SCHOOL DISTRICT OF SOUTH MILWAUKEE South Milwaukee ...sdsm.ss14.sharpschool.com/UserFiles/Servers/Server...David J. Maass 2018 2003 / 12 Years Douglas Perry 2016 2013 / 2 Years Jon

SCHOOL DISTRICT OF SOUTH MILWAUKEE

South Milwaukee, Wisconsin

2015-16

BUDGET REPORT

ANNUAL MEETING

September 9, 2015

TABLE OF CONTENTS

School Board Assignments and Offices ............................................ Page 1

Letter from the Board President ......................................................... Page 2

Introduction ....................................................................................... Page 3

2015-16 Preliminary Budget & Explanation of Accounts ................. Pages 4-15

Enrollment Summary………………………………………………. Page 16-17

Agenda for Public Hearing ................................................................ Page 18-19

Treasurer's Report .............................................................................. Page 20-28

Agenda for Annual Meeting .............................................................. Page 29-30

Annual Meeting Ground Rules .......................................................... Page 31-32

Tax Levy Motion ............................................................................... Page 33

Minutes of 2014 Annual Meeting ...................................................... Page 34

Any questions can be directed to Blaise Paul, Director of Business Services at (414)-766-5027

Patricia Bordak Carol Dufek

President Vice President

Community Engagement

WASB Delegate

John Haslam

Treasurer

Capital Effectiveness Terri Travia

Southeastern Wisconsin Schools Alliance Clerk

CESA Representative Personnel Representative

District Mentoring Steering Committee State Boundary Appeals Board

David Maass Douglas Perry

Board Member Board Member

Consent Agenda Curriculum Expectations

Common Council Liaison

Jon Shelenske

Board Member

Character Education

Term Expires Service Began / Length of Service

Patricia Bordak 2017 2005 / 10 Years

Carol Dufek 2017 2011 / 4 Years

John E. Haslam 2017 2005 / 28 Years

David J. Maass 2018 2003 / 12 Years

Douglas Perry 2016 2013 / 2 Years

Jon Shelenske 2018 2015 / New

Therese C. Travia 2016 1998 / 20 Years

School Board Assignments and Offices

2015-2016

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Text Box

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3

INTRODUCTION

Welcome to the School District of South Milwaukee Public Budget Hearing and Annual Meeting. This booklet has been prepared under the direction of the South Milwaukee School Board to present the district’s annual financial statements and a summary of the 2015-16 proposed school district budget. The School Board and administration have spent a significant amount of time developing this year's budget. The budget development process began last November with a review of the budget calendar and continued through spring with enrollment projections and the consideration of revenue and expenditure assumptions. The budget work was significantly impacted by the State Budget. The final 2015-17 State Biennial budget included the continuation of the erosion of public school funding. Negative Impact of the 2015-17 State Biennial Budget on South Milwaukee:

• Expansion of private school voucher programs state wide/ uncapped (budget included $236,185,500 in 15-16 and $257,772,500 in 16-17).

• 2015-16 Per Pupil Revenue Limit change of $0 (No Increase)

• 2015-16 Per Pupil Categorical Aid Change of $0 (No Increase)

• Frozen appropriation for Special Education Categorical Aid (No Increase)

• Prioritized property tax relief above funding public schools

• Prioritized privatization of schools above funding public schools The expansion of the voucher program entitlement means that resources that could have gone to public schools will now be going to private voucher schools. When the state wide expansion first took place close to 80% of the recipients of vouchers were already attending private schools. This indicates that the voucher entitlement will only place additional stress on an inadequately funded system. The State budget continues to deny the cost of living and the majority of our legislators will say that we are always asking for more funding, however, we are asking for fair, adequate funding. The last two biennial budgets slashed and challenged public schools. It is time that school budgets are allowed to change by a fair amount; perhaps linking funding to the Consumer Price Index. One thing that was clear in the 2015-17 State Biennial budget was that property tax reduction was a top priority. The budget took advantage of school aid formulas to accomplish property tax reductions. The School Levy Tax Credit was set to $895,437,100 in 15-16 and $1,003,000,000 in 16-17. This credit could be used to fund schools, but is instead funneled through as tax reduction. In addition, general aids to schools were set at $4,475,960,500 for 15-16 and $4,584,098,000 for 16-17. This aid could have been accompanied by a revenue limit increase which would have allowed public schools to increase their budgets, however it was accompanied by a revenue limit freeze which results in a decrease in property taxes and less funding for public schools. Overall the 2015-17 State Biennial budget greatly impacts the School District of South Milwaukee, and public education was not a top priority in this budget. Our legislators need to look at other states that are leading the way in education reform and see that privatizing and eroding our public schools is not the way forward. Reforming and investing in the current system is the way forward.

