Fund 80 Overview
The Community Program and Services (CPS) Fund 80 is used to account for activities such as adult education, community recreation programs such as evening swimming pool operation and softball leagues, elderly food service programs, non-special education preschool, day care services, and other programs which are not elementary and secondary educational programs but have the primary function of serving the community. Expenditures for these activities, including cost allocations for salaries, benefits, travel, purchased services, etc., are to be included in this fund to the extent feasible.
Districts may adopt a separate tax levy for this fund. Building use fees charged for utilities and other operational costs must be recorded in the General Fund if no cost allocation was made for these to the Community Service Fund.
Fee Collection Flowcharts (June 2015)
Collecting a “fee” under the umbrella of the district’s Community Programs and Service (Fund 80) operations to off-set the expenses of the unit (unit being a program, activity or service) should be evaluated prior to local approval. The district is expected to account for the “fee” collected on a “unit by unit” basis. Collected fees should support related unit costs. The attached flowcharts address this topic:
Fund 80 Survey Information No Longer Required for 2015-2016 (August 2015)
Starting with the 2015-2016 school year, school districts will not be required to submit Community Programs and Services (Fund 80) survey information to DPI as was required under 2013 Act 20. Each district is strongly encouraged to post how Fund 80 is used in their respective district on their district's website in a manner that allows interested individuals in finding the information.
Preparing for the 2014-2015 Fund 80 Audit (April 2015)
To help your school district prepare for the 2014-2015 Fund 80 audit, please review the "Community Service Audit Program" (updated April 24, 2015).
2013 Act 20 Reporting Requirements on Fund 80 (November 2014)
2013 Act 20 reporting requirement on Fund 80 was submitted by DPI on November 25, 2014 to the State of Wisconsin Joint Committee on Finance. Both related documents are provided for viewing: