Wednesday, May 18, 2022
We are responding to additional questions regarding the WUFAR coding options for the Get Kids Ahead (GKA) Initiative.
Recipients of GKA dollars should code the dollars received in Fund 10 as Source 780 revenue. A transfer to Fund 21 or Fund 29 would not be appropriate. We encourage LEAs to expend the funds in 2021-22 and, therefore, the net impacts on shared costs would be $0. The GKA revenues would be offset by the expenditures in 2021-22. If an LEA has concerns about not being able to expend the GKA funds in 2021-22, the LEA could review previous allowable expenditures (e.g., costs funded with ESSER II dollars that are eligible GKA costs) and make adjusted journal entries.
In a related question, we have been asked about recording the funds received for the Get Kids Ahead as deferred revenue. The GKA funds are not deferred revenue. A major determination with deferred revenue is whether or not the funds are considered “earned”. The GKA funds were “earned” when the LEAs completed the required attestation earlier this fiscal year, not when the funds are expended.
The funds for the Getting Kids Ahead Initiative are administered by the DOA. Federal funds administered by another state agency other than DPI should be coded to Source 780. DPI does not assign project codes to funds issued by other entities. If a local optional code is needed, we recommend using a project number in the 600, 700 or 900 series as DPI typically does not assign project codes in these series. Additionally, the Aids Register only includes funds administered by DPI. Funds administered by another state agency are not included in the Aids Register.
Thank you for your continued efforts to prioritize mental health and wellbeing of students and staff. The GKA Initiative was available to all public and independent charter schools in Wisconsin to help build Comprehensive School Mental Health Systems (CSMHS). CSMHS provide a full continuum of services and supports that promote wellbeing in all staff and students. DPI has previously provided information about reporting and funding documentation on its GKA Initiative webpage. In addition, see the FAQ document that covers the common questions we are receiving.
If you have questions about the portal or this program, please contact getmhs@dpi.wi.gov.