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2015-16 PRELIMINARY BUDGET

and

EXPLANATION OF ACCOUNTS

School District of South Milwaukee

2015-16 Projected Revenue Limit / Tax Levy and Mill Rate Summary

REVENUE LIMIT

Actual Unaudited Budget Change Percent

2013-14 2014-15 2015-16 2015-16 Change

State Aid $19,988,437 $21,039,595 $21,128,320 $88,725 0.42%

Integration Aid $391,090 $296,081 $271,659 -$24,422 -8.25%

High Poverty Aid $181,308 $181,308 $180,000 -$1,308 -0.72%

Computer Aid $237,904 $209,962 $209,983 $21 0.01%

General Fund Levy $9,189,110 $7,955,517 $8,131,741 $176,224 2.22%

Non Referendum Debt Levy $157,014 $423,452 $214,639 -$208,813 -49.31%

Total Revenue Limit $30,144,863 $30,105,915 $30,136,342 $30,427 0.10%

PROPOSED TAX LEVY

Actual Unaudited Budget Change Percent

2013-14 2014-15 2015-16 2015-16 Change

General Fund (Fund 10) $9,189,110 $7,955,517 $8,131,741 $176,224 2.22%

General Fund Levy Chargebacks $1,812 $277 $1,210 $933 336.82%

Debt Service Funds (Fund 38 & 39) $4,264,658 $4,722,221 $4,546,408 -$175,813 -3.72%

Community Service Fund (Fund 80) $702,028 $702,028 $702,028 $0 0.00%

Total School Levy $14,157,608 $13,380,043 $13,381,387 $1,344 0.00%

MILL RATE Actual Unaudited Budget Change Percent

2013-14 2014-15 2015-16 2015-16 Change

Equalized Valuation 1,079,125,500 1,084,019,200 1,084,019,200 0 0.00%

Levy Rate

General Fund 0.00852 0.00734 0.00750 0.00016 2.2%

Debt Service Fund 0.00395 0.00436 0.00419 -0.00016 -3.7%

Community Service Fund 0.00065 0.00065 0.00065 0.00000 0.0%

Total Levy Rate 0.01312 0.01234 0.01234 0.00000 0.0%

Equalized Mill Rate $13.12 $12.34 $12.34 $0.00 0.0%

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6

EXPLANATION OF BUDGET DESCRIPTION CODES

FUND ACCOUNTS:

10 GENERAL FUND – This is the fund into which most tax and aid receipts are

recorded, and out of which the district’s general operation expenses are paid.

20 SPECIAL PROJECT FUNDS –

21 SPECIAL REVENUE TRUST FUND – This fund is used to report gifts and

donations from private parties. There may be a fund balance in this fund.

27 SPECIAL REVENUE TRUST FUND – This fund is used to report the

district’s Special Education costs. Special Education costs are funded by

federal, state, and local dollars. No fund balance or deficit can exist in this

fund.

30 DEBT SERVICE FUNDS –

38 NON-REFERENDUM DEBT SERVICE FUND – This fund is used for

payment of debt on the State Trust Fund Loans and Wisconsin Retirement

System Prior Service Liability.

39 REFERENDUM DEBT SERVICE FUND – This fund is used for the

retirement of long-term debt obligations for financing capital projects.

Revenue for this fund comes primarily from property taxes.

40 CAPITAL PROJECTS –

46 LONG TERM MAINTENANCE FUND- This fund is used to account for

funds that are set aside for the funding of future maintenance items. The

fund was established during the 2014-15 school year.

49 ENERGY EFFICIENCY CAPITAL PROJECTS- This fund is used to

account for the energy efficiency projects that were funded by bond

proceeds that will be paid back through a combination of revenue limit

exemptions and energy savings.

50 FOOD SERVICE FUND – The operation of the lunch program and the sale of milk

at all schools is accounted for in this fund. This fund is entirely self-supporting.

There may be no deficit in the district’s Food Service Fund. Any food service fund

deficit, resulting from student food services, must be eliminated by an operating

transfer from the General Fund.

7

60 AGENCY FUND – Pupil Activity Accounts are reported here. Only the balance

sheet accounts are recorded on the school district’s accounting system. Auxiliary

records of receipts and disbursement must be maintained at locations administering

the accounts.

70 TRUST FUND –

72 SCHOLARSHIP TRUST FUND- This fund is used to account for gifts and

donations specified for the benefit of private individuals and organization

not under the control of the school board. Scholarships are recorded in this

fund. Cash and investment accounts in this fund are required as specified by

donors. There may be a fund balance in this fund.

73 OTHER POST EMPLOYMENT BENEFITS TRUST FUND- This fund is

used to account for other post-employment benefits (OPEB). The District

contributes to the Trust and the proceeds are invested through the Wisconsin OPEB

Trust which is administered by CESA 6. Since we are self-funded, the funds in the

trust are utilized to pay the OPEB costs, or claims associated with our retired

employees for the time that they are covered.

80 COMMUNITY SERVICE FUND – The Recreation Department’s budget is

reported here and a separate tax is levied in support of this fund. This includes the

budget for the Fitness Center and Performing Arts Center.

90 COOPERATIVE PROGRAM FUND – Multi-district projects for which it is

necessary to keep a separate record of expenditures. Currently, South Milwaukee

serves as the fiscal agent for the following cooperative programs: Carl Perkins

South Shore Suburban Consortium, South Shore Suburban Consortium Youth

Apprenticeship, and the Southeastern Wisconsin School Alliance.

