ࡱ> cf`ab_ Lgbjbj 8h1bh1b^Q*)*)*)*)*)>)>)>)8v)4*t>)w+n00001f56Dy7rwtwtwtwtwtwtw$|~^w*)81188w*)*)00w.:.:.:8F*)0*)0rw.:8rw.:.:jHr8x0THbW8Lu2^ww0wuN69vdxxc*)̛818.:?8 K8Y888ww9888w8888888888888B ': SCHOOL FINANCIAL SERVICES TEAM DEPARTMENT OF PUBLIC INSTRUCTION SCHOOL FINANCE BULLETIN #738, SEPTEMBER 28, 2018 late report? District administrator notified: The SFS Team notifies each district when a financial or student membership report should be filed throughout the school year via the Fiscal Year At A Glance chart, SFS listserv bulletins, on the SAFR "Status & Due Dates chart and inside the reporting portal itself. To view "Status & Due Dates go to  HYPERLINK "https://apps5.dpi.wi.gov/safr_ro/default.asp" https://apps5.dpi.wi.gov/safr_ro/default.asp  HYPERLINK "https://apps5.dpi.wi.gov/safr_ro/all_district_reports.asp" and select your school district and click on "Status & Due Dates The report due dates are based on state statutes and in most cases, it is the Board Clerk who is ultimately responsible for the filing of individual reports. The PI-1547SS Summer-Interim Pupil Transportation report and the PI-1804/PI-1805 Summer Pupil Count report are due today, September 28, 2018. If a district is late in filing a report the district administrator will be contacted within 5 days of the due date and asked to respond with an explanation as to the reasons the report is late and when the district expects to have the report filed within SAFR. The SFS team will review the districts response and contact the district if follow-up is needed. If you have questions, please contact a SFS Team consultant. 2018-19 REVENUE LIMIT CHANGE RELATED TO NEW ICS INDEPENDENT CHARTER SCHOOLS: The 2018-2019 worksheet has been modified for the new ICS Independent Charter Schools FTE (Line 2 and Line 6). This inclusion within the Revenue Limit membership was created as part of the 2015 Wisconsin Act 55. This is the first year Charter Schools outlined under this law will be reporting membership and need to be included in the Revenue Limit calculation for the resident districts. The SFS Team will enter these ICS Charter School FTE counts. Also, the Revenue Limit worksheet has been updated to include: Aid for Exempt Personal Property (Line 12.D.) Energy Efficiency Reconciliation figures (from the PI-1506 AC Report) September 2018 membership (if the September pupil count has been submitted) Fall 2018 Tax Apportionment Values will be populated on October 1st. If you have questions, please contact Derek Sliter at 608-266-3464 or  HYPERLINK "mailto:Derek.Sliter@dpi.wi.gov" Derek.Sliter@dpi.wi.gov. ENERGY EFFICIENCY AND SAVINGS REPORTING REQUIREMENTS: Districts are required to report to DPI the annual utility savings for Energy Efficiency Exemption projects financed with debt each year and/or when savings are known. Districts are encouraged to review their performance contract measurement and verification to determine when savings will be reported to DPI and applied to reduce the tax levy. For some districts it may be the guarantee amount, for others it may be after a period of time. Districts utilizing energy efficiency exemptions must report savings for the 2018 tax levy (2018-19 fiscal year) before November 1st. It is important to report your 2017-18 savings before the levy is certified; to avoid an over levy and revenue limit penalty. Districts are to email  HYPERLINK "mailto:Roger.Kordus@dpi.wi.gov" Roger.Kordus@dpi.wi.gov their updated annual utility savings by October 5, 2018. Districts who utilize non-recurring energy efficiency projects are advised to report utility savings, to their electorate, on the subsequent year of the energy efficiency exemption resolution and/or when savings are known. Districts are reminded of the requirements of Administrative Rule PI 15.03 (3)(e) which requires: A statement that an evaluation of the energy performance indicators will be included as an addendum to the succeeding school year's required published budget summary document under s.  