May 3, 2023 at 7:30 AM - Budget Committee Meeting

Description:  The purpose of this agenda item is to review the projected end of the year balance. The 22-23 Fund 10 budget approved by the School Board in October was balanced and included a $100,000 contingency. As of the end of April, the special education teacher approved for Heritage will come from the contingency fund. No other contingency expenses have been approved for 22-23. The budget also includes the additional $1M approved through the operational referendum question. The school board has not approved expenditures related to the $1M at this time. As a reminder, the transportation budget will be in a deficit due to the monthly invoices from 2021-22 that carried over to 2022-23 (approximately $350,000). In addition, the utility budget is trending at a negative $250,000 due to increases in both rates and usage.

Description:  The purpose of this agenda item is to review the budget revision for the June school board meeting. Administration will be preparing the 2022-23 budget revision for the June 12th school board meeting. 

Brian Grabarski will be sharing information on a concept for base contract adjustments for specific teachers based on the years of experience that were awarded to them upon hire. If approved by the board, this concept would result in a 2022-23 budget revision. 

Administration is seeking input from the committee on the topic of the fund 73 post-employment benefit contribution. If you recall, this funding was pulled from the 22-23 budget while awaiting the results of the operational referendum question. Our funding options for 22-23 range from a contribution of $0 to $668,317 (actuarial determined contribution). A final decision on this contribution is not required until July. 

Description:  The purpose of this agenda item is to discuss the draft of the 2023-2024 budget process. Attached please find the budget timeline. 

Description:  Attached please find the public school district state budget proposal from Governor Evers. Also please find a report from the Legislative Fiscal Bureau on the revenue limit per pupil adjustments compared to inflation. Administration will review the key differences between this budget proposal and what has been included in the 2023-24 budget planning process. 

Description:  The purpose of this agenda item is to review the first draft of the budget for the 23-24 school year. I have attached the first draft of the budget for your review. Please note that the first draft of the budget is based on the following:
1. The $0/student increase in the per pupil categorical aid, with a $200/student increase in the revenue limit formula
2. An increase in the percentage of State Special Education Categorical Aid to 32.5% (from 30%)
3. The personnel cost line includes an inflationary salary increase of 7.5%, implementation of the teacher and classified staff compensation systems, a 0% increase in dental insurance rates, and a 3% increase for health insurance rates.
4. The capital maintenance projects are funded from Fund 49
5. The first draft includes an increase of 10 FTE, as outlined on page 13 of the document.
6. The debt service fund includes the new debt issued for the $175 million referendum.
7. All of the remaining budget requests have been placed on hold at this time.

The second draft of the budget in June will include:
1. Grant allocations, if available
2. Staffing updates based on additional schedule changes, reallocation proposals or new positions
3. Updates to the Food Service budget (Fund 50), and other budgets as a result of School Board approved student fees
4. Updates to the gift fund (Fund 21)
5. Updates to the community service fund (Fund 80)
6. Updates to building/department revenue accounts and corresponding expense accounts

Administration would like to discuss property tax levy goals for the fall of 2023. The first draft of the budget is developed with the concept of a property tax increase of 3% that is connected to a corresponding net new construction increase of 3%. This approach would keep a consistent school property tax rate for existing property tax payers. We will learn about the net new construction increase information during the month of August. Please let me know if you have any questions on the first draft of the budget.

Description:  Attached please find the proposed student fees for the 2023-2024 school year. Please note that the school fee for the high school has increased in conjunction with the elimination of the transcript fee. There is a new fee at the high school connected to course approved curriculum. The food service fee increases are in response to the significant increases in food costs and for labor associated with the food service program. Administration is recommending approval.

Description:  Attached please find the proposed facility use fees for the 2023-2024 school year. Aaron May has updated several of the fees for consideration by the Budget Committee. Administration is recommending approval.

Description:  Please see the attached memo from Tiffany Loken regarding a request for additional special education staff for the 2023-24 school year.  These positions will be eligible for Transfer of Service funding or can be covered by the Federal Flow-Through grant.

Description:  Administration met with Taher management on April 26th to review the operation of the food service program and to plan for 2023-24. The student fee agenda item includes the recommended food service fees for the 2023-24 school year. Taher management is preparing a corresponding budget proposal that will be shared with the committee at the meeting.  

Description:  The first draft of the budget includes two changes to the Fund 80 budget. The first change is to increase the maintenance expenditures to fund a software upgrade to the community facility management system. The second change is to fund the increased scope of the Warrior Media program. The Warrior Media program has continued to expand the services offered to the community for broadcasting district activities.

Administration is seeking feedback on the topic of the property tax levy and fund balance in Fund 80. The first draft of the budget includes a deficit Fund 80 budget, which would pull down from the fund balance. The fund balance is currently larger than needed due to the reduced expenditures from recent fiscal years. The alternative to reducing the fund balance is to increase the property tax revenues in Fund 80. 

Description:  If time permits, Administration will review the 2023-24 wage increase discussion that is taking place with the human resource committee. We have copied over the notes and attachment for your review. 

The district budget planning process incorporated 7.5% employee wage increases for all employee groups.  The attached information provides estimates illustrating those associated costs.

Preliminary discussion about market-based wage adjustments in hourly employee groups and potential costing estimates for all employee groups except for teachers.  Review committee thoughts about taking all employee groups except for teachers for approval at the May meeting.


For reference to our earlier discussions:

April/May - Review internal and market-based adjustments for 22/23 wages using referendum funds.  Work collaboratively with the Teacher Compensation Committee on the process.
May - Review draft 23/24 wage increase plan
June - Approve 22/23 internal and market-based wage adjustments.
June - Approve 23/24 wage increases for Admin, Admin Support, Hourly Staff
July - Approve 23/24 wage increases for teachers *negotiation process dependent

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