Purchase Guidance
Wisconsin Statute 43.70(3) provides that money generated by the Common School Fund only be used for the purchase of library books and other instructional materials for school libraries and for the purchase of instructional materials from the state historical society for use in teaching Wisconsin history. In addition, a school district may use Common School Funds received in a fiscal year to purchase school library computers and related software if the school board consults with the person who supervises the school district’s libraries and the computers and software are housed in the school library. The person who supervises and coordinates the school libraries is the district’s designated licensed library media specialist as per Wisconsin Administrative Code PI 8.01(2)(h). All purchases shall be aligned to the district’s written, long-range plan for library services.
Purchases, except instructional materials from the state historical society, must meet all three of these statutory criteria:
-
Purchases are limited to library books, instructional materials for school libraries, and school library computers
-
Purchases are for the school library media program
-
Items are purchased by the district after consultation with the DPI licensed library media specialist
WUFAR Coding Information
These purchasing codes are from the Wisconsin Uniform Financial Accounting Requirements (WUFAR). The Function Code for the library media program is 222000. A variety of Object Codes can be used within this function, but only items that are eligible Common School Fund purchases should be coded with Project Code 031. Wisconsin Statute 43.70(3) requires that appropriate records of purchases shall be kept and made available to the state superintendent as necessary. If a district does not spend the entire Common School Fund within the fiscal year it is distributed, the remaining balance must be designated as Restricted Fund Balance to be spent in the following year.
Function Code 222000 Library Media
Activities concerned with the acquisition and use of all teaching and learning resources, (other than textbooks, workbooks, or materials used as texts or workbooks) which are accessible to all teachers and students through the Library Media Center or program. Use of appropriate coding to Project 031 is necessary to claim Common School Fund "Library" aid.
WUFAR Object Codes and Purchasing Guidance
- Note that ALL eligible Common School Fund purchases need to use Function Code 222000 and include Project Code 031.
- The Object Codes listed below can be used for purchases that are not part of Common School Fund expenditures.
- If item indicates "See WUFAR Guidelines," please refer to the Wisconsin Uniform Financial Accounting Requirements webpage.
Items Considered for Purchase |
Object Code |
Eligibility for Common School Funds - If “Yes”, use Project Code 031 |
Books (print)
|
432 |
Yes |
Books (print) NOT for library programming
|
See WUFAR Guidelines |
No |
CDs and DVDs (listening and viewing materials) |
431 |
Yes |
Consumables and supplies |
See WUFAR Guidelines |
No |
Equipment, furniture, and book storage units |
See WUFAR Guidelines |
No |
Newspapers (print) for the school library program |
433 |
Yes |
Newspapers (individual copies or sets) for classrooms or teachers |
See WUFAR Guidelines |
No |
Online Services (Not purchased content)
|
360 |
Yes |
Online Services for school and/or district
|
See WUFAR Guidelines |
No |
Periodicals
|
434 |
Yes |
Periodicals NOT for library programming
|
See WUFAR Guidelines |
No |
Realia
|
439 |
Yes |
Reference materials (print) for the library media program (ex. encyclopedias) |
439 |
Yes |
Reference materials (print) for classrooms (ex. encyclopedias, class sets of books) |
See WUFAR Guidelines |
No |
Technology: Hardware for library programming
|
480(482)(Purchases over the district’s capitalization threshold should be Object Code 581) |
Yes |
Technology: Hardware NOT for library programming
|
See WUFAR Guidelines |
No |
Technology: Software for library programming
|
480(483) (Purchases over the district’s capitalization threshold should be Object Code 582) |
Yes |
Technology: Software NOT for library programming
|
See WUFAR Guidelines |
No |