120.14(1)
(1) At the close of each fiscal year, the school board of each school district shall employ a licensed accountant to audit the school district accounts and certify the audit. The audit shall include information concerning the school district's self-insurance plan under
s. 120.13 (2) (b), as specified by the commissioner of insurance, and information about expenditures for community programs and services under
s. 120.13 (19). If required by the state superintendent under
s. 115.28 (18), the audit shall include an audit of the number of pupils reported for membership purposes under
s. 121.004 (5). The cost of the audit shall be paid from school district funds. Annually by September 15, the school district clerk shall file a financial audit statement with the state superintendent.
120.14(3)
(3) The annual meeting may authorize and direct an audit of the school district accounts by a certified public accountant licensed or certified under
ch. 442.
120.14(4)
(4) The department shall establish by rule a standard contract and minimum standards for audits performed under this section.
120.14 Cross-reference
Cross-reference: See also s.
PI 14.03, Wis. adm. code.
120.15
120.15
School district president; duties. The school district president of a common or union high school district shall:
120.15(1)
(1) Countersign all checks, share drafts or other drafts for disbursement of school district moneys.
120.15(2)
(2) Defend on behalf of the school district all actions brought against the school district.
120.15(3)
(3) Prosecute, when authorized by an annual meeting or the school board, actions brought by the school district.
120.15(4)
(4) Prosecute an action for the recovery of any forfeiture incurred under
chs. 115 to
121 in which the school district is interested. If the school district president has incurred the forfeiture, such action shall be prosecuted by the school district treasurer. Of the net sum recovered under such action, one-half shall be paid into the school district treasury and one-half to the county treasury for the benefit of the school fund.
120.15(5)
(5) Act as chairperson of school board meetings and see that minutes of the meetings are properly recorded, approved and signed. In the absence of the president, the vice president or, in the case of a 3-member board, another school board member selected by the school board, shall act as chairperson of school board meetings.
120.16
120.16
School district treasurer; duties. The school district treasurer of a common or union high school district shall:
120.16(2)
(2) Apply for, receive and sue for all money appropriated to or collected for the school district and disburse the same in accordance with this subsection and
s. 66.0607. Disbursements from the school district treasury shall be made by the school district treasurer upon the written order of the school district clerk after proper vouchers have been filed with the school district clerk. Such disbursements shall be by order check, share draft or other draft and no order check, share draft or other draft is valid nor may it be released to the payee unless signed by the school district clerk and school district treasurer and countersigned by the school district president. In a school district having 5 or more school board members, another school board member may countersign such order checks, share draft or other draft in lieu of the school district president. No order check, share draft or other draft may be drawn for the payment of which money has not been appropriated according to law. The school district treasurer may receive money raised in extracurricular activities. The school board may by resolution authorize the use of facsimile signatures as provided in
s. 66.0607 (3). A certified copy of the resolution shall be filed with the school district clerk and each public depository concerned.
120.16(3)
(3) Enter in the treasurer's account books all money received and disbursed by the treasurer, specifying the source from which it was received, the person to whom it was paid and the object for which it was paid.
120.16(4)
(4) Present to the annual meeting a written statement of all money received and disbursed by the treasurer during the preceding year.
120.16(5)
(5) Immediately upon receipt, deposit the funds of the school district in the name of the school district in a public depository deposit designated by the school board under
s. 120.12 (7). Failure to comply with this subsection shall be prima facie grounds for removal from office. When such funds are so deposited, the school district treasurer and his or her bonders are not liable for losses as defined in
s. 34.01 (2). The interest derived from such funds shall be paid into the school district treasury.
120.16(6)
(6) Withdraw funds of the school district deposited in savings or time deposits by written transfer order in accordance with this subsection and
s. 66.0607. Written transfer orders may be executed only for the purpose of transferring deposits to an authorized deposit of the school district in the same or another authorized public depository. The transfer shall be made directly by the public depository from which the withdrawal is made. No transfer order is valid unless signed by the school district clerk and school district treasurer and countersigned by the school district president. In a school district having 5 or more school board members, another school board member may countersign transfer orders in lieu of the school district president. The school board may, by resolution, authorize the use of facsimile signatures as provided in
s. 66.0607 (3). A certified copy of the resolution shall be filed with the school district clerk and each public depository concerned.
