Budget Hearing and Adoption

Instructions and Blank Workbook

The Budget Hearing and Adoption workbook Excel link below contains a series of spreadsheets that may be used to format your district's Budget Adoption and the required Budget Publishing documents. Two additional links contain instructions on budget requirements and timelines.

• Blank Budget Hearing and Adoption workbook
• Budget Hearing and Adoption requirements
• Budget Hearing and Adoption timelines
• Budget Adoption Procedures Update for 2018-19

60 and 70 Fund Series

The 60 (Agency) and 70 (Trust Funds) series funds are "fiduciary" funds. Presentation of these funds has been removed from the adoption and notice formats to agree with GASB 34 requirements. This change also brings the school district adoption format more into conformity with s. 65.90 requirements used for other Wisconsin governments which specify that information be presented for governmental and proprietary funds but does not require it for fiduciary funds. Note that this change pertains only to "65.90" requirements. Information about the 60 and 70 fund series will continue to be provided to DPI on the Budget and Annual reports.

Prepopulated Budget Hearing and Adoption Workbooks

The following Excel files have been prepopulated with data on file at DPI. Use the pulldown menu on the "Budget Adoption Format" tab to prepopulate both the "Budget Adoption Format" and "Initial Data" tabs with 2014-15 data for your selected district. Then, enter 2015-16 Unaudited and 2016-17 Budgeted data into BOTH the "Budget Adoption Format" and "Initial Data" tabs. The "Budget Publication Format" spreadsheet will be populated with the data entered into these two spreadsheets. Please review your final copies of the worksheets to ensure they are complete and reasonable.

• 2018-19 (2016-17 audited annual data as of May 29, 2018)
• 2017-18 (2015-16 audited annual data as of June 2, 2017)
• 2016-17 (2014-15 audited annual data as of July 11, 2016)
• 2015-16 (2013-14 audited annual data as of August 14, 2015)
• 2014-15 (2012-13 audited annual data as of April 15, 2014)

Additional Resources

Community Service Fund

Provisions under 2013 Wisconsin Act 20 (2013-15 State Budget) affecting Levy Authority and District Reporting Requirements for the Community Services Fund

Spending Authority Between July 1 and Final Adoption of a Budget

Per s. 120.13(33) during the period between July 1 and the final adoption of a budget by the school board after the budget hearing under s.65.90, spend money as needed to meet the immediate expenses of operating and maintaining the public instruction in the school district.