to operate programming for our language learners. It includes intervention
staffing and tutoring in content areas.
District Testing (G10) – this budget is used to support organization, implementation and
administration of the Wausau School District and state mandated assessments in grades
Pre-K thru twelve.
H1 - H12 Operations/Buildings and Grounds
Pupil Transportation (H1) - includes costs for all pupil transportation (excluding field
trips) . The 2016-17 contract and projected fuel prices were considered when estimating
transportation costs.
A.C. Kiefer Transportation (H2) - includes busing of four-year-old Kindergarten and
all other A.C. Kiefer students. This budget has been combined with the Pupil
Transportation budget (H1).
The Buildings and Grounds Operations (H3) - includes all building operating expenses
other than utilities. The District cleans and maintains facilities encompassing
approximately 1,895,000 square feet as well as approximately 400 acres on 24 sites. The
District also owns approximately 570 acres of school forest property.
Capital Projects (H4) the major projects for this year include: Roofing at Franklin,
pavement at John Marshall, Wausau East, Horace Mann and Stettin, flooring
replacement District wide and concrete replacement at six schools.
Energy Efficiency Exemption (H5) – On September 8, 2014 the Board passed a
resolution to exceed the revenue limit by $1.6 million on a non-recurring basis to fund
phase 1 of District-wide energy efficiency projects. The energy efficiency projects
included remodeling and repairs at the District buildings and grounds, exterior lighting
upgrades, building envelope improvements, window replacements, and integrated
technology upgrades. Due to improved efficiency of District operations, annually the
District anticipates savings in utility, maintenance and repair costs and avoidance of
operational costs. Phase 1 was completed in 2015-16.
Operations and Print Shop (H6) – costs related to centralized print shop located at the
maintenance and operations building. The budget was based on the amount of revenue
expected in 2016-17.
Utilities (H7) - the 2015-16 costs, corresponding weather, and projected prices were
considered when setting the 2016-17 utilities budget. The District is limiting the cost of
utility increases by working with a third party to transport natural gas and leverage
contract purchasing. The natural gas budget has been reduced by $75, 000 in 2016-17
and $25,000 future years.
Business/Central Office (H8) - includes the following costs: District audit; data
processing; security, printing of checks, financial software, payroll forms, purchase
orders, etc.; and travel reimbursement to District teachers, administrators, and staff who
use their personal auto for required travel between schools.
10
Private School Voucher Program (H9) – the Wisconsin Parental Choice Program
allows families who qualify to receive vouchers for their children to attend participating
private schools. Depending upon the number of students residing in a given district who
are awarded vouchers, additional revenue limit shall be granted to allow the resident
district to tax for these vouchers and apply the revenue towards the expense of the
vouchers. Any school district is limited by 1% of the total district membership to be
awarded vouchers for the 2016-17 budget cycle the voucher revenue limit exemption and
associated expense is projected to be approximately $345,000.
District Insurances (H10) - includes workers' compensation, general liability, auto,
umbrella, errors and omissions, crime, property, and boiler coverage. District Insurance
budgets were increased by 3%.
Interest on Short Term Loan/Bond Anticipation Note (H11) – covers the interest
expense on short term loan/bond anticipation notes or a line of credit. The District does
not need to borrow at this time.
Transit of State Aid (H12) – categorical aid returned to other districts for special
education tuition paid in the prior year.
J1 – J7 District-Wide
Instructional Equipment (J1) – includes cost of replacing equipment at elementary
schools. The replacements are done on an as needed basis.
Board of Education/Supt's Office (J2) and Communications (J3) - includes costs for:
CESA administration, elections; legal fees, consultants to the board, District printing,
postage, and advertising expenses; employee recognition programs; and board and
superintendent expenses.
Human Resources (J4) – includes expenses related to the operations of the Human
Resources Department such as employee recruitment, screening and hiring, preemployment physicals and criminal background checks, the employee assistance
program, and technology-based systems that support efficient human resources
management. The budget was increased $33,000, including a one-time budget increase
of $30,000 for setup, software and equipment for a paperless document storage system
and $3,000 for ongoing expenses for the storage system.
Wellness (J5) – is used to enhance the quality of life for employees by initiating a variety
of wellness programs that encourage healthy lifestyle choices beneficial to the employees
and the District.
Open Enrollment Tuition (J6) - is the tuition paid for students open enrolling in other
districts. We count these students for revenue limit purposes and receive state aid for
them.
Employment Services (J7) –represents contracted services through an employment
agency used by Buildings and Grounds, Technology, and Library Media departments in
lieu of salary and benefits for certain part time, temporary and substitute employees.
11
K1 – L1 Salaries and Benefits
Salaries and Benefits (K1-L1) - $84,244,420 includes estimated salary and benefit increases less
budget reductions. Salaries were increased 1.50% for all employee groups. Other changes are
reflective of staffing adjustments.
Benefits (L1)
•
Retirement for 2016-17 is based on the total contribution rate for qualifying salaries. The
rate for 2016 is 13.2%. The rate for 2015 was 13.6%. The rate used in the budget for
2017 is 13.6%. All employee groups are required to pay one- half of the WRS rate (6.6%
in 2016 and a projection of 6.8% in 2017).
•
Health Insurance premiums for 2016 were held at the 2015-16 rates. This is the sixth
year without an increase. A high deductible health plan option was offered in 2016 and
savings from this plan are reflected in the budget. The insurance committee will work in
2016-17 on benefit changes to offset increases needed for 2017.
•
Dental insurance premiums will remain the same as the 2015-16 rates. The dental rates
have not been increased for six years.
12
Budget Reconciliation Plan
Following a series of Committee and Board presentations and much collaboration by
District administration, a reconciliation plan was approved as part of the initial 2016-17
budget by the Board of Education April 25, 2016.
Fund 10
Description
Amount
Running Total
Fund 80
Description
Amount
13
Running Total
Budget Adjustment Factors
1% of Total Levy
= $
423,880
1% of General Fund Levy
= $
337,606
1% of General Fund Budget
= $
994,728
1% of State Equalization Aids (Includes Chapter 220 and Computer Aid)
= $
540,452
1 Cent on the Mill Rate
= $
37,914
1% of General Fund Salaries and Benefits
= $
703,074
1% of Special Education Fund Salaries and Benefits
= $
139,370
14
Budget Cycle
It is the mission of the Wausau School District to advance student learning, achievement, and success
15
2016-17 Budget Summary
16
2016-17 REVENUES AND EXPENDITURES - ALL FUNDS
September 26, 2016
2016-17
BUDGET
FUND 10 - GENERAL FUND
REVENUE & OTHER FINANCING SOURCES
2015-16 INCREASE
BUDGET DECREASE PERCENT
99,472,837
97,816,945
1,655,892
1.69%
91,220,967
8,769,870
89,531,741
8,642,592
1,689,226
127,278
1.89%
1.47%
FUND 27 - SPECIAL PROJECTS FUND: SPECIAL EDUCATION
6,520,063
OPERATING TRANSFER TO FUND 27
8,769,870
6,159,471
8,642,592
360,592
127,278
5.85%
1.47%
EXPENDITURES & OTHER FINANCING USES
OPERATING TRANSFER TO FUND 27
15,289,933
14,802,063
487,870
3.30%
OTHER FUND 20 - SPECIAL PROJECTS FUND
839,230
839,230
886,022
886,022
-46,792
-46,792
-5.28%
-5.28%
FUND 38 - DEBT SERVICE
1,560,400
1,573,650
1,306,242
1,181,917
254,158
391,733
19.46%
33.14%
FUND 39 - DEBT SERVICE
6,579,806
6,641,257
6,517,345
6,210,111
