Community Programs and Services Resources

Community Programs and Services Resources - Fund 80

Community Programs and Services Fund Overview Provides general information about the Community Programs and Services Fund along with statutory authority and rule pertaining to eligibility/ineligibility of this fund.

Decision Tree for Potential Fund 80 Community Program or Service Costs: Each function, program or service operated by a school district is a part of the district’s general school operations (normally Fund 10 costs) unless documented to be part of the school board’s established community programs or services offered under Wis. Stat. § 120.13(19). Costs associated with community programs and services shall not be included in the school district's shared cost under Wis. Stat. § 121.07(6). Districts are encouraged to work through the Decision Tree and answer the 10 questions when reviewing existing programs and services or considering adding a new expense to their Community Programs and Services reported in Fund 80.

FAQs - Fund 80 Guidance through Frequently Asked Questions The School Finance Team has provided responses to typical questions that have been asked about the use of the Community Service Fund. Review of the responses in the FAQs can assist districts with relatable guidance as to whether an expense is eligible in Fund 80. Topics in this section include middle school athletic programs, school resources officers, crossing guards, latchkey programs, scheduling software, custodial/maintenance services, public relations, utility costs for district swimming pool, rental fees, facility use fees, and salary and benefit costs of employees.

Community Service Fund (Fund 80) Tracking Operational (Fund 10) Cost

School districts hosting Community Service Fund (Fund 80) functions in facilities owned and operated by the district General Fund (Fund 10) must develop a reasonable method of tracking expenditures (utilities, custodial, security, etc.) which are attributable solely to the Fund 80 use.

Fee Collection Flowchart

Collecting a "fee" under the umbrella of the district’s Community Programs and Service - Fund 80 operations to offset the expenses of the unit (unit being a program, activity, or service) should be evaluated prior to local approval. The district is expected to account for the "fee" collected on a "unit by unit" basis. Collected fees should support related unit costs.

Note: 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.

Preparing for the Fund 80 Audit

To help your school district prepare for the Fund 80 audit, please review the Audit Manual found on the SFS Audit Requirements page.

Reporting Requirements