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All data on the printouts are from school district Budget and Annual Reports. Line
numbers on the printed reports correspond with the Chart of Account used by Wisconsin
schools to report funding, and are data from the Fund 10, or general operating budget.
Revenue summary
This document provides a summary of revenue received by the district. Budget amounts
projected by the district are in column 2, actual amounts received are in column 3, and
the dollar and percent difference between the two are in columns 4 and 5.
For Local Sources (200), note how property tax revenues declined in 1996(97). Compare
today's dollar amount with property tax support in 1993(94) to document the diminished
burden for local citizens.
Note the increase in State Aid (600) in 1996(97). More money from the state allows
districts to carry smaller reserve amounts - many districts today receive millions more
annually than they did prior to 1996.
Calculate how much Total Revenues (999) increased between 1993(94) and today.
Compare this with increases in pay, using the BA minimum, for example. Has pay kept
pace with overall revenue growth?
For all funding sources, determine if projections (column 2, "Proposed") in the Budget
were accurate by comparing them with actual monies received in column 3. If a district
consistently receives more money than it anticipated, then chances are strong that current
'budget projections are also off the mark
Important: Total instruction (100000) figures reflect a change in federal reporting that
moved special education spending to a separate fund. Declines found here between 1997
and 1998 reflect this accounting change as opposed to any real decline in spending.
Look for trends-has spending here kept pace with gains in revenue or total expenditures
found elsewhere in the budget? Has the amount of spending declined within the overall
budget (see column 3, % of Total Proposed)?
Is the district consistently spending money allocated for these areas; or, do unspent funds
remain that were then spent elsewhere by the district (see column 6, % of Proposed
Spent)?
Look for anomalies-do some items increase disproportionately as a share of the budget;
do funding levels fluctuate significantly from year-to-year; are there items on which the
district consistently over or underestimates funding by significant degrees? Large
discrepancies should be explained and unspent monies in one area might be available for
compensation in another.
As you analyze expenses for Business Administration (250000), realize that the totals
here are a function of spending in Fiscal (252000), Buildings Operation (253000),
Maintenance (254000), Remodeling (255060), Transportation (256000), and Internal
Services (258000). These smaller "sub accounts" total to the larger 250000 account.
Also, large increases found in the 400000 series around 1998 reflect monies moved from
Fund 10 to the newly created Fund 27 now used to report special education expenses.
Remember, large percent changes are often found when examining small dollar amounts;
make sure that substantive dollar amounts are involved in any query.