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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 Fund 10 is the district’s primary operating fund and that Fund 27 (special education) "cannot have a surplus or a deficit at the end of the year." She recommended continued use of zero‑based budgeting and careful coding to protect instructional dollars in Fund 10.
Viera identified practical strategies to reduce pressure on Fund 10: accurate coding and "reimbursement mapping" to ensure eligible salaries and services are claimed in Fund 27 when appropriate; strategic use of federal IDEA grants for eligible purchases and professional development; careful management of allowable carryover; and braiding multiple funding sources while maintaining traceable documentation.
During committee Q&A, board member Russ Ewart asked whether the Fund 27 deficit reflected money owed or timing; Viera and business manager Britney Altendorf clarified that the deficit is an accounting/timing issue and that the district files claims at scheduled intervals to obtain federal reimbursements. Altendorf added that cash on hand prevented short‑term borrowing.
The finance committee voted to advance the district’s approach to fund management and to publish the financial‑series presentations for public reference.
