Wisconsin School Funding
- School districts use a fund accounting system meaning revenue generated for one purpose can't be used for a different purpose.
- School districts have to follow statutes to provide services to meet all students' educational needs. Many school district expenses can't be cut out of the budget.
- School districts primarily receive income from two sources: state general aid and local property taxes using a revenue limit formula.
- When revenue is not enough to meet expenses, one of the few options is for a school district to use an operating referendum.
Watch these videos then attend a community information session or ask a question.
Revenue Limit Per Pupil Adjustment History
Until 1993, the state adjusted the revenue limit based on inflation (Consumer Price Index). Click here to see a history of Revenue Limit Adjustments to Base Revenue. Note the per-pupil revenue limit adjustments since 2011.
What is an Operating Referendum? (video)
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