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Northeast Wisconsin Technical College

DISTRICT BUDGET For Fiscal Year 2012

(July 1, 2011 – June 30, 2012)

District Board of Trustees

Tony Vanderbloemen, Brown and Outagamie Counties (Chairperson)

Ben Villarruel, Brown and Outagamie Counties (Vice-Chair)

John Gower, Brown and Outagamie Counties (Secretary)

Laurene DeWitt Davidson, Marinette County (Treasurer)

Phyllis Habeck, Shawano County

Carla Hedtke, Oconto County

David Mayer, Kewaunee and Manitowoc Counties

Jeff Rickaby, Florence County

Gerald Worrick, Door County

District President

Dr. H. Jeffrey Rafn

District Office

Northeast Wisconsin Technical College

2740 West Mason Street

P.O. Box 19042

Green Bay, WI 54307-9042

800.422.6982 or 920.498.5400

www.nwtc.edu

http://www.nwtc.edu/

TABLE OF CONTENTS

Management Discussion and Analysis Transmittal Letter .................................................................................................... 1 Vision Statement ..................................................................................................... 3 Mission Statement ................................................................................................... 3 Goals and Objectives .............................................................................................. 4 Current Environment ............................................................................................... 6 Recent Accomplishments ........................................................................................ 8 District Profile ........................................................................................................ 10 District Map ........................................................................................................... 13 Position Summary ................................................................................................. 14 Budget Process ..................................................................................................... 15 Basis of Budgeting ................................................................................................ 15 Notice of Public Hearing ........................................................................................ 16 Financial Data Description of Funds ............................................................................................. 18 Revenue Sources and Description ........................................................................ 19 Description of Expenditure Functions .................................................................... 20 Pro-forma Balance Sheet Descriptions ................................................................. 21 Combined Fund Summary .................................................................................... 22 Fund Statements General Fund ................................................................................................ 23 Special Revenue Fund – Operational ........................................................... 24 Special Revenue Fund – Non-Aidable .......................................................... 25 Capital Projects Fund .................................................................................... 26 Debt Service Fund ........................................................................................ 27 Enterprise Fund ............................................................................................. 28 Internal Service Fund .................................................................................... 29 Pro-forma Balance Sheet ...................................................................................... 30 Combining Fund Summary .................................................................................... 32 Debt Service Schedule and Summary................................................................... 34 Legal Debt Limit .................................................................................................... 40 Budgeted Expenditures by Object Level ............................................................... 41 Capital Equipment Projects Summary ......................................................................................... 42 Funding Sources ........................................................................................... 42 Detail Listing .................................................................................................. 43 Appendix Degree and Diploma Programs ............................................................................. 44 Certificates ............................................................................................................ 45 Apprenticeships ..................................................................................................... 46 Summary of Graduation Follow-up Report ............................................................ 47 Enrollment Headcount and Full-time Equivalency (FTE) Summary ...................... 48 Equalized Valuations and Mill Rates ..................................................................... 49 Tax Levy Summary ............................................................................................... 50 Tax Levy by Municipality ....................................................................................... 51

VISION STATEMENT

We will provide all learners the highest quality, life-long learning opportunities that are:

• what you want • when you want • where you want, and • how you want them

So you may continue learning and successfully engage in a career that enhances your quality of life in a global community.

MISSION STATEMENT

We are a two-year technical college, serving Northeast Wisconsin by providing education, training, and life-long learning opportunities for individuals and businesses leading to the development of a skilled workforce. Our customers stimulate the economic vitality of our district as a result of the application of skills and knowledge acquired through the completion of certificates, degrees, diplomas, and courses.

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GOALS AND OBJECTIVES

Short-term goals for 2011-2012 Goals when faced with a $7.7 million shortfall in FY12 Maintenance Budget

Minimize the impact on students and organizational flexibility Preserve key initiatives and make progress on Future 2013 strategic directions Strengthen the College in the face of continued escalation of demand Anticipate fiscal constraints of second year of biennium

We continue to invest in programs that are most critical to the economy and in services that help more students complete their degree.

New degrees and diplomas that will start in summer and fall 2011: o Marine Engineering o Enology o Viticulture o Gerontology o Wind Energy o Human Services o Physical Therapist Assistant

(Marinette)

o Marine Construction o Practical Nursing (Northwoods

Regional Lab) o Medical Assistant RISE o Apprenticeships in Substation

Electrician, Machine Tool/CNC, Welding/Fabrication and Line Worker

Dream Catchers – increase student success Development of Rural Alliances

o Regional secondary technical education in rural areas o Promoting micro-business development, especially in rural areas o Increased on-site education in health occupations

Establishment of Midwest Region Marine Shipbuilding Center o In support of North Coast Marine Alliance o New educational programs and certificates o Responding to Marinette Marine training and hiring needs

Continued development of “green jobs” programs and services Institutional Research and development of culture of evidence Virtualization of desktop computers Implementation of Plus 50 Student Service Center Academic Calendar Redesign (moving to a predominately 15-week semester) Continuation of Facility Master Planning

Long-Term Goals and Future 2013 - We Deliver the Future NWTC will mark its 100th anniversary in 2012-2013. To prepare for that next century, NWTC spent a year studying the external and internal environmental factors that will have the greatest impact on teaching, learning and working in our area. We provided the results in a report to legislators and community leaders: Future 2013 - We Deliver the Future: Laying the Foundation for the Next 100 Years.

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The trends and NWTC's goals can be sorted into six broad categories. (For a description of each challenge listed, please see the "Current Environment" section of this book.)

Pre-College Level Preparation: Long-term goals include creating more technical occupational experiences for high school students, enabling more high school students to earn college credit, and providing high schools with guidance tools and technical assistance. Access and Success at NWTC: Long-term goals include ensuring that residents can learn the English skills and basic academic skills to succeed in degree and diploma programs; ensuring that all students succeed regardless of gender, ethnicity or disability; delivering more education off-campus; containing costs for students; and creating classes for older residents who want new careers. Core and STEM Skill Development: Long-term goals include providing career context in general education courses; building core skills and general education skills in technical courses; retooling core skill requirements to incorporate national standards, sustainability and entrepreneurship; and broadening opportunities in arts and humanities, leadership development, service-learning and international education. Shortage of Skilled Workers: Long-term goals include supporting creation of micro-businesses; developing under-utilized sources of skilled workers including older workers, immigrants, under-employed and dislocated workers; providing 60 percent of the needed technical workforce; creating programs in emerging occupations; becoming an essential partner in economic development and contract training. Education after the NWTC degree/diploma: Long-term goals include creating post-degree educational opportunities for every associate degree program, including credit transfer, CEUs and professional certifications. NWTC as an institution: Long-term goals include incorporating "Lean" principles at all levels, reducing reliance on property taxes, gathering more data for decision-making, promoting continuing education among employees, encouraging employees to delay retirement, and being on the leading edge in efficiency, program development and delivery, employee relations and customer service. To see the full Future 2013 report, visit www.NWTC.edu and enter "Future 2013" in the search box.

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http://www.nwtc.edu/

CURRENT ENVIRONMENT Short-term factors The economic conditions in Northeast Wisconsin and fiscal issues at the state level have had a significant impact on NWTC’s budget. Market forces impacting the college include the slow economic recovery, reduction in state and federal aid, loss of funding for dislocated worker training and pre-college career education, downward property tax pressure, increased accountability for student attainment of credentials, aging workforce, higher skill needs in industry (not met by the current workforce), and potential retrenchment of enrollment as the economy improves. In particular, state legislation has caused significant adjustments in instruction and services, including workload changes, program modifications, reduction in force, position eliminations, and reorganizations. The cuts leave very limited flexibility to address unexpected needs or emerging/sudden demand. Side-effects of the budget battle include the loss of talent through retirements and resignations; disruptions to work processes, morale and focus; and the challenge of recruiting, hiring and on-boarding at least 53 new staff and faculty. At the same time, record numbers of individuals are seeking retraining. NWTC's full-time-equivalent student count in 2008-09 was 6,676; in 2009-10 it rose to 7,452; and we expect 2010-2011 to reach 7,594. The increase is driven in part by employer demand for higher skill levels in new and current employees. In a survey of Northeast Wisconsin manufacturing released in February, employers identified difficulty in finding high-skill employees as their main obstacle to growth. As companies invest in advanced technology and modernization, technical education needs will most likely increase. Top priorities for the coming year are:

Instruction that supports emerging markets - New degrees and diplomas that will start in summer and fall 2011 are Marine Engineering, Enology, Viticulture, Gerontology, Wind Energy, Human Services, Physical Therapist Assistant in Marinette, Marine Construction, Practical Nursing at the Northwoods Regional Lab, and Medical Assistant RISE. New apprenticeships are Substation Electrician, Machine Tool/CNC, Welding/Fabrication and Line Worker.

Student success - The entire College community is involved in Dream Catchers, an initiative designed to help prospective students successfully enroll and help current students stay in college until completing a credential. Not only Student Services and Learning, but internal business departments have set student success goals with measurable outcomes.

Long-term trends Long-term environmental trends have been identified in the Future 2013 plan. This year-long study collected market data on the economic, demographic and social factors that are expected to have the greatest impact on Northeast Wisconsin in the coming years. The top six environmental factors affecting the College are: Pre-College Level Preparation: Rural schools face declining enrollments, staffing difficulties, low family incomes, and limited infrastructure. Urban schools have similar economic problems, plus a student body with increasingly diverse needs. Funding issues throughout the PK-14 system make it more difficult to provide vocational preparation or meet skill demands in science, technology, engineering and math (STEM).

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Access and Success at NWTC: The College is seeing increased demand for services to older workers and retirees; English Language Learner and workplace Spanish instruction; and services and education that can be delivered to anyone regardless of time, place, financial condition, cultural diversity and academic readiness. Core and STEM Skill Development: General education skills, automation skills and understanding of sustainability are becoming important in all occupations. Shortage of Skilled Workers: Employer demand for NWTC graduates is greater than the supply in 42 out of 60 programs. There is a growing need for technicians for 'Middle Skill Jobs' - those that require technical education beyond high school, less than a baccalaureate degree, spanning multiple skill areas. NWTC also plans to meet employers' needs in new economic sectors. Education after the NWTC degree/diploma: Lifelong learning is becoming a requirement in every career field. Already, 25 percent of NWTC students expect to obtain another degree after graduating from NWTC. NWTC as an institution: Competition for students and training customers will intensify as outside colleges and private trainers seek profits in the area. About half of NWTC's employees will be within six years of retirement in 2013, and qualified replacements will be scarce. Retiring baby boomers may be moving to fixed incomes, limiting tax investment, even as the remaining workforce needs more skill training than ever before.

