For School Districts & Charter Schools

K-12 fund accounting that speaks every state's language.

Spire Ledgers ships pre-configured for every State Education Agency — TEA FASRG (Texas), SACS (California), the Red Book (Florida), Bulletin 1022 (Michigan), USAS (Ohio/Pennsylvania), WUFAR (Wisconsin), UFARS (Minnesota), and all 51 states & DC. The right chart of accounts, the right fund codes, and every required report — out of the box.

$80/school/month · district consolidation included · no credit card to start.

K-12 District tier

$80 per school, per month — district consolidation included

One free consolidated district org for the central office, plus $80/school/month for each campus. Annual billing saves 10% (effectively $72/school/mo). Minimum 1 school. Districts running more than 25 schools — call us for district pricing.

$80
per school / month

Monthly billing. No annual commitment.

$72
per school / month, billed annually

Save 10% with annual billing.

Free
District consolidation org

Central-office dashboard, no per-org fee.

Includes everything in the K-12 District tier: GASB 34/54/84/87/96, all 51 SEA templates, FERPA-aligned access logging, 2 CFR 200 + Single Audit support, Spanish UI, training videos.

Budget with certainty

K-12 District tier rate capped at CPI inflation + 2 percentage points per year

School districts can budget with certainty. We commit (per TOS §8b) to not raise the K-12 District tier rate by more than CPI inflation + 2 percentage points per year — no surprise renewal hikes. Example: if CPI inflation was 5%, our maximum increase is 5 + 2 = 7 percentage points (so an $80/school/mo rate could rise to no more than $80 × 1.07 = $85.60/school/mo). Lock a multi-year term and we freeze the rate for the duration. (See Terms §8b for the binding contractual commitment.)

See Terms §8b for the binding contractual commitment
51
State SEAs supported
GASB 34/54/84/87/96
Compliance built-in
Title I-V + IDEA-B
Federal grant accounting
ESSER + ARP
Federal pandemic funds
FERPA + PII
Student data privacy
2 CFR 200
Single audit ready
GASB 84
Student activity funds
Spanish UI
Bilingual for ELL communities

Built for school district business offices

Every state has its own SEA, its own chart-of-accounts code structure, its own fund codes, its own required reports, and its own compliance gotchas. Spire Ledgers handles all of it natively — pick your state during onboarding and the right configuration loads automatically.

Fund accounting that follows your SEA

Real fund accounting (not project-tagged GL workarounds). Modified accrual basis for governmental funds, full accrual for proprietary. Modeled on the latest revision of every state's SEA accounting manual.

Student activity funds (GASB 84)

Custodial-fund accounting with student-officer signatures, sponsor co-signature workflows, FERPA-flagged transactions, deposit slip generation, and audit-trail logging. Texas Fund 865, California Fund 95, every state's equivalent.

Federal grant compliance

ESSA Title I-V, IDEA-B, Carl Perkins V, McKinney-Vento, 21st CCLC, ESSER I-III/ARP, GEER. SEFA + Single Audit-ready under 2 CFR 200 Subpart F. Indirect cost rate proposal (ICRP) tracking for restricted/unrestricted rates.

All required reports

TEA PEIMS, CDE SACS Unaudited Actuals, Florida REPs, Ohio EMIS-FIN, Pennsylvania PIMS, NY ST-3, NJ CAFR — every state's mandatory submissions, in the format the SEA accepts.

Multi-school district consolidation

One Enterprise account for the district + a Business account per school. Consolidated dashboard for the CFO, ledger isolation per school. Designed around real district org charts.

Bilingual UI & AI assistant

Full English + Mexican / Latin-American Spanish across the entire UI, training videos, articles, and Gwen the AI assistant. Critical for districts with ELL/bilingual staff in Texas, California, Arizona, New Mexico, Florida.

Compliance for every state's SEA

Pick your state — Spire ships with the chart-of-accounts code structure, fund codes, and required reports already built. Click any state for the full compliance profile.

