1. Ashwaubenon School District
Proposed Budget for the School Year

2. 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

10. 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

11. 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

13. Page 8

14. Page 9

17. Page 8

20. 2015-16 Equalization Aid Ashwaubenon’s Aid Position

21. Primary Tier Per Member Breakdown

22. Secondary Tier Per Member Breakdown

23. Tertiary Tier Per Member Breakdown

24. Total (All Tiers) Per Member Breakdown

26. Page 7

27. GENERAL FUND: ANTICIPATED RECEIPTS
Description of
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

28. EXPENDITURES & OTHER FINANCING USES
GENERAL FUND (FUND 10)
Audited
Unaudited
Budget
EXPENDITURES & OTHER FINANCING USES
Instruction Undifferentiated Curriculum
8,631,577.34
9,054,489.47
9,243,324.74
Regular Curriculum
5,550,153.89
5,681,562.49
5,771,137.49
Vocational Curriculum
1,005,748.82
1,100,959.28
1,107,416.21
Physical Curriculum
909,167.39
945,245.26
918,598.48
Co-Curricular Activities
318,755.32
300,788.54
334,550.00
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 Pupil Services
761,385.38
836,134.59
825,440.03
Instructional Staff Services
1,009,233.36
1,164,370.24
1,041,505.82
General Administration
348,705.79
383,536.21
399,939.56
School Building Administration
1,641,670.32
1,782,090.89
1,742,386.03
Business Administration
3,664,540.86
3,719,981.44
4,317,845.84
Central Services
1,522,950.53
1,143,766.61
1,373,963.47
Insurance & Judgments
54,462.83
80,582.06
75,000.00
Debt Services
22,315.75
26,277.57
25,000.00
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 Inter-fund Transfers
2,473,543.90
2,584,186.00
2,598,242.00
Instructional Service Payments
643,240.28
589,819.22
682,344.00
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

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

30. Page 13 SPECIAL EDUCATION FUND (FUND 27)
Audited
Unaudited
Budget
Beginning Fund Balance
0.00
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

31. SPECIAL EDUCATION FUND (FUND 27) EXPENDITURES & OTHER FINANCING USES
Audited
Unaudited
Budget
EXPENDITURES & OTHER FINANCING USES
Instruction Undifferentiated Curriculum
0.00
Regular Curriculum
Vocational Curriculum
Physical Curriculum
Special Education Curriculum
3,011,624.06
3,072,382.47
3,353,220.16
Co-Curricular Activities
Other Special Needs
Subtotal Instruction
Support Sources Pupil Services
563,512.61
488,556.87
476,694.58
Instructional Staff Services
233,089.39
243,156.50
210,928.39
General Administration
School Building Administration
Business Administration
90,905.26
87,382.69
75,272.00
Central Services
28,029.76
Insurance & Judgments
Debt Services
Other Support Services
Subtotal Support Sources
887,507.26
847,125.82
762,894.97
Non-Program Transactions Inter-fund Transfers
Instructional Service Payments
101,634.78
94,225.87
49,296.87
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

32. Page 14-15 DEBT SERVICE FUND (FUNDS 38, 39)
Audited
Unaudited
Budget
Beginning Fund Balance
64,977.64
259,418.14
652,216.48
ENDING FUND BALANCES
552,216.48
TOTAL REVENUES & OTHER FINANCING SOURCES
1,200,000.00
1,324,000.00
774,416.00
Long-Term Capital Debt
1,005,559.50
931,201.66
874,416.00
Refinancing
0.00
TOTAL EXPENDITURES & OTHER FINANCING USES
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
Ending Fund Balance
1,260,000.00
Instructional Services
Support Services
895,944.49
Community Services
Non-Program Transactions
FOOD SERVICE FUND (FUND 50)
239,718.67
369,421.02
373,390.01
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

33. Total Expenditures and Other Financing Uses PROPOSED PROPERTY TAX LEVY
ALL FUNDS
Audited
Unaudited
Budget
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%

34. 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

35. Ashwaubenon School District Community Service Fund Budget Proposal
Levy
Budget
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
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36. Page 16
Page 15

37. Page 17
Page 16
Page 19

38. Page 18
Page 17

39. 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

40. Questions ???