HYPERLINK "https://docs.legis.wisconsin.gov/document/statutes/65.90" \o "Statutes 65.90" 65.90, Stats., and in the school district's newsletter or in the published minutes of the school board meeting. A template to share that data with the public can be found in the Budget and Adoption workbook  HYPERLINK "https://dpi.wi.gov/sfs/finances/budgeting/budget-hearing-adoption" Budget and Adoption workbook ( HYPERLINK "https://dpi.wi.gov/sfs/finances/budgeting/budget-hearing-adoption" https://dpi.wi.gov/sfs/finances/budgeting/budget-hearing-adoption) in the Budget Publication Format tab of the workbook. Districts are to use the data from their Cost/Savings Analysis Data table that should have been reported to the School Financial Services Team. Contact  HYPERLINK "mailto:Roger.Kordus@dpi.wi.gov" Roger.Kordus@dpi.wi.gov if you have questions or need additional information regarding the Energy Efficiency and Savings Reporting Requirements. 3rd FRIDAY SEPTEMBER PUPIL COUNT: The PI-1563 September pupil count report is due next Friday, October 5th. Please be sure to complete the report as soon as possible. Detailed guidance on submitting the report is provided below. Please route the following information to the individual(s) who completes the PI-1563 September Pupil Count Report for your district. The PI-1563 Pupil Count Report can be accessed through the Reporting Portal link on the School Financial Services Team website located at  HYPERLINK "http://dpi.wi.gov/sfs/reporting/safr/overview" http://dpi.wi.gov/sfs/reporting/safr/overview. Pupil count report instructions and a spreadsheet are available by following these steps: PI-1563 Pupil Count Report Preparation Workbook  HYPERLINK "http://dpi.wi.gov/sfs" SFS Home ( HYPERLINK "http://dpi.wi.gov/sfs" http://dpi.wi.gov/sfs)  HYPERLINK "http://dpi.wi.gov/sfs/children/overview" \o "Counting children" Counting Children ( HYPERLINK "http://dpi.wi.gov/sfs/children/overview" http://dpi.wi.gov/sfs/children/overview)  HYPERLINK "http://dpi.wi.gov/sfs/children/enrollment/overview" \o "Pupil count PI-1563 (enrollment)" Pupil Count PI-1563 ( HYPERLINK "http://dpi.wi.gov/sfs/children/enrollment/overview" http://dpi.wi.gov/sfs/children/enrollment/overview)  HYPERLINK "https://dpi.wi.gov/sfs/children/enrollment/membership-info-reporting" Membership Information and Reporting ( HYPERLINK "https://dpi.wi.gov/sfs/children/enrollment/membership-info-reporting" https://dpi.wi.gov/sfs/children/enrollment/membership-info-reporting) Under Guidelines for Counting Questions about the report should be submitted to Bruce Anderson, Consultant, at  HYPERLINK "mailto:Bruce.Anderson@dpi.wi.gov" Bruce.Anderson@dpi.wi.gov or 608-267-9707 or Roger Kordus, Consultant, at  HYPERLINK "mailto:Roger.Kordus@dpi.wi.gov" Roger.Kordus@dpi.wi.gov or 608-267-3752. SAFR or SFS TEAM PUPIL COUNT: The PI-1563 Reports are used to collect student count information to determine both the current years revenue limit and to establish student membership counts for next school years general school aids. The school districts responsibility to provide their pupil count information by direct entry into State Aid financial Reporting (SAFR) and access is to SAFR is granted by the individual school district primarily through the entire of district staff member being entered in to the PI-1500 District Contacts Report ( HYPERLINK "https://apps4.dpi.wi.gov/SFS_PI-1500/" PI 1500 District Contacts Rpt) A link to the PI-1500 can be found on the School Financial Services  HYPERLINK "https://dpi.wi.gov/sfs" https://dpi.wi.gov/sfs landing webpage and selecting  HYPERLINK "https://apps4.dpi.wi.gov/SFS_PI-1500/" PI 1500 District Contacts Rpt. WISEDATA (VIA YOUR STUDENT SIS) COLLECTS PUPIL COUNT INFORMATION FOR ALL OTHER PURPOSES: WISEdata collects pupil counts for all other areas for the DPI. This data is used to improve the educational success of all Wisconsin students, and to meet federal and state reporting requirements. Schools/districts must select a Student Information System (SIS) to input student data. Any users who needs access for WISE will need a Wisconsin Access Management System (WAMS) account and ID. You will need your WAMS ID to log in to Secure Home. Additional information on how to get a WAMS ID go to the WAMS  HYPERLINK "https://dpi.wi.gov/cst/data-security/wams" https://dpi.wi.gov/cst/data-security/wams webpage. SUPPLEMENTAL AID FOR SCHOOL DISTRICTS WITH LARGE AREA: Supplemental aid for school districts with a large area is an annual entitlement program authorized under s.  