Fund 80 – Community Fund 80 – Community Service FundService Fund

Jerry Landmark, Assistant DirectorJerry Landmark, Assistant Director

School Financial Services TeamSchool Financial Services Team

Fund 80: Community Service Fund

This information and the information on our website is designed to provide school districts with general guidance regarding community service fund activities. It is based on the DPI Finance Team’s interpretation of the statutes. We advise districts to seek legal counsel should they question either the information or the interpretation.

Fund 80: Community Service Fund

Our goal today is to: Provide you with some basic

information about Fund 80; Make you aware of things to consider

that may help you determine if a program or service is appropriate for Fund 80.

Fund 80: Community Service Fund State Statute 120.13(19)

COMMUNITY PROGRAMS AND SERVICES. 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 costs of such programs and services. Costs associated with such programs and services shall not be included in the school district’s shared cost under s. 121.07(6)

Fund 80 – a few “simple” questions…

How does a district establish Fund 80? How does a Fund 80 work? What are the advantages and disadvantages of a

Fund 80? What are some common Fund 80 programs? What expenditures can a district have in Fund

80? How does Fund 80 affect revenue limits and aid? What should a district be aware of when

establishing a Fund 80? Do you have any recommendations for what is

appropriate in Fund 80? What happens when someone questions a

district’s use of Fund 80?

How does a district establish Fund 80?

The School Board establishes the fund per state statute 120.13(19);

It must meet budget requirements per statute 65.90;

If an operational levy is needed, it must be adopted at the annual meeting per statutes 120.10(8) and 120.12(3).

How does a Fund 80 work?

A school board determines the amount of dollars it will support for Community Service Programs;

It adds that amount to the district levy, above and beyond other levies such as Fund 10, 38, 41 and 49.

What are some advantages of using Fund 80?

It provides district support for community programs, allowing the district to be more accessible to it’s community;

It’s outside the revenue limit, which may free up Fund 10 dollars for instructional uses.

What are the disadvantages of using Fund 80?

It’s outside the revenue limit, which adds additional dollars to a district’s levy;

As a result it sometimes gets greater scrutiny;

It sometimes causes accounting issues.

What are some common Fund 80 programs?

RecreationalRecreational After-school swimming After-school swimming Softball & basketball leaguesSoftball & basketball leagues

Adult EducationAdult Education

Community LibraryCommunity Library

After School Day CareAfter School Day Care

What expenditures can a district have in Fund 80?

Non-instructional expenditures, and can include salaries and benefits in some cases;

Refer to the WUFAR Accounting Requirements for specific coding.

The levy for Fund 80 was removed The levy for Fund 80 was removed from revenue limit control starting from revenue limit control starting in the 2000-01 school year; in the 2000-01 school year;

(121.91(2m)(e)(1)(121.91(2m)(e)(1)

As a result, the Fund 80 levy is As a result, the Fund 80 levy is completely funded by local completely funded by local taxpayers.taxpayers.

It has never been a factor in the It has never been a factor in the equalization aid calculation.equalization aid calculation.

How does Fund 80 affect revenue limits and equalization aid?

What should a district be aware of when establishing a Fund 80? State Statute 120.13(19)COMMUNITY PROGRAMS AND SERVICES.

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 costs of such programs and services. Costs associated with such programs and services shall not be included in the school district’s shared cost under s. 121.07(6)

What should a district be aware of when establishing a Fund 80?

Is the program outside the usual instructional program?

Is the program open to everyone in the community? (age appropriate)

Is the program fee supported? Are program expenditures directly

related to the activity included?

What should a district be aware of when establishing a Fund 80?

If you can say “yes” to all those If you can say “yes” to all those questions, the program may be questions, the program may be appropriate for inclusion in Fund appropriate for inclusion in Fund 8080..

What should a district be aware of when establishing a Fund 80?

……in general, if it involves an activity in general, if it involves an activity that provides instruction and that provides instruction and supporting services to K-12 pupils, supporting services to K-12 pupils, including extracurricular including extracurricular activities…..activities…..

…….it’s probably not appropriate for .it’s probably not appropriate for Fund 80.Fund 80.

Do you have any recommendations for what is appropriate in Fund 80?

The program should be: outside the usual instructional

timeframe; open to everyone in the community;

(age appropriate) fee supported; expenditures are directly related to

the activity included.

Do you have any recommendations for what is appropriate in Fund 80?

We recommend these activities and We recommend these activities and costs costs notnot be accounted for in Fund be accounted for in Fund 80:80: District and Building Administration; Facilities used primarily by the

instructional program; Expenditures for the welfare and safety

of pupils and staff involved with K-12 instructional programs.

Do you have any recommendations for what is appropriate in Fund 80?

We recommend these activities and We recommend these activities and costs costs notnot be accounted for in Fund be accounted for in Fund 80:80: Custodian Costs; Security Services; Utility Costs…

…………unless directly associated with the program unless directly associated with the program and fully documented, pro-ration of costs is not and fully documented, pro-ration of costs is not recommended.recommended.

Do you have any recommendations for what is appropriate in Fund 80?

Key question – if the program in Fund 80 ended, would some of the costs shift to Fund 10? For example:

If custodial costs included in Fund 80 – if the custodian didn’t have to clean up after the program, would he/she have hours reduced?

If utility costs are included in Fund 80 – would costs be shifted to Fund 10?

Do you have any recommendations for what is appropriate in Fund 80?

We recommend a district We recommend a district notnot charge off part of the cost of charge off part of the cost of construction or debt service for construction or debt service for educational facilities, even if educational facilities, even if the facility may be used by the the facility may be used by the community. An exception may community. An exception may be if the facility is not being be if the facility is not being used for any instructional used for any instructional purposes, but only for purposes, but only for community recreation.community recreation.

Do you have any recommendations for what is appropriate in Fund 80?

We recommend a district We recommend a district notnot charge charge construction or infrastructure construction or infrastructure maintenance costs, like sidewalk maintenance costs, like sidewalk and parking lot repair, even if it and parking lot repair, even if it may at times be used by the may at times be used by the community.community.

Do you have any recommendations for what is appropriate in Fund 80?

Facility Rental should not be Fund 80 Statute 120.13(17) allows a district to

grant use of its facilities if such use does not interfere with school purposes or school-related activities and it involves a group that is not under the control of the school board;

A district can charge fees as long as they don’t exceed actual costs;

Facility Rental fees are recorded in the Facility Rental fees are recorded in the general fund, not in Fund 80.general fund, not in Fund 80.

What happens when someone calls us to question a district’s use of Fund 80?

The consultant refers them to the website which has a letter and PowerPoint presentation that details the department’s recommendations;

The consultant refers them to the district administration for further information.

Questions?

Check our website at:http://dpi.wi.gov/sfs/index/then click on “Community Service Fund” on the left-hand sidebar, or call Jerry Landmark at 608-267-9209Jerry Landmark at 608-267-9209

...ever stop to think, and forget to start again…?...ever stop to think, and forget to start again…?