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ACCOMPLISHMENTS 2010-2011

NWTC opened its newest learning facility – the NWTC Artisan and Business Center, 1417 Cedar Street, Green Bay. The facility is designed to offer training in both artistic and business skills to assist more artists who are interested in making a living with their art, and to assist in growing Northeast Wisconsin's art economy. The College also expanded programming in Microbusiness in the Arts and implemented certificates in ceramics and wood turning. The new NWTC Woodland Kitchen and business Incubator opened in the Town of Aurora. Aspiring food entrepreneurs can now get the help they need in making their dreams a reality. The certified, fully-equipped commercial kitchen provides small scale food entrepreneurs a place to prepare and process their food for consumer purchase. The 3,000 square foot facility can be used by growers, food processors, caterers, restaurants, chefs, special event food vendors, bakers, groups and organizations. NWTC was one of 20 colleges in the U.S. chosen for an adult degree completion grant. The grant from Lumina Foundation for Education and the American Association of Community Colleges (AACC) is part of a commitment by Lumina Foundation to help adult learners complete college. The grant recognizes community colleges with a proven track record helping plus 50 adults complete college and attain the skills they need to get hired. This is the Lumina Foundation's second grant to NWTC; it will help fund the College's growing Plus 50 initiative. NWTC has joined Achieving the Dream, a nationwide initiative to keep students in college, close achievement gaps and help more students complete a credential. Although the initiative began earlier in certain areas of the College, it was rolled out to all staff in fall. NWTC is the first college in Wisconsin chosen to join "Achieving the Dream: Community Colleges Count," a national network of over 100 two-year colleges dedicated to student success. NWTC was ranked among the top ten percent of U.S. community colleges in demonstrating high levels of student success by the Aspen Institute. In a comprehensive review of publicly available data, colleges nationwide were selected for having demonstrated strong outcomes in three areas: student success in persistence and completion, consistent improvement in outcomes over time, and equity in outcomes for students of all racial/ethnic and socioeconomic backgrounds. NWTC is now eligible to compete with 119 other U.S. two-year colleges for the $1,000,000 Aspen Prize for Community College Excellence. New maritime instruction was designed with seven shipbuilding industry partners; courses and information sessions were offered this year, the Marine Construction technical diploma will start in June 2011 and the Marine Engineering Technology will start in August 2011. NWTC is well-equipped to support the maritime industry with facilities, equipment, degrees, diplomas, and apprenticeship programs. Health Occupations provided more Gerontology offerings including a new certificate and gained state approval for a Gerontology associate degree, which will be offered in fall 2011. Two Sustainable Energy associate degrees started in fall 2010: Energy Management Technology and Solar Energy Technology. Additional associate degree in Wind Energy was prepared for August 2011 enrollments. The Higher Learning Commission completed a successful evaluation and visit in October and has reaccredited the College, with no follow-up visits or reports required for 10 years.

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The College re-engineered and expanded efforts in developmental education to support student success. Employees continue to implement Lean productivity principles throughout the College. Energy management initiatives have included adjusting lighting levels, tuning up heating and cooling systems, converting exterior lights to LEDs and pre-purchasing natural gas to lock in savings. Energy use reductions are saving over $273,000 per year compared to 2006. College offerings grew to include more than 100 degrees, diplomas and apprenticeships plus nearly 100 certificates. Most of the certificates either contribute credits toward a full degree or provide additional professional education beyond a degree.

The College conducted its annual graduate follow-up study in fall 2010 and found that: Of those graduates who were available for employment, 88 percent of the most recent

graduates were employed within six months after graduation and over 72 percent of them had jobs in their field of study.

Of the 2010 employed graduates, more than 95 percent got jobs in Wisconsin, and 74 percent of them work right here in the district.

The annual starting salary for associate degree graduates working full-time in their field is $35,100.

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DISTRICT PROFILE

District History Northeast Wisconsin Technical College is a publicly supported, high technology college working closely with businesses, residents and students to provide the education and services that keep Northeast Wisconsin strong. Wisconsin’s Technical Colleges were founded to train the workforce. In the early 1900s, most workers learned both job skills and academic skills from their apprenticeship employer. In order to standardize young workers' skills in reading, writing, and math, the State of Wisconsin promoted the creation of city vocational schools. Schools sprang up in Green Bay and Marinette in 1912, followed in 1941 by Sturgeon Bay, serving working boys and girls ages 14-18. The schools eventually grew to serve adults of all ages, whether or not they were employed or apprenticed. In 1968, the three schools joined to become a single district in the Wisconsin Technical College System, serving part or all of nine counties. Today, NWTC offers 86 associate degree and technical diploma programs, plus certificates, contracted business services, personal enrichment and continuing education. Due to increasing demand, the College has added 40 percent to its facilities District-wide and added 66 percent to its full-time-equivalent student count since 2001. Each year NWTC serves over 40,000 people as they enter the workforce, change careers, gain high-tech new skills, start a business, or meet personal or workplace goals. Campuses and Regional Centers Green Bay Campus The Green Bay campus is the largest of the College’s three campuses.

Services Include: District offices Police and fire-fighter training center Specialized education buildings for hands-on education in business and

information technology, health occupations, construction trades, manufacturing technologies, and protective services

Student Center, home of NWTC’s “one-stop” student enrollment services, Student Life, movie lounge, game room and more

Sturgeon Bay Campus Serving Northern Door, Sturgeon Bay, Washington Island This full service campus offers convenient scheduling options and a variety of full- and part-time programs to serve students with diverse needs.

Services Include: Counseling and admissions Career Center and career assessment GED® and HSED testing Learning labs: Provide support with math, reading and study skills Returning Adult Services

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Special Needs Services Job Center: Offers job placement services, career development and planning, and

guidance on occupational education and training opportunities Marinette Campus Serving Marinette and Peshtigo This full service campus offers convenient scheduling options and a variety of full- and part-time programs to serve students with diverse needs.

Services Include: Counseling and admissions Career Center and career assessment GED® and HSED testing Learning labs: Provide support with math, reading and study skills Returning Adult Services Special Needs Services Job Center: Offers job placement services, career development and planning, and

guidance on occupational education and training opportunities NWTC Regional Learning Centers From Florence to Wrightstown, Shawano to Kewaunee, district residents are taking advantage of the learning opportunities provided by NWTC’s Regional Learning Centers–With five center locations and extended outreach offerings to 30 communities, busy adults can get an excellent education, update their skills, change careers, and enrich their lives–without the long commute. Central Regional Learning Center Serving Coleman, Crivitz, Lena, Oconto, Wausaukee NWTC's Central Regional Learning Center brings you excellent educational opportunities close to home with:

A wide variety of services, features and classes Many degree, diploma and certificate programs that you can complete right at the

Center! Personal Academic Advising services Events for students and area residents

East Regional Learning Center Serving Algoma, Casco, Denmark, Dyckesville, Kewaunee, Luxemburg NWTC's East Regional Learning Center brings you excellent educational opportunities close to home with:



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Metro Regional Learning Center Serving Ashwaubenon, De Pere, Howard, Suamico, Green Bay Senior Center, Wrightstown NWTC's Metro Regional Learning Center brings you excellent educational opportunities close to home with:

A wide variety of services, features and classes Over 140 degree, diploma, certificate and apprenticeship programs Personal Academic Advising services Events for students and area residents

North Regional Learning Center Serving Aurora, Florence, Goodman, Niagara, Pembine, Tipler NWTC's North Regional Learning Center brings you excellent educational opportunities close to home with:



Northwest Regional Learning Center Serving Gillett, Lakewood, Oconto Falls, Suring and Townsend NWTC's Northwest Regional Learning Center brings you excellent educational opportunities close to home with:


Center! Personal Academic Advising Services. Events for students and area residents

West Regional Learning Center Serving Bonduel, Pulaski, and Shawano NWTC's West Regional Learning Center brings you excellent educational opportunities close to home with:

A wide variety of services, features, and classes Many degrees, diplomas, and certificate programs that you can complete here at

our Center! Personal Academic Advising Services Events for students and area residents

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http://www.nwtc.edu/atnwtc/places/RegionalCenters/Metro/Pages/Services,FeaturesandClasses.aspx

http://www.nwtc.edu/academics/Pages/home.aspx

http://www.nwtc.edu/services/advising-counseling/academicadvising/Pages/Home.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/Metro/Pages/EventsCalendar.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/North/Pages/Services,FeaturesandClasses.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/North/Pages/DegreesandCertificates.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/North/Pages/EventsCalendar.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/Northwest/Pages/ServicesAvailableinOcontoFalls.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/Northwest/Pages/DegreesandCertificates.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/Northwest/Pages/EventsCalendar.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/West/Pages/ServicesAvailableinShawano.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/West/Pages/DegreesandCertificates.aspx

http://www.nwtc.edu/atnwtc/places/RegionalCenters/West/Pages/EventsCalendar.aspx

District Map

District Boundaries

The Northeast Wisconsin Technical College District is officially described as follows: Brown County less the portions of the Brillion Public School District and the Kaukauna Area School District; Door, Kewaunee, Oconto, Florence, and Marinette Counties; plus the portion of the School District of Denmark in Manitowoc County, and the portion of the School District of West De Pere in Outagamie County; the Gillett School District, the School District of Bonduel, and the Shawano-Gresham School District in Shawano County; and the Pulaski Community School District in Outagamie and Shawano Counties.

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POSITION SUMMARY

(FTE Basis)

2011-2012 Budget by Fund

Category

2009-10 Actual

2010-11 Budget General

Special

Revenue

Capital

Projects Proprietary

Self

Insurance

Fund Fiduciary Total

Admin/Supervisors 94 100 78 6 3 2 1 2 92

Teachers 251 264 243 12 255

Other Staff 286 293 240 31 5 10 1 5 292

Total 631 657 561 49 8 12 2 7 639

Note: Above numbers do not include students or temporary staff.

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BUDGET PROCESS

The College's budget development process includes several stages, each with specific timelines and review processes. An overview of the budget development process follows:

Stage 1: Change Items Budget (November through February) Department Budgets for Change Items Developed by Budget Managers. New Development, Construction/Capital Improvements, Resource Re-Allocation. Itemized Requests for Departmental Equipment, Reference/Media/Audio

Visual/Special Packages, Capitalized Software, and Special Review Items. Administrative staff reviews budget and prepares recommendations to the Board. Stage 2: Operational/Departmental Budgets (January through March) Budget Managers develop operational departmental budgets. Administrative Staff develop Institutional Budgets. (Contract Salaries and Fringes and

Institutional Expenses/Revenues) Stage 3: Administration Recommendation and Board Review (February through May) Administration finalizes preliminary budget recommendations for presentation to the

District Board. District Board reviews recommended budget and makes final changes in preparation of

presentation to the public. Public Hearing held on the recommended budget. District Board approves final budget.

It is the judgment of the Board and its staff that the proposed budget represents a conservative and responsible allocation of resources. The budget provides for accomplishing the College's mission to train our work force, which is such a vital factor in the current and future development of Northeast Wisconsin. The Board is confident that through careful planning for the use of its resources and continued pursuit of its mission in technical and adult education, every citizen, business, and industry in the District will benefit.

BASIS OF BUDGETING Northeast Wisconsin Technical College adopts an annual operating budget which is prepared on substantially the same basis as the financial statements, which are prepared in accordance with GAAP, except budgetary expenditures include encumbrances and budgetary revenue includes all property taxes levied for the fiscal year.

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Percent Mill Rates Total PercentYear (2) Increase Operational (1) Debt Service Mill Rate Inc./(Dec.)2007-08 5.08% 1.04968 0.41382 1.46350 -0.22%2008-09 3.54% 1.05284 0.42757 1.48041 1.16%2009-10 0.50% 1.10603 0.43210 1.53813 3.90%2010-11 -1.92% 1.19114 0.42215 1.61329 4.89%2011-12 0.00% 1.19114 0.41650 1.60764 -0.35%

Tax On AExpenditure Tax Tax Levy $100,000

Year (3) All Funds Inc./(Dec.)% Levy Inc./(Dec.)% House2007-08 $118,445,588 1.96% 52,532,122$ 4.84% $1462008-09 $123,836,026 4.55% 55,022,548$ 4.74% $1482009-10 $139,546,431 12.69% 57,455,192$ 4.42% $1542010-11 $152,783,115 9.49% 59,106,466$ 2.87% $1612011-12 $152,006,793 -0.51% 58,899,447$ -0.35% $161

SpecialSpecial Revenue Capital Debt

General Revenue Non-Aidable Projects Service ProprietaryFund Fund Funds Fund Fund Funds Total

Tax Levy 41,571,754 1,738,321 79,803 250,000 15,259,569 - 58,899,447Other Budgeted Revenues 34,926,924 7,402,543 16,851,212 150,150 15,000 18,281,995 77,627,824 Total Budgeted Revenues 76,498,678 9,140,864 16,931,015 400,150 15,274,569 18,281,995 136,527,271

Budgeted Expenditures 77,593,677 9,188,524 17,013,784 9,793,300 20,407,513 18,009,995 152,006,793

Excess of Revenues Over Expenditures (1,094,999) (47,660) (82,769) (9,393,150) (5,132,944) 272,000 (15,479,522)

Operating Transfers 450,199 47,660 - - - (497,859) - Proceeds from Debt - - - 9,100,000 - - 9,100,000

Est. Fund Balance 7/1/11 17,116,289 72,279 733,244 2,215,193 5,644,235 4,857,426 30,638,666Est. Fund Balance 6/30/12 16,471,489 72,279 650,475 1,922,043 511,291 4,631,567 24,259,144

(1) The operational mill rate may not exceed 1.50000 per s. 38.16 of the Wisconsin Statutes.(2) Fiscal years 2008 - 2011 represent actual amounts, and 2012 is the proposed budget.(3) Fiscal years 2008 - 2010 represent actual amounts, 2011 is projected, and 2012 is the proposed budget.

