Categorical Aids in School Budgeting Process

wasbo accounting conference 18 march 2025 n.w
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Explore the concept of categorical aids in the school budgeting process, including their targeted purposes, types, and funding structures. Learn about special education aids, per-pupil aids, and other financial support mechanisms crucial for educational institutions.

  • School budgeting
  • Categorical aids
  • Education funding
  • Special education
  • Financial planning

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  1. WASBO Accounting Conference 18 March 2025 Categorical Aids Jennifer Buros Director Ben Kopitzke Finance Consultant School Financial Services Team

  2. 2025-27 Biennial Budget Process We are in the second year (FY25) of the current biennial budget. DPI submitted its departmental budget request for 2025-27 in November 2024. Gov. Evers released his proposal in February 2025. The Legislative Joint Committee of Finance will work on the 2025-27 budget and related documents through the spring/summer of 2025. Ideally the final budget for FY26 and FY27 will be completed prior to July 1, 2025. 2/36

  3. What is a Categorical Aid? Targeted purpose Outside revenue limit Offsets shared cost 3/36

  4. What is a Categorical Aid? Usually sum-certain, often prorated Three broad types Reimbursement Formula Grant 4/36

  5. Categorical Aid Funding Special Ed Aids Special Ed Aids $1,487,135,000 in FY25 $1,487,135,000 in FY25 CSF Per-Pupil Aid Per-Pupil Aid AGR AGR Common Sch Fund Common Sch Fund AGR Special Ed. Aid Ed. Aid Special Transportation Aids Transportation Aids Sparsity Aid Sparsity Aid Bilingual-Bicultural Bilingual-Bicultural Per Pupil Aid Aid Per-Pupil State Tuition State Tuition Mental Health Aid Mental Health Aid Mental Health Grant Mental Health Grant 5/36 https://dpi.wi.gov/sites/default/files/imce/policy-budget/2023_Act_19_K-12_School_Aid_Budget.pdf

  6. Special Education & School-Age Parents Aid $558,036,700 in FY24; $574,777,700 in FY25 Districts, Independent Charters Schools (ICS), CESAs, CCDEBs Reimbursement of prior year eligible costs Salary & benefits of licensed staff IEP-required specialized transportation Limited contracting Sum-certain, prorated (29.16% in March payment) Paid in 6 installments Special Education & School-Age Parents Aid Authorization: s. 115.88 Appropriation: s. 20.255(2)(b) 6/36

  7. Special Education & SAP Aid: How do you get it? WISEdata Finance FY24 fiscal data reporting PI-1505-SE Special Education Annual Report FY23 and prior Fund 27 expenditures by project code 011: Local aidable 019: Local non-aidable 340: IDEA grant roll-up 7/36

  8. High-Cost Special Education Aid $13,032,000 in FY24; $14,480,000 in FY25 Districts, Independent Charter Schools, CESAs, CCDEBs Average reimbursement rate of individual pupil costs over $30,000 in 2023-24 was 24.3%, after SPED/SAP aid was deducted Sum-certain, prorated if necessary Paid in June Authorization: s. 115.881 Appropriation: s. 20.255(2)(bd) 8/36

  9. High-Cost SPED Aid: How do you get it? Deadline for 2024-25 claims for 2023-24 student costs is extended to March 24, 2025. Watch future School Finance Bulletins to follow the rule process and find out when details are available online: High Cost Special Education 9/36

  10. Per Pupil Aid $591,003,000 in FY24; $587,812,400 in FY25 Per pupil aid is for districts only $742 per pupil; calculated by DPI PPA membership includes only summer 40% FTE and September count FTE Sum-sufficient ($742 pp is guaranteed in FY24 and FY25) Paid in March Authorization: s. 115.437 Appropriation: s. 20.255(2)(aq) 10/36

  11. Pupil Transportation Aid Pupil Transportation Aid FY24 & FY25 is $24,000,000/year Formula based on number of pupils transported in mileage categories Sum-certain, paid in January Remaining balance distributed proportionally in June, based on share of audited January payment Authorization: s. 121.58 Appropriation: s. 20.255(2)(cr) 11/36

