ACTIVE CITIZENS FOR EDUCATION
WHITE PAPERS ON
Purpose: to present
independent information and analyses about key educational issues concerning
curriculum, instruction, administration and operation of concern to the Madison
Metropolitan School District and to the community-at-large.
The reader is requested to keep in mind that as additional
information becomes available these papers will be updated.
COMMUNITY SERVICE FUND (FUND 80)
Background: The Community Service Fund is used as an administrative
and accounting mechanism for activities such as adult education; community
recreation programs, such as evening swimming pool operation and softball
leagues; elderly food service programs, non-special education preschool; day
care services; and other programs which are not elementary or secondary
educational programs but have the primary function of serving the
community. Expenditures for these
activities, including cost allocations for salaries, benefits, travel,
purchased services, etc. are to be paid from this Fund to the extent
feasible. The district may adopt a
separate tax levy for the Fund.
Building use fees charged for utilities and other operational costs must
be charged in the General Fund if no cost allocation was made for these to the
Community Service Fund.
Statutory Authority: 120.13(19) Community Programs and
Services – “A school board may establish and maintain community education,
training, recreational, cultural or athletic programs and services, outside the
regular curricular and extracurricular programs for pupils, under such terms
and conditions as the school board prescribes. The school board may establish and collect fees to cover all
or part of the cost of such programs and services. Costs associated with such programs and services shall not
be included in the school district’s shared cost under 121.07(6).”
The Fund 80 property tax levy was removed from revenue limit
control (cap) starting in the 2000-01 school year (121.91(2m)(e)1). The tax levy for Fund 80 has never been
a factor in the equalization aid calculation. This means that Madison, as a
high property value community/school district, does not pay into the state any
extra revenue related to the Fund 80 tax levy in order to help equalize state
aid to poorer or lower property value districts as Madison does for the tax
levy under the state imposed revenue cap.
Description: It is NOT “Community Service” if
general, it involves activities that provide instruction and supporting
services to K-12 pupils
- It is
part of a regular instructional program
- It is
only open to pupils enrolled in the district
includes operational costs that support K-12 educational activities
incurs costs not specifically identified with community service activities
School Fund 80 Fund
80 Tax Tax Revenue/ Equalized Property Mil Rate
Year Budget Revenue Budget
Ratio Valuation Base_____________
m 61% $13.5
m 71% $14.9
m 82% $16.1
m 93% $16.8
expenditures for the Community Services Fund (80) have grown from $3.8
million to $8.2 million in five years.
percent of the expenditures supported by the property tax levy (outside
the statutory revenue cap) has grown from 61% to 93% in four years. This growth in property tax
revenue support is a result of reductions in the amount of grants, fees
and other sources of income received to support Fund 80.
the mil rate has decreased, the tax revenues have increased due to the
continuing rise of the equalized property valuation base.
Questions to Consider upon Reviewing the Data:
charges to this fund made to avoid the revenue limits in the general fund?
criteria is used to determine a program or service should be included in
Fund 80 and not in the regular district budget?
the Board fulfill its responsibility for making policy decisions that
program operations should be subsidized by a separate community tax levy?
Fund 80 oversight and policy direction is provided by the MMSD Board of
programs and services have been transferred from the MMSD general fund to
what is attributed the growth in Fund 80 over the past five years?
is the cost of the separate tax levy for Fund 80 over and above the tax
levied under the revenue cap?
are the priorities determined to spend money for programs and services in
programs evaluated on an annual basis? By whom? To whom reported?
the State Department of Public Instruction (DPI) review or monitor the
District’s use of Fund 80?
all current Fund 80 programs “community programs” or part of MMSD’s
the District utilize property tax revenues to provide after school child
the District subsidize rent, utilities and custodial services for private
child care providers to provide after school child care in school
the District use tax revenues to purchase after school services from
private providers for students eligible for fee waivers (students who
qualify under federal free and reduced lunch guidelines?)
fees charged for the Madison School and Community Recreation (MSCR)
program cover all of the costs associated with the program?
the school district continue to run the MSCR program? Should the district examine how a
partner relationship with the city and county might better serve the
was obtained from the web sites of the Department of Public Instruction
(DPI) and the Madison Metropolitan School District (MMSD). The address for the DPI web site
for the Community Services Fund is www.dpi.state.wi.us/dpi/dfm/sfms
then click on “Community Service Fund” on the left-hand side bar.
The address for
the MMSD web site is www.madison.k12.wi.us
Citizens for Education (ACE)
is a Madison based non-profit, non-partisan organization committed to
identifying, analyzing and presenting reliable information about issues
concerning curriculum, instruction, administration and operation of the
Madison Metropolitan School District. It is expected this information will assist in
stimulating widespread public debate and increasing enlightened
decision-making by the public and policy-makers to enhance the
effectiveness, efficiency and performance of the Board of Education,
administration, staff and pupils of the District. Contact: ACE, Don Severson,
President at P.O. Box 2153, Madison, WI 53701; 608/238-8300; email@example.com
For further information please refer to these additional
documents by Active Citizens for Education:
“Comparative Performance Results” chart of academic test
“District Administration Costs & Administration Staffing
Levels” comparing MMSD with four peer districts.
“Retention Rates: Comparatives to MMSD”
“Per Pupil Costs” comparing MMSD with four peer districts.