Legislative Fiscal Bureau

One East Main, Suite 301 • Madison, WI 53703 • (608) 266-3847 • Fax: (608) 267-6873

March 15, 2011

TO: Members
Wisconsin Legislature

FROM: Bob Lang, Director

SUBJECT: Hypothetical Illustration of the General School Aid Provisions of the Governor’s 2011-
13 Budget Bill

This memorandum provides information on the general school aids provisions of the
Governor’s budget bill, discusses why general school aid projections for the 2011-12 and 2012-13
school years cannot be done, and illustrates the hypothetical effect of those provisions as if they had
been enacted for the 2010-11 aid year.

The general school aids appropriation funds equalization, integration, and special adjustment
aid. Almost all of the funding in the appropriation is distributed through the equalization aid
formula. A major objective of the equalization aid formula is tax base equalization. The formula
operates under the principle of equal tax rate for equal per pupil expenditures. There is an inverse
relationship between equalization aid and property valuations. Districts with low per pupil property
valuations receive a larger share of their costs through the formula than districts with high per pupil
property valuations.

Special adjustment aid is funded as a first draw from the general aid appropriation. This aid
is equal to the amount needed to make an eligible district's total general aid eligibility in the current
year equal to 85% of the district’s prior year general aid payment.

Under the 2011-13 budget bill (Senate Bill 27/Assembly Bill 40), funding in the general
school aids appropriation would decrease from $4,652,500,000 in 2010-11 to $4,261,954,000 in
2011-12 and $4,293,658,000 in 2012-13. This would result in changes of -8.4% and 0.7%,
respectively, compared to the prior year. The bill would also provide that, for the 2011-12
distribution of general aid, special adjustment aid would be calculated based on 90% of a district’s
prior year general aid payment. This provision would further limit the year-to-year decline in a
district’s general aid payment in 2011-12. The current law 85% provision would resume beginning
in the 2012-13 aid year.
 The equalization aid formula is calculated using school district data (pupil membership,
shared costs, and equalized valuations) from the prior school year. For example, 2011-12 aid will
be calculated using membership and shared costs from the 2010-11 school year and 2010 equalized
values. Reliable data to project 2011-12 general aid is not available at this time. Budgeted cost and
unaudited membership for the 2010-11 school year that is currently available will likely differ
significantly from the audited data that will be available later in the calendar year. Data on
equalized value by district will be available later in the spring. No information is currently
available to project 2012-13 general aid.

The first statewide estimates of general aid for 2011-12 will be made on July 1, 2011, while
2012-13 estimates will be made on July 1, 2012. By law, DPI is statutorily required to prepare
general aid distributions by July 1 and October 15 of each year, using the most accurate data
available. The July 1 distribution is an estimate that uses budgeted shared cost information rather
than audited data. The October 15 distribution uses audited cost data, and districts use this estimate
to set their levies under revenue limits.

To provide some indication of the effects of the general aid provisions of the bill, this
memorandum shows the distribution of general aid for 2010-11, the most recent year for which
audited data is available, as if the general aid provisions of the bill had been in effect for that year.
While this does not give any indication of the aid districts will receive in 2011-12 or 2012-13, it can
provide an illustration of the possible magnitude of the changes, both in comparison to what
districts received in the prior 2009-10 aid year and to what districts received in 2010-11 under
current law.

The attachment shows, for each district, the net general aid payment received in 2009-10 and
2010-11 under current law, and the change in aid between the two years, both in dollar and
percentage terms. The bill also shows the hypothetical aid payment each district would have
received in 2010-11 if the general aid provisions of the bill (the funding reduction and the
modification to special adjustment aid) had been in effect for the distribution of aid in that year.
Also shown is the change in aid between the two years under this hypothetical illustration, both in
dollar and percentage terms. (The payments shown in the attachment are net of aid reductions for
Milwaukee for the Milwaukee parental choice program and statewide for the Milwaukee and
Racine charter school program. The minor, temporary reallocation of aid under the Act 28
adjustment is not reflected in the 2010-11 payments to more clearly illustrate the effects of the bill.)

Districts shown in the attachment with an approximately 15% reduction in aid between the
current law actual aid payments in 2009-10 and 2010-11 would have generally been those districts
eligible for special adjustment aid in 2010-11, while the districts with an approximately 10%
reduction in aid between the actual 2009-10 aid payment and the 2010-11 hypothetical aid payment
would have generally been those districts eligible for special adjustment aid in that year had the
provisions of the bill been in effect. (The percentages are not exact due to changes in the choice
and charter aid reductions.)

Page 2
 On a statewide basis, the reduction in aid funding under the bill in combination with the
increase in the special adjustment aid percentage would result in more aid being distributed as a
first draw under special adjustment and less aid being distributed through the equalization aid
formula compared to current law. Under current law, in 2010-11, $4,548.0 million in equalization
aid and $25.6 million in special adjustment aid eligibility was generated. Using the hypothetical
2010-11 aid distribution as an illustration, $3,939.0 million in equalization aid eligibility and
$248.2 million in special adjustment aid eligibility would have been generated. As noted above, the
distribution of equalization and special adjustment aid in 2011-12 and 2012-13 cannot be projected
at this time.

If a district would be eligible for special adjustment aid in 2011-12 under both current law
and the bill provision, the special adjustment aid provision of the bill would result in a relative
increase in aid in 2011-12 compared to current law for those districts. For those districts that would
otherwise not be eligible for special adjustment aid under current law in 2011-12 but would be as a
result of the bill provision, the aid reduction resulting from the overall funding reduction in the
appropriation is smaller than it otherwise would be in 2011-12 compared to current law. The
special adjustment aid provision applies for only 2011-12 under the bill. Larger aid reductions in
2012-13 could be possible as a result of returning to the 85% threshold under the bill in that year.

