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Sun Prairie budget largely committed before discretionary spending, district finance director says
Summary
Matt Clark, the Sun Prairie Area School District director of business and finance, told a recorded presentation that about 96% of the district’s general and special education funds are committed to fixed or hard‑to‑change costs, leaving roughly 4% flexible for priorities.
Matt Clark, director of business and finance for the Sun Prairie Area School District, told viewers the district’s general fund (Fund 10) and special education fund (Fund 27) are mostly committed to obligations that can’t be changed quickly, leaving little room for new discretionary spending.
Clark said the district groups spending into three buckets: fully fixed costs, reasonably fixed costs and non‑fixed (discretionary) costs. Fully fixed costs — items set by law or driven by external systems — include utilities, required retirement and…
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