School Financial Services
-
School Financial Services
-
Accounting, Auditing and Financial Management
- Aid Payments
- Aids Register
- Audit Requirements
- Budget and Adoption
- CESA Annual Report Information
- County Children with Disability Education Board (CCDEB)
- Debt Reporting Information
- Funds
- Property Value
- PSCP, SNSP & ICS Impacts
- School District Fund Balance Policy
- Standard Tuition
- Wisconsin Uniform Financial Accounting Requirements (WUFAR)
- State/Federal Aid and Grant Programs
- Counting Children
-
Reporting to SFS
- Referenda Information
- WISEdata Finance and WiSFiP
- School Finance Reporting Portals
- Additional Reporting Instructions
- Chapter 220 Membership Reporting
- School Level Reporting per Every Student Succeeds Act (ESSA)
- School Calendar - Days and Hours of Instruction
- PI-1500 District Contacts Report
- CESA Annual Reports
- Revenue Limits
- Calendars and Communication
- Statistical
- Presentations and Tutorials
-
School District Support
- Pupil Transportation
-
School District Reorganization
- Detachment and Attachment of Territories
- School District Consolidation
- Dissolution of a School District
- Creating a New School District
- Territory Annexed to Certain Municipalities
- School District Boundary Dispute Resolution
- Forms and Templates
- History and Orders
- Glossary of School District Reorganization Terms
- School Operations
-
Accounting, Auditing and Financial Management
Eligibility and Coding
Overview
Reimbursement of the Special Education and School-Age Parents Aid (SPED) program is provided only for eligible expenditures by Wisconsin public school districts, Cooperative Educational Service Agencies (CESAs), County Children with Disability Education Boards (CCDEBs) and independent charter schools (ICS).
Special Education and School-Age Parents Aid Eligibility
Master guidance document for the aid program, specifying which costs are eligible for reimbursement. Eligibility is defined by program requirements, not by how expenditures are recorded. Please see Special Education and SAP FAQ for answers to common questions.
Program Guidance
Fund 27 Matrix 2025-26
Chart of the Wisconsin Uniform Financial Accounting Requirements (WUFAR) account coding used to collect data used for Special Education Annual Reporting in Wise Data Finance. This document does not define program eligibility. Note that updates due to the transition of IDEA budgeting to WISEgrants are included in this WUFAR Revision FY 2025-26.
Valid Staff Reporting and License Codes
Chart comparing staff assignments (as reported in the WISEstaff (PI-1202) data collection) with appropriate license and WUFAR account coding. Eligibility for staff salary and benefits depends upon both license and work assignment. Additional information regarding licensing is available on the DPI Licensing site. License Look-up - Search DPI's license database.
Please review the State Categorical Special Education No Valid License Audit webpage for more information.
Pupil Services Personnel Eligibility Positions
Explanation of the limits on aid eligibility for salary and benefits of licensed social workers, guidance counselors, school nurses and psychologists. These were previously recorded as Act 221 positions.
Aid-Eligible Contracted Services (May 2025 update)
Definition and explanation of the privately contracted services eligible for aid.
Specialized Transportation Funding
Explanation of the requirements for eligibility of specialized transportation costs.
Requesting Special Education Aid for Vehicle and Equipment Purchases Over $10,000
A cost may be eligible for State Special Education Aid reimbursement with the DPI prior approval required for the purchase or replacement of a vehicle utilized exclusively for specialized transportation. Vehicle equipment may be eligible if the equipment cost is greater than $10,000. Approvals for FY 2025-2026 vehicle or vehicle equipment purchases are to be made prior to June 15, 2026. You must submit a Vehicle Purchase - Categorical Aid Request form by June 15, 2026. If prior approval is not received, the vehicle or vehicle equipment will not be eligible for aid paid in 2025-26.
Note: The form above must be completed for any portion of the vehicle’s cost that the LEA wishes to be reimbursed for State Special Education Aid. Requests made on the IDEA Flow-through Grant or through the Transition Readiness grants do not count as prior approvals for state funding. Approved requests will be followed with an approval letter from DPI’s Special Education Team. The LEA will need to keep this letter as part of their procurement process and make it available upon request from auditors. Requests that are submitted after June 15, 2025, will not be accepted. If the deadline is missed, the LEA has the option of adding the vehicle to their 2024-25 IDEA grant.
Related Topics
Special Education Tuition
Explains the requirements for tuition agreements involving students with disabilities.
IDEA Allowable Costs
Information on costs allowable for IDEA flow-through and preschool grant funding.
WUFAR Accounting Issues and Coding Examples
Includes specific accounting examples for Fund 27, the Special Education Fund in WUFAR.
Create your Fund 27 aid estimate/expenditure report from WISEdata reporting.
Subscribe to the School Finance Bulletin for reporting updates and deadlines.
The deadline for reporting FY2025-26 special education expenses in WISEdata Finance is October 16, 2026 Data must be certified and submitted on or before Friday, October 16, 2026, to be considered eligible for the first state categorical special education aid payment in November of 2026.
Schedule a time to meet with Rick Cruz virtually.