PROPERTY TAX AND EXPENDITURE HISTORY

Equalized Valuation

Total Expenditures

$35,894,768,860$37,167,200,122$37,353,978,439

$36,637,249,277$36,637,249,277

will be held on May 11, 2011 at 4:00 p.m. in the College Board Room. The detailed budget is available for public inspection at the College District Office.

NORTHEAST WISCONSIN TECHNICAL COLLEGENOTICE OF PUBLIC HEARING

JULY 1, 2011 - JUNE 30, 2012

A public hearing on the proposed 2011-12 budget for the Northeast Wisconsin Technical College

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2009-10 2010-11 2010-11 2011-12

REVENUES Actual (4) Budget Estimated (5) Budget

Local Government 39,759,208$ 41,858,177$ 41,965,900$ 41,571,754$

State Aids 12,169,500 12,371,000 12,122,100 8,893,500

Program Fees 19,309,537 21,685,578 21,040,300 22,299,494

Material Fees 1,212,220 1,296,971 1,272,500 1,333,045

Other Student Fees 1,280,766 1,308,325 1,343,300 1,458,122

Institutional 898,593 902,750 856,300 942,763

Federal - - - -

Total Revenues 74,629,824$ 79,422,801$ 78,600,400$ 76,498,678$

EXPENDITURES

Instruction 48,548,036$ 52,634,905$ 51,391,897$ 49,562,252$

Instructional Resources 1,618,769 1,866,360 1,853,217 1,991,616

Student Services 7,363,333 7,627,085 7,624,340 8,374,140

General Institutional 11,417,086 12,673,052 12,668,988 12,147,210

Physical Plant 5,423,044 5,547,090 5,487,649 5,518,459

Total Expenditures 74,370,268$ 80,348,492$ 79,026,091$ 77,593,677$

Net Revenue (Expenditures) 259,556$ (925,691)$ (425,691)$ (1,094,999)$

OTHER SOURCES (USES):

Operating Transfer In (Out) 237,914$ (24,309)$ 175,691$ 450,199$

Total Resources (Uses) 497,470$ (950,000)$ (250,000)$ (644,800)$

TRANSFERS TO (FROM) FUND BALANCE:

Reserve for Prepaids & Inventories 99,034$ -$ 99,034$ -$

Reserve for Vacation Accrual 131,388 - 51,263 -

Reserve for Other Post-Employment Benefits (97,098) (400,000) 502,636 (644,800)

Designated for Operations 1,248,184 (550,000) (902,933) -

Designated for State Aid Fluctuations (884,038) - - -

Total Transfers To (From) Fund Balance 497,470 (950,000) (250,000) (644,800)

Beginning Fund Balance 16,868,819 17,366,289 17,366,289 17,116,289

Ending Fund Balance 17,366,289$ 16,416,289$ 17,116,289$ 16,471,489$

EXPENDITURES BY FUND % Change

General 74,370,268$ 80,348,492$ 79,026,091$ 77,593,677$ -3.43%

Special Revenue 8,630,865 10,488,181 10,488,181 9,188,524 -12.39%

Special Revenue - Non-Aidable 15,279,317 18,335,474 18,335,474 17,013,784 -7.21%

Capital Projects 9,658,358 14,325,792 11,707,449 9,793,300 -31.64%

Debt Service 15,509,456 15,917,277 15,917,277 20,407,513 28.21%

Enterprise 5,787,517 5,905,460 5,905,460 6,248,000 5.80%

Internal Service 10,310,650 11,403,183 11,403,183 11,761,995 3.15%

Total Expenditures by Fund 139,546,431$ 156,723,859$ 152,783,115$ 152,006,793$ -3.01%

REVENUE BY FUND % Change

General 74,629,824$ 79,422,801$ 78,600,400$ 76,498,678$ -3.68%

Special Revenue 8,446,516 10,445,381 10,445,381 9,140,864 -12.49%

Special Revenue - Non-Aidable 15,948,561 18,397,474 18,397,474 16,931,015 -7.97%

Capital Projects 623,418 556,185 114,841 400,150 -28.05%

Debt Service 16,141,613 15,481,588 15,481,588 15,274,569 -1.34%

Enterprise 5,994,945 6,300,000 6,300,000 6,520,000 3.49%

Internal Service 10,892,028 11,203,183 11,203,183 11,761,995 4.99%

Total Revenue by Fund 132,676,905$ 141,806,612$ 140,542,867$ 136,527,271$ -3.72%

(4) Actual presented on a budgetary basis.

(5) Estimate is based upon 9 months of actual and 3 months of estimate.

Notice of Public Hearing

Budget Summary - General Fund

Fiscal Year 2011-12

NORTHEAST WISCONSIN TECHNICAL COLLEGE

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DESCRIPTION OF FUNDS

Governmental Fund Category General Fund Type: The general fund type is available for any legally authorized purpose and is therefore used to account for all revenues and expenditures for activities not provided for in other funds. This fund is used to record the current operations of the district.

Special Revenue Fund Type: A special revenue fund type is used to account for the proceeds and related financial activity of specific revenue sources that are legally restricted for a specific purpose except for major capital projects and expendable trusts. Such a fund requires budgetary accounting and is created either by statute, charter, or board resolution to provide certain activities with definite and continuing revenues. After the fund is created, it usually continues year after year until discontinued or revised by proper legal action.

Generally speaking, activities that are project in nature and not considered to be part of the regular program of the district should be budgeted and controlled through the Special Revenue Fund. Typical inclusions are as follows: Vocational Education Act, Adult Education Act, and Job Training Partnership Act projects. Excluded would be construction or remodeling projects, and trust/agency activities, including student loans.

Capital Projects Fund Type: The capital projects fund type is used to account for all resources and related financial activity for all capital expenditure projects regarding the acquisition of sites, purchase or construction of buildings (including equipping), lease/purchase of buildings, or remodeling and improvement of buildings. Any acquisition, construction, equipping, remodeling or improvement financed through the proprietary or trust/agency funds must be budgeted and accounted for in the respective fund. All movable and fixed equipment not purchased through proprietary or non-expendable trust funds must be budgeted and accounted for in the capital projects fund type. Minor equipment purchased for and within two years of the acquisition of a building shall be budgeted and accounted for in the appropriate capital projects fund.

Debt Service Fund Type: The debt service fund type is used to account for the accumulation of resources for, and the payment of general long term debt and long term lease purchase debt principal and interest.

Proprietary Fund Category Enterprise Fund Type: The enterprise fund type is used to account for district operations where the cost of providing goods or services to students, district staff, faculty or the general public on a continuing basis is financed or recovered primarily through user charges or where the district board has decided that periodic determination of revenues, expenses or net income is appropriate.

Internal Service Fund Type: The internal service fund type is used to account for the financing and related financial activities of goods and services provided by one department of the district to other departments of the district, or to other governmental units on a cost reimbursement basis.

Account Groups General Fixed Assets Account Group: The general fixed assets account group is used to record assets of a physical nature having a long period of usefulness such as land, building and equipment. However, the general fixed asset account group does not include fixed assets utilized in proprietary fund activities or in trust/agency funds. Minor equipment is not to be recorded in this account group.

General Long-Term Debt Account Group: The general long-term debt account group is used to record all un-matured general long-term liabilities except for the long-term liabilities of the proprietary and trust/agency funds which should be accounted for in the appropriate fund.

18

REVENUE SOURCES AND DESCRIPTIONS Local Government – Local Property Tax Levy Revenue. All Wisconsin Technical Colleges are limited by Statute to an operating property tax mill rate of $1.50 per $1,000 of taxable property. The debt service mill rate is added to the operational mill rate to get a total mill rate amount. The debt service tax levy is used to pay the principal and interest payments that are due that year. The operational tax levy is used to fund expenditures in the general and special revenue-operational. State Aids - State Aids and any other revenue derived from State Government. Student Fees - Fees are collected from students for tuition, materials, and miscellaneous items. Tuition and material fee rates are set annually by the WTCS based upon estimated total operating expenditures of all districts.

Program Fees - A charge to recover a portion of the cost of operating the instructional areas other than books and consumable supplies. Material Fees - Charges for instructional materials consumed by the student and/or instructor. Other Student Fees - Other charges to students such as out-of-state tuition, application fees, graduation fees, and community services fees.

Institutional - Sales and services, investment income, rentals and other revenues derived from other than governmental sources, except for those more properly coded as other resources. Federal - Grants, contracts, and any other reimbursements received from federal government sources.

Local Government58,899,447

43%

State Aids10,901,400

8%

Student Fees26,466,161

19%

Institutional23,763,057

18%

Federal16,497,206

12%

2011-12 Combined Revenue - All Funds

19

DESCRIPTION OF EXPENDITURE FUNCTIONS Instruction - This function includes teaching, academic administration including clerical support, and other activities related directly to the teaching of students, guiding the students in the educational program, and coordination and improvement of teaching. Instructional Resources – the function includes all learning resources activities such as the library and audio-visual aids centers, learning resource center, instructional media center, instructional resources administration and clerical support. Student Services - Includes those non-instructional services provided for the student body such as student recruitment, student services administration and clerical support, admissions, registration, counseling, testing and evaluation, health services, financial aid, placement, and follow-up. General Institutional - This classification includes all services benefiting the entire college, exclusive of those chargeable directly to other functional categories. Examples of this type of expenditure are legal fees, external audit fees, general liability insurance, and interest on operational borrowing, administrative data processing, general personnel, employment relations, and affirmative action programs. Physical Plant - This includes all services required for the operation and maintenance of the District's physical facilities. Principal and interest on long-term obligations are included under this function as are the general utilities: heat, electricity and water. Auxiliary Services - This function includes commercial type activities such as bookstore and vending services.

Instruction61,431,119

40%

Instructional Resources2,399,616

2%

Student Services

27,119,939 18%

General Institutional15,569,679

10%

Physical Plant27,476,445

18%

Auxiliary Services

18,009,995 12%

2011-12 Combined Expenditures - All Funds

20

PRO-FORMA BALANCE SHEET DESCRIPTIONS PRO-FORMA - This statement represents the District’s projected Balance Sheet at June 30, beginning of budget fiscal year, on a Budgetary Basis. ENCUMBRANCES - Obligations in the form of purchase orders, contracts, or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is established. FUND EQUITY - The fund equity in each fund. For financial reporting purposes fund balances are classified into the following categories:

1) Reserves:

A portion of fund balance which is not available for other expenditures and is legally segregated for a specific future use.

