Alaska · DEED
K-12 accounting software built for Alaska districts.
Spire Ledgers ships pre-configured for Alaska Department of Education and Early Developmentcompliance — the Alaska Department of Education Uniform Chart of Accounts and Account Code Descriptions (2018 Edition (effective Jul 1, 2018)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Alaska during onboarding.
Account-code structure (DEED)
DEED requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 3 | Fiscal/accounting entity (e.g. 100 General/School Operating Fund). Required on every transaction. | DEED Chart of Accounts §Account Code Elements |
| School/Location | 3 | Attendance center, program unit, or department within the district. Optional. | DEED COA §Account Code Elements |
| Function | 3 | Activity served (100 Instruction, 200 Special Ed Instruction, 300 Support Services-Students, 350 Support Services-Instruction, 400 School Admin, 510 District Admin, 550 District Admin Support, 600 Operations & Maintenance, 700 Student Activities, 760 Student Transportation, 770 Adult/Continuing Ed, 780 Community Services, 790 Food Services, 850 Debt Service, 880 Construction & Facilities Acquisition, 900 Other Financing Uses). | DEED COA §Function Codes |
| Program/Project | 3 | Plan of activities (e.g. English Literature, Mechanical Drawing). Optional. | DEED COA §Account Code Elements |
| Object | 3 | Source of revenue, type of expenditure, or balance-sheet account. Required on every transaction. | DEED COA §Object Codes |
Fund registry
Spire ships a complete, audit-ready fund registry for Alaska — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund (School Operating Fund)
DEED COA p.8
Student Transportation Fund (State)
DEED COA p.8 — State Sources
Cigarette Tax Fund
DEED COA p.8 — State Sources
Community School Fund
DEED COA p.8 — State Sources
Boarding Home and Residential School Fund
DEED COA p.8 — State Sources
Food Service Fund (federal)
DEED COA p.8 — Federal Through State
Other Federal Sources Through the State
DEED COA p.8
Federal Sources — Direct (e.g. Impact Aid, BIE)
DEED COA p.8
Special Revenue — Local Sources
DEED COA p.8
Debt Service Fund
DEED COA p.8
Capital Projects Fund
DEED COA p.8
Permanent Fund
DEED COA p.8
Enterprise Fund(s)
DEED COA p.8
Internal Service Fund(s)
DEED COA p.8
Agency Fund (general)
DEED COA p.9 (post-GASB 84 custodial)
Student Agency Fund (post-GASB 84 custodial)
DEED COA p.9
Trust Fund
DEED COA p.9
Required reports
Every DEED mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Audit / Audited Financial Statements
AnnualGASB 34 government-wide and fund statements filed with DEED and the Department of Administration.
AS 14.14.050 / 4 AAC 09
Annual Budget Submission
AnnualREAA / city / borough school district budget filed with DEED prior to the start of the fiscal year per AS 14.14.060.
AS 14.14.060(c)
Foundation Aid Reporting (OASIS / DEED School Finance)
AnnualStatutorily-required state foundation aid reports including ADM, BSA, and supplemental programs.
AS 14.17 / 4 AAC 09.160
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F.
2 CFR 200.510
Indirect Cost Rate Proposal (ICRP)
AnnualRestricted/unrestricted indirect cost rate negotiated with DEED for federal grants.
DEED Federal Programs ICRP
Fund Balance Calculation (AS 14.17.505 / 4 AAC 09.160)
AnnualCalculation of unrestricted fund balance subject to the 10% cap; excess may be deducted from the next year's foundation entitlement.
AS 14.17.505 / DEED COA Appendix D
Pupil Transportation Annual Report
AnnualBus mileage, ridership, and contractual reporting feeding the AS 14.09 transportation formula.
AS 14.09 / 4 AAC 27
Alaska-specific compliance
- DEED's Uniform Chart of Accounts is a recommended minimum (15 digits across Fund-School-Function-Program-Object) but reporting elements marked 'R' are mandatory. Districts may add internal detail beyond the minimum.
- AS 14.17.505 caps unrestricted General Fund balance at 10% of the prior year's expenditures; excess is recovered from the next foundation entitlement. Calculation method is in DEED COA Appendix D.
- Foundation Formula: Base Student Allocation (BSA) × Adjusted ADM × district cost factor + intensive special-education + correspondence + boarding home + pupil transportation = state foundation entitlement (AS 14.17).
- Alaska is a borough/REAA state — there are city school districts, borough school districts, and Regional Educational Attendance Areas (REAAs). REAA budgets bypass municipal approval and go directly to DEED.
- Function 360 (Instructional-Related Technology) and Function 560 (Administrative Technology Services) have expanded definitions in DEED COA Appendix B and C — used to separate edtech from admin tech for federal reporting.
- On-behalf-of pension reporting: TRS (Teachers' Retirement System) revenue uses object 056 and PRS/PERS revenue uses object 057 — these are GASB 68/75 on-behalf payments by the State.
- GASB 84 reclassified former agency funds: Student Agency Fund (710) is the post-GASB 84 custodial fund for student-activity moneys not under district control.
- Federal Impact Aid (PL 81-874) is a major revenue stream for Alaska's BIA-impacted districts — recorded under Federal Sources — Direct (350-369).
- School construction debt is reimbursed by the State under AS 14.11.100 — Debt Service Reimbursement is recorded under revenue object 080.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Washington, Oregon, Idaho, Montana. See all 50 states →
Alaska districts can run on Spire today.
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