62,461
431,146
0.96%
6.94%
FUND 49 - CAPITAL PROJECTS
10,000
18,347,112
39,595,000
29,512,900
-39,585,000
-11,165,788
-99.97%
-37.83%
FUND 50 - FOOD SERVICE
4,788,300
4,788,300
4,947,900
4,947,900
-159,600
-159,600
-3.23%
-3.23%
FUND 73 - EMPLOYEE BENEFIT TRUST FUND
NET REVENUE & OTHER FINANCING SOURCES
NET EXPENDITURES & OTHER FINANCING USES
100,094
0
96,597
0
3,497
0
3.62%
N/A
FUND 80 - COMMUNITY SERVICE FUND
487,200
822,470
437,200
762,208
50,000
60,262
11.44%
7.91%
-37,277,514
127,278
-37,404,792
-22.40%
1.47%
-23.71%
TOTAL REVENUE & OTHER FINANCING SOURCES ALL FUNDS
GROSS TOTAL REVENUES
INTERFUND TRANSFERS
NET TOTAL REVENUES
129,127,800
8,769,870
120,357,930
166,405,314
8,642,592
157,762,722
TOTAL EXPENDITURES & OTHER FINANCING USES ALL FUNDS
GROSS TOTAL EXPENDITURES
INTERFUND TRANSFERS
NET TOTAL EXPENDITURES
148,292,789
8,769,870
139,522,919
17
156,477,454
8,642,592
147,834,862
-8,184,665
127,278
-8,311,943
-5.23%
1.47%
-5.62%
2016-17 Fund 10
Budget Detail
18
2016-17 DETAILED REVENUE BUDGET
September 26, 2016
FUND 10
INCREASE
2016-17
2015-16 DECREASE
BUDGET
BUDGET
(-)
PERCENT
SOURCE
LOCAL SOURCES
Property Tax Levy
Property Tax Chargebacks
Mobile Home Tax
$33,748,974
11,627
16,000
$34,801,394
11,627
18,000
-$1,052,420
0
-2,000
-3.02%
0.00%
-11.11%
1,000
30,000
1,500
23,000
-500
7,000
-33.33%
30.43%
89,000
100,000
10,000
90,000
88,000
100,000
10,000
0
1,000
0
0
90,000
1.14%
0.00%
0.00%
N/A
75,000
65,000
10,000
15.38%
45,000
25,000
58,000
202,000
375,000
30,000
40,000
25,000
57,916
2,000
375,000
27,084
5,000
0
84
200,000
0
2,916
12.50%
0.00%
0.15%
10000.00%
0.00%
10.77%
$34,906,601 $35,645,521
-$738,920
-2.07%
Summer Learning
Other Payments for Services
Admissions Athletics
Athletic User Fees
Student Fees
Wausau International Student Program
Interest on Investments
Rentals
Parking Lot Fees
Miscellaneous Local Sources
Sale of Obsolete Equipment
Refunds: Workers Compensation, E-rate, Insurance
Refund of Indirect Grant Costs
TOTAL LOCAL SOURCES
OTHER SCHOOL DISTRICT
Open Enrollment Tuition
$2,036,791
$1,775,000
$261,791
14.75%
$2,036,791
$1,775,000
$261,791
14.75%
1,856,783
54,560
79,880
25,000
1,835,631
54,560
62,000
0
21,152
0
17,880
25,000
1.15%
0.00%
28.84%
N/A
$2,016,223
$1,952,191
$64,032
3.28%
$53,257,697
450,000
224,303
563,193
205,000
161,215
330,703
2,099,500
30,000
$52,274,465
475,000
200,023
572,313
205,000
160,000
305,000
1,274,850
30,000
$983,232
-25,000
24,280
-9,120
0
1,215
25,703
824,650
0
1.88%
-5.26%
12.14%
-1.59%
0.00%
0.76%
8.43%
64.69%
0.00%
$57,321,611 $55,496,651
$1,824,960
3.29%
TOTAL OTHER SCHOOL DISTRICT
STATE GRANTS
S1
S2
S3
S4
AGR - Achievement Gap Reduction Program
Wisconsin Educator Effectiveness
CTE Technical Certification
Peer Review Mentoring
TOTAL STATE GRANTS
STATE AIDS
Equalization Aid
ELL Aid
Chapter 220 - Intradistrict Integration Aid
State Aid for Exempt Computers
Juvenile Detention Center
Transportation Aid
Library Aid
Per Pupil Adjustment Aid (2016-17)
In Lieu of Tax
TOTAL STATE AIDS
19
September 26, 2016
FUND 10
INCREASE
2016-17
2015-16 DECREASE
BUDGET
BUDGET
(-)
PERCENT
SOURCE
FEDERAL GRANTS
F1
F2
F3
F4
F5
F6
F7
F8
F9
Carl Perkins (Vocational)
Title I - Improving The Academic Achievement of The Disadvantaged
Title II A - Teacher and Principal Training and Recruiting Fund
Title II B - Mathematics and Science Partnership
Title III - English Language Acquisition
21st Century - Jefferson, Lincoln
Supporting School Success Through Coordinated School Health
Wausau Engineering and Global Academy Dissemination
Mental Health
TOTAL FEDERAL GRANTS
GRAND TOTAL
20
$75,234
2,164,952
619,382
0
207,389
112,154
6,500
0
6,000
$72,585
1,936,222
551,968
52,961
172,445
130,521
4,200
20,680
6,000
$2,649
228,730
67,414
-52,961
34,944
-18,367
2,300
-20,680
0
3.65%
11.81%
12.21%
-100.00%
20.26%
-14.07%
54.76%
-100.00%
0.00%
$3,191,611
$2,947,582
$244,029
8.28%
$99,472,837 $97,816,945
$1,655,892
1.69%
2016-17 DETAILED EXPENDITURE BUDGET
September 26, 2016
FUND 10
2016-17
BUDGET
LOCATION
2015-16
BUDGET
INCREASE
DECREASE
(-)
PERCENT
ELEMENTARY SCHOOLS
Jan-16
FTE
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
A14
A15
Franklin
Grant
G.D. Jones
Hawthorn Hills
Hewitt-Texas
Jefferson
John Marshall
Lincoln
Maine
Rib Mountain
Riverview
Stettin
South Mountain
WSD 4K & Early Childhood Programs
Montessori (K-5)
303
231
266
245
112
387
330
278
243
228
373
300
227
362
106
$29,012
$22,118
$25,470
$23,459
$11,224
$37,055
$31,598
$26,619
$23,267
$21,831
$35,715
$28,725
$21,735
$34,700
$17,363
$30,736
22,310
25,278
24,704
13,426
38,492
32,842
26,714
23,172
22,884
36,098
29,874
21,544
36,308
15,543
-$1,724
-192
192
-1,245
-2,202
-1,437
-1,244
-95
95
-1,053
-383
-1,149
191
-1,608
1,820
-5.61%
-0.86%
0.76%
-5.04%
-16.40%
-3.73%
-3.79%
-0.36%
0.41%
-4.60%
-1.06%
-3.85%
0.89%
-4.43%
11.71%
A
SCHOOLS
3,991
$389,891
$399,925
-$10,034
-2.51%
B1
B2
B3
B4
B5
B6
B7
B8
Library
Music, Elementary
Art, Elementary
Phy Ed., Elementary
Gifted & Talented
School Forest
Four-year-old Kindergarten
Elementary User Fees
$330,703
12,833
20,913
12,974
13,789
6,710
488,448
1,795
$257,100
12,833
20,913
12,974
13,789
6,710
542,720
2,454
$73,603
0
0
0
0
0
-54,272
-659
28.63%
0.00%
0.00%
0.00%
0.00%
0.00%
-10.00%
-26.85%
B
PROGRAMS
$888,165
$869,493
$18,672
2.15%
$1,278,056
$1,269,418
$8,638
0.68%
$114,475
40,355
12,358
85,555
29,568
9,020
362
$113,270
39,339
12,358
92,183
32,294
9,864
362
$1,205
$1,016
$0
-$6,628
-$2,725
-$844
$0
1.06%
2.58%
0.00%
-7.19%
-8.44%
-8.56%
0.00%
$291,693
$299,668
-$7,976
-2.66%
TOTAL ELEMENTARY
SECONDARY SCHOOLS
FTE
C1
C2
C3
C4
C5
C6
C7
John Muir
Athletics, John Muir
Art Middle Schools
Horace Mann
Athletics, Horace Mann
EEA Learning Academy Middle School
Montessori (6)
C
MIDDLE SCHOOLS
950
710
15
3
21
September 26, 2016
FUND 10
2016-17
BUDGET
LOCATION
D1
D2
D3
D4
D5
D6
D7
D8
D9
D10
D11
D12
D13
East High
West High
Art, East
Art, West
Athletics, East
Athletics, West
Athletics, State Competitions
Music, Secondary
Secondary Physical Education
LVEC/Career Center
EEA Learning Academy High School
EGL
Wausau International Student Program
D
HIGH SCHOOLS
1,025
1,329
66
81
TOTAL SECONDARY
2015-16
BUDGET
INCREASE
DECREASE
(-)
PERCENT
$155,544
$201,676
9,712
9,688
124,993
157,680
48,500
81,356
35,374
8,836
10,016
19,505
42,000
$153,268
203,800
9,712
9,688
128,738
153,652
48,500
81,356
35,374
8,836
8,802
17,684
0
$2,276
-2,125
0
0
-3,745
4,028
0
0
0
0
1,214
1,821
42,000
1.49%
-1.04%
0.00%
0.00%
-2.91%
2.62%
0.00%
0.00%
0.00%
0.00%
13.79%
10.30%
N/A
$904,879
$859,409
$45,470
5.29%
$1,196,572
$1,159,077
$37,494
3.23%
$20,113
663,965
28,162
0
9,700
$20,113
663,965
28,162
25,220
9,700
$0
0
0
-25,220
0
0.00%
0.00%
0.00%
-100.00%
0.00%
$721,940
$747,160
-$25,220
-3.38%
0
54,560
72,380
11,500
0
54,560
52,000
0
$0
$0
$20,380
$11,500
N/A
0.00%
39.19%
N/A
$138,440
$106,560
$31,880
29.92%
$64,234
464,952
349,382
0
82,389
48,393
4,325
0
$4,500
$60,985
303,097
89,641
30,236
44,340
44,346
4,200
2,140
$6,000
$3,249
161,855
259,741
-30,236
38,049
4,047
125
-2,140
-$1,500
5.33%
53.40%
289.76%
-100.00%
85.81%
9.13%
2.98%
-100.00%
-25.00%
$1,018,175
$584,985
$433,190
74.05%
PUPIL SERVICES
E1
E2
E3
E4
E5
E
Guidance and Juvenile Detention Center
District at Risk
Health Services
Positive Behavioral Interventions and Supports
Pupil Services
TOTAL PUPIL SERVICES
STATE GRANTS
S1
S2
S3
S4
AGR - Achievement Gap Reduction Program
Wisconsin Educator Effectiveness
CTE Technical Certification
Peer Review Mentoring
S
TOTAL STATE GRANTS
FEDERAL GRANTS
F1
F2
F3
F4
F5
F6
F7
F8
F9
Carl Perkins
Title I - Improving The Academic Achievement of The Disadvantaged
Title IIA - Teacher and Principal Training and Recruiting Fund
Title IIB - Mathematics and Science Partnership
Title III - English Language Acquisition
21st Century - Jefferson, Lincoln
Supporting School Success Through Coordinated School Health
Wausau Engineering and Global Academy Dissemination
Wisconsin Mental Health Project
F
22
September 26, 2016
FUND 10
2016-17
BUDGET
LOCATION
2015-16
BUDGET
INCREASE
DECREASE
(-)
PERCENT
998,350
306,805
CURRICULUM / INSTRUCTION
G1
G2
G3
G4
G5
G7
G8
G9
G10
Education Department
Summer Learning
Youth Options, Course Options, Wisconsin Virtual School
Research
ELL
Instructional Services
Computer Maintenance/Upgrade
AmeriCorps Workers
District Testing
G
TOTAL CURRICULUM / INST.
