Overview
The Wisconsin Uniform Financial Accounting Requirements (WUFAR) manual presents a uniform financial and accounting structure for public elementary and secondary schools in the state of Wisconsin. It replaces the Wisconsin Elementary and Secondary School Accounting System (WESSAS) Handbook last updated in July 1992.
The chart of accounts listing included in the WUFAR is effective as of July 1, 2002. The WUFAR word document has a table of contents with quick links set up so that you may quickly move through the document to a particular page. To access a page in the document, press the 'Ctrl' key and click on the page number identified in the table of contents. This will move you forward to that page without having to scroll through the entire document.
The 2019-20 and 2020-21 WUFAR
The WUFAR Book
- WUFAR Revision #35 - March 30, 2020
- Summary of WUFAR Revision #35 Changes - March 30, 2020
- Summary of WUFAR Revision #34 Changes - October 24, 2019
The WUFAR Matrices
- Expenditure Account Classifications - March 30, 2020
- Revenue Account Classification - March 30, 2020
- Balance Sheet Account Classifications - March 30, 2020
- Fund 27 - Special Education - August 11, 2020
Other
- SFS GASB 84 Summary - July 20, 2019
- Sample Journal Entries for Implementing GASB 84 - August 1, 2019
- SFS GASB 84 Presentation (slides are available here) - December 4, 2019
Appendix A
Optional Local Dimensions (location/organization)
Appendix B
- Revision #34
- Revision #33
- Revision #32 (Tech Code Crosswalk)
- Revision #31
- Revision #30
- Revision #29
- Revision #28
- Revision #27
- Revision #26
- Revision #25
- Revision #24
- Revision #23
- Revision #22
- Revision #21
- Revision #20
- Revision #19
- Revision #18
- Revision #17
- Revision #16
- Revision #15
- Revision #14
- Revision #13
- Revision #12
- Revision #11
- Revision #10
- Revision #9
- Revision #8
- Revision #7
- Revision #6
- Revision #5
- Revision #4
- Revision #3
- Revision #1 and #2