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Purchasing Guidelines and WUFAR Budget Codes

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)

  • 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 programming (ex. Battle of the Books, Book Clubs)



Books (print) NOT for library programming

  • 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

See WUFAR Guidelines


CDs and DVDs (listening and viewing materials)



Consumables and supplies

See WUFAR Guidelines


Equipment, furniture, and book storage units

See WUFAR Guidelines


Newspapers (print) for the school library program



Newspapers (individual copies or sets) for classrooms or teachers

See WUFAR Guidelines


Online Services (Not purchased content)

  • Licenses and fees for subscriptions to online instructional research databases, ebooks, and apps to support library programming

  • Digital subscription content (ex. Video streaming)

  • WiLS subscription fees for databases and WSDLC 



Online Services for school and/or district

  • Internet access fees

  • Curriculum resources

  • Movie licensing

See WUFAR Guidelines



  • Periodicals (print) housed in the school library media program and/or in direct support of the library media program.

  • General education professional (not subject-specific) periodicals



Periodicals NOT for library programming

  • 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

See WUFAR Guidelines



  • Real life representations and collections of objects to be used to support the library program. (e.g. globes, maps, kits, models, puzzles)

  • Analog interactive and collaborative learning media supporting inquiry and learning commons activities (e.g. LEGO kits, Breakout boxes)



Reference materials (print) for the library media program (ex. encyclopedias)



Reference materials (print) for classrooms (ex. encyclopedias, class sets of books)

See WUFAR Guidelines


Technology: Hardware for library programming

  • Computing devices and related components as necessary to obtain instructional benefit from these devices

  • Electronic computing devices for the library media program as stated in the library plan

  • Related components that extend usability and support library media programming. i.e. barcode scanners, interactive display screens and projectors, and 3D printers and scanners

  • Related items to protect and secure computing devices

  • Interactive and collaborative learning technology supporting inquiry and learning commons activities (ex. green screen kits, robotics)

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


Technology: Hardware NOT for library programming

  • Computer peripherals, infrastructure, switches, other equipment and other hardware

  • Computers/technology that is purchased for use primarily outside of the library media program

See WUFAR Guidelines


Technology: Software for library programming

  • Instructional research software (ex. graphic organizers, draft writers, citation generators)

  • Library automation software and related software components or licenses; WISCAT license

  • Instructional media based applications

  • Purchased digital content (ex. ebooks, audiobooks) supporting literacy and research through library programming

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


Technology: Software NOT for library programming

  • Administrative or network operation software

  • Internet filters

  • Department or course-specific software, or online curricular assessment tools (ex. online or virtual courses, Accelerated Reader, Destination Math)

See WUFAR Guidelines