School District of Westfield
Annual Budget Hearing & Annual Meeting
August 18, 2014
8:00 pm
Westfield Area High School
1
Table of Contents
Notice for Annual District Meeting ................................................................................................. 3
2014 Annual Budget Hearing and Annual Meeting Agenda ........................................................ 4-5
2013 Annual Budget Hearing and Annual Meeting Minutes ....................................................... 6-9
Budgeting 101 ............................................................................................................................... 10
Funding 101 .................................................................................................................................. 11
Budget Adoption 2014-2015.................................................................................................... 12-15
2014-2015 Budget Summary ................................................................................................... 16-18
Funding History ............................................................................................................................. 19
2014-2015 District Financial News .......................................................................................... 20-23
2
Notice for Annual District Meeting
(Section 120.08 (1))
Notice is hereby given to qualified electors of the School District of Westfield, that the annual
meeting of the District for the transaction of business will be held in the auditorium at
Westfield Area High School, N7046 County M, Westfield, WI on the 18th day of August, 2014 at
8:00 p.m.
Brian Janke – School Board Clerk
3
Annual Budget Hearing and Annual Meeting Agenda
August 18, 2014 – 8:00 p.m.
Westfield Area High School Auditorium
The Annual Budget Hearing
I.
Call Budget Hearing to order – President of the Board
II. Reciting of the Pledge of Allegiance
III. Presentation of the 2014-2015 budget
IV. Adjournment of the Budget Hearing
Annual Meeting shall begin immediately following the Budget Hearing
I.
Call to order - President of the Board
II. Elect a Chairperson for the Annual Meeting
III. Board President report (Gerald Hebert II)
IV. District Administrator report (John Eyerly)
V. Treasurer’s report (Shirley Floeter)
VI. Old business
VII. New business
A. Set salaries for School Board members
Resolved that the school board officers and members receive an established rate of pay for
each regular monthly meeting attended as follows: President, $83.33, Clerk, $81.25, Treasurer,
$79.17, all other members, $75.00. Special Board meetings paid at $45 per meeting.
Reimburse the actual and necessary expenses of a school board member when traveling in the
performance of duties at the Federal reimbursement mileage rate.
4
B. Authorize sale of surplus property no longer needed
Resolved that the Board of Education be authorized to sell any and all personal property
belonging to the district and no longer needed for school purposes.
C. Adoption of the Tax Levy
Resolved that there be levied a school tax against all taxable property within the district for
debt retirement and current operation of the school district for the school year.
1.
Unrepealable levy for debt service = $627,800
2.
Current operation levy = $8,937,933
D. Establish next annual meeting date
Resolved that the date for the next Annual Meeting shall be held on Monday, August 17, 2015.
VIII. Other business appropriate to the annual meeting
IX. Adjournment
5
Annual Budget Hearing and Annual Meeting Minutes
August 19, 2013 – 8:00 p.m.
Westfield Area High School Auditorium
The Annual Budget Hearing
I.
President Brian Janke called the Budget Hearing to order at 8:00 p.m.
Board members in attendance: Clark Wagner, Shirley Floeter, Brian Janke, Tom Wastart,
Tom Pintar and Steve Janke. John Eyerly, District Administrator and
Andy Saloun, Business Manager was also present.
Registered voters in attendance: 20
II. Reciting of the Pledge of Allegiance
III. Motion by Hebert/S. Janke to approve the agenda – voice vote, motion carried.
IV. Andy Saloun presented the 2013-2014 budget. He referred to the annual meeting packet
that was offered to all citizens. He reviewed Budgeting 101 and noted that Fund 10 is our
main fund (what we owe after the bills are paid). He noted that the district has a very
healthy fund balance which means we do not have to short term borrow. He stated that
the boiler load was paid off and the high school/middle school would be paid off in
2015-2016. If nothing different is done taxes would go down 500,000. QZAB will be paid off
in 2026-2027.
He reviewed Funding 101- which covered Full Time Equivalency (FTE) stating that an
increase summer school attendance will help increase FTE. He also reviewed equalized
property value and equalization aid. Mr. Saloun reviewed the 2013-2014 budget summary
information, noting that for 2012-13 (unaudited) the district underspent by $345,892 and in
2013-2014 it is projected to underspend by $69,096. The district “may” get an additional
$90,000 because of per pupil aid. He noted that 2/3 of the Fund 10 budget is salary and
benefits. He reviewed the revenues in Fund 10 and noted that the state needs to fix the
funding formula as it is unfair that the local taxpayers are paying over 2/3 of the total
revenue limit amount.
