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Germantown finance committee gets primer on WUFAR fund structure and strategies
Summary
At a Dec. 16 finance committee meeting, Sarah Viera of CESA 1 walked the Germantown School District through WUFAR (Wisconsin Uniform Financial Accounting Requirements), explaining fund codes and strategies—like reimbursement mapping and braiding federal funds—to protect instructional dollars in Fund 10 and manage Fund 27 constraints.
Sarah Viera, director of business services at CESA 1, told the Germantown School District finance committee that WUFAR — "Wisconsin Uniform Financial Accounting Requirements" — is the state standard that structures district accounts and helps districts report consistently to the Department of Public Instruction.
Viera explained the WUFAR account string and the purpose of major funds, saying…
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