Germantown advisers outline WUFAR fund structure to protect classroom dollars

Sarah Viera, director of business services at CESA 1, presented to the Germantown School District board on how the Wisconsin Uniform Financial Accounting Requirements (WUFAR) and a disciplined fund structure can protect instructional dollars and improve long-term fiscal stability.

WUFAR, Viera said, is the state’s standard fund-accounting framework. “WUFAR stands for Wisconsin Uniform Financial Accounting Requirements,” she said, adding that the standard helps districts meet generally accepted accounting principles and Governmental Accounting Standards Board requirements while easing state and federal reporting and aid calculations.

Viera walked the board through the major funds that districts use and how Germantown is applying them. She said Fund 10 is the district’s primary operating fund, funded by local property taxes and state aid, and that the board’s fund-balance policy helps indicate financial stability. “I like 0‑based budgeting because it makes people justify every expense,” Viera said, urging the district to continue the practice.

She emphasized that Fund 27, which records special-education costs, has a strict rule: it must end the year with neither a surplus nor a deficit. “Fund 27 … cannot have a surplus or a deficit at the end of the year,” Viera said, explaining that districts commonly transfer money from Fund 10 to zero out Fund 27 when reimbursements lag.

Viera also described other funds and their purposes: Fund 50 for food-service revenues and expenses (which may carry a positive balance), Fund 41 for board‑approved capital expansion projects financed by levy, Fund 46 as a long‑term capital improvement trust tied to a 10‑year plan, and Fund 49 to track referendum project expenses. She said Fund 41 deposits are board‑approved annually and that pairing Fund 41 and Fund 46 allows the district to complete both routine maintenance and larger projects without overreliance on new debt.

On community use, Viera said Fund 80 is intended for activities that primarily serve the public (adult education, recreation, facility rentals) and is funded through a separate property tax levy outside the district revenue limit; she cautioned districts to keep Fund 80 activities distinct from K–12 instruction to avoid Department of Public Instruction penalties.

Board members asked several clarifying questions during the discussion. One asked whether Fund 27 currently shows a deficit. Viera responded that temporary deficits are common midyear because costs are incurred before reimbursements arrive. District finance staff added: “So we strategically claim our federal dollars on certain times of year,” explaining that the district times reimbursement claims to preserve cash flow and avoid borrowing.

A board member also asked whether Fund 80 was covering costs for community facility use. District staff said the business office is creating a chart to allocate usage and charges by facility (field house, main gym, performing-arts center) and that the district is using Fund 80 to the maximum at present to relieve pressure on Fund 10.

The board complimented the presentation as useful for newly elected members, and staff said the district plans to post segments of Viera’s presentation on social media and put materials on the district website for public information. The board thanked Viera for the briefing and moved on without taking any formal motions or votes.

What happens next: the district business office will finalize the facility‑use allocation chart and post presentation materials online ahead of the annual meeting, and staff will continue to file reimbursement claims on their established schedule.