RK/le
Attachment

Page 3
 ATTACHMENT

Hypothetical Illustration of General School Aid Provisions of Governor's Budget Bill As If Effective in 2010-11 Aid Year

Current Law As If Bill Had Applied

2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Abbotsford $5,056,602 $4,928,772 -$127,830 -2.5% $4,664,548 -$392,054 -7.8%

Adams-Friendship Area 6,215,795 5,399,699 -816,096 -13.1 5,579,141 -636,654 -10.2
Albany 2,789,387 2,659,118 -130,269 -4.7 2,503,923 -285,464 -10.2
Algoma 3,205,601 3,272,818 67,217 2.1 2,877,626 -327,975 -10.2
Alma 1,391,964 1,324,451 -67,513 -4.9 1,249,487 -142,477 -10.2

Alma Center 4,695,339 4,857,500 162,161 3.5 4,616,233 -79,106 -1.7

Almond-Bancroft 3,324,322 3,359,580 35,258 1.1 3,099,094 -225,228 -6.8
Altoona 10,641,067 10,307,666 -333,401 -3.1 9,565,677 -1,075,390 -10.1
Amery 9,024,271 9,747,176 722,905 8.0 8,423,371 -600,900 -6.7
Antigo 16,720,776 16,448,253 -272,523 -1.6 15,009,275 -1,711,501 -10.2

Appleton Area 84,711,838 81,765,776 -2,946,062 -3.5 76,042,398 -8,669,440 -10.2

Arcadia 7,616,926 7,522,915 -94,011 -1.2 7,017,771 -599,155 -7.9
Argyle 2,376,718 2,453,457 76,739 3.2 2,264,575 -112,143 -4.7
Arrowhead UHS 5,690,319 4,830,472 -859,847 -15.1 5,108,769 -581,550 -10.2
Ashland 15,667,624 15,666,850 -774 0.0 14,660,476 -1,007,148 -6.4

Ashwaubenon 12,039,334 10,219,358 -1,819,976 -15.1 10,808,102 -1,231,232 -10.2

Athens 3,858,102 3,656,603 -201,499 -5.2 3,463,156 -394,946 -10.2
Auburndale 6,116,913 5,999,458 -117,455 -1.9 5,615,029 -501,884 -8.2
Augusta 4,531,984 4,532,786 802 0.0 4,158,641 -373,343 -8.2
Baldwin-Woodville Area 10,223,515 10,645,672 422,157 4.1 9,767,532 -455,983 -4.5

Bangor 4,640,924 4,412,843 -228,081 -4.9 4,165,815 -475,109 -10.2

Baraboo 15,153,545 16,394,438 1,240,893 8.2 14,050,230 -1,103,315 -7.3
Barneveld 2,741,829 2,804,403 62,574 2.3 2,522,394 -219,435 -8.0
Barron Area 11,104,397 11,004,768 -99,629 -0.9 10,387,624 -716,773 -6.5
Bayfield 521,329 442,442 -78,887 -15.1 467,932 -53,397 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 4
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Beaver Dam $20,869,342 $20,947,802 $78,460 0.4% $18,786,966 -$2,082,376 -10.0%

Beecher-Dunbar-Pembine 284,093 241,104 -42,989 -15.1 254,995 -29,098 -10.2
Belleville 5,913,929 5,916,921 2,992 0.1 5,308,706 -605,223 -10.2
Belmont Community 2,044,856 1,943,393 -101,463 -5.0 1,835,548 -209,308 -10.2
Beloit 57,274,537 57,028,846 -245,691 -0.4 54,790,354 -2,484,183 -4.3

Beloit Turner 8,710,200 9,108,223 398,023 4.6 8,410,630 -299,570 -3.4

Benton 2,138,999 2,150,243 11,244 0.5 2,044,067 -94,932 -4.4
Berlin Area 11,094,746 11,159,775 65,029 0.6 10,262,525 -832,221 -7.5
Big Foot UHS 142,294 120,761 -21,533 -15.1 127,719 -14,575 -10.2
Birchwood 113,792 96,573 -17,219 -15.1 102,137 -11,655 -10.2

Black Hawk 3,258,348 3,061,405 -196,943 -6.0 2,924,799 -333,549 -10.2

Black River Falls 11,370,407 10,979,806 -390,601 -3.4 10,206,625 -1,163,782 -10.2
Blair-Taylor 4,810,207 4,582,803 -227,404 -4.7 4,317,765 -492,442 -10.2
Bloomer 7,467,836 7,623,055 155,219 2.1 6,920,639 -547,197 -7.3
Bonduel 5,462,356 5,240,261 -222,095 -4.1 4,903,328 -559,028 -10.2

Boscobel Area 6,432,774 6,558,413 125,639 2.0 6,159,204 -273,570 -4.3

Bowler 3,291,800 3,213,846 -77,954 -2.4 2,986,839 -304,961 -9.3
Boyceville Community 5,450,379 5,637,962 187,583 3.4 5,228,386 -221,993 -4.1
Brighton #1 565,677 480,151 -85,526 -15.1 507,815 -57,862 -10.2
Brillion 6,282,041 6,304,052 22,011 0.4 5,819,524 -462,517 -7.4

Bristol #1 1,971,955 2,194,367 222,412 11.3 1,770,435 -201,520 -10.2

Brodhead 7,980,078 7,909,683 -70,395 -0.9 7,308,612 -671,466 -8.4
Brown Deer 5,707,764 5,852,711 144,947 2.5 5,124,520 -583,244 -10.2
Bruce 2,676,768 2,913,122 236,354 8.8 2,435,082 -241,686 -9.0
Burlington Area 18,306,951 17,932,910 -374,041 -2.0 16,434,098 -1,872,853 -10.2

Butternut 778,570 921,346 142,776 18.3 753,320 -25,250 -3.2

Cadott Community 5,918,533 5,846,084 -72,449 -1.2 5,413,902 -504,631 -8.5
Cambria-Friesland 2,722,343 2,573,274 -149,069 -5.5 2,443,709 -278,634 -10.2
Cambridge 3,872,334 3,496,687 -375,647 -9.7 3,473,082 -399,252 -10.3
Cameron 5,805,744 5,946,612 140,868 2.4 5,475,981 -329,763 -5.7

* Not a projection of 2011-12 or 2012-13 general aid.

Page 5
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Campbellsport $7,467,928 $7,471,212 $3,284 0.0% $6,700,868 -$767,060 -10.3%

Cashton 4,149,677 4,218,925 69,248 1.7 3,971,629 -178,048 -4.3
Cassville 1,589,514 1,574,009 -15,505 -1.0 1,426,788 -162,726 -10.2
Cedar Grove-Belgium Area 5,831,069 6,067,528 236,459 4.1 5,218,051 -613,018 -10.5
Cedarburg 10,689,176 11,361,383 672,207 6.3 9,596,841 -1,092,335 -10.2

Central/Westosha UHS 5,977,929 5,918,776 -59,153 -1.0 5,366,480 -611,449 -10.2

Chequamegon 3,363,387 3,212,502 -150,885 -4.5 3,208,832 -154,555 -4.6
Chetek 3,801,042 4,976,362 1,175,320 30.9 3,980,109 179,067 4.7
Chilton 7,836,044 7,794,230 -41,814 -0.5 7,102,933 -733,111 -9.4
Chippewa Falls Area 28,497,253 30,421,803 1,924,550 6.8 27,014,949 -1,482,304 -5.2