6
The free and reduced lunch participation was at 49.1% for 2012-2013, which resulted in the
loss of ~$168,000 in high poverty state aid over the next two years. Mr. Saloun stated that
the tax payers would have to assume this amount.
V. Motion by Wagner/S. Janke to adjourn the 2013-2014 Budget Hearing – voice vote motion
carried.
Annual Meeting, immediately following the Budget Hearing
X. President Brian Janke called the Annual Meeting to order.
XI. Motion by Hebert/Floeter to approve the agenda – voice vote, motion carried.
XII. John Eyerly, District Administrator verified that the meeting notice was properly posted.
XIII. President Janke declared the meeting official.
XIV. Motion by Wagner/Floeter to elect a Chairperson for the Annual Meeting.
Motion/second to nominate Brian Janke as chairperson. No other nominations. Motion by
S. Janke/Wastart to close nominations and cast a unanimous ballot for Brian Janke – voice
vote, motion carried.
XV. Deb Mockler was appointed to record the minutes.
XVI. Board President, Brian Janke noted that the district continues to move forward with the
four initiatives: Fiscal Responsibility, 21st Century Learners, Safe and Supportive Schools and
Community Involvement. The district is working on the “Pioneer Plan” to promote cocurricular in the district. Janke stated that visits have been made to all district buildings and
they are in good shape. The bus and van fleet is up to date and said the district is moving in
the right direction.
XVII. District Administrator, John Eyerly thanked Andy Saloun, Cathy Rohner and Deb Mockler
for their efficiency in the district office. He stated that the district is back to a full time
Agriculture teacher, stating it was a good trial to partner with Montello, and is optimistic
there will be an increase of students taking agriculture courses. The Neshkoro community
group has until June 2014 to submit a business plan if they wish to purchase the Neshkoro
7
Elementary building. Eyerly referred to the handout which showed a snapshot of state aid.
He stated there was an increase in summer school students in part due to the boot camp
held for 7th graders. This gave the students an opportunity to go from class to class with a
simulated schedule and familiarize themselves with the school.
XVIII. Treasurer Shirley Floeter commended Mr. Saloun for a job well done and had nothing
further to add.
XIX. Old business – Dennis Fenner asked if there were any offers to purchase Neshkoro
Elementary. Mr. Eyerly stated that there were not. He noted that the district is working
with the Neshkoro Community group, but anticipates listing the school for sale in the near
future.
XX. New business
E. Set salaries for School Board members
Resolved that the School Board members and officers be salaried as follows:
$1,000 President, $975 Clerk, $950 Treasurer, and $900 all other members, $45 per special
meeting, and mileage rate as per the Federal reimbursement rate. Member’s salaries shall be
reduced by 1/12 for every regular meeting missed.
F. Authorize transportation of students
Resolved that the school district shall transport all students residing in the district who are
required to be transported under the laws of the State of Wisconsin.
G. Authorize short-term borrowing for current operations
Resolved that the Board of Education is hereby authorized to borrow funds on a short-term
basis for current operations of the school district as authorized by Wisconsin Statutes.
H. Authorize sale of surplus property no longer needed
Resolved that the Board of Education be authorized to sell any and all personal property
belonging to the district and no longer needed for school purposes.
8
I.
Authorize the School Board to operate a school lunch program
Resolved that the Board of Education is hereby directed to furnish hot lunches to any and all
pupils of the district at a cost to be set by the School Board. It is further authorized to pay any
deficiency, which may result from said school lunch program from the general fund.
J. Authorize the School Board to furnish textbooks to the students
Resolved that the Board of Education is authorized to furnish textbooks to all students in the
district who are attending schools within the district’s boundaries.
Motion by Mockler/Fenner to approve items A-F & H - voice vote, motion carried.
K. Adoption of the Tax Levy
Resolved that there be levied a school tax against all taxable property within the district for
debt retirement and current operation of the school district for the school year.
3.
Unrepealable levy for debt service = $627,040
4.
Current operation levy = $8,632,155
Motion by Wagner/S. Janke to approve item G – voice vote, motion carried.
