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Purchasing Guidelines and WUFAR Budget Codes

Purchase  Guidance

Calculator IconNew for 2016-2017 school library computers shall be coded as 436.  This will eliminate the need to report a school library computer purchase less than $5,000 in the annual report.  “Computer” purchases over $5,000 should be coded to 551/561, otherwise use 436 for computers purchased with CSF monies.

​In 2011, Wisconsin Act 105 repealed the 25% cap on computer purchases.

Wisconsin Statute 43.70(3) provides that money generated by the Common School Fund 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 the school libraries is the district’s designated certified library media coordinator as per Wisconsin Administrative Code PI 8.01(2)(h).

Statutory criteria for purchasing includes:

  • Purchases are limited to instructional media and computers
  • Purchased for the school library media program
  • Items are purchased by the district after consultation with the DPI licensed media specialist

All purchases shall be made after consultation with the school library media specialist as aligned to the districts library media plan.  All Common School Fund purchased materials shall be universally accessible to all students and staff within the respective school building.

WUFAR Coding Information

Purchasing object codes are from the Wisconsin Uniform Financial Accounting Requirements (WUFAR). The function code for the library media program is 222000 and only items that would fall in categories 431-439, 550 and 560 are eligible for school library program purchases with the Common School Fund. The statute also requires that appropriate records of purchases shall be kept and made available to the state superintendent as necessary. If a district does not expend the entire Common School Fund within Function 222000 Object 430 annually, it will be required to provide additional detail in the Annual Financial Report.

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 within the Object 430 account series will necessary to claim Common School Fund "Library" aid.

430    INSTRUCTIONAL MEDIA

Used only with functions and sub-functions in the 100 000, 222 000 series

Materials, other than textbooks and rentals that serve an instructional function and are not classified as a supply or equipment. If the item is cataloged and housed in a central library or media center, function 222 000, “Library Media” is used. Include here instructional materials purchased from the Wisconsin Historical Society for use in teaching Wisconsin history. If the items are housed in a classroom, the appropriate instruction function should be used. Include here the cost of site licenses for instructional software purchases. Also included here are library automation software, online instructional software and related software components or licenses.

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 within the Object 430 account series will necessary to claim Common School Fund "Library" aid.

 

WUFAR and Purchasing Guidance:  May 5. 2016

WUFAR Code/
Description 
Common Use of Object codes and guidance provided by the School Library Team (DLT)
Similar purchases considered something other than instructional media (430) and library services (222000)
222000
Library Media

Statutory criteria for purchasing includes:

  • Purchases are limited to instructional media and computers

  • Purchased for the school library media program

  • Items are purchased by the district after consultation with the DPI licensed media specialist

  • Instructional media only used in one classroom or department that is not accessible to all students and teachers.
431
Audiovisual
  • CDs, DVDs
  • Digital, video-streamed, online reference resources or web-based resources housed in the school library media program and/or in direct support of the library media program

  • Listening and viewing equipment (449 or 550), e.g. VCRs, DVD players, headsets, speakers
432
Library Books
  • Library books (print and e-books)
  • Pre-processing fees for vendors who provide shelf-ready LMC materials; Re-binding of library books
  • Professional materials housed in the school library media program
  • Ebook purchases are determined by access and licensing
  • Multiple copies purchased to support library programming such as Battle of the Books, book clubs, etc. 
  • Textbooks, including teachers’ copies, classroom sets of trade books, workbooks (470), furniture and book storage items (444)
  • Classroom and book room sets, including purchases connected to library programming OR collaborative programming with classroom teachers
433
Newspapers
  • Newspapers for the LMC (print and e-subscriptions)  
  • Print or e-subscriptions to newspapers beyond those available in BadgerLink.
  • Individual copies or sets of newspapers and magazines for classrooms or teachers (479)
434
Periodicals
  • Professional materials housed in the school library media program and/or in direct support of the library media program
  • Periodicals (print and e-subscriptions) housed in the school library media program and/or in direct support of the library media program.
  • General education (not subject-specific) periodicals
  • Professional materials for a teacher center, professional library, department, or classroom housed outside of the library (479)
435
Computer Software Programs
  • Instructional research software, e.g. graphic organizers, draft writers, or citation generators
  • Library automation software and related software components or licenses; WISCAT license
  • WILS subscription fees for Databases
  • Instructional media based applications
  • Apps - instructional media based applications
  • Content delivered digitally, via video-streaming or web based that forms the basis for lesson plans or learning experiences developed by library media specialist or in collaboration with other classroom instructors 
  • Administrative or Network operation software (480)
  • Internet filters or Internet access (358)
  • Department or course-specific software, or online curricular assessments e.g. online or virtual courses, Accelerated Reader, Destination Math
436
Computers per CSF Statute 
 

Anticipated code change required for 2016-2017

Optional  2015-2016 or continue to use 550

 

  • Computing devices and related components as necessary to obtain benefit from the instruction media related to these devices

Examples include: 

  • Computers for the LMC
  • iPads, interactive portable devices
  • Related components that extend usability and support library media programming. i.e. barcode scanners, interactive whiteboards, interactive projectors, and display screens
  • Related items to protect and secure these devices
  • Computers included in the library program portion of the district library and technology plan


Note: In 2011, Wisconsin Act 105 repealed the 25% cap on computer purchases.

  • Computer peripherals, infrastructure, switches, other equipment and other hardware (360, 440, 460, 449, 550, or 560)
  • Computers/technology that is purchased for use primarily outside of the library media program
438
Microfilm
   
439
Other Media
  • Reference materials for the LMC, e.g. print and electronic reference books and subscriptions
  • Realia: Real life representations and collections of objects to be used to support the library program. e.g. globes, maps, kits, models, puzzles
  • Interactive and collaborative learning media supporting inquiry and learning commons activities e.g. LEGO kits, breakout boxes, green screen kits
  • Classroom sets of encyclopedias or other reference books (479)
  • Consumables and  supplies 
   

Other non-eligible

  • Long distance telephone charges (355)
  • Barcodes, labels, book jacket covers and other supplies (411); Rebinding of textbooks (354)
  • Borrowing, delivery or usage fees imposed by other libraries or services (490)
  • Furniture

 

If you have any questions regarding school library purchases that meet the requirements of the Common School Fund, please contact School Library Media Education Consultant monica.treptow@dpi.wi.gov or (608) 575-6065 or Director of Resources for Libraries and Lifelong Learning martha.berninger@dpi.wi.gov or (608) 224-6161.