maps budget report

Merrill Area Public Schools: 2011-2012 Budget Report 1

BUDGET REPORT2011-2012

Merrill Area Public Schools: 2011-2012 Budget Report2 Merrill Area Public Schools: 2011-2012 Budget Report 3

Central Office1111 North Sales Street Merrill, WI 54452 715-536-4581

Merrill High School1201 North Sales Street Merrill, WI 54452 715-536-4594

Jefferson Elementary School1914 West Jackson Street Merrill, WI 54452 715-536-5432

Kate GoodrichElementary School505 West 10th StreetMerrill, WI 54452 715-536-5233

Maple Grove Elementary School290 Highway FHamburg, WI 54411 715-536-7684

Pine River Elementary SchoolW4165 State Highway 64Merrill, WI 54452 715-536-6101

Washington Elementary School1900 East 6th StreetMerrill, WI 54452 715-536-2372

Little Learners Head Start and Early Childhood1111 North Sales StreetMerrill, WI 54452 715-536-2391

Merrill Adult Academy1101 Mill StreetMerrill, WI 54452 715-536-1431

Community-Based Four-Year-Old Preschool 1111 North Sales StreetMerrill, WI 54452 715-536-4581

Wisconsin Rural Virtual Academy1111 North Sales StreetMerrill, WI 54452 715-536-4581

Prairie River Middle School106 N Polk StreetMerrill, WI 54452(715) 536-9593

I am very happy to present you with the 2011-12 budget report for the Merrill Area Public Schools. This report contains specific and detailed information about the district’s budget and how it maximizes community members’ investments in their local schools.

At MAPS, we strive to offer a diverse, high-quality education to students as cost-effectively as possible, with a goal of preparing young people for the challenges and opportunities that lie ahead. This extends to our extracurricular activities, which allow students to receive a well-rounded, balanced educational experience.

Our district is known for doing what it takes to reduce costs and seek new ways to become even more efficient, and this year is no different. Among the cost reductions that the board has recently made is to accept one-year contract extensions for the 2011-12 school year for all three staff unions, which includes wage freezes and increases in insurance premiums. In addition, the teachers and custodial unions have agreed to switch health insurance carriers and go with a high deductible plan. This will result in significant savings for the district.

It is also one of our priorities to constantly look for new and improved ways to meet the individual needs of all of our students. In addition to reducing costs, the 2011-12 budget builds on the district’s tradition of excellence by prioritizing students and their learning.

As always, we welcome your feedback. I encourage you to contact me directly with your comments and questions and welcome your participation in our upcoming annual meeting, which will take place on Monday, July 25 at 7:00 p.m. at the Merrill High School auditorium (1201North Sales Street). This meeting will provide an opportunity for community members to learn more about the district’s 2011-12 budget, as well as our efforts to ensure that taxpayers receive a good return on their investment in the district.

I thank you once again for your support of our schools and our students.

Sincerely,

Dr. Lisa SnyderSuperintendent

MISSIONThe Merrill Area Public School District, in partnership with our community and families, is committed to providing the best education for every student in a safe environment.

VISIONThe Merrill Area Public Schools will be a leader in providing a quality education for all students through effective community, family and staff partnerships.

MERRILL AREA PUBLIC SCHOOLS A LETTER TO CITIZENS OF MERRILL

Merrill Area Public Schools: 2010-2011 Budget Report2

TailWind Imaging


The Merrill Area Public Schools offer a comprehensive, progressive curriculum that emphasizes reading, mathematics, science, language arts, history, fine arts, foreign languages and a broad scope of vocational programs.

Highlights include intervention and gifted programs, inquiry-based mathematics, hands-on, minds-on science, school-to-work and apprenticeship programs, at-risk-student programs and an emphasis on technology.

The Merrill Area Public Schools presently serves students in grades 9-12 (one high school with 1061 students), in grades 6-8 (one middle school with 643 students), and in pre-kindergarten through 5th grade (five elementary schools and community-based preschools).

Other district assets include a school forest and a pre-kindergarten facility that is operated by the school district for Head Start and Early Childhood. The district began to operate a community-based pre-kindergarten program during the 2010-2011 school year. MAPS also offers virtual courses, through partnerships with the Rural Virtual Academy (grades K-8) and Wisconsin Virtual School (grades 6-12).

There are approximately 350 staff members employed by the school district, including 225 professionally certified teachers. Of them, 125 hold master’s degrees and most have additional education credits. The district’s certified staff members have taught in Merrill for an average of 13 years. The experience and training of MAPS’ staff is its backbone. Both the district’s teaching staff and support staff have a very low turnover rate.