1,163
$1,210,502
40,300
54,000
1,455
21,085
16,256
2,038,374
93,605
26,230
$840,165
40,300
28,000
1,455
23,314
16,256
1,694,696
67,375
26,230
$370,337
0
26,000
0
-2,229
0
343,678
26,230
0
44.08%
0.00%
92.86%
0.00%
-9.56%
0.00%
20.28%
38.93%
0.00%
$3,501,807
$2,737,791
$764,016
27.91%
$2,316,596
0
2,891,705
1,008,400
0
16,635
2,517,944
244,267
344,226
875,500
164,900
$2,201,179
67,052
2,891,705
1,008,400
405,130
16,635
2,572,827
244,267
354,242
850,000
164,900
$115,417
-67,052
0
0
-405,130
0
-54,883
0
-10,016
25,500
0
5.24%
-100.00%
0.00%
0.00%
-100.00%
0.00%
-2.13%
0.00%
-2.83%
3.00%
0.00%
$10,380,173
$10,776,337
-$396,164
-3.68%
$76,048
145,917
95,020
99,463
9,031
2,002,944
250,000
$76,048
145,917
95,020
66,463
9,031
1,333,750
121,250
$0
0
0
33,000
0
669,194
128,750
0.00%
0.00%
0.00%
49.65%
0.00%
50.17%
106.19%
$2,678,423
$1,847,479
$830,944
44.98%
$20,913,585
20.92%
$19,228,807
19.59%
$1,684,779
8.76%
OPERATIONS / BUILDINGS & GROUNDS
H1
H2
H3
H4
H5
H6
H7
H8
H9
H10
H11
Pupil Transportation
A.C. Kiefer Transportation
Buildings & Grounds Operations
Capital Projects
Energy Efficiency Exemption
Operations & Print Shop
Utilities
Business/Central Office
Private School Voucher Program
District Insurances
Interest/Short-term/Bond Anticipation Note
H
TOTAL OPER. / B&G
DISTRICT-WIDE
J1
J2
J3
J4
J5
J6
J7
Instructional Equipment
Board of Ed/Supt's Office
Communications
Human Resources Department
Wellness
Employment Services
J
TOTAL DISTRICT-WIDE
TOTAL NON-SALARY/BENEFIT
PERCENT OF TOTAL BUDGET
23
September 26, 2016
FUND 10
2016-17
BUDGET
LOCATION
131
161
164
166
167
171
172
173
174
175
176
178
180
181
182
184
185
186
187
188
189
194
195
K
Board Salaries
Administrators
Other Professional
Principals
Assistant Principals
Instructional Subs
Other Certified Teachers
Contracted Subs
Professional Health
Teachers
Long Term Subs
Coaching
Administrative Assistants
Custodial
Teacher Aides
Attendance
Technical Staff
Secretarial/Clerical
Maintenance
Enrollment Aides
Seasonal Custodians
Other Supervisors
Misc. Payrolls
PERCENT
$27,823
$428,883
$1,137,036
$1,826,892
$700,281
$93,915
$1,513,483
$275,000
$104,433
$32,035,337
$300,000
$770,819
$266,681
$3,600,019
$2,438,483
$48,212
$920,857
$1,852,022
$104,921
$41,550
$2,000
$165,656
$175,832
$27,823
415,010
1,120,183
1,795,270
688,815
82,791
1,490,234
275,000
102,070
32,695,313
265,000
756,797
262,740
3,481,172
2,400,622
47,498
809,567
1,822,863
100,408
69,402
2,000
163,243
173,380
$0
13,873
16,853
31,622
11,466
11,124
23,249
0
2,363
-659,976
35,000
14,022
3,941
118,847
37,861
714
111,290
29,159
4,513
-27,852
0
2,413
2,452
0.00%
3.34%
1.50%
1.76%
1.66%
13.44%
1.56%
0.00%
2.32%
-2.02%
13.21%
1.85%
1.50%
3.41%
1.58%
1.50%
13.75%
1.60%
4.49%
-40.13%
0.00%
1.48%
1.41%
$48,830,135
$49,047,201
-$217,066
-0.44%
Retirement Employer
Retiree Health
Other Employee Benefits
Medicare Portion/Social Security
Social Security
Group Life Insurance
Dental Insurance
Health Insurance
Disability Insurance
College Credit Reimbursement
Annuity Payments
Membership Reimbursement
$3,268,831
$1,172,006
$20,000
$697,982
$2,979,941
$103,290
$859,391
$12,153,198
$156,607
$40,000
$18,000
$8,000
$3,255,672
1,078,042
13,283
701,085
2,993,188
103,749
842,566
12,002,410
199,738
40,000
18,000
8,000
$13,159
93,964
6,717
-3,103
-13,247
-459
16,825
150,788
-43,131
0
0
0
0.40%
8.72%
50.57%
-0.44%
-0.44%
-0.44%
2.00%
1.26%
-21.59%
0.00%
0.00%
0.00%
TOTAL BENEFITS
$21,477,246
$21,255,733
$221,513
1.04%
TOTAL SALARY & BENEFITS
$70,307,381
70.31%
$70,302,934
71.61%
$4,447
0.01%
8,642,592
127,278
1.47%
$98,174,333
$1,816,504
1.85%
TOTAL SALARIES
0
BENEFITS
L1
212
218
219
221
222
230
243
248
251
291
292
299
PERCENT OF TOTAL FUND 10 BUDGET
TRANSFER TO FUND 27
A
INCREASE
DECREASE
(-)
SALARIES
K1
L
2015-16
BUDGET
$
TOTAL FUND 10 BUDGET
8,769,870
$99,990,837
24
$
2016-17 Fund 27
Budget Detail
25
September 26, 2016
FUND 27
INCREASE
2016-17
2015-16 DECREASE
BUDGET
BUDGET
(-)
PERCENT
SOURCE
OTHER SCHOOL DISTRICT
Non-Open Enrollment Tuition
Other Payments for Services
$155,000
0
0
$155,000
175,000
50,000
$0
-175,000
-50,000
0.00%
-100.00%
-100.00%
$155,000
$380,000
-$225,000
-59.21%
$3,375,000
10,000
$3,275,000
5,000
$100,000
5,000
3.05%
100.00%
$3,385,000
$3,280,000
$105,000
3.20%
TOTAL OTHER SCHOOL DISTRICT
STATE AIDS
Exceptional Educational Needs Aid
High Cost EEN Aid
TOTAL STATE AIDS
FEDERAL GRANTS
F10 Flow Through
F11 Preschool Flow Through
$2,398,416
76,647
$1,970,672
76,799
$427,744
-152
21.71%
-0.20%
$2,475,063
$2,047,471
$427,592
20.88%
$500,000
5,000
$450,000
2,000
$50,000
3,000
11.11%
150.00%
$505,000
$452,000
$53,000
11.73%
$8,642,592
$127,278
1.47%
$15,289,933 $14,802,063
$487,870
3.30%
FEDERAL AID
Medicaid
High Cost EEN Aid
TOTAL FEDERAL AID
TRANSFER FROM FUND 10
Transfer in
$8,769,870
GRAND TOTAL
26
September 26, 2016
FUND 27
2016-17
2015-16
BUDGET
BUDGET
LOCATION
INCREASE
DECREASE
(-)
PERCENT
SPECIAL EDUCATION
E6
E7
G2
H1
H12
J6
Travel/Tuition
Medicaid School Based Services
Summer Learning
Pupil Transportation
Transit of State Aid
E-J
SPECIAL EDUCATION
$33,950
35,000
2,425
829,932
33,950
0
$33,950
35,000
2,425
814,800
33,950
72,750
$0
0
0
15,132
0
-72,750
0.00%
0.00%
0.00%
1.86%
0.00%
-100.00%
$935,257
$992,875
-$57,618
-5.80%
FEDERAL GRANTS
F10
F11
Flow Through
Preschool Flow Through
$400,000
17,637
$350,000
17,637
$50,000
0
14.29%
0.00%
F
$417,637
$367,637
$50,000
13.60%
$308,477
89,288
31,000
819,909
40,800
42,025
5,881,814
76,500
1,801,527
204,750
71,767
$9,367,857
$4,627
1,339
0
17,462
0
631
251,997
0
51,440
3,106
5,669
$336,271
1.50%
1.50%
0.00%
2.13%
0.00%
1.50%
4.28%
0.00%
2.86%
1.52%
7.90%
3.59%
$636,339
199,200
139,091
594,563
18,092
189,481
2,421,850
34,295
$615,089
177,245
134,271
573,971
17,465
173,624
2,348,922
33,107
$21,250
21,955
4,820
20,592
627
15,857
72,928
1,188
3.45%
12.39%
3.59%
3.59%
3.59%
9.13%
3.10%
3.59%
$4,232,911
$4,073,694
$159,217
3.91%
$13,937,039
91.15%
$13,441,551
90.81%
$495,488
3.69%
$15,289,933
$14,802,063
$487,870
3.30%
SALARIES
K1
164
167
171
172
173
174
175
176