Clayton 2,784,227 2,924,647 140,420 5.0 2,753,848 -30,379 -1.1

Clear Lake 4,531,996 4,554,233 22,237 0.5 4,225,389 -306,607 -6.8
Clinton Community 8,489,901 8,384,276 -105,625 -1.2 7,781,130 -708,771 -8.3
Clintonville 11,045,085 10,737,638 -307,447 -2.8 9,935,795 -1,109,290 -10.0
Cochrane-Fountain City 3,514,642 3,605,808 91,166 2.6 3,155,015 -359,627 -10.2

Colby 7,224,694 7,238,984 14,290 0.2 6,795,087 -429,607 -5.9

Coleman 3,647,007 3,290,374 -356,633 -9.8 3,271,245 -375,762 -10.3
Colfax 5,332,324 5,466,159 133,835 2.5 5,006,193 -326,131 -6.1
Columbus 6,176,679 6,045,948 -130,731 -2.1 5,544,717 -631,962 -10.2
Cornell 3,483,075 3,621,089 138,014 4.0 3,383,755 -99,320 -2.9

Crandon 3,018,777 3,174,969 156,192 5.2 2,710,433 -308,344 -10.2

Crivitz 963,875 818,019 -145,856 -15.1 865,148 -98,727 -10.2
Cuba City 4,158,620 4,116,832 -41,788 -1.0 3,732,977 -425,643 -10.2
Cudahy 18,010,504 17,279,860 -730,644 -4.1 15,930,683 -2,079,821 -11.5
Cumberland 4,910,765 4,444,165 -466,600 -9.5 4,408,540 -502,225 -10.2

D C Everest Area 40,130,330 40,340,172 209,842 0.5 37,154,287 -2,976,043 -7.4

Darlington Community 5,493,218 5,256,853 -236,365 -4.3 4,922,547 -570,671 -10.4
Deerfield Community 4,989,795 5,017,540 27,745 0.6 4,479,139 -510,656 -10.2
DeForest Area 16,623,568 14,938,392 -1,685,176 -10.1 14,922,899 -1,700,669 -10.2
Delavan-Darien 9,685,183 10,729,436 1,044,253 10.8 8,686,956 -998,227 -10.3

* Not a projection of 2011-12 or 2012-13 general aid.

Page 6
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Denmark $9,915,794 $9,614,849 -$300,945 -3.0% $8,900,783 -$1,015,011 -10.2%

DePere 22,556,797 22,812,757 255,960 1.1 20,239,852 -2,316,945 -10.3
DeSoto Area 2,770,568 2,683,342 -87,226 -3.1 2,487,154 -283,414 -10.2
Dodgeland 5,967,323 6,139,554 172,231 2.9 5,648,276 -319,047 -5.3
Dodgeville 7,664,277 7,467,469 -196,808 -2.6 6,880,022 -784,255 -10.2

Dover #1 610,933 804,361 193,428 31.7 718,142 107,209 17.5

Drummond 81,774 61,155 -20,619 -25.2 64,680 -17,094 -20.9
Durand 6,535,427 6,215,244 -320,183 -4.9 5,866,543 -668,884 -10.2
East Troy Community 4,443,316 4,569,127 125,811 2.8 3,866,015 -577,301 -13.0
Eau Claire Area 58,405,065 58,285,141 -119,924 -0.2 52,450,620 -5,954,445 -10.2

Edgar 5,016,154 5,108,689 92,535 1.8 4,807,896 -208,258 -4.2

Edgerton 9,878,293 9,696,230 -182,063 -1.8 8,867,556 -1,010,737 -10.2
Elcho 66,390 56,344 -10,046 -15.1 59,591 -6,799 -10.2
Eleva-Strum 4,545,496 4,507,256 -38,240 -0.8 4,175,381 -370,115 -8.1
Elk Mound Area 7,585,244 7,890,568 305,324 4.0 7,458,344 -126,900 -1.7

Elkhart Lake-Glenbeulah 1,028,004 872,448 -155,556 -15.1 922,713 -105,291 -10.2

Elkhorn Area 14,260,096 14,617,256 357,160 2.5 12,801,525 -1,458,571 -10.2
Ellsworth Community 9,373,550 9,494,860 121,310 1.3 8,414,431 -959,119 -10.2
Elmbrook 5,880,301 5,866,227 -14,074 -0.2 5,859,524 -20,777 -0.4
Elmwood 2,521,293 2,462,598 -58,695 -2.3 2,263,219 -258,074 -10.2

Erin 716,447 708,258 -8,189 -1.1 643,066 -73,381 -10.2

Evansville Community 12,907,654 12,946,731 39,077 0.3 11,956,682 -950,972 -7.4
Fall Creek 6,440,435 6,331,039 -109,396 -1.7 5,956,195 -484,240 -7.5
Fall River 3,148,908 3,397,825 248,917 7.9 3,084,303 -64,605 -2.1
Fennimore Community 5,215,692 5,258,025 42,333 0.8 4,931,318 -284,374 -5.5

Flambeau 4,073,317 4,699,502 626,185 15.4 4,298,862 225,545 5.5

Florence 1,375,771 1,167,585 -208,186 -15.1 1,234,854 -140,917 -10.2
Fond du Lac 42,441,654 41,408,735 -1,032,919 -2.4 38,098,030 -4,343,624 -10.2
Fontana J8 19,640 16,668 -2,972 -15.1 17,628 -2,012 -10.2
Fort Atkinson 15,328,482 15,542,455 213,973 1.4 13,760,061 -1,568,421 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 7
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Fox Point J2 $1,397,507 $1,464,057 $66,550 4.8% $1,462,383 $64,876 4.6%

Franklin Public 15,127,275 15,939,769 812,494 5.4 13,569,654 -1,557,621 -10.3
Frederic 2,654,606 2,642,776 -11,830 -0.4 2,382,927 -271,679 -10.2
Freedom Area 9,624,933 10,445,387 820,454 8.5 9,418,013 -206,920 -2.1
Friess Lake 481,395 408,706 -72,689 -15.1 432,252 -49,143 -10.2

Galesville-Ettrick 9,888,579 9,895,358 6,779 0.1 9,047,102 -841,477 -8.5

Geneva J4 7,882 6,690 -1,192 -15.1 7,075 -807 -10.2
Genoa City J2 4,644,992 5,041,107 396,115 8.5 4,739,929 94,937 2.0
Germantown 12,565,724 12,484,825 -80,899 -0.6 11,282,038 -1,283,686 -10.2
Gibraltar Area 23,296 10,415 -12,881 -55.3 11,015 -12,281 -52.7

