Effects of the Revenue
Caps on Wisconsin's
School Districts,
1997-98 School Year

Relationship Between the Number of Cost-Cutting Measures and Changes in Student Enrollment

Over the past several years, superintendents from districts with stable or decreasing student populations have been most critical of the revenue caps. In contrast, superintendents from districts in which the student population is increasing have tended to report fewer cuts in programs or services. The data collected in 1997-98 again show that districts with declining enrollments are affected most by the revenue caps. However, the differences among districts based on enrollment trends are not as dramatic as they were in previous years.(13) The data collected in this study do not explain why these differences are smaller than in prior years.

As shown in Table 2, the 31 districts which had a decrease in student population over the previous three year period report between 6 and 7 cuts (mean = 7.3, median = 6). Districts with increasing student populations report between 5 and 6 cuts.

Number of Cost-Cutting Actions and Change in Fund Balance,
Related to the Changes in Student Population 1997-98 *

Change in Student Population

Number of Districts
No. of Cost-Cutting Measures in 1997-98
     Mean              Median

Change in Fund Balance
      Mean            Median
Decrease in Population 31 7.3 6 -4.5% -1.7%
Up to 2.99% increase 172 5.6 5 -2.3% -1.1%
3% increase or More 93 5.3 5 -2.6% -1.3%
*Change in student enrollment reported as a three-year average.

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