Wisconsin's Common School Fund - Questions and Answers

DECEMBER 2007

What is the Common School Fund?

It is one of the State Trust Funds managed by the Board of Commissioners of Public Lands (BCPL) and available for loans to school districts and municipalities. The interest earned on the loans is disseminated as Library Aid each year to public school districts for the purchase of school library materials.
How is the allocation to school districts calculated?

The allocation is based on the number of persons age 4-20 residing in the district on the preceding June 30 as reported by school districts to DPI. Because not all persons between ages 4 and 20 are enrolled in public schools, the per student amount received by districts may be higher.
When do districts receive this Library Aid?

The Board of Commissioners of Public Lands sends an estimate of the Common School Fund Library Aid to the state superintendent in early January. DPI informs school districts of their individual Library Aid allocation estimate on or about January 10. The final allocation amount is determined and payment is sent to school districts by May 1.
When must the Common School Fund Library Aid allocation be spent?

The entire allocation must be spent by June 30 of the school year in which it was received.
For what may Common School Fund money be used?

Section 43.70(3) of the Wisconsin statutes says: "Moneys distributed under this section may be expended only for the purchase of instructional materials from the state historical society for use in teaching Wisconsin history and for the purchase of library books and other instructional materials for school libraries, but not for public library facilities operated by school districts under 43.52, in accordance with rules promulgated by the state superintendent. In addition, a school district may use up to 25 percent of the moneys received in a fiscal year under this section to purchase school library computers and related software if the school board consults with the person who supervises the school district’s libraries and the computers and software are housed in the school library. Appropriate records of all purchases under this section shall be kept and necessary reports thereon shall be made to the state superintendent." The allocation can be spent only for the following items, and only if they are part of the collection of materials housed in and circulated from the library media center. The person supervising the school district’s libraries is the school district’s designated certified library media coordinator as per Wisconsin Administrative Code PI 8.01(2)(h). As per statute, only computers for the school library may be purchased and “related software” refers to that which comes pre-installed on the computer at the time of purchase.
Item WUFAR Object Code
Wisconsin Uniform Financial Accounting Requirements (WUFAR) assigns numbers to identify both the objects purchased and the functions for which they are used. The library media program function code is 222 000. Information on WUFAR is found at http://dpi.wi.gov/sfs/wufar.html.

Note that the Common School Fund may not be used to purchase textbooks, workbooks or any materials that are restricted to use in classrooms or are for the use of one curriculum or content area except for those resources purchased from the state historical society for use in teaching Wisconsin history.
Does "materials for school libraries" include materials for use by teachers as well as students?

Yes, as long as they are accessible to students in the school's library media center and are not textbooks, workbooks or other non-eligible items. For example, magazines ordered for a specific teacher or department and kept in a teacher’s office or workroom are not library materials, nor are sets of student magazines ordered for classroom use.
What does "housed in the library media center" mean?

It means that the materials are shelved in the library media center, catalogued according to professionally accepted standards, and accessible to anyone, for the lifetime of the materials, except when borrowed by a teacher or student for a normal loan period. A normal loan period would include extended loan periods, when materials may be placed in a classroom for a special project. However "year long loans" would not qualify as a normal loan period. Items kept most of the year in a classroom or departmental office are not accessible and therefore they are not library materials.
What does accessible mean?

It means that any student or teacher may borrow the item from the library media center.
How much should a school district supplement, from its own tax revenues, the Library Aid allocation it receives from the Common School Fund?

No amount is specified in the law, but a school district should not rely on the Common School Fund for all library purchases as the amount varies from year to year and the CSF cannot be used to purchase many items and resources essential to the operation of the library media center and its program. The Common School Fund provided $23.08 per census child ages 4-20 residing in the district in the 2006-07 school year.
What accountability is there to see that the Common School Fund is being spent properly?
1. The required School District Annual Report gives specific instructions that the total amount spent for library materials district wide "must equal or exceed ... the amount of aid received from the Common School Fund." If a district does not expend the entire Common School Fund within Function 222000 Object 430, it will be required to provide additional detail in the Financial Annual Report for expenditures coded in Object Codes 550 and 560. Those districts required to have a federal and state single audit will have those objects reviewed by their external auditors on an annual basis.
2. Each year the financial aids staff of the Department of Public Instruction compares the amount each district spent with the amount it received. The school districts not spending the entire Common School Fund Library Aid allocation for the correct materials are informed of the discrepancy and followed up until the districts can show that they have spent the entire amount appropriately. In most cases, the districts add the difference to their current year's library media budget.
3. The Division for School Financial Services posts the allocations on their Common School Fund web page--http://dpi.wi.gov/sfs/comsch.html.
4. Occasionally the State Superintendent issues a bulletin to all school district administrators informing them of changes in Common School Fund regulations or reminding them of the need for building strong collections of instructional materials.
Can the Common School Fund be used to pay personnel costs related to the processing of library materials?

No. The cost of processing media is not eligible for Common School Fund reimbursement, but should be classed in object code 310, personal services.
Can the Common School Fund be used to pay for the cost of shelf ready, pre-processed materials?

Yes. To purchase pre-processed material expedites student use of the material. It also provides the library media specialist more time to work directly with students. The CSF may also be used to purchase access to WISCAT catalog records (Object Code 439).
Can the Common School Fund be used to pay for rebinding library books?

Yes, the rebinding of library books is an eligible expense. The rebinding of textbooks must be classed in object code 354.
Can the Common School Fund be used to pay for library automation software, licenses or related components?

Yes. Library automation software (catalog and circulation system software) is recognized as a key instructional and research component of a school library media program.
Can the Common School Fund be used to purchase computers for the school library?

