Policy 3130B


The Board of Trustees authorizes the creation and establishment of various funds and a Chart of Accounts.

Adopted July 19, 1989
Reformatted April 19, 2010
Revised June 13, 2013
Revised August 10, 2017

Procedure 3130B


The College currently uses the funds in the list below. Each fund is a separate entity and must maintain its own financial integrity. Not all of the funds are necessarily active in any given year. The Vice President for Administrative Services must authorize the creation of new funds.

Unrestricted Operating Fund
One Mill Fund
Auxiliary Fund
Designated Fund
Miscellaneous Restricted Fund
Federal Fund
Loan Fund
Endowment Fund
Agency Fund
Plant Fund
Lease Purchase Financing Fund

The Business Office maintains a Chart of Accounts for the College accounting system.

The Chart of Accounts shall always be in compliance with rules and regulations of the Wyoming Community College Commission, the Wyoming Department of Administration and Information, and NACUBO (National Association of Colleges and Universities Business Officers).

Adopted July 19, 1989
Revised March 24, 1994
Reformatted January 2008
Revised June 13, 2013
Revised August 10, 2017

Want to learn more about us?

Western is an award-winning college in both our on-campus and distance learning programs. We believe our students come first, and your success is our #1 priority. Our motto says it best: “Enter with passion, leave with purpose”. Let us help you on your path to success!