FAQs > Definitions
- A - Aid Membership: From Equalization Aid computation. Membership is defined as an average of resident, full-time equivalency pupils enrolled on the third Friday of September and 2nd Friday of January (including part-time attendance hours of home-based or private school students), plus the summer school and foster group home FTE. [§121.004(7) and §121.05(1)(a)] Aid Membership is membership from the prior year and is used in the Equalization Aid formula. For more information see Membership. For more information on the equalization aid formula, go to http://sfs.dpi.wi.gov/sfs_equalaid.
Aid Percent: Equalization Aid ÷ Shared Cost
Annual Report: Financial report submitted to the department by the school district consisting of actual revenues and expenditures for the school year. Annual financial data is used in the calculation of school district General Aid eligibility as well as many categorical aid programs and revenue and cost comparative measures.
Assessed Valuation: The property valuation determined by the municipal (city, village, town, or county) assessor as of January 1 in any given year. It is important that property of equal value be assessed at equal amounts, but it is not necessary that the amounts reflect the true sale value of the property. State law requires that total assessments within a municipality be within 10 percent of equalized valuation no less frequently than every five years. See Property Value.
Budget Report: Financial report submitted to the department by the school districts of estimated revenues and expenditures for the school year.
CCDEB: County Children with Disabilities Education Board. (Formerly known as CHCEB.) CCDEBs provide educational services to children with disabilities.
CESA: See Cooperative Educational Service Agency.
Categorical Aid: Categorical aid is money from the state and federal governments targeted to particular programs, such as Student Achievement Guarantee in Education – SAGE, and/or to students with special needs, such as Special Education - the largest state categorical program and a significant federal categorical. In addition to being aimed at certain programs or populations, categorical aid usually comes with restrictions on how the money can be spent. (In contrast, see General Aid.)
Common School Fund Aid: State financial assistance supporting the purchase of library books and other instructional materials for school libraries. [§43.70(3)]
Comparative Cost Per Member: Numeric measure for inter-district comparisons of district expenditures. For additional information go to Basic Facts Section D: Comparative Cost Per Member at http://sfs.dpi.wi.gov/sfs_cmprvcst">.
Comparative Revenue Per Member: Numeric measure for inter-district comparisons of district revenues from federal, state and local sources. For additional information go to Basic Facts Section D: Comparative Revenue per Member at http://sfs.dpi.wi.gov/sfs_cmprvcst.
Cooperative Educational Service Agency (CESA): A grouping of school districts, headed by a board of control, charged with implementing and operating cooperative programs among member districts and ensuring proper school district organization.
Current-Year Membership: Membership is defined as an average of resident, full-time equivalency pupils enrolled on the third Friday of September and 2nd Friday of January (including part-time attendance hours of home-based or private school students), plus the summer school and foster group home FTE. [§121.004(7) and §121.05(1)(a)] Current-Year Membership is membership from the current year and is used in all of the per-member statistics round in the Data Warehouse EXCEPT those related to Equalization Aid.
DPI: The Department of Public Instruction.
Drivers Education Aid: State financial assistance supporting the costs of providing a uniform and effective state-approved driver education program. [§121.41]
Equalization Aid: State financial assistance to public school districts for use in funding a broad range of school district operational expenditures. Equalization Aid is the largest of the four General Aids. (In contrast, see Categorical Aid.)
Equalization Aid Per Member: Equalization Aid divided by Aid Membership. (See Equalization Aid and Aid Membership)
Equalization Aid/Shared Cost (Aid Percent): Ratio of Equalization Aid to Shared Cost. (See Shared Cost)
Equalized Valuation: The assessed valuation multiplied by an adjustment factor computed by the Wisconsin Department of Revenue for each type of property in a taxing district, designed to cause each type of property to have comparable value regardless of local assessment practices. The objective is to have equalized valuation reflect the fair market value of each piece of property. (Fair Market Value is the value that would be agreed upon between a willing buyer and a willing seller in an "arm's length" transaction where neither is required to act.)
Equalized Value Per Member: From Equalization Aid computation. Equalized Value per Member is prior year property value (equalized value) divided by prior year aid membership. (See Property Value and Aid Membership.)
Full-time Equivalency (FTE): Used in aid and revenue limit memberships. It is student count adjusted to a full time program. For example, a student in a half time kindergarten program is 0.5 FTE.
General Aid: State financial assistance that school districts use for any purpose to fund general operational expenditures. General Aid includes Equalization, Special Adjustment, Inter-District, and Intra-District. Prior to 1996, General Aid also included Minimum Aid.