L. Establish next annual meeting date
Resolved that the Board of Education is authorized to set the date for the next Annual Meeting
at a time other than specified by statute. The meeting shall be held on Monday, August 18,
2014 at 8:00 PM.
XXI. Other business appropriate to the annual meeting – Fenner requested information on the
partnership with Westfield, Montello and Wautoma. Mr. Eyerly stated that the partnership
would be similar to Big North of years ago. Wautoma will offer welding, Montello will offer
nursing and Westfield will offer building and construction trade. Students would be
transported by the district to the outlying schools.
XXII. Motion by Wagner/S. Janke to adjourn at 8:50 PM – voice vote, motion carried.
Recorder: D. Mockler
9
Budgeting 101
Fund – How is the item being financed?
10 – General Fund
27 – Special Education
38 – Non-Referendum Debt
Location – Where is the item being received?
101 – Coloma Elementary School
103 – Oxford Elementary School
104 – Westfield Elementary School
Object – What was purchased?
100 – Salary
300 – Services
400 – Supplies
Function – What department is making the purchase?
124000 – Math
162222 – Wrestling
222000 – Library
Project – What is the project or grant number?
141 – Title 1
332 – SAGE
341 – Flow Through
Fund Balance
Fund balance represents the cumulative of surpluses and deficits over the years. The fund
balance is often equated with the financial condition of the school district; however, it does not
take into consideration long-term obligations. Fund balance contrasts with cash balance in that
it includes certain amounts that are owed to or owed by the school district.
Cash Balance
The actual cash on hand at a specific point in time. Many school districts will have a negative
cash balance at some point in the year unless they borrow. Cash balance is contrasted to fund
balance in that it includes only cash.
10
Funding 101
Full-Time Equivalency (FTE)
Enrollment drives the district’s revenue limit calculation. On the third Friday in September,
districts across the state perform the “3rd Friday Count.” The district’s Third Friday Pupil Count
of resident students (FTE), combined with 40% of summer school FTE, and provides the final
enrollment variable for the revenue limit calculation. This enrollment is averaged over three
years and multiplied by the maximum revenue per member to calculate base revenue limit
(revenue limit with no exemptions). The revenue limit with no exemptions is then adjusted for
non-recurring and recurring exemptions; the resulting figure is the maximum revenue your
district can generate through the sources of equalization aid and the local levy.
Equalized Property Value
On October 1 school district property valuations are certified and released by the Department
of revenue (DOR). The certification identifies the total equalized value of property within the
district, separated by municipality. This is the tax base from which your school levy will be
distributed.
Equalization Aid
Your October Equalized Aid Certification determines how much of your revenue limit is paid by
State Equalization Aid dollars. Released by the Department of Public instruction on October 15,
this value is important because the balance of your “Revenue Limit with Exemptions” is
assessed through your local tax levy.
Helpful Equations
TAX LEVY
+
REVENUE LIMIT LEVIES
Fund 10 (General)
Fund 38 (Non-Referendum)
TOTAL SCHOOL-BASED
TAX LEVY
÷
EQUALIZATION AID
=
REVENUE LIMT
OTHER LEVIES
Fund 39 (Referendum)
=
TOTAL SCHOOL-BASED
TAX LEVY
EQUALIZED PROPERTY VALUE
