2011-12 Proposed Budget

Transcription

MEQUON-THIENSVILLE
SCHOOL DISTRICT
PROPOSED BUDGET
2011-2012
Board of Education
Suzette Urbashich
Ann R. Brownfield
Mary Cyrier
James R. Liska
Cindy L. Miske
Robert L. Perry
Michele F. Ziegler
2011-2014
2009-2012
2010-2013
2011-2014
2009-2012
2010-2013
2009-2012
District Administrators
Demond A. Means
Eric J. Dimmitt
Hughes B. George
Gail M. Grieger
Ryan Mangan
Kyle Thompson
Jeridan Clark
Superintendent
Director of Curriculum, Instruction & Assessment
Director of Pupil Services
Director of Business Services
Director of High School Athletics/Recreation Program
Director of Buildings and Grounds
Information and Technology Manager
School Administrators
Allison Rudich, Principal
Mary Jo Tye, Principal
Jocelyn Sulsberger, Principal
Michael Harris, Principal
Deborah Anderson, Principal
Brett Bowers, Principal
Amy Monroe, Assistant Principal
Steve Sukawaty, Assistant Principal
Donges Bay Elementary School
Oriole Lane Elementary School
Wilson Elementary School
Lake Shore Middle School
Steffen Middle School
Homestead High School
PUBLIC NOTIFICATION OF NONDISCRIMINATION POLICY
It is the policy of the Mequon-Thiensville School District that no person may be denied admission to any public school in
this district or be denied participation in, be denied benefits of, or be discriminated against in any curricular,
extracurricular, pupil service, recreational, or other program or activity because of a person’s sex, race, national origin,
ancestry, creed, pregnancy, marital or parental status, sexual orientation, or physical, mental, emotional, or learning
disability or handicap contrary to s.118.13, Wis. Stats. This policy also prohibits discrimination as defined by Title IX of
the Education Amendments of 1972(sex), Title VI of the Civil Rights Act of 1964 (race and national origin), and Section
504 of the Rehabilitation Act of 1973 (handicap).
The district encourages informal resolution of complaints under this policy. A formal complaint resolution procedure is
available, however, to address allegations of violations of the policy in the Mequon-Thiensville School District.
Any questions concerning this policy should be directed to:
Dr. Demond A. Means, Superintendent
Mequon-Thiensville School District
5000 W. Mequon Road
Mequon, Wisconsin 53092
262-238-8502
Please use our web address at: www. mtsd.k12.wi.us
TABLE OF CONTENTS
Page
SECTION I: Educational Operation
Preamble ..................................................................................................................................... 1
Instructional Staff ....................................................................................................................... 3
Educational Support Staff .......................................................................................................... 4
SECTION II: Student Enrollment
Student Enrollment ..................................................................................................................... 5
SECTION III: Budget Overview
Resident Enrollment and Taxation History ................................................................................ 9
Proposed Budget Overview ...................................................................................................... 10
Budget Process Overview......................................................................................................... 11
Summary of Proposed 2011-12 Budget.................................................................................... 12
General and State/Federal Program Funds Budget
Budget Analysis by Fund................................................................................................ 13
General and State/Federal Program Funds Budget Analysis by Object ................................... 14
SECTION IV: Proposed 2011-12 Budget
Fund 10 - General Fund ............................................................................................................ 15
Fund 20 – Special Projects and Special Education Program Fund........................................... 19
Fund 30 - Debt Service Fund.................................................................................................... 20
Fund 50 - Food Service Fund ................................................................................................... 21
Fund 60 - Student Activity Fund .............................................................................................. 22
Fund 70 – Trust Fund ............................................................................................................... 22
Fund 80 – Community Service Fund........................................................................................ 23
Fund 90 – Package and Cooperative Program Fund ................................................................ 24
Object by Location Summary - General Fund .......................................................................... 25
Object by Location Summary - Other Funds ............................................................................ 26
Major Function by Location Summary - General Fund ........................................................... 27
Tax Levy Impact ....................................................................................................................... 28
Budget Highlights .................................................................................................................... 29
SECTION V: Supplementary Information
Fee Schedule............................................................................................................................. 31
Transportation Program ............................................................................................................ 32
Utilities ..................................................................................................................................... 33
Building Operation and Maintenance ....................................................................................... 34
Maintenance Budget History .................................................................................................... 35
Building and Property Values................................................................................................... 36
Gifts and Donations .................................................................................................................. 37
Debt Service Fund .................................................................................................................... 37
Food Service Fund.................................................................................................................... 37
Community Service Program Fund .......................................................................................... 38
PREAMBLE
Dear Community Members,
It is my pleasure to present you with this year’s annual budget report. Inside, you will find
specific information about the District’s budget and how we have worked to make the most
of taxpayers’ investment in their local schools.
This past spring has been marked with turmoil and discourse as the state legislature has
debated the merits of the 2011-2013 state budget and the Budget Repair Bill. The impact of
the state budget will result in a $2,900,000 budget shortfall for the school district.
Considering this, the district administrative team has recommended that the Board of
Education use the tools within the Budget Repair Bill to offset the majority of the
upcoming budget shortfall by reducing employee compensation costs.
With the information enclosed in this document, you can review the impact of our
recommendation, which includes imposing a two-year salary freeze for all employees,
requiring all employees to pay 50% of their pension contribution and reducing insurance
costs to the school district by $440,000. Despite these reductions, the school district is still
lacking the necessary resources to fund all of the positions that we know to be important to
our academic programs. In short, we are in need of a community-wide discussion about
long-term solutions to our budget situation.
In Mequon-Thiensville, we are committed to offering the highest quality education as costeffectively as possible. The performance of our students in the past school year
demonstrates that, regardless of the difficult financial times we are facing, our teachers and
students are producing outstanding results. For example, the class of 2010 had the highest
ACT scores in the state of Wisconsin and the school district was ranked as the best
suburban district in the metro area by Milwaukee Magazine. Simply put, we have much to
be proud of, and you can be assured that your tax dollars are going toward supporting one
of the best school districts in the state of Wisconsin.
These are certainly very difficult times. We continue to learn that many of our residents are
facing layoffs and longer work hours. Many of our community members have shared with
me that they are working harder, in many cases for the same or less pay. On behalf of the
employees of the school district, we thank you for your support through your hard-earned
tax dollars.
Like nearly every other school district in the state, the Mequon-Thiensville School District
must make some budget cuts. However, we also understand that reducing employee
compensation is not a sustainable method to balance our budget. In the coming year, we
invite you to become engaged in community conversations about the future vision of
Mequon-Thiensville and how we can collaboratively develop a strategy that will promote
health and vitality for both the school district and the community as a whole.
As always, we welcome your feedback. I encourage you to contact me directly with your
comments and questions, and welcome your participation in our upcoming annual meeting,
which will take place in the Homestead High School Lecture Hall on July 25 at 7:00 p.m.
The meeting will provide an opportunity for community members to learn more about the
District’s 2011-12 budget and our efforts to ensure that taxpayers are receiving a good
return on their investment in our district.
As we work together to get through these difficult economic times, we must carry on the
Mequon-Thiensville tradition of outstanding schools as efficiently and cost-effectively as
possible.
As always, thank you for your support of our schools. I look forward to seeing you on July
25.
DEMOND A. MEANS, Ed.D.
Superintendent of Schools
-3
INSTRUCTIONAL STAFF
The instructional staff provides an excellent K-12 educational program. In addition to day to day
teaching, staff members are involved in curriculum development, textbook evaluation and selection,
program improvement committees, student supervision, athletic and extra-curricular activities,
professional growth and improvement, parent communication, student help, etc.
The impact of enrollment fluctuations on instructional staffing is significant as illustrated by the
following table. The 2011-12 resident enrollment is projected at 3,563 students. Due to a reduction
in enrollment, instructional staff is projected to decrease by the equivalent of 2.80 positions for next
year.
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Instructional Staff - Full Time Equivalencies
1995-96 Through 2011-12
1995-96
2010-11
Projected
2011-12
273.70
238.95
236.15
Guidance/Psychologists/
Social Workers
16.00
15.05
15.05
Administrators
13.00
12
12
Positions
Teachers/Specialists
The instructional staff as a group tends to have many years of teaching experience and educational
preparation. The average teacher has 19.08 years of teaching experience and 86% of the staff
members hold master’s degrees. A teacher’s years of experience and academic preparation are
compensated via a salary schedule that is negotiated as part of the collective bargaining agreement
between the board of education and the teachers’ union. In addition to the contracted salary, teachers
receive a benefit package that includes health, dental, disability and life insurance coverages as well
as social security and retirement. A teacher who chooses to accept extra duty assignments is
compensated according to an extra duty pay schedule negotiated by the board and the union.
-4
EDUCATIONAL SUPPORT STAFF
Educational support personnel provide support services in the following areas: clerical, secretarial,
para professional aide, custodial and maintenance.
The positions listed below vary from part-time to full-time and from school year only, to year-round
positions.
Educational Support Staff
2010-11 and 2011-12
2010-11
Projected
2011-12
Clerical/Aides
33.33
31.83
Paraprofessionals/Interpreters/Transition Specialist
60.46
55.13
1.0
1.0
14.38
14.38
1.0
1.0
Director of High School Activities
.5
.5
Management/Confidential
13
13
Positions
Nurse
Custodial/Maintenance
Director of Maintenance and Operations
-5
STUDENT ENROLLMENT
General Enrollment
Resident enrollment data appears in the table below.
