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Cuba City School District outlines how funds pay for daily operations and special education shortfalls
Summary
In a brief video, Superintendent Aaron Olsson and Business Manager Heather Drestler explain the district's fund structure: Fund 10 covers most day-to-day costs, Fund 27 pays for special education (often supplemented by transfers from Fund 10), Fund 50 runs food service, and separate funds track capital projects and debt.
Aaron Olsson, superintendent of the Cuba City School District, and Heather Drestler, the district business manager, published a short explainer video walking community members and board members through how the district organizes money into legally distinct funds.
"A fund is like a separate bank account," Drestler said, explaining that each fund has a special purpose and generally cannot be used for other items. The presenters said the structure helps keep revenues and expenditures organized and ensures compliance with state rules.
The district identified Fund 10 as the general fund that pays for most day-to-day operations, including staff salaries and benefits, classroom supplies, utilities, transportation and custodial and office costs. "When people say the school budget, they usually mean Fund 10," the presenters said.
Fund 27, the special education fund, covers services such as special education teachers and aides, evaluation and therapy services, and special transportation. Officials said state and federal aid help support Fund 27 but often do not fully cover costs; the district reported that it has transferred about $1 million on average from Fund 10 to Fund 27 over the last five school years because state reimbursement had been roughly 30 percent for these costs and rose to about 42 percent in the current budget.
Fund 50 was described as the food service fund, covering school meals, kitchen staff and related supplies and equipment. The presenters said the district currently operates Fund 50 with a surplus, attributing that to high student participation, but warned that higher food costs or reductions in federal reimbursement could increase pressure on the fund.
Building projects and long-term capital maintenance are tracked in separate funds so they remain distinct from operating expenses. The presenters described Fund 46 as a long-term capital maintenance fund for board-approved projects, Fund 49 as a capital project fund often tied to referendum language (with restrictions that money be spent only on items listed in the referendum), and Funds 38 and 39 as debt service funds used to repay borrowed money and interest.
Olsson and Drestler emphasized that separating funds promotes clarity for the public, the board and auditors and helps the district follow Wisconsin school finance reporting requirements. They directed viewers to the district business office web page for detailed revenue and expenditure reports for the past five school years and said the next video will explain the tax levy.
The video is an informational overview; no board actions, motions or votes were reported in the presentation.
