You are here

Community Service Fund Limits and Reporting Requirements - Historical for 2013-14 and 2014-15

Overview

Fund 80 in Effect Through 2014-2015

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 the department 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).

2013 Wisconsin Act 20

While Act 20 does not change the authority of a school board to establish a Community Programs and Services Fund (Fund 80), it does include changes that affect a school board’s authority to levy into Fund 80. In summary, Act 20:

  • imposes a limit on the amount a board may levy into Fund 80 for 2014-15 school year;
  • specifies a procedure for exceeding this new limit;
  • requires school boards to include information on planned Fund 80 expenditures in the budget summary at an annual meeting (requirement varies for unified districts and the board of MPS, see below);
  • strongly encourages districts to publish this information on the district website and requires districts report the information to DPI; and
  • requires DPI to publish the information on the DPI website and submit a report to the Legislature by December 1, 2014 detailing the information reported to DPI by school boards.

https://docs.legis.wisconsin.gov/2013/related/acts/20.pdf

(See section 9134 (4L) Community Programs and Services)

2014-2015 Requirements

Levy Authority

Limit on Fund 80 Levy Authority (2013 Wisconsin Act 20, section 9134(4L)(b)1.)

No school board may levy more for community programs and services (i.e., Fund 80) for the 2014-15 school year than it levied in Fund 80 in the most recent year preceding 2013 in which it levied for community programs and services. However, 2013 Act 46 edited an exception to this limit. Act 46 will allow a school board to use its 2011 community programs and services levy as its limit if both of the following applies:

  • the 2011 community programs and services levy is more than the 2012 community programs and services levy; and
  • either the 2011 or 2012 community programs and services levy was less than $1,000,000.

A school board of a first class city school district (Milwaukee Public Schools) may not include in its budget communicated to the common council in 2014 under s. 119.16(8)(b) of the statutes an amount for community programs or services that is greater than the amount so communicated in the most recent year preceding 2013 in which it so communicated an amount for community programs and services.

Multi-Year History of District Levies by Fund

Authority to Exceed the Fund 80 Levy Limit (2013 Wisconsin Act 20, section 9134(4L)(b)2.)

A school board may exceed the limit specified under 1., above, if it meets all the following requirements:

  • the board adopts a resolution to exceed the limit by a specified amount;
  • the board submits the resolution to the electors of the school district for approval; and
  • the majority of those voting on the question approve the resolution.

NOTE: It is the department’s understanding that legislative intent under 2013 Wisconsin Act 20, Section 9134 (4L) (b) 2., is that a school board must hold a referendum to exceed the Fund 80 levy limit imposed by Act 20 in 2013-14 and 2014-15. Act 20, section 9134 (4L) (b) 2. states:

If a school board wishes to exceed the limit under subdivision 1., the school board shall adopt a resolution to exceed the limit by a specified amount and submit the resolution to the electors of the school district for approval. Notwithstanding subdivision 1., the limit otherwise applicable to the school district under subdivision 1. is increased by the amount approved by a majority of those voting on the question.

DPI advises all school boards/districts to consult with district legal counsel related to the use of Fund 80, especially if they are seeking to exceed the Fund 80 levy limit.

NOTE: The SFS Team will keep districts updated as to reporting requirements for districts that choose to hold a referendum to exceed the limits imposed on Fund 80 levy authority under 2013 Act 20.

Reporting Requirements

Inclusion of Fund 80 Expenditure Information in Budget Summary (applies to levies that will be set in Fall 2014 for 2014-15 school year).

Common School Districts

In the budget summary that is required to be included in the written report for the annual meeting (under s. 120.11(3)), the board must identify the expenditures that will be funded from the Fund 80 levy and a statement describing how the expenditures meet the department’s criteria for use of the community service fund.

Unified School Districts

In the written agenda for the meeting at which the board will set the school levy, the school board must identify the expenditures that will be funded from the Fund 80 levy and a statement describing how the expenditures meet the department’s criteria for use of the community service fund.

First Class City School District

In the written agenda for the meeting at which the board will communicate its budget to the common council, the school board must identify the expenditures that will be funded from the Fund 80 levy and a statement describing how the expenditures meet the department’s criteria for use of the community service fund.

Note: As criteria for use of the Community Service Fund, please see existing guidance regarding the use of the Community Service Fund.

Report to DPI

Districts are required to report the information on Fund 80 expenditures included the budget summary or the written agenda to DPI within 10 days of the meeting.

Districts may access the link to the School Financial Services Fund 80 Survey (to report to DPI) and the reports submitted by districts to date (PDF document) by accessing the Community Programs and Services Fund general information page.

Publish on District’s Website

Districts are strongly encouraged to post the information on 2014-15 Fund 80 expenditures included in the budget summary or the written agenda on the district’s website.

Modification of Fund 80 Amount

If a school board modifies the amount to be levied (or communicated to the common council) for community programs and services in 2014-15 after the meeting, the board must publish the updated information on Fund 80 expenditures included the budget summary or the written agenda in the minutes of the school board meeting at which the modification was adopted. The board must report these changes to DPI, as it did the original Fund 80 expenditure information.

Publish on the DPI Website

DPI is required to post the Fund 80 expenditure information submitted by districts to DPI on the DPI website within 10 days of receipt from the district. DPI is also required to post on its website any modifications to the Fund 80 expenditure information that is submitted by a district to DPI above.

DPI Report to JCF

DPI is also required to submit, by December 1, 2014, a report to the Joint Committee on Finance describing the school district levies for community programs and services (Fund 80) for the 2013-14 and 2014-15.

For questions about this information, contact Bruce Anderson (608) 267-9707, Roger Kordus (608) 267-3752