Historical, Current and Projected Resident Enrollment Data
2002-03 Through 2011-12
Grade
ECH
K-5
6-8
9 - 12
2002-03* 2003-04*
1,440
977
1,563
3,980
1,444
920
1,568
3,932
2004-05
61
1,397
918
1,538
3,914
42
-48
-18
-8
-79
-104
-36
-100
35
-59
1.06%
-1.22%
-0.46%
-0.20%
-2.02%
-2.72%
-0.97%
-2.71%
0.98%
-1.63%
Inc/Dec
% Change
2005-06
58
1,437
859
1,552
3,906
2006-07 2007-08
56
48
1,419
1,428
841
775
1,511
1,472
3,827
3,723
2008-09
41
1,420
784
1,442
3,687
2009-10
44
1,381
792
1,370
3,587
2010-11
40
1,413
836
1,333
3,622
2011-12
40
1,403
817
1,303
3,563
*Early Childhood, 220 Transfer Students and Resident Open Enrollment Students Not Included
STUDENT ENROLLMENT



Ten Year Trend
5,000
4,000
3,000
2,000
1,000
0
2002*
2003*
2004
9-12
2005
2006
6-8
2007
K-5
2008
2009
ECH
2010
2011
-6
Resident Enrollment by Grade Level 2010-11 and Projected 2011-12
Based on Third Friday in September
InOut-ofTotal
District
District
Resident
Enrollment Enrollment Enrollment
2010-11
2010-11
2010-11
Grade
EARLY
CHILDHOOD
K-Half Day
19
30
21
1
40
31
K-Full Day
195
3
198
1
2
3
4
5
214
211
247
244
248
1
5
5
6
3
215
216
252
250
251
6
7
8
284
268
267
1
7
9
285
275
276
9
10
11
12
308
315
319
362
6
3
6
14
3,531
91
Total


InOut-ofDistrict
District
Sub- Enrollment Enrollment
Totals
2011-12
2011-12
Total
Resident
Enrollment Sub2011-12
Totals Inc/(Dec)
19
30
21
1
40
31
269
195
3
198
269
0
1,184
229
216
213
249
246
4
1
5
5
6
233
217
218
254
252
1,174
(10)
836
250
286
270
3
1
7
253
287
277
817
(19)
314
318
325
376
1,333
307
318
325
329
9
6
3
6
316
324
328
335
1,303
(30)
3,622
3,622
3,482
81
3,563
3,563
(59)
Enrollment by Grade Level
500
400
300
200
100
0
rly
Ea
Ch
od
ho
d
il
K
-
lf
Ha
y
Da
K
ay
-F
1
2
3
4
5
6
7
lD
ul
2010-11
2011-12
8
9
10
11
12
-7
Pupil-Teacher Ratios
Pupil-teacher ratios (PTR) are computed by grade at the district level and used for planning purposes
and decision-making relative to staff allocations. District pupil-teacher ratios should not be confused
with individual class sizes. Enrollment numbers used to compute pupil-teacher ratios include
resident and non-resident students physically attending Mequon-Thiensville School District.
The district has attempted to establish some consistency in actual PTRs over the past years, while
concurrently keeping budget and program quality priorities in perspective. The following charts
show K-8 PTR data, targeted and actual PTRs, and historical PTR information.
K-8 Pupil-Teacher Ratios 2010-2011
September
Enrollment
Grade*
2010-11
K-Half Day
30
K-Full Day
195
1
223
2
215
3
253
4
247
5
248
6
285
7
279
8
273
TOTAL
2,248
Sub
Total
225
691
495
837
Sections
2.0
9.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
91.0
Sub
Total
11.00
30.00
20.00
30.00
Pupil/
Teacher
Ratio
15.0
21.67
22.3
21.5
25.3
24.7
24.8
28.5
27.9
27.3
Average
Target
PTR
20.45
18-21
23.03
20-23
24.75
25-27
27.90
24.70
26-28
These numbers include EEN students who spend part of their day in the regular classroom. Added
staffing is available to serve their needs.
Actual September Pupil-Teacher Ratios
2001-02 through 2010-11
Grade
Level
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
K
1-5
6-8
17.36
19.69
25.68
18.55
20.26
26.41
17.67
20.20
25.56
18.08
19.53
26.06
20.64
24.24
26.45
21.10
24.44
28.61
19.64
23.86
27.88
22.56
23.82
26.97
19.80
23.74
26.90
20.45
23.89
27.90
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
-8
Total Enrollment by Grade - January, 2011
The most current enrollment data comes from the actual January enrollment count of 3,673 students
and includes 21 ECH students and 134 Chapter 220 transfer and open enrollment non-resident
students. Previous charts that indicated a September, 2010 enrollment of 3,622 included only
resident students.
The following chart shows both grade level and school enrollment data for January, 2011
Enrollment Count - January, 2011
Grade
Early Childhood
K-Half Day
K-Full Day
1
2
3
4
5
6
7
8
9
10
11
12
TOTAL
DB
8
0
65
68
72
95
80
97
485
OL
W
13
32
71
97
84
82
89
83
0
57
62
62
77
77
68
403
551
LS
S
137
141
126
147
141
147
404
435
HHS
319
352
339
385
1,395
Enrollment by School – January, 2011
140 0
120 0
100 0
80 0
60 0
40 0

20 0
0

DB
OL
W
LS
S
HHS
TOTAL
21
32
193
227
218
254
246
248
284
282
273
319
352
339
385
3,673
-9
RESIDENT ENROLLMENT AND TAXATION HISTORY
The district’s resident enrollment declined slightly during the 1980's. The resident enrollment
between the 1989-90 and 1997-98 school years has increased slightly each year. Since 1997-98,
resident enrollment has declined. Resident enrollment for 2011-12 is projected to decrease by 59
students.
The actual tax levy rate for 2011-12 cannot be determined until October, 2011, after all budget
adjustments are made and the equalized property values used for apportionment of the school levy
have been received from the Wisconsin Department of Revenue.
The following chart shows enrollment, taxation history, and tax levy per pupil for the time period
1985-2011.
Enrollment and Taxation History
Year
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
Equalized
Valuation
Tax Levy
3,108
3,034
3,124
3,101
3,114
3,243
3,431
3,657
3,793
3,901
3,921
4,030
4,061
4,027
4,017
4,016
3,938
3,980
3,932
3,914
3,906
3,827
3,723
3,689
3,587
3,622
3,563
853,441,990
861,228,463
957,356,122
1,036,683,615
1,185,414,032
1,336,237,575
1,484,730,218
1,666,526,991
1,804,356,632
1,936,295,029
2,119,926,405
2,253,764,084
2,388,386,287
2,468,272,052
2,636,693,883
3,022,066,920
3,200,447,843
3,436,669,403
3,679,041,699
4,002,136,393
4,246,693,443
4,481,952,659
4,844,264,583
4,770,573,610
4,633,148,080
4,484,326,853
4,349,797,047
12,163,360
12,759,027
14,392,440
15,347,048
17,544,128
17,822,593
20,709,770
22,406,998
24,315,981
25,870,428
26,566,823
26,109,237
27,244,726
29,171,443
30,862,886
31,455,051
32,721,963
33,972,893
35,262,223
36,354,766
37,470,563
38,326,546
39,285,513
40,433,861
40,461,776
40,335,694
37,961,370
% Change Tax Rate/$1,000
in Tax Levy
Equalized
Tax Levy
per Pupil
14.25
14.81
15.03
14.80
14.80
13.34
13.95
13.45
13.48
13.35
12.53
11.58
11.41
11.82
11.70
10.41
10.22
9.89
9.58
9.08
8.82
8.55
8.11
8.48
8.73
8.99
*8.73
3,914
4,205
4,607
4,949
5,634
5,496
6,036
6,127
6,411
6,632
6,776
6,479
6,709
7,244
7,683
7,832
8,309
8,536
8,968
9,288
9,593
10,015
10,552
10,961
11,280
11,136
10,654
4.90%
12.80%
6.63%
14.32%
1.59%
16.20%
8.20%
8.52%
6.39%
2.69%
-1.72%
4.35%
7.07%
5.80%
1.92%
4.03%
3.82%
3.80%
3.10%
3.07%
2.28%
2.50%
2.92%
0.07%
-0.31%
-5.89%
*Estimated - assuming a 3% decrease in valuation and total tax levy in the amount of
$37,961,370.


-10
PROPOSED BUDGET OVERVIEW
The projected tax levy to support the 2011-12 budget is $37,961,370. This is a decrease of
$2,374,324 or -5.89% than the 2010-11 total levy of $40,335,694.
The following table details the mill rate required to fund the projected 2011-12 tax levy at
incremental increases (or decreases) in the equalized valuation of property in the school district.
Percent Increase
Equalized Valuation
Mill Rate
-5%
-4%
-3%
-2%
-1%
0%
1%
2%
3%
4%
5%
6%
$4,260,110,510
$4,304,953,779
$4,349,797,047
$4,394,640,316
$4,439,483,584
$4,484,326,853
$4,529,170,122
$4,574,013,390
$4,618,856,659
$4,663,699,927
$4,708,543,196
$4,753,386,464
$8.91
$8.82
$8.73
$8.64
$8.55
$8.47
$8.38
$8.30
$8.22
$8.14
$8.06
$7.99
The next table provides a breakdown of the proposed tax levy by Fund in comparison to the previous
year. The actual levy rate for 2010-11 was $8.99 per $1,000 of equalized value. The proposed levy
rate for 2011-12 is $8.73 which is a decrease of $0.26 or 2.89% from the previous year. The actual
levy rate for 2011-12 cannot be determined until October, 2011, after all budget adjustments have
been made and property values have been certified by the Department of Revenue.
2011-12 Levy
Rate*
2010-11 Levy
Rate
Inc/(Dec)
Percent
Change
General
Debt Service
Community Service
$35,386,290
2,347,500
227,580
8.15
0.53
0.05
$37,837,776
2,270,338
227,580
8.43
0.51
0.05
-$2,451,486
77,162
0
-6.48%
3.40%
0.00%
TOTALS
$37,961,370
8.73
$40,335,694
8.99
-$2,374,324
-5.89%
Fund
* The 2011-12 levy rate is illustrated with the assumption that the budget is adopted utilizing the
projected tax levy and a 3% decrease in the equalized valuation of property in the MequonThiensville School District.
