The annual original budget provides the best estimates at the time of adoption of the resources and costs of the activities of the school district for the ensuing months of the school year. As the year progresses, there may be a need to change appropriations and purposes. Such amendments to the original budget can range from minor to significant. Districts are advised to use a budget format which shows amounts appropriated for expenditures according to functions. The reason for using function is that function means purpose, and s. 65.90 requirements apply when appropriations and/or purposes change.
Budget Changes/Amendment Requirements
Changes in amounts of appropriation and the purposes (functions) for which they are used must be approved by a two-thirds vote of the school board. Pursuant to input from the Wisconsin Association of School Boards, school district officials and legal counsel, DPI recommends that the two-thirds vote, per Wis Stat § 65.90(5)(ar), along with the required publication notices, be required if the amount of appropriation and the purposes (functions) as presented in the line items of the adopted budget are changed. Changes in subordinate line items from which the adopted budget evolved (but which are not detailed in the adopted budget) do not require the two-thirds vote and publication. School district treasurers must also comply with Wis Stat § 120.16(2) to assure disbursements from the school district treasury are made within the law.
Post a notice of the changes on the district's website within 15 days after any change to a school district's budget is made per Wis Stat § 65.90(5)(ar) and Wis Stat § 985.02.
Click revised budget 2025-2026.
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