1. Clinton Community School District 2012-13 Budget Hearing and Annual Meeting

2. 2012-13 Budget Hearing

3. Ch. 65.90 Wis. Stats, states that common school districts must hold the public budget hearing at the time and place of the annual meeting. Residents have an opportunity to comment on the proposed budget.

4. Budget Presentation Key Assumptions Key Assumptions Significant Factors Significant Factors Development of Budget Development of Budget Focus and Highlights Focus and Highlights

5. Key Assumptions BOE support to maximize levy authority BOE support to maximize levy authority Declining Enrollment Pattern Declining Enrollment Pattern Unchanged Property Valuation Unchanged Property Valuation Conservative Equalization Aid Estimate Conservative Equalization Aid Estimate (taking into account underspending in 2011-12)

6. Significant Factors in Budget Revenue Limit Resource Decrease Revenue Limit Resource Decrease Resident Student Counts Up Slightly Resident Student Counts Up Slightly Equalization Aid Decrease Equalization Aid Decrease Open Enrollment Numbers Increase Open Enrollment Numbers Increase

7. Development of Budget Revenue Limit Computation 1.) Prior Year Levy and Equalization Amounts$ 10,756,658 2.) Base Membership (09,10,11 Sept. + 40% Summer School)1,124 3.) Base Revenue Per Member (Line 1 ÷ Line 2)$9,569.98 4.) Per-Member Change+$50.00 5.) Maximum Revenue Per-Member (Line 3 + Line 4)$9,619.98 6.) Current Membership (10, 11, 12 Sept. + 40% Summer Schl)1,103 7.) Maximum Revenue (so far) (Line 5 x Line 6)$10,610,838 8.) Recurring Exemptions$113,470

8. Revenue Limit Computation 9.) Limit with Recurring Exemptions$10,724,308 10.) Non-Recurring Exemptions (declining enrollment)$202,020 11.) Revenue Limit with All Exemptions$10,926,328 12.) Estimated October 15 General Aid Certification$7,563,480 13.) Total Levy for 10,38 (Non-Ref Debt),41 + Computer Aid $3,362,848 15.) Total Levy for 39 (Ref Debt), 80 (Com Service), Chargeback $1,417,629 17.) Total Levy + Computer Aid (13 + 15)$4,780,477 18.) Estimated Computer Aid-$3,816 20.) Total Levy (17 – 18)$4,776,661 Est Fall, 2012 Taxable Property Value$395,914,775 Estimated EQUALIZED Tax Rate (20 ÷ Taxable Value)12.06 mils

9. Membership Trends

10. Open Enrollment 3 rd Friday September Data 2007-082008-092009-102010-112011-122012-13 In899295111127137 Out272639414330 Net+ 62+ 66+ 56+ 70+ 84+ 107

11. Revenue Limit Effect on Resources “Line 11” $ Change Net OE 2000-01$8,864,381- $71,938 2001-02$9,153,897+ $289,516- $66,137 2002-03$9,559,923+ $406,026- $86,061 2003-04$9,976,909+ $416,986- $61,788 2004-05$10,372,319+ $395,410- $30,036 2005-06$10,688,408+ $316,089+ $58,000 2006-07$10,977,958+ $289,550+ $192,007 2007-08$11,310,527+ $332,569+ $386,659 2008-09$11,516,424+ $205,897+ $431,509 2009-10$11,644,324+ $127,900+ $376,849 2010-11$11,706,766+ $62,442+ $488,969 2011-12$10,995,908- $710,858+ $623,792 2012-13$10,926,328- $69,580+ $660,827

12. Equalization Aid October 15 Certification $ Change from Prior Year % Change from Prior Year 2000-01$5,686,957 2001-02$6,452,821+ $765,86413.47% 2002-03$6,873,667+ $420,8466.52% 2003-04$7,395,672+ $522,0057.59% 2004-05$7,775,838+ $380,1665.14% 2005-06*$8,295,585+ $519,7476.68% 2006-07*$8,424,149+ $128,5641.55% 2007-08$8,655,717+ $231,5682.75% 2008-09$8,675,405+ $19,688.23% 2009-10$8,489,900- $185,505-2.14% 2010-11$8,377,958- $111,942-1.32% 2011-12$7,541,778- $836,180-9.98% 2012-13 (est.)$7,563,480+ $21,7020.29%

13. The Budget School District Funds 10General Fund Used to record district financial activities for current-year operations.

14. School District Funds 20 Special Project Funds 21 Special Revenue Trust Fund (Gifts and Donations from Private Parties) 27 Special Education Fund ( Exceptional Educational Needs)

15. School District Funds 30Debt Service Funds Used to record transactions related to general obligation debt – irrepealable tax levy and principal & interest expense. 38 Non-Referendum Debt Service Levy 39 Referendum-Approved Debt Service Levy

16. School District Funds 50Food Service Fund Federal regulations require separate accounting for Food Service. Fund deficit must be eliminated through transfer from the General Fund. Fund balance must be retained for use in Food Service.