  12. PI-1547 Regular Year Reporting Distance in Miles Distance in Miles Regular Year (PI Regular Year (PI- -1547) 1547) Less Than 2 miles (hazardous area) $15/pupil Over 2-5 miles $35/pupil Over 5 up to 8 miles $55/pupil Over 8 up to 12 miles $110/pupil Over 12 miles $400/pupil The 0 to 2 Miles (Hazardous Area Transportation) category requires DPI approval before data can be entered. 12/36

  13. PI-1547-SS Summer/Interim Reporting Distance in Miles Distance in Miles Summer/Interim (PI Summer/Interim (PI- -1547 1547- -SS) SS) Less Than 2 miles (hazardous area) NA Over 2-5 miles $10/pupil Over 5 up to 8 miles $20/pupil Over 8 up to 12 miles $20/pupil Over 12 miles $20/pupil Recently revised: Increased payment, and distance from student s residence to school only factor to be considered for summer school interim. Districts are not required to transport for summer/interim sessions to the same standard as during the regular school year. 13/36

  14. High Cost Transportation Aid High Cost Transportation Aid is $22,800,000 in FY24 & FY25 To districts only and based on previous school year data For districts with audited cost/member of 140% of statewide average and 50 or fewer students per square mile. $200,000 will go to districts that qualified the year before but not in the current school year, equal to 50%, prorated if necessary. Formula based on per-member Fund 10 transportation expenses and calculated by DPI Sum-certain, often prorated (100% in FY23) Paid in June Authorization: s. 121.59 Appropriation: s. 20.255(2)(cq) 14/36

  15. Sparsity Aid Sparsity Aid in FY24 & FY25 is $28,614,000 Districts only Formula based on membership and density; calculated by DPI Starting in FY22: two tiers of aid eligibility $400 pp: 745 members, <10 members/mi2 $100 pp: 746-1,000 members, <10 members/mi2 50% stop-gap for previously aided but now ineligible Sum-certain, prorated if necessary (96.9% in FY25) Paid in September Authorization: s. 115.436 Appropriation: s. 20.255(2)(ae) 15/36

  16. Bilingual-Bicultural Programs Funding for FY24 & FY25 is $10,089,800/year Districts only Reimbursement of prior year eligible costs Eligibility based on school ELL enrollment Sum-certain, prorated if necessary (8.5% in FY24) Paid in December Bilingual-Bicultural Programs Contact Tanya Morin (608) 267-9393 for assistance Authorization: s. 115.995 Appropriation: s. 20.255(2)(cc) 16/36

  17. BLBC Education Aid: How do you get it? Submit plan of service before school year begins Submit end-of-year report after school year ends Contact Tanya Morin (608) 267-9393 for assistance BLBC Programs Website 17/36

  18. Achievement Gap Reduction $109,184,500 in FY24 & FY25 Replaced the SAGE program at the end of the 2017-18 school year Focused on closing achievement gaps Tutoring, teacher coaching, or class size reduction Progress reporting to DPI and your board AGR payments are per-pupil: Appropriation total # of low-income kids in AGR districts 2024-25 AGR Allocations by District Authorization: s. 118.44 Appropriation: ss. 20.255(2)(cu) 18/36

  19. Common School Fund (Library Aid) Common School Fund is $70,000,000 in FY25 (7.7% increase YOY) Districts only Allocation based on resident population of children ages 4-20 (school census); reporting opens in June, closes in August For purchase of library materials Each district is expected to estimate their CSF amount in their own budget reports. Authorization: Art. X, ss. 2 & 5, Wis. Constitution; s. 43.70, Stats. 19/36

  20. Common School Fund (Library Aid) BCPL provides an estimate of the funds available in January CSF allocation will be approximately $62.38 per student Estimate = final payment to help districts plan Districts are expected to spend this money during the current school year; no carry-over is the goal Paid in late April, should be spent by end of June Common School Fund information 20/36

  21. Common School Fund Library Aid: How do you get it? PI-1505-Census Census Report Count of district residents ages 4-20 Can use physical count or mathematical approximation 21/36

  22. State Tuition State Tuition for FY24 & FY25 is $8,242,900 /year Districts only Reimbursement of prior year costs serving pupils in eligible facilities Sum-certain, prorated if necessary Paid in June Authorization: s. 121.79 Appropriation: s. 20.255(2)(cg) 22/36

  23. State Tuition: How do you get it? PI-1524-ST Excel-based claim workbook Eligible costs Students & days served Due date: 9/26/2025 (last Friday in September) 23/36

