Wisconsin Code § 38.28

State aid
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(1) Annually at the time and on forms prescribed by the director, the district board secretary shall report to
the board the cost of maintaining the schools of the district; the
character of the work done; the number, names and qualifications
of the teachers employed; the number of full-time students enrolled; the number of full-time equivalent students enrolled in the
district who are residents of another district; the number of full-

time students exempted from tuition, by course credits; the actual
amount of tuition collected in postsecondary and in vocationaladult programs; and such other information as the board requires.
(1m) In this section:
(a) 1. “District aidable cost” means the annual cost of operating a technical college district, including debt service charges for
district bonds and promissory notes for building programs or capital equipment, but excluding all expenditures relating to auxiliary enterprises and community service programs, all expenditures funded by or reimbursed with federal revenues, all receipts
under ss. 38.12 (9) and (14), 38.14 (3) and (9), and 118.15 (2) (a),
all receipts from grants awarded under ss. 38.04 (8), (28), and
(31), 38.14 (11), 38.26, 38.27, 38.31, 38.33, 38.34, 38.38, and
38.42, all fees collected under s. 38.24, and driver education and
chauffeur training aids.
2. “District aidable cost” for any district that does not have an
institution or college campus located in the district does not include costs associated with the collegiate transfer program at the
district school. In this subdivision, “institution” and “college
campus” have the meanings specified under s. 36.05. This subdivision does not apply beginning with aid paid under sub. (3) in
the 2014-15 fiscal year.
(am) “Dual enrollment programs” means programs or courses
of study designed to provide high school students the opportunity
to gain credits in both technical college and high school, including transcripted credit programs or other educational services
provided by contract between a school district and a technical
college.
(b) “Equalization index” means a ratio determined by:
1. Dividing the most current statewide full valuation by the
board’s estimate of the districts’ total aidable full-time equivalent
student count for the next fiscal year;
2. Dividing the most current full valuation for each district
by the board’s estimate of that district’s full-time equivalent student count for the next fiscal year; and
3. Dividing the quotient of subd. 1. by the quotient of subd.
2., rounded to the 5th decimal place.
(c) “Industry-validated curriculum” means a curriculum that
is developed with business or industry input and that is based on
competencies and assessments that reflect the skills and knowledge necessary for a specific job or jobs within a specific type of
business or industry.
(2) (b) Subject to par. (bm), each district’s share of the
amount appropriated under s. 20.292 (1) (d) shall be computed as
follows:
1. The district’s aidable cost shall be multiplied by the applicable percentage and this product shall be multiplied by the
equalization index to determine state aids. In this subdivision,
the “applicable percentage” is the percentage sufficient to generate total aid under this section that will fall within the range of
0.999 and 1.001 of the amount appropriated under s. 20.292 (1)
(d), as determined by the board.
2. The most current equalized values certified by the department of revenue shall be used in aid determinations, except
equalized values shall include the full value of property that is exempt under s. 70.11 (39) and (39m) as determined under s.
79.095 (3) for 2016.
3. Beginning with the 1975-76 fiscal year, state aids shall be
calculated and paid on the basis of 1975-76 district aidable cost.
Annually thereafter, aid payments in any fiscal year shall fund the
district aidable cost in that same fiscal year.
4. The board shall make such adjustments in aid payments
during the fiscal year as are necessary to reflect more current data
under sub. (1m) and s. 20.292 (1) (d). Final adjustments of state
aid payments, on the basis of actual enrollments and costs, shall
be made from the following year’s aid appropriation under s.
20.292 (1) (d).
(be) 1. Subject to subd. 1m. and par. (bm), the board shall establish a formula for allocating the amount appropriated under s.
20.292 (1) (d) in a fiscal year to each district based on a district’s
performance in the 3 previous fiscal years with respect to the following criteria:
a. The placement rate of students in jobs related to students’
programs of study.
b. The number of degrees and certificates awarded in highdemand fields. The board and the department of workforce development shall jointly determine what constitutes high-demand
fields and revise the determination as necessary.
c. The number of programs or courses with industry-validated curriculum.
d. The transition of adult students from basic education to
skills training.
dm. The number of adult students served by basic education
courses, adult high school or English language learning courses,
or courses that combine basic skills and occupational training as
a means of expediting basic skills remediation, and the success
rate of adult students completing such courses.
e. Participation in dual enrollment programs.
f. The workforce training provided to businesses and
individuals.
g. Participation in statewide or regional collaboration or efficiency initiatives.
h. Training or other services provided to special populations
or demographic groups that can be considered unique to the
district.
i. The development and implementation of a policy to award
course credit for relevant educational experience or training not
obtained through an institution of higher education, including
skills training received during military service.
1m. Subject to modification by the joint committee on finance under subd. 2., allocations under the formula established
under subd. 1. shall be based on a district’s performance with respect to 7 of the 10 criteria specified in subd. 1. a. to i., and the
board shall allow each district to designate the criteria used for
the allocations.
2. No later than March 31, 2014, the board shall submit a
plan for making allocations pursuant to the formula established
under subd. 1. to the joint committee on finance. If the cochairpersons of the joint committee on finance do not notify the board
within 14 working days after the date of the submittal of the plan
that the committee has scheduled a meeting to review the plan,
the board shall implement the plan. If, within 14 working days
after the date of the submittal of the plan, the cochairpersons of
the committee notify the board that the committee has scheduled
a meeting to review the plan, the board may not implement the
plan unless the committee approves or modifies the plan. If the
committee modifies the plan, the board may implement the plan
only as modified by the committee.
3. In each fiscal year, beginning in fiscal year 2014-15, the
board shall submit a report to the joint committee on finance that
describes how the amount appropriated under s. 20.292 (1) (d) is
allocated to each district under the plan administered under subd.
2. The report shall describe all of the following:
a. The amount allocated to each district in the fiscal year under the formula administered under the plan.
b. The performance of each district with respect to each criterion specified in subd. 1. a. to i.
c. The methodologies used to make a district’s allocation de-