HYPERLINK "https://docs.legis.wisconsin.gov/document/statutes/115.435" \t "_blank" 115.435, Wisconsin Statutes. It is a grant created to supplement aid under s.  HYPERLINK "https://docs.legis.wisconsin.gov/document/statutes/121.08" \t "_blank" 121.08, Stats, to school districts that meet the following requirements: The school district had an enrollment in the previous school year of fewer than 500 pupils; the school district is at least 200 square miles in area; and at least 80% of the real property in the school district is exempt from taxation under s.  HYPERLINK "https://docs.legis.wisconsin.gov/document/statutes/70.11" \t "_blank" 70.11, taxed as forest croplands under subch. I of ch. 77, owned by or held in trust for a federally recognized American Indian tribe or owned by the federal government. Applications will be accepted until October 15, 2018. Additional information can be found at  HYPERLINK "https://dpi.wi.gov/sfs/aid/categorical/supplemental-aid" Supplemental Aid for School Districts with Large Area or  HYPERLINK "https://dpi.wi.gov/sfs/aid/categorical/supplemental-aid" https://dpi.wi.gov/sfs/aid/categorical/supplemental-aid. If you have questions, please contact Roger Kordus at 608-267-375 or  HYPERLINK "mailto:roger.kordus@dpi.wi.gov" roger.kordus@dpi.wi.gov. REMINDER -- DEPARTMENT OF JUSTICE (DOJ) SAFETY GRANTS WUFAR CODING: State grants administered by other agencies do not have Department of Public Instruction assigned project codes. The DOJ safety grants should be coded to revenue source 699 Other State Revenue. We are not prescribing specific coding to use for these projects. UPCOMING EVENTS: [September 28: PI-1547SS Summer-Interim Pupil Transportation Report Due] [September 28: PI-1804/PI-1805 Summer Pupil Count Report Due] [October 5: PI-1563 Pupil Count-September Report Due] [October 5: Challenge Academy- September Report Due] [October 5: EEE Utility Savings Updated] [October 15: PI-1588 Supplemental Aid Report Due] [October 26: PI-1524 ST State Tuition Claim Due] UPCOMING WASBO [ HYPERLINK "https://www.wasbo.com" https://www.wasbo.com] and WASDA [ HYPERLINK "http://www.wasda.org" http://www.wasda.org] WORKSHOPS AND CONFERENCES: WASBO FALL CONFERENCE Go to  HYPERLINK "https://www.wasbo.com/fall" https://www.wasbo.com/fall : October 4-5, 2018 in Elkhart Lake at  HYPERLINK "http://www.osthoff.com/index.php" \t "_blank" The Osthoff Resort and Conference Center WASDA GETTING SCHOOL FINANCE RIGHT  HYPERLINK "https://www.wasda.org/events/EventDetails.aspx?id=1118279&group=" Getting School Finance Right: From the Budget to the Levy-Madison 10/18/2018 Location:Madison, Wisconsin  HYPERLINK "https://www.wasda.org/events/event_list.asp" \o "Export to Your Calendar" Export to Your Calendar HYPERLINK "https://www.wasda.org/events/event_list.asp" \o "Register" Register HYPERLINK "https://www.wasda.org/events/EventDetails.aspx?id=1118278&group=" Getting School Finance Right: From the Budget to the Levy-Stevens Point 10/22/2018 Location:Stevens Point, Wisconsin  HYPERLINK "https://www.wasda.org/events/event_list.asp" \o "Export to Your Calendar" Export to Your Calendar HYPERLINK "https://www.wasda.org/events/event_list.asp" \o "Register" Register SCHOOL FINANCE CONTACTS: [Jillian Raff, Auditor: 608-267-7882  HYPERLINK "mailto:Jillian.Raff@dpi.wi.gov" Jillian.Raff@dpi.wi.gov] [Terry Casper, Accountant-Advanced: 608-267-9218  HYPERLINK "mailto:Terry.Casper@dpi.wi.gov" Terry.Casper@dpi.wi.gov] [Sumana Sengupta, Accountant-Senior: 608-267-9205  HYPERLINK "mailto:Sumana.Sengupta@dpi.wi.gov" Sumana.Sengupta@dpi.wi.gov] [Bruce Anderson, Consultant: 608-267-9707  HYPERLINK "mailto:Bruce.Anderson@dpi.wi.gov" Bruce.Anderson@dpi.wi.gov] [Dan Bush, Consultant: 608-266-3862  HYPERLINK "mailto:Daniel.Bush@dpi.wi.gov" Daniel.Bush@dpi.wi.gov. [Derek