1. 2015-16 Proposed Budget

2. July 1 - June 30 DISTRICT BUDGET Budget Approved in August by Finance & SB Budget Hearing/Annual Meeting in Sept. Budget Finalized in October by Board

3. Property Value – October 1 Student Enrollment - 3 rd Friday in September Transfer of Service State Aid - October 15 Budget Factors

4. State Aid: District Property Value and Prior year average of Sept. and Jan. Enrollment. Revenue Limit: District Property Value, 3-year average of Sept. and Summer School Enrollment, Transfer of Service, Prior Year Spending, Referendums, and State Aid. Budget Factors

5. Estimated State Aid

6. Property Values Property Values

8. Operational Referendums

9. Budget Revenues: State Aid and Taxes Budget Expenses: Salaries and Fringes Transportation Insurance Supplies and Equipment Maintenance Utilities Contracted Services

10. GENERAL FUND (FUND 10) $27,208,085 DEBT SERVICE (FUND 30) $326,000 Maintenance Referendum Funds that Impact the Levy: CAPITAL PROJECTS (FUND 40) $0.00

11. Fund2015-16 Receipts 2015-16 Expenditures General Fund (Fd 10)27,208,085 Debt Service Fund (Fd 30) From Fund Balance 320,200 5,800 326,000 Capital Expansion Fund (Fd 40)00 Funds 10, 30, 40 are used in the Levy calculation. Funds 20, 50, 60, 70, 80, 90 are not used to calculate the Levy. 27,534,085

12. Budget to Taxy Levy To determine the property tax levy: Revenue Limit - minus State Equalization Aid = equals Property Tax Levy

13. PROJECTED 15-16 LEVY

14. Each municipality’s share of the levy is determined by its share of the total equalized value. 2014 2013 County Municipality Value Valuation % ColumbiaC Portage$538,712,90046.49% 47.54% ColumbiaT Caledonia $179,318,995 15.48% 15.03% ColumbiaT Dekorra $191,437 0.02% ColumbiaT Ft. Winnebago $71,763,500 6.19% 6.06% ColumbiaT Lewiston $116,609,288 10.06% 10.13% ColumbiaT Marcellon $1,067,390 0.09% ColumbiaT Pacific $172,321,334 14.87% 14.74% ColumbiaT Wyocena $4,256,446 0.37% MarquetteT Douglas $16,374,777 1.41% 1.43% MarquetteT Moundville $43,649,900 3.77% 3.42% MarquetteV Endeavor $14,029,700 1.21% 1.13% SaukT Greenfield $391,700 0.03%0.04% TOTAL12 Municipalities $1,158,687,367 100.00% 2014 2013 County Municipality Value % % ColumbiaC Portage$538,712,90046.49% 47.54% ColumbiaT Caledonia $179,318,995 15.48% 15.03% ColumbiaT Dekorra $191,437 0.02% ColumbiaT Ft. Winnebago $71,763,500 6.19% 6.06% ColumbiaT Lewiston $116,609,288 10.06% 10.13% ColumbiaT Marcellon $1,067,390 0.09% ColumbiaT Pacific $172,321,334 14.87% 14.74% ColumbiaT Wyocena $4,256,446 0.37% MarquetteT Douglas $16,374,777 1.41% 1.43% MarquetteT Moundville $43,649,900 3.77% 3.42% MarquetteV Endeavor $14,029,700 1.21% 1.13% SaukT Greenfield $391,700 0.03% 0.04% TOTAL12 Municipalities $1,158,687,367 100.00%

15. PROJECTED TAX IMPACT $9.98 Mill Rate $100,000 Home $998. Tax Amount

16. Mill Rate – History

17. MILL RATE COMPARISON

18. Note: Budget adjustments are made in October based on student enrollment, state aid certification, transfer of service allocation, district adjustment, the state voucher program, and property valuations.