  24. Aid for School-Based Mental Health Services $12,000,000 GPR in FY24 & FY25 Aid for School Mental Health Programs supports the expansion of mental health services to students by providing state reimbursements for expenditures on social worker services. Two-tiered program Authorization: s. 115.364 Administrative Code Sec. PI 31 Appropriation: s. 20.255(2)(da) 24/36

  25. Aid for School-Based Mental Health Services Eligible school districts, private schools, and independent charter schools may receive partial reimbursement for salary and fringe benefits paid to employ, hire, or retain social workers or the costs to contract for the services of a social worker when the eligible entity increased in its expenditures in the prior school year compared to the immediately preceding school year. June aid payments are prorated if the appropriation does not fully cover total aid eligibility Claim form deadline was March 15, 2025. Contact Julie Incitti (608) 266-0963 for assistance. 25/36

  26. School-Based Mental Health Services Funding School-Based Mental Health Services Funding provides $25,000,000 GPR in FY24 & FY25 This is a one-time increase, meaning the base funding for the 2025-2027 biennium will revert to $10,000,000 In the 2023 Act 19 (biennial budget) changed SBMHS Grant program from a competition to a per pupil allocation to all school districts and ICSs Paid on the last Monday of June Authorization: s. 115.367 Appropriation: s. 20.255(2)(dt) 26/36

  27. School-Based Mental Health Services Funding Funds must be used for allowable activities aimed at building, improving, and sustaining Comprehensive School Mental Health System in partnership with community mental health providers School Based Mental Health State Funding Spending Guidelines Annual reporting due by July 31st Report will open May 15th Contact Liz Krubsack (608) 264-6719 or Jessica Frain (608) 266-0986 27/36

  28. Mental Health Training Programs for Schools CESA Trauma Sensitive Schools Wish Center Youth Mental Health First Aid (YMHFA) Screening, Brief Interventions, and Referral to Treatment (SBIRT) Contact Liz Krubsack (608) 264-6719 or Libby Strunz (608) 266-3361 28/36

  29. Aid Payment Schedule 29/36 2024-25 State Aid Payment Schedule

  30. Payment Date by Aid Program Eligiblility Equalization Aid Withholding Cash Payment Aid Payment Adjustments September 18, 2023 December 4, 2023 March 25, 2024 June 17, 2024 Total Equalization Aid $4,935,999.00 $10,221,982.00 $9,473,738.00 $13,263,233.00 $37,894,952.00 Special Adjustment Aid $0.00 $0.00 $4,935,999.00 $10,221,982.00 $2,464,007.08 $281,763.32 $17,903,751.40 ($7,009,730.92) ($12,981,469.68) ($19,991,200.60) Madison, Final 2023-24 December 4, 2023 March 25, 2024 June 17, 2024 Total Special Adjustment Aid $0.00 $0.00 $0.00 $0.00 Net Full-Time and SPED Open Enrollment and Tuition Waiver $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Full-Time and SPED Open Enrollment and Tuition Waiver Transfers In Full-Time and SPED Open Enrollment and Tuition Waiver Transfers Out $3,855,863.00 $13,072,364.00 ($9,216,501.00) AGR Aid November 20, 2023 February 20, 2024 June 10, 2024 Total AGR Aid $2,272,128.00 $2,221,590.00 $2,222,601.63 $6,716,319.63 Per Pupil Aid $0.00 $0.00 $0.00 $0.00 $2,272,128.00 $2,221,590.00 $2,222,601.63 $6,716,319.63 WPCP and RPCP State Aid Deductions SNSP State Aid Deductions ($4,583,640.94) ($532,108.23) ($5,652,652.50) ($6,297.93) New Independent Charter Schools State Aid Deductions Challenge Academy State Aid Deductions March 25, 2024 Per Pupil Aid $19,094,628.00 Pupil Transportation Aid $19,094,628.00 Revenue Limit Penalties Unresolved Compliance Issues $0.00 $0.00 $0.00 January 29, 2024 June 17, 2024 June 17, 2024 (High Cost Trans) Total Pupil Transportation Aid $246,705.00 $63,973.88 $0.00 $0.00 $0.00 $0.00 $246,705.00 $63,973.88 Total Non-Open Enrollment State Aid Deductions ($10,774,699.60) $0.00 $0.00 $310,678.88 $310,678.88 Total Withholdings ($19,991,200.60) Special Education Aid November 20, 2023 December 18, 2023 January 16, 2024 February 20, 2024 March 18, 2024 June 10, 2024 June 17, 2024 (High Cost SPED) Total Special Education Aid $3,513,805.00 $3,513,805.00 $3,513,805.00 $3,513,805.00 $3,496,806.00 $6,517,188.00 $1,551,658.00 $25,620,872.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,513,805.00 $3,513,805.00 $3,513,805.00 $3,513,805.00 $3,496,806.00 $6,517,188.00 $1,551,658.00 $25,620,872.00 Actual and Projected State Aid Adjustments & June Aid Payment Reconciliation Common School Fund (CSF) (Library Aid) April 29, 2024 CSF Aid $1,497,891.00 $0.00 $1,497,891.00 30/36 Grand Total Of All Above Aids $91,135,341.51 ($19,991,200.60) $71,144,140.91