Gillett 4,872,507 4,700,844 -171,663 -3.5 4,373,739 -498,768 -10.2

Gilman 2,892,986 2,775,775 -117,211 -4.1 2,596,900 -296,086 -10.2
Gilmanton 1,473,178 1,318,426 -154,752 -10.5 1,322,373 -150,805 -10.2
Glendale-River Hills 479,998 407,364 -72,634 -15.1 430,835 -49,163 -10.2
Glenwood City 5,247,231 5,339,949 92,718 1.8 4,975,486 -271,745 -5.2

Goodman-Armstrong 512,680 435,100 -77,580 -15.1 460,167 -52,513 -10.2

Grafton 7,289,005 7,318,509 29,504 0.4 6,544,125 -744,880 -10.2
Granton Area 1,971,159 1,960,643 -10,516 -0.5 1,817,539 -153,620 -7.8
Grantsburg 5,739,670 5,844,340 104,670 1.8 5,212,929 -526,741 -9.2
Green Bay Area 126,031,988 129,761,549 3,729,561 3.0 117,527,715 -8,504,273 -6.7

Green Lake 39,241 33,303 -5,938 -15.1 35,221 -4,020 -10.2

Greendale 9,996,424 10,563,427 567,003 5.7 8,964,150 -1,032,274 -10.3
Greenfield 10,125,444 10,241,112 115,668 1.1 9,089,752 -1,035,692 -10.2
Greenwood 2,905,170 2,860,859 -44,311 -1.5 2,607,833 -297,337 -10.2
Gresham 1,925,677 1,938,178 12,501 0.6 1,764,764 -160,913 -8.4

Hamilton 18,946,211 18,987,890 41,679 0.2 17,008,972 -1,937,239 -10.2

Hartford J1 8,931,971 9,215,200 283,229 3.2 8,018,142 -913,829 -10.2
Hartford UHS 6,837,676 5,959,734 -877,942 -12.8 6,128,669 -709,007 -10.4
Hartland-Lakeside J3 5,202,747 4,991,319 -211,428 -4.1 4,670,542 -532,205 -10.2
Hayward Community 1,008,949 848,432 -160,517 -15.9 897,312 -111,637 -11.1

* Not a projection of 2011-12 or 2012-13 general aid.

Page 8
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Herman #22 $399,627 $339,219 -$60,408 -15.1% $358,761 -$40,866 -10.2%

Highland 2,114,776 2,105,170 -9,606 -0.5 1,963,583 -151,193 -7.1
Hilbert 3,133,515 3,066,458 -67,057 -2.1 2,812,770 -320,745 -10.2
Hillsboro 3,765,786 3,729,417 -36,369 -1.0 3,432,699 -333,087 -8.8
Holmen 26,710,877 27,009,061 298,184 1.1 25,184,575 -1,526,302 -5.7

Horicon 5,699,672 5,482,490 -217,182 -3.8 5,116,358 -583,314 -10.2

Hortonville 18,659,283 19,460,565 801,282 4.3 16,987,017 -1,672,266 -9.0
Howards Grove 6,205,226 5,954,396 -250,830 -4.0 5,570,124 -635,102 -10.2
Howard-Suamico 33,409,076 34,757,598 1,348,522 4.0 31,460,053 -1,949,023 -5.8
Hudson 23,079,609 24,766,568 1,686,959 7.3 20,719,446 -2,360,163 -10.2

Hurley 3,153,698 3,171,583 17,885 0.6 2,830,400 -323,298 -10.3

Hustisford 1,726,694 1,593,927 -132,767 -7.7 1,550,163 -176,531 -10.2
Independence 2,679,154 2,789,079 109,925 4.1 2,587,705 -91,449 -3.4
Iola-Scandinavia 4,082,303 4,115,284 32,981 0.8 3,664,600 -417,703 -10.2
Iowa-Grant 6,196,316 6,264,053 67,737 1.1 5,924,471 -271,845 -4.4

Ithaca 2,448,397 2,460,081 11,684 0.5 2,293,389 -155,008 -6.3

Janesville 68,789,015 68,115,076 -673,939 -1.0 62,269,734 -6,519,281 -9.5
Jefferson 10,580,546 11,106,580 526,034 5.0 9,661,369 -919,177 -8.7
Johnson Creek 3,411,576 3,620,045 208,469 6.1 3,067,756 -343,820 -10.1
Juda 2,158,712 2,113,779 -44,933 -2.1 1,962,386 -196,326 -9.1

Kaukauna Area 26,703,884 27,241,363 537,479 2.0 24,724,570 -1,979,314 -7.4

Kenosha 143,411,204 147,350,686 3,939,482 2.7 133,584,104 -9,827,100 -6.9
Kettle Moraine 12,812,423 12,147,159 -665,264 -5.2 11,156,901 -1,655,522 -12.9
Kewaskum 10,009,037 9,841,124 -167,913 -1.7 8,985,218 -1,023,819 -10.2
Kewaunee 6,197,905 6,038,463 -159,442 -2.6 5,563,570 -634,335 -10.2

Kickapoo Area 2,790,081 2,779,556 -10,525 -0.4 2,504,513 -285,568 -10.2

Kiel Area 9,281,957 8,834,845 -447,112 -4.8 8,331,918 -950,039 -10.2
Kimberly Area 27,344,853 28,048,635 703,782 2.6 25,583,068 -1,761,785 -6.4
Kohler 697,034 591,892 -105,142 -15.1 625,993 -71,041 -10.2
Lac du Flambeau #1 247,577 210,114 -37,463 -15.1 222,218 -25,359 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 9
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

LaCrosse $37,627,960 $35,810,716 -$1,817,244 -4.8% $33,778,227 -$3,849,733 -10.2%

Ladysmith 8,264,281 7,727,018 -537,263 -6.5 7,418,156 -846,125 -10.2
LaFarge 1,814,284 1,617,764 -196,520 -10.8 1,625,117 -189,167 -10.4
Lake Country 131,992 112,020 -19,972 -15.1 118,474 -13,518 -10.2
Lake Geneva J1 6,455,437 5,781,019 -674,418 -10.4 5,786,642 -668,795 -10.4

Lake Geneva-Genoa UHS 2,370,095 2,011,453 -358,642 -15.1 2,127,337 -242,758 -10.2
Lake Holcombe 842,736 707,012 -135,724 -16.1 747,745 -94,991 -11.3
Lake Mills Area 5,988,129 6,287,781 299,652 5.0 5,375,720 -612,409 -10.2
Lakeland UHS 122,430 103,903 -18,527 -15.1 109,891 -12,539 -10.2
Lancaster Community 6,404,001 6,128,844 -275,157 -4.3 5,748,464 -655,537 -10.2

