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 as defined by PI 80 provided below.
Wis. Stat. §120.13(19) Community programs and services. 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. The school board may not expend moneys on ineligible costs, as defined by DPI by rule. Costs associated with such programs and services shall not be included in the school district's shared cost under s. 121.07 (6).
Wis. Stat. § 121.91(4)(r) defines the consequence to a school district determined to have ineligible expenditures for community programs and services. The district’s revenue limit authority “is decreased by an amount equal to the sum of the school district’s ineligible expenditures for community programs and services in the previous school year”.
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).
Note: The Fund 80 levy no longer has a levy limit. The limit on Fund 80 levy disappeared as of June 30, 2015.
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.
Temporary Use of Facilities and Equipment
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.
Chapter PI 80 Community Programs and Services
PI 80.01 Purpose
Under s. 120.13(19), Stats., the school board of a common or union high school district, a unified school district or a first class city school district may establish and maintain community education, training, recreational, cultural or athletic programs and services, outside of its regular curricular and extracurricular programs for pupils.
The purpose of this chapter is to define which costs are ineligible under s. 120.13(19), Stats.
PI 80.02 Ineligible Costs
A school board may not expend moneys on ineligible costs for community programs and services. The following are ineligible costs:
- costs for any program or service that is limited to only school district pupils;
- costs for any program or service whose schedule presents a significant barrier for age-appropriate school district residents to participate in the program or service;
- costs that are not the actual, additional cost to operate community programs and services under s. 120.13(19), Stats; and
- costs that would be incurred by the school district if the community programs and services were not provided by the school district.
This permanent rule creates Chapter PI 80, as required by 2013 Wisconsin Act 306. Under 2013 Wisconsin Act 306, the department must define ineligible costs related to community programs and services.