Reserve for Current Assets - Equal to the current assets of the fund. Reserve for Vacation Accrual – Amount set aside to pay for unpaid, earned

vacation. Reserve for Other Post-Employment Benefits – Amount equal to computed

obligation for vested post-employment insurance benefits. Reserve for Student Organizations - A segregation of fund balance representing

amounts held in trust for student organizations. Reserve for Capital Projects - Equal to the total fund balance in the Capital

Projects Fund. Reserve for Debt Service - Equal to the total fund balance in the Debt Service

Fund. Reserve for Self-Insurance – Amount set aside to fund self-insurance.

2) Designations:

A portion of fund balance established to indicate tentative plans for financial resource utilization in the future period. Such plans are subject to change and may never be legally authorized or result in expenditures.

Designated for Operations - A portion of unreserved fund balance which is designated to be used to provide for normal fluctuations in operating cash balances (working capital) which are not planned to be met with short-term borrowing.

Designated for State Aid Fluctuations - A portion of unreserved fund balance to provide for future state aid fluctuations since this revenue source is somewhat volatile.

21

2009-10 2010-11 2010-11 2011-12REVENUES Actual (1) Budget Estimated (2) BudgetLocal Government 57,420,056$ 59,106,466$ 59,214,189$ 58,899,447$ State Aids 14,903,716 15,843,230 15,592,743 10,901,400 Program Fees 19,393,573 21,861,960 21,216,682 22,299,494 Material Fees 1,239,478 1,324,687 1,300,216 1,333,045 Other Student Fees 2,610,472 2,575,427 2,610,402 2,833,622 Institutional 21,705,274 23,070,052 23,042,012 23,763,057 Federal 15,404,336 18,024,790 17,566,623 16,497,206 Total Revenues 132,676,905 141,806,612 140,542,867 136,527,271 EXPENDITURES

Instruction 60,111,313 65,561,517 63,612,346 61,431,119 Instructional Resources 1,857,933 2,394,556 2,289,797 2,399,616 Student Services 24,074,609 27,615,990 27,612,615 27,119,939 General Institutional 13,849,597 18,677,589 17,048,651 15,569,679 Physical Plant 23,554,812 25,165,564 24,911,063 27,476,445 Auxiliary Services 16,098,167 17,308,643 17,308,643 18,009,995 Total Expenditures 139,546,431 156,723,859 152,783,115 152,006,793

Net Revenue (Expenditures) (6,869,526) (14,917,247) (12,240,248) (15,479,522)

OTHER SOURCES (USES):

Proceeds from Debt 8,156,022 11,270,000 11,270,000 9,100,000 Operating Transfer In 1,439,740 728,080 528,080 47,660 Operating Transfer Out (1,439,740) (728,080) (528,080) (47,660) Total Other Sources (Uses) 8,156,022 11,270,000 11,270,000 9,100,000 TOTAL RESOURCES (USES) 1,286,496$ (3,647,247)$ (970,248)$ (6,379,522)$ TRANSFERS TO (FROM) FUND BALANCE:

Reserve for Prepaids & Inventories (121,092) - 99,034 - Reserve for Capital Projects (1,087,672) (2,404,581) (227,582) (293,150) Reserve for Debt Service 1,291,224 (134,100) (334,100) (5,132,944) Retained Earnings (91,951) 141,434 141,434 (225,859) Reserve for Self Insurance 581,378 (200,000) (200,000) - Reserve for Student Organizations 306,604 (100,000) (100,000) (82,769) Reserve for Vacation Accrual 131,388 - 51,263 - Reserve for Other Post-Employment Benefits (97,098) (400,000) 502,636 (644,800) Designated for Operations 1,257,753 (550,000) (902,933) - Designated for State Aid Fluctuations (884,038) - - - Total Transfers To (From) Fund Balance 1,286,496 (3,647,247) (970,248) (6,379,522)

Beginning Fund Balance 30,322,418 31,608,914 31,608,914 30,638,666 Ending Fund Balance 31,608,914 27,961,667 30,638,666 24,259,144

EXPENDITURES BY FUND

General 74,370,268 80,348,492 79,026,091 77,593,677 Special Revenue 8,630,865 10,488,181 10,488,181 9,188,524 Special Revenue - Non-Aidable 15,279,317 18,335,474 18,335,474 17,013,784 Capital Projects 9,658,358 14,325,792 11,707,449 9,793,300 Debt Service 15,509,456 15,917,277 15,917,277 20,407,513 Enterprise 5,787,517 5,905,460 5,905,460 6,248,000 Internal Service 10,310,650 11,403,183 11,403,183 11,761,995 Total Expenditures by Fund 139,546,431$ 156,723,859$ 152,783,115$ 152,006,793$ (1) Actual is presented on a budgetary basis.(2) Estimate is based upon 9 months of actual and 3 months of estimate.

COMBINED FUND SUMMARY

2011-12 BUDGETARY STATEMENT OFRESOURCES, USES, AND CHANGES IN FUND BALANCE

22

2009-10 2010-11 2010-11 2011-12Actual (1) Budget Estimated (2) Budget

REVENUESLocal Government 39,759,208$ 41,858,177$ 41,965,900$ 41,571,754$ State Aids 12,169,500 12,371,000 12,122,100 8,893,500 Program Fees 19,309,537 21,685,578 21,040,300 22,299,494 Material Fees 1,212,220 1,296,971 1,272,500 1,333,045 Other Student Fees 1,280,766 1,308,325 1,343,300 1,458,122 Institutional 898,593 902,750 856,300 942,763 Federal - - - - Total Revenues 74,629,824 79,422,801 78,600,400 76,498,678

EXPENDITURESInstruction 48,548,036 52,634,905 51,391,897 49,562,252 Instructional Resources 1,618,769 1,866,360 1,853,217 1,991,616 Student Services 7,363,333 7,627,085 7,624,340 8,374,140 General Institutional 11,417,086 12,673,052 12,668,988 12,147,210 Physical Plant 5,423,044 5,547,090 5,487,649 5,518,459 Total Expenditures 74,370,268 80,348,492 79,026,091 77,593,677

Net Revenue (Expenditures) 259,556 (925,691) (425,691) (1,094,999)

OTHER SOURCES (USES):Operating Transfer In (Out) 237,914 (24,309) 175,691 450,199 Total Other Sources (Uses) 237,914 (24,309) 175,691 450,199

TOTAL RESOURCES (USES): 497,470$ (950,000)$ (250,000)$ (644,800)$

TRANSFERS TO (FROM) FUND BALANCE:Reserve for Prepaids & Inventories 99,034 - 99,034 - Reserve for Vacation Accrual 131,388 - 51,263 - Reserve for Other Post-Employment Benefits (97,098) (400,000) 502,636 (644,800) Designated for Operations 1,248,184 (550,000) (902,933) - Designated for State Aid Fluctuations (884,038) - - - Total Transfers To (From) Fund Balance 497,470 (950,000) (250,000) (644,800)

Beginning Fund Balance 16,868,819 17,366,289 17,366,289 17,116,289 Ending Fund Balance 17,366,289$ 16,416,289$ 17,116,289$ 16,471,489$

(1) Actual is presented on a budgetary basis.(2) Estimate is based upon 9 months of actual and 3 months of estimate.

GENERAL FUND


23


REVENUESLocal Government $1,431,332 1,722,106$ 1,722,106$ 1,738,321$ State Aids 1,311,763 1,650,882 1,650,882 609,900 Program Fees 84,036 176,382 176,382 - Material Fees 27,258 27,716 27,716 - Other Student Fees 197,255 111,102 111,102 262,500 Institutional 3,530,601 4,319,727 4,319,727 4,246,799 Federal 1,864,271 2,437,466 2,437,466 2,283,344 Total Revenue 8,446,516 10,445,381 10,445,381 9,140,864

EXPENDITURESInstruction 7,175,885 8,847,507 8,847,507 7,585,967 Student Services 1,379,556 1,616,162 1,616,162 1,572,615 General Institutional 71,314 16,520 16,520 21,950 Physical Plant 4,110 7,992 7,992 7,992 Total Expenditures 8,630,865 10,488,181 10,488,181 9,188,524

Net Revenue (Expenditures) (184,349) (42,800) (42,800) (47,660)

OTHER SOURCES (USES):Operating Transfer In (Out) 153,604 42,800 42,800 47,660 Total Other Sources (Uses) 153,604 42,800 42,800 47,660

TOTAL RESOURCES (USES): (30,745)$ -$ -$ -$

TRANSFERS TO (FROM) FUND BALANCE:Reserve for Prepaids & Inventories (40,314) - - - Designated for Operations 9,569 - - - Total Transfers To (From) Fund Balance (30,745) - - -

Beginning Fund Balance 103,024 72,279 72,279 72,279 Ending Fund Balance 72,279$ 72,279$ 72,279$ 72,279$


SPECIAL REVENUE FUND


24


REVENUESLocal Government 88,882$ 59,595$ 59,595 79,803$ State Aids 1,422,453 1,815,000 1,815,000 1,398,000 Other Student Fees 1,132,451 1,156,000 1,156,000 1,113,000 Institutional 241,090 286,000 286,000 260,000 Federal 13,063,685 15,080,879 15,080,879 14,080,212 Total Revenue 15,948,561 18,397,474 18,397,474 16,931,015

EXPENDITURESStudent Services 15,279,317 18,335,474 18,335,474 17,013,784 Total Expenditures 15,279,317 18,335,474 18,335,474 17,013,784

Net Revenue (Expenditures) 669,244 62,000 62,000 (82,769)

OTHER SOURCES (USES):Operating Transfer In (Out) (362,640) (162,000) (162,000) - Total Other Sources (Uses) (362,640) (162,000) (162,000) -

TOTAL RESOURCES (USES): 306,604$ (100,000)$ (100,000)$ (82,769)$

TRANSFERS TO (FROM) FUND BALANCE:Reserve for Prepaid & Inventories - - - - Reserve for Student Organizations 306,604 (100,000) (100,000) (82,769) Total Transfers To (From) Fund Balance 306,604 (100,000) (100,000) (82,769)

Beginning Fund Balance 526,640 833,244 833,244 733,244 Ending Fund Balance 833,244$ 733,244$ 733,244$ 650,475$


SPECIAL REVENUE FUND - NON-AIDABLE2011-12 BUDGETARY STATEMENT OF

RESOURCES, USES, AND CHANGES IN FUND BALANCE

25


REVENUESLocal Government -$ -$ -$ 250,000$ State Aids - 6,348 4,761 - Institutional 147,038 43,392 61,802 16,500 Federal 476,380 506,445 48,278 133,650 Total Revenues 623,418 556,185 114,841 400,150

EXPENDITURESInstruction 4,387,392 4,079,105 3,372,942 4,282,900 Instructional Resources 239,164 528,196 436,580 408,000 Student Services 52,403 37,269 36,639 159,400 General Institutional 2,361,197 5,988,017 4,363,143 3,400,519 Physical Plant 2,618,202 3,693,205 3,498,145 1,542,481 Total Expenditures 9,658,358 14,325,792 11,707,449 9,793,300

Net Revenue (Expenditures) (9,034,940) (13,769,607) (11,592,608) (9,393,150)

OTHER SOURCES (USES):Proceeds from Debt 7,973,810 11,270,000 11,270,000 9,100,000 Operating Transfer In (Out) 952 95,026 95,026 - Total Other Sources (Uses) 7,974,762 11,365,026 11,365,026 9,100,000

TOTAL RESOURCES (USES): (1,060,178)$ (2,404,581)$ (227,582)$ (293,150)$

TRANSFERS TO (FROM) FUND BALANCE:Reserve for Prepaids 27,494 - - - Reserve for Capital Projects (1,087,672) (2,404,581) (227,582) (293,150) Total Transfers To (From) Fund Balance (1,060,178) (2,404,581) (227,582) (293,150)