8

REVENUE SOURCE ACCOUNTS:

200 REVENUE FROM LOCAL SOURCES – Revenue received from various local

sources including property taxes, school fees, interest on investments and other

local income.

300 INTER-DISTRICT PAYMENTS WITHIN WISCONSIN – Payments received

from other school districts, primarily for student tuition.

500 REVENUE FROM INTERMEDIATE SOURCES – State or Federal aids, received

via Cooperative Educational Service Agency (CESA) serving as the fiscal agent.

600 REVENUE FROM STATE SOURCES – Money received from the State of

Wisconsin in the form of categorical and general state aids.

700 REVENUE FROM FEDERAL SOURCES – Federal aid to school districts.

900 OTHER REVENUES – Other revenues received not required to be reported

elsewhere, including refunds of expenditures, insurance adjustments, and Medicaid

services payments.

9

EXPENDITURE FUNCTION ACCOUNTS:

100000 INSTRUCTION –

110000 UNDIFFERENTIATED CURRICULUM – An instructional setting

which one teacher is responsible for providing instruction in two or more

curricular areas to the same group of pupils. Examples include a language

arts/social studies core program or a first-grade class where a teacher teaches

reading, writing, arithmetic, penmanship, etc. to the same group of pupils

120000 REGULAR CURRICULUM – An instructional setting in which a

teacher is responsible for instructing a group of pupils in only one curricular area

not required to be reported under vocational, health, special or co-curriculum

functions.

130000 VOCATIONAL CURRICULUM – Instructional activities that enable

students to acquire the background, knowledge, skills, and attitudes to enter

specific trades, occupations, and/or are applied in the business world.

140000 PHYSICAL CURRICULUM – Instructional activities concerned with

health and safety in daily living, physical education, and recreation.

150000 SPECIAL EDUCATION CURRICULUM – Instructional activities for

pupils with disabilities and provided by specially qualified personnel as required

by an Individual Educational Program (IEP).

160000 CO-CURRICULAR ACTIVITIES – Instructional activities under the

guidance and supervision of school staff designed to provide students such

experiences as motivation, enjoyment and improvement of skills. Co-curricular

activities supplement the regular instructional activities and include such

activities as band, chorus, speech and debate, and athletics.

170000 OTHER SPECIAL NEEDS – Instructional activities designed to assist

students in interaction with others and in responding to the social demands of the

environment. Special curriculum includes instructional services and activities for

homebound and gifted and talented students.

200000 SUPPORT SERVICES –

210000 PUPIL SERVICES – Activities designed to assess and improve the well-

being of students and to supplement the teaching process. The activities reported

in this area include social workers, psychological services, and guidance and

nursing services.

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220000 INSTRUCTIONAL STAFF SERVICES – Activities associated with

assisting the instructional staff in providing learning experiences for students.

These include staff development, curriculum development, library and media

services and supervision.

230000 GENERAL ADMINISTRATION – Activities associated with the overall

general administration and executive responsibility for the entire school district.

These include expenditures for the Board of Education, district administrator,

community relations, and state and federal relations (including activities

associated with grant procurement).

240000 SCHOOL BUILDING ADMINISTRATION – Activities concerned with

directing and managing the operation of a particular school. Included here are

activities of the principal, assistant principals and other assistants in the general

supervision of school operations, staff evaluation, duty assignment, school

records, and coordination of school instructional activities.

250000 BUSINESS ADMINISTRATION – Activities concerned with paying,

transporting, exchanging, and maintaining goods and services necessary for the

operation of the school district. These include business administration, operations

and maintenance, and food services.

260000 CENTRAL SERVICES – Activities of a district-wide nature, other than

general administration, which support other instructional and supporting service

programs. Included here are planning, research, development, information,

personnel, and information technology services.

270000 INSURANCE & JUDGMENTS – Insurance premiums for district

liability, property, student accident insurance and unemployment compensation

are reported here.

280000 DEBT SERVICES – Expenditures for the payments of principal and

interest on district indebtedness are recorded here.

290000 OTHER SUPPORT SERVICES – Included here are CESA general

administration charges and expenditures for post employment benefits.

300000 COMMUNITY SERVICES – Activities involved with providing education

services to adults and recreation services outside the district's K-12 instructional

program. This includes services for the Fitness Center and Performing Arts

Center.

400000 NON PROGRAM TRANSACTIONS

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410000 INTER-FUND OPERATING TRANSFERS – This is a transfer of

money from one fund to another to pay obligations of the receiving fund. The

primary expenditure recorded here is the “net cost” of Special Education

transferred from the General Fund to the Special Education Fund.

430000 GENERAL INSTRUCTION PAYMENTS – These include payments to

other public and private agencies for instructional services such as special

education and open enrollment.

490000 OTHER NON-PROGRAM TRANSACTIONS – These include

payments made to other municipalities, for adjustments, and for refunds of prior

year revenues.