Sliter, Consultant: 608-266-3464  HYPERLINK "mailto:Derek.Sliter@dpi.wi.gov" Derek.Sliter@dpi.wi.gov] [Roger Kordus, Consultant: 608-267-3752  HYPERLINK "mailto:Roger.Kordus@dpi.wi.gov" Roger.Kordus@dpi.wi.gov] [Roselynn Bittorf, Consultant: 608-267-9212  HYPERLINK "mailto:Roselynn.Bittorf@dpi.wi.gov" Roselynn.Bittorf@dpi.wi.gov] [Carey Bradley, Assistant Director: 608-267-9209  HYPERLINK "mailto:Carey.Bradley@dpi.wi.gov" Carey.Bradley@dpi.wi.gov] [Bob Soldner, Director: 608-266-6968  HYPERLINK "mailto:Robert.Soldner@dpi.wi.gov" Robert.Soldner@dpi.wi.gov] SUBSCRIBE/UNSUBSCRIBE TO THIS LISTSERV: To subscribe to this bulletin go to this link:  HYPERLINK "http://dpi.wi.gov/sfs/communications/listserves/subscribe" http://dpi.wi.gov/sfs/communications/listserves/subscribe To unsubscribe:  HYPERLINK "http://dpi.wi.gov/sfs/communications/listserves/unsubscribe" http://dpi.wi.gov/sfs/communications/listserves/unsubscribe PREVIOUS SCHOOL FINANCE BULLETIN #737, September 20, 2018 JILLIAN RAFF NEW SFS TEAM MEMBER: Jillian Raff has joined the School Financial Services Team (SFS) Team as a School Finance Auditor. Jillian previously worked for a public accounting firm auditing school districts and is looking forward to advising school districts and auditors in her new role. Please help me in welcoming Jillian to the Team! Jillian can be reached at 608-267-7882 or  HYPERLINK "mailto:Jillian.Raff@dpi.wi.gov" Jillian.Raff@dpi.wi.gov. SUMANA SENGUPTA NEW SFS TEAM MEMBER: Sumana Sengupta has joined the School Financial Services Team (SFS) Team as an Accountant-Senior. Sumana is excited to be back at DPI after serving two years at the Department of Administrations State Facilities Development Division. She holds a Bachelors and Masters degrees in Accounting. She will be responsible for processing the state aids payments, monitoring state and federal appropriations, assisting with membership audits and all other accounting issues assigned. Please help me in welcoming Sumana to the Team! Sumana can be reached at 608-267-9205 or  HYPERLINK "mailto:Sumana.Sengupta@dpi.wi.gov" Sumana.Sengupta@dpi.wi.gov. PI-1505 AND PI-1505 SE ANNUAL REPORTS DUE ON SEPTEMBER 21ST: The PI-1505 and PI-1505 SE Annual Reports for the 2017-18 school year are due this Friday, September 21st. The SFS Team is currently reviewing your PI-1506 AC reports that are submitted by the districts independent auditor. The PI-1506 AC report certifies the 2017-18 district costs and revenues used to calculate 2018-19 equalization aids. During the School Financial Services (SFS) Team review of the PI-1506-AC, we will check to see if the district has any remaining errors in the PI-1505 Annual Report. The SFS Team will not approve the PI-1506-AC until all errors in the Annual Report are resolved. It is important to note both the PI-1505 and PI-1505 SE (Special Education report) must be completed. Please understand the SFS Team must review and approve all PI-1506-AC reports. When the majority of these reports are submitted around the due date, this process takes a little longer and we approve them as quickly as we can in the order they are received. An email will be sent to the district and auditor when the PI-1506-AC has been approved and the district can then use SAFR to submit their PI-1505 Annual Report due on September 21, 2018. If you have questions, please contact Jillian Raff (608-267-7882 or  HYPERLINK "mailto:Jillian.Raff@dpi.wi.gov" Jillian.Raff@dpi.wi.gov) or Terry Casper (608-267-9218 or  HYPERLINK "mailto:terry.casper@dpi.wi.gov" terry.casper@dpi.wi.gov). september 21, 2018 (3rd FRIDAY SEPTEMBER) PUPIL COUNT: The PI-1563 September pupil count report is due Friday, October 5th. However, please be sure to complete the report as soon as possible. Detailed guidance on submitting the report is provided below. Please route the following information to the individual(s) who completes the PI-1563 September Pupil Count Report for your district. The PI-1563 Pupil Count Report can be accessed through the Reporting Portal link on the School Financial Services Team website located at  HYPERLINK "http://dpi.wi.gov/sfs/reporting/safr/overview" http://dpi.wi.gov/sfs/reporting/safr/overview. Pupil count report instructions and a spreadsheet are available by following these steps: PI-1563 Pupil Count Report Preparation Workbook  HYPERLINK "http://dpi.wi.gov/sfs" SFS Home ( HYPERLINK "http://dpi.wi.gov/sfs" http://dpi.wi.gov/sfs)  HYPERLINK "https://dpi.wi.gov/sfs/children/enrollment/membership-info-reporting" Membership Information and Reporting ( HYPERLINK "https://dpi.wi.gov/sfs/children/enrollment/membership-info-reporting" https://dpi.wi.gov/sfs/children/enrollment/membership-info-reporting). Guidelines for Counting link Then,  HYPERLINK "https://dpi.wi.gov/sites/default/files/imce/sfs/pdf/guidelinesforcounting-Sept-2018-Final.pdf" General Count Instructions for the PI 1563 2018. ( HYPERLINK "https://dpi.wi.gov/sites/default/files/imce/sfs/pdf/guidelinesforcounting-Sept-2018-Final.pdf" https://dpi.wi.gov/sites/default/files/imce/sfs/pdf/guidelinesforcounting-Sept-2018-Final.pdf) Also on this webpage will be the corresponding Excel based  HYPERLINK "https://dpi.wi.gov/sites/default/files/imce/sfs/xls/pi1563-worksheet-v5-09-18-18.xls" PI 1563 Pupil Count Report Workbook Form. Or, directly at  HYPERLINK "https://dpi.wi.gov/sites/default/files/imce/sfs/xls/pi1563-worksheet-v5-09-18-18.xls" https://dpi.wi.gov/sites/default/files/imce/sfs/xls/pi1563-worksheet-v5-09-18-18.xls. If you have questions, please contact Bruce Anderson (608-267-9707 or  HYPERLINK "mailto:Bruce.Anderson@dpi.wi.gov" Bruce.Anderson@dpi.wi.gov) or Roger Kordus (608-267-3752 or  HYPERLINK "mailto:Roger.Kordus@dpi.wi.gov" Roger.Kordus@dpi.wi.gov) REGARDING: 3rd FRIDAY SEPTEMBER PUPIL COUNT: When reporting student or pupil counts to DPI, two independent reports must be submitted by the school district. WISE data collects pupil count data for determining student achievement. School Financial Services (SFS) Team collects pupil count data to determine membership for revenue limit and state aid purposes using the PI-1563. The 3rd Friday in September PI-1563 report is due October 5, 2018. Special Education Services - Private/Parochial/Home-Based School Enrollment: A pupil receiving special education services (sometimes referred to as EEN) who is enrolled in a parochial/private school/home-based program and receives only special education services through the public school district should not be counted/included in the final adjusted head count that is converted to full-time equivalency for revenue limit and equalization aid purposes. For additional information see page 2 of the Instructions for the PI 1563 Workbook and Pupil Count Report at  HYPERLINK "https://dpi.wi.gov/sites/default/files/imce/sfs/pdf/guidelinesforcounting-Sept-2018-Final.pdf" https://dpi.wi.gov/sites/default/files/imce/sfs/pdf/guidelinesforcounting-Sept-2018-Final.pdf. Non-public students who receive EEN services are to be included in the October 1 Child Count for Special Education aid. PI-1563 CHALLENGE ACADEMY SEPTEMBER PUPIL COUNT REPORT: The PI-1563 Challenge Academy report will be ready for district data entry on September 21st. The report will be due on Friday, October 5th. Districts can access this report from the School Financial Services home page at:  HYPERLINK "https://dpi.wi.gov/sfs" https://dpi.wi.gov/sfs by selecting the School Finance Reporting Portal link and then Log In to View or Submit Data link. After logging in, from the districts home page, you may select either the Status or Due Dates or the Non-Financial Data Home link to access the PI-1563 (September) Challenge Academy Report. Please note if you disagree that a pupil identified is your resident student, please reconcile with the Challenge Academy at Fort McCoy. Additional information can be found at  HYPERLINK "https://dpi.wi.gov/sfs/children/challenge-academy" https://dpi.wi.gov/sfs/children/challenge-academy. If you have questions, please contact  HYPERLINK "mailto:Roger.Kordus@dpi.wi.gov" Roger.Kordus@dpi.wi.gov or (608) 267-3752. 