SLIDE 1 SCHOOL DISTRICT OF BARABOO
2019-2020 Budget
Yvette J. Updike Director of Business Services
SLIDE 2 ENROLLMENT
Grade 2017-18 2018-19 2019-20 Preschool- Special Education 16 27 25 4YK - 524.5 Hours 165 164 170 5YK - 5 Full Days 196 200 188 Grades 1-12 2,623 2,644 2,640 District Totals 3,000 3,035 3,023
SLIDE 3
OPEN ENROLLMENT
2019-2020 STUDENTS Total Regular ($7,771) Special ($12,723) Revenue: Open Enrollment - Ins 107 98 9 Expense: Open Enrollment - Outs 191 165 26
SLIDE 4
ALTERNATIVE APPLICATIONS
SLIDE 5 THREE-YEAR MEMBERSHIP AVERAGE
Membership is the students in seats, subtract non-residents, add in residents, and adjust part-time students for full-time equivalency (FTE). Membership counts occur the 3rd Friday in September & 2nd Friday in
- January. Membership counts are used as a basis for state aid.
SLIDE 6
GENERAL FUND (FUND 10)
FUND 10 The General Fund is used to account for all financial transactions relating to the District’s current operations, except for those required to be accounted for in other funds. Fund 10 can carry a fund balance.
SLIDE 7
GENERAL (FUND 10) - REVENUES
Object 2019-20 Budget Local Sources (200s) $ 11,747,089 Inter-District Payments (300s/400s) $ 891,076 State Sources (600s) $ 20,182,447 Federal (700s) $ 1,125,474 Other Revenues (800-900s) $ 135,400 GRAND TOTAL $ 34,081,486
SLIDE 8
GENERAL (FUND 10) - EXPENSES
Object 2019-20 Budget Salaries (100) $ 16,532,298 Benefits (200) $ 5,830,220 Purchased Services (300) $ 5,346,671 Non-Capital (400) $ 1,279,570 Capital (500) $ 323,173 Debt (600) $ 336,912 Insurance/Judgments (700) $ 322,837 Transfers (800) $ 3,958,383 Other (900) $ 151,422 GRAND TOTAL $ 34,081,486
SLIDE 9
SPECIAL EDUCATION (FUND 27)
Fund 27 is used to account for Special Education and related services funded wholly or in part with state or federal special education aid or charges for services provided to other districts as a result of being a host district for a special education package or cooperative program. No fund balance or deficit can exist in Fund 27. Therefore, the District has an operating transfer of approximately $3.9M. FUND 27 – Special Education
SLIDE 10 FUND 27 - SPECIAL EDUCATION
REVENUES ---- FUND 27 Object 2019-20 Budget Operating Transfers (100s) $ 3,864,897 Intermediate Sources (500s) $ 58,773 State Sources (600s) $ 1,354,188 Federal (700s) $ 696,804 GRAND TOTAL $ 5,974,662 EXPENSES ---- FUND 27 Object 2019-20 Budget Salaries (100) $ 3,666,822 Benefits (200) $ 1,308,143 Purchased Services (300) $ 953,245 Non-Capital (400) $ 31,190 Capital (500) $ 6,000 Debt (600) $ 5,261 Other (900) $ 4,000 GRAND TOTAL $ 5,974,662
SLIDE 11 DEBT SERVICE (FUND 38)
Fund 38 is used to account for transactions for the repayment of debt issues that were either not authorized by School Board resolution prior to August 12, 1993,
- r incurred without referendum
approval after that date. A fund balance may exist in Fund 38. The 2013 non-referendum for buildings improvements, administration building, and tennis courts exists in Fund 38. FUND 38 (Non-Referendum Debt) Levied Under the Revenue Cap Limit
SLIDE 12 FUND 38 - DEBT SERVICE
Levied Under the Revenue Cap Limit REVENUES ---- FUND 38 EXPENSES ---- FUND 38
Object 2019-20 Budget Object 2019-20 Budget Local Sources (200s) $ 1,546,391 Debt (600) $ 1,538,309 GRAND TOTAL $ 1,546,391 GRAND TOTAL $ 1,538,309
SLIDE 13 DEBT SERVICE (FUND 39)
FUND 39 (Referendum-Approved Debt) Levied Outside the Revenue Cap Limit
Fund 39 is used to account for transactions for the repayment of debt issues that were either authorized by School Board resolution or approved by
- referendum. A fund balance may
exist in Fund 39. The 2014 referendum for buildings improvements/additions/security measures, 2016 referendum for the high school revitalization, and 2019 referendum for JYMS revitalization building projects exist in Fund 39.