182
185
186
K
Other Professional
Assistant Principals
Instructional Subs
Other Certified Teachers
Contracted Subs
Professional Health
Teachers
Long Term Subs
Teacher Aides
Technical Staff
TOTAL SALARIES
BENEFITS
L1
212
218
221
222
230
243
248
251
L
$313,104
90,627
31,000
837,371
40,800
42,656
6,133,811
76,500
1,852,967
207,856
77,436
$9,704,128
Retirement Employer
Retiree Health
Social Security
Dental Insurance
Health Insurance
TOTAL BENEFITS
A
27
2016-17 Other Fund 20
Budget Detail
28
2016-17 DETAILED REVENUE AND EXPENDITURE BUDGET
September 26, 2016
OTHER FUND 20
2016-17
BUDGET
AMENDED
2015-16
BUDGET
INCREASE
DECREASE
(-)
PERCENT
OTHER FUND 20 EXPENSES
F12 Indian Education Grant
F13 Academic & Behavioral Linked
F14 HABITS
Local Grants
Donations
Total Expenses
17,057
0
747,173
57,500
17,500
17,056
46,828
747,138
57,500
17,500
1
-46,828
35
0
0
0.01%
-100.00%
0.00%
0.00%
0.00%
$839,230
$886,022
-$46,792
-5.28%
17,057
0
747,173
57,500
17,500
17,056
46,828
747,138
57,500
17,500
1
-46,828
35
0
0
0.01%
-100.00%
0.00%
0.00%
0.00%
$839,230
$886,022
-$46,792
-5.28%
OTHER FUND 20 REVENUES
F12 Indian Education Grant
F13 Academic & Behavioral Linked
F14 HABITS
Local Grants
Donations
Total Revenues
29
2016-17 Fund 38
Budget Detail
Non-Referendum Approved Debt Service Budget and Levy
In all debt service funds the budget and related levy are not equal. This is
because the budget represents interest and principal payments made July 1 to
June 30 in a fiscal year while the levy funds payments made between January
1 and December 31 of a calendar year.
Fund 38 is used to account for repayment of debt for non-referendum
approved issues. The debt levy and repayment included in Fund 38 for 201617 corresponds to borrowing for Phase 2 of the energy efficiency projects.
Although additional revenue limit authority is accessed for this levy, it is
important to understand that Fund 38 debt levy is included inside the revenue
limit.
30
ENERGY EFFICIENCY EXEMPTION
§ 121.91 (4) (o) Revenue Limit Exemption for Energy Efficiencies-Evaluation of the Energy Performance Indicators
Name of Qualified Contractor
Nexus Solutions
Performance Contract Length (years)
1
Total Project Cost (including financing)
$1,600,000
Total Project Payback Period
7.5
Years of Debt Payments
1
Remaining Useful Life of the Facility
40
Prior Year Planned Expense Amount
Fiscal Year
2016
$405,130
Prior Year Related Expense Amount or CY debt levy
Fiscal Year
2016
$405,130
Utility Savings applied in Prior Year to Debt
Fiscal Year
2016
$0
Sum of reported Utility Savings to be applied to Debt
$0
Savings Reported for 2016
Project Cost
Including
Non-Utility Cost
Specific Energy Efficiency Measure or Products
Financing
Utility Cost Savings Savings
Electrical Improvements
$
1,201,067 $
- $
Building Envelope Enhancements
$
398,933 $
- $
Note: The measurement and verification of BIMs above has not
been completed. Once completed, the average annual savings
is expected to be $212,426 over the contract term.
Entire Energy Efficiency Project Totals
$
1,600,000 $
- $
-
ENERGY EFFICIENCY EXEMPTION
§ 121.91 (4) (o) Revenue Limit Exemption for Energy Efficiencies-Evaluation of the Energy Performance Indicators
Name of Qualified Contractor
Nexus Solutions
Performance Contract Length (years)
10
Total Project Cost (including financing)
$11,512,434
Total Project Payback Period
8.8
Years of Debt Payments
10
Remaining Useful Life of the Facility
40
Prior Year Resolution Expense Amount
Fiscal Year
2016
$1,306,242
Prior Year Related Expense Amount or CY debt levy
Fiscal Year
2016
$1,306,242
Utility Savings applied in Prior Year to Debt
Fiscal Year
2016
$0
Sum of reported Utility Savings to be applied to Debt
$0
Savings Reported for 2016
Project Cost
Including
Non-Utility Cost
Specific Energy Efficiency Measure or Products
Financing
Utility Cost Savings Savings
Controls Improvements - East High School
$
55,055 $
- $
Controls Improvements - Elementary Schools
$
731,567 $
- $
HVAC and Controls Improvements - Elementary Schools
$
5,415,376 $
- $
Controls Improvements - Horace Mann MS
$
538,577 $
- $
HVAC and Controls Improvements - John Muir MS
$
164,565 $
- $
Controls Improvements - Maintenance Building
$
73,306 $
- $
HVAC and Controls Improvements - West High School
$
1,254,323 $
- $
Electrical Infastructure Improvements
$
3,279,666 $
- $
Note: The installation of BIMs above has not been completed.
Once completed, the average annual savings is expected to be
$1,306,365 over the contract term.
Entire Energy Efficiency Project Totals
$
11,512,434 $
- $
-
2016-17 DEBT SERVICE LEVY FUND 38
PAYMENT DATE
PROJECT DESCRIPTION
PRINCIPAL
INTEREST
TOTAL
3/1/2017
BMO CAPITAL MARKETS GKST INC 2015/GO 10.0M
$ 1,325,000.00
$
124,325.00
$ 1,449,325.00
9/1/2017
$
$
111,075.00
$
$
235,400.00
$ 1,560,400.00
TOTALS
-
$ 1,325,000.00
111,075.00
2016-17 DEBT SERVICE BUDGET FUND 38
PAYMENT DATE
PROJECT DESCRIPTION
PRINCIPAL
9/1/2016
$
3/1/2017
TOTALS
31
-
INTEREST
TOTAL
$
124,325.00
$
124,325.00
$ 1,325,000.00
$
124,325.00
$ 1,449,325.00
$ 1,325,000.00
$
248,650.00
$ 1,573,650.00
Debt Service Schedule
FUND 38
03-01-16 TO 03-01-25
$10,000,000
G.O. Promissory Notes
Dated August 4, 2015
Matures March 1, 2025
YEAR
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
TOTAL
RATE
2.00%
2.00%
2.00%
2.00%
3.00%
3.00%
4.00%
4.00%
3.00%
3.00%
PRINCIPAL
$1,023,533
$1,325,000
$830,000
$845,000
$865,000
$890,000
$925,000
$960,000
$995,000
$1,025,000
INTEREST
$282,709
$235,400
$213,850
$197,100
$175,675
$149,350
$117,500
$79,800
$45,675
$15,375
TOTAL
$1,306,242
$1,560,400
$1,043,850
$1,042,100
$1,040,675
$1,039,350
$1,042,500
$1,039,800
$1,040,675
$1,040,375
$9,683,533
$1,512,434
$11,195,967
Callable
32
2016-17 Fund 39
Budget Detail
Debt Service Budget & Levy
The budget and levy for debt service are not equal. This is because the budget
represents interest and principal payments made July 1, 2016 through June
30, 2017, and the debt service levy is for payments made between January 1,
2017 and December 31, 2017.