120.17
120.17
School district clerk; duties. The school district clerk of a common or union high school district shall:
120.17(1)
(1) Report the name and post-office address of each officer of the school district, within 10 days after the election or appointment of the officer, to the clerk and treasurer of each municipality having territory within the school district.
120.17(2)
(2) Act as clerk and record the proceedings of annual and special meetings.
120.17(3)
(3) Enter in the record book provided by the school board the minutes of its meetings, orders, resolutions and other proceedings.
120.17(4)
(4) Enter in the record book copies of all the school district clerk's reports to the municipal clerks and the certificate of the proceedings of a meeting returned by a temporary school district clerk.
120.17(5)
(5) Draw orders on the school district treasurer as directed by an annual or special meeting or the school board and record all orders drawn on the school district treasurer.
120.17(7)
(7) Furnish each teacher with a copy of the contract between the teacher and the school board.
120.17(8)(a)(a) Annually on or before November 10, deliver to the clerk of each municipality having territory within the school district a certified statement showing that proportion of the amount of taxes voted and not before reported, and that proportion of the amount of tax to be collected in such year, if any, for the annual payment of any loan to be assessed on that part of the school district territory lying within the municipality. Such proportion shall be determined from the full values certified to the school district clerk under
s. 121.06 (2).
120.17(8)(bm)
(bm) If the equalized valuation of that part of a municipality lying within a school district is reduced due to the removal of property from the tax roll because the imposition of the property tax on that property is found unconstitutional, the school district clerk shall notify the supervisor of equalization. The supervisor of equalization shall reduce the equalized valuation by the full value of the property so removed and certify the resulting equalized valuation to the state superintendent and the school district clerk for use in computing the tax levy certifications under this subsection. Corrections may be made under this paragraph only for the valuations used by the department for the last 2 school years.
120.17(8)(c)
(c) If an order of school district reorganization under
ch. 117 is effective after January 1 and before July 1 of any year, the school district clerks of the school districts affected shall prepare the statement under
par. (a) based on the equalized valuation of the school districts as altered by the order and related to the equalized valuation of the year upon which the tax levy is required to be made. If the school district clerk has filed the statement prior to the effective date of the order, the clerk shall file a corrected certification which shall be accepted by the clerks of the municipalities affected and acted upon by them as provided in
par. (a). Failure of the school district clerk to file a corrected certification of the levy based on the equalized valuation of each of the municipalities or portions thereof within the school district shall be corrected by the school district clerk by an appropriate adjustment in the levy certified in the following year.
120.17(9)
(9) Within 5 days after receipt of notification from the school board of the name of a new school, notify the proper postmaster of the name and location of the school and the number of the school district. If a school is not located on a mail route, the school district clerk shall furnish the postmaster with the names of persons to whom the mail for the school may be delivered. The school board may rent a lock box at school district expense for each school not on a mail route. The school district clerk shall notify the postmaster of school vacations and shall direct what disposition shall be made of the school mail during vacations.
120.17(10)
(10) Have authority to administer the oath of office to school board members.
120.18
120.18
Annual school district report. 120.18(1)
(1) Annually at such time as the department prescribes but after the end of the school year and no later than September 1, the school district clerk of a common or union high school district shall file a verified annual school district report with the department, on forms supplied by the department. The school district clerk shall send a copy of the annual school district report to the school district administrator and shall notify the person in charge of each school in the school district that the reports are on file in the school district clerk's office. Accounting and financial information provided by the school district in the annual report shall be prepared from the system of accounts prescribed by the department. If the school district clerk neglects to make the annual report, the clerk shall be liable to the school district for the whole amount of money lost by the school district because of such neglect. The annual report shall contain:
120.18(1)(a)
(a) The school count, showing the numbers and ages of persons who are at least 4 years old but not yet 14 years old and who reside in a school district operating only elementary grades, showing the number and ages of persons between the ages of 14 and 20 residing in a union high school district and showing the number and ages of persons between the ages of 4 and 20 residing in any other school district. Children cared for at a charitable or penal institution of this state may not be included in the report. The school district clerk may employ a competent person to take the school count. The count may be determined by using any of the following methods:
120.18(1)(a)1.
