Arizona · ADE
K-12 accounting software built for Arizona districts.
Spire Ledgers ships pre-configured for Arizona Department of Educationcompliance — the Uniform System of Financial Records for Arizona School Districts (USFR) (USFR Chart of Accounts (June 2024)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Arizona during onboarding.
Account-code structure (ADE)
ADE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 3 | Self-balancing fiscal/accounting entity (e.g. 001 Maintenance & Operation, 510 Food Service). | USFR Chart of Accounts — Funds |
| Program | 3 | Plan of activities/objectives (Regular Education 100, Special Education 200, CTE 300, Pupil Transportation 400, Adult/Continuing Ed 600). | USFR Chart of Accounts — Expenditure Programs |
| Function | 4 | Activity for which a service or material is acquired (1000 Instruction, 2000 Support Services, 3000 Operation of Noninstructional Services, 4000 Facilities Acquisition & Construction, 5000 Debt Service). | USFR Chart of Accounts — Expenditure Functions |
| Object | 4 | Service/material obtained (6100 Salaries, 6200 Employee Benefits, 6300 Purchased Professional & Technical Services, 6400 Purchased Property Services, 6500 Other Purchased Services, 6600 Supplies, 6700 Property, 6800 Debt Service & Misc.). 1xxx-5xxx are balance-sheet/revenue. | USFR Chart of Accounts — Expenditure Objects |
| Unit | 3 | Instructional level / individual school or district-wide identifier; districts on alternative calendars must budget separately by unit. | USFR Chart of Accounts — Unit |
Fund registry
Spire ships a complete, audit-ready fund registry for Arizona — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
Maintenance and Operation (M&O) — General Fund
A.R.S. §15-901 et seq.
Classroom Site Fund (Prop 301)
A.R.S. §15-977
Instructional Improvement Fund (State Gaming Revenue)
A.R.S. §15-979
County, City, and Town Grants
English Language Learner (ELL)
A.R.S. §15-756.04
Compensatory Instruction
A.R.S. §15-756.11
ESEA Title I — Helping Disadvantaged Children Meet High Standards
ESEA Title II — Professional Development and Technology
ESEA Title III — Limited English & Immigrant Students
IDEA Part B
Vocational Education — Basic Grants (Carl D. Perkins)
ESSER III (ARP)
Impact Aid
A.R.S. §15-905(R)
School Plant Fund (sale/lease of property)
A.R.S. §15-1102
Food Service Fund (NSLP/SBP)
A.R.S. §15-1154
Civic Center Fund
A.R.S. §15-1105
Community School Fund
A.R.S. §15-1141 et seq.
Auxiliary Operations (bookstores, athletics, tax-credit extracurricular)
A.R.S. §43-1089.01
Extracurricular Activities Fees Tax Credit
A.R.S. §43-1089.01
Gifts and Donations
A.R.S. §15-341(A)(14)
Indirect Costs (federal grants/Food Service)
Unrestricted Capital Outlay
A.R.S. §15-903(C)
Adjacent Ways
A.R.S. §15-995
Bond Building
A.R.S. §15-491(A)(3)
ADOA School Facilities Division — Building Renewal Grant
Debt Service Fund
Student Activities (custodial under GASB 84)
Required reports
Every ADE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (AFR)
Annual (due Oct 15)Budget and actual summary of revenues, expenditures, and fund balances for all district funds. Filed with ADE and posted by the Auditor General.
A.R.S. §15-904; USFR §VI
Adopted Budget (Proposed and Final)
Annual (proposed Jul; adopted by Jul 15)School district budget on the form prescribed by the Auditor General; published prior to adoption.
A.R.S. §15-905
Truth in Taxation (TNT) Notice
AnnualRequired notice and hearing if the district adopts a primary or secondary tax levy increasing total tax revenues.
A.R.S. §15-905.01
Food Service Annual Financial Report
AnnualSeparate AFR section detailing the Food Service Fund (510); reconciles to NSLP/SBP claims.
USFR §VI / A.R.S. §15-1154
Student Activities Annual Report
AnnualReports custodial Student Activity Fund (850) balances and disbursements; reviewed under USFR-CS for charter schools.
USFR Memorandum No. 219 / GASB 84
Annual Audit Report (Single Audit if applicable)
AnnualIndependent financial and federal compliance audit; submitted to ADE and the Auditor General.
A.R.S. §41-1279.07; 2 CFR 200 Subpart F
Classroom Site Fund (Prop 301) Annual Report
AnnualUse-of-funds report on Fund 010 expenditures (class-size reduction, teacher compensation, dropout prevention).
A.R.S. §15-977
ESSER / ARP Spending Reports
Quarterly + AnnualFederal COVID-relief expenditure reporting through ADE Grants Management Enterprise (GME).
ADE GME — ESSER
Average Daily Membership (ADM) Reporting
100th-day & 40th-dayAttendance/membership data driving Basic State Aid through ADEConnect / AzEDS.
A.R.S. §15-901
Indirect Cost Rate Proposal
AnnualADE-approved restricted/unrestricted indirect-cost rates for federal grants; flows to Fund 570.
USFR Chart of Accounts — Indirect Cost Reporting
Arizona-specific compliance
- Arizona's USFR is jointly prescribed by the Arizona Auditor General and ADE; districts and county school superintendents must use it. The companion USFRCS applies to charter schools.
- Account-code structure is Fund-Program-Function-Object-Unit. Balance-sheet accounts use object 0xxx; revenues use 1xxx-5xxx (1xxx Local, 2xxx County, 3xxx State, 4xxx Federal, 5xxx Other Financing Sources); expenditures use 6xxx.
- Function 2320 Executive Administration and the various 'Heads of Components' detailed function codes drive the indirect-cost-rate calculation — misclassification understates allowable indirect cost recovery.
- Classroom Site Fund (010) monies must supplement, not supplant, existing monies; 011-019 subfunds may be established to track A.R.S. §15-977 carryover.
- Career and Technical Education Projects Fund (535) balances over $100,000 at year-end must be transferred to the M&O Fund (001). A.R.S. §15-1231.
- Student Activities (Fund 850) are custodial under GASB 84 — the district holds money FOR students, not BY the district; disbursements require sponsor and student-officer signatures per USFR §VIII.
- Auditor General performance audits track 'percent of every dollar spent in the classroom' (instruction + classroom support) per A.R.S. §41-1279.03; classifications affect that ratio.
- Capital expenditures generally must be coded to funds in the 600 range (610 Unrestricted Capital Outlay, 630 Bond Building, 691 Building Renewal Grant); the M&O Fund (001) cannot be used for most capital items.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: New Mexico, California, Nevada, Utah. See all 50 states →
Arizona districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for ADE compliance. Or schedule a 30-minute demo for your business office.