Tax Exempt Computer Aid
Within the 2017-19 state budget (2017 Wisconsin Act 59), sec. 79.095, Wis. Stats. was amended. Computer Aid is no longer based on the district's current year levy rate and exempt computer property value. Instead, the Exempt Computer Aid received in 2018-19 is increased by one plus an inflationary factor. We will compute and pre-populate the 2019-20 amount in Line 12C after the July 2019 payment is made by DOR.
State Aid for Exempt Personal Property (Source 691)
2017 Wisconsin Act 59 also created a state aid program equal to the 2017-18 property taxes imposed on machinery, tools and patterns that were not manufacturing property. Beginning in 2018-19, this new exempt personal property state aid will be paid by DOR on the first Monday in May.
Common School Fund Reporting
School districts are required to spend all of their Common School Fund allocations by June 30th of the year of the allocation. If a district does not spend the entire Common School Fund allocation within the fiscal year it is distributed, the remaining balance must be designated as Restricted Fund Balance (function 936130) to be spent in the following year. All eligible Common School Fund purchases need to use Function Code 222000 and include Project Code 031. A school district may use the [CSF] monies to purchase school library computers and related software if the computers are housed in the school library.
School districts are to report the amount of their Common School Fund allocation used to acquire computers for use in their library. In addition, if a district purchased computers through a capital lease (a lease/purchase plan), they will have to provide the amount spent through the capital lease plan. The Common School Fund Addendum (A82) has been modified for school districts to report the above reporting requirements. School districts should not have negative expense amounts reported in their addenda 82.
The latest revision to the WUFAR is now available (see revision #34). These revisions are effective for the 2019-20 fiscal year.
Parental Choice Private School Payments
DPI added function 438000 to the WUFAR in 2015-16. Districts should budget the private school payments required by Wisconsin statute 118.60(4d) in function 438000 with object 387. The choice private school payments will be an aid adjustment.
Fund Balance Deficits
Districts have to report deficit fund balances in the unassigned fund balance category. Reporting deficit fund balances in other fund balance accounts (restricted, committed and assigned) will create a negative amount error. Districts should reduce the restricted, committed and assigned fund balance amounts first and report the residual deficit balance in the unassigned fund balance category.
Community Service Fund Expenditures
2013 Wisconsin Act 306 made significant changes related to Community Programs and Services (CPS). The school board may not expend monies on ineligible costs as defined by DPI by rule. The audit done by a licensed accountant shall include information about expenditures for community programs and services under s. 120.13 (19). Any CPS ineligible costs reported by September 15 will be decreased in the Revenue Limit calculations in the year following the error. (i.e. that same fall). DPI will determine the amount of the decrease.
Capital Improvement Fund (Fund 46)
2013 Wisconsin Act 336 created a new fund to be used to finance projects in a district’s long-term capital improvement plan. Districts will need to submit information to DPI to be authorized to use Fund 46. See the Capital Projects Funds page for further information.
High Poverty Aid: Source 628
Districts should report High Poverty Aid in Source 628.
Sparsity Aid: Source 694
Districts should report Sparsity Aid in Source 694.