Ashwaubenon School District Proposed Budget for the 2016-17 School Year

How Do We Compare With Other Districts Across the State? Select other districts that: Are Negative Tertiary Aid (Property Rich) Range in size Both Rural and City All regions of the State What do we want to compare? Per Student spending Staffing ratios per student Budget allocation to staff and instruction Mill Rate

Comparable Districts 2015-16 Mill Rate Plymouth 8.43 Neenah 8.57 Ashwaubenon 9.99 Sauk Prairie 10.33 Saint Croix Falls 10.40 Port Washington 10.51 Lake Mills 10.54 Burlington 11.04 Stoughton 11.52 Verona 11.99 LaCrosse 12.37 Franklin 12.39 Maple 13.45 Brown Deer 15.77 State Average 10.25

Trends in Ashwaubenon Membership vs Student headcount Trend Equalization Aid, Open Enrollment Aid, and Tax levy Trend Property Value Trend Shared Cost Trend Equalization Aid Breakdown Primary Aid Secondary Aid Tertiary Aid

Page 8

Page 9

Page 8

2015-16 Equalization Aid Ashwaubenon’s Aid Position

Primary Tier Per Member Breakdown

Secondary Tier Per Member Breakdown

Tertiary Tier Per Member Breakdown

Total (All Tiers) Per Member Breakdown

Page 7

GENERAL FUND: ANTICIPATED RECEIPTS Description of 2015-16 2016-17 Revenue Source Final Budget   Local Revenues Property Tax Levy 17,345,745 16,985,866 Tuition - Non Open Enrollment Material Resale 6,000 Activity Admissions 40,000 Interest on Investments 5,000 Student Fees 166,000 130,000 Student Fees-Summer School 4,000 Lease Agreements & Rentals 7,000 Total Local Revenues 17,569,745 17,175,866 Interdistrict Revenues Open Enrollment Tuition 6,668,876 7,313,274 Total Interdistrict Revenues Intermediate Revenues Transit of Federal Aid 15,000 Total Intermediate Revenues State Aids General Equalized Aid 5,764,894 5,586,247 Per Pupil Aid 351,750 573,250 Transportation Aid 35,000 Library Aids 85,000 95,313 Computer tax relief aid 440,840 418,162 Other 72,000 74,511 Total State Aids 6,749,484 6,782,483 Federal Aids Title I 230,000 174,000 Title II 90,000 70,000 Other Fed 6,500 Total Federal Aids 326,500 250,500 Other Revenues Insurance Div.,Utility Rebates 10,000 Total Other Revenues Total Revenues 31,339,605 31,542,123 Page 10

EXPENDITURES & OTHER FINANCING USES GENERAL FUND (FUND 10) Audited 2014-15 Unaudited 2015-16 Budget 2016-17 EXPENDITURES & OTHER FINANCING USES   Instruction 110 000 Undifferentiated Curriculum 8,631,577.34 9,054,489.47 9,243,324.74 120 000 Regular Curriculum 5,550,153.89 5,681,562.49 5,771,137.49 130 000 Vocational Curriculum 1,005,748.82 1,100,959.28 1,107,416.21 140 000 Physical Curriculum 909,167.39 945,245.26 918,598.48 160 000 Co-Curricular Activities 318,755.32 300,788.54 334,550.00 170 000 Other Special Needs 411,672.92 479,022.28 470,620.33 Subtotal Instruction 16,827,075.68 17,562,067.32 17,845,647.25 Support Sources 210 000 Pupil Services 761,385.38 836,134.59 825,440.03 220 000 Instructional Staff Services 1,009,233.36 1,164,370.24 1,041,505.82 230 000 General Administration 348,705.79 383,536.21 399,939.56 240 000 School Building Administration 1,641,670.32 1,782,090.89 1,742,386.03 250 000 Business Administration 3,664,540.86 3,719,981.44 4,317,845.84 260 000 Central Services 1,522,950.53 1,143,766.61 1,373,963.47 270 000 Insurance & Judgments 54,462.83 80,582.06 75,000.00 280 000 Debt Services 22,315.75 26,277.57 25,000.00 290 000 Other Support Services 599,248.63 539,211.20 614,809.00 Subtotal Support Sources 9,624,513.45 9,675,950.81 10,415,889.75 Non-Program Transactions 410 000 Inter-fund Transfers 2,473,543.90 2,584,186.00 2,598,242.00 430 000 Instructional Service Payments 643,240.28 589,819.22 682,344.00 490 000 Other Non-Program Transactions 0.00 Subtotal Non-Program Transactions 3,116,784.18 3,174,005.22 3,280,586.00 TOTAL EXPENDITURES & OTHER FINANCING USES 29,568,373.31 30,412,023.35 31,542,123.00 Page 12