Beginning Fund Balance 3,502,953 2,442,775 2,442,775 2,215,193 Ending Fund Balance 2,442,775$ 38,194$ 2,215,193$ 1,922,043$


CAPITAL PROJECTS FUND


26


REVENUESLocal Government 16,140,634$ 15,466,588$ 15,466,588$ 15,259,569$ Institutional 979 15,000 15,000 15,000 Total Revenues 16,141,613 15,481,588 15,481,588 15,274,569

EXPENDITURESPhysical Plant 15,509,456 15,917,277 15,917,277 20,407,513 Total Expenditures 15,509,456 15,917,277 15,917,277 20,407,513

Net Revenues (Expenditures) 632,157 (435,689) (435,689) (5,132,944)

OTHER SOURCES (USES):Proceeds from Debt 182,212 - - - Operating Transfer In (Out) 476,855 301,589 101,589 - Total Other Sources (Uses) 659,067 301,589 101,589 -

TOTAL RESOURCES (USES): 1,291,224$ (134,100)$ (334,100)$ (5,132,944)$

TRANSFERS TO (FROM) FUND BALANCE:Reserve for Debt Service 1,291,224 (134,100) (334,100) (5,132,944) Total Transfers To (From) Fund Balance 1,291,224 (134,100) (334,100) (5,132,944)

Beginning Fund Balance 4,687,111 5,978,335 5,978,335 5,644,235 Ending Fund Balance 5,978,335$ 5,844,235$ 5,644,235$ 511,291$


DEBT SERVICE FUND


27

2009-10 2010-11 2010-11 2011-12Actual Budget Estimated (1) Budget

REVENUESInstitutional 5,994,945$ 6,300,000$ 6,300,000$ 6,520,000$ Total Revenues 5,994,945 6,300,000 6,300,000 6,520,000

EXPENDITURESAuxiliary Services 5,787,517 5,905,460 5,905,460 6,248,000 Total Expenditures 5,787,517 5,905,460 5,905,460 6,248,000

Net Revenue (Expenditures) 207,428 394,540 394,540 272,000

OTHER SOURCES (USES):Operating Transfer In (Out) (506,685) (253,106) (253,106) (497,859) Total Other Sources (Uses) (506,685) (253,106) (253,106) (497,859)

TOTAL RESOURCES (USES): (299,257)$ 141,434$ 141,434$ (225,859)$

TRANSFERS TO (FROM) FUND BALANCE:Reserve for Prepaids & Inventories (207,306) - - - Retained Earnings (91,951) 141,434 141,434 (225,859) Total Transfers To (From) Fund Balance (299,257) 141,434 141,434 (225,859)



ENTERPRISE FUND


28

2009-10 2010-11 2010-11 2011-12Actual Budget Estimated (1) Budget

REVENUESInstitutional 10,892,028$ 11,203,183$ 11,203,183$ 11,761,995$ Total Revenues 10,892,028 11,203,183 11,203,183 11,761,995

EXPENDITURESAuxiliary Services 10,310,650 11,403,183 11,403,183 11,761,995 Total Expenditures 10,310,650 11,403,183 11,403,183 11,761,995

Net Revenue (Expenditures) 581,378 (200,000) (200,000) -

OTHER SOURCES (USES):Operating Transfer In (Out) - - - - Total Other Sources (Uses) - - - -

TOTAL RESOURCES (USES): 581,378$ (200,000)$ (200,000)$ -$

TRANSFERS TO (FROM) FUND BALANCE:Retained Earnings - - - - Reserve for Self-Insurance 581,378 (200,000) (200,000) - Total Transfers To (From) Fund Balance 581,378 (200,000) (200,000) -



INTERNAL SERVICE FUND


29

Special Revenue Special Revenue Capital DebtGeneral Operational Non-Aidable Projects Service

ASSETSCash and cash equivalents 7,211,860$ -$ 1,606,727$ 4,155,420$ 551,829$ Receivables: Property Taxes 13,810,352 5,092,406 Accounts 3,206,330 29,549 Fed & Spec Projects 1,341,163 577,256 Due from Other Funds 938,294 InventoryOther Current AssetsPrepaids/Deposits 123,544 27,648 13,500 Fixed Assets 5,668 Available for LDTTo be Porvided for LTD Oblig.Total Assets 25,290,380$ 1,368,811$ 2,189,651$ 4,198,469$ 5,644,235$

LIABILITIESAccounts Payable 596,368$ 116,733$ 124,510$ 772,104$ -$ Accrued Wages, Taxes and Fringes 5,762,395 241,505 52,405 8,489 Accrued Vacation 74,615 Accrued Retirement ContributionsAccrued Medical ClaimsAccrued Miscellaneous 754,492 Deferred Revenues 1,674,895 525,000 Due to Other Funds 938,294 Encumbrances Outstanding 65,818 1,202,683 Capital Lease Oblig.General Long-Term DebtTotal Liabilities 8,174,091 1,296,532 1,456,407 1,983,276 -

FUND EQUITYInvestment in Fixed Assets 5,668 Retained EarningsFund Balances: Res. for Current Assets 123,544 27,648 Res. for Vacation Accrual 1,318,656 Res. for Other Post-Employment Benefits 1,988,395 Res. for Student Organizations 727,576 Res. For Capital Projects 2,215,193 Res. for Debt Service 5,644,235 Res. for Self-funded InsuranceUnreserved: Des. for Operations 13,135,694 44,631 Des. for State Aid Fluctuations 550,000 Total Fund Equity 17,116,289 72,279 733,244 2,215,193 5,644,235

Total Liabilities & Fund Equity 25,290,380$ 1,368,811$ 2,189,651$ 4,198,469$ 5,644,235$

Governmental Fund Category

PRO-FORMA BALANCE SHEET - JUNE 30, 2011PREPARED ON BUDGETARY BASIS

30

Proprietary

Fund Category Account Groups Total

Internal Fixed Long-Term Memorandum

Enterprise Service Assets Obligations Only

ASSETSCash and cash equivalents 1,160,553$ 3,759,482$ -$ -$ 18,445,871$ Receivables: Property Taxes 18,902,758 Accounts 291,843 19,000 3,546,722 Fed & Spec Projects 1,918,419 Due from Other Funds 938,294 Inventory 938,035 938,035 Other Current Assets - Prepaids/Deposits 164,692 Fixed Assets 11,090 136,362,631 136,379,389 Available for LDT 5,644,235 5,644,235 To be Porvided for LTD Oblig. 34,532,772 34,532,772 Total Assets 2,401,521$ 3,778,482$ 136,362,631$ 40,177,007$ 221,411,187$

LIABILITIESAccounts Payable 151,416$ 61,372$ -$ -$ 1,822,503$ Accrued Wages, Taxes and Fringes 43,442 6,108,236 Accrued Vacation 74,615 Accrued Retirement Contributions - Accrued Medical Claims 720,450 720,450 Accrued Miscellaneous 315,000 1,069,492 Deferred Revenues 30,897 2,230,792 Due to Other Funds 938,294 Encumbrances Outstanding 1,268,501 Capital Lease Oblig. - General Long-Term Debt 40,177,007 40,177,007 Total Liabilities 540,755 781,822 - 40,177,007 54,409,890

FUND EQUITYInvestment in Fixed Assets 11,090 136,362,631 136,379,389 Retained Earnings 911,641 911,641 Fund Balances: Res. for Current Assets 938,035 1,089,227 Res. for Vacation Accrual 1,318,656 Res. for Other Post-Employment Benefits 1,988,395 Res. for Student Organizations 727,576 Res. For Capital Projects 2,215,193 Res. for Debt Service 5,644,235 Res. for Self-funded Insurance 2,996,660 2,996,660 Unreserved: Des. for Operations 13,180,325 Des. for State Aid Fluctuations 550,000 Total Fund Equity 1,860,766 2,996,660 136,362,631 - 167,001,297

Total Liabilities & Fund Equity 2,401,521$ 3,778,482$ 136,362,631$ 40,177,007$ 221,411,187$

31

General Special Revenue Special Revenue CapitalREVENUES Fund Operational Non-Aidable ProjectsLocal Government 41,571,754$ 1,738,321$ 79,803$ 250,000$ State Aids 8,893,500 609,900 1,398,000 - Program Fees 22,299,494 - - - Material Fees 1,333,045 - - - Other Student Fees 1,458,122 262,500 1,113,000 - Institutional 942,763 4,246,799 260,000 16,500 Federal - 2,283,344 14,080,212 133,650 Total Revenues 76,498,678 9,140,864 16,931,015 400,150

EXPENDITURESInstruction 49,562,252 7,585,967 - 4,282,900 Instructional Resources 1,991,616 - - 408,000 Student Services 8,374,140 1,572,615 17,013,784 159,400 General Institutional 12,147,210 21,950 - 3,400,519 Physical Plant 5,518,459 7,992 - 1,542,481 Auxiliary Services - - - - Total Expenditures 77,593,677 9,188,524 17,013,784 9,793,300

Net Revenue (Expenditures) (1,094,999) (47,660) (82,769) (9,393,150)

OTHER SOURCES (USES):Proceeds from Debt - - - 9,100,000 Operating Transfer In (Out) 450,199 47,660 - - Total Other Sources (Uses) 450,199 47,660 - 9,100,000

TOTAL RESOURCES (USES) (644,800)$ -$ (82,769)$ (293,150)$

TRANSFERS TO (FROM) FUND BALANCE:Reserve for Capital Projects - - - (293,150) Reserve for Debt Service - - - - Retained Earnings - - - - Reserve for Self Insurance - - - - Reserve for Student Organizations - - (82,769) - Reserve for Other Post-Employment Benefits (644,800) - - - Designated for Operations - - - - Designated for State Aid Fluctuations - - - - Total Transfers To (From) Fund Balance (644,800) - (82,769) (293,150)

Beginning Fund Balance 17,116,289 72,279 733,244 2,215,193 Ending Fund Balance 16,471,489 72,279 650,475 1,922,043

2011-12 BUDGETARY STATEMENT OF RESOURCES, USES, AND CHANGES IN FUND BALANCESCOMBINING FUND SUMMARY

32

Debt InternalREVENUES Service Enterprise Service TotalLocal Government 15,259,569$ -$ -$ 58,899,447$ State Aids - - - 10,901,400 Program Fees - - - 22,299,494 Material Fees - - - 1,333,045 Other Student Fees - - - 2,833,622 Institutional 15,000 6,520,000 11,761,995 23,763,057 Federal - - - 16,497,206 Total Revenues 15,274,569 6,520,000 11,761,995 136,527,271

EXPENDITURESInstruction - - - 61,431,119 Instructional Resources - - - 2,399,616 Student Services - - - 27,119,939 General Institutional - - - 15,569,679 Physical Plant 20,407,513 - - 27,476,445 Auxiliary Services - 6,248,000 11,761,995 18,009,995 Total Expenditures 20,407,513 6,248,000 11,761,995 152,006,793

Net Revenue (Expenditures) (5,132,944) 272,000 - (15,479,522)

OTHER SOURCES (USES):Proceeds from Debt - - - 9,100,000 Operating Transfer In (Out) - (497,859) - - Total Other Sources (Uses) - (497,859) - 9,100,000

TOTAL RESOURCES (USES) (5,132,944)$ (225,859)$ -$ (6,379,522)$

TRANSFERS TO (FROM) FUND BALANCE:Reserve for Capital Projects - - - (293,150) Reserve for Debt Service (5,132,944) - - (5,132,944) Retained Earnings - (225,859) - (225,859) Reserve for Self Insurance - - - - Reserve for Student Organizations - - - (82,769) Reserve for Other Post-Employment Benefits - - - (644,800) Designated for Operations - - - - Designated for State Aid Fluctuations - - - - Total Transfers To (From) Fund Balance (5,132,944) (225,859) - (6,379,522)

Beginning Fund Balance 5,644,235 1,860,766 2,996,660 30,638,666 Ending Fund Balance 511,291 1,634,907 2,996,660 24,259,144

33

A.