Yes. Up to 25% of a school district’s total CSF allocation may be used to purchase computers and related software for the school library program. They must be coded in 222000 Object code 550 (Equipment addition) or 560 (Equipment replacement) and housed in the library. Related software refers to that which comes pre-installed on the computer at the time of purchase.
Can the Common School Fund be used to purchase scanners, wands, printers or other equipment used with computers for the school library??

No. The statute (s.s. 43.70(3)) states that only “school library computers and related software to be housed in the school library” may now be purchased with “up to 25 percent of the [CSF] moneys received in a fiscal year.”
Can the Common School Fund be used to pay the fees for interlibrary loan or delivery services?

No. Basically, interlibrary loan fees resemble rental fees since the fees pay for temporary use of an item. Borrowing or usage fees imposed by other libraries or services are not eligible expenses.
Can the Common School Fund be used to purchase a public performance license that permits copyrighted video recordings to be shown to students for entertainment rather than direct classroom instruction?

No. DPI recommends that object code 480 be used for public performance licenses.
If a software package is cataloged in the library media center catalog, but licensed only for a single computer which is located in the science classroom, can Common School Fund money be used?

No. In this case it is equivalent to a textbook since it is accessible only to a class, not to all students as it would be if it were in the library media center.
Can the Common School Fund be used to pay for networking, email or administrative software, wiring, or physical connections?

No. Networking software connects computers to a file server and allows them to access the programs it stores. Networking software is non-instructional software and should be given object code 480. Wiring and other physical connections are equipment and use WUFAR object code 550 or 560.
Can a whole school networked or web-based version of an instructional software program, such as Microsoft Office, Accelerated Reader or Destination Math, or an integrated learning system (ILS), such as NovaNET, be purchased with Common School Fund money?

No. These applications are course specific rather than general purpose reference software and are more equivalent to textbooks rather than library books or reference tools.
Can the Common School Fund be used to purchase digital resources for the library?

Yes. Library database resources such as SIRS or e-library, subscriptions to online encyclopedias or e-books, or subscriptions to video streaming resources are eligible for purchase as resources for use in library media center facilities.
Can the Common School Fund be used to fund site licenses for digital instructional resources?

The Common School Fund is designed to be used only for library media center materials. If the software meets all criteria for CSF eligibility and has been selected for the library media center, it can be shared on a building-wide or district-wide network. Software used to help teach research skills, such as graphic organizers, citation generators and draft-writers, can be purchased with CSF money.
Are charges for Internet access, whether direct or dial up, eligible for the Common School Fund?

No. Internet access should be coded to object 350 Communications, which includes "computer on-line and Internet access."
Are charges for Internet filters eligible for the Common School Fund?

No. They are non-instructional software and should be given object code 480.
What responsibility does a library media specialist have to see that the Common School Fund Library Aid allocation is being spent properly? Should a library media specialist question a school's practice?
1. It is incumbent upon all school library media specialists to be familiar with all aspects of the Common School Fund and know how much funding the district receives each year. The State Superintendent notifies each district of its estimated allocation for the year on or about Jan. 10. The information is also posted on the DPI website at http://dpi.wi.gov/sfs/comsch.html. Library media specialists should make sure that their LMC operating budgets meet or exceed CSF allocations.
2. Library media specialists from the various schools in the district should meet together to compare budgets and verify the total amount budgeted district-wide for library media resource expenditures. Since budgets and expenditures are public information, library media specialists should not hesitate to request this information from school business officials or administrators. If the district's total library media budget is less than the previous year's Library Aid allocation, the library media specialists should inform administrators of the potential shortfall. When the actual Library Aid allocation for that year is known, they should request adjustments if necessary and monitor district expenditures. The School Finance Division of DPI can provide information on a school district's previous year expenditures.
3. Library media specialists should see that all orders are submitted well ahead of the district's spending deadlines (usually March or April) to ensure that the funds will be expended before the end of the fiscal year.
4. If administrators are unaware of the Common School Fund regulations or are unwilling to change purchasing practices that appear to contradict its purposes, library media specialists should call the policies and regulations to the administrators' attention. Assistance can be obtained from Nancy Anderson, School Library Media Consultant, 608-267-9287
5. Teachers, library media aides, paraprofessionals, and other school staff should also know about the Common School Fund, and can help in the process of assuring high quality materials collections for teachers and students.
6. The school principal, the district administrator, and ultimately the school board are responsible for all decisions. While day to day responsibility for selecting materials and expending the library media program budget is typically delegated to the library media specialist, the library media specialist's authority is subject to that of the administrators and board.
What does the future look like for the Common School Fund?

While the state constitution requires that the interest and earnings from the Common School Fund must be distributed to state public school libraries, there have been many challenges to the fund in past years. Attempts have been made to craft legislation which would divert the fund or change its use. With the majority of Wisconsin school districts now relying on the Common School Fund as the sole means of funding for school library resources, Wisconsin educators must be diligent in their support of the Common School Fund for its intended purpose.
Is there a toll free hot line and Internet links to DPI for questions about the Common School Fund?

The toll free number for DPI is (800) 441-4563. Callers may ask to be connected to Brad Adams in the Division for School Financial Resources and Management Services or Nancy Anderson in the Division for Libraries, Technology and Community Learning. The Common School Fund page found at http://dpi.wi.gov/sfs/comsch.html contains links to information about the fund and allocation amounts to individual school districts.
If you have questions regarding school library purchases that meet the requirements of the Common School Fund contact Nancy Anderson, School Library Media Consultant, Instructional Media and Technology. Telephone: (608) 267-9287.

If you have questions regarding CSF school library aid and account codes contact Brad Adams, School Finance Consultant. Telephone: (608) 267-3752.

For questions about this information, contact Kathryn M. Bugher (608) 267-9287

Last updated on 7/28/2008 2:47:23 PM