DISTRICT FACTS EFFECT OF DECLINING ENROLLMENT

As in many Wisconsin school districts, enrollment in the Merrill Area Public Schools is declining. In fact, over the last ten years the enrollment in MAPS has dropped by more than 15%. This drop in enrollment has had a very serious financial impact on our schools.

Because state aid is connected to the number of students enrolled at a school, a loss in students means a loss in state funding. While it would seem like educating fewer students would mean significant cost savings for our schools, the fact is expenses such as heating for buildings and the running of bus routes stay largely the same regardless of enrollment numbers.

The drop in enrollment is one reason why the district has had to make budget reductions over the last several years.


WHERE THE MONEY COMES FROM (REVENUE SOURCES)

STATE RULES ON SCHOOL FUNDING

Wisconsin public school districts derive their revenue through four major sources: 1) state aid; 2) property tax; 3) federal aid; and 4) other local non-property tax revenues (such as fees, interest earnings, and rental income).

The Funding Formula: Since 1993-94 Wisconsin public school districts operate under legislatively mandated “revenue limits.” A district’s revenue limit is the maximum amount of revenue it may raise through general state aid and property taxes. Each school district’s available revenue was initially based upon the amount of per pupil spending in 1992-93. The limit is adjusted annually (either increased or decreased) based upon on a 3-year rolling enrollment factor and an annual inflationary factor (CPI).

School districts must get voter approval through a referendum to expend any funds which exceed the revenue limit.

Merrill Area Public Schools revenue comes from the following main sources:

State Aid & Grants 64.5%Local Aid 30.1%Federal Aid & Grants 4.2%Other 1.2%(includes open enrollment)

Merrill Area Public Schools general operating expenditures fall into the following eight major categories: Salaries, Fringes, Special Education, Purchased Services & Utilities, Transportation, Supplies, Debt Service Interest & Insurance, and Equipment.

The majority (over 93%) of our operational budget is detailed in the following two categories:

Salaries / Benefits: Over eighty percent of our operational budget is allocated for employee’s salaries and benefits. In addition to teachers, administrators and support staff, compensation for substitute staff, seasonal custodial help, coaches/advisors for extra curricular activities, curriculum and staff development and early retirement benefits are also included in this figure.

Purchased Services: This includes 1) services performed by individuals other than district employees for such things as audit, legal, pupil transportation, student tuition payments and speakers/consultants; and 2) property-related services such as maintenance projects, utilities, communications, publications, and fuel for buses.

HOW THE FUNDS ARE SPENT (EXPENDITURES)

Salaries 43.1%

Fringes 24.9%Special Education 11.0%

Purchased Services & Utilities 9.6%

Transportation 5.9%

Supplies 3.8%

Debt Service Interest & Insurance 0.9%

Equipment 0.8%


YEAR AMOUNT INCREASE PERCENT INCREASE

1980-81 $3,892,184 $259,903 7.16%

1981-82 $4,113,145 $220,961 5.68%

1982-83 $4,647,616 $534,471 12.99%

1983-84 $4,912,522 $264,906 5.70%

1984-85 $5,294,582 $382,060 7.78%

1985-86 $6,072,165 $777,583 14.69%

1986-87 $6,527,715 $455,550 7.50%

1987-88 $7,082,244 $554,529 8.49%

1988-89 $7,763,993 $681,749 9.63%

1989-90 $8,173,241 $409,248 5.27%

1990-91 $8,997,448 $824,207 10.08%

1991-92 $9,103,292 $105,844 1.18%

1992-93 $9,783,873 $680,581 7.48%

1993-94 $10,510,271 $726,398 7.42%

1994-95 $11,667,639 $1,157,368 11.01%

1995-96 $12,793,472 $1,125,833 9.65%

1996-97 $14,938,530 $2,145,058 16.77%

1997-98 $15,879,979 $941,449 6.30%

1998-99 $16,874,294 $994,315 6.26%

1999-00 $17,641,066 $766,772 4.54%

2000-01 $17,787,968 $146,902 0.83%

2001-02 $17,900,651 $112,683 0.63%

2002-03 $18,123,194 $222,543 1.24%

2003-04 $18,696,180 $572,986 3.16%

2004-05 $19,140,555 $444,375 2.38%

2005-06 $20,174,407 $1,033,852 5.40%

2006-07 $20,500,541 $326,134 1.62%

2007-08 $20,332,366 ($168,175) -0.82%

2008-09 $20,830,704 $498,338 2.45%

2009-10 $20,383,271 ($447,433) -2.15%

2010-11 $20,047,432 ($335,839) -1.65%

2011-12* $18,363,448 ($1,683,984) -8.40%

STATE EQUALIZATION COMPARISON OVER THE YEARS

As a result of the district’s declining enrollment and the most recently passed state budget, which places more of the responsibility for funding schools on local property taxpayers, the amount of money that the district has received from the state has dropped by over $400,000 in the lasttwo years.