33
2016-17 DEBT SERVICE LEVY
PAYMENT DATE
PROJECT DESCRIPTION
PRINCIPAL
3/1/2017
MORGAN KEEGAN 2009/GO 2.01M
$
3/1/2017
BMO CAPITAL MARKETS GKST INC. 2014/G0 9.4M
3/1/2017
TOTAL
$
35,175.00
$
$ 3,640,000.00
$
81,725.00
$ 3,721,725.00
MESIROW FINANCIAL 2010/G0 15.17M
$
$
289,325.00
$
289,325.00
3/1/2017
HUTCHINSON, SHOCKEY, ERLEY & CO. 13.53M
$
$
249,387.50
$
934,387.50
3/1/2017
JEFFERIES & COMPANY 2015/GO 19.56M
$
-
$
367,059.38
$
367,059.38
3/1/2017
PROJECTED 2015 REFERENDUM PART 2 10.0M
$
-
$
135,456.25
$
135,456.25
9/1/2017
$
-
$
35,175.00
$
35,175.00
9/1/2017
$
-
$
27,125.00
$
27,125.00
9/1/2017
$
-
$
289,325.00
$
289,325.00
9/1/2017
$
-
$
242,537.50
$
242,537.50
9/1/2017
$
-
$
367,059.38
$
367,059.38
9/1/2017
$
-
$
135,456.25
$
135,456.25
TOTALS
-
INTEREST
685,000.00
$ 4,325,000.00
34
$ 2,254,806.26
35,175.00
$ 6,579,806.26
2016-17 DEBT SERVICE BUDGET
PAYMENT DATE
PROJECT DESCRIPTION
PRINCIPAL
9/1/2016
$
9/1/2016
9/1/2016
$
9/1/2016
9/1/2016
TOTAL
$
35,175.00
$
35,175.00
$
81,725.00
$
81,725.00
-
$
289,325.00
$
289,325.00
$
-
$
249,388.50
$
249,388.50
$
-
$
367,059.38
$
367,059.38
9/1/2016
$
-
$
135,456.25
$
135,456.25
3/1/2017
$
-
$
35,175.00
$
35,175.00
3/1/2017
$ 3,640,000.00
$
81,725.00
$ 3,721,725.00
3/1/2017
$
$
289,325.00
$
289,325.00
3/1/2017
$
$
249,387.50
$
934,387.50
3/1/2017
$
-
$
367,059.38
$
367,059.38
3/1/2017
$
-
$
135,456.25
$
135,456.25
TOTALS
-
INTEREST
685,000.00
$ 4,325,000.00
35
$ 2,316,257.26
$ 6,641,257.26
2016-17 Fund 39
Debt Service Detail
36
Wausau School District
2016-17 Fund 39
Debt Service Description
03-01-16 TO 03-01-35
Issue 1
Issue 2
Issue 3
$2,010,000
$15,170,000
$13,535,000
Type:
G.O. Refunding Bonds
Dated:
September 29, 2009
December 3, 2010
November 15, 2011
March 1, 2021
March 1, 2022
March 1, 2023
20-'21 Callable 03/01/19
21-'22 Callable 03/01/20
22-'23 Callable 03/01/21
$2,010,000
$15,140,000
$12,125,000
$352,275
$2,573,825
$3,278,538
Total Remaining:
$2,362,275
$17,713,825
$15,403,538
Schools/Purpose:
East - Refund Portions of
Refund Portions of
East - Refund Portions of
prior year debt
Issues 1
prior year debt
Issue 4
Issue 5
Issue 6
$9,400,000
$19,595,000
$10,000,000
Type:
Dated:
December 29, 2014
August 4, 2015
March 1, 2016
Maturity Date:
March 1, 2019
March 1, 2032
March 1, 2035
Callable:
Non Callable
26-'32 Callable 03/01/25
$9,370,000
$18,470,000
$10,000,000
$374,750
$8,982,433
$4,798,938
Total Remaining:
$9,744,750
$27,452,433
$14,798,938
Schools/Purpose:
Refund Portions of
2015 Building Referendum
2015 Building Referendum
Issue:
Amount:
Maturity Date:
Callable:
Remaining Principal:
Remaining Interest:
Issue:
Amount:
Remaining Interest:
prior year debt
Part II
Issue:
Total (Rounded)
Amount:
$69,710,000
$67,115,000
Remaining Interest:
$20,360,760
Total Remaining:
$87,475,760
37
Debt Service Schedule
Issues 1-6
03-01-16 TO 03-01-35
Issue 1
$2,010,000
G.O. Refunds Bonds
Dated September 29, 2009
YEAR
2016
2017
2018
2019
2020
2021
RATE
4.00%
4.00%
4.00%
4.00%
4.00%
4.00%
TOTAL
PRINCIPAL
$0
$0
$0
$0
$990,000
$1,020,000
INTEREST
$70,350
$70,350
$70,350
$70,350
$53,025
$17,850
TOTAL
$70,350
$70,350
$70,350
$70,350
$1,043,025
$1,037,850
$2,010,000
$352,275
$2,362,275
$0
$0
$2,705,000
$2,885,000
$3,355,000
$3,500,000
$2,695,000
INTEREST
$578,650
$578,650
$524,550
$412,750
$287,950
$150,850
$40,425
TOTAL
$578,650
$578,650
$3,229,550
$3,297,750
$3,642,950
$3,650,850
$2,735,425
$15,140,000
$2,573,825
$17,713,825
Callable
Issue 2
$15,170,000
Dated December 3, 2010
YEAR
2016
2017
2018
2019
2020
2021
2022
TOTAL
RATE
4.00%
4.00%
4.00%
4.00%
4.00%
4.00%
3.00%
PRINCIPAL
Callable
38
Issue 3
$13,535,000
Dated November 15, 2011
YEAR
2016
2017
2018
2019
2020
2021
2022
2023
RATE
2.00%
2.00%
2.50%
3.00%
3.00%
3.00%
5.00%
5.00%
TOTAL
PRINCIPAL
$650,000
$685,000
$685,000
$640,000
$605,000
$620,000
$2,650,000
$5,590,000
INTEREST
$505,275
$491,925
$476,513
$458,350
$439,675
$421,300
$345,750
$139,750
TOTAL
$1,155,275
$1,176,925
$1,161,513
$1,098,350
$1,044,675
$1,041,300
$2,995,750
$5,729,750
$12,125,000
$3,278,538
$15,403,538
INTEREST
$216,775
$108,850
$38,125
$11,000
$374,750
TOTAL
$3,771,775
$3,748,850
$1,113,125
$1,111,000
$9,744,750
Callable
Issue 4
$9,400,000
Dated December 29, 2014
YEAR
2016
2017
2018
2019
TOTAL
RATE
3.00%
3.00%
3.00%
2.00%
PRINCIPAL
$3,555,000
$3,640,000
$1,075,000
$1,100,000
$9,370,000
Issue 5
$19,565,000
Dated August 4, 2015
YEAR
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
TOTAL
RATE
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
5.00%
5.00%
5.00%
3.00%
3.00%
3.13%
4.00%
4.00%
4.00%
PRINCIPAL
$0
$0
$0
$0
$0
$0
$0
$0
$1,880,000
$1,975,000
$2,075,000
$2,160,000
$2,230,000
$2,295,000
$2,380,000
$2,475,000
$1,000,000
INTEREST
$765,508
$734,118
$734,118
$734,118
$734,118
$734,118
$734,118
$734,118
$687,118
$590,743
$489,493
$405,218
$339,368
$270,059
$186,600
$89,500
$20,000
TOTAL
$765,508
$734,118
$734,118
$734,118
$734,118
$734,118
$734,118
$734,118
$2,567,118
$2,565,743
$2,564,493
$2,565,218
$2,569,368
$2,565,059
$2,566,600
$2,564,500
$1,020,000
$18,470,000
$8,982,433
$27,452,433
Callable
39
Issue 6
$10,000,000
Dated January, 2016
YEAR
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
RATE
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.50%
2.75%
2.75%
2.75%
TOTAL 2016
PRINCIPAL
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,635,000
$2,710,000
$2,790,000
$2,865,000
INTEREST
$135,456
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$250,475
$192,775
$117,150
$39,394
TOTAL
$135,456
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$270,913
$1,885,475
$2,902,775
$2,907,150
$2,904,394
$10,000,000