Fiscal Year PrincipalInterest and

Service Charges Total2011-12 1,470,000 33,075 1,503,075

Total $1,470,000 $33,075 $1,503,075

B.



Total $3,455,000 $66,941 $3,521,941

C.


Service Charges Total2011-12 125,000 5,000 130,000

Total $125,000 $5,000 $130,000

D.



Total $1,600,000 $58,000 $1,658,000

E.


Service Charges Total2011-12 135,000 9,625 144,6252012-13 140,000 4,900 144,900

Total $275,000 $14,525 $289,525

Note issue of $1,000,000 (8 years, 6 months) issued October 15, 2003 for the purpose of building remodeling.

Note issue of $13,315,000 (9 years, 5 months) issued May 1, 2002 for the purpose of building construction, remodeling and major equipment.

Note issue of $8,355,000 (7 years, 7 months) issued September 1, 2004 for the purpose of building construction, remodeling and major equipment.

Note issue of $1,000,000 (8 years, 1 month) issued March 1, 2005 for the purpose of building remodeling.

Note issue of $15,800,000 (9 years, 2 months) issued August 15, 2002 for the purpose of building construction, remodeling and major equipment.

DEBT SERVICE SCHEDULE & SUMMARY

2011-12 BUDGET YEAR

34


2011-12 BUDGET YEAR

F.



Total $280,000 $15,050 $295,050

G.



Total $315,000 $20,188 $335,188

H.


Service Charges Total2011-12 100,000 23,375 123,3752012-13 105,000 19,125 124,1252013-14 110,000 14,662 124,6622014-15 115,000 9,988 124,9882015-16 120,000 5,100 125,100

Total $550,000 $72,250 $622,250

I.



Total $600,000 $78,626 $678,626

Note issue of $1,000,000 (9 years, 10 months) issued June 6, 2006 for the purpose of building remodeling.

Note issue of $1,000,000 (6 years, 11 months) issued May 10, 2006 for the purpose of building remodeling.

Note issue of $6,235,000 (7 years, 8 months) issued August 1, 2005 for the purpose of building remodeling and major equipment.

Note issue of $1,000,000 (9 years, 7 months) issued September 1, 2006 for the purpose of building remodeling.

35


2011-12 BUDGET YEAR

J.



Total $735,000 $44,200 $779,200

K.



Total $770,000 $83,800 $853,800

L.



Total $735,000 $47,800 $782,800

M.


Service Charges Total2011-12 580,000 43,400 623,4002012-13 245,000 20,200 265,2002013-14 260,000 10,400 270,400

Total $1,085,000 $74,000 $1,159,000

Note issue of $1,235,000 (6 years, 6 months) issued October 4, 2006 for the purpose of building remodeling and land improvements.

Note issue of $3,115,000 (9 years, 5 months) issued November 8, 2006 for the purpose of building remodeling and major equipment.

Note issue of $2,350,000 (6 years, 4 months) issued December 1, 2006 for the purpose of building remodeling, land improvements and major equipment.

Note issue of $2,430,000 (7 years, 1 month) issued March 15, 2007 for the purpose of building construction, remodeling and major equipment.

36


2011-12 BUDGET YEAR

N.



Total $945,000 $85,237 $1,030,237

O.



Total $625,000 $55,344 $680,344

P.



Total $1,500,000 $61,875 $1,561,875

Q.


Service Charges Total2011-12 1,860,000 182,362 2,042,3622012-13 2,000,000 121,913 2,121,9132013-14 735,000 54,412 789,4122014-15 765,000 28,686 793,686

Total $5,360,000 $387,373 $5,747,373

Note issue of $4,315,000 (4 years, 7 months) issued September 12, 2007 for the purpose of building remodeling and major equipment.

Note issue of $7,360,000 (6 years, 7 months) issued September 2, 2008 for the purpose of building remodeling, land improvements and major equipment.

Note issue of $1,820,000 (6 years, 9 months) issued June 28, 2007 for the purpose of building remodeling and land improvements.

Note issue of $1,000,000 (6 years, 8 months) issued August 1, 2007 for the purpose of building remodeling.

37


2011-12 BUDGET YEAR

R.


Service Charges Total2011-12 220,000 28,550 248,5502012-13 230,000 22,500 252,5002013-14 235,000 15,600 250,6002014-15 245,000 7,963 252,963

Total $930,000 $74,613 $1,004,613

S.


Service Charges Total2011-12 1,725,000 159,875 1,884,8752012-13 1,765,000 125,375 1,890,3752013-14 1,810,000 81,250 1,891,2502014-15 590,000 36,000 626,0002015-16 610,000 18,300 628,300

Total $6,500,000 $420,800 $6,920,800

T.


Service Charges Total2011-12 155,000 25,975 180,9752012-13 160,000 22,875 182,8752013-14 165,000 18,875 183,8752014-15 170,000 14,750 184,7502015-16 170,000 10,500 180,5002016-17 180,000 5,400 185,400

Total $1,000,000 $98,375 $1,098,375

U.


Service Charges Total2011-12 1,125,000 75,563 1,200,5632012-13 1,150,000 64,312 1,214,3122013-14 1,195,000 49,937 1,244,9372014-15 1,000,000 35,000 1,035,0002015-16 1,000,000 20,000 1,020,000

Total $5,470,000 $244,812 $5,714,812

Note issue of $6,900,000 (6 years, 6 months) issued October 1, 2009 for the purpose of building construction, remodeling and land improvements.

Note issue of $5,470,000 (6 years, 7 months) issued Octpber 4, 2010 for the purpose of building remodeling, land improvements and major equipment.

Note issue of $1,100,000 (5 years, 9 months) issued June 29, 2009 for the purpose of building construction, remodeling and land improvements.

Note issue of $1,000,000 (6 years, 10 months) issued June 1, 2010 for the purpose of building remodeling.

38


2011-12 BUDGET YEAR

V.


Service Charges Total2011-12 1,235,000 193,333 1,428,3332012-13 1,185,000 182,600 1,367,6002013-14 795,000 135,200 930,2002014-15 825,000 103,400 928,4002015-16 860,000 70,400 930,4002016-17 900,000 36,000 936,000

Total $5,800,000 $720,933 $6,520,933

W.


Service Charges Total2011-12 2,000,000 93,750 2,093,7502012-13 3,500,000 304,125 3,804,1252013-14 2,000,000 162,000 2,162,0002014-15 1,600,000 72,000 1,672,000

Total $9,100,000 $631,875 $9,731,875


Service Charges Total2011-12 19,030,000 1,268,262 20,298,2622012-13 12,450,000 1,023,850 13,473,8502013-14 8,085,000 597,330 8,682,3302014-15 5,560,000 328,825 5,888,8252015-16 3,020,000 135,025 3,155,0252016-17 1,080,000 41,400 1,121,4002017-18 0 0 0

$49,225,000 $3,394,692 $52,619,692

The indebtedness shown below is the estimated repayment schedule of $9,100,000 of general obligation debt to be used for the purpose of equipment acquisition and building remodeling. The interest cost is estimated as the debt has not been issued as of this writing. Plans for financing are $5,000,000 November 1, 2011 and $4,100,000 May 1, 2012.

The indebtedness shown below is the estimated repayment schedule of $5,800,000 of general obligation debt to be used for the purpose of building construction, remodeling, site improvements, and major equipment. The interest cost is estimated as the debt has not been issued as of this writing. Plans for financing is June 1, 2011.

CONSOLIDATED ACTUAL & ESTIMATED LONG TERM INDEBTEDNESS

39


2011-12 BUDGET YEAR

The bonded indebtedness of the District may not exceed 2% of the equalized value of the property located in the District per s.67.03 (9) Wisconsin Statutes. The District does not have bonded indebtedness for fiscal year 2010-11. The 2% limit is $747,659,307.

LEGAL DEBT LIMIT

The aggregate indebtedness of the District may not exceed 5% of the equalized value of the taxable property located in the District per s.67.03 (1) Wisconsin Statutes. The maximum aggregate indebtedness of the District budgeted for fiscal year 2010-11 is $40,125,000. The 5% limit is $1,869,148,267.

40

Personnel Services: 74,377,723 Salaries and Wages 57,377,094 Fringe Benefits 17,000,629

Current Expense* 31,092,062

Capital Outlay 8,119,500

Debt Service 20,407,513

Total Budgeted Expenditures 133,996,798

*Includes minor equipment

** General Fund, Special Revenue Funds, Capital Projects Funds, and Debt Service Fund Only.

BUDGETED EXPENDITURES BY OBJECT LEVEL **2011-12 BUDGET YEAR

Salaries and Wages43%

Fringe Benefits

13%

Current Expense*

23%

Capital Outlay

6%

Debt Service15%

Object Level

41

Green Bay Marinette Sturgeon Bay Total

Improvements - Land 99,200$ 10,000$ 10,000$ 119,200$

Improvements - Facilities 1,438,000 100,600 80,000 1,618,600

Equipment 7,686,800 66,500 122,300 7,875,600

Capitalizable Software 214,900 214,900

Capitalizable Reference/Media 15,000 15,000

Total Capital Expenditures 9,453,900$ 177,100$ 212,300$ 9,843,300$

Debt Proceeds 9,100,000$

Capital Reserves 293,150

Tax Levy 250,000

Grant Funding 133,650

Bookstore 50,000

Equipment Sales 9,000

Interest Revenue 7,500

Total Capital Revenue 9,843,300$

2011-12 BUDGET YEARCAPITAL EQUIPMENT/PROJECTS SUMMARY - ALL FUNDS

CAPITAL EQUIPMENT FUNDING SOURCES - ALL FUNDS

42

Division Total Division Total

Learning Information TechnologyRemodel of BI 326 129,100$ Computers Support & Virtualization 1,200,000$ High Definition Equipment 120,000 AS400 Replacement 50,000 Network Lab Gigabit 25,000 Distance Learning Support 30,000 Removable Drive Bays 28,000 Media Services 186,000 Servers for BI 222 35,000 Network Services 435,000 Screen Printing Equipment 45,800 PeopleSoft Maintenance Agreement 129,000 Digital Print Expansion 139,000 IIT Capital Project Labor 827,900 Nursing Lab IIT Equipment 26,500 Smart Classroom - Woodland Kitchen 31,500 FacilitiesBE Lab Upgrade 25,300 New Staff Office Costs 60,000 Expanded Classroom - SC335 67,400 Facilities Improvements - GB 55,000 Simulation Lab - St. Bay 46,000 Pavement Improvements 26,800 NA Program Lab Laptops 46,000 Rebuild AP Hydraulic Elevator 90,500 Marinette PTA Lab 158,900 Flooring Replacement Plan 50,000 Direct Digital X-Ray Unit 230,000 Design Services 120,000 Blackboard Grade Center 30,000 CB Roof Replacement 187,500 Upgrade Blackboard Infrastructure 100,000 Energy/HVAC Improvements 200,000 V/C Classroom Laptops 38,300 Accessibility Improvements 100,000 Laerdal SimMan 3G 120,000 New Building Security 28,000 Classroom above Sally Port 132,400 Security Camera Refresh 60,000 Ceiling Cord Drops 36,800 Welding Make-up air unit 32,800 HVAC Classroom Conversion 59,800 Facility improvements - Mar 45,000 Electronic Bench Equipment 68,800 Facilities Improvements - SB 40,000 CAD Computers 80,800 Programmable Controllers 60,800 Other AreasRobot Trainers 38 400 3rd Party E-payments Software 118 000