-11
BUDGET PROCESS OVERVIEW
The Mequon-Thiensville School District conducts both short and long-term budget planning. Listed
below is an overview of each process.
Long-Range Budget Plan
Long-term budgeting is the process of anticipating educational needs and resources into the future.
The Mequon-Thiensville School District has developed a three-year budget plan in an attempt to
minimize or even eliminate crisis or emergency situations; and to communicate earlier and allow for
engagement of parents, staff, students and the community about potential budget reductions or
program enhancements.
The long-range budget plan starts with a fiscal forecast to determine what expenditures will be
necessary to maintain or enhance programs for the next several years in comparison to projected
revenue. Budget surplus or deficit situations are determined.
Budget recommendations are developed initially by district administration. The status of the longrange budget plan is shared with the Board of Education, staff and community. Opportunities for
public input/engagement are provided following each update. Year 1 recommendations become part
of the Annual School Budget process.
A copy of the district long-range budget plan can be found on the Mequon-Thiensville School
District web-site at www.mtsd.k12.wi.us.
Annual School Budget
This document details the finances needed to support the educational activities for the upcoming
school year or our short-term budget plan.
The budget process begins with updating the district three-year budget plan. Adjustments in
revenues/expenditures may be necessary after verification of September enrollment. District
administration will make adjustments to the budget plan by October each year with the goal of
presenting a balanced budget. Public input/engagement is provided as part of the review of the longrange budget plan and two informational budget meetings are scheduled for this purpose in
November and February each year. At the regular board meeting in June, the school board will make
preliminary recommendations on the proposed budget for presentation at the Budget Hearing
scheduled immediately preceding the District Annual Meeting. The District Annual Meeting is held
on the 4th Monday in July each year and is an opportunity for electors of the Mequon-Thiensville
School District to vote on the tax levy needed to support the upcoming budget. Adjustments are
done each October and a final tax levy certified to municipalities no later than November 6th each
year.
-12
SUMMARY OF PROPOSED 2011-12 BUDGET
2009-10
2010-11
2011-12
Increase/
Percent
Actual
20,211,717
Budget
19,644,610
Proposed
19,204,761
(Decrease)
-439,849
Change
-2.2%
Employee Benefits
9,547,471
9,425,570
8,902,327
-523,243
-5.6%
Contracted Services
4,517,614
5,233,599
5,191,688
-41,911
-0.8%
Supplies & Materials
1,191,366
1,193,573
1,211,006
17,433
1.5%
607,059
386,006
422,638
36,632
9.5%
95,209
61,000
81,000
20,000
32.8%
Employee Salaries
$
Equipment
Short-term Debt
Insurance
Other Expenses
243,313
282,300
225,000
-57,300
-20.3%
5,806,488
5,284,273
4,885,543
-398,730
-7.5%
Total General Fund Expenditures
$
42,220,237
41,510,931
40,123,963
-1,386,968
-3.3%
State/Federal Program Fund
$
-9.2%
8,139,200
8,106,458
7,359,768
-746,690
Debt Service Fund
2,876,652
2,611,434
2,719,253
107,819
4.1%
Food Service Fund
1,422,483
1,453,000
1,392,000
-61,000
-4.2%
433,599
500,000
475,000
-25,000
-5.0%
1,000
1,300
800
-500
-38.5%
Community Service Fund
919,233
876,580
869,580
-7,000
-0.8%
Package and Cooperative Program Fund
206,665
62,000
0
-62,000
-100.0%
Student Activity Fund
Trust Fund
Total Other Fund Expenditures
$
13,998,832
13,610,772
12,816,401
-794,371
-5.8%
TOTAL FUNDING REQUIREMENTS
$
56,219,069
55,121,703
52,940,364
-2,181,339
-4.0%
$
39,203,533
39,059,083
36,581,634
-2,477,449
-6.3%
214,289
238,896
312,200
73,304
30.7%
2,438,695
2,540,453
2,446,329
-94,124
-3.7%
312,954
193,499
180,800
-12,699
-6.6%
54,804
39,000
43,000
4,000
10.3%
REVENUES
Local Revenue
Inter-District Revenue
State Revenue
Federal Revenue
Other Revenue
Total General Fund Revenue
$
42,224,275
42,070,931
39,563,963
-2,506,968
-6.0%
State/Federal Program Fund
$
-9.2%
8,133,146
8,106,458
7,359,768
-746,690
Debt Service Fund
2,854,426
2,584,698
2,689,153
104,455
4.0%
Food Service Fund
1,383,133
1,483,000
1,382,000
-101,000
-6.8%
435,119
500,000
475,000
-25,000
-5.0%
93,260
93,500
93,250
-250
-0.3%
Community Service Fund
872,133
876,580
869,580
-7,000
-0.8%
Package and Cooperative Program Fund
206,665
62,000
0
-62,000
-100.0%
Student Activity Fund
Trust Fund
Total Other Fund Revenues
$
13,977,882
13,706,236
12,868,751
-837,485
-6.1%
TOTAL FUNDING RESOURCES
$
56,202,157
55,777,167
52,432,714
-3,344,453
-6.0%
-13
GENERAL AND STATE/FEDERAL PROGRAM FUNDS BUDGET
BUDGET ANALYSIS BY FUND
All Other
Funds
10%
General Fund &
State/Federal
Program Fund
90%
Funds are independent accounting entities that are established to carry on specific activities or
achieve certain objectives. The general fund and state/federal program fund (i.e. special education)
account for most financial activities with the district and most of the direct educational services are
provided through these two funds. Other funds provide for specific activities such as food service,
long-term debt and community services.
REVENUE SOURCES ANALYSIS
Other Sources
0.1%
Property Taxes 84%
State/Federal
13%
Other Local
2.9%
Source dimension is used to classify revenues and other sources of finances according to their origin.
For example, our sources of revenue include local sources such as tax levy, student fees and
investment income; state sources include categorical aids such as Chapter 220, equalization,
transportation and special education; federal sources include reimbursement for various special
programs.
-14
ANALYSIS BY OBJECT
Supplies/Equipment
4.2%
Employee Salaries
54.4%
Debt/Insurance/Other
1.8%
Purchased Services
14.1%
Employee Benefits
25.5%
Objects are those items for which the district spends money, such as salaries, employee benefits,
paper, textbooks, etc.
ANALYSIS BY FUNCTION
Student/Staff Services
9.3%
Administrative Services
6.5%
Instructional Services
60.6%
Business Services/
Operations/
Maintenance
14.7%
Other Support Services
8.9%
Function is the purpose for which an object is used or for which a person acts. In our budget,
functions include instructional programs such as art, music, science, etc.; staff and student services
such as guidance and the IMC; administrative, custodial and maintenance, transportation, debt
service and others.
FUND 10 - GENERAL FUND
-15
The General Fund is the fund into which most tax and aid revenues are received and from which the
District's general operating expenses are paid.
