1. 2017-18 Budget Public Engagement: Wednesday,
October 18, 5:30 p.m.
Public Hearing: Wednesday,
November 1, 5:30 p.m.
Budget Adoption: Wednesday,
November 1, 2017
following the Public Hearing
All meetings held at the District Office, 200 S. Broadway

2. Mission Statement:
Mission:  We educate all students to be college, career and community ready, inspired to succeed in our diverse world.

3. Purpose of the Meeting
Per Wisconsin Statute 65.90, staff and board shall formulate a proposed budget, hold a public hearing and adopt a budget identifying expected revenues, expenditures and fund balances.

4. Agenda Key Components in the Budget Process Referendum Impact
Budget Summary
General Fund
All Other Funds
Budget Proposal Summary

5. Fall Property Valuation Sept. Student Membership State Aid
Key Components in the Budget Process
Fall Property Valuation
Sept. Student Membership
State Aid

6. Key Components in the Budget Process
School Year
Property Valuation
Change
08-09
8,585,456,262
09-10
8,424,923,558
(-1.87%)
10-11
8,199,747,364
(-2.67%)
11-12
8,041,865,132
(-1.93%)
12-13
7,753,109,665
(-3.59%)
13-14
7,908,840,307
2.01%
14-15
7,980,375,110
0.90%
15-16
8,155,078,816
2.19%
16-17
8,272,887,760
1.44%
17-18
8,611,359,305
4.09%

7. Important Factors in the Budget Process
School Year
Sept Membership (FTE)
Change
08-09
20,389
09-10
20,427
0.19%
10-11
20,563
0.67%
11-12
20,779
1.05%
12-13
21,101
1.55%
13-14
21,485
1.82%
14-15
21,610
0.58%
15-16
21,637
0.12%
16-17
21,946
1.43%
17-18 (Est)
21,621
(-1.48%)

8. Key Components in the Budget Process
School Year
General State Aid History
Change
08-09
124,766,029
09-10
126,031,988
1.01%
10-11
129,663,771
2.88%
11-12
120,632,386
(-6.97%)
12-13
127,637,677
5.81%
13-14
132,945,727
4.16%
14-15
137,813,882
3.66%
15-16
140,649,565
2.06%
16-17
151,960,507
8.04%
17-18
155,789,846
2.52%

9. Referendum Impact
On April 4, 2017 voters approved a facilities referendum for $68.25M and an operational referendum of
$16.5M for ten years with 70% and 63% support.
No tax rate increase from the levy of was pledged. The proposed Mill Rate for the budget will be reduced to
Without the additional $16.5M operational referendum, the district could have been facing an $5M deficit in revenue for this school year. The referendum has allowed the district to direct resources to maintain educational programs, services, course offerings, class sizes and staffing across the district.

10. Referendum Impact
The referendum enabled the district to close the gap between its revenue limit and the state average.
The referendum was pursued when the state budget was unknown. Passing the referendum was critical to the District’s ability to budget and plan for , with the budget passing later than normal (signed on September 21, 2017)
The District’s commitment to taxpayers was that the referendum would not increase the mill rate. The budget recommends a mill rate.

11. Budget Summary General Fund Revenues: page 5
The General Fund (Fund 10) shows budgeted revenues for at approximately $272M, which is an increase from of approximately $11.6M.
$200/pupil categorical aid increase in the state budget = $4.4 million
Increase in property value of 4.09% , overall tax levy increases $2.7 million
This figure also includes revenue for Energy Efficiency projects, as we look to complete the HVAC work at Edison MS, and provide air conditioning at Webster Elementary (one of two schools that are not fully air conditioned in the District). This will be the last time we will be able to use the Energy Efficiency Exemption as it was discontinued in the state budget.
Increase in Title dollars = $1.7 million - these dollars provide additional resource for low-income and ELL students
High Poverty Aid was an additional $400,000.

12. Budget Summary General Fund Expenses: page 9
The General Fund shows budgeted expenditures for of $272M, which is an increase from of approximately $15.2M.
Increase in salaries and benefits
$7.9 million increase reflects budgeted raises (1.26%) and health insurance changes
Health care premiums increased by 4.5%
Staff increases are needed for GBAPS to remain competitive as districts continue to realize teacher shortages (especially in some specialized areas)
Increase in contracted services by $5.3 million
Increases reflect services for technology and special education students

13. Budget Summary General Fund Expenses: page 9
The General Fund shows budgeted expenditures for of $272M, which is an increase from of approximately $15.2M.
The budget had approximately $8 million in reductions from original budget requests. This budget works to address the needs not met in the previous budget.
Increase in non-capital purchases of $5.2 million
New curriculum has been adopted in recent years, but purchases of materials were deferred
Extensive classroom library materials
Bridges Math
Secondary curriculum
Increase of $804,476 for professional development

14. Budget Summary All Other Funds:
Special Revenue Fund 21 (Gifts ) - $1,393,593 page 15
Indian Education Fund 22 – $309,249 page 17
Special Education Fund 27 - $45,741,138 page 19
Head Start Fund 29 - $4,888,068 page 25
Debt Service Fund 30 - $16,382,849 page 27
Capital Projects Fund 40 Referendum Building & EEE Receipts-$75,250,000 page 29
Food Service Fund 50 - $10,688,483 page 31
Trust Fund 72 - $38,800 page 33
Community Service Fund 80 - $2,775,768 page 35

15. Community Service Fund Activity
Per Statute, the State of Wisconsin requires communication to provide awareness of the types of expenses included in our Fund 80. The following is a summarized list:
After-school academic programming is offered to eligible students in the community at various schools
Middle School sports are available to age-appropriate members of the community
School & Community Resource Officers
Board of Education communications, specific as it relates to the taping of monthly meetings

16. Community Service Fund Activity

17. Property Levy ($) and Rate (%) Info
Tax (Mill)
Rate
Property Taxes
(Levy)
Total Assessed
(Equalized) Value = ÷
Rate is spread out equally among all taxpayers
Changes in property values (increases and decreases) across the state impact GBAPS
Property Value Increase by 4.09%
Levy Increase by 3.48% (est)
Taxation Rate will decrease compared to

18. 2017-18 Budget Proposal A balanced general fund is being presented
Staffing (# and possible raises) are budgeted
Debt defeasance planned for the spring 2018 at $1.6M to pay debt earlier than scheduled
The mill rate (%) is estimated to fall by approximately 0.59% to

19. Mill Rate Proposal School Year Mill Rate History Change 08-09 8.60
09-10
9.07
5.47%
10-11
9.67
6.62%
11-12
10.02
3.62%
12-13
10.39
3.69%
13-14
10.11
(-2.69%)
14-15
(-0.89%)
15-16
10.16
1.40%
16-17
0.00%
17-18
10.10
(-0.59%)

20. Estimates and Assumptions Tonight
Estimates and assumptions are still visible this afternoon as we discuss both revenues and expenditures. Because of this:
Membership count may be updated for 11/1 Budget Adoption
Salaries & minor staffing need to be finalized
Budget is a working document…amendments will be brought forward as changes are made
The budget process is already underway

21. Thank you…