Financial Services

Understanding Budget Code Information Used in Monthly Reports

Expenditure Function Summary Codes - An account designation that categorizes a reason or purpose served by a particular expenditure or made possible by a particular receipt.

100000 Instruction

110000 Undifferentiated 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. Examples include a language arts/social studies core program or a first-grade class where a teacher teaches reading, writing, arithmetic, penmanship, etc. to the same group of pupils.
120000 Regular Curriculum: An instructional setting in which a teacher is responsible for instructing a group of pupils in only one curricular area not required to be reported under vocational, health, special or co-curriculum functions.
130000 Vocational Curriculum: Agriculture education, business education, marketing, health occupations, family and consumer science, technology education, special needs.
140000 Physical Curriculum: Instructional activities concerned with health and safety in daily living, physical education, and recreation.
150000 Special Education: Instructional activities for pupils with disabilities and provided by specially qualified personnel as required by an Individual Education Program (IEP) for such pupils.
160000 Co-Curricular Activities: Instructional activities under the guidance and supervision of school staff designed to provide students such experiences as motivation, enjoyment and improvement of skills. Co-curricular activities supplement the regular instructional activities and include such activities as band, chorus, speech and debate, athletics.
170000 Other Special Needs: Culturally/Socially Disadvantaged, Gifted and Talented, Non-Special Education Homebound.

200000 Support Services

210000 Pupil Services: Direction of pupil services, guidance, health services, psychological services, speech pathology and audiology, occupational and physical therapy, other pupil services.
220000 Instructional Staff Services: Direction of improvement of instruction, curriculum development, instructional staff training, library media, special education supervision, athletics supervision and coordination, other instructional staff supervision and coordination, other instructional staff services.
230000 General Administration: Activities concerned with establishing and administering district policies. Included here are activities of the school board, district administrator, district-wide community relations administrators, legal counsel, auditors, state and federal relations (including activities associated with grant procurement).
240000 School Building Administration: Activities concerned with directing and managing the operation of a particular school. Included here are activities of the principal, assistant principals and other assistants in the general supervision of school operations, staff evaluation, duty assignment, school records, and coordination of school instructional activities.
250000 Business Administration: Direction of business, fiscal, operations. Included here are daily and seasonal operation activities concerned with sites, buildings, servicing (including routine "preventive maintenance" activities) of equipment and vehicles other than pupil transportation vehicles. Examples of activities included here are: custodial services, lawn and landscaping care, snow removal, incidental building repairs and painting, routine servicing of equipment and vehicles other than pupil transportation, utility costs, school security services including police activities for school functions, direction of maintenance and repairs, site repairs, building repairs, direction of pupil transportation, contracted pupil transportation, internal services - activities concerned with purchasing, warehousing, printing, and mail distribution services.
260000 Central Services: Activities of a district-wide nature, other than general administration, which support other instructional and supporting service programs. Included here are recruitment of personnel, data processing, information technology services and training for non-instructional staff.
270000 Insurance & Judgements: Insurance premiums for district liability, property, worker's compensation, unemployment compensation. Also recorded here are costs of insurance consultants and judgements.
280000 Debt Services: Long term capital debt, long term operational debt, and refinancing.
290000 Other Support Services: Other retiree payments - expenditures for post-retirement health benefits when the district is on the pay-as-you-go method for funding benefits. Also, district contributions to a post retirement trust fund in excess of the Annual Required Contribution (ARC) when the district is funding benefits using an actuarial cost method recognized by generally accepted accounting principles.

400000 Non-Program Transactions

410000 Transfers to Another Fund: Permanent transfer of money from one fund to another to pay obligations for the receiving fund.
430000 Purchased Instructional Services: General base cost tuition - open enrollment or tuition waiver, private school vouchers, charter tuitions, special education contracted instruction, excess cost tuition, and placement tuition.
490000 Other Non-Program Transactions: Adjustments and refunds such as uncollected tax refunded to municipalities and revenue transits.

Expenditure Object Summary Codes - An account designation that categorizes an article or service obtained from a specific expenditure.

900 Other Objects

Revenue Source Summary Codes - An account designation used to classify revenues and other sources of income according to their origins.

200 Revenue from Local Sources

300 Interdistrict Payments within Wisconsin

400 Interdistrict Payments outside Wisconsin

500 Revenue from Intermediate Educational Agency Sources

600 Revenues from State Sources

700 Revenue from Federal Sources

900 Other Revenues

WUFAR - The Wisconsin Uniform Financial Accounting Requirements

The account codes of the school accounting system used in Wisconsin are formatted in the WUFAR sequence of dimensions to ensure uniformity across the state. This sequence is as follows:

Fund - Type - Location - Object/Source - Function - Project - Local

XX - X - XXX - XXX - XXXXXX - XXX - XXXXXX

The summary codes described above specify only the first one or two digits of the common WUFAR dimensions of Function - Object/Source, though all six (or all three) of the available digits can be used to describe expenditures or revenues in more detail.

Other Codes

There are additional code dimensions that are either optional or specified by DPI for a particular program use. These dimensions are not generally included in financial reports since they are not summary codes, but rather describe more detail than is included in any of the common dimensions of a school accounting system.

Additional codes permitted by DPI to be used at local district discretion include Location - Project - Local codes. DPI will also direct districts to use some specific Project codes for state or federal programs. Generally speaking, these additional codes are detail codes that indicate specific areas of expenditure.

Some Location codes used in Hudson include: 110 - EP Rock; 130 - North Hudson; 200 - Hudson Middle School; 400 - Hudson High School; 800 - District-wide; 802 - Transportation; 803 - Teaching and Learning, etc.

Some common Project codes include those mandated by DPI, such as: 341 - Flow Through; 347 - Preschool Flow Through; 141 - Title IA; 365 - Title IIA. Hudson also identifies some programs locally through the use of Project codes.

Hudson does not use any Local codes.

Stay Informed

Hudson 4U - Financial Wellness

Bonnie Stegmann

Chief Financial and Operations Officer

1350 Carmichael Rd., Hudson, WI 54016
stegmannbonnie@hudsonraiders.org
715.377.3704

Dave Gerberding

Assistant Director of Finance

gerberdingdave@hudsonraiders.org
715.377.3704; ext. 8032

Dustin Hayes

Assistant Director of Operations

hayesdustin@hudsonraiders.org
715.377.3708; ext. 8060

Emily Ly

Director of Dining Services - Chartwells

lyemily@hudsonraiders.org
715.377.3717; ext. 8085

Tammy McKenzie

Administrative Assistant to the Director

mckenztj@hudsonraiders.org
715.377.3704

In This Section

Financial Services

Understanding Budget Code Information Used in Monthly Reports

100000 Instruction

200000 Support Services

400000 Non-Program Transactions

100 Salaries

200 Employee Benefits

300 Purchased Services

400 Non-Capital Objects

500 Capital Objects

600 Debt Retirement

700 Insurance and Judgments

800 Tranfers