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
6,930,134
6,934,172
7,494,172
560,000
8.1%
107,742
100,000
100,000
0
0.0%
BALANCE SHEET
Beginning Fund Balance
$
Ending Fund Balance, Nonspendable
Ending Fund Balance, Assigned
Ending Fund Balance, Unassigned
Total Ending Fund Balance
0
560,000
0
-560,000
-100.0%
6,826,430
6,834,172
6,834,172
0
0.0%
6,934,172
7,494,172
6,934,172
-560,000
-7.5%
REVENUE
200 Revenue from Local Sources
211 Property Taxes
38,026,316
37,837,776
35,386,290
-2,451,486
-6.5%
260 Non-Capital Sales
99,551
95,000
95,000
0
0.0%
270 School Activity Income
93,745
117,000
95,000
-22,000
-18.8%
280 Interest on Investments
41,840
74,396
50,000
-24,396
-32.8%
0
0
0
0
0.0%
292 Student Fees
648,716
661,020
653,400
-7,620
-1.2%
293 District Rentals
287,984
268,891
296,944
28,053
10.4%
291 Gifts
297 Student Fines
TOTAL REVENUE FROM LOCAL SOURCES
300 TOTAL WI INTER-DIST. PAYMENTS
5,381
5,000
5,000
0
0.0%
39,203,533
39,059,083
36,581,634
-2,477,449
-6.3%
214,289
238,896
312,200
73,304
30.7%
97,853
90,500
98,000
7,500
8.3%
600 Revenue from State Sources
612 Transportation Aid
613 Library Aid
131,662
130,000
130,000
0
0.0%
616 Voluntary Transfer Aid
974,471
1,055,698
1,000,000
-55,698
-5.3%
1,093,254
1,142,297
1,100,000
-42,297
-3.7%
1,125
0
0
0
0.0%
138,374
121,958
118,329
-3,629
-3.0%
1,956
0
0
0
0.0%
2,438,695
2,540,453
2,446,329
-94,124
-3.7%
61,105
0
0
0
0.0%
154,885
109,000
96,301
-12,699
-11.7%
96,964
84,499
84,499
0
0.0%
312,954
193,499
180,800
-12,699
-6.6%
3,301
500
1,000
500
100.0%
970 District
38,588
30,500
32,000
1,500
4.9%
990 Miscellaneous
12,915
8,000
10,000
2,000
25.0%
51,503
38,500
42,000
3,500
9.1%
42,224,275
42,070,931
39,563,963
-2,506,968
-6.0%
621 Equalization Aid
630 Special Project Grants
691 Computer Aid
699 Special Project - State
TOTAL REVENUE FROM STATE SOURCES
700 Revenue from Federal Sources
718 Stimilus
730 ESEA Title II-IV Grant
751 ESEA Title I
TOTAL REVENUE FROM FEDERAL SOURCES
800 TOTAL REVENUE FROM OTHER
FINANCIAL SOURCES
900 Total Revenue from Other Sources
TOTAL REVENUE FROM OTHER SOURCES
TOTAL GENERAL FUND REVENUE
$
-16
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
110 000 Undifferentiated Curriculum - (K-8 Instruction)
100 Employee Salaries
$
6,289,248
200 Employee Benefits
2,992,272
300 Purchased Services
18,798
400 Supplies
83,827
500 Equipment
8,719
900 Dues/Fees
134
TOTAL UNDIFFERENTIATED CURRICULUM
9,392,998
6,652,395
3,109,536
22,555
89,044
400
1,450
9,875,380
6,367,591
2,562,773
115,051
91,044
1,500
1,080
9,139,039
-284,804
-546,763
92,496
2,000
1,100
-370
-736,341
-4.3%
-17.6%
410.1%
2.2%
275.0%
-25.5%
-7.5%
120 000 Regular Curriculum - (English, Foreign Language, Math, Music, Science, Social Studies)
5,879,657
5,807,307
5,779,709
2,428,552
2,484,560
2,110,509
13,012
10,899
10,892
400 Supplies
375,891
418,077
417,882
500 Equipment
105,330
16,890
139,593
900 Dues/Fees
37,288
31,702
33,170
TOTAL REGULAR CURRICULUM
8,839,730
8,769,435
8,491,755
-27,598
-374,051
-7
-195
122,703
1,468
-277,680
-0.5%
-15.1%
-0.1%
0.0%
726.5%
4.6%
-3.2%
501,654
183,888
1,200
47,878
800
0
735,420
-5,844
-33,531
-9,000
9,888
0
0
-38,487
-1.2%
-15.4%
-88.2%
26.0%
0.0%
0.0%
-5.0%
904,503
370,666
0
30,737
0
500
1,306,406
903,095
317,605
0
41,713
0
500
1,262,913
-1,408
-53,061
0
10,976
0
0
-43,493
-0.2%
-14.3%
0.0%
35.7%
0.0%
0.0%
-3.3%
160 000 Co-Curricular Activities - (Athletics, Debate, Forensics)
495,352
71,148
76,371
400 Supplies
50,546
500 Equipment
21,625
900 Dues/Fees
19,445
TOTAL CO-CURRICULAR ACTIVITIES
734,487
509,000
91,012
77,911
50,093
22,816
23,515
774,347
515,000
69,938
76,344
42,852
23,670
22,842
750,646
6,000
-21,074
-1,567
-7,241
854
-673
-23,701
1.2%
-23.2%
-2.0%
-14.5%
3.7%
-2.9%
-3.1%
170 000 Special Needs - (Gifted & Talented)
400 Supplies
500 Equipment
TOTAL SPECIAL NEEDS
156,600
71,189
16,210
2,435
0
246,434
166,266
76,727
7,800
12,731
0
263,524
127,922
59,332
15,050
5,000
0
207,304
-38,344
-17,395
7,250
-7,731
0
-56,220
-23.1%
-22.7%
92.9%
-60.7%
0.0%
-21.3%
21,274,993
21,762,999
20,587,077
-1,175,922
-5.4%
EXPENDITURES
130 000 Vocational Curriculum - (Business Education, FACE, Engineering & Technology)
474,727
507,498
198,978
217,419
546
10,200
400 Supplies
35,226
37,990
500 Equipment
14,333
800
900 Dues/Fees
0
0
TOTAL VOCATIONAL CURRICULUM
723,810
773,907
140 000 Physical Curriculum - (Health, Physical Education)
918,369
379,029
4,334
400 Supplies
35,642
500 Equipment
0
900 Dues/Fees
160
TOTAL PHYSICAL CURRICULUM
1,337,534
TOTAL INSTRUCTION
$
-17
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
950,615
380,658
101,824
16,289
0
3,194
1,452,580
969,444
406,762
142,750
19,280
1,000
1,403
1,540,639
967,134
360,480
145,750
18,580
1,000
1,653
1,494,597
-2,310
-46,282
3,000
-700
0
250
-46,042
-0.2%
-11.4%
2.1%
-3.6%
0.0%
17.8%
-3.0%
220 000 Instructional Staff Services - (Curriculum & Staff Development, Library & Media Services)
991,420
898,092
860,884
406,273
426,407
353,912
24,785
12,500
11,979
400 Supplies
209,550
193,423
202,113
500 Equipment
51,304
47,750
38,100
900 Dues/Fees
33,444
12,009
5,000
TOTAL INSTRUCTIONAL STAFF SERVICES
1,716,776
1,590,181
1,471,988
-37,208
-72,495
-521
8,690
-9,650
-7,009
-118,193
-4.1%
-17.0%
-4.2%
4.5%
-20.2%
-58.4%
-7.4%
213,904
38,172
174,200
24,450
15,000
13,900
479,626
2,216
-9,220
11,600
-4,450
6,000
-1,150
4,996
1.0%
-19.5%
7.1%
-15.4%
66.7%
-7.6%
1.1%
1,494,335
658,968
75,490
93,348
127,650
11,350
2,461,141
1,425,486
550,706
70,880
97,944
119,550
11,650
2,276,216
-68,849
-108,262
-4,610
4,596
-8,100
300
-184,925
-4.6%
-16.4%
-6.1%
4.9%
-6.3%
2.6%
-7.5%
251 000 Direction of Business - (Accounting, Payroll, Financial Management)
322,387
321,380
101,197
104,129
57,925
77,800
400 Supplies
5,084
5,600
500 Equipment
6,693
0
900 Dues/Fees
940
1,900
TOTAL DIRECTION OF BUSINESS
494,226
510,809
323,940
90,684
59,250
4,500
0
2,200
480,574
2,560
-13,445
-18,550
-1,100
0
300
-30,235
0.8%
-12.9%
-23.8%
-19.6%
0.0%
15.8%
-5.9%
447,046
223,328
1,768,600
117,450
0
0
2,556,424
-1,186
-27,038
5,000
0
0
0
-23,224
-0.3%
-10.8%
0.3%
0.0%
0.0%
0.0%
-0.9%
EXPENDITURES (continued)
210 000 Student Services - (Guidance, Health)
$
400 Supplies
500 Equipment
900 Dues/Fees
TOTAL STUDENT SERVICES
230 000 General Administration - (Board of Education, District Administration)
205,914
211,688
44,529
47,392
186,837
162,600
400 Supplies
22,610
28,900
500 Equipment
22,936
9,000
900 Dues/Fees
13,212
15,050
TOTAL GENERAL ADMINISTRATION
496,038
474,630
240 000 Building Administration - (Principals' Offices)
1,495,822
592,912
74,271
400 Supplies
95,903
500 Equipment
113,878
900 Dues/Fees
10,563
TOTAL BUILDING ADMINISTRATION
2,383,349
253 000 Operation of Plant - (Custodial Services, Utilities)
1,307,400
662,627
1,035,546
400 Supplies
169,291
500 Equipment
0
900 Dues/Fees
0
TOTAL OPERATION OF PLANT
3,174,864
448,232
250,366
1,763,600
117,450
0
0
2,579,648
-18
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
254 000 Maintenance of Plant - (Repairs and Remodeling of Buildings and Equipment)
300,723
304,801
146,783
154,502
783,474
648,946
400 Supplies
74,964
80,200
500 Equipment
42,702
23,500
900 Dues/Fees
2,129
2,000
TOTAL MAINTENANCE OF PLANT
1,350,775
1,213,949
309,698
140,639
635,346
79,400
24,000
2,000
1,191,083
4,897
-13,863
-13,600
-800
500
0
-22,866
1.6%
-9.0%
-2.1%
-1.0%
2.1%
0.0%
-1.9%
256 000 Pupil Transportation
TOTAL PUPIL TRANSPORTATION
EXPENDITURES (continued)
1,592,360
1,592,360
1,569,022
1,569,022
1,537,254
1,537,254
-31,768
-31,768
-2.0%
-2.0%
260 000 Central Services - (Telephone, Technology Support)
418,484
146,260
331,951
400 Supplies
14,109
500 Equipment
219,540
900 Dues/Fees
3,920
TOTAL CENTRAL SERVICES
1,134,264
402,380
140,732
299,818
16,700
136,200
6,000
1,001,830
413,540
122,785
234,892
20,200
59,425
8,000
858,842
11,160
-17,947
-64,926
3,500
-76,775
2,000
-142,988
2.8%
-12.8%
-21.7%
21.0%
-56.4%
33.3%
-14.3%
233,403
9,910
243,313
182,300
100,000
282,300
195,000
30,000
225,000
12,700
-70,000
-57,300
7.0%
-70.0%
-20.3%
280 000 Debt Service - (Interest on Short-Term Borrowing)
680 Short-Term Interest
89,359
691 Paying Agent Fees
5,850
TOTAL DEBT SERVICE
95,209
55,000
6,000
61,000
75,000
6,000
81,000
20,000
0
20,000
36.4%
0.0%
32.8%
290 000 Severance Benefits - (Teachers, Administrators)
5,000
925,063
TOTAL SEVERANCE BENEFITS
930,063
47,289
886,392
933,681
48,158
1,717,576
1,765,734
869
831,184
832,053
1.8%
93.8%
89.1%
15,063,817
14,218,830
14,418,338
199,508
1.4%
400 000 Non-Program Transactions
300 Inter-District - Payments
800 Interfund Transfers
900 Refunds
199,370
5,672,905
9,152
351,708
5,172,394
5,000
335,000
4,778,548
5,000
-16,708
-393,846
0
-4.8%
-7.6%
0.0%
TOTAL NON-PROGRAM TRANSACTIONS
5,881,427
5,529,102
5,118,548
-410,554
-7.4%
42,220,237
41,510,931
40,123,963
-1,386,968
-3.3%
270 000 Insurances - (Property, Liability)
710 Insurance
730 Unemployment Compensation
TOTAL PROPERTY/LIABILITY INSURANCE
TOTAL SUPPORT SERVICES
TOTAL GENERAL FUND EXPENDITURES $
FUND 20 - SPECIAL PROJECTS AND SPECIAL EDUCATION PROGRAM FUND -19
The Special Projects and Special Education Program Fund is used to record revenues and expenditures
those programs for which the district will be at least partly reimbursed by another agency.
