WUFAR for CESA The WUFAR for CESA - revised July 2009 Revision #5 - revised June 2009 Revision #4 - revised May 2007 Revision #3 - revised July 2006 Revision #2 - revised September 2004 Accounting Issues and Coding Examples Fiscal Agent Requirements Fiscal Agent - Example of Level Three Documentation Packaged Programs Account Coding Payoff of WRS Unfunded Liability