FY2012 CAPITAL BUDGET REQUESTS - ALL FUNDS

Robot Trainers 38,400 3rd Party E-payments Software 118,000 Total Stations - Civil Engineering 53,200 Relocate Cert/Empl Testing 69,600 Electronics Workstations 42,000 Add Flex Work Areas in SC240 60,200 Backhoe/Trencher/Plow 75,000 Capital Support Positions 699,900 Gas Utility Crew Truck 75,000 Shear 52,000 Requests with Total Cost of $25,000 & Greater 8,259,400 CNC Lathe/Machine Center 174,100 Requests with Total Cost Less Than $25,000 1,583,900 CNC Mobile Lab 300,000 Total FY2010 Capital Budget 9,843,300$ Haas Toolroom Mill 36,000 Solar Thermal Lab 154,800 Vineyard/Organic Garden 56,500 Hydrostatic Trainer 45,000 High Density Storage - St. Bay 30,000 Marine Training Equipment 345,000

Learning44%

Information Technology

31%

Facilities13%

Other Areas12%

FY2012 Capital

43

DEGREE AND DIPLOMA PROGRAMS Accounting Accounting Assistant Administrative Professional Applied Engineering Technology Architectural Technology Auto Collision Repair and Refinishing Technician Auto Collision Repair and Refinishing

Technology Automation Engineering Technology Automotive Technician Automotive Technology Broadcast Captioning (shared with LTC) Business Management Casino Management Certified Medication Assistant Civil Engineering Technology Clinical Laboratory Technician Computer Support Specialist Computer Support Technician Credit Business Management Criminal Justice - Corrections Criminal Justice - Law Enforcement Criminal Justice - Law Enforcement Academy Dental Assistant Dental Hygienist Diagnostic Medical Sonography Diesel and Heavy Equipment Technician (SB) Diesel Equipment Technology (SB) Digital Media Technology Early Childhood Education Electrical Engineering Technology Electrical Power Distribution Electricity Electro-Mechanical Technology Electronics (with optional Biomedical specialty) Emergency Medical Technician - Basic EMT Intermediate Technician Energy Management Technology Farm Business & Production Management Financial Institutions Management Fire Protection Engineering Technology (M) Fire Protection Technician (shared with FVTC) Gas Utility Construction and Service General Studies Transfer Gerontology

Health Care Business Service Health Information Technology Heating, Ventilation, Air Conditioning and

Refrigeration (HVACR) Hotel and Restaurant Management Human Services Associate (shared with LTC) Individualized Technical Studies Individualized Technical Studies –

Journeyworker Industrial Mechanic Instructional Assistant Judicial Reporting (shared with LTC) Landscape Horticulture Leadership Development Machine Tool - CNC Technician Machine Tool Operation Machine Tool Technics (Tool & Die Making) Manufacturing Engineering Technology Marine Construction Marine Engineering Technology Marketing Marketing and Graphic Communication Mechanical Design Technology Medical Assistant Network Specialist Nuclear Technology (shared with LTC) Nursing Assistant Nursing - Associate Degree Office Professional Paralegal Paramedic - Emergency Medical Technician Pharmacy Technician (shared with LTC) Physical Therapist Assistant Power Engineer and Boiler Operator Practical Nursing Print Technology Prototype & Design Radiography Respiratory Therapist Solar Energy Technology Supply Chain Management Surgical Technologist Utilities Engineering Technology Vineyard Management (Viticulture) Web Development Welding Wind Technology (shared with LTC) Wine Making (Enology) Wood Tech

44

CERTIFICATES Advanced Real Estate Sales/Brokerage AODA (Alcohol & Other Drug Abuse) Applied Graphics for Prototype Autism Bilingual Biofuels Biomedical Electronics Business Operations Business Writing CAD (Computer Aided Drafting) Casino Management: Customer Relationship

Management Casino Management: Foundations of Gaming

Leadership Casino Management: Regulations & Operations Casino Management: Security & Surveillance Central Service Technician Charter Boat Operators Charter Boat Operators Master Child Care Administration Clay Community Corrections Computer Support Contact Center Criminal Justice Law Enforcement – Advanced

Standing Cultural & Social Studies Customer Service Digital Photography Digital Photography Advanced Digital Print Technology Early Childhood Advanced Early Childhood Childcare Admin Early Childhood Foundation Early Childhood Infant Toddler Early Childhood Intermediate Early Childhood Licensing Basic Ages 0-2 Early Childhood Licensing Basic Ages 3-5 Early Childhood Premier Early Childhood: The Inclusion Early Childhood: The Preschool Echocardiography Entrepreneurship Ethical Leadership Film and Digital Broadcast Fundamentals of Real Estate Sales Gemology General Studies Transfer – UW-Green Bay General Studies Transfer – UW-Oshkosh Gerontology Nursing Global Business Greenhouse Growers

Health Care Business Services Healthcare Customer Service Representative Health Care Leadership Health Care Leadership Advanced Health Unit Coordinator Horticulture Landscape Hotel & Restaurant Management Industrial Maintenance Industrial Safety Internet Broadcasting Introduction to the Instructional Assistant

Careers Jail and Juvenile Detention Landscape Design Advanced Leadership in Human Relations Library Assistant Maintenance Electricity Math Advanced Medical Coding Specialist Medical Transcription Specialist Micro-Business Fast Track Networking Organic Agriculture Practices Paralegal Post Baccalaureate Parametric Modeling Phlebotomy Plant Engineering Mechanical Maintenance Plant Healthcare Management Power Generator Promotions & Events Management Psychology and Behavioral Studies Public Dental Health Quality Improvement and Innovation Recording and Audio Engineering Renewable Energy Solar Retail Leadership Service Writer Small Business Bookkeeping Social & Human Services Software Level 1 Software Level 2 Special Education Supervision Supply Chain Management Supporting Children’s Learning Sustainable Design Utility Management Web Application Programming Web Design Weld Inspection Woodturning

45

APPRENTICESHIPS Carpenter Electrician

Construction Electrician Residential Electrician Voice Data Video Technician Substation Electrician

Electrical/Instrumentation Industrial Electrician Foundry/Pattern Maker Instrumentation Machinist

Regular Machinist Maintenance Machinist Tool & Die Machinist CNC

Mason Bricklayer Block Layer Cement Finisher Plasterer Tile Setter

Maintenance Mechanic (Millwright) Industrial Maintenance Mechanic Industrial Pipefitter Plumber Sheet Metal Steamfitter ABC HVAC Electric Line Welding & Fabrication

46

SUMMARY OF GRADUATION FOLLOW-UP REPORT NWTC's 2010 Graduate Employment Statistics Report indicates that NWTC graduates continue to be in high demand among area employers. The statistics come from NWTC’s annual Graduate Follow-Up Report, a survey of thousands of NWTC graduates each year to check on the status of students who graduated within the past year, five years, and ten years. The 2,434 - student class of 2010 was 88% employed within six months of graduation. Of those, 71% had jobs directly related to their degree, with a median annual salary of $31,200. Fully 97% are satisfied or very satisfied with the education they got at the College. Full results are available on the NWTC website (http://www.nwtc.edu/services/explorecareers/Pages/GraduateFollowupStudy.aspx). Other highlights include the following: New graduates: Starting off right

Graduate pay rose again: Median entry-level hourly wage was $14.00. Graduates have staying power: 73% of new graduates are employed in the NWTC

District, and 95% are employed in Wisconsin. 5 Year alumni: Moving ahead

NWTC was a great start: 94% said that NWTC was somewhat to very important in starting their career.

Technical education assists in advancement: 88% said their NWTC degree or diploma was somewhat to very important in their career advancement.

10 Year alumni: Experience brings rewards

Workers are highly satisfied: 94% are satisfied with their present employment. Job Satisfaction is close to home: 69% still live in the county where they lived when

they attended NWTC ten years ago.

47

2007 2008 2009 2010 2011 2012

Actual Actual Actual Actual Estimate Forecast

Post-Secondary Education

Associate Degree 4,485 4,747 4,865 5,683 5,790 5,827% of Change 4.8% 5.8% 2.5% 16.8% 1.9% 0.6%

Technical Diploma 763 818 853 979 1,043 1,025 % of Change -1.4% 7.2% 4.3% 14.8% 6.5% -1.7%

Total Post-Secondary Ed. 5,248 5,565 5,718 6,662 6,833 6,852

% of Change 3.8% 6.0% 2.7% 16.5% 2.6% 0.3%

Vocational Adult 409 379 363 388 365 364% of Change -8.1% -7.3% -4.2% 6.9% -5.9% -0.3%

Community Service 11 8 6 8 6 6% of Change 0.0% -27.3% -25.0% 33.3% -25.0% 0.0%

Non-Post Secondary 507 552 590 395 390 372% of Change -7.5% 8.9% 6.9% -33.1% -1.3% -4.6%

927 939 959 791 761 742

% of Change -7.7% 1.3% 2.1% -17.5% -3.8% -2.5%

Total District FTE's 6,175 6,504 6,677 7,453 7,594 7,594

% of Change 1.9% 5.3% 2.7% 11.6% 1.9% 0.0%

Total District UnduplicatedEnrollments 42,734 41,527 40,410 41,608 40,705 40,653

% of Change -1.2% -2.8% -2.7% 3.0% -2.2% -0.1%

*One Full-Time Equivalence (FTE) equals 30 credits of course work. The FTE totals are factors in the state aid formulas.**Unduplicated Enrollment indicates the total number of individual students served by the District.

Total Adult, Community Ed. And Non-Post Secondary

ENROLLMENT HEADCOUNT & FTE SUMMARY

FULL TIME EQUIVALENCY*

UNDUPLICATED ENROLLMENTS**

Continuing Education - Adult, Community

Education and Non-Post Secondary

48

Budget YearEqualized Valuation

Percent Change

Operational Mill Rate

Debt Mill Rate

Total Mill Rate

Percent Change

1985-86 Actual $8,773,053,473 1.27% 1.35096 0.04843 1.39939 5.10%

1986-87 Actual $8,820,357,380 0.54% 1.41580 0.04012 1.45592 4.04%

1987-88 Actual $8,934,654,217 1.30% 1.45058 0.02839 1.47897 1.58%

1988-89 Actual $9,160,352,009 2.53% 1.43220 0.03630 1.46850 -0.71%

1989-90 Actual $9,527,471,915 4.01% 1.40672 0.02919 1.43591 -2.22%

1990-91 Actual $9,942,461,836 4.36% 1.38197 0.05731 1.43928 0.23%

1991-92 Actual $10,565,343,810 6.26% 1.38506 0.06282 1.44788 0.60%

1992-93 Actual $11,068,003,434 4.76% 1.39413 0.10685 1.50098 3.67%

1993-94 Actual $12,002,757,650 8.45% 1.39652 0.09691 1.49343 -0.50%

1994-95 Actual $12,996,979,206 8.28% 1.32322 0.12148 1.44470 -3.26%

1995-96 Actual $14,171,558,544 9.04% 1.25942 0.11722 1.37664 -4.71%

1996-97 Actual $15,809,866,249 11.56% 1.18934 0.10140 1.29074 -6.24%

1997-98 Actual $17,409,560,573 10.12% 1.16601 0.08871 1.25472 -2.79%

1998-99 Actual $19,008,818,035 9.19% 1.21610 0.08362 1.29972 3.59%

1999-00 Actual $20,430,026,689 7.48% 1.21082 0.13448 1.34530 3.51%

2000-01 Actual $22,327,516,477 9.29% 1.22501 0.16593 1.39094 3.39%

2001-02 Actual $24,343,650,213 9.03% 1.22501 0.39606 1.62107 16.54%

2002-03 Actual $26,031,336,930 6.93% 1.22501 0.39198 1.61699 -0.25%

2003-04 Actual $27,929,746,958 7.29% 1.17613 0.38673 1.56286 -3.35%

2004-05 Actual $29,942,364,951 7.21% 1.13755 0.39172 1.52927 -2.15%

2005-06 Actual $31,962,728,478 6.75% 1.10401 0.39472 1.49873 -2.00%

2006-07 Actual $34,160,552,528 6.88% 1.06055 0.40620 1.46675 -2.13%

2007-08 Actual $35,894,768,860 5.08% 1.04968 0.41382 1.46350 -0.22%

2008-09 Actual $37,167,200,122 3.54% 1.05284 0.42757 1.48041 1.16%

2009-10 Actual $37,353,978,439 0.50% 1.10603 0.43210 1.53813 3.90%

2010-11 Actual $36,637,249,277 -1.92% 1.19114 0.42215 1.61329 4.89%

2011-12 Budget $36,637,249,277 0.00% 1.19114 0.41650 1.60764 -0.35%

The operational mill rate may not exceed 1.50000 per s.38.16 of the Wisconsin Statutes.