×
$1000
+
11
=
MILL RATE
Budget Adoption 2014-2015
Audited
2012-2013
GENERAL FUND (FUND 10)
Beginning Fund Balance (Account 930 000)
Ending Fund Balance, Nonspendable (Acct. 935 000)
Ending Fund Balance, Restricted (Acct. 936 000)
Ending Fund Balance, Committed (Acct. 937 000)
Ending Fund Balance, Assigned (Acct. 938 000)
Ending Fund Balance, Unassigned (Acct. 939 000)
TOTAL ENDING FUND BALANCE (ACCT. 930 000)
REVENUES & OTHER FINANCING SOURCES
100 Transfers-in
Local Sources
210 Taxes
240 Payments for Services
260 Non-Capital Sales
270 School Activity Income
280 Interest on Investments
290 Other Revenue, Local Sources
Subtotal Local Sources
Other School Districts Within Wisconsin
310 Transit of Aids
340 Payments for Services
380 Medical Service Reimbursements
390 Other Inter-district, Within Wisconsin
Subtotal Other School Districts within Wisconsin
Other School Districts Outside Wisconsin
440 Payments for Services
490 Other Inter-district, Outside Wisconsin
Subtotal Other School Districts Outside Wisconsin
Intermediate Sources
510 Transit of Aids
530 Payments for Services from CCDEB
540 Payments for Services from CESA
580 Medical Services Reimbursement
590 Other Intermediate Sources
Subtotal Intermediate Sources
State Sources
610 State Aid -- Categorical
620 State Aid -- General
630 DPI Special Project Grants
640 Payments for Services
650 Student Achievement Guarantee in Education (SAGE
Grant)
660 Other State Revenue Through Local Units
12
Unaudited
2013-2014
Budget
2014-2015
4,149,766.48
0.00
0.00
0.00
4,486,253.07
0.00
4,486,253.07
4,486,253.07
0.00
0.00
0.00
5,288,609.62
0.00
5,288,609.62
5,288,609.62
0.00
0.00
0.00
5,477,024.62
0.00
5,477,024.62
0.00
9,749.00
9,700.00
8,207,010.53
8,641,743.52
8,939,433.00
0.00
29,934.76
36,167.76
3,347.59
83,643.49
8,360,104.13
0.00
19,269.54
32,584.63
2,594.82
54,454.20
8,750,646.71
0.00
6,600.00
32,500.00
2,500.00
84,300.00
9,065,333.00
0.00
0.00
0.00
154,711.30
0.00
45,202.76
199,914.06
240,738.87
0.00
0.00
240,738.87
99,525.00
0.00
0.00
99,525.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
9,837.00
6,819.00
6,819.00
0.00
0.00
0.00
0.00
9,837.00
0.00
0.00
0.00
0.00
6,819.00
0.00
0.00
0.00
0.00
6,819.00
169,088.50
317,578.00
291,137.00
2,869,212.00
0.00
0.00
2,452,997.00
12,862.07
0.00
2,085,393.00
8,560.00
0.00
345,762.11
362,878.49
362,000.00
40,747.04
33,053.59
33,000.00
690 Other Revenue
Subtotal State Sources
Federal Sources
710 Transit of Aids
720 Impact Aid
730 DPI Special Project Grants
750 IASA Grants
760 JTPA
770 Other Federal Revenue Through Local Units
780 Other Federal Revenue Through State
790 Other Federal Revenue - Direct
Subtotal Federal Sources
Other Financing Sources
850 Reorganization Settlement
860 Compensation, Fixed Assets
870 Long-Term Obligations
Subtotal Other Financing Sources
Other Revenues
960 Adjustments
970 Refund of Disbursement
980 Medical Service Reimbursement
990 Miscellaneous
Subtotal Other Revenues
TOTAL REVENUES & OTHER FINANCING SOURCES
EXPENDITURES & OTHER FINANCING USES
Instruction
110 000 Undifferentiated Curriculum
120 000 Regular Curriculum
130 000 Vocational Curriculum
140 000 Physical Curriculum
160 000 Co-Curricular Activities
170 000 Other Special Needs
Subtotal Instruction
Support Sources
210 000 Pupil Services
220 000 Instructional Staff Services
230 000 General Administration
240 000 School Building Administration
250 000 Business Administration
260 000 Central Services
270 000 Insurance & Judgments
280 000 Debt Services
290 000 Other Support Services
Subtotal Support Sources
Non-Program Transactions