1. Conducting a school census on the preceding June 30.
120.18(1)(a)2.
2. Adding the number of persons under this paragraph who were residents of the school district and were enrolled in the school district on the 3rd Friday of September of the previous school year; plus the number of persons under this paragraph who were residents of the school district and who were enrolled in private schools, tribal schools, home-based private educational programs, or other school districts on the 3rd Friday of September of the previous school year; plus the number or an estimate of the number of those persons under this paragraph who were residents of the school district and not enrolled in the school district, private schools, tribal schools, home-based private educational programs, or other school districts on the 3rd Friday of September of the previous school year.
120.18(1)(b)
(b) The number of children between the ages of 4 and 20 taught in the schools of the school district during the school year.
120.18(1)(c)
(c) The number of children attending the schools of the school district during the school year under the age of 4 and over the age of 20 years.
120.18(1)(d)
(d) The number of school days taught, including holidays, and the number of hours of direct pupil instruction provided in each school, by teachers legally qualified to teach.
120.18(1)(e)
(e) The names of all teachers employed by the school district during the school year; the number of days taught by each, including holidays; the monthly salary paid to each; and the time allowed each teacher for attendance at an educational convention for which no wages were deducted.
120.18(1)(f)
(f) The amount of money received during the school year, designating separately the amount received from the school fund income, from taxes levied by the county board, from taxes voted by the school district and from all other sources and the manner in which such money was expended, showing separately the expenditure of school money received from the state.
120.18(1)(g)
(g) The amount and character of school district debts.
120.18(1)(gm)
(gm) Payroll and related benefit costs for all school district employees in the previous school year. Payroll costs for represented employees shall be based upon the costs of wages of any collective bargaining agreements covering such employees for the previous school year. If, as of the time specified by the department for filing the report, the school district has not entered into a collective bargaining agreement for any portion of the previous school year with the recognized or certified representative of any of its employees, increased costs of wages reflected in the report shall be equal to the maximum wage expenditure that is subject to collective bargaining under
s. 111.70 (4) (mb) 2. for the employees. The school district shall amend the annual report to reflect any change in such costs as a result of any collective bargaining agreement entered into between the date of filing the report and October 1. Any such amendment shall be concurred in by the certified public accountant licensed or certified under
ch. 442 certifying the school district audit.
120.18(1)(i)
(i) A description of the educational technology used by the school district, including the uses made of the technology, the cost of the technology, and the number of persons using or served by the technology. In this paragraph, "educational technology" has the meaning given in
s. 16.99 (3).
120.18(1)(s)
(s) Such other facts and statistics in relation to the public, private or tribal schools, in the school district as the department requires.
120.18(3)
(3) The state superintendent may promulgate rules to implement and administer this section.
120.21
120.21
School board contracts for courses. 120.21(1)(a)(a) The school board of a union high school district or a common school district operating elementary and high school grades may contract:
120.21(1)(a)1.
1. With the University of Wisconsin-Extension for extension courses for pupils enrolled in high school.
120.21(1)(a)2.
2. With flight operator schools, approved by the U.S. civil aeronautics administration, for courses in flight instruction approved by the state superintendent.
120.21(1)(b)
(b) The cost of contracts under this subsection shall be paid out of the school district general fund.
120.21(3)
(3) Any contract entered into by a school board that relates to providing online courses is open to public inspection and copying.
120.25
120.25
School board cooperation in acquiring school facilities. 120.25(1)(1) Two or more school boards may by written contract executed by all participants to the contract, own, construct, lease or otherwise acquire school facilities including real estate located within or outside the boundaries of any participating school district.
120.25(2)
(2) School boards entering into a contract under this section may, without limitation because of enumeration:
120.25(2)(a)
(a) Provide for acquisition, construction, operation and administration of a facility, and establish the functions, projects and services to be provided in the facility, including, without limitation because of enumeration, proration of all expenses involved, operational and fiscal management including deposit and disbursement of funds appropriated, designation of the municipal employer for purposes of compliance with
s. 111.70, teacher retirement, worker's compensation and unemployment insurance.