  31. Payment Date by Aid Program Eligiblility Equalization Aid Payment Date by Aid Program Withholding Cash Payment Eligiblility Equalization Aid Withholding Cash Payment September 18, 2023 December 4, 2023 March 25, 2024 June 17, 2024 Total Equalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 September 18, 2023 December 4, 2023 March 25, 2024 June 17, 2024 Total Equalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Special Adjustment Aid Special Adjustment Aid $0.00 $0.00 $0.00 $0.00 December 4, 2023 March 25, 2024 June 17, 2024 Total Special Adjustment Aid $0.00 $0.00 $0.00 $0.00 December 4, 2023 March 25, 2024 June 17, 2024 Total Special Adjustment Aid $0.00 $0.00 $0.00 $0.00 $540.00 $338.00 $472.00 $1,350.00 AGR Aid ($540.00) ($338.00) ($472.00) ($1,350.00) $0.00 $0.00 $0.00 $0.00 AGR Aid November 20, 2023 February 20, 2024 June 10, 2024 Total AGR Aid $19,218.00 $18,792.00 $18,798.55 $56,808.55 Per Pupil Aid November 20, 2023 February 20, 2024 June 10, 2024 Total AGR Aid ($19,213.32) $0.00 $19,218.00 $18,009.73 $367.50 $37,595.23 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ($782.27) ($18,431.05) North Lakeland, Final 2023-24 Per Pupil Aid Gibraltar, Final 2023-24 March 25, 2024 Per Pupil Aid $95,718.00 March 25, 2024 Per Pupil Aid $0.00 $95,718.00 $384,356.00 ($11,037.00) $373,319.00 Pupil Transportation Aid Pupil Transportation Aid $22,630.00 $5,904.95 $171,304.99 $199,839.94 January 29, 2024 June 17, 2024 June 17, 2024 (High Cost Trans) Total Pupil Transportation Aid $22,630.00 $6,477.63 $171,304.99 $200,412.62 Special Education Aid January 29, 2024 June 17, 2024 June 17, 2024 (High Cost Trans) Total Pupil Transportation Aid ($572.68) $0.00 $33,875.00 $9,144.54 $498,014.40 $541,033.94 Special Education Aid $25,489.00 $25,489.00 $25,490.00 $25,489.00 $25,489.00 $47,344.00 $0.00 $174,790.00 $0.00 $33,875.00 ($572.68) $0.00 ($9,144.54) ($15,479.46) ($24,624.00) $0.00 $482,534.94 $516,409.94 November 20, 2023 December 18, 2023 January 16, 2024 February 20, 2024 March 18, 2024 June 10, 2024 June 17, 2024 (High Cost SPED) Total Special Education Aid $25,489.00 $25,489.00 $25,490.00 $25,489.00 $25,489.00 $47,344.00 November 20, 2023 December 18, 2023 January 16, 2024 February 20, 2024 March 18, 2024 June 10, 2024 June 17, 2024 (High Cost SPED) Total Special Education Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $77,778.00 $77,777.00 $77,778.00 $77,778.00 $77,778.00 $144,468.00 $7,372.00 $540,729.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $77,778.00 $77,777.00 $77,778.00 $77,778.00 $77,778.00 $144,468.00 $7,372.00 $540,729.00 $0.00 $174,790.00 Common School Fund (CSF) (Library Aid) Common School Fund (CSF) (Library Aid) $8,019.00 April 29, 2024 CSF Aid $8,019.00 April 29, 2024 CSF Aid $0.00 $40,267.00 $0.00 $40,267.00 31/36 Grand Total Of All Above Aids $535,748.17 Grand Total Of All Above Aids ($19,786.00) $515,962.17 $1,507,735.94 ($37,011.00) $1,470,724.94