17. School District Funds 73 Employee Benefit Trust Fund Used to record transactions for the District formally-established benefit pension plan. Other Post-Employment Benefits (OPEB)

18. School District Funds 73 Employee Benefit Trust Fund July 1, 2008 Valuation of OPEB Liability: $5,029,239 July 1, 2010 Valuation of OPEB Liability: $3,480,065 OPEB Trust as of June 30, 2012 Amount in the Trust:$165,759.65 Contributions Since Last Annual Meeting:$100,000 Disbursements Since Last Annual Meeting:$0 Investment Return (Interest Revenue):$1,949.32 Investment Manager: MidAmerica Administrative and Retirement Solutions, Inc.

19. School District Funds 80Community Service Fund Used to record transactions related to the use of district property for civic purposes. Examples of activities could include adult education, community recreation programs, and/or day care services. (HS weight room)

20. Focus and Highlights 1.5% Across-the-board salary increase 1.5% Across-the-board salary increase Lane (education) movement, no step Lane (education) movement, no step Insurance premium sharing increase to 10% (certified) and 6% (classified) Insurance premium sharing increase to 10% (certified) and 6% (classified) Employer WRS contribution, 5.9% until Jan 1, 6.65% thereafter Employer WRS contribution, 5.9% until Jan 1, 6.65% thereafter 2 New buses, 1 new van 2 New buses, 1 new van + $20,000 curriculum + $20,000 curriculum + $15,ooo Project Lead the Way + $15,ooo Project Lead the Way $200,000 Building projects completion $200,000 Building projects completion

21. Fund 10 - General Fund Balance Sheet

22. Fund 10 - General Fund Revenues

25. Fund 10 - General Fund Expenditures

26. Fund 20 – Includes Special Education Fund

27. Long Term Debt As of June 30, 2012 Remaining principal on current building projects - (2/1/2004 & 12/2/2011 issues) $10,000,000. Remaining principal on current building projects - (2/1/2004 & 12/2/2011 issues) $10,000,000. Remaining principal on unfunded pension liability - $950,000. Remaining principal on unfunded pension liability - $950,000. TOTAL OUTSTANDING LONG-TERM DEBT $10,950,000

28. Indebtedness

29. Funds 38 & 39 - Long Term Debt Funds

30. Fund 50 - Food Service Fund

31. Fund 80 - Food Service Fund

32. Fund 90 – Package & Cooperative

33. All-Fund Tax Levy

34. District Data History and Trends

35. General Fund Revenues 2012-13 School Year

36. General Fund Expenditures 2012-13 School Year

37. Special Education Fund Revenues 2012-13 School Year

38. Special Education Fund Expenditures 2012-13 School Year

39. Clinton Tax Value Information By Municipality

40. Clinton Tax Levy Information By Municipality

41. Clinton Levy Rate Compared to State Average

42. 2012-13 Annual Meeting

43. Mission Statement The Clinton Community School District, proud to be in partnership with family and community, is committed to ensure that all students receive a solid education foundation in a safe environment that fosters and sustains lifelong learning and empowers students to be contributing members of our global society.

44. Board of Education Randy Gracyalny Randy GracyalnyPresident Jill Gunderson Jill Gunderson Vice President Thomas Howard Thomas HowardClerk Evelyn Propp Evelyn ProppTreasurer Kenneth Luety Kenneth Luety Robert McConnell Robert McConnell Cathy Wendtland Cathy Wendtland

45. Administrative Staff Donald Childs, District Administrator Donald Childs, District Administrator Nichole Erickson, High School Principal Nichole Erickson, High School Principal Robert Parker, Middle School Principal Robert Parker, Middle School Principal Joseph Bellante, Elementary Principal Joseph Bellante, Elementary Principal LeeAnn Grahn, Director of Pupil Services LeeAnn Grahn, Director of Pupil Services Karen Kucharz Robbe, Business Manager Karen Kucharz Robbe, Business Manager

46. Supervisory Staff Robert Butler, Director of Building, Grounds & Transportation Robert Butler, Director of Building, Grounds & Transportation Julie Cornelius, Food Service Manager Julie Cornelius, Food Service Manager Ray Vance, Athletic Director Ray Vance, Athletic Director

47. 1. Meeting Called to Order Randy Gracyalny, Board President 2. Pledge of Allegiance 3. Election of a Chairperson 4. Clerk’s Report and Approval of 2011 Annual Meeting Minutes 5. Treasurer’s Report Agenda

48. 6. Superintendent’s Report 7. Introduction of New Business 8. Set Salaries of School District Officers Present Salaries: President $1,000 Clerk $ 800 Treasurer$ 800 Members$ 800 9. Levy a School Tax for the Ensuing Year Agenda

49. 10. Resolution to Operate a School Lunch Program 11. Resolution Authorizing a Levy in Fund 80, Community Service Fund 12. Resolution to Dispose of Property 13. Entertain Any Other Matters Provided by Law Related to the Management of School District Affairs 14. Approve Date of Next Annual Meeting 15. Adjournment Agenda