This chart shows the amount of state aid the district has received in past years and how aid amounts have fluctuated in recent years.

TOTAL INDEBTEDNESS

ISSUE #LONG-TERM DEBTPROJECT DATE AMOUNT

INTREST RATE MATURITY

PRINCIPAL BALANCE1/1/2011 7/1/2012

4 Ref MHS/PRMS/Kate 3/15/02 $7,715,000.00 4.48% 4/1/17 $4,590,000.00 $3,820,000.00

6 Ref MHS/PRMS/Kate 2/15/04 $5,250,000.00 3.47% 4/15/17 $4,215,000.00 $3,455,000.00

10 Refinance Unfunded Liability 2/3/11 $3,390,000.00 2.73% 10/1/24 $3,390,000.00 $2,945,000.00

9 Ref MHS/PRMS/Kate 3/15/05 $2,980,000.00 3.85% 4/15/18 $1,470,000.00 $1,465,000.00

$19,335,000.00 $13,665,000.00 $11,685,000.00

LONG-TERM DEBT ISSUES

OUTSTANDING PRINCIPAL AMOUNT

ISSUE 4 6 10 9 TOTAL

Fiscal Year

MHS/PRMS/Kate Goodrich

Funding

MHS/PRMS/Kate Goodrich

Funding

Refinance Unfunded

LiabilityRef MHS/

PRMS/Kate

2002-03 $7,715,000.00 $7,715,000.00

2003-04 7,655,000.00 $7,655,000.00

2004-05 7,595,000.00 5,250,000.00 $12,845,000.00

2005-06 7,530,000.00 5,205,000.00 2,980,000.00 $15,715,000.00

2006-07 7,465,000.00 5,160,000.00 2,975,000.00 $15,600,000.00

2007-08 7,395,000.00 5,110,000.00 2,950,000.00 $15,455,000.00

2008-09 6,720,000.00 5,060,000.00 2,925,000.00 $14,705,000.00

2009-10 6,035,000.00 5,010,000.00 2,900,000.00 $13,945,000.00

2010-11 5,325,000.00 4,960,000.00 3,145,000.00 2,180,000.00 $15,610,000.00

2011-12 4,590,000.00 4,215,000.00 2,945,000.00 1,470,000.00 $13,220,000.00

2012-13 3,820,000.00 3,455,000.00 2,745,000.00 1,465,000.00 $11,485,000.00

2013-14 3,045,000.00 2,655,000.00 2,540,000.00 1,460,000.00 $9,700,000.00

2014-15 2,275,000.00 1,865,000.00 2,330,000.00 1,455,000.00 $7,925,000.00

2015-16 1,510,000.00 1,085,000.00 2,110,000.00 1,450,000.00 $6,155,000.00

2016-17 750,000.00 315,000.00 1,885,000.00 1,445,000.00 $4,395,000.00

2017-18 0.00 0.00 1,650,000.00 995,000.00 $2,645,000.00

2018-19 1,405,000.00 $1,405,000.00

2019-20 1,150,000.00 $1,150,000.00

2020-21 885,000.00 $885,000.00

2021-22 605,000.00 $605,000.00

2022-23 310,000.00 $310,000.00

2023-24 0.00 $0.00*estimation


Governments, including school districts, usually organize their accounting systems based on “funds”. A fund is a set of accounting records that is separated from others for the purpose of carrying on a certain activity.

Funds demonstrate that dollars are only being used for approved purposes. The Wisconsin Department of Public Instruction specifies that school districts must use particular funds.

All school districts have a general fund, and many have one or more other funds that account for specific activities. A “fund balance” is created or increased when the amount of the money in a fund is more than what was spent during a year.

A common misconception is that a fund balance is a cash account, similar to a savings account. In fact there are restrictions on how funds are spent. For example, a district that has extra dollars in a debt service fund cannot use them to pay salaries.

Determining an appropriate fund balance is a critical factor in district financial planning and budgeting processes. A district with an appropriate fund balance can:

• Avoid excessive short-term borrowing and as a result, avoid additional interest costs.

• Pay for unforeseen expenses that are permitted by the rules governing the fund.