SLIDE 14 FUND 39 - DEBT SERVICE
Levied Outside the Revenue Cap Limit
REVENUES ---- FUND 39 EXPENSES ---- FUND 39
Object 2019-20 Budget Object 2019-20 Budget Local Sources (200s) $ 6,525,934 Debt (600) $ 6,556,772 GRAND TOTAL $ 6,525,934 GRAND TOTAL $ 6,556,772
SLIDE 15 CAPITAL PROJECT (FUND 49)
FUND 49 (Capital Projects)
Fund 49 is used to account for transactions for the acquisition or construction of capital facilities. A fund balance may exist in Fund 49. The 2016 Baraboo High School and 2019 Jack Young Middle School construction projects exist in Fund 49.
EXPENSES ---- FUND 49 Object 2019-20 Budget
Purchased Services (300) $ 41,964,317
GRAND TOTAL $ 41,964,317 REVENUES ---- FUND 49 Object 2019-20 Budget
Local Sources (200s) $ 202,500 Other Financing Sources (800s) $ 41,700,000
GRAND TOTAL $ 41,902,500
SLIDE 16 FOOD SERVICE - (FUND 50)
All revenues and expenditures related to food service are recorded in Fund 50. A fund balance in the Food Service Fund is permitted.
REVENUES ---- FUND 50
Object 2019-20 Budget Operating Transfers (100s) $ 93,486 Local Sources (200s) $ 625,700 State Sources (600s) $ 15,500 Federal (700s) $ 678,500 Other Revenues (900s) $ 1,025 GRAND TOTAL $ 1,414,211
EXPENSES ---- FUND 50
Object 2019-20 Budget Salaries (100) $ 457,280 Benefits (200) $ 151,371 Purchased Services (300) $ 62,600 Non-Capital (400) $ 725,800 Other (900) $ 17,160 GRAND TOTAL $ 1,414,211
SLIDE 17 EMPLOYEE BENEFIT TRUST FUND (FUND 73)
Beginning Fund Balance (7/1/2018) $ 695,786.15 District's Contributions $ 1,321,360.00 Retirees' Contributions $ 112,122.10 Interest/Fees $ 16,219.57 Fund Withdrawals $ (1,060,108.09) Ending Fund Balance (6/30/2019) $ 1,085,379.73
SLIDE 18
COMMUNITY SERVICE (FUND 80)
All revenues and expenditures related to community service are recorded in Fund 80. A fund balance in the Community Service Fund is permitted. Services included in Fund 80 are Kid Stop, Swimming Pool (pro-rated), Middle School Athletics, and Community Ed. Program.
SLIDE 19 COMMUNITY SERVICE (FUND 80)
REVENUES ---- FUND 80 Object 2019-20 Budget
Local Sources (200s) $ 670,385
GRAND TOTAL $ 670,385 EXPENSES ---- FUND 80 Object 2019-20 Budget
Salaries (100) $ 422,013 Benefits (200) $ 82,758 Purchased Services (300) $ 154,425 Non-Capital (400) $ 27,351 Other (900) $ 6,800
GRAND TOTAL $ 693,347
SLIDE 20 EXPENDITURES BY OBJECT
Salaries and Benefits (including Transfers) generate approximately 80% of the Total Expenditures (Fund 10).
SLIDE 21 EQUALIZED VALUE
The District’s property tax base (equalized value) is stable.
SLIDE 22
TAX LEVY (Funds 10, 38, 39, 80)
The 2019-2020 tax levy slightly increases due to the new debt in Fund 39 (Referendum Approved Debt) for the JYMS Revitalization Building Project. All tax levy amounts in other funds remained stable.
