Wisconsin · DPI
K-12 accounting software built for Wisconsin districts.
Spire Ledgers ships pre-configured for Wisconsin Department of Public Instructioncompliance — the Wisconsin Uniform Financial Accounting Requirements (WUFAR) (2025-26 Revision) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Wisconsin during onboarding.
Account-code structure (DPI)
DPI requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 2 | Self-balancing fiscal entity (e.g. 10 General, 27 Special Education, 50 Food Service). | WUFAR Ch. 4-5 |
| Type | 1 | R = Revenue, E = Expenditure, B = Balance Sheet (locally A=Asset, L=Liability, Q=Equity). | WUFAR Ch. 1 |
| Location | 3 | Where the activity took place — specific school or LEA-wide. DPI does not prescribe a location coding structure. | WUFAR Ch. 1 |
| Object | 3 | What was paid for on an expenditure (used exclusively with Type E). | WUFAR Ch. 10-11 |
| Source | 3 | Origin of revenue (used exclusively with Type R). | WUFAR Ch. 8-9 |
| Function | 6 | Purpose of the activity (e.g. 100 000 K-12 instruction, 210 000 pupil support, 220 000 instructional staff support). Function 500000 is the default for non-transfer revenue. | WUFAR Ch. 6-7 |
| Balance Sheet | 6 | Six-digit balance sheet account (paired with Type B and a Fund/Account Group code). Not related to the function code despite same length. | WUFAR Ch. 12-13 |
| Project | 3 | DPI-assigned project codes 001-599 for grant/aid tracking; 600-999 reserved for local use. | WUFAR Ch. 1; DPI Project Code List |
Fund registry
Spire ships a complete, audit-ready fund registry for Wisconsin — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
WUFAR Ch. 5
Special Revenue Fund (Gifts & Donations Trust)
WUFAR Ch. 5
TEACH Fund
WUFAR Ch. 5
Special Education Fund
WUFAR Ch. 5
Other Special Revenue Funds
WUFAR Ch. 5
Non-Referendum Debt Service Fund
WUFAR Ch. 5; Wis. Stat. § 67.12(12)
Referendum Approved Debt Service Fund
WUFAR Ch. 5
Capital Expansion Fund
WUFAR Ch. 5; Wis. Stat. § 120.10(10m)
Long Term Capital Improvement Trust Fund
WUFAR Ch. 5
TIF Capital Improvement Levy Fund
WUFAR Ch. 5; Wis. Stat. § 120.135
Other Capital Project Fund
WUFAR Ch. 5
Food Service Fund
WUFAR Ch. 5
Custodial Fund (Pupil & Parent Organizations, Scholarships)
WUFAR Ch. 5 (GASB 84)
Private Purpose Trust Fund
WUFAR Ch. 5
Pension and Other Employee Benefit Trust Fund (OPEB)
WUFAR Ch. 5
Investment Trust Fund
WUFAR Ch. 5
Community Service Fund
WUFAR Ch. 5; Wis. Stat. § 120.13(19)
Packaged Services (Host District CESA)
WUFAR Ch. 5
TEACH Program Consortium
WUFAR Ch. 5
Other Package and Cooperative Program Fund
WUFAR Ch. 5
Required reports
Every DPI mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
PI-1505 Annual Report (SAFR / WiSFiP Annual)
Annual (Sep)Year-end financial data for all funds; the foundational state aid input. Filed in the Wisconsin School Finance Portal (WiSFiP) via WISEdata Finance.
DPI SFS PI-1505 Annual Report
PI-1505-AC Aid Certification
AnnualDistrict activity for the equalization aid certification calculation, derived from PI-1505 data.
DPI SFS Aid Certification
PI-1505-SE Special Education Annual Report (Fund 27)
AnnualDetailed Fund 27 special education expenditure data feeding categorical aid; collected through WISEdata Finance.
DPI SFS Special Ed Fiscal Reporting
PI-401 Tax Levy Report
Annual (Nov)Reports the certified tax levies by fund. Opens in WiSFiP mid-October; due early November.
DPI SFS PI-401 Instructions
PI-1508 Tax Levy Certification
AnnualSchool board certification of the levy to the local clerk.
DPI SFS PI-1508
Budget Report (formerly PI-1504)
AnnualAdopted budget data filed in WiSFiP via WISEdata Finance. PI-1504 SAFR program last used 2020-21.
DPI SFS Budget Reports
Annual Audit (Independent CPA + Single Audit)
AnnualGAAP financial statements + Single Audit per 2 CFR 200 Subpart F when federal expenditures meet the threshold.
Wis. Stat. § 120.14; 2 CFR 200.510
Special Education Maintenance of Effort
AnnualIDEA Part B MOE compliance test and reporting.
DPI SFS Special Ed MOE
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit federal award schedule.
2 CFR 200.510
Wisconsin-specific compliance
- Three transaction types share the same dimensions: Revenues (Fund/Type/Location/Source/Function/Project), Expenditures (Fund/Type/Location/Object/Function/Project), Balance Sheet (Fund/Type/Location/Balance Sheet).
- Instructional Funds = 10, 21, 23, 27, 29, 91, 93, 99 — only these may carry K-12 instruction (100 000 series), pupil support (210 000), or instructional staff support (220 000) functions.
- Fund 27 Special Education must end with a $0 balance — no fund balance or deficit is permitted; deficits in Fund 50 Food Service must be eliminated by an operating transfer from Fund 10.
- Fund 80 Community Service is funded by a separate operation tax levy under Wis. Stat. § 120.10(8) and must serve community members beyond just enrolled K-12 pupils; extracurriculars and school-only activities cannot be charged here.
- Fund 46 Long Term Capital Improvement Trust requires an approved 10+ year plan; deposits cannot be removed for 5 years and assets may not be transferred to any other district fund.
- Property tax levies are recognized as revenue in full in the fiscal year levied (entire levy considered due January 1 following certification — not allocated between fiscal years).
- Fund 60 (Custodial) under GASB 84 is for pupil organizations, parent organizations, and certain scholarships where the district has no administrative involvement — assets are held FOR others.
- WUFAR is the minimum chart of accounts for state reporting; districts may add local optional codes within the dimension hierarchy that 'roll up' to required reporting levels (Ch. 3).
- DPI assigns Project Codes 001-599 for grant/aid tracking (lookup at https://apps6.dpi.wi.gov/AID/WufarReport); 600-999 are reserved for local district use.
- All state finance reporting now flows through the Wisconsin School Finance Portal (WiSFiP) and WISEdata Finance — the legacy SAFR portal is being retired.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Minnesota, Illinois, Iowa, Michigan. See all 50 states →
Wisconsin districts can run on Spire today.
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