1. Baraboo School District 2010 Budget Hearing & Annual Meeting Monday, July 26, 2010 Jack Young Middle School

2. Johnson and Block

3. Budget Process Timing vs. Funding JanuaryFebruaryMarchApril MayJuneJulyAug SeptemberOctoberNovemberDecember Admin Team works on Budget to Submit to the Board Board Votes on BudgetAnnual Meeting Second Friday Pupil Count Final Revenue for 2009 Received Third Friday Pupil Count Certified Equalized Value Equalized Aid Allowable Revenue Cap Certify LevyFirst Revenue for 2010 Received First Estimated Revenue for 2010 Received Revenue for 2009 Received

4. Mill Rate Calculation 3 rd Friday Pupil Count Certified Equalized Value Equalized Aid Allowable Revenue Cap Certify levy by November 1st

5. Fund Descriptions Government Funds – Regular and Special Education Trust Funds – Bequests & Employee Benefits Debt Service Other – Food Service – Student Funds – Community Service (pool, drivers ed, kid stop)

6. Revenue $32,160,008

7. Local Revenue – Property Taxes FUND Unaudited 2009-2010 Budget 2010-2011 General Fund11,558,607.2811,795,721.00 Referendum Debt Service Fund1,621,311.001,743,302.43 Non-Referendum Debt Service Fund242,049.00246,157.55 Capital Expansion Fund0.00 Community Service Fund302,490.00261,277.00 Total School Levy13,724,457.2814,046,457.98 Percentage Increase– Total Levy From Prior Year 8.09%2.35%

8. Historical Mill Rate Review *

9. Mill Rate Comparison -- 2009 Wisconsin DPI Website

10. Expenditures $32,814,609

11. Expenditure Review Additional Expenditures for 2010-2011 $100,000 Curriculum $100,000 Technology $350,000 Maintenance

12. 2010-2011 Budget Reductions Two Administrator Positions Eliminated (Human Resources and Community Education) Reduction in Staff Benefits (Assistants and Administrators) Wage Freeze (Secretarial Staff and Custodial/Maintenance Staff)

13. Per Pupil Expenditures -- 2009 Wisconsin DPI Website

14. Other Fund Activity Fund 50 – Food Service $1,268,000 Fund 80 – Community Service – Pool $275,077 – $97,400 Revenue – Drivers Ed $105, 513 - $48,000 Revenue – Ag Ed$15,395 – Kid Stop - $171,000 - $200,000 revenue

15. Fund 30 – Debt Service

16. FAQ’s - BUSING $ 1,063,572 Total Cost of Busing Students 34 Routes 1,578 Students 306,000 Miles $674 per student per year $3.48 per mile

17. FAQ’s – Food Service 400 Students per day eat breakfast 2,300 Students per day eat lunch 41% of our Students qualify for Free or Reduced breakfast/lunch/milk

18. FAQ’s – 4K $388,658 Total Cost of Program 141 Students Currently Enrolled for 2010-11 $354,191 Revenue (Enrollment and Grant) $ 2,756 Cost per 4K Student $ 11,983 Cost per Student—All Students

19. FAQ’s – Maintenance Maintenance Budget: $3,127,783 – 113 Acres of Lawn, Grounds, Fields and Parking Lots – 10 Acres of Roof – 552,000 square feet floor space within buildings – $1.00/Square foot Utilities cost

20. Thank you for attending the 2010 Budget Presentation School Board Finance Committee: Sean McNevin, Chairperson Gary Cummings, Board Member Scott Frostman, Board Member