  32. Payment Date by Aid Program Eligiblility Equalization Aid Payment Date by Aid Program Withholding Cash Payment Eligiblility Equalization Aid Withholding Cash Payment September 18, 2023 December 4, 2023 March 25, 2024 June 17, 2024 Total Equalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 September 18, 2023 December 4, 2023 March 25, 2024 June 17, 2024 Total Equalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $35,815.00 $0.00 $0.00 $35,815.00 $0.00 $0.00 $0.00 $0.00 $20,311.00 $30,221.00 $86,347.00 ($20,311.00) ($30,221.00) ($50,532.00) $35,815.00 Special Adjustment Aid Special Adjustment Aid $0.00 $0.00 $0.00 $0.00 December 4, 2023 March 25, 2024 June 17, 2024 Total Special Adjustment Aid $0.00 $0.00 $0.00 $0.00 December 4, 2023 March 25, 2024 June 17, 2024 Total Special Adjustment Aid $0.00 $0.00 $0.00 $0.00 $52,470.00 $32,794.00 $45,911.00 $131,175.00 AGR Aid ($52,470.00) ($32,794.00) ($45,911.00) ($131,175.00) $0.00 $0.00 $0.00 $0.00 AGR Aid November 20, 2023 February 20, 2024 June 10, 2024 Total AGR Aid $19,218.00 $18,792.00 $18,798.55 $56,808.55 Per Pupil Aid November 20, 2023 February 20, 2024 June 10, 2024 Total AGR Aid ($19,213.32) $0.00 $19,218.00 $18,009.73 $367.50 $37,595.23 $128,413.00 $125,557.00 $125,614.38 $379,584.38 Per Pupil Aid ($128,413.00) ($125,557.00) ($123,158.83) ($377,128.83) $0.00 $0.00 ($782.27) ($18,431.05) $2,455.55 $2,455.55 North Lakeland, Final 2023-24 Spooner, Final 2023-24 March 25, 2024 Per Pupil Aid $95,718.00 March 25, 2024 Per Pupil Aid $0.00 $95,718.00 $876,302.00 ($876,302.00) $0.00 Pupil Transportation Aid Pupil Transportation Aid $22,630.00 $5,904.95 $171,304.99 $199,839.94 January 29, 2024 June 17, 2024 June 17, 2024 (High Cost Trans) Total Pupil Transportation Aid $22,630.00 $6,477.63 $171,304.99 $200,412.62 Special Education Aid January 29, 2024 June 17, 2024 June 17, 2024 (High Cost Trans) Total Pupil Transportation Aid ($572.68) $0.00 $77,395.00 $22,586.87 $307,639.03 $407,620.90 Special Education Aid $25,489.00 $25,489.00 $25,490.00 $25,489.00 $25,489.00 $47,344.00 $0.00 $174,790.00 ($77,395.00) ($5,269.08) $0.00 ($82,664.08) $0.00 ($572.68) $0.00 $17,317.79 $307,639.03 $324,956.82 November 20, 2023 December 18, 2023 January 16, 2024 February 20, 2024 March 18, 2024 June 10, 2024 June 17, 2024 (High Cost SPED) Total Special Education Aid $25,489.00 $25,489.00 $25,490.00 $25,489.00 $25,489.00 $47,344.00 November 20, 2023 December 18, 2023 January 16, 2024 February 20, 2024 March 18, 2024 June 10, 2024 June 17, 2024 (High Cost SPED) Total Special Education Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $107,350.00 $107,350.00 $107,350.00 $107,350.00 $107,350.00 $199,394.00 ($107,350.00) ($107,350.00) ($107,350.00) ($98,387.09) ($86.00) $0.00 $0.00 $0.00 $8,962.91 $107,264.00 $199,394.00 $0.00 $0.00 $0.00 $0.00 $0.00 $174,790.00 $736,144.00 ($420,523.09) $315,620.91 Common School Fund (CSF) (Library Aid) Common School Fund (CSF) (Library Aid) $8,019.00 April 29, 2024 CSF Aid $8,019.00 April 29, 2024 CSF Aid $0.00 $90,657.00 $0.00 $90,657.00 32/36 Grand Total Of All Above Aids $535,748.17 Grand Total Of All Above Aids ($19,786.00) $515,962.17 $2,707,830.28 ($1,938,325.00) $769,505.28

