Fund 80 Overview
The Community Program and Services (CPS) Fund 80 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.
Districts 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.
Note: The Fund 80 levy no longer has a levy limit. The limit on Fund 80 levy disappeared as of June 30, 2015.
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.
Community Service Fund (Fund 80) Tracking Operational (Fund 10) Cost (November 2018)
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 Flowcharts
Collecting a "fee" under the umbrella of the district’s Community Programs and Service - Fund 80 (August 2020) 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.
Fund 80 Survey Information No Longer Required for 2015-2016 (August 2015)
Starting with the 2015-2016 school year, school districts will not be required to submit Community Programs and Services (Fund 80) survey information to DPI as was required under 2013 Act 20. Each district is strongly encouraged to post how Fund 80 is used in their respective district on their district's website in a manner that allows interested individuals to find the information.
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.
2013 Act 20 Reporting Requirements on Fund 80 (November 2014)
2013 Act 20 reporting requirement on Fund 80 was submitted by DPI on November 25, 2014 to the State of Wisconsin Joint Committee on Finance. Both related documents are provided for viewing:
- 2013 Act 20 Fund 80 Report (11 pages)
- Joint Committee on Finance Memorandum (1 page)