Budget Adoption and Publication - PI 65.90

Budget Adoption and Publication Overview

Wis. Stat § 65.90(2)(a) states: An annual budget shall list all existing indebtedness and all anticipated revenue from all sources during the ensuing year and shall likewise list all proposed appropriations for each department, activity and reserve account during the said ensuing year. Such budget shall also show actual revenues and expenditures for the preceding year, actual revenues and expenditures for not less than the first 6 months of the current year and estimated revenues and expenditures for the balance of the current year. Such budget shall also show for informational purposes by fund all anticipated unexpended or unappropriated balances, and surpluses.

Wis. Stat. § 120.13 (33) provides spending authority "to meet the immediate expenses of operating and maintaining the public instruction in the school district" from July 1 until the final adoption of the budget by the school board after the budget hearing under Wis. Stat. § 65.90.

Budget Adoption and Publication Resources

The DPI Bureau of School Financial Services has created a tool within the Wisconsin School Finance Portal (WiSFiP) using the Budget Adoption and Publication Format Module that may be used to format the district’s budget adoption and the required budget publishing documents. The Budget Adoption and Publication Module replaces the Budget Hearing and Adoption Workbook (Excel Spreadsheet) starting with the 2025-26 school year and is meant to be used as an accommodation to assist school districts in meeting statutory requirements. It is the user’s responsibility to ensure that the information presented through the use of this tool is accurate.