Equalization Aid

General Information

Wisconsin State Equalization Aid is general financial assistance to public school districts for use in funding a broad range of school district operational expenditures. The purposes for which general aid can be used are not restricted as they would be in a categorical aid program. Categorical aids must be used for a specific purpose or category of program, whereas general aid may be used for any expenditure the district deems necessary.

By October 15 of each year, Equalization Aids for the current fiscal year are computed with the most accurate data available from the prior fiscal year Annual Report, September and January Membership Reports, and equalized property valuations as certified by the Wisconsin Department of Revenue for the prior calendar year. Resulting aid amounts, modified by the prior year final aid eligibility adjustments, are paid to districts during the current fiscal year.

In June, final current year aid eligibility is computed using audited district information. Differences in computed aid amounts between October and June become the final aid eligibility adjustments and are applied to the September payment in the following fiscal year.

The following links will provide further insight into Equalization Aid:

Equalization Aid Formula - a detailed, algebraic explanation of the formula.
Conceptualization - a conceptual formula explanation.
Worksheets (Executable) - Microsoft Excel spreadsheets to compute Equalization Aid using the percentage method.
Explaining Equalization Aid Changes - district-specific worksheets containing Equalization Aid formula detail.
General Aid - explanation of General Aid that includes links to Microsoft Excel files containing individual data elements used in the Equalization Aid calculation (shared cost, membership, value, etc.).

2007-2008 Equalization Aid Information

Microsoft Excel files are indicated by Excel document

2007-2008 October 15, 2007 Equalization Aid Certification Amount Excel document This is a listing of the Equalization Aid certification amount. Districts receiving Special Adjustment, Inter-District, or Intra-District Aid must use the sum of all certified General Aid in the revenue limit computation. (See Line I5 on the certification worksheet.)

2007-2008 October 15, 2007 Ceilings and Guarantees

2007-2008 Equalization Aid Payment Amounts Per District Excel document

Click on Worksheets (DPI-Printed) to access a Microsoft Word document of the aid worksheets generated and mailed to districts.

Prior-Year Equalization Aid Listings Printed in Basic Facts, Section F
Users will need Acrobat Reader to read the following PDF files PDF document :

Prior-Year Equalization Aid Listings Printed in Basic Facts, Section F
The following files are WORD files MS Word document :

If you have questions about Basic Facts, Section F or need additional information or clarification about General Aid, please contact the Department of Public Instruction, School Financial Services, P.O. Box 7841, Madison, Wisconsin 53707-7841, (608) 266-6968.

For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114

Last updated on 2/25/2008 12:03:33 PM

Equalization Aid - Section F of Basic Facts