• Take advantage of lower interest rates, as a fund balance is seen as an indicator of the financial health of the school district.

Though $2.7 million may be interpreted as an adequate fund balance amount, many of these dollars are designated for specific purposes such as future budget reductions, house projects, school forest and outstanding purchases yet to be paid.

In the current environment of state revenue limits and budget cuts, it is difficult to increase a fund balance without a designation attached to the dollars.

YEAR AMOUNT

June 2000 $562,229

June 2001 $1,517,660

June 2002 $2,673,295

June 2003 $2,839,018

June 2004 $3,191,382

June 2005 $3,566,387

June 2006 $3,274,315

June 2007 $2,871,884

June 2008 $2,597,428

June 2009 $2,795,867

June 2010 $3,195,061

June 2011 $2,642,885

June 2012 $2,492,885

FUND BALANCES: AN EXPLANATION

GENERAL FUND Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012

Beginning Fund Balance 2,422,883.76 2,797,884.84 2,642,884.84

Ending Fund Balance 2,797,884.84 2,642,884.84 2,492,884.84

REVENUES & OTHER FINANCING SOURCES

Transfers-In (Source 100) 0.00 0.00 0.00

Local Sources (Source 200) 8,228,314.14 8,889,543.32 8,963,757.00

Inter-district Payments (Source 300 + 400) 241,783.58 151,237.00 315,000.00

Intermediate Sources (Source 500) 0.00 46,679.00 60,000.00

State Sources (Source 600) 20,608,282.64 21,295,811.00 19,582,310.00

Federal Sources (Source 700) 1,918,011.99 1,109,753.00 1,280,743.00

All Other Sources (Source 800 + 900) 101,584.45 197,395.64 191,000.00

TOTAL REVENUES & OTHER FINANCING SOURCES 31,097,976.80 31,690,418.96 30,392,810.00

EXPENDITURES & OTHER FINANCING USES

Instruction (Function 100 000) 16,445,346.77 16,918,381.95 15,430,800.00

Support Services (Function 200 000) 10,928,848.65 11,198,675.92 11,070,321.00

Non-Program Transactions (Function 400 000) 3,348,780.30 3,728,361.09 4,041,689.00

TOTAL EXPENDITURES & OTHER FINANCING USES 30,722,975.72 31,845,418.96 30,542,810.00

SPECIAL PROJECTS FUND Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012

Beginning Fund Balance 91,265.43 92,798.68 92,898.68

Ending Fund Balance 92,798.68 92,898.68 92,898.68

REVENUES & OTHER FINANCING SOURCES 5,381,568.29 6,188,360.39 5,765,330.00

EXPENDITURES & OTHER FINANCING USES 5,380,035.04 6,188,260.39 5,765,330.00

DEBT SERVICE FUND Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012





CAPITAL PROJECTS FUND Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012

Beginning Fund Balance 0.00 0.00 0.00

Ending Fund Balance 0.00 0.00 0.00

REVENUES & OTHER FINANCING SOURCES 0.00 0.00 0.00

EXPENDITURES & OTHER FINANCING USES 0.00 0.00 0.00

FOOD SERVICE FUND Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012





PROPOSED BUDGET FOR 2011-2012A budget summary, notice of the place where the budget in detail may be examined, the time and place for a public hearing on the budget must be

published or distributed under s. 65.90. The required minimum detail for the published summary is as follows:


COMMUNITY SERVICE FUND Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012



REVENUES & OTHER FINANCING SOURCES 309,000.00 309,000.00 300,000.00

EXPENDITURES & OTHER FINANCING USES 309,000.00 309,000.00 300,000.00

PACKAGE & COOPERATIVE PROGRAM FUND Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012



