Arkansas · DESE
K-12 accounting software built for Arkansas districts.
Spire Ledgers ships pre-configured for Arkansas Division of Elementary and Secondary Educationcompliance — the Arkansas Financial Accounting Handbook (the Arkansas Handbook) (ADE Rule 005.01 / ADE 264 (Jan. 2017, as amended)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Arkansas during onboarding.
Account-code structure (DESE)
DESE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund / Source | 4 | Fiscal entity AND funding source (e.g. operating, federal Title program, building). Required on every transaction. | Arkansas Handbook §I; ADE Rule 264 §7 |
| Function | 4 | Activity for which the expenditure is made (NCES-aligned: 1000 Instruction, 2000 Support Services, 3000 Operations of Non-Instructional Services, 4000 Facilities, 5000 Other Uses). | Arkansas Handbook |
| Object | 5 | Type of revenue or expenditure account. | Arkansas Handbook |
| Program | 3 | Optional — used for state categorical and federal grant tracking. | Arkansas Handbook |
| Source of Funds (SOF) | 4 | Federal/state revenue source segregation for grant reporting. | Arkansas Handbook |
| Subject Matter | 4 | Optional — instructional subject classification. | Arkansas Handbook |
| Operational Unit | 3 | Optional — building/department code within the LEA. | Arkansas Handbook |
Fund registry
Spire ships a complete, audit-ready fund registry for Arkansas — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
Teacher Salary Fund
Arkansas Handbook / DESE Allocations
Operating Fund
Arkansas Handbook / DESE Allocations
LEARNS Teacher Minimum Salary and Raise Fund
ADE FIN-23-046; LEARNS Act (Act 237 of 2023)
ESA — Enhanced Student Achievement (State Categorical)
A.C.A. §6-20-2305 / DESE School Funding Guide
Alternative Learning Environment (ALE) Categorical
A.C.A. §6-20-2305 / DESE Categorical Funds
English Language Learner (ELL) Categorical
A.C.A. §6-20-2305 / DESE Categorical Funds
Professional Development (PD) Categorical
A.C.A. §6-20-2305 / DESE Categorical Funds
National School Lunch State Categorical (NSL)
A.C.A. §6-20-2305 / DESE Categorical Funds
Building Fund (specific building projects)
Arkansas Handbook
Debt Service Fund
Arkansas Handbook
Capital Outlay / Dedicated M&O Fund (mills voted for capital)
Arkansas Handbook
Federal Fund — Title I, Part A (Improving Basic Programs)
DESE Federal Programs
Federal Fund — IDEA-B Special Education
DESE Federal Programs
Federal Fund — Title II, Part A (Effective Instruction)
DESE Federal Programs
Federal Fund — Child Nutrition (NSLP/SBP/CACFP)
DESE Federal Programs
Federal Fund — Carl D. Perkins V (CTE)
DESE Federal Programs
Federal Fund — ESSER (CARES / CRRSA / ARP)
DESE Federal Programs
Activity Fund (school-level student activities)
Arkansas Handbook
Custodial / Agency Fund (post-GASB 84 student-activity moneys)
Arkansas Handbook (GASB 84)
Required reports
Every DESE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (AFR)
Annual (Aug 31)Daily expenditures, receipts, and fund balances filed electronically through APSCN. Resubmissions accepted through Sept 15.
ADE Rule 264 §4 / A.C.A. §6-20-2202
Annual Financial Budget (AFB)
Annual (Sep 30)Approved budget of expenditures and receipts, signed by the local board president and ex-officio financial secretary.
ADE Rule 264 §5 / Ark. Const. Art. 14 §3
FTE and Average Salaries Report
Annual (Jul 31)Full-time equivalent counts and average salary data filed electronically through APSCN.
ADE Rule 264 §6
Annual Statistical Report (ASR)
Annual (Feb 15)DESE-published report to the Governor and General Assembly summarizing prior-year revenues, expenditures, legal balances, FTEs, and average salaries.
ADE Rule 264 §8.11
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F.
2 CFR 200.510
Court-Ordered Desegregation Funding Report
Annual (Sep 1)Itemized accounting of state desegregation funds, obligations, and expenditures.
ADE Rule 264 §9.05
Abstract of Assessment (filed by County Clerk)
Annual (Mar 15)County-filed assessment data feeding the Uniform Rate of Tax (URT) calculation; failure to file results in withheld county aid.
ADE Rule 264 §9.03 / A.C.A. §26-26-1907
Tier I & Tier II Training Compliance
Annual (Dec 31)Mandatory financial-accounting training for superintendents, fiscal officers, and code-using staff.
ADE Rule 264 §10
Arkansas-specific compliance
- Arkansas's Uniform Rate of Tax (URT) is 25 mills minimum on real, personal, and utility assessments per Ark. Const. Art. 14 §3; districts may add voted mills above the URT.
- Failure to file the AFB by September 30 invalidates all subsequent district warrants/checks and triggers personal liability for the superintendent and surety (ADE Rule 264 §5.03.2).
- Material misstatement = >10% variance from correct data, or failure to correct after written notice. Districts found deficient have state aid withheld until resolved (ADE Rule 264 §8).
- DESE state categorical funds (NSL, ALE, ELL, PD, ESA) carry expenditure restrictions and are tracked as separate fund / source codes; unspent balances may be subject to recapture.
- LEARNS Act (Act 237 of 2023) created Fund 2001 and revenue code 32205 for the Teacher Minimum Salary and Raise Fund. Districts must transfer the exact LEARNS allocation to teacher salaries (accounts 69315 / 52205) before fiscal year-end.
- ATRS (Arkansas Teacher Retirement System) covers certified staff and most classified staff; APERS (Arkansas Public Employees' Retirement System) covers non-ATRS classified staff. Employer contributions are recorded under the prescribed object series.
- Repeated failure to follow Title 6, Chapter 20, Subchapter 22 places the district in fiscal distress (ADE Rule 264 §10.03.7) — a State Board sanction that can lead to consolidation or annexation.
- All filings flow through the Arkansas Public School Computer Network (APSCN); the official date of filing is the date/time recorded as received by APSCN.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Louisiana, Texas, Oklahoma, Mississippi, Tennessee. See all 50 states →
Arkansas districts can run on Spire today.
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