School Financial Services
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School Financial Services
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Accounting, Auditing and Financial Management
- Aid Payments
- Aids Register
- Audit Requirements
- Budget and Adoption
- CESA Annual Report Information
- County Children with Disability Education Board (CCDEB)
- Debt Reporting Information
- Funds
- Property Value
- PSCP, SNSP & ICS Impacts
- School District Fund Balance Policy
- Standard Tuition
- Wisconsin Uniform Financial Accounting Requirements (WUFAR)
- State/Federal Aid and Grant Programs
- Counting Children
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Reporting to SFS
- Referenda Information
- WISEdata Finance and WiSFiP
- School Finance Reporting Portals
- Additional Reporting Instructions
- Chapter 220 Membership Reporting
- School Level Reporting per Every Student Succeeds Act (ESSA)
- School Calendar - Days and Hours of Instruction
- PI-1500 District Contacts Report
- CESA Annual Reports
- Revenue Limits
- Calendars and Communication
- Statistical
- Presentations and Tutorials
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School District Support
- Pupil Transportation
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School District Reorganization
- Detachment and Attachment of Territories
- School District Consolidation
- Dissolution of a School District
- Creating a New School District
- Territory Annexed to Certain Municipalities
- School District Boundary Dispute Resolution
- Forms and Templates
- History and Orders
- Glossary of School District Reorganization Terms
- School Operations
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Accounting, Auditing and Financial Management
School District Revenue Limits
Overview
Wisconsin Act 16 implemented revenue limits beginning with the 1993-94 school year. A district's revenue limit is the maximum amount of revenue that may be raised through state general aid and property tax for the General, Non-Referendum Debt (authorized after August 12, 1993) and Capital Expansion Funds, also referred to as Funds 10, 38 and 41 respectively. Note that prior to 2001-02, the Community Service Fund levy was included in the revenue limit.
The maximum limit is based upon enrollment changes, an annual per-member increase, and each district's prior year controlled revenue. Upon application and approval by the Department of Public Instruction (DPI), a district may increase its maximum limit by an additional amount for specific exemptions. A district then determines the maximum allowable levy for Funds 10, 38 and 41 by subtracting the DPI-provided October 15 General Aid Certification, aid for exempt computers, and aid for exempt personal property from the district's maximum revenue limit.
Revenue Limits Resources
Revenue Limit Formula
A detailed, narrative explanation of the formula.
DPI Production Revenue Limit Worksheets from Prior Years
Worksheets produced by DPI containing final revenue limit information.
Revenue Limit Worksheets for Budgeting
Prepopulated and executable worksheets for district budget development and planning.
Revenue Limit Excel Executables from Prior Years
Executable spreadsheets to compute Revenue Limits.
Longitudinal Revenue Limit Data
Multi-year Excel spreadsheet displaying individual lines and values for each district from prior years' computations. Instructive in explaining how the Revenue Limit has affected your district over time.
Historical Revenue Limit Information
The Microsoft Excel files below summarize seven key data elements from each year's Final Revenue Limit: district code, district name, revenue limit, general aid certified, allowable levy, over limit amount and under limit amount.