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Experts brief Germantown trustees on WUFAR, revenue limits, equalization aid, grants and how enrollment drives district revenue
Summary
As part of a multi‑session financial series, CESA 1 director Sarah Viera explained WUFAR fund structure, revenue limit calculations, the three‑tier equalization aid formula and the budgetary effects of open enrollment and school vouchers; presenters showed Germantown's 2025‑26 revenue limit authority and noted voucher spending of about $2.5 million in the most recent public data.
Trustees spent much of Tuesday's meeting in a financial education series that walked through how school finances are structured and why student counts matter to district revenue and local property tax rates.
Sarah Viera, director of business services at CESA 1, led a multipart presentation on WUFAR fund accounting, revenue limits and equalization aid. She recapped the fund categories districts use — fund 10 (general operating), fund 27 (special education), funds 30/38/39 (debt service), funds 40/41/46 (capital) and fund 50 (food service) — and urged strategic use of non‑operating funds and multi‑year budgeting to protect instructional dollars.
On revenue limits, Viera showed Germantown's base revenue for 2025‑26 (~$43.6 million), a max revenue per member near $11,652 and nonrecurring exemptions of about $3.2 million that together yield a revenue limit authority of roughly $47.49 million. She emphasized that revenue limit authority is history‑based and therefore lags inflation and immediate cost pressures.
Viera also explained Wisconsin's three‑tier equalization aid formula (primary, secondary and tertiary ceilings and guarantees). For 2025‑26 Germantown's shared cost per member (~$11,366) places most aid in the secondary tier; the district sits close to the secondary ceiling so small changes in expenses, membership or property value can push it into or out of negative tertiary aid, which affects levy pressure.
The presentation covered grants and federal accountability (Title programs, IDEA, Perkins, National School Lunch Program) and private school set‑aside requirements. District staff noted title allocations (Title I roughly $100,000) and explained that the district manages federal procurement and compliance for any participating private schools.
On enrollment, Viera reviewed how membership is counted (September, January counts, plus summer school and voucher considerations), showed Germantown's aid membership (4,035 in the last public run) and highlighted how open enrollment and voucher programs shift revenue. CESA data cited about 45.4 FTE in special‑needs vouchers (~$685,000) and 157.1 FTE in choice vouchers (~$1.8M) in the most recent published year, for a combined voucher outlay near $2.5 million that the district budgets and levies for.
Board members asked follow‑ups about TIF impacts on equalized value, the timing of revenue changes as development comes on line, and how to use forecasting to plan for facilities and staffing.
Viera said the series will continue with debt and other topics in upcoming meetings.
