1. ESEA Consolidated Application
WUFAR 101
WUFAR System = the Wisconsin Uniform Financial Accounting Requirements System
ESEA Consolidated Application

2. Why do I need to know WUFAR?
Every budget item will automatically tie to the WUFAR system.
Users select only allowable budget items from a dropdown list (minimal typing).
Allows business managers to include their local account codes and generates reports for their specific use.
One of the biggest changes in the application is the budget. In the new application, Users will select allowable budget items from dropdown lists. There will be minimal typing. It will allow fiscal staff to include local account codes and generate reports for their specific use. And, every budget item will automatically tie to the WUFAR System.

3. WUFAR Wisconsin Uniform Financial Accounting Requirements (WUFAR)
A multi-dimensional accounting system for LEAs in Wisconsin.
Fund Location Object Function Project
XX XXX XXX XXXXXX XXX
(optional)
Here are a few of the basics. As I mentioned earlier, the new ESEA application is based entirely on the WUFAR System. District business managers are familiar with this system so it is imperative that business staff and program staff work together when completing the application.
DO NOT PANIC! All WUFAR information will be pre-populated in this application, so you don’t have to memorize or recognize individual codes.
If you want to look up a code the most recent version of the WUFAR manual is available at this website.
The WUFAR system is a system all school districts in Wisconsin are required to use when they report finances to the state and federal governments. It is a multidimensional accounting system which provides a consistent reporting system for comparability from year-to-year and between districts.
1st Dimension is the Fund – For ESEA the Fund is 10. (This is automatically populated in the application.)
2nd Dimension is Location – LEAs may assign an expense to specific building. The location is optional.
3rd Dimension is Object – An object defines the “WHAT” – the service or commodity used in accomplishing a function (e.g., salaries, purchased services, non-capital objects, etc.).
4th Dimension is Function – Function describes the “WHY” – the purpose for the service or object.
5th Dimension is Project – Project is used to identify costs related to specific grants. Each of the ESEA titles has its own project code which will automatically populate in the new application.

4. WUFAR WUFAR Objects WUFAR Functions
A service or commodity used in accomplishing a function (e.g., salaries, purchased services, non-capital objects, etc.)
WUFAR Functions
The purpose for which an object is acquired.
Example: Reading Intervention Teacher
Object = 100/200s Salaries/Employee Benefits
Function = English Language
Let’s take a closer look at WUFAR Objects and Functions and how they work together.
Again, the Object is the “WHAT” – it defines the service or commodity used – for example, if salaries/fringes, the WUFAR object code will be a 100 or 200, as in this example. Capital objects are coded as 500 and purchased services are coded as Each object has a separate code.
The Function is the “WHY/For What Reason” – the purpose for the expenditure. In this example, the function for a Reading Intervention Teacher is in the series.
Here are a couple of examples.

5. WUFAR Function Example 1:
An LEA used Title I-A funds to reimburse a mathematics teacher to travel between school buildings to provide Title I mathematics interventions for struggling students.
The purpose of the travel is to provide mathematics instruction.
Object: 300 (Purchased Services)
Function: (Mathematics)
An LEA used Title I-A funds to reimburse a mathematics teacher to travel between school buildings to provide Title I mathematics interventions for struggling students. The purpose of the travel is to provide mathematics instruction.
Object: 300 (Purchased Services)
Function: (Mathematics) – the series because the purpose is instructional

6. WUFAR Function Example 2:
An LEA used Title II-A funds to reimburse the same mathematics teacher (used in example 1) to travel to Wausau for professional development to enhance classroom instruction.
The purpose of the travel is for professional development.
Object: 300 (Purchased Services)
Function: (Instructional Staff Training)
In another example,
An LEA used Title II-A funds to reimburse the same mathematics teacher (used in example 1) to travel to Wausau for professional development to enhance classroom instruction. The purpose of the travel is for professional development.
Object: 300 (Purchased Services)
Function: (Instructional Staff Training) – the series because the purpose is support services

7. WUFAR Undifferentiated Curriculum Regular Curriculum
An instructional situation in which one teacher is responsible for providing instruction in two or more curricular areas to the same group of pupils.
Regular Curriculum
An instructional setting in which a teacher is responsible for instructing a group of pupils in only one curricular area such as English language, mathematics, science, etc.
Here are some other helpful WUFAR Function definitions that are commonly used in the ESEA application. Understanding these definitions will help to understand the new application better.
The first is Undifferentiated Curriculum.
Undifferentiated Curriculum is an instructional situation in which one teacher is responsible for providing instruction in two or more curricular areas to the same group of pupils. This definition does not imply that only elementary level programs are coded here.
Regular Curriculum is an instructional setting in which a teacher is responsible for instructing a group of pupils in only one curricular area such as English language, mathematics, science, etc.
English language is the term used in WUFAR and refers to everything from language skills to composition to speech to reading, etc. Again if a WUFAR term is not clear to you, refer to the definition in the WUFAR manual found on the slide shown earlier.

8. WUFAR Instructional Staff Non-Instructional Staff
Staff coded with a function in the series.
For example, teachers and paraprofessionals are coded in the series.
Non-Instructional Staff
Staff coded with a function in the series.
For example, instructional coordinators, curriculum directors, and instructional coaches are coded in the series.
Other terms to become familiar with are Instructional Staff and Non-Instructional Staff.
Instructional Staff are staff who are coded with a function in the series. Staff such as teachers and paraprofessionals are coded in the series.
Non-Instructional Staff are staff who are coded with a function in the series. This includes staff who may supervise or coordinate instruction such as instructional coordinators, curriculum directors, and instructional coaches.

9. WUFAR
An instructional specialist could have two functions how do I code that position?
Determine the amount of time the person is
Working in an direct instructional capacity and code as a teacher (100000s) and
Functioning as a coordinator/coach and code as an instructional coordinator/coach (200000s).
When a person has more than one function, you will need to determine the amount of time that person works in each of the functions or capacities and enter a separate budget amount for each.

10. WUFAR
I don’t have to worry... All of the WUFAR codes are populated in the application and I can always ask the fiscal staff if I have questions.
Again, All WUFAR Codes are pre-populated in the application, but if you have any questions, you should connect with your Fiscal Staff to get a better understanding of the WUFAR coding system and to make correct choices in the application.

11. Getting Started Test Site Web Address:
When you get to this site, a security warning will appear. Click on “Continue to this website (not recommended)”
The ESEA Application Login Screen will appear.

12. DPI ESEA Application Contacts:
Shelly Babler
or (608)
Rachael Bergstrom
or (608)
Jill Underly
or (608)
Abdallah Bendada
or (608)
Jacqueline Iribarren
or (608)
Tolu Sanabria
or (608)
This concludes the webinar for the new ESEA Application.
If you have any questions during your testing of the application or need additional assistance in anyway, feel free to contact anyone listed on this page.
Thanks again for sharing your time and expertise. We look forward to working you.