$4,798,938
$14,798,938
Total Debt Service Requirements
YEAR
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
TOTAL
RATE
PRINCIPAL
$4,205,000
$4,325,000
$4,465,000
$4,625,000
$4,950,000
$5,140,000
$5,345,000
$5,590,000
$1,880,000
$1,975,000
$2,075,000
$2,160,000
$2,230,000
$2,295,000
$2,380,000
$2,475,000
$2,635,000
$2,710,000
$2,790,000
$2,865,000
INTEREST
$2,272,015
$2,254,806
$2,114,568
$1,957,481
$1,785,681
$1,595,031
$1,391,206
$1,144,781
$958,031
$861,656
$760,406
$676,131
$610,281
$540,972
$457,513
$360,413
$270,475
$192,775
$117,150
$39,394
TOTAL
$6,477,015
$6,579,806
$6,579,568
$6,582,481
$6,735,681
$6,735,031
$6,736,206
$6,734,781
$2,838,031
$2,836,656
$2,835,406
$2,836,131
$2,840,281
$2,835,972
$2,837,513
$2,835,413
$2,905,475
$2,902,775
$2,907,150
$2,904,394
$67,115,000
$20,360,760
$87,475,760
40
LONG RANGE DEBT SERVICE PLAN
Including Levy Available if Debt Service Mill Rate is $2.00
September 26, 2016
CALENDAR
& LEVY
YEAR
Equalized Valuation
Assuming
.88% IN 2016
1% 2016-35
Levy Dollars
Available at Mill
Rate of
$2.00
Current
Statutory
Debt Per
Levy Year
Mill Rate
Based on
Statutory
Debt
Amount of
Debt Payments
Available
Principal/
Interest
2016
$
3,759,146,896
$
7,518,294
$
6,477,015
1.72
$
1,041,279
2017
$
3,792,275,615
$
7,584,552
$
6,579,806
1.74
$
1,004,747
2018
$
3,830,198,371
$
7,660,396
$
6,579,568
1.72
$
1,080,828
2019
$
3,868,500,355
$
7,737,000
$
6,582,481
1.70
$
1,154,520
2020
$
3,907,185,358
$
7,814,370
$
6,735,681
1.72
$
1,078,690
2021
$
3,946,257,212
$
7,892,514
$
6,735,031
1.71
$
1,157,483
2022
$
3,985,719,784
$
7,971,440
$
6,736,206
1.69
$
1,235,235
2023
$
4,025,576,982
$
8,051,154
$
6,734,781
1.67
$
1,316,374
2024
$
4,065,832,752
$
8,131,666
$
2,838,031
0.70
$
5,293,636
2025
$
4,106,491,079
$
8,212,982
$
2,836,656
0.69
$
5,376,327
2026
$
4,147,555,990
$
8,295,112
$
2,835,406
0.68
$
5,459,707
2027
$
4,189,031,550
$
8,378,064
$
2,836,131
0.68
$
5,541,934
2028
$
4,230,921,865
$
8,461,844
$
2,840,281
0.67
$
5,621,564
2029
$
4,273,231,084
$
8,546,462
$
2,835,972
0.66
$
5,710,491
2030
$
4,315,963,395
$
8,631,926
$
2,837,513
0.66
$
5,794,414
2031
$
4,359,123,029
$
8,718,246
$
2,835,413
0.65
$
5,882,834
2032
$
4,402,714,259
$
8,805,428
$
2,905,475
0.66
$
5,899,953
2033
$
4,446,741,402
$
8,893,482
$
2,902,775
0.65
$
5,990,707
2034
$
4,491,208,816
$
8,982,418
$
2,907,150
0.65
$
6,075,268
2035
$
4,536,120,904
$
9,072,242
$
2,904,394
0.64
$
6,167,848
$
165,359,592
$
87,475,760
$
77,883,832
TOTAL
TOTAL OUTSTANDING
TOTAL AVAILABLE
LONG TERM DEBT
OUTSTANDING PRINCIPAL & INTEREST
CALENDAR
& LEVY
YEAR
TOTAL
PRINCIPAL
PER YEAR
OUTSTANDING
PRINCIPAL
PER YEAR
TOTAL
INTEREST
PER YEAR
TOTAL
LEVY
PER YEAR
OUTSTANDING
PRINCIPAL
& INTEREST
2016
$
4,205,000
$
67,115,000
$
2,272,015
$
6,477,015
$
87,475,760
2017
$
4,325,000
$
62,910,000
$
2,254,806
$
6,579,806
$
80,998,745
2018
$
4,465,000
$
58,585,000
$
2,114,568
$
6,579,568
$
74,418,939
2019
$
4,625,000
$
54,120,000
$
1,957,481
$
6,582,481
$
67,839,371
2020
$
4,950,000
$
49,495,000
$
1,785,681
$
6,735,681
$
61,256,891
2021
$
5,140,000
$
44,545,000
$
1,595,031
$
6,735,031
$
54,521,210
2022
$
5,345,000
$
39,405,000
$
1,391,206
$
6,736,206
$
47,786,179
2023
$
5,590,000
$
34,060,000
$
1,144,781
$
6,734,781
$
41,049,973
2024
$
1,880,000
$
28,470,000
$
958,031
$
2,838,031
$
34,315,193
2025
$
1,975,000
$
26,590,000
$
861,656
$
2,836,656
$
31,477,162
2026
$
2,075,000
$
24,615,000
$
760,406
$
2,835,406
$
28,640,507
2027
$
2,160,000
$
22,540,000
$
676,131
$
2,836,131
$
25,805,101
2028
$
2,230,000
$
20,380,000
$
610,281
$
2,840,281
$
22,968,971
2029
$
2,295,000
$
18,150,000
$
540,972
$
2,835,972
$
20,128,690
2030
$
2,380,000
$
15,855,000
$
457,513
$
2,837,513
$
17,292,719
2031
$
2,475,000
$
13,475,000
$
360,413
$
2,835,413
$
14,455,206
2032
$
2,635,000
$
11,000,000
$
270,475
$
2,905,475
$
11,619,794
2033
$
2,710,000
$
8,365,000
$
192,775
$
2,902,775
$
8,714,319
2034
$
2,790,000
$
5,655,000
$
117,150
$
2,907,150
$
5,811,544
2035
$
2,865,000
$
2,865,000
$
39,394
$
2,904,394
$
2,904,394
TOTAL
$ 67,115,000
$ 20,360,760
42
$ 87,475,760
2016-17 Fund 46
Long Term Capital Improvement
Trust Fund
A Long-term Capital Improvement Trust Fund allows the District to designate funds in a
dedicated account to be used towards expenditures consistent with an approved long range
capital improvement plan. The District’s trust fund may only be funded through transfer from
the General Fund (Fund 10), with the understanding that any such transferred funds would
become available five years from the creation of this fund. A transfer of $200,000 from fund 10
to fund 46 was completed in 2015-16.
43
2016-17 Fund 49
Capital Projects
Fund 49 is used to account for expenditures related to capital projects financed
through debt issuance. When debt is issued for a particular project, all proceeds
from the issue are represented as revenue in Fund 49, this practice has a tendency
to overstate revenue when looking at the entire District budget for years in which
debt was issued. Expenses appear in Fund 49 as the capital project progresses and
expenses are incurred. Since revenue and expenses often times do not occur in the
same fiscal year, they often times will not match.
2016-17 Capital Projects includes 2016 Referendum and Energy Efficiency Phase
II projects.
2016-17 Budget
Revenues -
$
10,000
Expenditures -
$18,347,112
44
2016-17 Fund 50
Budget Detail
Food Services – Activities involved with the food service program of the
schools. This service area includes the preparation and serving of regular and
incidental meals, lunches, and snacks in connection with schools’ activities.