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
21,672
15,618
15,618
15,618
15,618
15,618
0
0
0.0%
0.0%
5,028,941
215,971
1,854,915
961,659
71,660
8,133,146
4,859,034
225,000
1,865,000
1,119,424
38,000
8,106,458
4,436,895
200,000
1,895,000
784,373
43,500
7,359,768
-422,139
-25,000
30,000
-335,051
5,500
-746,690
-8.7%
-11.1%
1.6%
-29.9%
14.5%
-9.2%
35,000
110,682
145,682
31,500
180,000
211,500
0
200,000
200,000
0
20,000
-11,500
0.0%
11.1%
-5.4%
39,181
39,181
6,800
6,800
6,800
6,800
0
0
0.0%
0.0%
150 000 Special Curriculum
400 Supplies
500 Equipment
900 Dues/Fees
Total Special Curriculum
3,746,311
2,023,497
22,913
36,634
3,795
0
5,833,150
3,730,338
1,908,711
4,500
57,470
4,500
500
5,706,019
3,446,410
1,768,854
4,000
147,523
3,250
250
5,370,287
-283,928
-139,857
-500
90,053
-1,250
-250
-335,732
-7.6%
-7.3%
-11.1%
156.7%
-27.8%
-50.0%
-5.9%
170 000 Special Needs
Total Special Needs
0
0
0
0
250
250
250
250
0.0%
0.0%
210 000 Student Services
400 Supplies
900 Dues/Fees
Total Student Services
512,414
204,533
142,550
6,200
670
866,367
485,725
207,302
108,843
63,981
1,250
867,101
497,184
192,833
78,132
9,876
1,400
779,425
11,459
-14,469
-30,711
-54,105
150
-87,676
2.4%
-7.0%
-28.2%
-84.6%
12.0%
-10.1%
220 000 Instructional Staff Services
400 Supplies
900 Dues/Fees
Total Instructional Staff Services
167,764
63,742
62,169
56,005
24,773
374,453
170,128
66,470
12,300
2,500
5,500
256,898
171,178
58,318
6,875
1,500
5,500
243,371
1,050
-8,152
-5,425
-1,000
0
-13,527
0.6%
-12.3%
-44.1%
-40.0%
0.0%
-5.3%
2,233
31,372
33,605
0
0
0
0
0
0
0
0
0
0.0%
0.0%
0.0%
250 000 Pupil Transportation
Total Pupil Transportation
614,378
614,378
893,500
893,500
545,500
545,500
-348,000
-348,000
-38.9%
-38.9%
Total Non-program Transactions
232,384
232,384
164,640
164,640
214,135
214,135
49,495
49,495
30.1%
30.1%
8,139,200
8,106,458
7,359,768
-746,690
-9.2%
BALANCE SHEET
Ending Fund Balance, Restricted
$
REVENUE
Revenue from Interfund Transfers
Revenue from Local Sources
Revenue from State Sources
Revenue from Federal Sources
Revenue from Other Sources
TOTAL REVENUE
EXPENDITURES
110 000 Regular Instruction
400 Supplies
Total Regular Instruction
130 000 Vocational Curriculum
Total Vocational Curriculum
240 000 Building Administration
400 Supplies
Total Building Administration
TOTAL EXPENDITURES
$
-20
FUND 30 - DEBT SERVICE FUND
The Debt Service Fund is used to account for the retirement of the District's long-term debt according
to a schedule that is established when the debt is incurred.
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
492,300
470,074
470,074
443,338
443,338
413,238
-26,736
-30,100
-5.7%
-6.8%
REVENUE
500 000 Revenue
110 Revenue from Interfund Transfer
643,964
2,210,462
313,360
2,271,338
341,653
2,347,500
28,293
76,162
9.0%
3.4%
TOTAL REVENUE
2,854,426
2,584,698
2,689,153
104,455
4.0%
EXPENDITURES
280 000 Debt Service
674 State Trust Fund Loan Principal
675 Bond Principle Payment
684 State Trust Fund Loan Interest
685 Bond Interest Payment
452,260
1,470,000
191,704
762,688
280,000
1,585,000
33,359
713,075
285,000
1,720,000
56,653
657,600
5,000
135,000
23,294
-55,475
1.8%
8.5%
69.8%
-7.8%
2,876,652
2,611,434
2,719,253
107,819
4.1%
BALANCE SHEET
TOTAL EXPENDITURES
$
$
FUND 50 - FOOD SERVICE FUND
-21
The Food Service Fund is used to record transactions for the school lunch program.
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
399,176
359,825
359,825
389,825
389,825
379,825
30,000
-10,000
8.3%
-2.6%
REVENUE
251 Pupil Lunch Sales
252 Adult Lunch Sales
280 Interest on Investments
1,132,898
11,043
3,445
1,273,000
7,000
6,000
1,133,000
11,000
3,000
-140,000
4,000
-3,000
-11.0%
57.1%
-50.0%
TOTAL REVENUE FROM LOCAL SOURCES
1,147,386
1,286,000
1,147,000
-139,000
-10.8%
600 Revenue from State Sources
617 State Hot Lunch Aid
12,948
12,000
13,000
1,000
8.3%
TOTAL REVENUE FROM STATE SOURCES
12,948
12,000
13,000
1,000
8.3%
714 Other Federal Aid
717 Federal Hot Lunch Aid
730 Federal Aid
64,591
157,338
869
60,000
125,000
0
62,000
160,000
0
2,000
35,000
0
3.3%
28.0%
0.0%
TOTAL REVENUE FROM FEDERAL SOURCES
222,799
185,000
222,000
0
0.0%
0
0
0
0
0.0%
0
0
0
0
0.0%
1,383,133
1,483,000
1,382,000
-101,000
-6.8%
1,275,495
67,252
79,736
1,370,000
61,000
22,000
1,303,000
67,000
22,000
-67,000
6,000
0
-4.9%
9.8%
0.0%
1,422,483
1,453,000
1,392,000
-61,000
-4.2%
BALANCE SHEET
$
900 Total Revenue from Other Sources
970 District
TOTAL REVENUE FROM OTHER SOURCES
TOTAL REVENUE
EXPENDITURES
257 000 Food Service
400 Supplies
500 Equipment
TOTAL EXPENDITURES
$
FUND 70 - TRUST FUND
-22.2
The Trust Fund is used to record transactions for the District's Other Post Employment Benefits
(OPEB) and the Lee Memorial and Birschbach Memorial Scholarships
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
16,105
108,365
108,365
200,565
200,565
293,015
92,200
92,450
85.1%
46.1%
93,260
93,500
93,250
-250
-0.3%
93,260
93,500
93,250
-250
-0.3%
1,000
1,300
800
-500
-38.5%
1,000
1,300
800
-500
-38.5%
BALANCE SHEET
$
REVENUE
200 Interest, Gifts
TOTAL REVENUE
EXPENDITURES
900 Scholarship Payments
TOTAL EXPENDITURES
$
FUND 80 - COMMUNITY SERVICE FUND
-23
The Community Service Fund is used primarily to account for the revenues and expenditures of the
Mequon-Thiensville School District Recreation Department.
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
442,391
395,291
395,291
395,291
395,291
395,291
0
0
0.0%
0.0%
REVENUE
211 Property Taxes
260 Non-Capital Sales
273 Registration Fees
280 Interest
291 Gifts
227,580
15,875
626,177
2,501
0
227,580
9,000
630,000
10,000
0
227,580
9,000
630,000
3,000
0
0
0
0
-7,000
0
0.0%
0.0%
0.0%
-70.0%
0.0%
TOTAL REVENUE
872,133
876,580
869,580
-7,000
-0.8%
6,976
534
55,621
15,383
78,513
2,530
194
17,607
62,000
82,331
0
0
17,000
75,000
92,000
-2,530
-194
-607
13,000
9,669
-100.0%
-100.0%
100.0%
21.0%
11.7%
0
0
5,714
5,714
0
0
-5,714
-5,714
-100.0%
-100.0%
296,570
76,679
370,080
32,807
60,706
3,878
310,393
79,897
356,500
34,145
3,200
4,400
302,309
73,071
360,400
34,100
3,200
4,500
-8,084
-6,826
3,900
-45
0
100
-2.6%
-8.5%
1.1%
-0.1%
0.0%
2.3%
840,720
788,535
777,580
-10,955
-1.4%
919,233
876,580
869,580
-7,000
-0.8%
BALANCE SHEET
Ending Fund Balance, Assigned
$
EXPENDITURES
250 000 Operations of Plant
300 Puchased Services
500 Equipment
TOTAL OPERATIONS OF PLANT
290 000 Other Support Services
TOTAL OTHER SUPPORT SERVICES
340 000 Recreation
400 Supplies
500 Equipment
900 Dues/Fees
TOTAL RECREATION
TOTAL EXPENDITURES
$
FUND 90 - PACKAGE & COOPERATIVE PROGRAM FUND
-24
The Package & Cooperative Program Fund is used to account for the revenues and expenditures of the
Enhancing Education through Technology Grant.
