California · CDE
K-12 accounting software built for California districts.
Spire Ledgers ships pre-configured for California Department of Educationcompliance — the California School Accounting Manual (CSAM) / Standardized Account Code Structure (SACS) (CSAM 2019 Edition (SACS validation tables updated annually)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick California during onboarding.
Account-code structure (CDE)
CDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 2 | Fiscal/accounting entity establishing the legal restriction on the money (e.g. 01 General Fund, 13 Cafeteria, 21 Building). | CSAM Procedure 305 |
| Resource | 4 | Classifies revenues and resulting expenditures by funding source restriction (federal/state/local) — e.g. 3010 Title I Part A, 6500 Special Education. | CSAM Procedure 310 |
| Project Year | 1 | Identifies the project year for federal/state grants that span fiscal years. | CSAM Procedure 315 |
| Goal | 4 | Identifies the instructional setting or student population served (e.g. 1110 Regular Education K-12, 5750 Special Education). | CSAM Procedure 320 |
| Function | 4 | Identifies the activity/service performed (e.g. 1000 Instruction, 2700 School Administration, 8100 Plant Maintenance & Operations). | CSAM Procedure 325 |
| Object | 4 | Classifies revenue, expenditure, or balance-sheet account (1xxx assets, 2xxx liabilities, 8xxx revenues, 1xxx-7xxx expenditures by object class). | CSAM Procedure 330 |
| School/Site | 3 | Optional locally-defined CDS school code used by the district for site-level reporting. | CSAM Procedure 335 (locally defined) |
Fund registry
Spire ships a complete, audit-ready fund registry for California — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
CSAM Procedure 305
Charter Schools Special Revenue Fund
CSAM Procedure 305
Special Education Pass-Through Fund
CSAM Procedure 305
Cafeteria Special Revenue Fund (NSLP/SBP)
CSAM Procedure 305
Deferred Maintenance Fund
CSAM Procedure 305
Special Reserve Fund for Postemployment Benefits (OPEB)
CSAM Procedure 305
Building Fund (GO Bond Proceeds)
CSAM Procedure 305
Capital Facilities Fund (Developer Fees)
CSAM Procedure 305
County School Facilities Fund (State School Facility Program)
CSAM Procedure 305
Special Reserve Fund for Capital Outlay Projects
CSAM Procedure 305
Capital Project Fund for Blended Component Units
CSAM Procedure 305
Bond Interest and Redemption Fund
CSAM Procedure 305
Debt Service Fund for Blended Component Units
CSAM Procedure 305
Debt Service Fund (Other)
CSAM Procedure 305
Cafeteria Enterprise Fund
CSAM Procedure 305
Charter Schools Enterprise Fund
CSAM Procedure 305
Self-Insurance Fund (Internal Service)
CSAM Procedure 305
Retiree Benefits Fund (Private-Purpose Trust)
CSAM Procedure 305
Foundation Private-Purpose Trust Fund
CSAM Procedure 305
Warrant/Pass-Through Fund (Custodial)
CSAM Procedure 305
Student Activity Special Revenue Fund (GASB 84)
CSAM Procedure 305
Required reports
Every CDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Adopted Budget
Annual (by July 1)Board-adopted budget filed with the county office of education and CDE in SACS format.
EC §42127
First Interim Report
Semi-Annual (Dec 15)Year-to-date actuals through Oct 31 plus updated full-year projections; certifies Positive/Qualified/Negative.
EC §42130-42131
Second Interim Report
Semi-Annual (Mar 15)Year-to-date actuals through Jan 31 plus updated full-year projections.
EC §42130-42131
Unaudited Actuals
Annual (by Sep 15)Final year-end actuals submitted in SACS to CDE; basis for State Controller and audit.
EC §42100
Audited Annual Financial Report (AFR/ACFR)
Annual (by Dec 15)GASB 34 government-wide + fund statements + MD&A; independent CPA audit per K-12 Audit Guide.
EC §41020
J-200 / Salary & Benefit Schedule
AnnualCertificated salary schedule and benefits filed with CDE for statewide salary reporting.
CDE J-200 Instructions
J-90 Certificated Salary Report
AnnualCertificated salaries, benefits, and class size for statewide comparison.
CDE J-90 Instructions
P-1 / P-2 / P-Annual Attendance (ADA) Reports
Three times annually (Jan / Apr / Jul)Average Daily Attendance principal apportionment certifications driving LCFF.
EC §41601
LCAP & Budget Overview for Parents
Annual (by July 1)Local Control and Accountability Plan with three-year goals, actions, and expenditures.
EC §52060-52077
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F.
2 CFR 200.510
Indirect Cost Rate Proposal (ICR)
AnnualCDE-approved indirect cost rate for federal grant charging.
EC §38101 / CDE ICR Procedures
GANN Limit / Appropriations Limit
AnnualArticle XIIIB appropriations limit calculation adopted by board.
Cal. Const. Art. XIIIB; EC §42132
CalPADS Year-End Submissions
AnnualStudent-level data feeds linked to LCFF unduplicated count and federal reporting.
EC §60900
California-specific compliance
- California uses the Local Control Funding Formula (LCFF) — base grant per ADA plus supplemental and concentration grants for English learners, low-income, and foster youth (the 'unduplicated count'). LCFF replaced revenue limits and most categoricals in 2013 (AB 97).
- Every LEA must adopt a Local Control and Accountability Plan (LCAP) describing how it spends supplemental/concentration funds; the LCAP is approved by the board and the county office of education in tandem with the budget.
- STRS (CalSTRS) covers certificated employees and PERS (CalPERS Schools Pool) covers classified — both are cost-sharing multiple-employer pensions reported under GASB 68/75. Districts must record their proportionate share of net pension liability and OPEB liability.
- Cash basis is permitted for interim accounting but Unaudited Actuals must be on modified accrual for governmental funds and full accrual for proprietary funds (GASB 34).
- Property tax revenues flow through the county auditor; districts should reconcile P-1/P-2 certifications to county tax-roll postings monthly. Excess ERAF and basic-aid (community-funded) districts have unique LCFF calculations.
- Mello-Roos Community Facilities Districts (CFD) and Developer Fees (Fund 25) are restricted to school-facility construction and must not commingle with operating funds.
- Routine Restricted Maintenance Account (RRMA) requires districts to deposit a minimum 3% of total General Fund expenditures into Resource 8150 each year (Education Code §17070.75).
- Prop 39 Energy Efficiency funds, Prop 51 facility bonds, and the State School Facility Program (Fund 35) all require separate SACS resource codes and OPSC submissions.
- California participates in the federal E-Rate program; districts file Form 471 with USAC and must reconcile to SACS Resource 8150-series.
- GASB 84 fiduciary classification: most ASB/student body funds are now reported as Special Revenue Fund 08 (because the principal exercises administrative involvement) rather than custodial, unless the activity truly belongs to students.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Oregon, Nevada, Arizona, Washington. See all 50 states →
California districts can run on Spire today.
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