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Accounting Issues and Coding Examples

Issues and Examples

Debt
 

TEACH Funding
 

Fund 21 - Special Revenue Trust Fund
 

Fund 27 - Special Education
 

Funds 41, 46 and 49 - Capital Projects Funds
 

Fund 50 - Food Service
 

Fund 60 - Student Activity Fund

Note: SFS will be issuing updated guidance on Fund 60 and other fiduciary activities after GASB finalizes their implementation guide on GASB 84.

Fund 73 - Employee Benefit Trust Fund
 

General
 

Interdistrict/CESA/CCDEB Transactions
 

Payroll and Benefits
 

Purchase or Sale of Property or Services
 

Revenue/Receipts/Credits
 

For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114