2009-10
Actual
2010-11
Budget
2011-12
Budget
Increase/
(Decrease)
Percent
Change
0
0
0
0
0.0%
0
0
0
0
0.0%
730 Federal Project Aid
206,665
62,000
0
-62,000
-100.0%
TOTAL REVENUE
206,665
62,000
0
-62,000
-100.0%
54,612
0
0
0
0.0%
9,026
0
0
0
0.0%
13,372
0
0
0
0.0%
BALANCE SHEET
$
Ending Fund Balance
REVENUE
EXPENDITURES
400 Supplies
109,846
0
0
0
0.0%
500 Equipment
17,599
0
0
0
0.0%
900 Dues/Fees
2,211
62,000
0
-62,000
-100.0%
206,665
62,000
0
-62,000
-100.0%
TOTAL EXPENDITURES
$
-25
OBJECT BY LOCATION SUMMARY - GENERAL FUND
Salaries
Expenditure Objects
Sal/Ben
District
Total
Full-Time
111
0
0
0
0
0
0
17,705,125
0
17,705,125
Extra Duties
112
0
0
0
0
0
0
736,365
0
736,365
Overtime
113
0
0
0
0
0
0
22,000
0
22,000
Cash in Lieu of Insurance
114
0
0
0
0
0
0
315,195
0
315,195
Part-Time
121
0
0
0
0
0
0
49,076
0
49,076
Substitutes
131
0
0
0
0
0
0
374,500
0
374,500
Wilson Lake Shore
Steffen Homestead
141
0
0
0
0
0
0
2,500
0
2,500
Retirement
212
0
0
0
0
0
0
1,075,491
0
1,075,491
Fund 73 Transfer
218
0
0
0
0
0
0
93,000
0
93,000
Soc. Security
222
0
0
0
0
0
0
1,487,210
0
1,487,210
Life Insurance
230
0
0
0
0
0
0
111,702
0
111,702
Health Insurance
241
0
0
0
0
0
0
5,105,576
0
5,105,576
Dental Insurance
243
0
0
0
0
0
0
332,366
0
332,366
Disability Ins.
251
0
0
0
0
0
0
86,619
0
86,619
- Annuity/College Reimb.290
0
0
0
0
0
0
601,363
9,000
610,363
Benefits
- Seasonal
Donges Bay Oriole Lane
310
500
200
750
8,425
8,950
49,141
0
1,085,930
1,153,896
Contracted
320
6,000
4,000
4,000
1,300
2,500
19,446
0
726,800
764,046
Gas for Heat
331
0
0
0
0
0
0
0
442,000
442,000
Electricity
336
0
0
0
0
0
0
0
465,000
465,000
Sewerage
338
0
0
0
0
0
0
0
43,000
43,000
Pupil Travel
341
2,000
6,166
500
8,000
8,360
74,728
0
1,207,500
1,307,254
Employee Travel
342
200
100
100
1,000
200
1,000
0
43,450
46,050
Pupil Lodging
345
0
0
0
0
0
15,850
0
0
15,850
Gasoline
348
0
0
0
0
0
0
0
249,000
249,000
Postage/Printing
350
1,800
215
2,000
3,100
800
59,335
0
122,750
190,000
Telephone
355
0
0
0
0
0
0
0
0
0
Information Technology360
0
0
0
0
0
0
0
34,592
34,592
Payments in Wisconsin382
0
0
0
0
0
0
0
335,000
335,000
- Payment to Intermediate
385
0
0
0
0
0
0
0
70,100
70,100
67,900
Services
Personal Services
386
0
0
0
0
0
0
0
67,900
Payment to State
387
0
0
0
0
0
0
0
8,000
8,000
General
411
38,206
27,835
39,407
43,157
28,560
135,655
0
239,200
552,020
Software
413
3,000
3,000
3,500
4,000
4,000
21,147
0
7,050
45,697
Food
415
0
0
0
3,009
3,000
8,400
0
0
14,409
Paper
417
2,300
3,000
3,100
4,500
4,500
23,000
0
3,250
43,650
Apparel
421
0
0
0
0
0
1,004
0
2,300
3,304
Audio-visual
431
1,500
1,100
1,000
3,000
3,000
6,382
0
0
15,982
Library Books
432
7,000
6,600
8,548
8,000
8,000
9,934
0
0
48,082
Newspapers
433
100
400
100
440
800
1,100
0
0
2,940
Periodicals
434
1,700
640
3,700
1,800
4,850
3,499
0
200
16,389
Instr. Software
435
500
200
300
1,870
2,120
19,612
0
42,305
66,907
Reference
439
1,100
800
1,000
1,870
1,870
3,442
0
200
10,282
Non-Capital
440
0
1,200
0
0
0
3,314
0
83,400
87,914
450
5,300
5,775
5,700
10,750
10,601
48,600
0
0
86,726
Equip. Component
460
0
0
0
0
0
0
0
18,000
18,000
Textbooks
471
500
1,225
2,500
2,300
5,200
32,069
0
85,985
129,779
Workbooks
472
7,900
4,350
10,000
0
0
4,050
0
0
26,300
Non-Instr. Software
480
0
0
425
0
0
0
0
42,200
42,625
550
500
200
0
1,200
10,461
9,482
0
64,500
86,343
Replacement
560
300
900
0
900
2,750
3,500
0
167,725
176,075
Rental
570
6,400
6,400
12,000
7,500
12,500
97,920
0
17,500
160,220
680
0
0
0
0
0
0
0
75,000
75,000
Agent Fees
691
0
0
0
0
0
0
0
6,000
6,000
Prop/Liab/WC
710
0
0
0
0
0
0
0
195,000
195,000
Unemployment
730
0
0
0
0
0
0
0
30,000
30,000
- Interfund Transfers
800
0
0
0
0
0
0
0
4,778,548
4,778,548
900
3,200
1,300
600
13,700
18,615
31,727
0
37,853
106,995
90,006
75,606
99,230
129,821
141,637
683,337
28,098,088
10,806,238
40,123,963
Supplies
CESA Payments
Equip
- Resale
Debt
- Additions
Ins
- Interest
Dues/Fees
TOTALS
-26
Fund 30
Fund 50
Fund 60
Fund 70
Fund 80
Total
111
3,993,047
0
0
0
0
162,961
4,156,008
Extra Duties
112
6,725
0
0
0
0
10,000
16,725
Overtime
113
0
0
0
0
0
0
Opt out of Insurance
114
0
0
0
0
0
8,944
8,944
Part-Time
121
0
0
0
0
0
8,404
8,404
Substitutes
131
115,000
0
0
0
0
0
115,000
Seasonal
141
0
0
0
0
0
112,000
112,000
Retirement
212
235,772
0
0
0
0
14,752
250,524
Soc. Security
222
315,333
0
0
0
0
22,595
337,928
Life Insurance
230
20,788
0
0
0
0
892
21,680
Health Insurance
241
1,336,150
0
0
0
0
30,592
1,366,742
Dental Insurance
243
92,139
0
0
0
0
3,464
95,603
Disability Ins.
251
19,823
0
0
0
0
776
20,599
College Reimb.
291
0
0
0
0
0
0
0
Personal Services
310
62,652
0
1,237,000
0
0
362,000
1,661,652
Contracted
320
0
0
22,000
0
0
0
22,000
Gas for Heat
331
0
0
0
0
0
0
0
Electricity
336
0
0
0
0
0
0
0
Sewerage
338
0
0
0
0
0
0
0
Pupil Travel
341
545,500
0
0
0
0
0
545,500
Employee Travel
342
5,225
0
0
0
0
400
5,625
Gasoline
348
0
0
4,000
0
0
0
4,000
Postage/Printing
350
0
0
0
0
0
15,000
15,000
Telephone
355
0
0
0
0
0
0
0
Tuition
382
169,765
0
0
0
0
0
169,765
Payment to State
385
0
0
0
0
0
0
0
CESA Payments
386
72,550
0
0
0
0
0
72,550
Payment to State
387
0
0
40,000
0
0
0
40,000
VTAE Payments
389
0
0
0
0
0
0
0
General
411
329,399
0
2,000
475,000
0
20,000
826,399
Workbooks
412
0
0
0
0
0
0
0
Software
413
0
0
0
0
0
500
500
Food
415
0
0
65,000
0
0
0
65,000
Paper
417
0
0
0
0
0
400
400
Apparel
421
0
0
0
0
0
0
0
Audio-visual
431
0
0
0
0
0
0
0
Library Books
432
0
0
0
0
0
0
0
Newspapers
433
0
0
0
0
0
0
0
Periodicals
434
0
0
0
0
0
0
0
Software
435
20,750
0
0
0
0
0
20,750
Reference
439
0
0
0
0
0
0
0
Non-Capital
440
0
0
0
0
0
0
0
Resale
450
0
0
0
0
0
9,000
9,000
Textbooks
470
4,750
0
0
0
0
0
4,750
Non-Instr. Software
480
0
0
0
0
0
4,200
4,200
Site Rental
517
0
0
0
0
0
75,000
75,000
Build. Components
541
0
0
0
0
0
0
0
Additions
550
7,250
0
0
0
0
0
7,250
Replacement
560
0
0
20,000
0
0
0
20,000
Rental
570
0
0
2,000
0
0
3,200
5,200
Principle
670
0
2,005,000
0
0
0
0
2,005,000
-
Interest
680
0
714,253
0
0
0
0
714,253
Agent Fees
691
0
0
0
0
0
0
0
Prop/Liab/WC
710
0
0
0
0
0
0
0
Judgements
720
0
0
0
0
0
0
0
Unemployment
730
0
0
0
0
0
0
0
Dues/Fees
900
7,150
0
0
0
800
4,500
12,450
7,359,768
2,719,253
1,392,000
475,000
800
869,580
12,816,401
Salaries
Fund 20
Full-Time
Ins
OBJECT BY LOCATION SUMMARY - OTHER FUNDS
Expenditure Objects
Benefits
-
Services
-
Supplies
-
Equip
-
Debt
-
-
TOTALS
-27
MAJOR FUNCTION BY LOCATION SUMMARY - GENERAL FUND
Function
Donges
Bay
Oriole
Lane
Wilson
Lake
Shore
Steffen
HHS
Salaries/
Benefits
District
General
Fund Total
Undiff. Curriculum
110000
18,506
24,170
30,907
14,650
8,741
0
8,930,364
111,701
9,139,039
Regular Curriculum
120000
26,000
12,450
26,150
37,225
50,386
162,536
7,890,218
286,790
8,491,755
Vocational Curriculum
130000
0
0
0
9,159
7,930
23,789
685,542
9,000
735,420
Physical Curriculum
140000
3,800
1,600
2,500
5,100
5,870
21,643
1,220,700
1,700
1,262,913
Co-curricular Activities
160000
0
0
0
10,457
9,810
145,441
584,938
0
750,646
Special Curriculum
170000
0
0
0
0
0
0
187,254
20,050
207,304
Student Services
210000
1,400
350
600
1,000
1,400
4,430
1,327,614
157,803
1,494,597
Staff Services
220000
13,625
11,900
13,123
22,180
22,990
38,795
1,205,796
143,579
1,471,988
General Administration
230000
0
0
0
0
0
0
252,076
227,550
479,626
Building Administration
240000
18,675
14,970
21,450
20,750
23,650
192,529
1,976,192
8,000
2,276,216
Direction of Business
251000
0
0
0
0
0
0
414,624
70,950
485,574
Operation of Plant
253000
0
0
0
0
0
0
670,374
1,886,050
2,556,424
Maintenance of Plant
254000
6,000
4,000
4,000
1,300
2,500
19,446
450,337
698,500
1,186,083
Pupil Transportation
256000
2,000
6,166
500
8,000
8,360
74,728
0
1,437,500
1,537,254
Central Services
260000
0
0
0
0
0
0
536,325
322,517
858,842
District Insurance
270000
0
0
0
0
0
0
0
225,000
225,000
Debt Service
280000
0
0
0
0
0
0
0
81,000
81,000
Early Retirement
290000
0
0
0
0
0
0
1,765,734
0
1,765,734
Non-program Trans.