45
September 26, 2016
FUND 50
2016-17
BUDGET
SOURCE
INCREASE
2015-16 DECREASE
BUDGET
(-)
PERCENT
LOCAL SOURCES
Student Meals - Ala Carte
Adult Meals - Ala Carte
Other Food Service Sales
Sale of Obsolete Equipment
Interest on Investments
$1,450,000
60,000
195,000
2,500
800
$1,550,000
60,000
200,000
0
400
-$100,000
0
-5,000
-6.45%
0.00%
-2.50%
400
100.00%
TOTAL LOCAL SOURCES
$1,708,300
$1,810,400
-$102,100
-5.64%
$85,000
$87,500
-$2,500
-2.86%
$85,000
$87,500
-$2,500
-2.86%
STATE AIDS
Food Service Aid
TOTAL STATE AIDS
FEDERAL GRANTS
F15 Fresh Fruit and Vegetable Program Grants
$0
$0
$0
N/A
$0
$0
$0
N/A
$270,000
2,725,000
$300,000
2,750,000
-$30,000
-25,000
-10.00%
-0.91%
TOTAL FEDERAL AID
$2,995,000
$3,050,000
-$55,000
-1.80%
GRAND TOTAL
$4,788,300
$4,947,900
-$159,600
-3.23%
FEDERAL AID
USDA Commodities
Food Service Aid
46
September 26, 2016
FUND 50
2016-17
BUDGET
2015-16
BUDGET
INCREASE
DECREASE
(-)
PERCENT
FOOD SERVICE
Purchased Services
Food
Other Supplies
Fixed Assets
District Dues and Fees
FOOD SERVICE
161
181
183
183
185
186
191
K
Administrators
Custodial
Cooks
Cooks - Subs
Other Municipal
Food Service Supervisors
TOTAL SALARIES
-$7,000
-167,953
0
0
-97
-9.09%
-6.46%
0.00%
0.00%
-1.59%
$2,634,533
$2,809,583
-$175,050
-6.23%
$0
51,364
1,221,911
40,000
59,114
47,385
75,706
$11,000
46,193
1,153,761
40,000
58,252
31,921
74,588
-$11,000
$5,171
68,150
0
862
15,464
1,118
-100.00%
11.19%
5.91%
0.00%
1.48%
48.44%
1.50%
$1,495,480
$1,415,715
$79,765
5.63%
$91,662
5,678
19,684
84,167
3,428
31,528
418,123
4,017
$84,964
5,220
19,687
84,166
3,274
29,716
491,158
4,417
$6,698
458
-3
1
154
1,812
-73,035
-400
7.88%
8.77%
-0.01%
0.00%
4.70%
6.10%
-14.87%
-9.06%
$658,287
$722,602
-$64,315
-8.90%
$2,153,767
44.98%
$2,138,317
43.22%
$15,450
0.72%
$4,788,300
$4,947,900
-$159,600
-3.23%
BENEFITS
L1
212
218
221
222
230
243
248
251
Retirement Employer
Retiree Health
Social Security
Dental Insurance
Health Insurance
TOTAL BENEFITS
A
$77,000
2,599,220
60,721
66,545
6,097
SALARIES
K1
L
$70,000
2,431,267
60,721
66,545
6,000
47
2016-17 Fund 73
Budget Detail
Other Post Employment Benefits (OPEB) - A legally established
irrevocable trust for post employment benefits. This fund applies to all postemployment benefit plans where the district is providing such benefits by
contributions to the legally established irrevocable trust.
48
September 26, 2016
FUND 73
2016-17
BUDGET
AMENDED
2015-16
BUDGET
INCREASE
DECREASE
(-)
PERCENT
EMPLOYEE BENEFIT TRUST FUND EXPENDITURES
Retiree Insurance Claims
Expenses
Transferred to Other Funds
-$1,901,790
-$1,901,790
1,901,790
-$1,835,350
-$1,835,350
1,835,350
-$66,440
-$66,440
66,440
4%
4%
4%
$0
$0
$0
N/A
TOTAL FUND 73 EXPENSES
EMPLOYEE BENEFIT TRUST FUND REVENUES
Employer Contributions
Retiree Contributions
Revenues
Transferred to Other Funds
TOTAL FUND 73 REVENUES
$1,376,884
625,000
$2,001,884
-1,901,790
1.05
$1,306,947
625,000
$1,931,947
-1,835,350
$69,937
0
$69,937
-66,440
5%
0%
4%
4%
$100,094
$96,597
$3,497
4%
49
2015-16 Fund 80
Budget Detail
Community Service - Funds were established to pay for activities that are
accessible to the community at large.
The fund pays for costs associated with out-of-school enrichment programs
(summer and school year), the planetarium, and community literacy technology
training.
Growing Great Minds (G2M) offers out- of-school enrichment programs at
multiple sites throughout the Wausau School District and includes Kids on the
Grow, Community Connection and Family University Network. These programs
offer academic support (that complement established curriculum) and enrichment
activities outside the normal school hours, for age appropriate community
members. Adult programming, literacy activities and opportunities for family
engagement are also provided.
The planetarium located at Wausau West High School is a unique learning
environment presenting an opportunity to inform, engage and foster community
collaborations that are mutually beneficial in both service and finance. The
increasing demand for post-school day community usage is greater than what the
District can currently provide. Funding 40% of the planetarium director position
expenses will offer the ability to staff this resource on nights and during weekends
and summers in an effort to provide for its expanded role in the community.
As a part of the effort to create awareness and address this divide, the Technology
Services Department will develop and provide community-based training for
residents of the Wausau School District in the area of Internet safety, basic
computer hardware basics, computer software basics, and general technology
literacy.
50
September 26, 2016
FUND 80
2016-17
BUDGET
AMENDED
2015-16
BUDGET
INCREASE
DECREASE
(-)
PERCENT
COMMUNITY SERVICE EXPENSES
Out of School Enrichment Programs
Planetarium
Community Technology Literacy Training
Carry Over
TOTAL FUND 80 EXPENSES
446,700
40,500
10,000
325,270
396,700
40,500
10,000
315,008
50,000
0
0
10,262
13%
0%
N/A
3%
$822,470
$762,208
$60,262
8%
COMMUNITY SERVICE REVENUES
Tax Levy
Carry Over
$487,200
335,270
$437,200
325,008
$50,000
10,262
11%
3%
TOTAL FUND 80 REVENUES
$822,470
$762,208
$60,262
8%
51
2016-17 Tax Levy - Tax
Related Information
52
PROPOSED 2016-2017 TAX LEVY
Wausau School District
Estimated
2016-17
LEVY
Fund
GENERAL FUND **
DEBT SERVICE FUND 38
DEBT SERVICE FUND 39
COMMUNITY SERVICE Fund 80
$
TOTAL
$
FINAL
2015-16
LEVY
33,760,601
1,560,400
6,579,806
487,200
$
42,388,007
$
DOLLAR
INCREASE
34,813,021
1,306,242
6,517,345
437,200
$
43,073,808
$
PERCENT
CHANGE
-3.02%
EQUALIZED
MILL RATE
(1,052,420)
254,158
62,461
50,000
0.96%
11.44%
8.90
0.41
1.74
0.14
(685,801)
-1.59%
11.18
** Includes Property Tax Chargebacks
Proposed School Tax Mill Rate
The mill rate is dependent on the increase or decrease in equalized valuation.
EQUALIZED
VALUATION
GROSS
MILL RATE
Current Valuation (15-16)
$
3,759,146,896
11.46
New Valuation (16-17)
$
3,792,275,615
11.18
Percent Increase/Decrease from
Current to New
0.88%
Gross increase/(decrease) in taxes on a $100,000
home
$
-2.44%
(28)
Explanation of Mill Rate Decrease
$
$
$
$
$
$
$
$
$
11.46
(0.09)
(0.27)
(0.05)
0.01
0.07
0.02
0.06
(0.03)
$
11.18
2015-16 Mill Rate
Increase in Property Values
Increase in Equalization Aid
Decrease in Revenue Limit with Recurring Exemptions
Increase in Fund 80 Levy
Increase in Fund 38 Revenue Limit Exemption (Phase 2 EEE)