GENERAL FUND (FUND 10) Audited

2013-2014

Unaudited

2014-2015

Budget

2015-2016

Beginning Fund Balance (Account 930 000) 7,559,413.16 8,993,948.31 9,399,682.34

Ending Fund Balance, Nonspendable (Acct. 935 000) 3,756,922.46 2,993,968.76 0.00

Ending Fund Balance, Restricted (Acct. 936 000) 276,792.00 428,682.00 0.00

Ending Fund Balance, Committed (Acct. 937 000) 967,466.00 570,000.00 0.00

Ending Fund Balance, Assigned (Acct. 938 000) 17,025.00 0.00 0.00 Ending Fund Balance, Unassigned (Acct. 939 000) 3,975,742.85 5,407,031.58 0.00

TOTAL ENDING FUND BALANCE (ACCT. 930 000) 8,993,948.31 9,399,682.34 9,399,682.34

REVENUES & OTHER FINANCING SOURCES

100 Transfers-in 0.00 0.00 0.00

Local Sources

210 Taxes9,190,922.00 7,955,794.00 8,132,951.00

240 Payments for Services 0.00 0.00 0.00

260 Non-Capital Sales 27,623.71 43,337.62 0.00

270 School Activity Income 36,255.05 32,936.90 31,500.00

280 Interest on Investments 6,789.27 7,444.38 6,000.00

290 Other Revenue, Local Sources 295,579.13 277,912.20 266,000.00

Subtotal Local Sources 9,557,169.16 8,317,425.10 8,436,451.00

Other School Districts Within Wisconsin

310 Transit of Aids1,051.14 463.85 0.00

340 Payments for Services 1,988,558.65 2,110,649.00 2,200,000.00

380 Medical Service Reimbursements 0.00 0.00 0.00

390 Other Inter-district, Within Wisconsin 0.00 0.00 0.00

Subtotal Other School Districts within Wisconsin 1,989,609.79 2,111,112.85 2,200,000.00

Other School Districts Outside Wisconsin

440 Payments for Services0.00 0.00 0.00

490 Other Inter-district, Outside Wisconsin 0.00 0.00 0.00

Subtotal Other School Districts Outside Wisconsin 0.00 0.00 0.00

Intermediate Sources

510 Transit of Aids0.00 0.00 0.00

530 Payments for Services from CCDEB 0.00 0.00 0.00

540 Payments for Services from CESA 0.00 0.00 0.00

580 Medical Services Reimbursement 0.00 0.00 0.00

590 Other Intermediate Sources 0.00 0.00 0.00

Subtotal Intermediate Sources 0.00 0.00 0.00

State Sources

610 State Aid -- Categorical725,015.22 875,286.97 826,294.00

620 State Aid -- General 20,169,745.00 21,220,903.00 21,308,320.00

630 DPI Special Project Grants 23,704.00 72,464.00 0.00

640 Payments for Services 0.00 0.00 0.00

650 Student Achievement Guarantee in Education (SAGE

Grant)279,761.07 302,143.67 285,000.00

660 Other State Revenue Through Local Units 0.00 0.00 0.00

690 Other Revenue 237,904.00 209,962.00 209,983.00

Subtotal State Sources 21,436,129.29 22,680,759.64 22,629,597.00

Federal Sources

710 Transit of Aids0.00 0.00 0.00

720 Impact Aid 0.00 0.00 0.00

730 DPI Special Project Grants 97,157.40 111,558.55 89,496.00

750 IASA Grants 635,969.07 579,821.34 564,548.00

760 JTPA 0.00 0.00 0.00

770 Other Federal Revenue Through Local Units 0.00 0.00 0.00

780 Other Federal Revenue Through State 35,931.19 52,128.00 30,000.00

790 Other Federal Revenue - Direct 18.04 0.00 0.00

Subtotal Federal Sources 769,075.70 743,507.89 684,044.00

Other Financing Sources

850 Reorganization Settlement0.00 0.00 0.00

BUDGET ADOPTION 2015-2016

12

860 Compensation, Fixed Assets 5,901.84 0.00 0.00

870 Long-Term Obligations 0.00 0.00 0.00

Subtotal Other Financing Sources 5,901.84 0.00 0.00

Other Revenues

960 Adjustments126,161.29 189,547.37 0.00

970 Refund of Disbursement 170,707.05 129,441.22 60,000.00

980 Medical Service Reimbursement 0.00 0.00 0.00

990 Miscellaneous 207,934.07 6,690.36 0.00

Subtotal Other Revenues 504,802.41 325,678.95 60,000.00

TOTAL REVENUES & OTHER FINANCING SOURCES 34,262,688.19 34,178,484.43 34,010,092.00

EXPENDITURES & OTHER FINANCING USES

Instruction

110 000 Undifferentiated Curriculum5,613,763.67 5,715,734.36 5,853,234.00

120 000 Regular Curriculum 8,175,465.44 8,626,390.01 8,813,326.00

130 000 Vocational Curriculum 1,210,841.54 1,220,711.05 1,210,883.00

140 000 Physical Curriculum 692,659.68 716,891.46 783,450.00

160 000 Co-Curricular Activities 384,474.46 394,093.51 401,097.00

170 000 Other Special Needs 218,875.54 234,781.33 240,113.00

Subtotal Instruction 16,296,080.33 16,908,601.72 17,302,103.00

Support Sources

210 000 Pupil Services877,872.92 901,773.22 1,001,083.00

220 000 Instructional Staff Services 1,986,215.11 2,073,377.14 2,188,994.00

230 000 General Administration 554,092.53 583,510.11 601,851.00

240 000 School Building Administration 1,857,200.02 1,848,065.75 1,968,435.00

250 000 Business Administration 5,044,204.68 4,982,140.54 4,296,488.00

260 000 Central Services 893,530.02 804,657.60 695,318.00

270 000 Insurance & Judgments 205,131.24 291,060.26 323,500.00

280 000 Debt Services 7,066.96 3,389.83 10,000.00

290 000 Other Support Services 841,092.21 964,762.57 1,700.00

Subtotal Support Sources 12,266,405.69 12,452,737.02 11,087,369.00

Non-Program Transactions

410 000 Inter-fund Transfers3,187,022.91 3,089,931.24 4,090,430.00

430 000 Instructional Service Payments 1,078,367.25 1,203,677.07 1,413,190.00

490 000 Other Non-Program Transactions 276.86 117,803.35 117,000.00

Subtotal Non-Program Transactions 4,265,667.02 4,411,411.66 5,620,620.00

TOTAL EXPENDITURES & OTHER FINANCING USES 32,828,153.04 33,772,750.40 34,010,092.00

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SPECIAL PROJECT FUNDS (FUNDS 21, 23, 27, 29) Audited

2013-2014

Unaudited

2014-2015

Budget

2015-2016

900 000 Beginning Fund Balance 123,681.63 115,401.80 123,534.01

900 000 Ending Fund Balance 115,401.80 123,534.01 123,534.01


100 000 Instruction 3,799,377.35 3,998,439.01 4,289,797.00

200 000 Support Services 976,890.71 1,039,502.67 1,215,852.00

400 000 Non-Program Transactions 242,729.07 0.00 0.00


DEBT SERVICE FUND (FUNDS 38, 39) Audited

2013-2014

Unaudited

2014-2015

Budget

2015-2016

900 000 Beginning Fund Balance 1,071,168.48 1,040,620.61 1,059,290.19

900 000 ENDING FUND BALANCES 1,040,620.61 1,059,290.19 1,091,673.19


281 000 Long-Term Capital Debt 4,288,959.10 4,375,256.76 4,412,644.00

282 000 Refinancing 0.00 0.00 0.00

283 000 Operational Debt 0.00 0.00 0.00

285 000 Post Employment Benefit Debt 0.00 0.00

289 000 Other Long-Term General Obligation Debt 404,390.50 596,827.00 609,992.00

400 000 Non-Program Transactions 0.00 0.00


842 000 INDEBTEDNESS, END OF YEAR 41,215,000.00 0.00 0.00

CAPITAL PROJECTS FUND (FUNDS 41, 46, 48, 49) Audited

2013-2014

Unaudited

2014-2015

Budget

2015-2016

900 000 Beginning Fund Balance 0.00 6,307,518.12 899,743.50

900 000 Ending Fund Balance 6,307,518.12 899,743.50 899,743.50

TOTAL REVENUES & OTHER FINANCING SOURCES 7,106,592.12 3,049.62 0.00

100 000 Instructional Services 0.00 0.00 0.00

200 000 Support Services 799,074.00 5,410,824.24 0.00

300 000 Community Services 0.00 0.00 0.00

400 000 Non-Program Transactions 0.00 0.00 0.00

TOTAL EXPENDITURES & OTHER FINANCING USES 799,074.00 5,410,824.24 0.00

FOOD SERVICE FUND (FUND 50) Audited

2013-2014

Unaudited

2014-2015

Budget

2015-2016


900 000 ENDING FUND BALANCE 765,479.76 782,178.65 782,178.65


200 000 Support Services 1,441,431.90 1,550,719.77 1,559,200.00



14

COMMUNITY SERVICE FUND (FUND 80) Audited

2013-2014

Unaudited

2014-2015

Budget

2015-2016


900 000 ENDING FUND BALANCE 464,176.38 510,472.80 510,472.80


200 000 Support Services 134,770.17 104,292.08 120,691.00

300 000 Community Services 1,166,469.46 1,092,406.92 1,115,169.00



PACKAGE & COOPERATIVE PROGRAM FUND (FUNDS 91,

93, 99)