120.25(2)(b)
(b) Purchase real estate and personal property, including a fractional or other interest in the real estate and personal property and enter into leases for sites, building and equipment for a term not exceeding 50 years.
120.25(2)(c)
(c) Issue municipal obligations subject to the procedures and limitations of
ch. 67.
120.25(2)(d)
(d) Provide the terms and conditions for accepting additional school districts as participants in the plan and for withdrawal from or termination of the contract including apportionment of assets and liabilities.
120.25(3)
(3) A contract entered into under this section shall at all times be limited to a period of 50 years but may, by mutual written consent of all participants, be modified or extended beyond the initial term.
120.25(4)
(4) A contract or any extension of the contract of over 5 years duration which includes a common or union high school district participant shall be approved by the annual or special school district meeting.
120.25(5)
(5) Each school board shall adopt and maintain a written policy on contracting under this section.
120.25(6)
(6) School boards entering into a contract under this section shall designate for each employee providing services under the contract either a school district entering into the contract or a cooperative educational service agency as the employer for purposes of compliance with
s. 111.70, teacher's retirement, worker's compensation and unemployment insurance.
120.25 History
History: 1999 a. 150 ss.
357,
632;
2005 a. 220.
UNIFIED SCHOOL DISTRICTS
120.40
120.40
Applicability. This subchapter applies to unified school districts.
120.40 History
History: 1985 a. 225 s.
80; Stats. 1985 s. 120.40.
120.41
120.41
Composition of school board. 120.41(1)
(1) A school board of a unified school district may have 5, 7 or 9 members.
120.41(2)
(2) The number of school board members may be changed in accordance with
s. 120.02 (1). A plan of apportionment of school board members may be adopted in accordance with
s. 120.02 (2).
120.41 History
History: 1981 c. 20;
1985 a. 225 s.
84; Stats. 1985 s. 120.41.
120.42
120.42
Election of school board members. 120.42(1)(a)(a) Except as provided in
pars. (b) and
(c), school board members in a unified school district shall be electors of the school district and shall be elected at large, at large to numbered seats or at large to an apportioned election district area by a plurality vote of the electors of the school district. School board members in a unified school district shall be elected under
s. 120.06 at the spring election. All candidates for school board seats shall file a declaration of candidacy as provided in
s. 120.06 (6) (b).
120.42(1)(b)
(b) School board members in a unified school district that encompasses a city with a population greater than 150,000 but less than 500,000 shall be elected at large to numbered seats.
120.42(1)(c)
(c) School board members elected to a school board in an election under
s. 117.22 (2) (bm) shall reside in the territory of the school district created by the reorganization.
120.42(2)
(2) The regular terms of school board members shall be for 3 years. School board members elected for regular or unexpired terms shall take office, if they have taken and filed the official oath, on the 4th Monday in April. Elections to fill unexpired terms shall be held simultaneously with the elections for regular terms. In school districts electing members of the school board at large, the regular terms shall be filled by the appropriate number of candidates receiving the highest number of votes and the unexpired terms shall be filled by the appropriate number of candidates receiving the next highest number of votes.
120.42(3)
(3) All vacancies shall be filled by appointment, in accordance with
s. 17.26 (1).
120.42(4)
(4) If a school district votes, pursuant to
s. 120.02 (4) to adopt a plan requiring school board members to be elected to numbered seats, the school board shall, at its first meeting after the adoption of such plan, assign a number to each seat on the school board. Thereafter candidates for school board membership shall file as candidates for a particular numbered seat on the school board.
120.43
120.43
School board meetings. 120.43(1)
(1) Annually, on or within 30 days after the 4th Monday in April, the school board shall elect a school district president, vice president, clerk and treasurer from among its members and a school board secretary who need not be a member of the school board.
120.43(2)
(2) The school board shall meet at least once each month and at other times upon the call of the school district president or upon the filing of a request with the school district clerk signed by a majority of the school board members.
