Wisconsin State Equalization Aid
Wisconsin State Equalization Aid is general financial assistance to public school districts for use in funding a broad range of school district operational expenditures. The purposes for which general aid can be used are not restricted as they would be in a categorical aid program. Categorical aids must be used for a specific purpose or category of program, whereas general aid may be used for any expenditure the district deems necessary.
By October 15 of each year, Equalization Aids for the current fiscal year are computed with the most accurate data available from the prior fiscal year Annual Report, September and January Membership Reports, and equalized property valuations as certified by the Wisconsin Department of Revenue for the prior calendar year. Resulting aid amounts, modified by the prior year final aid eligibility adjustments, are paid to districts during the current fiscal year.
In June, final current year aid eligibility is computed using audited district information. Differences in computed aid amounts between October and June become the final aid eligibility adjustments and are applied to the September payment in the following fiscal year.
The following links will provide further insight into Equalization Aid:
- Equalization Aid Presentation (WASBO, August 2014 Presentation)
- Equalization Aid Formula - a detailed, algebraic explanation of the formula.
- Conceptualization - a conceptual formula explanation.
- Worksheets (Executable) - Microsoft Excel spreadsheets to compute Equalization Aid using the percentage method.
- Explaining Equalization Aid Change Over Time - district-specific worksheets containing formula detail (longitudinal data).
- General Aid - explanation of General Aid that includes links to Microsoft Excel files containing individual data elements used in the Equalization Aid calculation (shared cost, membership, value, etc.).
- Estimating Equalization Aid - ideas to assist districts in developing their own estimation of Equalization Aid.
2015-2016 Equalization Aid Information
Previous Year Worksheets
- DPI-Production Worksheets (access prior-year aid worksheets)
Equalization Aid Listings Printed in Basic Facts, Section F
Files provided in Adobe PDF format.
- 2015-2016 General Aid File - October Certification
- 2014-2015 General Aid File - October Certification
- 2013-2014 General Aid File - October Certification (updated for 2013 Wisconsin Act 46)
- 2012-2013 General Aid File - October Certification
- 2011-2012 General Aid File - October Certification
- 2010-2011 General Aid File - October Certification
- 2009-2010 General Aid File - October Certification
- 2008-2009 General Aid File - October Certification
If you have questions about Basic Facts, Section F or need additional information or clarification about General Aid, please contact:
Department of Public Instruction
School Financial Services
P.O. Box 7841
Madison, WI 53707-7841