Audited

2013-2014

Unaudited

2014-2015

Budget

2015-2016

900 000 Beginning Fund Balance 0.00 0.00 0.00

900 000 ENDING FUND BALANCE 0.00 0.00 0.00

TOTAL REVENUES & OTHER FINANCING SOURCES 204,252.74 237,799.84 274,336.00

100 000 Instruction 54,690.38 56,889.39 54,506.00

200 000 Support Services 149,562.36 180,910.45 219,830.00


TOTAL EXPENDITURES & OTHER FINANCING USES 204,252.74 237,799.84 274,336.00

The South Milwaukee Community Service fund is used to account for activities such as adult education, community

recreation programs such as softball leagues, day camp services, and other programs which are not elementary and

secondary educational programs but have the primary function of serving the community. In addition, South Milwaukee

has the distinct pride of providing enhanced programing opportunities to our community via the Performing Arts Center

(PAC). The PAC showcases a series of shows that bring the arts to South Milwaukee. South Milwaukee also provides a

well rounded fitness center that allows residents to utilize premium equipment as well as the walking track above the field

house. All of the programing offered by the recreation department is paid for through a combination of user fees and tax

levy support. The South Milwaukee Recreation Department is an entity that operates year round and operates every day

of the week and often operates into the late hours of the night.

15

16

ENROLLMENT SUMMARY

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18

PUBLIC HEARING ON BUDGET

19

SOUTH MILWAUKEE SCHOOL DISTRICT

September 9, 2015

6:30 p.m.

AGENDA FOR PUBLIC HEARING

I. Explanation of Dual Meeting and Opening

Remarks

A. Introduction of School Board and Selected

Staff Members

II. Presentation of Treasurer’s Report

III. Opportunity for Public Comments on the Proposed

Budget

IV. Closing Remarks and Adjournment

AGENDA FOR ANNUAL MEETING

I. Call to Order

II. Explanation of Ground Rules

III. Elect Chairperson

IV. Approve Agenda

V. Approval of Previous Minutes

VI. Adoption of Resolution on Tax Levy

VII. Old Business

VIII. New Business

IX. Adjournment

20

TREASURER’S REPORT


2015-16 Budget Assumptions

Description

Increase/

(Decrease) Totals

Revenue:

Medicaid Administrative Claiming Reimbursement 30,000

SAGE Aid 25,000

Special Education Categorical Aid 30,000

Revenue Cap $0 Per Pupil 6,370

Elimination of Per Pupil Categorical Aid (457,650)

Total Revenue Increase (366,280)

Expenditures:

Staff Salaries & Benefits 0

Fire Hydrant Fee 13,000

Transfer back $62,500 from Fund 80 to Fund 10 (Utilities) 62,500

Total Expenditure Increase 75,500

Total Budget Adjustments Needed (441,780)

Budget Adjustments / Reallocations:

Staff Turnover Savings (180,000)

Reallocate Available Budget (64,000)

Short Term Borrowing Interest Budget (15,000)

Eliminate Capital Budget (228,825)

Total Budget Reductions / Reallocations (487,825)

Budget Additions:

Increase of 1.0 Science Teacher at High School 82,000

Increase of .33 MS Health Position 18,000

Increase of .50 Elem Social Worker Position 42,000

Increase of 6-12 Scheduling Assistant (11 Mo. to 12 Mo.) 3,800

Total Budget Additions 145,800

Budget Surplus (Deficit) 0 Per Pupil Assumed Above (99,755)

Budget Surplus (Deficit) 50 Per Pupil 133,051 26,926

Budget Surplus (Deficit) 200 Per Pupil 591,751 485,626

Preliminary Budget Approved on May 20, 2015

21

22

BIG PICTURE

� Revenue limits control the total amount

of taxes and general state aid a school

district can collect.

� 2015-17 State Biennium Budget freezes

the 2015-16 per pupil spending under the

revenue limit

� 2015-16 Revenue limit provides no new

funding. The Hold Harmless Exemption,

designed to ease revenue limit reduction,

is projected to be triggered in the amount

of $68,251!!!

� Additional Categorical per pupil aid has

been frozen for 2015-16. The future of

this aid is uncertain.

� No Layoffs

23

FUTURE BUDGETS

� Revenue limits continue to minimize the

ability to generate new revenue. � The 2015-17 biennial budget included a

revenue limit freeze for both years. � Per Pupil categorical aid was frozen for

2015-16 and is slated to include a $100 increase in 2016-17.

� Equalization aid is intended to help the communities with the least ability to pay for the educational needs of students. While the formula is far from perfect, it does consider one indicator of ability to pay (property value). The per pupil categorical state aid doesn’t consider the property wealth or ability of a District to pay, which results in wealthier districts receiving additional aid that would have been directed to less wealthy districts via the equalization aid formula.

� Next year’s decision must continue to

balance the combination of employee compensation and staffing reductions with additional sources of revenue.

� Continue review of long-term financial and

budget planning.

