Wisconsin Uniform Financial Accounting Requirements (WUFAR)

The Wisconsin Uniform Financial Accounting Requirements (WUFAR) manual presents a uniform financial and accounting structure for public elementary and secondary schools in the state of Wisconsin. It replaces the Wisconsin Elementary and Secondary School Accounting System (WESSAS) Handbook last updated in July, 1992.

The chart of accounts listing included in the WUFAR is effective as of July 1, 2002. The WUFAR word document has a table of contents with quick links set up so that you may quickly move through the document to a particular page. To access a page in the document press down the 'Ctrl' key and click on the page number identified in the table of contents. This will move you forward to that page without having to scroll through the entire document.

Summary of changes to April 1, 2014 updated WUFAR

Please be advised that as of July 1, 2014 the emergency rule, PI-80 COMMUNITY PROGRAMS AND SERVICES went in effect.  The  following Fund 80 information will replace the statement found on page 5-3 of the latest verson of the WUFUR.

Fund 80 Community Service Fund (as of July 1, 2014)
This fund is used to account for activities such as adult education, community recreation programs, elderly food service programs, non-special education preschool, day care services, and other programs which are not elementary and secondary educational programs but have the primary function of serving the community. Actual, additional expenditures for these activities, includes salaries, benefits, travel, purchased services, etc. are to be included in this Fund to the extent feasible. The district may adopt a separate tax levy for this Fund. 

Accounting Issues and Coding Examples (click to see detailed listing)
For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114