AlabamaAL

ALSDE · Alabama Accounting Manual for Local Education Agencies

AlaskaAK

DEED · Alaska Department of Education Uniform Chart of Accounts and Account Code Descriptions

ArizonaAZ

ADE · Uniform System of Financial Records for Arizona School Districts (USFR)

ArkansasAR

DESE · Arkansas Financial Accounting Handbook (the Arkansas Handbook)

CaliforniaCA

CDE · California School Accounting Manual (CSAM) / Standardized Account Code Structure (SACS)

ColoradoCO

CDE · Financial Policies and Procedures (FPP) Handbook & Chart of Accounts

ConnecticutCT

CSDE · Uniform Chart of Accounts for Connecticut Public School Districts (filed via Education Financial System / EFS)

DelawareDE

DDOE · First State Financials (FSF) Account Codes Guidance / OMB Budget and Accounting Policy Manual

District of ColumbiaDC

OSSE · OSSE Common Financial Reporting Standards (CFRS) / DC PCSB Audit Guidelines

FloridaFL

FLDOE · Financial and Program Cost Accounting and Reporting for Florida Schools (Red Book)

GeorgiaGA

GaDOE · Financial Management for Georgia Local Units of Administration (LUA) Handbook & Uniform Chart of Accounts

HawaiiHI

HIDOE · HIDOE Office of Fiscal Services — Budget Execution & Annual Financial Report (operates within the State of Hawaii Department of Budget & Finance appropriation structure)

IdahoID

SDE · Idaho Financial Accounting Reporting Management System (IFARMS) Manual

IllinoisIL

ISBE · Illinois Program Accounting Manual (IPAM) / 23 Ill. Adm. Code Part 100

IndianaIN

IDOE · Accounting and Uniform Compliance Guidelines Manual for Indiana Public School Corporations (SBOA) / Form 9

IowaIA

Iowa DOE · Uniform Financial Accounting for Iowa LEAs and AEAs

KansasKS

KSDE · Kansas State Department of Education Accounting Handbook

KentuckyKY

KDE · KDE Uniform Chart of Accounts (Enterprise ERP / Munis) — Chart of Account Segment Descriptions

LouisianaLA

LDOE · Louisiana Accounting and Uniform Governmental Handbook (LAUGH) — Bulletin 1929

MaineME

Maine DOE · Accounting Handbook for Maine School Administrative Units (Model Chart of Accounts)

MarylandMD

MSDE · Financial Reporting Manual for Maryland Public Schools

MassachusettsMA

DESE · End of Year Pupil and Financial Report (EOYR) — Chart of Accounts: Criteria for Financial Reporting

MichiganMI

MDE · Michigan Public School Accounting Manual (Bulletin 1022)

MinnesotaMN

MDE · Uniform Financial Accounting and Reporting Standards (UFARS) Manual

MississippiMS

MDE · Accounting Manual for School Districts (Mississippi)

MissouriMO

DESE · Missouri Financial Accounting Manual (MFA)

MontanaMT

OPI · Accounting Manual for Montana Schools (Chapter 3: Chart of Accounts)

NebraskaNE

NDE · Nebraska Department of Education Manual of Accounting and Budgeting Procedures for Nebraska Schools (District Users Manual)

NevadaNV

NDE · Nevada Financial Accounting Handbook for Local Education Agencies

New HampshireNH

NHED · New Hampshire Financial Accounting Handbook for Local Education Agencies

New JerseyNJ

NJDOE · The Uniform Minimum Chart of Accounts for New Jersey Public Schools

New MexicoNM

NMPED · Manual of Procedures for New Mexico's Public School Accounting and Budgeting (PSAB) — Supplement 3 Uniform Chart of Accounts (UCOA)

New YorkNY

NYSED · Uniform System of Accounts for School Districts (USASD) — NYS Office of the State Comptroller; ST-3 Annual Financial Report

North CarolinaNC

NC DPI · Uniform Education Reporting System (UERS) — Uniform Chart of Accounts for North Carolina Local Education Agencies

North DakotaND

NDDPI · North Dakota School District Financial Accounting and Reporting Manual (NDSFARM)

OhioOH

ODEW · Uniform School Accounting System (USAS) User Manual

OklahomaOK

OSDE · Oklahoma Cost Accounting System (OCAS) Manual

OregonOR

ODE · Oregon Program Budgeting and Accounting Manual (PBAM)

PennsylvaniaPA

PDE · Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems (Chart of Accounts)

Rhode IslandRI

RIDE · Uniform Chart of Accounts (UCOA) Accounting Manual

South CarolinaSC

SCDE · SCDE Financial Accounting Handbook & SCDE Funding Manual

South DakotaSD

SDDOE · South Dakota School District Accounting Manual

TennesseeTN

TDOE · Internal School Uniform Accounting Policy Manual (Comptroller of the Treasury) + Tennessee County Uniform Chart of Accounts