410 000 Inter-fund Transfers
430 000 Instructional Service Payments
13
5,527.00
3,430,336.65
8,517.00
3,187,886.15
8,793.00
2,788,883.00
0.00
0.00
0.00
0.00
93,035.10
430,605.84
0.00
0.00
0.00
127,632.21
651,273.15
0.00
92,353.14
370,856.89
0.00
0.00
78,740.55
169,801.74
711,752.32
0.00
65,628.00
379,936.00
0.00
0.00
0.00
173,258.00
618,822.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
31,939.32
11,656.95
11,600.00
26,917.45
0.00
9,338.85
68,195.62
12,719,660.61
19,057.70
0.00
10,812.27
41,526.92
12,949,118.97
3,900.00
0.00
10,800.00
26,300.00
12,615,382.00
2,884,721.91
2,817,660.29
2,789,619.00
1,979,462.16
389,760.86
248,647.04
300,328.06
6,641.05
5,809,561.08
1,962,460.19
384,716.80
248,560.25
303,481.77
6,566.72
5,723,446.02
2,038,347.00
420,435.00
258,165.00
336,570.00
8,239.00
5,851,375.00
375,446.66
416,239.70
442,602.00
332,350.77
223,924.38
602,827.49
2,638,354.93
332,719.13
139,067.71
0.00
129,549.11
4,774,240.18
406,388.53
245,047.78
598,495.96
2,265,421.25
460,924.23
130,490.69
0.00
105,995.26
4,629,003.40
463,844.00
257,680.00
668,499.00
2,505,426.00
365,560.00
145,000.00
0.00
127,594.00
4,976,205.00
1,004,403.82
878,506.63
770,012.00
794,475.64
915,806.37
829,375.00
490 000 Other Non-Program Transactions
Subtotal Non-Program Transactions
TOTAL EXPENDITURES & OTHER FINANCING USES
493.30
1,799,372.76
12,383,174.02
Audited
2012-2013
SPECIAL PROJECT FUNDS (FUNDS 21, 23, 27, 29)
900 000 Beginning Fund Balance
900 000 Ending Fund Balance
TOTAL REVENUES & OTHER FINANCING SOURCES
100 000 Instruction
200 000 Support Services
400 000 Non-Program Transactions
TOTAL EXPENDITURES & OTHER FINANCING USES
0.00
0.00
1,597,067.50
1,080,065.78
466,014.51
50,987.21
1,597,067.50
Audited
2012-2013
DEBT SERVICE FUND (FUNDS 38, 39)
900 000 Beginning Fund Balance
900 000 ENDING FUND BALANCES
TOTAL REVENUES & OTHER FINANCING SOURCES
281 000 Long-Term Capital Debt
282 000 Refinancing
283 000 Operational Debt
285 000 Post Employment Benefit Debt
289 000 Other Long-Term General Obligation Debt
400 000 Non-Program Transactions
TOTAL EXPENDITURES & OTHER FINANCING USES
842 000 INDEBTEDNESS, END OF YEAR
91,438.50
163,921.21
796,781.88
724,299.17
0.00
0.00
0.00
0.00
0.00
724,299.17
2,930,000.00
Audited
2012-2013
CAPITAL PROJECTS FUND (FUNDS 41, 48, 49)
900 000 Beginning Fund Balance
900 000 Ending Fund Balance
TOTAL REVENUES & OTHER FINANCING SOURCES
100 000 Instructional Services
200 000 Support Services
300 000 Community Services
400 000 Non-Program Transactions
TOTAL EXPENDITURES & OTHER FINANCING USES
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Audited
2012-2013
FOOD SERVICE FUND (FUND 50)
900 000 Beginning Fund Balance
900 000 ENDING FUND BALANCE
164,743.18
189,017.21
14
0.00
1,794,313.00
12,146,762.42
Unaudited
2013-2014
0.00
0.00
1,538,981.24
1,018,408.85
472,618.98
47,953.41
1,538,981.24
Unaudited
2013-2014
163,921.21
164,591.21
627,040.00
626,370.00
0.00
0.00
0.00
0.00
0.00
626,370.00
2,371,315.00
Unaudited
2013-2014
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Unaudited
2013-2014
189,017.21
234,428.04
0.00
1,599,387.00
12,426,967.00
Budget
2014-2015
0.00
0.00
1,427,180.00
955,397.00
437,457.00
34,326.00
1,427,180.00
Budget
2014-2015
164,591.21
159,681.21
627,800.00
632,710.00
0.00
0.00
0.00
632,710.00
1,738,605.00
Budget
2014-2015
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Budget
2014-2015
234,428.04
234,508.04
TOTAL REVENUES & OTHER FINANCING SOURCES
200 000 Support Services
400 000 Non-Program Transactions
TOTAL EXPENDITURES & OTHER FINANCING USES
638,595.24
614,321.21
0.00
614,321.21
Audited
2012-2013
COMMUNITY SERVICE FUND (FUND 80)
900 000 Beginning Fund Balance
900 000 ENDING FUND BALANCE
TOTAL REVENUES & OTHER FINANCING SOURCES
200 000 Support Services
300 000 Community Services
400 000 Non-Program Transactions
TOTAL EXPENDITURES & OTHER FINANCING USES
PACKAGE & COOPERATIVE PROGRAM FUND
(FUNDS 91, 93, 99)
900 000 Beginning Fund Balance
900 000 ENDING FUND BALANCE
TOTAL REVENUES & OTHER FINANCING SOURCES
100 000 Instruction
200 000 Support Services
400 000 Non-Program Transactions
TOTAL EXPENDITURES & OTHER FINANCING USES
15
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Audited
2012-2013
0.00
0.00
0.00
0.00
0.00
0.00
0.00
631,198.53
585,787.70
0.00
585,787.70
Unaudited
2013-2014
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Unaudited
2013-2014
0.00
0.00
0.00
0.00
0.00
0.00
0.00
631,199.00
631,119.00
0.00
631,119.00
Budget
2014-2015
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Budget
2014-2015
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2014-2015 Budget Summary
Expenditures in All Funds
2013-2014 (Unaudited)
$14,897,901
2014-2015 (Budgeted)
$15,117,976
Expenditures by Fund
2013-2014 (Unaudited)
General (10)
$12,146,762
82%
Special Projects (27)
$1,538,981
10%
Debt Service (38, 39)
$626,370
4%
Food Service (50)
$585,788
4%
General (10)
$12,426,967
82%
Special Projects (27)
$1,427,180
9%
Debt Service (38, 39)
$632,710
4%
Food Service (50)
$631,119
4%
2014-2015 (Budgeted)
Summary of Fund 10
2013-2014 (Unaudited)
Revenues
$12,949,119
Expenditures
$12,146,762
NET
$802,357
2014-2015 (Budgeted)
Revenues
$12,615,382
Expenditures
$12,426,967
NET
$188,415
16
Expenditures in Fund 10 (How we spend money)
2013-2014 (Unaudited)
Salaries and Benefits
$7,976,292
66%
Purchased Services
$2,093,358
17%
Transfers
$878,507
7%
Non-Capital
$563,193
5%
Capital
$444,874
4%
Other
$190,539
2%
Salaries and Benefits
$8,279,995
67%
Purchased Services
$2,269,257
18%
Transfers
$770,012
6%
Non-Capital
$651,690
5%
Capital
$232,007
2%
Other
$224,006
2%
2014-2015 (Budgeted)
Expenditures in Fund 10 (Where we spend money)
2013-2014 (Unaudited)
Instruction
$5,723,446
47%
Support Services
$4,629,003
38%
Non-Program Transactions
$1,794,313
15%
Instruction
$5,851,375
47%
Support Services
$4,976,205
40%
Non-Program Transactions
$1,599,387
13%
2014-2015 (Budgeted)
17
Revenues in Fund 10 (Where our money comes from)
2013-2014 (Unaudited)
Local
$8,750,647
68%
State
$3,187,886
25%
Federal
$711,752
5%
Other
$298,834
2%
Local
$9,065,333
72%
State
$2,788,883
22%
Federal
$618,822
5%
Other
$142,344
1%
2014-2015 (Budgeted)
Budget Notes

Open enrollment resulted in a net loss of $675,067 (107 students) in 2013-2014.

Westfield received an unexpected $111,703 in High Cost Transportation Aid in 2013-2014.

Westfield received an unexpected $78,741 in Medicaid reconciliation payments from the
2011-2012 and 2012-2013 school years.

Reorganization of the Transportation Department during the 2013-2014 school year
resulted in a savings of $155,207.

The district-wide facility tours by the Building and Finance Committee helped to address
several facility concerns in 2013-2014 and will do so again in 2014-2015. The continuous
analysis and prioritizing of facility projects is the reason the Maintenance Department was
$276,045 under-budget.

The premium for the district’s health insurance by WEA Trust increased by $147,488
(12.13%) for the upcoming 2014-2015 school year.

The overall indebtedness is $2.37 million with only the high school, multi-purpose building,
and QZAB loans yet to pay off.
