Community Service Fund Information

This information and the information on our website is designed to provide school districts with general guidance regarding community service fund activities. It is based on the DPI Finance Team’s interpretation of the statutes. We advise districts to seek legal counsel should they question either the information or the interpretation.

Description: This fund is used to account for activities such as adult education, community recreation programs such as evening swimming pool operation and softball leagues, elderly food service programs, non-special education preschool, day care services, and other programs which are not elementary and secondary educational programs but have the primary function of serving the community. Expenditures for these activities, including cost allocations for salaries, benefits, travel, purchased services, etc. are to be included in this Fund to the extent feasible. The district may adopt a separate tax levy for this Fund. Building use fees charged for utilities and other operational costs must be recorded in the General Fund if no cost allocation was made for these to the Community Service Fund.

Statutory Authority: 120.13(19) Community Programs and Services - "A school board may establish and maintain community education, training, recreational, cultural or athletic programs and services, outside the regular curricular and extracurricular programs for pupils, under such terms and conditions as the school board prescribes. The school board may establish and collect fees to cover all or part of the costs of such programs and services. Costs associated with such programs and services shall not be included in the school district's shared cost under 121.07(6)."

Establishment of a Community Service Fund: The School Board must establish a Community Service Fund pursuant to s. 120.13(19). A budget for the Community Service Fund must be adopted as required by s. 65.90. Any tax necessary to operate the Community Service Fund is considered an "operation" levy subject to s. 120.10(8) and s. 120.12(3).

General Outline of Community Service Activities: Access to Community Service Fund activities cannot be limited to pupils enrolled in the district's K-12 educational programs. Other funds, such as the General Fund and Special Projects Fund, carry out the day to day K-12 educational operations of the district. All activities associated with a well-rounded curriculum (curricular and extra-curricular activities) are to be accounted for in these funds and the Pupil Activity Fund (Fund 60).

Excluded from a Community Service Fund are any academic subjects and extra-curricular activities available only to pupils enrolled in the district. Student activities such as inter-scholastic athletics and other extra-curricular activities, pupil clubs, dances, field trips, student seminars and symposiums also may not be funded through Community Service.

A school board may under s. 120.13 (17) grant the temporary use of school grounds, buildings, facilities or equipment, under conditions, including fees as determined by the school board. A Community Service Fund should not be established for providing access to district property for organizations such as youth, theater, and other groups not under the control of the school board unless the district is incurring additional direct cost that will not be recovered through fees and therefore requires a tax levy subsidy.

Community Service Activity Characteristics: Community service programs can only be activities and services provided outside the district's regular and extracurricular programs for pupils. The following are characteristics of community service activities.

• The activity takes place outside of the usual K-12 instructional and extracurricular time periods.
>
• The activity is open to everyone (age appropriate) in the community.
• Additional direct cost is incurred in operating the program.
• The cost of the activity is recovered through user fees unless the school board makes a policy decision that program operations should be subsidized by a separate community service tax levy.

Not Community Service Activities: It is the department's interpretation that the following are not community service activities:

• Activities which limit access to only pupils enrolled in the school district.
• Costs for district-wide instructional program administration and support services.
• Expenditures for the welfare of and safety of pupils and staff involved with K-12 instructional programs.
• Facilities, sites and improvements unless specifically for community service activities. Any facilities funded with general obligation debt, including state trust fund loans, will require a debt service tax levy accounted for in the district's Debt Service Fund. Any such debt service levy is subject to revenue limitations if the related debt was not approved by referendum.
• The following are examples of items that are not community service unless an additional cost can be directly associated with a specifically provided community service activity:
• Custodian, and other building and site maintenance costs.
• Security services.
• Utility costs.

For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114

Last updated on 2/25/2008 12:03:10 PM