LRB-2754/1
TKK:emw&jld
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.
AB321,1,4 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)
3of 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
district.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB321,1 1Section 1. 65.90 (3) (b) (intro.) of the statutes is amended to read:
AB321,2,52 65.90 (3) (b) (intro.) Any Subject to par. (bg), the budget summary required
3under par. (a) shall include all of the following for the proposed budget and the budget
4in effect, and shall also include the percentage change between the budget of the
5current year and the proposed budget:
AB321,2 6Section 2. 65.90 (3) (bg) of the statutes is created to read:
AB321,2,87 65.90 (3) (bg) The budget summary required for school districts under par. (a)
8may conform to the budget summary form prepared under s. 115.30 (1m).
AB321,3 9Section 3. 65.90 (3) (bm) of the statutes is amended to read:
AB321,2,1210 65.90 (3) (bm) Any budget summary created required under par. (a) shall
11include an itemization of proposed increases and decreases to the current year
12budget due to new or discontinued activities and functions.
AB321,4 13Section 4. 115.30 (1m) of the statutes is created to read:
AB321,2,1714 115.30 (1m) The department shall prepare for the use of school officers a
15budget summary form. The form shall include all of the following for the proposed
16budget and the budget in effect, and shall also include the percentage change
17between the budget for the current school year and the proposed budget:
AB321,2,2018 1. For each fund, including the general fund, special education fund, debt
19service fund, food service fund, and community service fund, all revenues in the
20following categories:
AB321,3,2
1a. From local sources: property taxes, food service fees, community service fees,
2pupil fees, school activity income, and other local revenue.
AB321,3,53 b. From state sources: equalization aid, special education aid, food service aid,
4grants, aid for achievement guarantee contracts, other categorical aids, and other
5state revenue.
AB321,3,76 c. From federal sources: transit aid, special education aid, food service aid,
7grants, and other federal sources.
AB321,3,98 2. For each fund, including the funds specified in subd. 1., all expenditures in
9the following categories:
AB321,3,1010 a. Payroll.
AB321,3,1311 b. Employee benefits, including health insurance, life insurance, disability
12insurance, dental insurance, post-employment health insurance, pension, social
13security, and all other employee benefits.
AB321,3,1614 c. Other major categories, including purchased services, capital and noncapital
15costs, debt service, property and liability insurance, worker's compensation, open
16enrollment costs, and all other major categories.
AB321,5 17Section 5. 119.16 (8) (a) of the statutes is amended to read:
AB321,3,2318 119.16 (8) (a) Annually before adopting its budget for the ensuing school year
19and at least 5 days before transmitting its completed budget under par. (b), the board
20shall hold a public hearing on the proposed school budget at a time and place fixed
21by 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
23hearing. Section 65.90 (3) (bg) applies to the summary of the proposed budget.
AB321,6 24Section 6. 119.44 (2) (intro.) of the statutes is amended to read:
AB321,4,4
1119.44 (2) (intro.) Annually at such times as the department prescribes but on
2or before September 1, the board shall file a verified annual report with the
3department, on forms supplied by the department, and post it on the school district's
4Internet site
. The annual report shall contain all of the following:
AB321,7 5Section 7. 120.14 (2) of the statutes is created to read:
AB321,4,76 120.14 (2) The school board shall post its annual audit on the school district's
7Internet site.
AB321,8 8Section 8. 120.18 (2) of the statutes is created to read:
AB321,4,109 120.18 (2) The school board shall post its annual report on the school district's
10Internet site.
AB321,9 11Section 9. Effective date.
AB321,4,1212 (1) This act takes effect on July 1, 2016.
AB321,4,1313 (End)
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