District Budget

Each year, an outside audit of the District’s financial statements is conducted. Please see below for the latest audit information.

OASD Management Letter - Year Ended June 30, 2019

OASD Annual Financial Report - Year Ended June 30, 2019

OASD Management Letter - Year Ended June 30, 2020

OASD Annual Financial Report - Year Ended June 30, 2020

OASD Management Letter - Year Ended June 30, 2021

OASD Annual Financial Report - Year Ended June 30, 2021

OASD Management Letter - Year Ended June 30, 2022

OASD Annual Financial Report - Year Ended June 30, 2022

OASD Management Letter - Year Ended June 30, 2023

OASD Annual Financial Report - Year Ended June 30, 2023

OASD Management Letter - Year Ended June 30, 2024

OASD Annual Financial Report - Year Ended June 30, 2024

 

ESSER is the Elementary and Secondary School Emergency Relief  - or federal COVID relief funding schools across the country received to help them manage operational and academic costs associated with the pandemic.  It is important to note that these funds are one-time federal funds where the district gets reimbursed from the federal government after the money has been spent and the State of Wisconsin must approve all grant budgets and claims for funding.

There were three different waves of funding granted through three different federal acts beginning in March of 2020.  Each separate act has its own name, which you might see throughout the information on this website. However, to simplify it, we have been calling them ESSER I, ESSER II, and ESSER III.  Each wave provided different amounts, had different requirements for use, and different timelines for the funds to be expended. What you will find on this webpage are links to information about these funds as well as sub-pages dedicated to outlining each of the three waves of funding and how the Oshkosh Area School District (OASD) leveraged these one-time funds.  This information is intended to provide transparency for our OASD community for the nearly $20.9 million the OASD was awarded.

What is ESSER?

Between March of 2020, and 2021, Congress passed three stimulus bills that provided over $2.3 billion under the Elementary and Secondary Emergency Education Relief Fund (ESSER or ESSERF) to local educational agencies (LEAs) in Wisconsin.  These funds provide emergency financial assistance to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools. 

ESSER I was granted through the CARES Act, which was signed into law on March 27, 2020, just a couple of weeks after the shutdown.  The Oshkosh Area School District (OASD) was awarded $1,505,798.00 under the ESSER I programs, of which $146,140.94 had to be sent to local private schools, leaving the OASD with $1,359.657.06 in available funds.  These funds were available to cover costs during the timeframe between March 13, 2020 through September 30, 2022.

Since this program was approved so quickly after the national shutdown, there were some very tight boundaries within which this money could be spent.  The focus of this first round of funding was more on mitigation measures to prevent the spread of COVID-19, providing virtual instruction, and safely reopening schools when the time was right.  This first round of funding was allocated towards, plexiglass barriers, personal protective equipment (PPE), software and technology equipment to plan and implement remote learning in Spring, 2020, as well as the operational setup of our buildings for the return to in-person instruction in Fall, 2020.

 

PPE $210,115 (15%)

BARRIERS $497,151.12 (37%)

E-LEARNING $223,653.50 (17%)

TECH EQUIPMENT $425,653.50 (31%)

 

 

ESSER II SUMMARY

ESSER II was granted through the Coronavirus Response and Relief Supplemental Appropriations Act which was signed into law on December 27, 2020.  The Oshkosh Area School District was awarded $5,963,558.00 under the ESSER II program.  These funds were available to cover costs during the timeframe between March 13, 2020 through September 30, 2023, or a year longer than ESSER I was available.

Since this program was approved nine months into a pandemic that many thought would have been over already, the US Department of Education encouraged local schools to focus these funds “to take comprehensive action to mitigate learning loss, to restore and maintain high-quality learning environments, and to safely reopen elementary and secondary schools as soon as possible.” (Wisconsin Department of Public Instruction)

To address Math and Literature learning loss and Social and Emotional learning, a large portion of funds have been allocated towards Early Learning Math and Literature curriculum resources and Conscious Discipline training for all elementary staff.

The remainder of the ESSER II funds will be utilized to offset operating deficits and provide mental health services and support in alignment with that community feedback.  This will be accomplished by covering the costs of positions that were approved by the Board of Education in April, 2021, which at the time were to be paid for through the regular operational budget.

 

Capital Objects   $138,031.69  10%

Non-Capital Objects   $674,710.50  47%

Purchased Services $635,778.17  44%

 

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Capital Objects Detail

Remodeling (Function 255300) $58,352.19

Vehicle Acquisition (Function 256300) $79,679.50

 

 

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Non-Capital Objects Detail

Curriculum (Functions 110000 and 120000) $645,959.04

School Nursing (Function 214200) $499.00

Operation (Function 253000) $28,253.33

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Purchased Services Detail

School Nursing (Function 214200) $77,253.29

Other Pupil Services (Function 219000) $197,793.69

Instructional Staff Training (Function 221300) $33,000.00

Non-Instructional Staff Training (Function 264400) $28,443.57

Instruction Related Technology (Function 221500) $94,625.00

Operation (Function 253000) $5,985.50

Other Equipment Repair (Function 254490) $6,584.92

General Contracted Instruction (Function 431000) $192,092.20

OASD 2021/2022 Budget

OASD 2022/2023 Budget

OASD 2022/2023 Budget Amendment

OASD 2023/2024 Budget

OASD 2024/2025 Budget Adoption

Budget Hearing Booklet

An independent fiscal and accounting entity, requiring its own set of books, in accordance with special regulations, restrictions, and limitations that earmark each fund for a specific activity or for attaining certain objectives.

The general fund is used to account for all financial transactions relating to the district’s current operations, except for those required to be accounted for in other funds.

This fund is used to account for trust funds that can be used for district operations. The source of such funds is gifts and donations from private parties. Cash and investments in this fund are expended pursuant to donor specifications.

This fund is used to account for the excess cost of providing special education and related services for students with disabilities during the regular school year or extended school year. Also included are charges for services provided to other districts as a result of being a host district for a special education package or cooperative program. School Age Parent costs are also charged to this Fund. No fund balance or deficit can exist in this fund.

This fund is used to account for transactions for the repayment of debt issues that were either: not authorized by school board resolution before August 12, 1993, or incurred without referendum approval after that date.

 This fund is used to account for transactions for the repayment of debt issues that were either: authorized by school board resolution before August 12, 1993, or approved by referendum.

 

 

All revenues and expenditures related to pupil food service activities are recorded in this fund. A fund balance in the Food Service Fund is permitted. There may be no deficit in the district’s Food Service Fund. Any food service fund deficit, resulting from student food services, must be eliminated by an operating transfer from the General Fund.

This fund is used to account for resources held in trust for formally established defined benefit pension plans, defined contribution plans, or employee benefit plans. Such plans must be legally established in accordance with state statutes, federal  14 laws and Internal Revenue Service requirements. Specific requirements for use of this fund have been established by the Department of Public Instruction. This fund applies to all post-employment benefit plans where the district is providing such benefits by contribution to a legally established irrevocable trust.

This fund 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. Actual, additional expenditures for these activities, includes salaries, benefits, travel, purchased services, etc. are to be included in this Fund to the extent feasible. The district may adopt a separate tax levy for this Fund.

This fund is to be used for cooperative agreements with other school districts. The District is currently the fiscal agent of the Fox Valley Reading Recovery Consortium. Expenditures for that cooperative are recorded here. A transfer is made from Fund 10 to cover the District’s portion of the expenses.