Laona 1,103,823 1,092,741 -11,082 -1.0 990,874 -112,949 -10.2

Lena 2,945,632 2,847,012 -98,620 -3.3 2,644,110 -301,522 -10.2
Linn J4 16,434 13,946 -2,488 -15.1 14,749 -1,685 -10.3
Linn J6 3,828 3,248 -580 -15.2 3,435 -393 -10.3
Little Chute Area 11,314,717 11,019,755 -294,962 -2.6 10,354,038 -960,679 -8.5

Lodi 6,763,360 6,570,545 -192,815 -2.9 6,071,838 -691,522 -10.2

Lomira 7,238,730 7,057,206 -181,524 -2.5 6,497,791 -740,939 -10.2
Loyal 4,203,104 3,909,601 -293,503 -7.0 3,772,789 -430,315 -10.2
Luck 2,245,971 2,383,946 137,975 6.1 2,016,315 -229,656 -10.2
Luxemburg-Casco 11,666,247 11,434,969 -231,278 -2.0 10,470,764 -1,195,483 -10.2

Madison Metropolitan 51,513,826 48,110,899 -3,402,927 -6.6 46,252,563 -5,261,263 -10.2

Manawa 5,667,929 5,271,785 -396,144 -7.0 5,087,731 -580,198 -10.2
Manitowoc 34,799,185 33,433,772 -1,365,413 -3.9 31,237,290 -3,561,895 -10.2
Maple 6,921,091 6,455,688 -465,403 -6.7 6,213,107 -707,984 -10.2
Maple Dale-Indian Hill 518,643 458,763 -59,880 -11.5 465,278 -53,365 -10.3

Marathon City 3,645,703 3,425,087 -220,616 -6.1 3,263,939 -381,764 -10.5

Marinette 14,162,322 13,819,945 -342,377 -2.4 12,712,789 -1,449,533 -10.2
Marion 3,334,186 3,206,441 -127,745 -3.8 2,992,936 -341,250 -10.2
Markesan 2,165,843 1,838,519 -327,324 -15.1 1,944,440 -221,403 -10.2
Marshall 9,778,173 9,646,846 -131,327 -1.3 9,077,466 -700,707 -7.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 10
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Marshfield $23,453,564 $23,717,256 $263,692 1.1% $21,053,338 -$2,400,226 -10.2%

Mauston 8,611,812 8,660,716 48,904 0.6 7,730,618 -881,194 -10.2
Mayville 7,024,470 6,987,118 -37,352 -0.5 6,305,609 -718,861 -10.2
McFarland 11,180,817 10,587,487 -593,330 -5.3 10,036,894 -1,143,923 -10.2
Medford Area 13,397,994 13,342,859 -55,135 -0.4 12,167,142 -1,230,852 -9.2

Mellen 1,950,518 1,960,981 10,463 0.5 1,786,529 -163,989 -8.4

Melrose-Mindoro 4,748,436 4,948,365 199,929 4.2 4,495,220 -253,216 -5.3
Menasha 24,988,317 25,620,662 632,345 2.5 23,714,482 -1,273,835 -5.1
Menominee Indian 6,912,889 7,418,700 505,811 7.3 6,956,344 43,455 0.6
Menomonee Falls 12,709,930 10,863,631 -1,846,299 -14.5 11,410,477 -1,299,453 -10.2

Menomonie Area 18,252,055 19,271,778 1,019,723 5.6 16,879,943 -1,372,112 -7.5

Mequon-Thiensville 2,128,831 2,199,651 70,820 3.3 2,197,138 68,307 3.2
Mercer 48,728 15,867 -32,861 -67.4 16,781 -31,947 -65.6
Merrill Area 20,383,270 20,062,549 -320,721 -1.6 18,314,627 -2,068,643 -10.1
Merton Community 5,262,619 5,291,477 28,858 0.5 4,723,223 -539,396 -10.2

Middleton-Cross Plains 10,413,233 8,843,592 -1,569,641 -15.1 9,353,100 -1,060,133 -10.2

Milton 19,964,553 19,712,109 -252,444 -1.3 17,917,110 -2,047,443 -10.3
Milwaukee 584,579,498 584,513,165 -66,333 0.0 537,604,775 -46,974,723 -8.0
Mineral Point 5,204,702 5,170,947 -33,755 -0.6 4,706,747 -497,955 -9.6
Minocqua J1 74,121 62,904 -11,217 -15.1 66,527 -7,594 -10.2

Mishicot 5,903,303 5,553,275 -350,028 -5.9 5,299,086 -604,217 -10.2

Mondovi 7,482,889 7,514,602 31,713 0.4 7,011,624 -471,265 -6.3
Monona Grove 12,522,143 12,027,153 -494,990 -4.0 11,241,836 -1,280,307 -10.2
Monroe 18,053,563 17,795,382 -258,181 -1.4 16,331,310 -1,722,253 -9.5
Montello 2,477,171 2,102,688 -374,483 -15.1 2,223,830 -253,341 -10.2

Monticello 2,419,960 2,477,302 57,342 2.4 2,204,294 -215,666 -8.9

Mosinee 12,786,439 12,812,907 26,468 0.2 11,477,838 -1,308,601 -10.2
Mount Horeb Area 12,389,122 12,460,335 71,213 0.6 11,113,250 -1,275,872 -10.3
Mukwonago 22,455,894 22,343,638 -112,256 -0.5 20,063,641 -2,392,253 -10.7
Muskego-Norway 19,936,389 20,839,088 902,699 4.5 17,897,980 -2,038,409 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 11
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Necedah Area $4,006,502 $3,703,967 -$302,535 -7.6% $3,596,440 -$410,062 -10.2%

Neenah 32,836,861 32,546,064 -290,797 -0.9 29,477,371 -3,359,490 -10.2
Neillsville 6,497,496 6,420,377 -77,119 -1.2 5,831,258 -666,238 -10.3
Nekoosa 4,294,745 3,952,442 -342,303 -8.0 3,855,615 -439,130 -10.2
Neosho J3 1,072,224 1,073,603 1,379 0.1 962,533 -109,691 -10.2

New Auburn 885,529 751,693 -133,836 -15.1 795,001 -90,528 -10.2

New Berlin 7,452,587 7,050,583 -402,004 -5.4 6,692,210 -760,377 -10.2
New Glarus 5,079,914 5,026,555 -53,359 -1.1 4,560,052 -519,862 -10.2
New Holstein 6,441,080 6,398,045 -43,035 -0.7 5,782,070 -659,010 -10.2
New Lisbon 3,045,894 3,293,632 247,738 8.1 2,751,581 -294,313 -9.7

New London 15,714,484 16,231,478 516,994 3.3 14,777,470 -937,014 -6.0

New Richmond 17,271,220 18,751,605 1,480,385 8.6 16,838,345 -432,875 -2.5
Niagara 3,224,471 3,113,213 -111,258 -3.5 2,897,219 -327,252 -10.1
Nicolet UHS 1,735,695 1,788,263 52,568 3.0 1,786,220 50,525 2.9
Norris 724,412 477,155 -247,257 -34.1 476,514 -247,898 -34.2

North Cape 1,017,937 950,589 -67,348 -6.6 913,761 -104,176 -10.2

North Crawford 3,146,269 3,086,095 -60,174 -1.9 2,824,230 -322,039 -10.2
North Fond du Lac 8,693,840 8,168,249 -525,591 -6.0 7,803,884 -889,956 -10.2
North Lake 904,533 856,157 -48,376 -5.3 791,057 -113,476 -12.5
North Lakeland 0 0 0 N.A. 0 0 N.A.

