2021-2022 Budget

Presented here is the 2021-2022 fiscal year budget for the Appleton Area School District. The total budget for all funds less inter-fund transfers is $231,776,669. This budget proposal has been prepared using the best information available and will be reworked when new information is received. It is expected that revisions will be few and minor.

Budget/Program Highlights for 2021-2022

  • With no increase in the per student revenue allocation from the State, we will not see an increase in our Revenue Limit authority. However, we are receiving a “Declining Enrollment Exemption” and a “Hold Harmless Exemption”. These exemptions will offset the loss of revenue we would have seen due to our declining enrollment. Because of these factors, we are budgeting for a minimal change in revenue from last year.
  • Due to having no change in our revenue limit authority, the funding we receive from local property taxes will also see a minimal change that can be attributed to the AASD. However, the amount the AASD is required to levy to fund private school vouchers will increase from last year’s total of $3,764,607 to $4,560,772. Private school vouchers will make up $.48 of our tax rate, or the equivalent of $48 on $100,000 of property.
  • Although we are not receiving additional revenue from the local or State level, we will receive a revenue increase of approximately $6,975,000 from the Federal government through the American Rescue Plan (often referred to as ESSER funding). The full amount of this revenue will be spent mitigating the disruption to student learning caused by the pandemic.
  • The 2020-2021 fiscal year finished with a surplus of approximately $5 million. With no increase in revenue, this surplus will allow the district to cover operational increases that are caused by inflation. The most significant operational increases are; health insurance, cleaning costs, transportation, technology contracts, maintenance contracts, utilities, and compensation increases.
  • In each of the past two years, the AASD has used reserve funds from our Community Service Fund (Fund 80) to cover increases to expenditures. These reserve funds, considered part of our overall positive fund balance, have allowed us to meet our fiscal needs without raising the Fund 80 portion of our tax levy. However, with these reserve funds now depleted, we need to increase our Fund 80 portion of the tax levy to cover additional Community School staffing, increasing costs for our Extended Learning Day programs, and increasing costs for our contract with the Boys and Girls Club of the Fox Cities for services provided through the Truancy Reduction and Assessment Center (TRAC).
  • The District utilized a defeasance process during 2020-2021 to pay down long-term debt. The process saved the District approximately $950,000 in future interest. Our projection is to again utilize a defeasance process this budget year.
  • Staffing changes will have a minimal effect on our 2021-2022 budget. Our overall staffing will decrease by .7%, with an increase in staffing occurring in ESSER supported areas, but a decrease in elementary classroom staffing. The decrease in elementary classroom staffing was an outcome of lower elementary enrollments, and the reduction was accomplished through attrition.
    In addition, the District dissolved the 27 health room paraprofessional positions that were in place during the 2020-2021 school year to manage positive student COVID cases.
  • Compensation increases for 2021-2022 were modest for all staff, with all employee groups seeing an average increase of 2.38%.
  • The District’s Equalized Property Value increased by 5.31% from just over $9 billion last year to $9.5 billion this year. This increase means our tax levy will be dispersed across more property value.
  • Our tax rate, often referred to as our mill rate, is projected to decrease from $7.96 per $1,000 of equalized valuation to $7.66 per $1,000 of equalized valuation. 2021-2022 will be the sixth straight year in which the Appleton Area School District has had a decrease in our tax rate.
Budget Booklet 2021-2022