1. 1 Community Service Fund (Fund 80) PI 80 Permanent Rule and one-time non-levy fund balance transfer option

2. Community Program and Service (CPS) 2013 WISCONSIN ACT 306 2 Requires DPI to determine if ineligible CPS expenditures exist and if so, reduce the district’s allowable revenue limit authority the following year by the amount of the ineligible CPS expenditures; structured as a negative exemption rather than a reduction to the district’s base (first applies to Revenue Limit calculation for 2015-16 school year, based on 2014-15 expenditures).

3. Community Program and Service (CPS) 2013 WISCONSIN ACT 306 3 Where can one find a few examples to guide our district? Questions and Answers Related to Community Programs and Services (CPS) Questions and Answers Related to Community Programs and Services (CPS) Community Service Fund Information http://sfs.dpi.wi.gov/sfs_comm_serv website http://sfs.dpi.wi.gov/sfs_comm_serv

4. Community Program and Service (CPS) 2013 WISCONSIN ACT 306 4 Requires that Fund 80 expenditures be audited by the school district’s auditor. To help your school district prepare for the 2014-2015 Fund 80 audit, please review the "Community Service Audit Program" Updated April 24, 2015.Community Service Audit Program See Community Service Fund Information http://sfs.dpi.wi.gov/sfs_comm_serv website for additional information. http://sfs.dpi.wi.gov/sfs_comm_serv

5. Chapter 80 Community Programs and Service (Fund 80) effective May 1, 2015 5 This permanent rule creates Chapter PI 80, as required by 2013 Wisconsin Act 306. Under 2013 Wisconsin Act 306, the department must define ineligible costs related to community programs and services. The effective date of this rule is May 1, 2015.

6. Chapter 80 Community Programs and Service (Fund 80) effective May 1, 2015 6 PI 80.01 Purpose. (1) Under s. 120.13 (19), Stats., the school board of a common or union high school district, a unified school district, or a 1st class city school district may establish and maintain community education, training, recreational, cultural or athletic programs and services, outside of its regular curricular and extracurricular programs for pupils. (2) The purpose of this chapter is to define which costs are ineligible under s. 120.13 (19), Stats.

7. Chapter 80 Community Programs and Service (Fund 80) effective May 1, 2015 7 PI 80.02 Ineligible costs. A school board may not expend moneys on ineligible costs for community programs and services. The following are ineligible costs: (1) Costs for any program or service that is limited to only school district pupils. (2) Costs for any program or service whose schedule presents a significant barrier for age-appropriate school district residents to participate in the program or service. (3) Costs that are not the actual, additional cost to operate community programs and services under s. 120.13 (19), Stats. (4) Costs that would be incurred by the school district if the community programs and services were not provided by the school district.

8. Community Program and Service (Fund 80) Current legislation 8 PI 80 supersedes previous “criteria” or “characteristics of community service activities” that will be used to describe Fund 80 expenditures. The imposes Fund 80 Levy limit for the 2013-14 and 2014-15 school years no longer exists. The fall survey of Fund 80 levy and expenditures is no longer required.

9. Community Program and Service (Fund 80) Current legislation 9 School districts are strongly encouraged to: Include information on planned Fund 80 expenditures in the budget summary at an annual meeting and publish this information on the district website.

10. Community Program and Service in Fund 10 10 Current law already directs DPI to exclude from Shared Costs (for General Aid purposes) any CPS expenditures. If an audit of the CPS expenditures were to determine that a district had inappropriately coded CPS expenditures to Fund 10, those expenditures would have to be removed from Fund 10 and would decrease the district’s Shared Costs for General Aid purposes.

11. CPS Fund 80 One-time non-levy fund balance transfer option 11 A one-time option to move non-levy fund balance dollars from Fund 80 to Fund 21 has been created, with prior DPI approval and passage of a Board of Education resolution. Many districts have Fund 80 balances with the intent to use these dollars in the future as allowed by prior law. State law was changed and school boards have limited options to address the use of accumulated Fund 80 balances. School boards will have a one-time opportunity during 2014- 2015 to move non-levy Fund 80 dollars to Fund 21 and in so, allow the district to honor the intent of this collection of non- levy revenue and operating under the new established Rule. Process to be followed:

12. CPS Fund 80 One-time non-levy fund balance transfer option 12 Steps to complete the transfer: 1. District will provide the School Financial Services team (SFS) with a written formal request. 2. School Financial Services team will be allowed at least 10 working days to review the formal request starting on the day following receipt of the complete request. 3. With the formal, documented approval of SFS, the Board of Education will then act on the formal resolution clearly stating the dollar amount to be transferred and the intended use. 4. This entire process must be complete on or before Friday, July 31, 2015.

13. CPS Fund 80 One-time non-levy fund balance transfer option 13 1. The written formal request will include: (1a.) A cover letter that includes.  The dollar amount to be transferred and the non-levy source (e.g. fees, donations, etc.) of the balance.  Documentation/description of how the Fund 80 balance came to be and what is the intended use of fund balance.  A brief description of how these dollars will be used in the future based on current knowledge and district planning.  The letter will explain how “rental fees” will be collected and recorded in the future to prevent a reoccurrence of significant fund balance.

14. CPS Fund 80 One-time non-levy fund balance transfer option 14 1. The written formal request will include: (1a.) A cover letter that includes (continued)  A statement that acknowledges the district will be responsible for any and all impacts on the Equalization Aid calculation this transaction creates now or in the future.  The district understands that this is a one-time opportunity and all Board of Education transactions must be completed by July 31, 2015. The action will impact the 2014-2015 district financial statements. (1b.)The proposed formal resolution to be considered by the Board of Education after SFS has granted approval.

15. CPS Fund 80 One-time non-levy fund balance transfer option 15 2. School Financial Services team will be allowed at least 10 working days to review the formal request starting on the day following receipt of the complete request. The last date to provide a formal request will be Friday, July 17, 2015. 3. With the formal, documented approval of SFS, the Board of Education will then act on the formal resolution clearly stating the dollar amount to be transferred and the intended use. 4. This entire process must be complete on or before Friday, July 31, 2015.

16. School Financial Service Team members (all Area Code 608) 16 Contact Information  Bruce Anderson, Consultant 267-9707  Carey Bradley, Consultant 267-3752  Daniel Bush, Consultant267-9212  Karen Kucharz Robbe, Consultant266-3464  Victoria Chung, Accountant267-9205  Brian Kahl, Auditor 266-3862  Gene Fornecker, Auditor 267-7882  Derek Sliter, Auditor 267-9218  Debi Towns, Assistant Director267-9209  Bob Soldner, Director 266-6968  School Financial Services http://sfs.dpi.wi.gov/http://sfs.dpi.wi.gov/