18
Funding History
Total FTE
Membership
Amount Change
Percent Change
Equalized Valuation
Amount Change
Percent Change
2010-2011
Audited
2011-2012
Audited
2012-2013
Audited
2013-2014
Unaudited
2014-2015
Budgeted
1225
1219
1198
1161
1148
-6
-0.5%
-21
-1.7%
-37
-3.1%
-13
-1.1%
$1,038,997,393
$1,019,801,331
$999,663,668
$999,481,672
-$7,422,145
-0.7%
-$19,196,062
-1.8%
-$20,137,663
-2.0%
-$181,996
0.0%
$1,046,419,538
Revenue Limit
Amount Change
Percent Change
$12,176,714
$11,384,465
-$792,249
-6.5%
$11,209,726
-$174,739
-1.5%
$11,224,969
$15,243
0.1%
$11,135,439
-$89,530
-0.8%
General State Aid
Amount Change
Percent Change
$3,644,166
$3,280,610
-$363,556
-10.0%
$2,785,367
-$495,243
-15.1%
$2,471,267
-$314,100
-11.3%
$2,085,393
-$385,874
-15.6%
Total Levy
Amount Change
Percent Change
$9,406,424
$8,488,744
-$917,680
-9.8%
$8,858,393
$369,649
4.4%
$9,267,245
$408,852
4.6%
$9,565,733
$298,488
3.2%
Mill Rate
Amount Change
Percent Change
$8.99
$8.17
-$0.82
-9.1%
$8.69
$0.52
6.4%
$9.27
$0.58
6.7%
$9.57
$0.30
3.2%
$14,237,552
$12,453,717
$12,383,174
$12,146,762
$12,426,967
-$1,783,835
-12.5%
-$70,543
-0.6%
-$236,412
-1.9%
$280,205
2.3%
$4,149,766
$534,761
14.8%
$4,486,253
$336,487
8.1%
$5,288,610
$802,357
17.9%
$5,477,025
$188,415
3.6%
Fund 10
Expenditures
Amount Change
Percent Change
Fund 10 Balance
Amount Change
Percent Change
$3,615,005
19
2013-2014 District Financial News
Introduction
In this column, I invited Andrew Saloun, the district’s business manager, to share information
with you about the district’s financial picture. A decrease in state aid and a decrease in the
district’s total property value have resulted in a mill rate increase. However, residents living in
different municipalities will be affected differently. To ensure that the public has an
opportunity to understand this increase, Mr. Saloun is providing detailed information. As
always, if you should have any questions, please contact us.
Background
The mill rate is a calculation of taxes per $1,000 of property value. The mill rate in the School
District of Westfield for the 2013-2014 fiscal year is $9.27 per $1,000 of property value. This is
up from $8.69 per $1,000 of property value for the 2012-2013 fiscal year and represents a 6.7%
increase. This means that the property taxes would increase by $58 on a $100,000 home. The
2013-2014 tax levy is $9,267,245 compared to the 2012-2013 tax levy of $8,858,393. A
combination of the decrease of $314,100 in state aid and the decrease of $20,137,663 in
property value in the district were the cause for the mill rate increase.
Property Values: Equalized vs. Assessed
Equalized value of property (EVOP) is determined by the State Department of Revenue and is
intended to be an estimate of the fair market value of property relative to other property
throughout the state. It takes into account variations across the state and assessment
practices.
Tax Invoice From Schools To Municipalities
To collect on the School's behalf, school districts use the EVOP to determine how to divide
property taxes between the municipalities in their district in a way that is reasonable.
20
Municipality
T. COLBURN
T. JACKSON
T. NEW CHESTER
T. NEW HAVEN
T. RICHFIELD
T. CRYSTAL LAKE
T. DOUGLAS
T. HARRIS
T. NESHKORO
T. NEWTON
T. OXFORD
T. PACKWAUKEE
T. SPRINGFIELD
T. WESTFIELD
V. NESHKORO
V. OXFORD
V. WESTFIELD
T. COLOMA
T. DAKOTA
T. MARION
T. RICHFORD
V. COLOMA
TOTAL EVOP
2012-2013 EVOP ($) % of Total 2013-2014 EVOP ($) % of Total
$426,303
0.042%
$419,645
0.042%
$56,964,477
5.586%
$53,432,042
5.345%
$661,302
0.065%
$608,079
0.061%
$219,862
0.022%
$198,520
0.020%
$1,138,829
0.112%
$1,090,659
0.109%
$113,541,400
11.134%
$117,115,600
11.716%
$8,318,675
0.816%
$7,997,923
0.800%
$72,205,000
7.080%
$71,093,000
7.112%
$80,828,661
7.926%
$78,063,186
7.809%
$64,427,300
6.318%
$62,694,800
6.272%
$100,898,500
9.894%
$102,097,800
10.213%
$16,004,030
1.569%
$14,475,219
1.448%
$126,141,300
12.369%
$128,441,500
12.848%
$103,765,000
10.175%
$99,872,800
9.991%
$22,734,100
2.229%
$23,102,900
2.311%
$26,047,700
2.554%
$24,707,800
2.472%
$47,708,300
4.678%
$46,894,100
4.691%
$103,913,200
10.190%
$96,162,800
9.620%
$4,664,260
0.457%
$4,545,851
0.455%
$34,006,123
3.335%
$32,118,274
3.213%
$14,976,909
1.469%
$14,265,670
1.427%
$20,210,100
1.982%
$20,265,500
2.027%
$1,019,801,331 100.000%
$999,663,668 100.000%
The school district informs each municipality how much in taxes to collect on the school's
behalf using this method. Each municipality divides the school tax among the property owners
in the municipality based on the assessed property values. For example, if landowner A had
property equal to 0.10% of the total assessed property in the village, that individual's property
tax would be 0.10% of the total tax levy.
