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Arrowhead presenter: Wisconsin school finance is a ‘puzzle,’ revenue limits control most district funding
Summary
Jeff Gross, Arrowhead UHS School District director of business services, gave a plain-language briefing on Wisconsin public school finance, explaining how revenue limits, membership counts and state equalization aid shape local tax levies, fund accounting and district budgets.
Jeff Gross, director of business services at Arrowhead UHS School District, told a community audience that Wisconsin public school finance is complicated but governed by a few core rules that local boards must understand. Gross summarized how a district’s revenue limit, the statewide equalization aid formula and membership counts determine how much a district can raise and how much of that total must come from local property taxes.
Gross said the presentation was intended to “enhance awareness and basic understanding of the Wisconsin Public School Finance system” so board members can better explain budgets to residents. He called it “the school finance puzzle” and repeated that much of a district’s operating revenue is set by state rules: in his words, “they control the 80%. We’re running the 20%.”
The nut of Gross’s briefing: a district’s revenue-limit authority (he said Arrowhead’s was “just over $24,000,000” for the current budget) is computed by multiplying a membership count by a…
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