REVENUES & OTHER FINANCING SOURCES 0.00 0.00 0.00

EXPENDITURES & OTHER FINANCING USES 0.00 0.00 0.00

TOTAL EXPENDITURES AND OTHER FINANCING USES

ALL FUNDS Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012

GROSS TOTAL EXPENDITURES -- ALL FUNDS 40,268,259.69 42,078,069.86 40,466,857.00

Interfund Transfers (Source 100) - ALL FUNDS 2,979,822.46 0.00 0.00

Refinancing Expenditures (FUND 30) 0.00 0.00 0.00

NET TOTAL EXPENDITURES – ALL FUNDS 37,288,437.23 42,078,069.86 40,466,857.00

PERCENTAGE INCREASE - NET TOTAL FUND EXPENDITURES FROM PRIOR YEAR 12.84% -3.83%

PROPOSED PROPERTY TAX LEVY

FUND Audited 2008-2009 Unaudited 2009-2010 Budget 2010-2011

General Fund 7,820,641.00 8,645,869.00 8,689,757.00

Referendum Debt Service Fund 1,974,704.00 1,933,161.00 1,925,122.00

Non-Referendum Debt Service Fund 327,428.00 327,428.00 317,883.00

Capital Expansion Fund 0.00 0.00 0.00

Community Service Fund 159,000.00 309,000.00 300,000.00

TOTAL SCHOOL LEVY 10,281,773.00 11,215,458.00 11,232,762.00

PERCENTAGE INCREASE- TOTAL LEVY FROM PRIOR YEAR 9.08% 0.15%

DISCONTINUED PROGRAMS Financial Impact

1 FTE District Administrator $80,000.00

6 FTE Teachers $420,000.00

Use of federal JOBS Funds $350,000.00

2% reduction all building/dept budgets $160,000.00

Previously designated fund balance $150,000.00

Addendum: Revenue Limit Exemption for Energy Conservation s.121.91(4)(0)1.The School District of Merrill Area Public Schools exercised its taxing authority to exceed the revenue limit on a non- recurring basis by $342,087 on energy efficiency measures and renewable energy products for the 2010-11 school year. The district has expended $342,087 of this revenue limit authority. As a result of these expenditures, the district has met the following performance indicators: Energy savings will be determined at the end of the 11-12 school year.

PROPOSED BUDGET FOR 2011-2012 continued BUDGET ADOPTIONGENERAL FUND (FUND 10) Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012

Beginning Fund Balance (Acct. 930 000) 2,422,883.76 2,797,884.84 2,642,884.84

Ending Fund Balance, Reserved (Acct. 931 000) 311,722.21 408,148.13 238,148.13

Ending Fund Balance, Designated (Acct. 932 000) 1,677,967.02 1,944,934.04 1,944,934.04

Ending Fund Balance, Unappropriated (Acct. 933 000) 808,195.61 830,803.66 828,785.37

