School Financial Services
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School Financial Services
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Accounting, Auditing and Financial Management
- Aid Payments
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- Debt Reporting Information
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- School District Fund Balance Policy
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- Wisconsin Uniform Financial Accounting Requirements (WUFAR)
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- Counting Children
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Reporting to SFS
- Referenda Information
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- Additional Reporting Instructions
- Chapter 220 Membership Reporting
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- School Calendar - Days and Hours of Instruction
- PI-1500 District Contacts Report
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School District Support
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School District Reorganization
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- Forms and Templates
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- School Operations
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Accounting, Auditing and Financial Management
Employee Benefit Trust Fund
Overview
This page provides relevant information concerning the establishment of an employee benefit trust and the accounting associated with the trust.
For districts using Fund 73 Pension and Other Employee Benefit Trust Fund, send new actuary studies to dpifin@dpi.wi.gov. Districts not using Fund 73 are not required to submit the actuary studies to DPI but do need to have them available for their auditors per the GASB requirement.
Special Education Categorical Aid Eligibility
Accounting for Trust Activity
Note to School Districts/Others with Fund 73
Many decisions are required during the establishment of an employee benefit trust fund (fund 73). These decisions are the sole responsibility of the school district. DPI does not make a determination regarding legality or risks associated with the trust including investments and debt. DPI does provide guidance on how to account for the activity for filing DPI required reports and determination of district aid eligibility.