SPECIAL PROJECT FUNDS (FUNDS 21, 23, 29) Audited 2014-15 Unaudited 2015-16 Budget 2016-17 900 000 Beginning Fund Balance 110,967.80 2,971.33 8,349.19 900 000 Ending Fund Balance REVENUES & OTHER FINANCING SOURCES 205,006.49 102,062.00 100,000.00 100 000 Instruction 11,613.76 40,619.11 40,000.00 200 000 Support Services 25,389.20 56,065.03 60,000.00 400 000 Non-Program Transactions 276,000.00 0.00 TOTAL EXPENDTURES & OTHER FINANCING USES 313,002.96 96,684.14 Page 13

Page 13 SPECIAL EDUCATION FUND (FUND 27) Audited 2014-15 Unaudited 2015-16 Budget 2016-17 900 000 Beginning Fund Balance 0.00 900 000 Ending Fund Balance REVENUES & OTHER FINANCING SOURCES   100 Transfers-in 2,473,543.90 2,574,186.00 2,598,242.00 240 Payments for Services 260 Non-Capital Sales 270 School Activity Income 290 Other Revenue, Local Sources Subtotal Local Sources Intermediate Sources 510 Transit of Aids 27,766.11 21,892.16 25,000.00 530 Payments for Services from CCDEB 540 Payments for Services from CESA 580 Medical Services Reimbursement 590 Other Intermediate Sources Subtotal Intermediate Sources State Sources 610 State Aid -- Categorical 897,811.00 900,000.00 925,000.00 620 State Aid -- General 22,449.00 20,000.00 630 DPI Special Project Grants 640 Payments for Services 650 Achievement Gap Reduction (AGR grant) 690 Other Revenue Subtotal State Sources 920,260.00 920,000.00 945,000.00 Federal Sources 710 Federal Aid - Categorical 4,424.00 730 DPI Special Project Grants 508,609.06 476,741.00 556,473.00 750 IASA Grants 760 JTPA 770 Other Federal Revenue Through Local Units 780 Other Federal Revenue Through State 66,163.03 18,501.00 40,697.00 790 Other Federal Revenue - Direct 2,414.00 Subtotal Federal Sources 579,196.09 497,656.00 597,170.00 Other Financing Sources 860 Compensation, Fixed Assets 870 Long-Term Obligations Subtotal Other Financing Sources Other Revenues 960 Adjustments 970 Refund of Disbursement 990 Miscellaneous Subtotal Other Revenues TOTAL REVENUES & OTHER FINANCING SOURCES 4,000,766.10 4,013,734.16 4,165,412.00 Page 13

SPECIAL EDUCATION FUND (FUND 27) EXPENDITURES & OTHER FINANCING USES Audited 2014-15 Unaudited 2015-16 Budget 2016-17 EXPENDITURES & OTHER FINANCING USES   Instruction 110 000 Undifferentiated Curriculum 0.00 120 000 Regular Curriculum 130 000 Vocational Curriculum 140 000 Physical Curriculum 150 000 Special Education Curriculum 3,011,624.06 3,072,382.47 3,353,220.16 160 000 Co-Curricular Activities 170 000 Other Special Needs Subtotal Instruction Support Sources 210 000 Pupil Services 563,512.61 488,556.87 476,694.58 220 000 Instructional Staff Services 233,089.39 243,156.50 210,928.39 230 000 General Administration 240 000 School Building Administration 250 000 Business Administration 90,905.26 87,382.69 75,272.00 260 000 Central Services 28,029.76 270 000 Insurance & Judgments 280 000 Debt Services 290 000 Other Support Services Subtotal Support Sources 887,507.26 847,125.82 762,894.97 Non-Program Transactions 410 000 Inter-fund Transfers 430 000 Instructional Service Payments 101,634.78 94,225.87 49,296.87 490 000 Other Non-Program Transactions Subtotal Non-Program Transactions TOTAL EXPENDTURES & OTHER FINANCING USES 4,000,766.10 4,013,734.16 4,165,412.00 Page 14

Page 14-15 DEBT SERVICE FUND (FUNDS 38, 39) Audited 2014-15 Unaudited 2015-16 Budget 2016-17 900 000 Beginning Fund Balance 64,977.64 259,418.14 652,216.48 900 000 ENDING FUND BALANCES 552,216.48 TOTAL REVENUES & OTHER FINANCING SOURCES 1,200,000.00 1,324,000.00 774,416.00 281 000 Long-Term Capital Debt 1,005,559.50 931,201.66 874,416.00 282 000 Refinancing 0.00 TOTAL EXPENDITURES & OTHER FINANCING USES 842 000 INDEBTEDNESS, END OF YEAR 3,675,000.00 2,950,000.00 3,185,000.00 CAPITAL PROJECTS FUND (FUNDS 41, 46, 48, 49) 364,055.51 900 000 Ending Fund Balance 1,260,000.00 100 000 Instructional Services 200 000 Support Services 895,944.49 300 000 Community Services 400 000 Non-Program Transactions FOOD SERVICE FUND (FUND 50) 239,718.67 369,421.02 373,390.01 900 000 ENDING FUND BALANCE 386,390.01 1,425,937.02 1,310,548.00 1,263,000.00 1,296,234.67 1,306,579.01 1,250,000.00 COMMUNITY SERVICE FUND (FUND 80) 126,115.26 113,120.61 161,323.29 357,725.49 422,218.00 424,240.00 370,720.14 374,015.32 Page 14-15