scribed under subd. 3. a. based on the district’s performance described under subd. 3. b.
d. The performance of the technical college system as a
whole with respect to each criterion specified in subd. 1. a. to i.
e. Any other information used to administer the plan.
4. The board shall make the report submitted under subd. 3.
available to the public. Each district board that maintains an Internet site shall make the report available to the public at the Internet site.
5. The board shall include in its biennial budget request under s. 16.42 any legislative proposals that the board recommends
that relate to the criteria specified in subd. 1. a. to i. or to the plan
or formula approved or modified by the joint committee on finance under subd. 2.
(bm) 1. In this paragraph, “amount appropriated” means the
amount appropriated under s. 20.292 (1) (d).
2. a. Except for the percentages of funding specified in this
subdivision to be distributed under par. (be), all of the amount appropriated shall be distributed under par. (b).
b. In fiscal year 2014-15, the percentage is 10 percent.
c. In fiscal year 2015-16, the percentage is 20 percent.
d. In fiscal year 2016-17 and each fiscal year thereafter, the
percentage is 30 percent.
(bs) The board shall reduce each district’s aid payment under
par. (b) 2., or the amount allocated to each district under the plan
administered under par. (be) 2. , by the district’s share of the
amount necessary to produce and distribute the statewide guide
under s. 38.04 (18), as determined by the board.
(d) Notwithstanding pars. (b), (be), and (bm), the board may
withhold, suspend or reduce in whole or in part payment of state
aid under this subsection to any district board whose program or
educational personnel does not meet minimum standards set by
the board or which violates this chapter or any rule promulgated
by the board under the authority of this chapter. The board shall
discontinue aids to those programs which are no longer necessary
to meet needs within the state.
(e) Aids shall not be paid to a district board for any program
unless the intended content of each course has been thoroughly
described, and the program has been designated and approved by
the state director and reviewed by the board. The board shall establish procedures to implement this subsection which shall enhance the district’s ability to respond rapidly to the needs of its
citizens.
(f) The board shall compile information on anticipated cost
for each succeeding fiscal year by the preceding January 1.
(4) From the appropriation under s. 20.292 (1) (f), the board
may pay to any district that does not have an institution or college
campus located within the district an amount equal to that portion
of the instructional costs of the district’s collegiate transfer program not supported by fees and tuition that is equal to the state
support of similar programs in the University of Wisconsin System, as determined by the board. In this subsection, “institution”
and “college campus” have the meanings specified under s.
36.05.
(5) State aid shall not be paid to a district for any year, unless
every teacher, administrator, principal and supervisor employed
by the district during that year is under a contract providing for
leave of absence by reason of sickness of such person, without
deduction from salary, for not less than 5 days per year and for accumulation of unused sick leave from year to year to a total of not
less than 30 days. No allowance may be paid for such absences
from teaching or other educational services rendered in evening
school by any person employed at least 30 hours per week in day
school. This subsection does not apply to a person employed by
the district board for less than 30 hours per week.

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