governmental services - GORacine.org

FUND: SPECIAL REVENUESPECIAL EDUCATIONCOUNTY SCHOOLS OFFICEOPERATING AUTHORITY AND PURPOSEChapter 115 of the Wisconsin Statutes permits a County Board to establish a special education program for schooldistricts in the County and to create a Children with Disabilities Education Board (CDEB). Racine County hashad such an Education Board to provide special education services for students in Western Racine County.However, pursuant to action of the Racine County Board of Supervisors, through the passage of Resolution 2003-45 and 2003-46, the Racine County Children with Disabilities Board dissolved as of June 30, 2006. Specialeducation services for children in school districts in Western Racine County are now provided by those districts.Under Section 115.817(9m) of the Wisconsin Statutes, however, Racine County continues to be responsible forpaying the costs associated with the post-retirement health benefits of former employees of the board and thecosts incurred before dissolution for the unfunded prior service liability for former employees of the CDEB.Under Section 115.817(9) of the Wisconsin Statutes, taxes to pay these costs are to be levied only against the areaof Racine County that participated in the program before its dissolution, i.e., municipalities in Western RacineCounty.EVALUATION OF PERFORMANCE MEASURESRacine County and Western Racine County School Districts accomplished an educational transition from countyto local control that was as seamless as possible given the enormity of the details involved. Both students andtheir families continue to experience a full continuum of special education and related services for students aged 3– 21 since the transfer of responsibility to the local school districts.GOALS AND BUDGET STRATEGIESContinue to ensure that the tax levy imposed on property in that area of Racine County that participated in theChildren With Disabilities Education Board program before its dissolution, does not exceed an amount that isadequate to meet the county’s obligations to (1) provide for post-retirement health benefits of the board’s formeremployees, and (2) discharge the obligations incurred for the unfunded prior service liability for its formeremployees.PAGE 42 - 1