2015-16 Revenues by Source

State $23,704,597 66%

Property Taxes $8,132,951 23%

Open Enroll/Tuition $2,280,000 6%

Other $363,500 1%

Federal $1,452,874 4%

Total $35,933,922 100.0%

SCHOOL DISTRICT OF SOUTH MILWUAKEE

REVENUE BUDGET SUMMARY

Fund 10 & 27

State66%

Property Taxes23%

Open Enroll/Tuition6%

Other1%

Federal4%

24


Revenue Limit Composition

Revenue Limit = State Aid + School Tax Levy

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

20

09

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20

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20

12

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20

13

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20

14

-15

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6

70% 68% 67% 67% 69% 72% 72%

30% 32%

33% 33% 31% 28% 28%

Revenue Limit (State Aid vs. School Levy)

State Aid Local Levy

$30,105,915$29,371,914

$29,213,516

30,144,863$30,717,038

$31,135,398

$30,136,342

25

2015-16 Expenses by Object

Salaries $20,857,687 58.0%

Benefits $8,255,513 23.0%

Purchased Services $4,209,967 11.7%

Supplies $1,243,069 3.5%

Capital Objects $358,563 1.0%

District Insurance $323,500 0.9%

Interfund Transfers $508,611 1.4%

Debt Retirement & Other $177,012 0.5%

Total $35,933,922 100%

SCHOOL DISTRICT OF SOUTH MILWAUKEE

EXPENDITURE BUDGET SUMMARY

Fund 10 & 27

81%

Salaries58%

Benefits23%

Purchased Services11.7%

Supplies3.5%

Capital Objects1%

District Insurance.9%

Interfund Transfers

1.4%

Debt Retirement & Other

.5%

26

27

SUMMARY

� Revenue limits are being frozen (held to $0

change per pupil). � State aid is projected to increase by $88,725 or

0.42%. � District tax levy is projected to increase by

$1,344 or 0.0%. � Final adjustments are made in October after the

3rd Friday September enrollment count, final certification of state aid and property valuation.

� Changes in expenditures and revenues are

balanced in a manner that is in the best interest of our students, taxpayers and employees while valuing our outstanding educational system.

� Our schools continue to provide a safe and

rigorous academic environment to all of our students.

28

CELEBRATIONS

� Celebrated district-wide AdvancEd Accreditation

� Awarded State School District of Character and

applied for the National Character Education

Recognition

� Hosted State Character Education Conference in

partnership with Alverno College

� Celebrated the 10th Anniversary of the Performing

Arts Center!!

� Expanded the Technology and Engineering Academy

and recognized as leaders in the National Fluid Power

Challenge

� Expanded the “Students Give Back” programs

� District has completed the second year of self-funding

the health insurance plan. The program projected a

surplus as of the end of the year which will be used to

fund future benefits.

29

ANNUAL MEETING

30

SOUTH MILWAUKEE SCHOOL DISTRICT

September 9, 2015

6:30 p.m.

AGENDA FOR PUBLIC HEARING

I. Explanation of Dual Meeting and Opening

Remarks

A. Introduction of School Board and Selected

Staff Members

II. Presentation of Treasurer’s Report

III. Opportunity for Public Comments on the Proposed

Budget

IV. Closing Remarks and Adjournment

AGENDA FOR ANNUAL MEETING

I. Call to Order

II. Explanation of Ground Rules

III. Elect Chairperson

IV. Approve Agenda

V. Approval of Previous Minutes

VI. Adoption of Resolution on Tax Levy

VII. Old Business

VIII. New Business

IX. Adjournment

31

GROUND RULES FOR THE SCHOOL DISTRICT OF SOUTH MILWAUKEE

ANNUAL MEETING

1. PROCEDURE FOR ADDRESSING THE CHAIR:

Each speaker shall rise, proceed to the nearest microphone, wait to be recognized

by the chair, state their name and address before addressing the chair.

2. DISCUSSION PROCEDURES:

There shall be no time limit on the part of any person participating in any of the

discussions. However, it is requested that each person be brief to give others an

opportunity to speak. Secondly, anyone may speak more than once on the same

subject. Again, we ask that each person be brief in his or her comments to the

group.

3. QUALIFICATIONS OF VOTERS:

Each person voting at the Annual Meeting must be: (Section 6.02, WI. Stats.)

a. A citizen of the United States, 18 years of age or older; and

b. A resident of the District for at least ten days before this meeting.

If a person is challenged as to his qualifications to vote, the Chairman shall state

the above qualifications necessary to vote to the challenged person. If the

challenged person declares he is eligible to vote and the challenge is not

withdrawn, the Chairman shall administer the following oath and affirmation to

the challenged person:

“You do solemnly swear (or affirm) that you are an actual resident of this School

District and that you are qualified according to law to vote in this matter”.

A person taking such oath or affirmation shall be permitted to vote, but if he

refuses to take such oath or affirmation, he may not vote. (Section 120.08(5) WI.

Stats.)

4. VOTING PROCEDURE:

All voting shall be STANDING or RAISING OF HANDS.

Ballots have been prepared should a motion for a paper ballot be approved.

Motions for a paper ballot must be made for each resolution and should

immediately follow the motion on the resolution. The motion for use of paper

ballots is not debatable.

(Two members of the community have been chosen to sit as counters.)