TOTAL ENDING FUND BALANCE (ACCT. 930 000) 2,797,884.84 2,642,884.84 2,492,884.84

REVENUES & OTHER FINANCING SOURCES

100 Transfers-in 0.00 0.00 0.00

LOCAL SOURCES

210 Taxes 7,843,766.00 8,665,869.32 8,709,757.00

240 Payments for Services 0.00 0.00

260 Non-Capital Sales 84,041.01 4,940.00 11,500.00

270 School Activity Income 88,965.53 89,006.00 103,000.00

280 Interest on Investments 15,300.05 8,000.00 15,000.00

290 Other Revenue, Local Sources 196,241.55 121,728.00 124,500.00

SUBTOTAL LOCAL SOURCES 8,228,314.14 8,889,543.32 8,963,757.00

OTHER SCHOOL DISTRICTS WITHIN WISCONSIN

310 Transit of Aids 0.00 0.00 0.00

340 Payments for Services 241,783.58 151,237.00 315,000.00

380 Medical Service Reimbursements 0.00 0.00 0.00

390 Other Inter-district, Within Wisconsin 0.00 0.00 0.00

SUBTOTAL OTHER SCHOOL DISTRICTS WITHIN WISCONSIN 241,783.58 151,237.00 315,000.00

OTHER SCHOOL DISTRICTS OUTSIDE WISCONSIN

440 Payments for Services 0.00 0.00 0.00

490 Other Inter-district, Outside Wisconsin 0.00 0.00 0.00

SUBTOTAL OTHER SCHOOL DISTRICTS OUTSIDE WISCONSIN 0.00 0.00 0.00

INTERMEDIATE SOURCES

510 Transit of Aids 0.00 46,679.00 60,000.00

530 Payments for Services from CCDEB 0.00 0.00 0.00

540 Payments for Services from CESA 0.00 0.00 0.00

580 Medical Services Reimbursement 0.00 0.00 0.00

590 Other Intermediate Sources 0.00 0.00 0.00

SUBTOTAL INTERMEDIATE SOURCES 0.00 46,679.00 60,000.00

STATE SOURCES

610 State Aid -- Categorical 267,617.50 279,225.00 250,000.00

620 State Aid -- General 19,304,307.00 20,047,432.00 18,363,448.00

630 DPI Special Project Grants 188,660.00 151,650.00 144,650.00

640 Payments for Services 0.00 0.00

650 Student Achievement Guarantee in Education (SAGE Grant) 712,848.36 669,000.00 667,000.00

660 Other State Revenue Through Local Units 91,202.78 102,673.00 110,000.00

690 Other Revenue 43,647.00 45,831.00 47,212.00

SUBTOTAL STATE SOURCES 20,608,282.64 21,295,811.00 19,582,310.00


FEDERAL SOURCES

710 Transit of Aids 1,106,529.00 25,743.00 25,743.00

720 Impact Aid 0.00 0.00

730 DPI Special Project Grants 262,373.79 448,442.00 280,000.00

750 IASA Grants 520,101.42 604,776.00 495,000.00

760 JTPA 0.00 0.00

770 Other Federal Revenue Through Local Units 0.00 0.00

780 Other Federal Revenue Through State 0.00 30,792.00 480,000.00

790 Other Federal Revenue - Direct 29,007.78 0.00

SUBTOTAL FEDERAL SOURCES 1,918,011.99 1,109,753.00 1,280,743.00

OTHER FINANCING SOURCES

850 Reorganization Settlement 0.00 0.00 0.00

860 Compensation, Fixed Assets 0.00 0.00

870 Long-Term Obligations 0.00 0.00 0.00

SUBTOTAL OTHER FINANCING SOURCES 0.00 0.00 0.00

OTHER REVENUES

960 Adjustments 17,992.00 55,069.00 25,000.00

970 Refund of Disbursement 21,878.13 28,531.64 35,000.00

980 Medical Service Reimbursement 0.00 0.00

990 Miscellaneous 61,714.32 113,795.00 131,000.00

SUBTOTAL OTHER REVENUES 101,584.45 197,395.64 191,000.00


EXPENDITURES & OTHER FINANCING USES

INSTRUCTION

110 000 Undifferentiated Curriculum 6,395,063.08 6,772,489.12 6,036,497.00

120 000 Regular Curriculum 7,681,758.81 7,693,414.25 6,963,657.00

130 000 Vocational Curriculum 906,749.21 922,757.11 939,285.00

140 000 Physical Curriculum 796,631.74 944,762.22 887,376.00

160 000 Co-Curricular Activities 546,117.66 448,766.25 462,746.00

170 000 Other Special Needs 119,026.27 136,193.00 141,239.00

SUBTOTAL INSTRUCTION 16,445,346.77 16,918,381.95 15,430,800.00

SUPPORT SERVICES

210 000 Pupil Services 858,617.63 905,429.00 887,699.00

220 000 Instructional Staff Services 859,216.72 836,996.00 798,494.00

230 000 General Administration 1,025,507.94 1,105,982.00 899,613.00

240 000 School Building Administration 1,690,053.65 1,646,691.81 1,683,040.00

250 000 Business Administration 5,141,265.76 5,560,405.89 5,492,280.00

260 000 Central Services 991,555.49 889,897.22 999,154.00

270 000 Insurance & Judgments 238,441.69 205,306.00 225,000.00

280 000 Debt Services 83,380.77 16,501.00 50,000.00

BUDGET ADOPTION continued

290 000 Other Support Services 40,809.00 31,467.00 35,041.00

SUBTOTAL SUPPORT SOURCES 10,928,848.65 11,198,675.92 11,070,321.00

NON-PROGRAM TRANSACTIONS

410 000 Inter-fund Transfers 2,988,101.74 3,039,342.64 3,377,672.00

430 000 Instructional Service Payments 353,230.17 686,017.22 661,017.00

490 000 Other Non-Program Transactions 7,448.39 3,001.23 3,000.00

SUBTOTAL NON-PROGRAM TRANSACTIONS 3,348,780.30 3,728,361.09 4,041,689.00


SPECIAL PROJECT FUNDS (FUNDS 21, 23, 27, 29) Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012

900 000 Beginning Fund Balance 91,265.43 92,798.68 92,898.68

900 000 ENDING FUND BALANCE 92,798.68 92,898.68 92,898.68


100 000 Instruction 4,198,762.49 4,443,203.90 4,412,821.00

200 000 Support Services 1,112,867.95 1,588,303.91 1,327,509.00

400 000 Non-Program Transactions 68,404.60 156,752.58 25,000.00


DEBT SERVICE FUND (FUNDS 38, 39) Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012




281 000 Long-Term Capital Debt 2,002,966.26 1,961,441.26 1,954,880.00

282 000 Refinancing 0.00 0.00

283 000 Operational Debt 0.00 0.00

285 000 Post Employment Benefit Debt 0.00

288 000 Other Long-Term General Obligation Debt 396,702.67 327,428.00 319,883.00

400 000 Non-Program Transactions 0.00 0.00


842 000 INDEBTEDNESS, END OF YEAR 16,654,303.21 15,654,119.00 13,304,120.00

CAPITAL PROJECTS FUND (FUNDS 41, 48, 49) Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012