Northern Ozaukee 3,350,204 2,852,208 -497,996 -14.9 2,946,820 -403,384 -12.0

Northland Pines 198,003 168,041 -29,962 -15.1 177,722 -20,281 -10.2
Northwood 69,046 58,597 -10,449 -15.1 61,974 -7,072 -10.2
Norwalk-Ontario 5,416,269 5,426,820 10,551 0.2 5,177,666 -238,603 -4.4
Norway J7 386,605 327,734 -58,871 -15.2 346,614 -39,991 -10.3

Oak Creek-Franklin 26,592,198 28,808,074 2,215,876 8.3 23,872,509 -2,719,689 -10.2

Oakfield 3,950,562 3,661,989 -288,573 -7.3 3,546,141 -404,421 -10.2
Oconomowoc Area 5,729,711 6,198,226 468,515 8.2 5,146,103 -583,608 -10.2
Oconto 8,485,998 8,477,259 -8,739 -0.1 7,832,449 -653,549 -7.7
Oconto Falls 11,973,126 11,880,571 -92,555 -0.8 10,747,673 -1,225,453 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 12
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Omro $8,693,568 $8,582,236 -$111,332 -1.3% $7,814,881 -$878,687 -10.1%

Onalaska 15,725,648 15,141,948 -583,700 -3.7 14,108,342 -1,617,306 -10.3
Oostburg 5,415,544 5,502,557 87,013 1.6 4,861,429 -554,115 -10.2
Oregon 20,711,678 20,105,460 -606,218 -2.9 18,592,455 -2,119,223 -10.2
Osceola 10,874,479 10,797,582 -76,897 -0.7 9,761,648 -1,112,831 -10.2

Oshkosh Area 59,390,552 58,101,253 -1,289,299 -2.2 53,312,429 -6,078,123 -10.2

Osseo-Fairchild 7,477,606 7,573,427 95,821 1.3 7,058,300 -419,306 -5.6
Owen-Withee 4,069,690 3,963,214 -106,476 -2.6 3,674,833 -394,857 -9.7
Palmyra-Eagle Area 5,831,523 5,922,357 90,834 1.6 5,234,247 -597,276 -10.2
Pardeeville Area 5,075,260 4,857,570 -217,690 -4.3 4,547,495 -527,765 -10.4

Paris J1 436,900 370,787 -66,113 -15.1 392,149 -44,751 -10.2

Parkview 7,343,222 7,010,031 -333,191 -4.5 6,589,525 -753,697 -10.3
Pecatonica Area 2,746,311 2,838,027 91,716 3.3 2,518,167 -228,144 -8.3
Pepin Area 844,890 717,040 -127,850 -15.1 758,351 -86,539 -10.2
Peshtigo 8,249,841 8,056,009 -193,832 -2.3 7,548,874 -700,967 -8.5

Pewaukee 941,367 1,012,003 70,636 7.5 1,010,847 69,480 7.4

Phelps 17,985 15,265 -2,720 -15.1 16,144 -1,841 -10.2
Phillips 3,691,356 3,296,253 -395,103 -10.7 3,342,952 -348,404 -9.4
Pittsville 3,957,547 3,894,568 -62,979 -1.6 3,552,523 -405,024 -10.2
Platteville 7,815,052 7,929,808 114,756 1.5 7,013,853 -801,199 -10.3

Plum City 1,950,112 1,856,361 -93,751 -4.8 1,750,524 -199,588 -10.2

Plymouth 13,023,821 12,359,807 -664,014 -5.1 11,691,224 -1,332,597 -10.2
Port Edwards 3,208,246 3,148,364 -59,882 -1.9 2,881,881 -326,365 -10.2
Port Washington-Saukville 14,009,682 14,441,235 431,553 3.1 12,576,439 -1,433,243 -10.2
Portage Community 13,872,777 13,527,027 -345,750 -2.5 12,453,264 -1,419,513 -10.2

Potosi 2,920,022 2,720,198 -199,824 -6.8 2,621,085 -298,937 -10.2

Poynette 5,316,690 5,504,909 188,219 3.5 4,772,845 -543,845 -10.2
Prairie du Chien Area 8,946,331 8,482,249 -464,082 -5.2 8,024,713 -921,618 -10.3
Prairie Farm 2,681,339 2,597,002 -84,337 -3.1 2,449,596 -231,743 -8.6
Prentice 2,034,565 1,727,010 -307,555 -15.1 1,826,506 -208,059 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 13
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Prescott $5,948,233 $6,698,609 $750,376 12.6% $5,625,777 -$322,456 -5.4%

Princeton 696,239 590,884 -105,355 -15.1 624,926 -71,313 -10.2
Pulaski Community 24,064,056 24,884,208 820,152 3.4 22,675,588 -1,388,468 -5.8
Racine 133,089,274 136,864,673 3,775,399 2.8 121,998,573 -11,090,701 -8.3
Randall J1 2,684,656 2,486,544 -198,112 -7.4 2,408,759 -275,897 -10.3

Randolph 3,052,120 3,162,434 110,314 3.6 2,848,674 -203,446 -6.7

Random Lake 4,983,435 4,914,492 -68,943 -1.4 4,473,604 -509,831 -10.2
Raymond #14 1,361,218 1,327,430 -33,788 -2.5 1,221,911 -139,307 -10.2
Reedsburg 13,322,589 13,343,669 21,080 0.2 11,959,514 -1,363,075 -10.2
Reedsville 4,401,486 4,166,496 -234,990 -5.3 3,950,991 -450,495 -10.2

Rhinelander 6,638,115 5,625,514 -1,012,601 -15.3 5,949,617 -688,498 -10.4

Rib Lake 2,773,475 2,668,956 -104,519 -3.8 2,489,131 -284,344 -10.3
Rice Lake Area 11,756,182 11,573,833 -182,349 -1.6 10,553,608 -1,202,574 -10.2
Richfield J1 1,029,291 1,125,468 96,177 9.3 641,169 -388,122 -37.7
Richland 9,177,514 8,941,748 -235,766 -2.6 8,238,188 -939,326 -10.2

