Revenue Limit Worksheets for Budget Planning

---

2010-2011 Worksheets (see below for 2009-2010 worksheets)

The following links contain initial information for district 2010-2011 Revenue Limit calculations. Be advised that these numbers are preliminary and based on the 09-10 computation. Final 09-10 Revenue Limit compliance will be computed in May, 2010 after all membership audits are complete. Use this preliminary, pre-populated worksheet as a data check.

What's new for 2010-11? Virtually, everything is the same as the 2009-10 computation.

• Current law retains the per-pupil inflationary increase at $200 (Line 4A).
• Current law retains the low-revenue increase at $9,000 (Line 4B).
• The only change in the 2010-2011 spreadsheet is cosmetic. The prior-year, USED, non-recurring exemption amounts are summed into one number to be backed out of the base (instead of being listed separately). For computation purposes, only the total amount of used non-recurring exemptions is important here. Districts can validate the backout number by consulting the used, non-recurring exemption amounts from their 2009-10 Revenue Limit computation.

Just a reminder that the following non-recurring exemptions have been delayed until 2011-12:

• Nurse Compensation Costs.
• School Safety Costs.
• Above-Average Transportation Costs.

Fields that have been populated in this file:

• Line 1(Base Revenue) - All fields EXCEPT 09-10 Aid Penalty (will not be available until the final 09-10 is run in May, 2010) and 09-10 Penalty for Unspent Energy Exemption (also not available until next summer).
• All prior-year membership counts for: 2007, 2008, 2009. (Remember that the Fall, 2009 will still be audited in Spring, 2010, so watch for changes if you have an audit.)

Additional information in the spreadsheet will be updated as it becomes final. Please contact a school finance consultant if the information appearing here conflicts with your records or you have any questions about the calculation.

2010-11 Revenue Limit Worksheet - Blank Executable

2010-11 Revenue Limit Worksheet - Pre-Populated Executable (data updated on 12/3/2009).

---

2009-2010 Worksheets

On 6/29/2009, the Governor signed into law Act 28 which contained numerous provisions affecting the 2009-10 Revenue Limit Calculation.

Information on New Energy Exemption for 09-10

The following exemptions have been delayed to future years:

• Nurse Compensation Costs. (delayed until the 2011-12 school year).
• School Safety. (delayed until the 2011-12 school year).
• Above-Average Transportation Costs. (delayed until the 2011-12 school year).

As of 10/15/09, the 2009-10 pre-populated revenue limit worksheets below have been updated to contain the most up-to-date numbers from the Department database for the following lines:

• Line 4A - Allowed Per-Pupil Increase.
• Line 4B - Low Revenue Increase.
• Line 4C - Low Revenue Adjustment for Districts in a CCDEB.
• Line 6 - Summer, 2009 FTE and 3rd Friday in September, 2009 FTE Numbers.
• Line 7B - Hold Harmless Non-Recurring Exemption.
• Line 8B - Transfer of Service Exemptions.
• Line 8C - Transfer of Territory.
• Line 8D - Federal Impact Aid Loss Exemptions.
• Line 10D - Energy Efficiency Non-Recurring Exemption. New exemption (see above).
• Line 12B - State Aid to High Poverty Districts. Actual 2009-10 High Poverty Aid amounts.
• Lines 17A & B - October 1, 2009 Certification of 2009 Tif-Out and Computer Tax Apportionment Values.
• Line 12A - October 15 Certification of 2009-10 General Aid.

Districts are advised that they are responsible for the integrity of the revenue limit data and computation. Data appearing in these spreadsheets reflect information submitted to the Department and is unaudited.

On 9/8/2009, a change was made to the carryover calculation formula in the pre-populated worksheet to accurately include the Line 7B Hold Harmless Non-Recurring Exemption in the determination of carryover, which was inadvertently ommitted in the version posted on 7/2/09. Users eligible for this exemption are encouraged to download and complete a new worksheet using the following link.

2009-10 Revenue Limit Worksheet - Blank Executable - Act 28

2009-10 Revenue Limit Worksheet - Pre-Populated Executable - Act 28 (data updated on 12/3/2009).

2009-10 Revenue Limit Worksheet - Shawano Pre-Populated Executable - Act 28 (data reviewed on 11/30/09).

2009-10 Revenue Limit Worksheet - Gresham Pre-Populated Executable - Act 28 (data reviewed on 11/30/09).

---

PowerPoint Presentation - Revenue Limit Computation

---

Please call a finance consultant should you have questions.

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

Last updated on 12/3/2009 1:32:19 PM