900 000 Beginning Fund Balance 0.00 0.00 0.00

900 000 ENDING FUND BALANCE 0.00 0.00 0.00

TOTAL REVENUES & OTHER FINANCING SOURCES 0.00 0.00 0.00

100 000 Instructional Services 0.00 0.00 0.00

200 000 Support Services 0.00 0.00 0.00

300 000 Community Services 0.00 0.00 0.00

400 000 Non-Program Transactions 0.00 0.00 0.00

TOTAL EXPENDITURES & OTHER FINANCING USES 0.00 0.00 0.00

FOOD SERVICE FUND (FUND 50) Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012




200 000 Support Services 1,456,580.00 1,446,521.25 1,583,954.00




BUDGET LEVY

FUND 73

YEARFUND 10OPERATION DEBT

COMMUNITYSERVICE TOTAL LEVY

DOLLAR % INC.

MILL RATE

MILL % INC.

EQUALIZED VALUATION

VALUATION W/O COMPUTERS

% CHANGE IN EQUALIZED VALUATION

1987-88 $4,526,546 $394,641 $4,921,187 $15.05 $327,097,377

1988-89 $4,699,298 $412,515 $5,111,813 3.87% $15.70 4.35% $325,610,492 -0.4546%

1989-90 $4,978,910 $411,840 $5,390,750 5.46% $16.33 4.03% $330,074,281 1.3709%

1990-91 $5,231,004 $483,191 $5,714,195 6.00% $16.23 -0.64% $352,147,628 6.6874%

1991-92 $5,630,566 $537,908 $6,168,474 7.95% $16.59 2.25% $371,772,411 5.5729%

1992-93 $6,556,064 $549,075 $7,105,139 15.18% $18.26 10.06% $389,073,038 4.6536%

1993-94 $6,793,561 $690,000 $7,483,561 5.33% $17.76 -2.73% $421,288,429 8.2800%

1994-95 $6,432,746 $1,549,945 $7,982,691 6.67% $17.20 -3.17% $464,083,832 10.1582%

1995-96 $6,076,278 $1,357,383 $7,433,661 -6.88% $13.79 -19.81% $538,954,912 16.1331%

1996-97 $4,664,568 $2,687,291 $7,351,859 -1.10% $12.85 -6.83% $572,129,130 6.1553%

1997-98 $5,173,208 $3,094,330 $8,267,538 12.46% $12.85 0.00% $643,388,183 12.4551%

1998-99 $5,118,985 $3,034,300 $8,153,285 -1.38% $11.51 -10.42% $708,321,956 10.0925%

1999-00 $5,297,843 $3,037,898 $8,335,741 2.24% $10.59 -7.99% $790,844,661 $787,022,861 11.6505%

2000-01 $5,863,382 $3,035,980 $8,899,362 6.76% $10.56 -0.31% $848,662,549 $842,847,649 7.3109%

2001-02 $6,422,906 $3,040,141 $9,463,047 6.33% $10.37 -1.77% $917,055,807 $912,411,507 8.0589%

2002-03 $6,693,127 $3,026,019 $9,719,146 2.71% $10.40 0.26% $939,236,591 $934,631,491 2.4187%

2003-04 $6,636,719 $3,028,520 $20,372 $9,685,611 -0.35% $9.90 -4.77% $983,043,612 $978,075,712 4.6641%

2004-05 $6,864,553 $2,947,886 $52,500 $9,864,939 1.85% $9.65 -2.54% $1,027,598,845 $1,022,099,145 4.5324%

2005-06 $5,893,482 $3,345,244 $87,500 $9,326,226 -5.46% $8.65 -10.43% $1,083,470,497 $1,078,774,497 5.4371%

2006-07 $6,329,792 $2,131,922 $103,000 $8,564,714 -8.17% $7.54 -12.73% $1,139,568,744 $1,135,163,744 5.1776%

2007-08 $7,086,077 $2,074,598 $119,000 $9,279,675 8.35% $7.97 5.70% $1,167,737,654 $1,163,652,854 2.4719%

2008-09 $7,064,768 $2,014,973 $169,000 $9,248,741 -0.33% $7.73 -3.01% $1,200,153,029 $1,195,994,129 2.7759%

2009-10 $7,820,641 $2,302,132 $159,000 $10,281,773 11.17% $8.52 10.22% $1,211,860,375 $1,206,737,675 0.9755%