Richmond 2,844,981 3,055,906 210,925 7.4 2,714,798 -130,183 -4.6

Rio Community 3,118,205 2,990,485 -127,720 -4.1 2,799,089 -319,116 -10.2
Ripon 12,376,381 12,415,136 38,755 0.3 11,472,901 -903,480 -7.3
River Falls 13,853,081 14,913,793 1,060,712 7.7 12,436,201 -1,416,880 -10.2
River Ridge 3,998,347 3,674,053 -324,294 -8.1 3,589,035 -409,312 -10.2

River Valley 6,281,438 6,319,071 37,633 0.6 5,639,010 -642,428 -10.2

Riverdale 4,901,691 4,704,988 -196,703 -4.0 4,399,961 -501,730 -10.2
Rosendale-Brandon 7,605,063 7,464,805 -140,258 -1.8 6,949,166 -655,897 -8.6
Rosholt 3,543,274 3,644,405 101,131 2.9 3,180,706 -362,568 -10.2
Royall 4,649,082 4,534,812 -114,270 -2.5 4,226,225 -422,857 -9.1

Rubicon J6 571,562 509,226 -62,336 -10.9 513,066 -58,496 -10.2

Saint Croix Central 8,414,877 9,241,175 826,298 9.8 8,427,409 12,532 0.1
Saint Croix Falls 4,715,310 5,288,882 573,572 12.2 4,233,214 -482,096 -10.2
Saint Francis 4,660,819 4,026,658 -634,161 -13.6 4,184,170 -476,649 -10.2
Salem J2 6,112,455 6,029,614 -82,841 -1.4 5,487,029 -625,426 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 14
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Sauk Prairie $11,896,013 $11,932,241 $36,228 0.3% $10,670,696 -$1,225,317 -10.3%

Seneca 1,552,710 1,440,672 -112,038 -7.2 1,393,763 -158,947 -10.2
Sevastopol 79,710 67,649 -12,061 -15.1 71,546 -8,164 -10.2
Seymour Community 18,127,694 18,433,869 306,175 1.7 17,377,008 -750,686 -4.1
Sharon J11 2,423,886 2,344,362 -79,524 -3.3 2,224,277 -199,609 -8.2

Shawano 15,027,257 15,433,148 405,891 2.7 13,515,774 -1,511,483 -10.1

Sheboygan Area 72,084,534 69,587,896 -2,496,638 -3.5 64,770,886 -7,313,648 -10.1
Sheboygan Falls 10,231,120 10,211,424 -19,696 -0.2 9,184,082 -1,047,038 -10.2
Shell Lake 2,425,346 2,415,090 -10,256 -0.4 2,177,376 -247,970 -10.2
Shiocton 5,438,721 5,588,624 149,903 2.8 5,170,273 -268,448 -4.9

Shorewood 4,223,184 4,037,264 -185,920 -4.4 3,709,734 -513,450 -12.2

Shullsburg 2,694,480 2,663,561 -30,919 -1.1 2,484,436 -210,044 -7.8
Silver Lake J1 2,999,967 2,944,588 -55,379 -1.8 2,692,873 -307,094 -10.2
Siren 1,278,395 1,085,238 -193,157 -15.1 1,147,762 -130,633 -10.2
Slinger 12,915,778 12,993,724 77,946 0.6 11,594,712 -1,321,066 -10.2

Solon Springs 1,267,405 1,190,515 -76,890 -6.1 1,137,752 -129,653 -10.2

Somerset 9,296,478 10,210,191 913,713 9.8 9,171,002 -125,476 -1.3
South Milwaukee 21,429,826 21,183,852 -245,974 -1.1 19,251,166 -2,178,660 -10.2
South Shore 247,097 209,707 -37,390 -15.1 221,789 -25,308 -10.2
Southern Door 3,212,115 2,726,687 -485,428 -15.1 2,883,780 -328,335 -10.2

Southwestern Wisconsin 3,587,917 3,649,145 61,228 1.7 3,317,733 -270,184 -7.5

Sparta Area 19,454,075 18,761,740 -692,335 -3.6 17,462,441 -1,991,634 -10.2
Spencer 5,863,435 6,092,857 229,422 3.9 5,735,606 -127,829 -2.2
Spooner 1,753,827 1,482,979 -270,848 -15.4 1,568,417 -185,410 -10.6
Spring Valley 4,637,837 4,920,490 282,653 6.1 4,496,099 -141,738 -3.1

Stanley-Boyd Area 6,821,769 6,663,517 -158,252 -2.3 6,202,762 -619,007 -9.1

Stevens Point Area 41,271,732 40,553,766 -717,966 -1.7 37,048,521 -4,223,211 -10.2
Stockbridge 767,858 651,791 -116,067 -15.1 689,343 -78,515 -10.2
Stone Bank 64,481 65,003 522 0.8 64,928 447 0.7
Stoughton Area 16,962,819 16,611,675 -351,144 -2.1 15,227,572 -1,735,247 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

Page 15
 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Stratford $5,436,748 $5,648,005 $211,257 3.9% $5,177,915 -$258,833 -4.8%

Sturgeon Bay 4,486,889 4,182,388 -304,501 -6.8 4,028,206 -458,683 -10.2
Sun Prairie Area 28,791,626 32,596,526 3,804,900 13.2 26,884,001 -1,907,625 -6.6
Superior 30,705,278 30,577,785 -127,493 -0.4 27,562,452 -3,142,826 -10.2
Suring 487,886 414,061 -73,825 -15.1 437,916 -49,970 -10.2

Swallow 1,043,973 1,291,106 247,133 23.7 849,597 -194,376 -18.6

Thorp 3,987,003 3,835,670 -151,333 -3.8 3,578,847 -408,156 -10.2
Three Lakes 111,201 94,374 -16,827 -15.1 99,812 -11,389 -10.2
Tigerton 2,157,821 2,035,559 -122,262 -5.7 1,936,975 -220,846 -10.2
Tomah Area 19,874,452 20,549,659 675,207 3.4 18,669,861 -1,204,591 -6.1

Tomahawk 3,597,744 3,054,126 -543,618 -15.1 3,230,082 -367,662 -10.2

Tomorrow River 5,866,906 6,129,928 263,022 4.5 5,560,360 -306,546 -5.2
Trevor-Wilmot 4,467,623 4,578,720 111,097 2.5 4,228,407 -239,216 -5.4
Tri-County Area 3,631,958 3,884,414 252,456 7.0 3,344,122 -287,836 -7.9
Turtle Lake 768,733 652,407 -116,326 -15.1 689,994 -78,739 -10.2

