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Purchasing Guidelines and WUFAR Budget Codes

Purchase Guidelines

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 Guidelines

  • 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 the item indicates "See WUFAR Guidelines," please refer to the Wisconsin Uniform Financial Accounting Requirements web page.
  • All guidelines provided have been created based upon Wisconsin Statute 43.70.
 

Items Considered for Purchase

Eligibility for Common School Funds - If “Yes”, use Project Code 031

Object Code

Books (print)

  • Library books

  • Pre-processing fees for vendors who provide shelf ready books

  • Professional books housed in the school library

  • Multiple copies of books to support library services as detailed in the district library plan, including demand indicated by circulation data and library programs such as Battle of the Books.

Yes

432

Books (print) NOT for the school library

  • Textbooks, including teachers’ copies, classroom sets of trade books and workbooks

  • Classroom and book room sets, including purchases connected to library programming OR collaborative programming with classroom teachers OR classroom reading groups/clubs

No

See WUFAR Guidelines

Audiovisual Materials (e.g. CD, DVD, pre-loaded audiobooks, books with audio players attached)

Yes

431

Consumables and supplies

No

See WUFAR Guidelines

Equipment, furniture, and book storage units

No

See WUFAR Guidelines

Newspapers (print) for the school library 

Yes

433

Newspapers (individual copies or sets) for classrooms or teachers

No

See WUFAR Guidelines

Online resources (Technology and Software Services) for library services

  • Licenses and fees for subscriptions to online databases, ebooks, audiobooks, and applications to support student research and inquiry, as well as library curriculum and services as detailed in the district library plan

  • Digital subscription content (e.g. Video streaming) accessible by students and teachers

  • WiLS subscription fees for databases and Wisconsin Schools Digital Library Consortium (WSDLC) 

Yes

360 

Online resources (Technology and Software Services) for school-wide and/or district needs

  • Internet access fees

  • Online subscriptions for subject-specific curricular needs, assessment, or teacher productivity

  • Movie performance licensing

No

See WUFAR Guidelines

Periodicals

  • Library periodicals (print) 

  • General education professional (not subject-specific) periodicals housed in the school library

Yes

434

Periodicals NOT for the school library

  • Individual copies or sets of magazines for classrooms or teachers

  • Professional materials for a teacher center, professional library, department, or classroom housed outside of the library

No

See WUFAR Guidelines

Other Instructional Library Materials

  • Reference materials (print) housed in the school library

  • Real life representations and collections of objects to be used to support library services as detailed in the district library plan. (e.g. maps, kits, models, puzzles)

  • Analog interactive and collaborative learning media supporting library services and programming as detailed in the district library plan (e.g. building block kits, game-based challenges)

Yes

439

Classroom instructional materials

  • Reference materials (print) for classrooms (e.g. encyclopedias, class sets of books)

     

  • Kits and materials for other content areas or curriculum needs

     

No

See WUFAR Guidelines

Technology: Hardware for library services and programming

  • Computing devices housed in the school library for library services as detailed in the district library plan

  • Computer peripherals that extend usability and support library services as detailed in the district library plan (e.g. barcode scanners, interactive display screens and projectors, 3D printers and scanners)

  • Items to protect and secure computing devices housed in the school library for library services as detailed in the district library plan

  • Interactive and collaborative learning technology supporting library services and programming as detailed in the district library plan (e.g. green screen kits, robotics, virtual reality)

Yes

480(482)(Purchases over the district’s capitalization threshold should be Object Code 581)

Technology: Hardware NOT for library services and programming

  • Computer peripherals for purposes other than library services

  • Computers and other technology devices purchased for use outside of library services or programming

No

See WUFAR Guidelines

Technology: Software for library services and programming

  • Library automation software and related updates or licenses

  • Instructional software for library services as detailed in the district library plan (e.g. citation generators, application software for Makerspaces)

  • Purchased digital content (ex. ebooks, audiobooks) for library services as detailed in the district library plan

Yes

480(483) (Purchases over the district’s capitalization threshold should be Object Code 582)

Technology: Software NOT for library services and programming

  • Administrative or network operation software

  • Internet filters

  • Department or course-specific software, curricular assessment software, or teacher productivity software (e.g. online or virtual courses, skill practice or instruction programs, classroom management software)

No

See WUFAR Guidelines

For questions about this information, contact Monica Treptow (608) 575-6065