2010-11 $8,645,869 $2,260,589 $309,000 $11,215,458 9.08% $9.57 12.32% $1,176,814,533 $1,172,025,133 -2.8919%

2011-12 $8,689,757 $2,243,005 $300,000 $11,232,762 0.15% $9.22 -3.66% $1,223,927,751 $1,218,805,051 4.0035%

0

4

8

12

16

20

1993-94 1994-95 1995-96

$17.76$17.20

$13.79$12.85 $12.85

$11.51$10.59 $10.56 $10.37 $10.40

$9.90 $9.65$8.65 $8.52

$7.73$7.97$7.54

$9.57

CHANGES IN MIL RATE FOR MAPS

MIL

RA

TE

1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11

BUDGET ADOPTION continuedCOMMUNITY SERVICE FUND (FUND 80) Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012



TOTAL REVENUES & OTHER FINANCING SOURCES 309,000.00 309,000.00 300,000.00


300 000 Community Services 309,000.00 309,000.00 300,000.00


TOTAL EXPENDITURES & OTHER FINANCING USES 309,000.00 309,000.00 300,000.00

PACKAGE & COOPERATIVE PROGRAM FUND (FUNDS 91, 93, 99) Audited 2009-2010 Unaudited 2010-2011 Budget 2011-2012



TOTAL REVENUES & OTHER FINANCING SOURCES 0.00 0.00 0.00

100 000 Instruction 0.00 0.00 0.00



TOTAL EXPENDITURES & OTHER FINANCING USES 0.00 0.00 0.00

FINANCIAL DATA

Balance July 1, 2010 $276,449.77

DEPOSITS

Employer Share-Health $1,016,572.57

Employee Share-Health 68,747.09

Additional Contributions 120,000.00

Investment Interest (est.) 11,165.97

$1,216,485.63

DISBURSEMENTS

WEA/SHP $1,110,319.66

Balance June 30, 2011 $382,615.74

2010-11 2011-2012 DIFFERENCE

LEVY $11,215,458 $11,232,762 $17,304

Revenue Limit $28,623,000 $27,002,600 $(1,620,400)

Chargebacks $7,473 - $7,473

Computer Aid $45,831 $47,212 $(1,381)

Community Service $309,000 $300,000 $(9,000)

Referendum Debt Service $1,933,161 $1,925,122 $(8,039)

Energy Eff. Exemption $342,087 $300,000 $(42,087)

Declining Enrollment Exemption $94,000 $115,700 $21,700

General Equalized Aid $20,047,432 $18,363,448 $1,683,984

$17,304

DIFFERENCE IN LEVY

2011-12

$9.22


SCHOOL DISTRICT BOARD

Board members from left to right: Chuck Bolder, Jen Seliger, Brad Geiss, Lisa Snyder (Superintendent), Lin Kautza, William Jaeger, Meredith Prebeg, Keith Schmelling, Brad Kanitz and Loretta Baughan

2011-12 DISTRICT CALENDAR

September 1 First day of school

September 5 Labor Day No School

October 4 Staff DevelopmentNo School

October 27-28 No School

November 9 Staff Development No School

November 23 Teacher Inservice No School

November 24-25 Thanksgiving Recess

December 23 Start of winter break

January 2 School resumes

January 20 Teacher Inservice No School

March 12 Start of spring break

March 19 School resumes

March 30 Staff Development No School

April 6 Good FridayNo School

April 9Easter MondayNo School

May 28 Memorial DayNo School

June 7Last day of school

Merrill Area Public Schools: 2011-2012 Budget Report20

MERRILL AREA PUBLIC SCHOOLS 1111 N. Sales Street Merrill, WI 54452

Non-Profit Org. U.S. Postage

PAID

Permit No. XX

The Merrill Area Public Schools’ Annual Meeting will begin at 7:00 p.m. on Monday, July 25. The meeting will be held at the Merrill High School auditorium at 1201 North Sales Street in Merrill.

MARK YOUR CALENDARS FOR THE ANNUAL MEETING

MARK YOUR CALENDARS FOR THE ANNUAL MEETING

VOTER ELIGIBILITY

• U. S. Citizen • Age 18 or Older on July 25, 2011 • School District Resident at Least 10 Days

Prior to Annual Meeting

WHY SHOULD YOU ATTEND the SCHOOL DISTRICT ANNUAL MEETING?

• To hear and participate in discussion of the 2011-2012 school district budget

• To help the district formulate educational policy• To vote on the 2011-12 school district levy

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