Tax Bills From The Municipality To Property Owners
So, how does this impact taxpayers? There are questions to answer in order to say what the
impact will be. What is the share of the school Levy for my municipality? Was there a
reassessment in my municipality?
21
What Is The Impact Of The School Tax Levy Credit In My Municipality?
For school districts, this is the easiest part to answer because we have that data. The levy
amount sent to each municipality compared to last year is:
Municipality
T. COLBURN
T. JACKSON
T. NEW CHESTER
T. NEW HAVEN
T. RICHFIELD
T. CRYSTAL LAKE
T. DOUGLAS
T. HARRIS
T. NESHKORO
T. NEWTON
T. OXFORD
T. PACKWAUKEE
T. SPRINGFIELD
T. WESTFIELD
V. NESHKORO
V. OXFORD
V. WESTFIELD
T. COLOMA
T. DAKOTA
T. MARION
T. RICHFORD
V. COLOMA
TOTAL LEVY
2012-2013 Levy ($) 2013-2014 Levy ($)
$3,703
$3,890
$494,816
$495,334
$5,744
$5,637
$1,910
$1,840
$9,892
$10,111
$986,265
$1,085,704
$72,259
$74,144
$627,201
$659,058
$702,109
$723,674
$559,641
$581,204
$876,444
$946,484
$139,017
$134,191
$1,095,713
$1,190,699
$901,343
$925,857
$197,477
$214,172
$226,261
$229,050
$414,413
$434,725
$902,631
$891,464
$40,516
$42,142
$295,390
$297,748
$130,095
$132,248
$175,553
$187,869
$8,858,393
$9,267,245
County
ADAMS CO.
MARQUETTE CO.
WAUSHARA CO.
TOTAL LEVY
2012-2013 Levy ($) 2013-2014 Levy ($)
$516,065
$516,812
$6,798,143
$7,198,962
$1,544,185
$1,551,471
$8,858,393
$9,267,245
22

Assuming no other changes, this is what one could expect the impact of the school's tax
levy to be on your property tax bill. The school tax lottery credit is a “school aid” that
comes to school districts through the municipalities. The state sends the municipalities
an amount used to pay part of the school levy for the municipality. This lowers the
amount of the tax bill and that is passed on to property owners. School districts are not
informed of the amount of the levy credit payments; we simply receive it (state aid) as
part of the payment municipalities send us with the tax payment. Property owners in
the School District of Westfield also received an assessment from Madison Area
Technical College.
Factors That Impact The School Portion Of Your Tax Bill

General state aid decreased by $314,100 or 11.3%.

High poverty state aid decreased by $83,845 because the district’s free and reduced
lunch participation decreased to 49.1%.

The School District of Westfield is a relativity high property value district and we receive
approximately 22% state aid according the revenue limit worksheet from the DPI. This
means the local taxpayers contribute the remaining 78%.

Our current fund 10 balance is $4,486,253, which is 35% of our fund 10 expenditures.
This reduces the possibility of short-term borrowing per Board policy (#6235).

The overall principal indebtedness is $2.89 million with only the high school, multipurpose building, and QZAB loans yet to pay off.

Two property owners could have identical houses across the road from each other and
in a different municipality. There could be a significant difference in their tax bills due to
a different tax rate for different municipalities. This is based upon the needs (often
infrastructure and salary and fringe for employees) of the Township/Village.
23