2015 - 2016 LEGISLATURE
August 26, 2015 - Introduced by Representatives Jarchow, Ballweg, Brandtjen,
Knudson, Macco, Murphy, Rodriguez, Steffen and R. Brooks, cosponsored
by Senators Harsdorf and Stroebel. Referred to Committee on Education.
1An Act to amend
65.90 (3) (b) (intro.), 65.90 (3) (bm), 119.16 (8) (a) and 119.44 2
(2) (intro.); and to create
65.90 (3) (bg), 115.30 (1m), 120.14 (2) and 120.18 (2) 3
of the statutes; relating to: the school district budget summary, annual audit,
4and annual report.
Analysis by the Legislative Reference Bureau
This bill requires the Department of Public Instruction (DPI) to create a budget
summary form for use by school districts in the preparation of the districts' annual
budgets and requires each school district to post certain annual reports on the
district's Internet sites.
Current law requires each school district to annually prepare a budget and a
summary of that budget and to include certain information in the summary. Under
the bill, the school district may use DPI's form when it prepares its budget summary.
Current law requires each school district to annually employ a licensed
accountant to audit the school district accounts and certify the audit. Current law
also requires each school district to annually prepare a report containing detailed
information about the school district, including the number of pupils enrolled in the
district and financial information about the district. This bill requires each school
district to annually post these reports on Internet sites maintained by the school
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
65.90 (3) (b) (intro.) of the statutes is amended to read:
(b) (intro.) Any Subject to par. (bg), the
budget summary required 3
under par. (a) shall include all of the following for the proposed budget and the budget 4
in effect, and shall also include the percentage change between the budget of the 5
current year and the proposed budget:
65.90 (3) (bg) of the statutes is created to read:
(bg) The budget summary required for school districts under par. (a) 8
may conform to the budget summary form prepared under s. 115.30 (1m).
65.90 (3) (bm) of the statutes is amended to read:
(bm) Any budget summary created required
under par. (a) shall 11
include an itemization of proposed increases and decreases to the current year 12
budget due to new or discontinued activities and functions.
115.30 (1m) of the statutes is created to read:
The department shall prepare for the use of school officers a 15
budget summary form. The form shall include all of the following for the proposed 16
budget and the budget in effect, and shall also include the percentage change 17
between the budget for the current school year and the proposed budget:
1. For each fund, including the general fund, special education fund, debt 19
service fund, food service fund, and community service fund, all revenues in the 20
a. From local sources: property taxes, food service fees, community service fees, 2
pupil fees, school activity income, and other local revenue.
b. From state sources: equalization aid, special education aid, food service aid, 4
grants, aid for achievement guarantee contracts, other categorical aids, and other 5
c. From federal sources: transit aid, special education aid, food service aid, 7
grants, and other federal sources.
2. For each fund, including the funds specified in subd. 1., all expenditures in 9
the following categories:
b. Employee benefits, including health insurance, life insurance, disability 12
insurance, dental insurance, post-employment health insurance, pension, social 13
security, and all other employee benefits.
c. Other major categories, including purchased services, capital and noncapital 15
costs, debt service, property and liability insurance, worker's compensation, open 16
enrollment costs, and all other major categories.
119.16 (8) (a) of the statutes is amended to read:
(a) Annually before adopting its budget for the ensuing school year 19
and at least 5 days before transmitting its completed budget under par. (b), the board 20
shall hold a public hearing on the proposed school budget at a time and place fixed 21
by the board. At least one week before the public hearing, the board shall publish 22a summary of its proposed budget and
a class 1 notice, under ch. 985, of the public 23
hearing. Section 65.90 (3) (bg) applies to the summary of the proposed budget.
119.44 (2) (intro.) of the statutes is amended to read:
(intro.) Annually at such times as the department prescribes but on 2
or before September 1, the board shall file a verified annual report with the 3
department, on forms supplied by the department, and post it on the school district's
. The annual report shall contain all of the following:
120.14 (2) of the statutes is created to read:
The school board shall post its annual audit on the school district's 7
120.18 (2) of the statutes is created to read:
The school board shall post its annual report on the school district's 10
This act takes effect on July 1, 2016.