2018-19 SPARSITY CATEGORICAL AID: This categorical aid program is defined at Wis. Stat. 115.436 ( HYPERLINK "http://docs.legis.wisconsin.gov/document/statutes/115.436" http://docs.legis.wisconsin.gov/document/statutes/115.436). Districts will receive 100% of eligible aid in the 2018-19 school. Each district will receive $400 per student. The department is directed to pay sparsity aid to school districts that meet the following criteria: School district membership in the previous school year was no more than 745 members. District membership in the previous year is less than 10 members per square mile of the districts geographic area. Any school district that received sparsity aid in the previous school yearbut is not eligible in the current school year due to exceeding the 745 membership criteria, payment is equal to 50 percent of the sparsity aid that the district received in the prior year. If funding is insufficient, payments are prorated. More information about the sparsity aid program can be found online at  HYPERLINK "https://dpi.wi.gov/sfs/aid/categorical/sparsity-aid-program" https://dpi.wi.gov/sfs/aid/categorical/sparsity-aid-program. Districts received the 2018-19 aid payment on Monday, September 17, 2018. Districts code the revenue to source 694. 2018-19 revenue limits Transfer of Service (TOS) Requests through the PI-5000 Portal Due Dates: Past Due as of September 14: Part B Verification Portion of Transfer of Service for 2018-19 Revenue Limit September 21: Part C Summary and Final Step for Requesting School District for Transfer of Service to 2018-19 Revenue Limit A district cannot submit an accurate Part C until all Part B replies have received. If your district is waiting for Part B replies, you may wish to contact that school district. Inside the PI-5000 is a Contacts where names and contact information for another school district can be found. If you have questions, please contact Bruce Anderson at 608-267-9707 or  HYPERLINK "mailto:Bruce.Anderson@dpi.wi.gov" Bruce.Anderson@dpi.wi.gov. NEW TOOL to review Fund 80 Community Programs and services: Each function, program or service operated by a school district is a part of the districts general school operations (normally Fund 10 costs) unless documented to be part of the school boards established community programs or services offered under Wis. Stat. 120.13(19). To assist a district in reviewing its Fund 80 expenditures, the SFS Team has created a Decision Tree tool to ask and answer 10 questions when reviewing existing programs and services or considering adding a new expense to their Community Programs and Services reported in Fund 80. The document is at  HYPERLINK "https://dpi.wi.gov/sites/default/files/imce/sfs/pdf/Final-Decision-Tree-for-potential-Fund-80-09-2018.pdf" Decision Tree for potential Fund 80 Community Program or Service Costs. Or, directly at  HYPERLINK "https://dpi.wi.gov/sites/default/files/imce/sfs/pdf/Final-Decision-Tree-for-potential-Fund-80-09-2018.pdf" https://dpi.wi.gov/sites/default/files/imce/sfs/pdf/Final-Decision-Tree-for-potential-Fund-80-09-2018.pdf Additional information can be found on the SFS Team web at  HYPERLINK "https://dpi.wi.gov/sfs/finances/fund-info/community-service/overview" https://dpi.wi.gov/sfs/finances/fund-info/community-service/overview. If you have questions, please contact Bruce Anderson at 608-267-9707 or  HYPERLINK "mailto:Bruce.Anderson@dpi.wi.gov" Bruce.Anderson@dpi.wi.gov.     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[ @Verdana;WingdingsA$BCambria Math"1hiig',P 0,P 0!0^^ { 3qH ?T2!xx 7DPI Finance Listserv Bulletin #738 (September 28, 2018)'Wisconsin DPI Finance Listserv Bulletin~wisconsin, department, public, instruction, dpi, school, finance, financial, service, listserv, bulletin, 738, september, 2018&DPI.SchoolFinancialServices@dpi.wi.govHuelsman, Scott M. DPId                 Oh+'0t8  $ 0 < HT\dl8DPI Finance Listserv Bulletin #738 (September 28, 2018)(Wisconsin DPI Finance Listserv Bulletin(DPI.SchoolFinancialServices@dpi.wi.govwisconsin, department, public, instruction, dpi, school, finance, financial, service, listserv, bulletin, 738, september, 2018 Normal.dotmHuelsman, Scott M. 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