Inter-District Transfer Aid: State financial assistance supporting the reduction of racial imbalance. Inter District Transfer Aid is distributed to Milwaukee and its suburban districts to assist in the cost of transferring students BETWEEN the districts. [§121.85]
Intra-District Transfer Aid: State financial assistance supporting the reduction of racial imbalance. Intra District Transfer Aid is distributed to large urban districts to assist in the cost of transferring students WITHIN the district. [§121.85]
Membership: Average number of resident full-time equivalency pupils enrolled on the third Friday of September and 2nd Friday of January (including part-time attendance by home-based or private school students) plus the summer school and foster group home FTE. [ §121.004(7) and §121.05(1)(a)]
There are three membership counts in the warehouse.
Membership Report: The pupil count data submitted to the department by the school districts in September and January of each year. Data is used in the equalization aid and revenue limit calculations, as well as in numerous statistical comparison measures.
Mill Rate: The amount of property tax dollars levied for each $1,000 of equalized property value.
Minimum Aid: Flat dollar per pupil state financial assistance distributed to districts generating less than a pre-determined minimum amount of general aid per pupil. Minimum Aid was based on prior year property tax rates and median household income ranged from $100 - $400 per pupil and was last distributed in the 95-96 school year. See General Aid. [s. 121.10 Wis. Stats. repealed in 1996]
Property Valuation: See Property Value.
Property Value: Dollar value placed on land and buildings for the purposes of administering property taxes. Two commonly-used methods of valuing property valuation are assessed and equalized. Assessed valuation is property valuation, as determined by the local municipal assessor as of January 1 in any given year. Equalized valuation is assessed valuation multiplied by an adjustment factor computed by the Wisconsin Department of Revenue for each type property in each taxing district, designed to cause property to have comparable value regardless of local assessment practices.
Property Value Per Member: See Equalized Value Per Member.
Revenue Limit: A district-specific limit on the revenue a school district is entitled to receive from general state aid (equalization, special adjustment, and integration aids), local levies, and State Computer Aid. [§121.90, 1993] A district’s Maximum Revenue Limit is the amount found on Line 11 of a district’s calculation in any given year.
Revenue Limit Membership: The number of resident full-time equivalency pupils enrolled on the third Friday of September plus 40% of summer school FTE equivalent. Two (2) three-year membership rolling averages are computed for use in the Revenue Limit computation - the base 3-year average and the current 3-year average. Revenue Limit Membership refers to current 3-year average amount. [§121.90(1)]
Revenue Limit Per Member: Maximum Revenue Limit (Line 11) divided by Current 3-Year Average Revenue Limit Membership (Line 6). Line references are from the actual Revenue Limit computation. (See Revenue Limit and Revenue Limit Membership.)
SAGE Aid: Student Achievement Guarantee in Education (SAGE) Aid is distributed to districts implementing a 5-year program designed to promote academic achievement through lower class sizes in elementary schools. [§118.43]
Shared Cost Per Member: From Equalization Aid computation. Shared cost is the sum of the net cost of the general fund and the net cost of the debt service fund. In general, shared costs are costs that have no specific corresponding revenue except for Property Tax or State General Aid. Shared Cost Per Member is Shared Cost divided by Aid Membership. [§121.07(6)] (see Aid Membership). For more information on the equalization aid formula go to http://sfs.dpi.wi.gov/sfs_equalaid.
Special Adjustment Aid: State financial assistance protecting school districts against receiving less than 85% of the prior year's state aid. [§121.105]
Special Education Aid: State financial assistance supporting the costs of providing special education and related services to students. This includes reimbursement for teachers and teacher aides, physical and occupational therapists, speech/language therapists, special education directors, school psychologists, social workers, and special transportation.
State Aid: Financial assistance distributed from the General Fund of the State of Wisconsin.
Tax Incremental Finance (TIF) Increment: The appreciation of equalize valuation of property within a TIF district above the base-level equalized valuation of the TIF district at the time it was created. Property taxes on the TIF increment which would normally go to school districts, counties, Technical College districts, and others but instead go to the municipality which created the TIF district to help that municipality pay for the cost of urban renewal within the TIF district.
Tax Levy Per Member: School district property taxes include levies for general operations, debt service, capital expansion, and community services. Tax Levy/Member is total levied amount divided by Current-Year Membership. (Also see Membership.)
Transportation Aid: State financial assistance supporting the costs of transporting public and non-public students to and from school. [§121.58]
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