SCHOOL DISTRICT OF BARABOO 2019-2020 Budget Yvette J. Updike Director of Business Services
ENROLLMENT Grade 2017-18 2018-19 2019-20 Preschool- Special 16 27 25 Education 4YK - 524.5 165 164 170 Hours 5YK - 5 Full 196 200 188 Days Grades 1-12 2,623 2,644 2,640 District 3,000 3,035 3,023 Totals
OPEN ENROLLMENT 2019-2020 STUDENTS Regular Special Total ($7,771) ($12,723) Revenue: Open Enrollment - Ins 107 98 9 Expense: Open Enrollment - Outs 191 165 26
ALTERNATIVE APPLICATIONS
THREE-YEAR MEMBERSHIP AVERAGE Membership is the students in seats, subtract non-residents, add in residents, and adjust part-time students for full-time equivalency (FTE). Membership counts occur the 3rd Friday in September & 2nd Friday in January. Membership counts are used as a basis for state aid.
FUND 10 The General Fund is used GENERAL to account for all financial transactions relating to the FUND District’s current operations, except for those required to be accounted for in other (FUND 10) funds. Fund 10 can carry a fund balance.
GENERAL (FUND 10) - REVENUES Object 2019-20 Budget Local Sources (200s) $ 11,747,089 Inter-District Payments (300s/400s) $ 891,076 State Sources (600s) $ 20,182,447 Federal (700s) $ 1,125,474 Other Revenues (800-900s) $ 135,400 GRAND TOTAL $ 34,081,486
GENERAL (FUND 10) - EXPENSES Object 2019-20 Budget Salaries (100) $ 16,532,298 Benefits (200) $ 5,830,220 Purchased Services (300) $ 5,346,671 Non-Capital (400) $ 1,279,570 Capital (500) $ 323,173 Debt (600) $ 336,912 Insurance/Judgments (700) $ 322,837 Transfers (800) $ 3,958,383 Other (900) $ 151,422 GRAND TOTAL $ 34,081,486
FUND 27 – Special Education Fund 27 is used to account for SPECIAL Special Education and related services funded wholly or in part EDUCATION with state or federal special education aid or charges for services provided to other districts (FUND 27) as a result of being a host district for a special education package or cooperative program. No fund balance or deficit can exist in Fund 27. Therefore, the District has an operating transfer of approximately $3.9M.
FUND 27 - SPECIAL EDUCATION EXPENSES ---- FUND 27 REVENUES ---- FUND 27 2019-20 2019-20 Object Budget Object Budget Salaries (100) $ 3,666,822 Operating Transfers Benefits (200) $ 1,308,143 (100s) $ 3,864,897 Purchased Services Intermediate (300) $ 953,245 Sources (500s) $ 58,773 Non-Capital (400) $ 31,190 State Sources Capital (500) $ 6,000 (600s) $ 1,354,188 Debt (600) $ 5,261 Federal (700s) $ 696,804 Other (900) $ 4,000 GRAND TOTAL $ 5,974,662 GRAND TOTAL $ 5,974,662
FUND 38 (Non-Referendum Debt) Levied Under the Revenue Cap Limit Fund 38 is used to account for DEBT transactions for the repayment of debt issues that were either not SERVICE authorized by School Board resolution prior to August 12, 1993, or incurred without referendum (FUND 38) approval after that date. A fund balance may exist in Fund 38. The 2013 non-referendum for buildings improvements, administration building, and tennis courts exists in Fund 38.
FUND 38 - DEBT SERVICE Levied Under the Revenue Cap Limit REVENUES ---- FUND 38 EXPENSES ---- FUND 38 2019-20 2019-20 Object Budget Object Budget Local Sources (200s) $ 1,546,391 Debt (600) $ 1,538,309 GRAND TOTAL $ 1,546,391 GRAND TOTAL $ 1,538,309
FUND 39 (Referendum-Approved Debt) Levied Outside the Revenue Cap Limit Fund 39 is used to account for DEBT transactions for the repayment of debt issues that were either SERVICE authorized by School Board resolution or approved by referendum. A fund balance may exist in Fund 39. (FUND 39) The 2014 referendum for buildings improvements/additions/security measures, 2016 referendum for the high school revitalization, and 2019 referendum for JYMS revitalization building projects exist in Fund 39.
FUND 39 - DEBT SERVICE Levied Outside the Revenue Cap Limit REVENUES ---- FUND 39 EXPENSES ---- FUND 39 2019-20 2019-20 Object Budget Object Budget Local Sources (200s) $ 6,525,934 Debt (600) $ 6,556,772 GRAND TOTAL $ 6,525,934 GRAND TOTAL $ 6,556,772
FUND 49 (Capital Projects) Fund 49 is used to account for transactions for the acquisition or construction of capital facilities. A fund balance may exist in Fund 49. CAPITAL The 2016 Baraboo High School and 2019 PROJECT Jack Young Middle School construction projects exist in Fund 49. REVENUES ---- FUND 49 Object 2019-20 Budget (FUND 49) Local Sources (200s) $ 202,500 Other Financing Sources (800s) $ 41,700,000 GRAND TOTAL $ 41,902,500 EXPENSES ---- FUND 49 Object 2019-20 Budget Purchased Services (300) $ 41,964,317 GRAND TOTAL $ 41,964,317
FOOD SERVICE - (FUND 50) REVENUES ---- FUND 50 EXPENSES ---- FUND 50 2019-20 2019-20 Object Budget Object Budget Operating Transfers Salaries (100) $ 457,280 (100s) $ 93,486 Benefits (200) $ 151,371 Local Sources (200s) $ 625,700 Purchased State Sources (600s) $ 15,500 Services (300) $ 62,600 Federal (700s) $ 678,500 Non-Capital (400) $ 725,800 Other Revenues (900s) $ 1,025 Other (900) $ 17,160 GRAND TOTAL $ 1,414,211 GRAND TOTAL $ 1,414,211 All revenues and expenditures related to food service are recorded in Fund 50. A fund balance in the Food Service Fund is permitted.
