Alabama · ALSDE
K-12 accounting software built for Alabama districts.
Spire Ledgers ships pre-configured for Alabama State Department of Educationcompliance — the Alabama Accounting Manual for Local Education Agencies (v11.0 (Revised November 5, 2025)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Alabama during onboarding.
Account-code structure (ALSDE)
ALSDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund Type & Account Group | 2 | Major fund classification or account group: 11 General, 12 Special Revenue, 13 Debt Service, 14 Capital Project, 21 Enterprise, 22 Internal Service, 31 Non-Expendable Trust, 32 Expendable Trust, 35-49 Agency, 88 General Fixed Asset, 89 General Long-Term Debt. | Accounting Manual §C — Fund Type & Account Group |
| Account Type | 1 | Major account type: 1 Asset, 2 Liability, 3 Fund Equity, 4 Revenue, 5 Expenditure. | Accounting Manual §D — Account Type |
| Account Code | 4 | Balance-sheet account, revenue account, or function-of-expenditure account (e.g. 1100 Instruction, 2100 Student Support, 6310 Fiscal Services). | Accounting Manual §E — Account Codes |
| Object | 3 | Service or commodity acquired (e.g. 010 Salaries, 020 Benefits, 030 Purchased Services, 040 Materials & Supplies, 060 Capital Outlay, 080 Other). | Accounting Manual §F — Object of Expenditure |
| Cost Center | 4 | Budgetary or operational unit used to route financial resources and segregate expenditures (school site or department). | Accounting Manual §G — Cost Center |
| Fund Source | 4 | Specific revenue source within the fund type (e.g. 1110 Foundation Program, 4510 Title I, 6030 Local Tax Debt, 6922 Summer School). Maintains the integrity of each fund/grant. | Accounting Manual §H — Fund Source |
| Appropriation Year | 1 | Routes activity to a specific funding year (federal grant year alignment). | Accounting Manual §I — Appropriation Year |
| Program | 4 | Plan of activities to accomplish a predetermined objective (e.g. Instructional Programs 1000-7999; Non-Regular Day School 4000-5999; Non-Instructional Programs 9000-9997). | Accounting Manual §J — Program |
| Special Use | 4 | Optional further breakdown of any other component when restrictions on those components prevent adaptation. | Accounting Manual §K — Special Use |
Fund registry
Spire ships a complete, audit-ready fund registry for Alabama — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
Accounting Manual §C — Governmental Fund Types
Special Revenue Fund
Accounting Manual §C — Governmental Fund Types
Debt Service Fund
Accounting Manual §C — Governmental Fund Types
Capital Project Fund
Accounting Manual §C — Governmental Fund Types
Enterprise Fund
Accounting Manual §C — Proprietary Fund Types
Internal Service Fund
Accounting Manual §C — Proprietary Fund Types
Non-Expendable Trust Fund
Accounting Manual §C — Fiduciary Fund Types
Expendable Trust Fund
Accounting Manual §C — Fiduciary Fund Types
Agency — Payroll Clearing
Accounting Manual §C — Fiduciary Fund Types
Agency — Accounts Payable Clearing
Accounting Manual §C — Fiduciary Fund Types
Agency — Other Agency
Accounting Manual §C — Fiduciary Fund Types
Required reports
Every ALSDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Statements (LEA Accounting Submission)
AnnualAnnual financial statements reviewed and approved by ALSDE LEA Accounting (target approval by January 31).
Code of Alabama §16-13A et seq.; ALSDE LEA Accounting
Local Education Agency Budget
AnnualLEA annual budget reviewed by ALSDE for compliance with Foundation Program funding requirements.
Code of Alabama §16-13A-7 (Fiscal Management Act)
Monthly Financial Report to Local Board
MonthlyStatutory monthly financial statement to the local board of education.
Code of Alabama §16-13A-9
Independent Audit (Examiners of Public Accounts)
AnnualAudit performed by the Alabama Department of Examiners of Public Accounts.
Code of Alabama §41-5A-19
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F schedule.
2 CFR 200.510
Indirect Cost Rate Application
AnnualRestricted/unrestricted indirect cost rates negotiated with ALSDE for federal grants.
ALSDE LEA Accounting — Indirect Cost
Foundation Program Allocation Reports
AnnualFoundation Program funding entitlement, including Teacher Stabilization, Student Growth, and Supplemental Fund components.
Code of Alabama §16-13-231 (Foundation Program)
Child Nutrition Program (CNP) Reporting
Monthly / AnnualUSDA reimbursement claims and annual reconciliation for the school lunch, breakfast, and after-school snack programs.
ALSDE Child Nutrition Program
Local Schools Financial Procedures Reporting
AnnualPer-school financial procedures and internal-fund reporting required of every LEA principal/bookkeeper.
ALSDE Financial Procedures for Local Schools (FPLS)
Alabama-specific compliance
- Every Alabama LEA expenditure carries the full nine-component code string. Even where some components are optional, the manual requires position-holders (Xs) so the string remains 27+ characters wide.
- The Education Trust Fund (state Fund Source codes 1100-1999) carries the Foundation Program allocations — Regular, Student Growth, Supplemental, Teacher Stabilization (Act 2021-342), and the RAISE Act program.
- Fund Type 11 (General) is reserved for Foundation Program and other unrestricted state/local money; federal grants and most categorical state grants live in Fund Type 12 (Special Revenue) with the Fund Source component preserving each grant's identity.
- Major Function-of-Expenditure (Account Code) blocks: 1000-1999 Instructional Services (1100 Instruction); 2000-2999 Instructional Support (2100-2190 Student Support, 2200-2290 Instructional Staff Support, 2300-2390 School Administrative); 3000-3999 Operation & Maintenance (3100 Security, 3200 Building, 3300 Grounds, 3400 Equipment, 3500 Vehicle, 3900 Other); 4000-4999 Auxiliary Services (4100s Student Transportation, 4200s Food Services); 6000-6999 General Administration (6100s Board, 6200s Executive Admin, 6300s Business Support, 6400s System-Wide Support, 6500s Central Office); 7000-7999 Capital Outlay — Real Property (7100 Site, 7200 Building, 7900 Other); 8000-8999 Debt Service (8100 Bonds & Warrants, 8200 Notes, 8300 Lease Purchase); 9000-9899 Other Expenditures (9100 Adult/Continuing Ed, 9200 Non-Public, 9300 Community Services, 9700 Payments On Behalf, 9800 Other); 9900-9999 Other Fund Uses (Interfund Transfers).
- Account Type digit (1-5) is mandatory: 1 Asset (codes 0100-0199), 2 Liability (0200-0299), 3 Fund Equity (0300-0399), 4 Revenue (1000-3999 in revenue context), 5 Expenditure (1000-9999 in function context).
- Program codes 1000-7999 cover Instructional Programs; 4000-5999 cover Non-Regular Day School Instructional Programs; 9000-9997 cover Non-Instructional Programs.
- Account Group 88 (General Fixed Asset) and 89 (General Long-Term Debt) are non-fund self-balancing groups used to track capital assets and unmatured debt for the government-wide statements.
- The Public School and College Authority (PSCA) on-behalf payments (revenue series 2035-2090) cover state-paid items such as private-eye education programs and Act 98-373 discretionary funds — recorded as on-behalf revenue and matching expense.
- Audits are performed by the Alabama Department of Examiners of Public Accounts, separate from ALSDE's LEA Accounting review.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Georgia, Mississippi, Tennessee, Florida. See all 50 states →
Alabama districts can run on Spire today.
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