  33. Debits Credits 1. June 15th General Aids Deposit Amount (Cash - Fund 10 Account 711 000) 2. June 15th Deposit Amount - SPED $164,824.32 11. June Equalization Aid $13,263,486.00 (Fund 10 Source 621) June Payment $116,939.00 12. June Special Adjustment Aid ($253.00) (Cash - Fund 27 Account 711 000) (Fund 10 Source 623) 13. Integration Transfer - Non-Resident (Fund 10 Source 616) $0.00 14. Integration Transfer - Resident $0.00 Reconciliation (Fund 10 Source 615) 3. Open Enrollment Tuition Expense (Fund 10 Function 435 000 Object 382) $12,706,360.00 15. Open Enrollment Tuition Revenue $3,715,760.00 (Fund 10 Source 345) 4. Additional Year Tuition Waiver Expense (Fund 10 Function 435 000 Object 382) $342,840.00 16. Additional Year Tuition Waiver Revenue $0.00 (Fund 10 Source 345) 5. Open Enrollment SPED Actual Cost Expense $23,164.00 17. Open Enrollment SPED Actual Cost Revenue $140,103.00 (Fund 27 Function 437 000 Object 382 Project 019) 6. WPCP/RPCP State General Aid Deduction (Fund 27 Source 347) $4,583,640.94 18. Equalization Aid (held in prior periods) $7,009,730.92 (Fund 10 Function 438 000 Object 387) 7. SNSP State General Aid Deduction (Fund 10 Source 621) $532,108.23 19. Special Adjustment Aid (held in prior periods) (Fund 10 Source 623) 20. High Poverty Aid Held (Fund 10 Source 628 ) 21. Pupil Transportation Aid Held $0.00 (Fund 10 Function 438 000 Object 387) 8. Challenge Academy Aid Deduction (Fund 10 Function 431 000 Object 387) $6,297.93 $0.00 9. New Independent Charter Schools Deduction $5,652,652.50 $0.00 (Fund 10 Function 439 000 Object 387) 10. Revenue Limit Penalty Adjustment (Fund 10 Source 612) $0.00 23. F/T Open Enrollment Transfer Payments $0.00 (Fund 10 Function 492 000 Object 972) (Fund 10 Source 649) 24. AGR/SAGE Aid Held $0.00 Madison Final 2023-24 (Fund 10 Source 650) 25. Sparsity Aid Held $0.00 (Fund 10 Source 694) 26. Per Pupil Aid Held $0.00 (Fund 10 Source 695) 27. High Cost Transportation Aid Held $0.00 (Fund 10 Source 696) 28. Special Education Aid Held $0.00 (Fund 27 Source 611) 29.High Cost Special Ed Aid Held $0.00 33/36 (Fund 27 Source 625) Total Debits $24,128,826.92 Total Credits $24,128,826.92

  34. DPI Categorical Aid Contacts Aid Program Special ED/SAP High Cost SPED Per-Pupil Aid Pupil Transportation Regular/High Cost Common School Fund State Tuition Sparsity Aid Bilingual-Bicultural AGR General Inquiries Contact Phone Email Rick Cruz (608) 266-8255 Ricardo.Cruz@dpi.wi.gov Ben Kopitzke (608) 267-9279 Ben.Kopitzke@dpi.wi.gov Kathy Fry Stephanie Durrant SFS Team Tanya Morin RJ Flowers SFS Team (608) 224-5343 (608) 266-1098 (608) 267-9114 (608) 267-9393 (608) 261-6329 (608) 267-9114 Kathleen.Fry@dpi.wi.gov Stephanie.Durrant@dpi.wi.gov dpifin@dpi.wi.gov Tanya.Morin@dpi.wi.gov Ronald.Flowers@dpi.wi.gov dpifin@dpi.wi.gov 34/36

  35. https://dpi.wi.gov/sfs/aid/categorical/overview 35/36

  36. Questions? (608) 267-9114 or dpifin@dpi.wi.gov https://dpi.wi.gov/sfs 36/36

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