EMPLOYEE BENEFIT Beginning Fund Balance (7/1/2018) $ 695,786.15 TRUST District's Contributions $ 1,321,360.00 Retirees' Contributions $ 112,122.10 FUND Interest/Fees $ 16,219.57 Fund Withdrawals $ (1,060,108.09) Ending Fund Balance (FUND 73) (6/30/2019) $ 1,085,379.73
All revenues and expenditures related to community service are recorded in Fund 80. A fund COMMUNITY balance in the Community Service Fund is permitted. SERVICE Services included in Fund 80 are Kid Stop, Swimming Pool (FUND 80) (pro-rated) , Middle School Athletics, and Community Ed. Program.
COMMUNITY SERVICE (FUND 80) EXPENSES ---- FUND 80 2019-20 REVENUES ---- FUND 80 Object Budget 2019-20 Salaries (100) $ 422,013 Object Budget Benefits (200) $ 82,758 Local Sources Purchased (200s) $ 670,385 Services (300) $ 154,425 GRAND TOTAL $ 670,385 Non-Capital (400) $ 27,351 Other (900) $ 6,800 GRAND TOTAL $ 693,347
EXPENDITURES BY OBJECT Salaries and Benefits (including Transfers) generate approximately 80% of the Total Expenditures (Fund 10).
EQUALIZED VALUE The District’s property tax base (equalized value) is stable.
TAX LEVY (Funds 10, 38, 39, 80) The 2019-2020 tax levy slightly increases due to the new debt in Fund 39 (Referendum Approved Debt) for the JYMS Revitalization Building Project. All tax levy amounts in other funds remained stable.
TAX LEVY (Funds 10, 38, 39, 80)
TAX LEVY (Funds 10, 38, 39, 80)
MILL RATE
MILL RATE COMPARISON (BADGER NORTH CONFERENCE) The District remains at having one of the lowest mill rates in the Badger North Conference.
MILL RATE
EQUALIZATION AID
REVENUE SOURCES Equalization Aid and Tax Levy generate approximately 84% of the Total Revenues (Fund 10).
PRIVATE VOUCHERS 2019-20 3rd Friday in September Incoming Pupil Payment Data Incoming Incoming K-8 9-12 Total School District $8,046 $8,692 Incoming School Aid Deduction Baraboo 39 10.5 49.5 $ 405,060.00 Lodi 1 0 1 $ 8,046.00 Portage 35.1 6 41.1 $ 334,566.60 Reedsburg 26.5 5 31.5 $ 256,679.00 Richland Center 15 0 15 $ 120,690.00 Sauk Prairie 4 1 5 $ 40,876.00 Waunakee 0 1 1 $ 8,692.00 Wisconsin Dells 3 0 1 $ 24,138.00 Totals 123.6 23.5 145.1 $ 1,198,747.60
PRIVATE VOUCHERS Private Vouchers (# of Students) 2017-18 2018-19 2019-20 School District Students Students Students Baraboo 1.50 28.00 50 Lodi 0 0 1 Portage 24 36 41 Reedsburg 19 34.50 31.50 Richland Center 4.50 10 15 Sauk Prairie 0 7 5 Waunakee 0 1 1 Wisconsin Dells 0 2.50 1 Totals 49 119 145
PRIVATE VOUCHERS
PRIVATE VOUCHERS Private Vouchers (State Aid Reduction) 2017-18 2018-19 2019-20 School School Aid School Aid School Aid District Deduction Deduction Deduction Baraboo $ 11,295 $ 220,988 $ 405,060 Lodi $ - $ - $ 8,046 Portage $ 181,366 $ 283,666 $ 334,567 Reedsburg $ 144,362 $ 271,389 $ 256,679 Richland Center $ 33,885 $ 77,540 $ 120,690 Sauk Prairie $ - $ 54,924 $ 40,876 Waunakee $ - $ 8,400 $ 8,692 Wisconsin Dells $ - $ 19,385 $ 24,138 Totals $ 370,908 $ 936,292 $ 1,198,748
PRIVATE VOUCHERS
SUMMARY • • • • •
OVERALL The School District has a balanced budget for the 2019-2020 fiscal year.
QUESTIONS & ANSWERS
SCHOOL DISTRICT OF BARABOO BUDGET HEARING OCTOBER 28, 2019 BARABOO HIGH SCHOOL 1201 DRAPER STREET BARABOO, WI 53913
NEW BUSINESS Resolution 2019A Salaries of School Board Members Be it resolved by the electors of the School District of Baraboo that the 2019-2020 salaries of School Board members shall be <amount> for President and <amount> for all other Board of Education members.
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