The WUFAR does not allow a negative fund equity to be reported in Fund 21, 27 or 50.
Fund 21 – Special Revenue Trust Fund (for operating gifts)
Please reclassify excess expenditures not covered by the gift to the General Fund 10.
Fund 27 – Special Education Fund
No fund balance or deficit may exist in Fund 27. Please complete an operating transfer from Fund 10 to Fund 27 to remove any deficit balance.
Fund 50 – Food Service Fund
A deficit balance in the food service fund is not permitted:
- A food service deficit resulting from student food services must be eliminated by a transfer from the General Fund 10.
- A food service deficit resulting from elderly food services must be eliminated by an operating transfer from the district's Community Service Fund 80.