Overview
Negative amounts are no longer allowed in expenditure, revenue or most ending fund balance accounts.
How to Fix a Negative Cash Balance
Reallocate a positive amount to B-819000 (Other Current Liabilities) within the same fund.
How to Fix a Negative Ending Fund Balance
Transfer an amount from the General Fund (10) to the fund to cover the negative amount.
How to Fix a Negative Expenditure
Reallocate a positive amount to one of the following revenue accounts within the same fund:
- R-000000-969: Revenue | Other Revenue | Other Adjustments
- R-000000-971: Revenue | Other Revenue | Refund Receipt
How to Fix a Negative Revenue
For a negative revenue account, reallocate a positive amount to one of the following expenditure accounts within the same fund:
- R-000000-969: Revenue | Other Revenue | Other Adjustments
- R-000000-971: Revenue | Other Revenue | Refund Receipt
For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114