TexasTX

TEA · Financial Accountability System Resource Guide (FASRG)

UtahUT

USBE · Utah Uniform Chart of Accounts for Local Education Agencies

VermontVT

AOE · Handbook for Financial Accounting of Vermont School Systems (Handbook II)

VirginiaVA

VDOE · Uniform Chart of Accounts for Virginia School Divisions (ASRFIN)

WashingtonWA

OSPI · Accounting Manual for Public School Districts in the State of Washington

West VirginiaWV

WVDE · WVDE LEA Chart of Accounts (Office of School Finance)

WisconsinWI

DPI · Wisconsin Uniform Financial Accounting Requirements (WUFAR)

WyomingWY

WDE · Wyoming School Budgeting, Accounting, and Reporting Manual

K-12 buyer questions, answered

The questions district CFOs and business managers ask before they book a demo.

Is Spire Ledgers GASB 84 compliant for student activity funds?

Yes. Spire ships with custodial-fund accounting modeled on GASB Statement 84, including dual-signature workflows for student officers and sponsors, FERPA-flagged transactions, deposit-slip generation, and a full audit trail. Texas Fund 865, California Fund 95, and every state's GASB 84 student activity equivalent are pre-configured.

Does Spire generate Texas PEIMS submissions?

Yes. Spire produces PEIMS-formatted financial submissions (Fall, Mid-Year, Summer, Extended Year) directly from your live ledger using the TEA FASRG account-code structure. Object, function, fund, organization, fiscal year, program intent, and local option codes are all native to the chart of accounts — no spreadsheet exports or third-party converters required.

Are we single-audit ready under 2 CFR 200 Subpart F?

Yes. Districts that expend at or above the Single Audit threshold in federal awards need a Single Audit ($750K for fiscal years that began before 2024-10-01, $1M for fiscal years beginning on or after that date, per the 2024 Uniform Guidance amendments to 2 CFR §200.501(a)). Spire tracks federal grant expenditures by CFDA/ALN, generates the Schedule of Expenditures of Federal Awards (SEFA), maintains indirect-cost-rate proposals (restricted and unrestricted), and produces the Yellow Book (GAGAS) supporting documentation auditors expect.

How do districts migrate from Skyward, Tyler Munis, or PowerSchool ERP?

Spire imports your existing chart of accounts, fund balances, vendor list, and historical journal entries via guided CSV mapping. Most districts migrate over a 4-6 week onboarding window with parallel runs through a fiscal year-end cutover. We map your legacy account-code structure to the SEA-compliant structure automatically.

Does Spire support bilingual English / Spanish for ELL communities?

Yes. The entire UI, training videos, knowledge-base articles, and the Gwen AI assistant are available in English and Mexican / Latin-American Spanish. This is critical for districts in Texas, California, Arizona, New Mexico, and Florida where business-office and campus staff serve large bilingual populations.

Which federal grant programs does Spire track?

ESSA Titles I, II, III, IV, and V; IDEA-B (Section 611 and 619); Carl D. Perkins V CTE; McKinney-Vento Homeless Education; 21st Century Community Learning Centers; ESSER I/II/III and ARP-ESSER; GEER I/II; School Nutrition Programs; and Head Start. Each grant tracks budget, expenditures, time-and-effort, and SEFA reporting separately.

Can a district consolidate multiple campuses into one financial view?

Yes. Spire's Enterprise tier uses a parent-child entity hierarchy: one Enterprise account for the district plus a Business account per school. The CFO sees a consolidated dashboard across all campuses; each principal/bookkeeper has ledger isolation for their own building. Intercompany transfers are tracked and eliminated automatically.

How much can our district's price go up year over year?

We commit (per TOS §8b) to not raise tier rates by more than CPI inflation + 2 percentage points in any calendar year — including the K-12 District tier. Example: if CPI inflation was 5%, our maximum increase is 5 + 2 = 7 percentage points (a $50/mo plan could rise to no more than $50 × 1.07 = $53.50/mo; an $80/school/mo K-12 rate to no more than $85.60/school/mo). With a multi-year price-locked term we freeze the rate entirely for the locked period.

Ready to ditch your legacy ERP?

District CFOs are replacing Skyward, Tyler Munis, PowerSchool Finance, and Frontline ERP with Spire — at a fraction of the cost, in a fraction of the time, with state-specific compliance done for them.