EQUALIZED VALUATIONS AND MILL RATES

2011-12 BUDGET YEAR

49

Full Valuation Percent of Total Levy Amount Billed

SUMMARY BY COUNTY

Total Brown County 17,896,591,489$ -2.20% 48.848079% $28,872,373.21 2.53%

Total Door County 7,166,693,200$ -2.30% 19.561221% 11,561,946.45$ 2.44%

Total Florence County 590,167,900$ 1.00% 1.610841% 952,111.20$ 5.98%

Total Kewaunee County 1,436,724,400$ -2.40% 3.921485% 2,317,851.20$ 2.38%

Total Manitowoc County 125,803,457$ -0.80% 0.343376% 202,957.42$ 4.06%

Total Marinette County 3,671,489,199$ -1.90% 10.021192% 5,923,172.45$ 2.85%

Total Oconto County 3,612,195,734$ 0.00% 9.859352% 5,827,514.51$ 4.91%

Total Outagamie County 41,180,710$ 0.20% 0.112401% 66,436.26$ 5.05%

Total Shawano County 2,096,403,188$ -1.50% 5.722053% 3,382,103.30$ 3.31%

District Total 36,637,249,277$ -1.92% 100.000000% 59,106,466.00$ 2.87%

Levy % Change to

Last Yr

Valuation % Change to

Last Yr

Fiscal Year 2010-2011 Tax Levy

October 2010 Assessment

50

2010 Equalized Percent of 2010-2011

Valuation Total Tax Levy

Brown County

Town of:Eaton 120,501,700 0.328905% 194,404.12 Glenmore 97,007,500 0.264778% 156,500.92 Green Bay 209,353,200 0.571422% 337,747.35 Holland 60,254,489 0.164462% 97,207.68 Humboldt 95,150,600 0.259710% 153,505.40 Lawrence 429,009,500 1.170965% 692,116.03 Ledgeview 660,409,400 1.802563% 1,065,431.29 Morrison 105,331,700 0.287499% 169,930.50 New Denmark 131,675,600 0.359404% 212,431.00 Pittsfield 220,632,400 0.602208% 355,943.87 Rockland 175,808,900 0.479864% 283,630.65 Scott 315,761,900 0.861860% 509,414.99 Wrightstown 170,325,700 0.464898% 274,784.78

Village of:Allouez 938,791,900 2.562397% 1,514,542.31 Ashwaubenon 2,174,949,200 5.936442% 3,508,821.07 Bellevue 1,090,834,700 2.977392% 1,759,831.19 Denmark 91,541,800 0.249860% 147,683.42 Hobart 614,622,400 1.677589% 991,563.57 Howard 1,315,408,300 3.590358% 2,122,133.73 Pulaski 181,063,900 0.494207% 292,108.29 Suamico 959,136,000 2.617926% 1,547,363.54 Wrightstown 165,408,600 0.451477% 266,852.10

City of:DePere 1,711,660,800 4.671914% 2,761,403.26 Green Bay 5,861,951,300 15.999979% 9,457,022.15

Door County

Town of:Baileys Harbor 481,796,000 1.315044% 777,276.03 Brussels 73,335,100 0.200165% 118,310.46 Clay Banks 66,924,800 0.182669% 107,969.19 Egg Harbor 545,189,300 1.488074% 879,547.95 Forestville 80,860,300 0.220705% 130,450.93 Gardner 226,982,500 0.619540% 366,188.20 Gibraltar 734,030,700 2.003509% 1,184,203.37 Jacksonport 287,759,100 0.785428% 464,238.73 Liberty Grove 984,129,300 2.686144% 1,587,684.79 Nasewaupee 354,247,900 0.966906% 571,503.97 Sevastopol 741,768,500 2.024629% 1,196,686.65 Sturgeon Bay 187,308,300 0.511251% 302,182.40 Union 139,657,000 0.381189% 225,307.35 Washington 314,398,500 0.858139% 507,215.64

Village of:Egg Harbor 358,682,600 0.979011% 578,658.80 Ephraim 371,334,100 1.013543% 599,069.45 Forestville 20,921,700 0.057105% 33,752.75 Sister Bay 419,341,000 1.144576% 676,518.42

2010 EQUALIZED VALUATION FOR FISCAL YEAR 2010-2011

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Door County (Cont'd)

City of:Sturgeon Bay 778,026,500 2.123594% 1,255,181.37

Florence County

Town of:Aurora 62,511,600 0.170623% 100,849.23 Commonwealth 43,389,700 0.118431% 70,000.38 Fence 35,556,100 0.097049% 57,362.23 Fern 47,757,500 0.130352% 77,046.46 Florence 290,237,500 0.792192% 468,236.70 Homestead 44,508,300 0.121484% 71,804.90 Long Lake 40,241,100 0.109837% 64,920.77 Tipler 25,966,100 0.070873% 41,890.53

Kewaunee County

Town of:Ahnapee 81,034,000 0.221179% 130,731.09 Carlton 79,361,200 0.216613% 128,032.29 Casco 86,140,700 0.235118% 138,969.94 Franklin 85,046,600 0.232132% 137,205.02 Lincoln 70,415,500 0.192196% 113,600.26 Luxemburg 118,004,800 0.322090% 190,376.02 Montpelier 98,292,700 0.268286% 158,574.37 Pierce 76,735,500 0.209447% 123,796.72 Red River 135,890,300 0.370907% 219,230.02 West Kewaunee 92,234,200 0.251750% 148,800.53

Village of:Casco 29,115,800 0.079470% 46,971.91 Luxemburg 138,512,800 0.378066% 223,461.45

City of:Algoma 177,346,300 0.484060% 286,110.76 Kewaunee 168,594,000 0.460171% 271,990.82

Manitowoc County

Town of:Cooperstown 96,144,219 0.262422% 155,108.37 Gibson 11,726,438 0.032007% 18,918.21

Village of:Maribel 17,932,800 0.048947% 28,930.84

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Marinette County

Town of:Amberg 100,311,100 0.273795% 161,830.55 Athelstane 133,891,300 0.365451% 216,005.17 Beaver 130,299,300 0.355647% 210,210.37 Beecher 105,925,400 0.289119% 170,888.02 Dunbar 91,025,500 0.248451% 146,850.61 Goodman 82,004,600 0.223828% 132,296.82 Grover 121,048,199 0.330397% 195,285.99 Lake 160,492,900 0.438059% 258,921.19 Middle Inlet 118,867,400 0.324444% 191,767.38 Niagara 82,201,300 0.224365% 132,614.22 Pembine 95,174,200 0.259774% 153,543.23 Peshtigo 306,656,000 0.837006% 494,724.67 Porterfield 168,053,900 0.458697% 271,119.59 Pound 95,920,200 0.261811% 154,747.23 Silver Cliff 123,225,000 0.336338% 198,797.51 Stephenson 533,546,100 1.456294% 860,763.92 Wagner 107,516,900 0.293463% 173,455.61 Wausaukee 196,601,200 0.536616% 317,174.75

Village of:Coleman 39,265,200 0.107173% 63,346.17 Crivitz 64,601,300 0.176327% 104,220.66 Pound 13,255,100 0.036179% 21,384.13 Wausaukee 25,034,800 0.068332% 40,388.63

City of:Marinette 570,311,400 1.556644% 920,077.26 Niagara 71,132,900 0.194155% 114,758.16 Peshtigo 135,128,000 0.368827% 218,000.61

Oconto County

Town of:Abrams 160,832,900 0.438987% 259,469.70 Bagley 44,613,700 0.121771% 71,974.53 Brazeau 254,250,600 0.693967% 410,179.37 Breed 78,584,600 0.214494% 126,779.82 Chase 198,850,100 0.542754% 320,802.71 Doty 104,707,200 0.285794% 168,922.73 Gillett 67,218,300 0.183470% 108,442.63 How 42,107,800 0.114932% 67,932.24 Lakewood 241,072,000 0.657997% 388,918.77 Lena 48,921,800 0.133530% 78,924.86 Little River 81,893,400 0.223525% 132,117.73 Little Suamico 371,306,000 1.013466% 599,023.94 Maple Valley 56,224,600 0.153463% 90,706.56 Morgan 74,982,200 0.204661% 120,967.88 Mountain 165,464,500 0.451629% 266,941.94 Oconto 101,122,200 0.276009% 163,139.17 Oconto Falls 93,307,700 0.254680% 150,532.35 Pensaukee 124,211,900 0.339032% 200,389.83 Riverview 255,199,400 0.696557% 411,710.23 Spruce 105,970,199 0.289242% 170,960.72

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Oconto County (Cont'd)

Town of:Stiles 128,242,300 0.350033% 206,892.14 Townsend 311,066,900 0.849045% 501,840.49 Underhill 88,487,200 0.241522% 142,755.12

Village of:Lena 30,608,800 0.083546% 49,381.09 Pulaski 782,600 0.002136% 1,262.51 Suring 21,536,535 0.058783% 34,744.55

City of:Gillett 52,255,600 0.142630% 84,303.55 Oconto 186,023,000 0.507743% 300,108.94 Oconto Falls 122,351,700 0.333954% 197,388.41

Outagamie County

Town of: Oneida 41,167,010 0.112364% 66,414.39

Village of:Howard 13,700 0.000037% 21.87

Shawano County

Town of:Angelica 121,238,300 0.330915% 195,592.16 Belle Plaine 104,191,158 0.284386% 168,090.51 Green Valley 72,290,000 0.197313% 116,624.74 Hartland 60,101,700 0.164045% 96,961.20 Herman 45,134,151 0.123192% 72,814.44 Lessor 77,457,071 0.211416% 124,960.53 Maple Grove 51,531,673 0.140654% 83,135.61 Navarino 34,891,897 0.095236% 56,290.63 Pella 12,668,550 0.034578% 20,437.83 Red Springs 70,739,500 0.193081% 114,123.36 Richmond 151,487,500 0.413479% 244,392.82 Seneca 102,488 0.000280% 165.50 Washington 198,839,200 0.542724% 320,784.98 Waukechon 75,175,500 0.205189% 121,279.97 Wescott 368,457,000 1.005690% 594,427.82

Village of:Bonduel 62,747,900 0.171268% 101,230.46 Cecil 43,509,000 0.118756% 70,192.47 Gresham 18,895,300 0.051574% 30,483.57 Pulaski 8,707,200 0.023766% 14,047.24

City of:Shawano 518,238,100 1.414511% 836,067.46

Total 36,637,249,277$ 100.000000% 59,106,466.00$

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