32

5. PROCEDURE FOR THE ELECTION OF A CHAIRMAN FOR THE

ANNUAL MEETING:

The School Board president shall call for nominations from the floor three times;

whereupon I shall ask for a motion and a second that the nominations be closed,

whereupon there must be a two-thirds majority vote to close the nominations.

The vote shall then be taken and recorded, if more than one person is nominated.

The newly elected Chairman shall then assume his/her duties for this evening’s

meeting.

POWER OF THE ANNUAL MEETING

As Per Wisconsin Statute 120.10

1. Elect a chairman of the meeting.

2. Adjournment from time to time.

3. Vote annual salaries for School Board Members.

4. Authorize the payment of expenses of School Board Members.

5. Designate sites for school district buildings.

6. Tax for sites, buildings and maintenance.

7. Tax for transportation vehicles.

8. Tax for operations.

9. Tax for debts.

10. Vote to create a sinking fund.

11. Tax for recreation authority.

12. Authorize the sale of property.

13. Fix the number of school days.

14. Direct and provide for legal proceedings.

15. Authorize the furnishings of textbooks.

16. Direct the School Board to furnish school lunches.

17. Authorize the employment of nurses.

18. Authorize the board to make agreements with school building corporations.

19. Consolidate high schools in union high school districts.

CONSIDERATION OF SPECIAL SUBJECTS

Wisconsin Statute 120.08 provides that “if in a common or union high school district at least 60 days prior to the

Annual Meeting a petition is filed with the School District Clerk signed by 100 electors requesting that the Annual

meeting consider a special subject or item of business which is proper subject or item for consideration at the

Annual Meeting, the School District Clerk shall incorporate a statement of the subject or item in the notice of the

Annual Meeting. The School District Clerk shall prepare the proper ballot to permit voting on the subject or item at

the Annual Meeting. If the petition includes a subject beyond the power of the Annual Meeting, the School District

Clerk shall reject that part of the petition, which contains such subject, and notify the proper person within 20 days

of the School District Clerk’s receipt of the petition. The petition shall designate a person or a representative of an

organization to be notified in case of its rejection.”

33

MOTION TO APPROVE

TAX LEVY

______ move to approve a property

tax levy for the 2015-16 school

year in the total amount of

$13,381,387:

Fund 10 – General Operations $8,132,951

Fund 38 – Non-Referendum Debt $ 214,639

Fund 39 – Referendum Debt $4,331,769

Fund 80 – Community Services $ 702,028

pursuant to the budget presented at the Budget Hearing.

34

Official Proceedings of the

South Milwaukee School Board

South Milwaukee, WI 53172

September 3, 2014

Annual Meeting

Pledge of Allegiance

The Public Hearing was called to order at 6:30 p.m. All Board members were present. Mr. Haslam presented the Treasurer’s Report. The 2013-2014 Budget was presented. Questions were addressed by Board members and administrators from community members.

The Public Hearing was adjourned at 6:56 p.m.

The Annual Meeting of the School District of South Milwaukee was called to order by Board President Bordak at 6:56 p.m.

Elect Chairperson - It was moved by Ms. Travia to nominate Patricia Bordak as Chairperson of the Annual Meeting, seconded by Mr. Haslam. Nominations were closed and a unanimous ballot cast by show of hands for Patricia Bordak, 19-0.

Approve Agenda - It was moved by Mr. Haslam to approve the Annual Meeting agenda as presented in the Annual Meeting document, seconded by Mr. Perry. This motion was approved by a show of hands vote of 19 ayes, 0 nays.

Approval of Previous Minutes - It was moved by Mr. Maass that the September 4, 2013, Annual Meeting minutes be approved as reprinted in the Annual Meeting document and kept in the district office, seconded by Ms. Molus. This motion was approved by a show of hands vote of 16 ayes, 0 nays.

Adoption of Resolution on Tax Levy - It was moved by Mr. Haslam that the Board approve a tax levy for the 2014-2015 school year in the total amount of $13,368,480; Fund 10 General Operations - $7,944,231; Fund 38 Non-Referendum Debt - $423,452; Fund 39 Referendum Debt - $4,298,769 and Fund 80 Community Services - $702,028 pursuant to the budget presented at the Budget Hearing, seconded by Ms. Dufek. This motion was approved by a show of hands vote of 21 ayes, 0 nays.

Old Business – None.

New Business – Moved by Haslam and seconded by Travia that an increase of $50 per month be made to the annual salary of each School Board member, effective with the 2014-2015 school year. This motion was approved by a show of hands vote of 19 ayes, 0 nays.

There being no further business to be conducted, it was moved by Mr. Perry and seconded by Ms. Molus that the Annual Meeting be adjourned at 7:03 p.m. This motion was approved by a show of hands vote of 19 ayes, 0 nays.

_______________________________ ______________________________ Patricia Bordak, President Jennifer L. Sielaff, Secretary

Documents

SCHOOL DISTRICT OF SOUTH MILWAUKEE South Milwaukee ...sdsm.ss14.sharpschool.com/UserFiles/Servers/Server...David J. Maass 2018 2003 / 12 Years Douglas Perry 2016 2013 / 2 Years Jon