400000
0
0
0
0
0
0
0
5,118,548
5,118,548
90,006
75,606
99,230
129,821
141,637
683,337 28,098,088 10,806,238
40,123,963
TOTALS
-28
TAX LEVY IMPACT
The property tax levy accounts for over 84% of total district revenues in the proposed 2011-12
budget.
The projected maximum allowable general fund levy is $35,386,290 which is a decrease of
$2,451,486 or -6.48% from 2010-11 levy.
The debt service fund will require a tax levy of $2,347,500 for repayment of our long term debt
resulting in a levy rate of $.53/$1,000.
The community service fund will require a tax levy of $227,580 resulting in a tax rate of
$.05/$1,000. There is no change proposed from the 2010-11 levy.
In summary, a 2011-12 budget that utilizes the projected maximum allowable tax levy along with
the debt service and community service levy will result in a tax levy of $37,961,370 or decrease
of -5.89%. With an estimated 3% decrease in the equalized valuation of property in the school
district, this levy will result in a projected levy rate of $8.73/$1,000 of equalized valuation.
2011-12
TAX LEVY AND RATE RECAPITULATION
General
Debt Service
Community
Service
All Funds
Projected Levy
$
35,386,290
2,347,500
227,580
37,961,370
Prior Year Levy
$
37,837,776
2,270,338
227,580
40,335,694
Change in Levy
$
-2,451,486
77,162
0
-2,374,324
-6.48%
3.40%
0.00%
-5.89%
Percent Change
Projected Rate
$
8.15
0.53
0.05
8.73
Prior Year Rate
$
8.43
0.51
0.05
8.99
Change in Rate
$
-0.28
0.02
0.00
-0.26
-3.3%
3.92%
0.00%
-2.89%
Percent Change
-29
BUDGET HIGHLIGHTS
2011 Wisconsin Act 10 (Budget Repair Bill) and 2011-13 State Budget Bill
The 2011-13 State Budget Bill reduced funding significantly for school districts. Changes in the per
pupil amount in the revenue limit formula resulted in increasing the 2011-12 budget deficit from an
estimated $1.1 million to $2.9 million for Mequon-Thiensville. Wisconsin Act 10 provided “tools”
mandating reductions in employee compensation that would allow districts to make up for loss in
funding. On March 18, 2011 a temporary restraining order was issued by the Dane County Circuit
Court prohibiting the Act as law pending further review of legal proceedings. As of the printing of this
document, the effective date of Act 10 is unknown pending the outcome of these proceedings.
The Mequon-Thiensville proposed budget included in this document is balanced but assumes provisions
of both the Budget Repair Bill and State Budget Bill are enacted. Items included in the 2011-12 Budget
related to this legislation and resulting savings include: employee contributions to their pensions ($1.4
million); health insurance modifications ($440,000); and reductions in teacher compensation
($265,000).
As a result of proposed legislation and possible elimination of teacher collective bargaining agreements,
over 28 teachers have resigned or retired from the district effective at the conclusion of the 2010-11
school year. The district may hold on replacing positions to leverage vacancies in the event legislation
is delayed or reversed. Not replacing behind vacancies will result in program reductions and increases
in class size.
Curriculum, Instruction and Assessment (CIA)
The curriculum, instruction, and assessment budget supports the Three Year Curriculum Plan along
with School Growth Plans (SGPs) through material acquisition (textbooks, teacher resources, and
assessment), professional development (onsite training and workshops, conferences), and assessment
tools. Highlights for 2011-2012 are the curricular resources acquisition possible using seven year
curriculum adoption cycle, plus funds for the next class for Project Lead the Way (Civil Engineering
and Drafting) and the revision of science courses approved by the Board in Fall 2010. The assessment
portion of the budget includes funds for standardized assessments for as the college readiness (ACT,
Explore, Plan) along with assessment screeners for Response to Intervention (RtI) K-8 and expansion of
the NWEA MAP testing in the elementary schools.
The overall decreases in the CIA budget reflects a reduction approved by the School Board in extended
contract time for Instructional Media Center (IMC) staff, summer curriculum writing hours, payment to
instructors for MTSD workshops, and credit reimbursement for MTSD credits to participating teachers.
Technology Expenditures 2011-12
The technology budget for 2011-12 is structured to continue to build upon the phased infrastructure
planning that was started in the previous fiscal cycles. The wireless network will be completed and
operational for Fall 2011. The next priority phase of the infrastructure will replace obsolete
workstations with new equipment based on curricular alignment and available technologies. Some
current workstations will be replaced with mobile devices. The number of replacements needed exceed
the fiscal availability at this time. Available funding will be targeted towards replacements as it is
available.
-30
BUDGET HIGHLIGHTS (Cont’d)
Curriculum and productivity standards for software will be identified for the 2011-12 school year and
the needed licensing and upgrades scheduled for software and subscriptions for instructional purposes.
The operational needs of the district will be covered with the remaining budget and are at this time
limited to the needed operational costs to complete and maintain the network infrastructure. The
priorities for the 2011-12 year are: completing the wireless to elementary buildings, printer solutions
and replacement plans for all areas, and workstation replacement for obsolete equipment. Included in
this area are changes for internet connectivity, email, web content filtering, SPAM/Virus filtering,
network management.
Pupil Services
On Feb. 13, 2009, Congress passed the American Recovery and Reinvestment Act of 2009 at the urging
of President Obama, who signed it into law four days later. A direct response to the economic crisis, the
Recovery Act had three immediate goals:
Create new jobs and save existing ones
Spur economic activity and invest in long-term growth
Foster unprecedented levels of accountability and transparency in government spending
The Mequon-Thiensville School District was awarded a total of $854,334 under the American
Recovery and Reinvestment Act (ARRA or Stimulus Funds) of 2009. MTSD submitted a proposal to
the Department of Public Instruction for the alteration of the Range Line facility. MTSD was approved
to utilize $465,000 of ARRA funds to remodel and improve accessibility for this facility. The
remodeling included the following:
Installation of exterior ramp, removal of canopy
Install two toilet rooms near the entrance
Install/renovate toilet rooms on each of three floors
Install a three stop elevator
The remaining ARRA funds were used to purchase assistive technology devices for students with
disabilities as well as other technology required for special education students to access the general
education curriculum. Examples of technology purchased included: a Laser Epilogue Machine, Live
Scribe Pens, 35 iPads for the iPad Pilot Project; technology to move toward an electronic format for IEP
development and; two SmartBoards that are designed to provide access for students who are
orthopedically impaired.
Pupil Services will continue to collaborate with Curriculum, Instruction and Assessment to implement
components of Response to Intervention (RtI) at the K-8 levels for the 2011-21 school year. A district
wide committee has been working diligently to establish and implement the RtI framework.
Additionally, Pupil Services has worked with District schools to establish a Positive Behavioral
Intervention (PBIS) framework as well. Currently, PBIS is being implemented at three schools: Wilson
and Oriole Lane Elementary Schools and Lake Shore Middle School.
-31
PROPOSED
FEE SCHEDULE 2011-12
Elementary School
Resource Fee
Band
Orchestra
Middle School
$65.00
25.00
25.00
Resource Fee
$65.00
Allied Arts (6th grade)
30.00/year
Allied Arts (7th/8th grade)
10.00/semester
Athletic User Fee per Activity
75.00
Activity User Fee Forensics
50.00
High School
Resource Fee
Music:
School Instrument Usage Fee
Parking:
$100.00
50.00
Lock Rental
$5.00
Athletic/Activity User Fee:
Athletics per activity
Debate/Forensics/Drama
125.00
75.00
300.00/year
*In addition to these fees, some courses require additional consumable materials that are resold to students.
