Approved at the July 10, 2007 Board Meeting
Budget Hearing and Annual Meeting of the School District of Elmbrook
Dixon Elementary Cafeteria
June 25, 2007
Present: Allgaier, Gehl, Murphy, Sylla, Wartman, and Ziegler;
administrative staff, and approximately 73 electors
Absent: Schwei
The Budget Hearing for the 2007-08 Operating Budget of the School District of Elmbrook was called to order at 7:02 p.m. by President Meg Wartman. Mrs. Wartman thanked everyone attending the Budget Hearing, introduced Board of Education members and top district administrators in attendance at the Budget Hearing, and provided an explanation of procedures for the budget presentation.
Treasurer Cheri Sylla reviewed the 2007-08 budget to include impact of state-imposed revenue caps, District staffing, 2007-08 proposed general fund expenses to include salary and benefits, purchased services, non capital and capital expenses, debt retirement, insurance, and operating transfers out. Dick Brunner asked if operating transfers are part of the general fund and if there are tax dollars applied to this. Bob Borch, Assistant Superintendent for Finance and Operations, reported that this is an accounting procedure required by the State to transfer funds from the General Fund to other funds, primarily to fund 27 and the Special Education fund and that funds are received from property taxes and local aid. Mrs. Sylla reviewed per-pupil cost and revenue sources. Glen Allgaier, Finance and Operations Committee member, reported on the Gift Fund, Special Education Fund, Fund 38 – The Board took action to pay off the District's unfunded liability, the amount that was owed to the Wisconsin Retirement System when the retirement plans were consolidated in 1984, Fund 39-The Referendum Approved Debt Service Fund, Fund 39, Food Service revenues, Fund 73-Private Benefit Trust Fund, Employee Benefit Trust Fund used to record costs associated with benefits paid for eligible retirees--a new fund being establish to conform with the Governmental Accounting Standards Board (GASB) which will require all municipal forms of government to account for retiree costs in a separate manner than done before. Cindy Kilkenny requested the amount of the unfunded liability. Bob Borch was unable to provide the information at the meeting but would provide as soon as possible. Mr. Allgaier continued his report with the Community Services Fund, the General Fund Balance Sheet, and the tax levy rate.
President Meg Wartman concluded the Budget Hearing by stating that the 2007-08 proposed budget shows general fund expenditures of $82,445,717 with expenditures in other funds totaling $22,537,665, and the resulting tax levy of $73,794,846.
The Budget Hearing concluded at 7:52 p.m.
The Annual Meeting was called to order at 8:01 p.m. by President Meg Wartman in accordance with Wis. Stats. 120.08. The Pledge of Allegiance was recited. Clerk Bob Ziegler read the official meeting notice.
President Meg Wartman requested nominations for Chairperson of the meeting. Karen Rinaldi nominated Jack Shaw. Being there were no further nominations from the floor, nominations were closed. Mr. Shaw's nomination as Chair of the Annual Meeting carried on a voice vote. The meeting was turned over to Mr. Shaw at 8:06 p.m. Mark Kapocius, District Human Resources Manager, was introduced as Legal Counsel and Parliamentarian. Mr. Shaw reviewed rules governing speaking and voting during the Annual Meeting, introduced tellers Bil Zahn, Connie Menchal, Amy Smith, and teller chair, Jan Watter, and thanked registrars, Pat Felde, Robyn Martino, Cindy Leiler, Michele Trawicki, and Su Edington.
Motion by Bob Ziegler to approve the Annual Meeting agenda. Seconded by Meg Wartman and carried on a voice vote.
Superintendent Matt Gibson reported on student achievement results for Wisconsin Knowledge and Concepts Exams for grades 4, 8, and 10, Average Yearly Progress (AYP) District Dashboard, and ACT test scores. President Meg Wartman provided a high school facilities update to include the work of the High School Facilities Next Steps Steering Team to date.
Motion by Bob Ziegler that the electorate authorizes the reimbursement of actual and necessary Board members' expenses for travel outside the school district in the performance of duties. Seconded by Mary Altschaefl. Mr. Shaw reported that the budget for actual and necessary Board members expenses for travel outside the school district in performance of duties for 2007-08 is $1200. The motion carried on a voice vote.
Motion by Cheri Sylla that the 2007-08 salary for each Board member remains at $3600. Seconded by Marla Weiss. Amendment by Patrick Murphy to increase the salary to $4600. Seconded by Don Siegfried. The amendment failed on a voice vote. Amendment by Marie Kusterman to increase salaries by $500 to $4100. Second from the floor. The amendment failed on a voice vote. The motion that Board member's salaries remain at $3600 carried on a voice vote.
Motion by Tom Gehl that a tax levy of $69,336,436 be approved for the General Fund; that a tax levy of $617,856 be approved for the Non-Referendum Debt Service Fund; that a tax levy of $3,717,490 be approved for the Referendum-Approved Debt Service Fund; and that a tax levy of $123,064 be approved for the Community Service Fund to support the School District of Elmbrook's 2007-08 budget. Seconded by Dick Brunner. The motion carried on a voice vote.
Mr. Shaw adjourned the Annual Meeting at 8:59 p.m.
/s/Meg T. Wartman, President