PW-S Board OKs budget, use of savings for expenses

The Port Washington-Saukville School Board last week approved a preliminary 2019-20 budget that would essentially hold the line on property taxes while maintaining educational programs.

The budget calls for a tax levy of $16.2 million, a 2.2% decrease that amounts to $355,778.

The tax rate would drop by 39 cents to $9.14 per $1,000 of valuation. Theoretically, that would give most taxpayers a small tax break.

The payment on the district’s $45.9 million referendum debt — a major factor in the tax levy — will be slightly lower than last year at $3.2 million.

But because this is a biennial state budget year and it could be months before a spending plan is approved, the preliminary school district budget is based on educated guesses regarding key factors such as state aid and levy limits, Director of Business Services Jim Froemming told the board.

“It’s a greater challenge for me in a biennial budget year because there are so many unknowns,” he said. “The second year of the (state) budget is usually better because you know what you’re dealing with.

“Right now, it’s really early and there are a lot of moving parts.”

The 2019-20 budget calls for tapping fund balance — essentially the district’s savings account — for three expenditures, and it was the smallest of those, $5,000 for high school band uniforms, that generated the most discussion.

Sixty-five new uniforms will cost $20,000, and with the Music Booster Club contributing $10,000 and the high school $5,000, that leaves the district to cover the balance.

There was no debate over the need to replace the current uniforms, which officials said are decades old and held together with tape and safety pins.

“The band uniforms are pathetic,” Supt. Michael Weber said. “That’s the best way to put it.”

But board members said they were concerned about drawing on the district’s savings to pay for band uniforms when athletic team uniforms and equipment are 

clubs and team fundraisers.

“When I think of all the programs and all of the uniforms that are needed, this seems unusual,” board member Sara McCutcheon said. “It’s not our practice.

“I’m concerned about what this says to the rest of our teams.”

But the board approved the expenditure after Thad Gabrielse, an assistant Port High principal and athletic director, noted that unlike sports, which are extracurricular activities, band is a class.

“The kids who are in band are participating in our curricular music program,” he said.

Also being financed in part by fund balance is the ongoing construction of a new, secure entrance and offices at Thomas Jefferson Middle School. 

The project was estimated to cost $340,000 and is to be paid for with $75,000 in school safety grants from the Wisconsin Department of Justice and $265,000 from fund balance. 

But now officials say they expect the project to be about $10,000 over budget, and last week the School Board approved a $6,758 change order related to problems caused by poor soil conditions where a new parking lot has been built on the east side of the middle school.

Froemming said it’s ironic that while the soil under a 1931 section of the high school that was demolished to make way for new construction wasn’t a problem, it was at the newer middle school.

“It turns out that the 1968 building has a few more surprises than a 1931 building,” he said. “It was kind of a willy-nilly building time.”

The district will also use $224,000 in savings to pay for another year of its alternative school, the Breakwater Academy, on Port Washington’s west side.

Although fund balance is generally reserved for one-time expenditures, the board authorized its use to pay for the first two years of the academy with the understanding that after that an alternative funding source will have to be found.

The School Board is expected to approve the final budget and certify the tax levy in October.