Total Expenditures and Other Financing Uses PROPOSED PROPERTY TAX LEVY ALL FUNDS Audited 2014-15 Unaudited 2015-16 Budget 2016-17 GROSS TOTAL EXPENDITURES -- ALL FUNDS 36,554,656.68 38,030,182.13 38,720,246.51 Interfund Transfers (Source 100) - ALL FUNDS 2,473,543.90 2,584,186.00 2,598,242.00 Refinancing Expenditures (FUND 30) 0.00 NET TOTAL EXPENDITURES -- ALL FUNDS 34,081,112.78 35,445,996.13 36,122,004.51 PERCENTAGE INCREASE – NET TOTAL FUND EXPENDITURES FROM PRIOR YEAR   4.00% 1.91% PROPOSED PROPERTY TAX LEVY FUND General Fund 17,590,444.00 17,221,745.00 16,985,866.00 Referendum Debt Service Fund 1,200,000.00 1,399,416.00 650,000.00 Non-Referendum Debt Service Fund 124,416.00 Capital Expansion Fund Community Service Fund 350,000.00 400,000.00 TOTAL SCHOOL LEVY 19,140,444.00 19,145,577.00 18,160,282.00 PERCENTAGE INCREASE -- TOTAL LEVY FROM PRIOR YEAR 0.03% -5.15%

Community Service Fund Police Liaison Officers (2) Shared with Village 50/50 Pool and Auditorium Supplies, Cleaning, & Repairs Rec. Department Program & Pool/Auditorium Utilities Evening and weekend costs for Gyms and schools Operating cost for Pool and Auditorium Elementary and Middle Co-Curriculars Open to all children in community Ashwaubenon Preschool & Parent Learning Program Total Levy $400,000 Total Budget $424,240

Ashwaubenon School District Community Service Fund Budget Proposal Levy Budget 2016-17 Police Liaison Officers 145,000 Police Liaison costs are shared with the Village of Ashwaubenon. This program develops a positive relationship between students and law enforcement officers, helping reduce and prevent issues for young people involving police in the community, and provides a more efficient system for solving the issues and problems that young people have in the community. The District pays 50% of the cost for two officers. Pool and Auditorium Supplies and Repairs 25,240 The District maintains the swimming pool which is used for community activities and Recreation Department programs. The new auditorium and aquatics facilities will significantly increase the amount of space to operate and maintain. While repair cost should be minimal, the increased competitive pool size, second pool, and additional auditorium will significantly add to the supplies and cleaning time needed to operate the facilities. Rec. Department Program and Pool/Auditorium Utilities 99,460 Our buildings are open after school hours to provide community access. In addition, the Village of Ashwaubenon has built new auditorium and aquatics facilities attached to the High School. the District is responsible for operating these community facilities. This budget is planned for operating the new facilities along with covering the cost to keep school buildings at occupation temperatures and light the buildings during evening and weekend community programs. The buildings are the community's assets and we want to continue to keep them open for community use. Elementary and Middle Co-Curriculars 105,540 111,080 Co-curricular activities, at the elementary and middle school levels, are open to all children in the community even if they do not attend school in the district. These programs provide positive activities for elementary and middle school age children. Family Resource Center 24,760 43,460 The Family Resource Center at Cormier School provides parenting programs and assistance to parents of young children. These programs help parents become better parents and provide positive activities for young children and parents.   400,000 424,240 Community Service Fund Revenue Family Resource Center fund raising 18,700 Student Fees 5,540 Page 16

Page 16 Page 15

Page 17 Page 16 Page 19

Page 18 Page 17

Variables Affecting Budget Projections All the information shared with you this evening is based on estimates and projections. The Board will finalize the Budget and Levy at the October Board meeting. All of the information presented is subject to change. Variables Affecting Budget Projections Variable Tax Mill Budget Levy Rate 1 General State Aid * DPI certifies general aid in October 2 Enrollment Sept. 16 Revenue Limit Pupil Count Open Enrollment actual students 3 Equalized Valuation Certified by the State in Mid October 4 Assessed Valuation Provided by the Village in December 5 School Levy Tax Credit 6 Grants 7 Budget Adjustments and Changes Page 21

Questions ???