Increase in Fund 39 Debt
Increase in Declining Enrollment Exemption
Decrease in Private School Voucher Aid
2016-17 Proposed Mill Rate
EQUALIZED TAX RATE HISTORY
EQUALIZEDINCREASE PERCENT
YEAR TAX RATEDECREASE CHANGE
1968-69
19.35
1969-70
20.26
0.91
4.70%
1970-71
20.67
0.41
2.02%
1971-72
19.76
-0.91
-4.40%
1972-73
19.82
0.06
0.30%
1973-74
16.87
-2.95 -14.88%
1974-75
16.75
-0.12
-0.71%
1975-76
14.63
-2.12 -12.66%
1976-77
14.46
-0.17
-1.16%
1977-78
13.48
-0.98
-6.78%
1978-79
11.86
-1.62 -12.02%
1979-80
10.36
-1.50 -12.65%
1980-81
9.74
-0.62
-5.98%
1981-82
10.41
0.67
6.88%
1982-83
10.21
-0.20
-1.92%
1983-84
11.60
1.39
13.61%
1984-85
12.01
0.41
3.53%
1985-86
13.88
1.87
15.57%
1986-87
15.71
1.83
13.18%
1987-88
14.49
-1.22
-7.77%
1988-89
16.62
2.13
14.70%
1989-90
16.95
0.33
1.99%
1990-91
17.43
0.48
2.83%
1991-92
18.93
1.50
8.61%
EQUALIZEDINCREASE PERCENT
YEAR TAX RATEDECREASE CHANGE
1992-93
20.61
1.68
8.87%
1993-94
19.09
-1.52
-7.38%
1994-95
18.13
-0.96
-5.03%
1995-96
16.22
-1.91 -10.54%
1996-97
12.00
-4.22 -26.02%
1997-98
12.30
0.30
2.50%
1998-99
11.66
-0.64
-5.20%
1999-00
11.30
-0.36
-3.09%
2000-01
11.28
-0.02
-0.18%
2001-02
11.12
-0.16
-1.42%
2002-03
10.73
-0.39
-3.50%
2003-04
10.76
0.03
0.28%
2004-05
11.16
0.40
3.72%
2005-06
9.95
-1.21 -10.82%
2006-07
9.44
-0.51
-5.13%
2007-08
9.66
0.22
2.33%
2008-09
9.27
-0.39
-3.99%
2009-10
10.41
1.14
12.24%
2010-11
11.09
0.68
6.53%
2011-12
11.18
0.09
0.81%
2012-13
11.04
-0.14
-1.25%
2013-14
11.09
0.05
0.45%
2014-15
11.12
0.03
0.27%
2015-16
11.46
0.34
3.06%
2016-17 ***
11.18
-0.28
-2.44%
*** Estimates .88 percent growth in equalized value.
GRAPH OF EQUALIZED MILL RATES
22.00
20.00
MILL RATE
18.00
16.00
14.00
12.00
10.00
8.00
2016-17
2015-16
2014-15
2013-14
2012-13
2011-12
2010-11
2009-10
2008-09
2007-08
2006-07
2005-06
2004-05
2003-04
2002-03
2001-02
2000-01
1999-00
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
1992-93
1991-92
1990-91
1989-90
1988-89
1987-88
1986-87
1985-86
1984-85
1983-84
1982-83
1981-82
1980-81
1979-80
1978-79
1977-78
1976-77
1975-76
1974-75
1973-74
1972-73
1971-72
1970-71
1969-70
1968-69
YEAR
54
HISTORY OF EQUALIZED VALUATION
EQUALIZED
VALUE
YEAR
INCREASE
(DECREASE)
PERCENT
CHANGE
YEAR
EQUALIZED
VALUE
INCREASE
(DECREASE)
PERCENT
CHANGE
1975
524,920,300
1995
1,969,226,219
161,955,078
8.96%
1976
616,180,300
91,260,000
17.39%
1996
2,126,572,153
157,345,934
7.99%
1977
682,482,900
66,302,600
10.76%
1997
2,235,250,542
108,678,389
5.11%
1977-78
761,469,900
78,987,000
11.57%
1998
2,335,396,622
100,146,080
4.48%
1978
884,022,586
122,552,686
16.09%
1999
2,477,798,666
142,402,044
6.10%
1979
1,009,827,737
125,805,151
14.23%
2000
2,594,546,174
116,747,508
4.71%
1980
1,133,651,597
123,823,860
12.26%
2001
2,779,294,323
184,748,149
7.12%
1981
1,154,323,617
20,672,020
1.82%
2002
2,907,686,952
128,392,629
4.62%
1982
1,203,988,149
49,664,532
4.30%
2003
3,017,979,635
110,292,683
3.79%
1983
1,192,643,175
(11,344,974)
-0.94%
2004
3,161,976,567
143,996,932
4.77%
1984
1,217,920,423
25,277,248
2.12%
2005
3,314,028,604
152,052,037
4.81%
1985
1,231,330,215
13,409,792
1.10%
2006
3,577,551,801
263,523,197
7.95%
1986
1,206,099,150
(25,231,065)
-2.05%
2007
3,691,236,738
113,684,937
3.18%
1987
1,240,427,033
34,327,883
2.85%
2008
3,965,583,671
274,346,933
7.43%
1988
1989
1990
1,269,430,290
1,336,278,689
1,397,712,416
29,003,257
66,848,399
61,433,727
2.34%
5.27%
4.60%
2009
2010
2011
3,913,775,136
3,823,891,328
3,766,543,376
(51,808,535)
(89,883,808)
(57,347,952)
-1.31%
-2.30%
-1.50%
1991
1992
1993
1994
1,466,681,063
1,544,765,807
1,683,697,776
1,807,271,141
68,968,647
78,084,744
138,931,969
123,573,365
4.93%
5.32%
8.99%
7.34%
2012
2013
2014
2015
3,665,352,476
3,640,376,768
3,770,385,652
3,759,146,896
(101,190,900)
(24,975,708)
130,008,884
(11,238,756)
-2.69%
-0.68%
3.57%
-0.30%
2016
3,792,275,615
GROWTH OF EQUALIZED VALUATIONS
$4,000,000,000
$3,800,000,000
$3,600,000,000
$3,400,000,000
$3,200,000,000
$3,000,000,000
EQUALIZED VALUATIONS
$2,800,000,000
$2,600,000,000
$2,400,000,000
$2,200,000,000
$2,000,000,000
$1,800,000,000
$1,600,000,000
$1,400,000,000
$1,200,000,000
$1,000,000,000
$800,000,000
$600,000,000
$400,000,000
$200,000,000
$0
YEAR
55
33,128,719
0.88%
2016-2017 Wausau School District Calendar
Board approved: 1-12-2015
Su
Mo
4
11
18
25
July 2016
Tu
5
12
19
26
We
6
13
20
27
Th
Fr
7
14
21
28
1
8
15
22
29
Sa
Su
Mo
August 2016
Tu
We
Th
Fr
1
2
3
4
8
9
10
11
15
16
17
18
22
23
24
25
29
30
31
Aug 29-31: Professional Learning
Sa
5
12
19
26
Su
Mo
September 2016
Tu
We
5
6
7
12
13
14
19
20
21
26
27
28
Sept 1: First Day of School
Th
Fr
1
8
15
22
29
2
9
16
23
30
Sa
Sept 5: No Classes - Labor Day
Su
Mo
October 2016
Tu
We
Th
Fr
3
4
5
6
10
11
12
13
17
18
19
20
24
25
26
27
31
Oct 27-28: No Classes - PL
7
14
21
28
Sa
Su
Mo
November 2016
Tu
We
Th
Fr
Sa
1
2
3
4
7
8
9
10
11
14
15
16
17
18
21
22
23
24
25
28
29
30
Nov 4: No PM Elementary Classes -
Su
Mo
December 2016
Tu
We
Th
Fr
Sa
1
2
5
6
7
8
9
12
13
14
15
16
19
20
21
22
23
26
27
28
29
30
Dec 23-Jan 2: No Classes - Winter Break
Recordkeeping
No AM/PM Pre-K Classes
Nov 4: 1st Quarter Ends (44)
Nov 23: No Classes - Non-Contract Day
Nov 24-25: No Classes-Thanksgiving Break
Su
Mo
January 2017
Tu
We
Th
Fr
Sa
Su
2
3
4
5
6
9
10
11
12
13
16
17
18
19
20
23
24
25
26
27
30
31
Jan 2: No Classes - Winter Break
Jan 20: No PM Elementary Classes Recordkeeping
Mo
February 2017
Tu
6
13
20
27
7
14
21
28
Mo
Tu
We
Th
Fr
1
8
15
22
2
9
16
23
3
10
17
24
Sa
April 2017
Mo
Tu
We
Th
Fr
3
10
17
24
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
April 14: No Classes
Sa
Su
May 2017
We
Th
Fr
1
2
3
4
5
8
9
10
11
12
15
16
17
18
19
22
23
24
25
26
29
30
31
May 5: Inclement Weather make-up
Day, if needed
May 26: No Classes - PL
May 29: No Classes - Memorial Day
Mo
March 2017
Tu
We
Th
Fr
Sa
Su
June 6:
June 6:
June 6:
June 7:
Mo
June 2017
Tu
We
Th
Fr
1
8
15
22
29
2
9
16
23
30
5
6
7
12
13
14
19
20
21
26
27
28
No PM Classes - All
Elementary Recordkeeping
Students' Last Day
4th Quarter Ends (44)
Teachers' Last Day
No Classes
Classes possible: Make-up Day
Students' first and last days of school
No Classes - Professional Learning (PL)
Quarter Ends (1st - 44) (2nd - 45) (3rd - 43) (4th - 43) = 175
Teachers' last day of school
High School Graduation: May 25 - EEA; May 30 - East;
No PM Elementary Classes - Recordkeeping. No AM/PM Pre-K Classes
May 31 - West; June 1 - EGL
56
Sa
1
2
3
6
7
8
9
10
13
14
15
16
17
20
21
22
23
24
27
28
29
30
31
March 24: No PM Elementary Classes Recordkeeping
March 24: 3rd Quarter Ends (43)
March 27-31: No Classes - Spring Break
Jan 20: 2nd Quarter Ends (44)
Jan 23-24: No Classes - PL
Su
Su
Sa

Annual Budget Book - Wausau School District

Transcription

Similar documents

I`m helping to end MS by participating in the 2016 Jayman BUILT MS

The Board of Directors of Qatar Fuel (WOQOD) is pleased to invite

Leadership Essentials for the Water Industry: A

5 `S` Training Program at ABV-IIITM, Gwalior on 21.07.2016

Porky Expo Flyer

The NeuLion Report

Sept 30-Oct 2, 2016 Nov 4-6, 2016 @Camp Tadmor

4 star ALOE HOTEL, PAPHOS

the Guidelines for the registration on

Unatego Budget 2016-17.indd - Unatego Central School District