-32
TRANSPORTATION PROGRAM
The Mequon-Thiensville School District is responsible for the cost of providing transportation to all
resident students who attend either public or non-public schools. The district transports over 4,400
students daily to the six public schools in the district and to four non-public schools in the area. The
district issues parent contracts for reimbursement of transportation in lieu of providing transportation
service for students who attend other non-public schools as allowed by law.
The district contracts with AllTran Services, Corp. to provide transportation service.
ESTIMATED COST OF
2011-12 PUPIL TRANSPORTATION PROGRAM
2011-12
2010-11
Increase/
(Decrease)
$ 1,055,000
$ 1,165,000
$ (110,000)
Special Education
545,000
512,500
32,500
Kindergarten Runs
30,000
14,000
16,000
Parent Contracts
32,000
30,000
2,000
103,254
102,847
407
87,000
82,000
5,000
230,000
200,000
30,000
$ 2,082,254
$ 2,106,347
Regular Transportation
Field Trips/Athletic Events
Shuttles
Petroleum
TOTAL
AllTran
$
(24,093)
-33
UTILITIES
Natural Gas and Electricity
As a result of energy savings projects conducted in partnership with the Energy Education program
and the District’s ability to lock the price of approximately 85% of the natural gas purchase for three
years, the Mequon-Thiensville School District has been able to maintain utility budgets for 2011-12
at prior year amounts. Budgets remain stable despite increasing usage and rising utility rates.
The district completed the contract with Energy Education, Inc. in 2008-09. We continue to utilize
the service at no additional cost. It is estimated the program has generated savings through cost
avoidance of $774,200 since its inception in 2005.
Water and Sewerage
Consumption continues to increase as greater building use by recreation and rentals is anticipated.
We continue to monitor costs and do not anticipate significant increases this year.
Telephone/Communication
The district telephone system and related infrastructure was replaced during the 2008-09 and 200910 school years. The cost for telecommunications for 2011-12 is expected to decrease slightly as we
experience efficiencies with our new telephone system.
The total impact of the proposed 2011-12 utility budget is shown below:
2011-12
Budget
2010-11
Budget
Increase/
Decrease
Natural gas
$
442,000
$
442,000
$
0
Electricity
$
465,000
$
465,000
$
0
Water and Sewerage
$
43,000
$
43,000
$
0
Telephone/Communication
$
139,592
$
143,418
$
(3,826)
$ 1,093,418
$
(3,826)
TOTAL
$ 1,089,592
-34
BUILDING OPERATION AND MAINTENANCE
Operation of Plant
The 2011-12 budget for the operation of plant and facilities, exclusive of employee salaries and
benefits, is $1,886,050. The two largest line items within the operations budget are: 1) utilities
($950,000); and 2) contracted cleaning services ($625,000) for 2011-12.
Maintenance of Plant
The proposed 2011-12 budget for maintenance of facilities for services/supplies/equipment,
excluding salaries and benefits, is $691,200. This is the same allocation as previous year.
Shown below is a summary by building and category of the proposed maintenance of plant projects
for 2011-12.
District
ADA Projects
Asphalt
Doors
Electrical
Equipment
Floors
General Projects
Grounds
HVAC/Plumbing
Roofs
Vehicle Repair
Painting
TOTAL
HHS Steffen
Lake Range Donges
Shore Line
Bay
Oriole
Wilson
Lane
Total
0
0
0 52,000
4,400
0
17,000
0
6,500 2,500
23,000 20,000
64,000
0
16,000
0
43,500 94,800
15,000 137,000
8,000
0
6,000
0
0
0
9,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
31,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,500
9,500
0
0
0
0
0
0
0
10,000
0
0
2,500
40,000
0
0
0
0
0
0
0
0
15,000 77,000
2,000 15,400
0 17,000
0 14,000
40,000 132,500
0 64,000
0 16,000
5,000 174,300
15,000 167,000
0 8,000
0 6,000
203,400 306,300
9,000
31,000
0
12,000
52,500
77,000 691,200
-35
MAINTENANCE BUDGET HISTORY
Shown below are the dollars allocated annually for maintenance projects reflected as a
percentage of the total budget:
Total Budget
40,123,963
42,070,931
42,278,043
42,739,263
41,970,615
41,070,656
40,279,515
39,621,547
38,636,311
Maintenance
691,200
691,200
691,200
691,200
687,000
593,047
429,200
520,000
398,000
Percent
of Total
1.72%
1.64%
1.63%
1.62%
1.64%
1.44%
1.06%
1.31%
1.03%
2002-03
37,635,187
627,412
1.67%
2001-02
36,425,066
416,493
1.14%
2000-01
36,485,711
509,206
1.40%
1999-00
36,156,854
739,095
2.04%
1998-99
34,674,074
956,819
2.76%
1997-98
33,606,941
1,126,847
3.35%
1996-97
32,037,118
1,224,423
3.82%
1995-96
30,948,372
1,346,290
4.35%
1994-95
29,021,702
678,545
2.34%
1993-94
28,474,341
543,190
1.91%
1992-93
25,841,010
497,725
1.93%
1991-92
22,392,068
493,640
2.20%
1990-91
20,918,353
459,245
2.20%
1989-90
18,127,909
494,200
2.73%
1988-89
16,216,800
433,755
2.67%
1987-88
14,923,743
494,725
3.32%
1986-87
14,233,654
496,275
3.49%
1985-86
13,452,697
497,929
3.70%
2011-12 (Proposed)
2010-11
2009-10
2008-09
2007-08
2006-07
2005-06
2004-05
2003-04
-36
BUILDING AND PROPERTY VALUES
The Mequon-Thiensville School District currently owns six (6) parcels of land totaling 304.36
acres. One piece of property is vacant land which was appraised in 2003. The estimated
replacement cost of buildings and contents, as determined in the 2010 appraisal, and the 2003
market value of the vacant land is shown in the table below.
2010 APPRAISAL
Site
Donges Bay
Replacement Cost
Building
Contents
$8,901,221
Acreage
$1,393,821
20.38
Oriole Lane
8,124,186
1,215,861
Range Line
9,011,686
614,330
*
25.00
Wilson
8,551,164
1,460,955
**
29.87
Lake Shore
11,862,621
1,508,984
*
Steffen
11,949,703
1,584,301
**
Homestead
74,707,919
7,142,365
Floater Equipment
TOTAL
37.00
80.00
468,645
Krumhus/Riemer
TOTAL
Appraisal
Market Value
$133,108,500
$15,389,262
$148,497,762
* Range Line and Lake Shore share this site
** Wilson and Steffen share this site
112.11
$1,150,000
304.36
$1,150,000


-37
GIFTS AND DONATIONS
In past years, the Mequon-Thiensville School District has received in excess of $600,000 in gifts and
donations through the generosity of organizations such as PTO’s, Booster Clubs, MequonThiensville Education Foundation and private donors. The actual amount of gifts/donations
budgeted for 2011-12 will be updated in October once pledges are received. Gifts and donations
have been used to help support and supplement the school district budget.


DEBT SERVICE FUND
Fund 30 is used to record transactions relating to the repayment of district long-term debt
obligations.
The district will be making principal and interest payments in the amount of $2,719,253 during the
2011-12 fiscal year related to long-term debt. Outstanding indebtedness as of July 1, 2011 is
$18,855,000 in General Obligation School Improvement Bonds that will be repaid through 2020.
FOOD SERVICE FUND
The Mequon-Thiensville School District participates in the
National School Lunch Program and Breakfast Program at
the high/middle schools. A variety of healthy meal options
are offered K-12 daily. The program is operated by a private
contractor, ARAMARK Education.
The food service program is self-sufficient and not
dependent upon tax dollars for support. A fund balance of
$359,825 exists to help maintain a self-sufficient status and
to maintain capital equipment. Excess funds must be
reinvested in the food service program.
-38
COMMUNITY SERVICE PROGRAM FUND
The Mequon-Thiensville School District operates the recreation department for the communities of
Mequon and Thiensville. The recreation department provides a number of recreational, leisure, and
enrichment activities for youth and adults with a wide variety of program offerings.
In addition to offering recreation, leisure, and enrichment programs, the recreation department
assists various local organizations such as the Thiensville-Mequon Youth Baseball Association,
Mequon-Thiensville Basketball Association, Highlander Basketball Club, Mequon Elite Volleyball,
Ozaukee Aquatics, Mequon Soccer Club, Wrestling Club and Cardinal Football with securing school
district facilities for their use.
The past year saw participation numbers at an all-time high, with nearly 9,000 registrants. Sixty
percent of the participants are between the ages 5 to 14. Growth in the area of senior programs
continued with 12% of the registrations coming from people that were 60 years or older.
Continued growth in offering diverse and varied programs for all age groups, while continuing to
improve upon current programs, will be a main objective of the recreation department for the coming
year. A community task force was created to help define the vision of the recreation department. A
goal of the task force will be to engage with the community to determine the level of community
support appropriate for the recreation department.
Each year the recreation department projects a balanced budget. When revenues are greater than
anticipated expenses, the additional revenue adds to the recreation department’s fund balance. To
balance the budget when expenses are anticipated to be greater than revenues, the recreation
department’s fund balance is used.
-39
The total recreation department budget for 2011-12 is $869,580. Over 74% of the revenue needed
to support this budget comes from non-tax resources such as program fees, ticket sales and
investment earnings. The remaining 26% is supported by the tax levy. The proposed tax levy for
2011-12 is $227,580, no change from the 2010-11 levy.
Recreation Department Staff – Full Time Equivalencies
2010-11 Through 2011-12
Recreation Director
Recreation Manager
Clerical
Senior Programmer
Custodian
Total
Projected
2011-12
0.50
1.00
1.50
0.25
0.50
3.75
2010-11
0.50
1.00
1.50
0.25
0.50
3.75

2011-12 Proposed Budget

Transcription

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