SLIDE 23
TAX LEVY (Funds 10, 38, 39, 80)
SLIDE 24
TAX LEVY (Funds 10, 38, 39, 80)
SLIDE 25
MILL RATE
SLIDE 26 MILL RATE COMPARISON
(BADGER NORTH CONFERENCE)
The District remains at having one of the lowest mill rates in the Badger North Conference.
SLIDE 27
MILL RATE
SLIDE 28
EQUALIZATION AID
SLIDE 29 REVENUE SOURCES
Equalization Aid and Tax Levy generate approximately 84% of the Total Revenues (Fund 10).
SLIDE 30 PRIVATE VOUCHERS
2019-20 3rd Friday in September Incoming Pupil Payment Data School District Incoming K-8 $8,046 Incoming 9-12 $8,692 Total Incoming School Aid Deduction Baraboo 39 10.5 49.5 $ 405,060.00 Lodi 1 1 $ 8,046.00 Portage 35.1 6 41.1 $ 334,566.60 Reedsburg 26.5 5 31.5 $ 256,679.00 Richland Center 15 15 $ 120,690.00 Sauk Prairie 4 1 5 $ 40,876.00 Waunakee 1 1 $ 8,692.00 Wisconsin Dells 3 1 $ 24,138.00
Totals 123.6 23.5 145.1 $ 1,198,747.60
SLIDE 31 PRIVATE VOUCHERS
Private Vouchers (# of Students) School District 2017-18 Students 2018-19 Students 2019-20 Students Baraboo 1.50 28.00 50 Lodi 1 Portage 24 36 41 Reedsburg 19 34.50 31.50 Richland Center 4.50 10 15 Sauk Prairie 7 5 Waunakee 1 1 Wisconsin Dells 2.50 1 Totals 49 119 145
SLIDE 32
PRIVATE VOUCHERS
SLIDE 33 PRIVATE VOUCHERS
Private Vouchers (State Aid Reduction)
School District 2017-18 School Aid Deduction 2018-19 School Aid Deduction 2019-20 School Aid Deduction
Baraboo $ 11,295 $ 220,988 $ 405,060 Lodi $ - $ - $ 8,046 Portage $ 181,366 $ 283,666 $ 334,567 Reedsburg $ 144,362 $ 271,389 $ 256,679 Richland Center $ 33,885 $ 77,540 $ 120,690 Sauk Prairie $ - $ 54,924 $ 40,876 Waunakee $ - $ 8,400 $ 8,692 Wisconsin Dells $ - $ 19,385 $ 24,138
Totals $ 370,908 $ 936,292 $ 1,198,748
SLIDE 34
PRIVATE VOUCHERS
SLIDE 35
SUMMARY
SLIDE 36
OVERALL
The School District has a balanced budget for the 2019-2020 fiscal year.
SLIDE 37
QUESTIONS & ANSWERS
SLIDE 38
SCHOOL DISTRICT OF BARABOO
BARABOO HIGH SCHOOL 1201 DRAPER STREET BARABOO, WI 53913
BUDGET HEARING
OCTOBER 28, 2019
SLIDE 39 NEW BUSINESS
Resolution 2019A Salaries of School Board Members Be it resolved by the electors of the School District of Baraboo that the 2019-2020 salaries of School Board members shall be <amount> for President and <amount> for all
- ther Board of Education members.
SLIDE 40
NEW BUSINESS
Resolution 2019B Reimbursement of Expenses for School Board Members Be it resolved by the electors of the School District of Baraboo that the school board be authorized to pay all actual and necessary expenses of a school board member when traveling in the performance of duties.
SLIDE 41 NEW BUSINESS
Resolution 2019C School Tax Levy Be it resolved by the electors of the School District of Baraboo that a tax of $16,609,342 (Sixteen million, six hundred nine thousand, three hundred forty-two dollars) be levied on all taxable property within the School District
SLIDE 42
NEW BUSINESS
Resolution 2019D Schedule 2020 Annual Meeting Be it resolved by the electors of the School District of Baraboo to authorize the Board of Education to set the date and hour for the 2020 Annual Meeting.
SLIDE 43 ANNUAL MEETING
- IX. Other Business As Permitted At An
Annual Meeting
