Overview

The Wisconsin Uniform Financial Accounting Requirements (WUFAR) manual presents a uniform financial fund accounting system for all school districts in the state of Wisconsin as required by Wis. Stats. § 115.28(13).
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.
WUFAR 2021-22
Summary of WUFAR Changes
- Summary of Changes to WUFAR Revision 2021-22 - June 2021
The WUFAR Book
- WUFAR Revision 2021-22 - June 2021
The WUFAR Matrices
- Expenditure Account Classifications - June 2021
- Revenue Account Classification - June 2021
- Balance Sheet Account Classifications - June 2021
Chart of Accounts
- Chart of Accounts 2021-22 - June 2021
Other
- SFS GASB 87 Summary - March 11, 2021
- GASB Statement 87 Lease Sample Transactions - March 30, 2022
The WUFAR 2020-21
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 27, 2021
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 B
- Revision #35
- 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
For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114