Issues and Examples
Debt
- Debt Issuance, Defeasance, and Refinancing Journal Entries new March 2019
- BAN Issuance and Refinancing Example with Closing Memo and Journal Entries new March 2019
TEACH Funding
- TEACH Accounting Procedures (grants prior to 2012)
- TEACH Program - Teacher Training Grants for Educational Technology
Fund 21 - Special Revenue Trust Fund
Fund 27 - Special Education
- IDEA Indirect Cost Claiming
- IDEA Third Party Grant Arrangements
- Medicaid Reimbursement
- Tuition/Purchased Services and Aid Transits
- Special Education Private Vendor Contracted Services
- Special Education Transaction Coding
Funds 41, 46 and 49 - Capital Projects Funds
- Capital Expansion Fund - Fund 41
- Capital Projects Fund - Fund 49
- Long-Term Capital Improvement Trust Fund - Fund 46
- Summary of Capital Project Funds
- Sale of School Property
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
- Fund 73 - Account Descriptions and OPEB Sample Entries
- Fund 73 - Sample of Activity - updated June 15, 2017 - On Exhibit A, #2, the yellow boxes were separated for retiree portion remitted to the trust and retiree portion paid directly to insurance vendor by retiree (self-pay). The self-pay amount is included on the Sample of Activity only for the calculation of the actual implicit rate subsidy.
General
Interdistrict/CESA/CCDEB Transactions
- COOP Transaction Coding
- Fiscal Agent Agreement Account Coding
- Fiscal Agent Requirements
- Fiscal Agent - Example of Level Three Documentation
- Open Enrollment for Pupils with Disabilities
Payroll and Benefits
- Compensated Absences
- Compensated Absences: Prefunding
- Early Retirement Reinsurance Program Guidance
- Fund 73 - Account Descriptions and OPEB Sample Entries - updated June 15, 2017
- Fund 73 - Sample of Activity - updated June 15, 2017 - The implicit rate subsidy calculation was updated to include premiums paid by retiree directly to insurance vendor.
- Health Insurance Premium Rebates Guidance
- Health Reimbursement Accounts (HRA) and Health Savings Accounts (HSA)
- Retiree Payments
- Self Funded Health Benefits
- Unsettled Employee Contracts
- WRS Prior Service Liability Payoff
Purchase or Sale of Property or Services
- Asset Management
- Capital Lease - When is a lease a capital lease
- Capital Lease Transactions
- Recording Expenditure Refunds
- Supplies and Equipment Classifications
- Training/In Service Recording
Revenue/Receipts/Credits
For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114