Twin Lakes #4 1,030,317 1,235,259 204,942 19.9 925,037 -105,280 -10.2

Two Rivers 13,941,130 13,721,698 -219,432 -1.6 12,792,825 -1,148,305 -8.2
Union Grove J1 4,877,949 5,051,586 173,637 3.6 4,671,770 -206,179 -4.2
Union Grove UHS 3,413,945 3,486,853 72,908 2.1 3,064,820 -349,125 -10.2
Unity 2,266,795 1,923,783 -343,012 -15.1 2,034,619 -232,176 -10.2

Valders Area 6,951,680 6,805,772 -145,908 -2.1 6,240,219 -711,461 -10.2

Verona Area 22,061,183 21,622,898 -438,285 -2.0 19,804,735 -2,256,448 -10.2
Viroqua Area 7,146,856 7,281,850 134,994 1.9 6,507,175 -639,681 -9.0
Wabeno Area 417,590 346,448 -71,142 -17.0 366,408 -51,182 -12.3
Walworth J1 3,071,673 3,225,715 154,042 5.0 2,854,309 -217,364 -7.1

Washburn 2,764,042 2,626,664 -137,378 -5.0 2,481,282 -282,760 -10.2

Washington 7,276 6,173 -1,103 -15.2 6,529 -747 -10.3
Washington-Caldwell 1,251,214 1,156,059 -95,155 -7.6 1,123,202 -128,012 -10.2
Waterford J1 7,755,859 8,233,004 477,145 6.2 6,961,142 -794,717 -10.2
Waterford UHS 5,472,365 5,402,463 -69,902 -1.3 4,912,599 -559,766 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

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 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Waterloo $5,493,226 $5,729,918 $236,692 4.3% $5,164,397 -$328,829 -6.0%

Watertown 22,186,206 22,932,213 746,007 3.4 20,016,801 -2,169,405 -9.8
Waukesha 46,323,053 49,977,062 3,654,009 7.9 41,588,640 -4,734,413 -10.2
Waunakee Community 17,515,158 18,723,263 1,208,105 6.9 15,723,439 -1,791,719 -10.2
Waupaca 11,489,947 10,710,070 -779,877 -6.8 10,314,645 -1,175,302 -10.2

Waupun 13,554,943 12,628,615 -926,328 -6.8 12,172,433 -1,382,510 -10.2

Wausau 52,549,340 51,595,208 -954,132 -1.8 47,214,925 -5,334,415 -10.2
Wausaukee 616,975 523,613 -93,362 -15.1 553,780 -63,195 -10.2
Wautoma Area 6,049,048 6,264,112 215,064 3.6 5,430,530 -618,518 -10.2
Wauwatosa 19,731,900 19,804,590 72,690 0.4 17,691,166 -2,040,734 -10.3

Wauzeka-Steuben 2,571,550 3,095,102 523,552 20.4 2,972,943 401,393 15.6

Webster 211,057 179,120 -31,937 -15.1 189,440 -21,617 -10.2
West Allis 37,713,234 39,821,794 2,108,560 5.6 33,855,793 -3,857,441 -10.2
West Bend 30,632,477 29,767,646 -864,831 -2.8 27,479,096 -3,153,381 -10.3
West DePere 14,271,459 13,869,022 -402,437 -2.8 12,811,389 -1,460,070 -10.2

West Salem 11,781,545 12,027,469 245,924 2.1 11,030,640 -750,905 -6.4

Westby Area 8,334,743 8,150,850 -183,893 -2.2 7,517,891 -816,852 -9.8
Westfield 4,305,002 3,656,321 -648,681 -15.1 3,866,973 -438,029 -10.2
Weston 2,094,042 2,017,617 -76,425 -3.6 1,879,719 -214,323 -10.2
Weyauwega-Fremont 4,457,568 4,491,317 33,749 0.8 4,001,346 -456,222 -10.2

Weyerhaeuser Area 332,239 281,965 -50,274 -15.1 298,209 -34,030 -10.2

Wheatland J1 2,050,030 2,066,095 16,065 0.8 1,840,251 -209,779 -10.2
White Lake 843,428 715,552 -127,876 -15.2 756,778 -86,650 -10.3
Whitefish Bay 9,979,262 10,693,624 714,362 7.2 8,959,309 -1,019,953 -10.2
Whitehall 5,622,103 5,371,841 -250,262 -4.5 5,046,522 -575,581 -10.2

Whitewater 8,622,552 8,086,268 -536,284 -6.2 7,740,869 -881,683 -10.2

Whitnall 8,096,670 7,948,007 -148,663 -1.8 7,269,161 -827,509 -10.2
Wild Rose 1,224,261 1,039,443 -184,818 -15.1 1,099,328 -124,933 -10.2
Williams Bay 66,794 56,687 -10,107 -15.1 59,953 -6,841 -10.2
Wilmot UHS 5,767,951 5,691,826 -76,125 -1.3 5,178,142 -589,809 -10.2

* Not a projection of 2011-12 or 2012-13 general aid.

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 Current Law As If Bill Had Applied
2010-11 Change to 2009-10 2010-11 Change to 2009-10
2009-10 Net 2010-11 Net 2010-11 Hypothetical
School District Payment Payment Amount Percent Net Payment* Amount Percent

Winneconne Community $7,585,658 $6,710,188 -$875,470 -11.5% $6,809,692 -$775,966 -10.2%

Winter 328,653 278,921 -49,732 -15.1 294,990 -33,663 -10.2
Wisconsin Dells 787,253 652,037 -135,216 -17.2 689,603 -97,650 -12.4
Wisconsin Heights 3,707,273 3,146,986 -560,287 -15.1 3,328,284 -378,989 -10.2
Wisconsin Rapids 37,153,168 37,647,936 494,768 1.3 34,549,299 -2,603,869 -7.0

Wittenberg-Birnamwood 7,872,133 8,147,788 275,655 3.5 7,583,145 -288,988 -3.7

Wonewoc-Union Center 2,087,736 1,839,529 -248,207 -11.9 1,874,164 -213,572 -10.2
Woodruff J1 336,760 285,800 -50,960 -15.1 302,266 -34,494 -10.2
Wrightstown Community 8,010,600 8,319,406 308,806 3.9 7,547,240 -463,360 -5.8
Yorkville J2 872,583 740,543 -132,040 -15.1 783,208 -89,375 -10.2

TOTAL $4,548,672,918 $4,544,984,014 -$3,688,904 -0.1% $4,154,440,732 -$394,232,186 -8.7%

* Not a projection of 2011-12 or 2012-13 general aid.

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