K-12/Connecticut

Connecticut · CSDE

K-12 accounting software built for Connecticut districts.

Spire Ledgers ships pre-configured for Connecticut State Department of Educationcompliance — the Uniform Chart of Accounts for Connecticut Public School Districts (filed via Education Financial System / EFS) (EFS (effective FY 2017-18 and later)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Connecticut during onboarding.

Start free trial Live demo Uniform Chart of Accounts for Connecticut Public School Districts (filed via Education Financial System / EFS) →

Account-code structure (CSDE)

CSDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.

Segment	Digits	Description	Citation
Fund	var	Fund / source of money: General Fund, federal grant funds (Title I, IDEA, Title II/III/IV, ESSER), state grant funds (ECS, Special Education Excess Cost), food service, student activity, capital projects, debt service.	CGS §10-10c
Location	var	School building or district office (NCES building number / district code) so per-school F-33 and ESSA per-pupil expenditure can be derived.	EFS Manual
Function	var	Activity classification using NCES Handbook 2R2 categories — 1000 Instruction, 2000 Support Services, 3000 Operation of Non-Instructional Services, 4000 Facilities Acquisition & Construction, 5000 Other Outlays.	EFS Manual / NCES Handbook 2R2
Program	var	Educational program (Regular Education, Special Education, Bilingual/ESL, Career & Technical Education, Adult Education).	EFS Manual
Object	var	Object of expenditure (100 Salaries, 200 Employee Benefits, 300 Purchased Professional & Technical Services, 400 Purchased Property Services, 500 Other Purchased Services, 600 Supplies, 700 Property/Equipment, 800 Other Objects).	EFS Manual / NCES Object
Job Class	var	Personnel job classification (teachers, paraprofessionals, administrators, support staff) used to disaggregate salaries and benefits.	EFS Manual
Subject	var	Subject / curriculum area (e.g., math, science, art) for instructional expenditures.	EFS Manual

Fund registry

Spire ships a complete, audit-ready fund registry for Connecticut — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.

GFGENERAL

General Fund (Town/Board of Education Operating)

CGS §10-222

ECSGENERAL

Education Cost Sharing Grant (ECS)

CGS §10-262f et seq.

SECGSPECIAL REVENUE

Special Education Excess Cost Grant

CGS §10-76g

T1ASPECIAL REVENUE

ESEA Title I, Part A — Improving Basic Programs

T2ASPECIAL REVENUE

ESEA Title II, Part A — Supporting Effective Instruction

T3SPECIAL REVENUE

ESEA Title III — English Learner Education

T4ASPECIAL REVENUE

ESEA Title IV, Part A — Student Support & Academic Enrichment

IDEABSPECIAL REVENUE

IDEA Part B — Special Education

IDEAECSPECIAL REVENUE

IDEA Section 619 — Preschool Special Education

PERKINSSPECIAL REVENUE

Carl D. Perkins V — Career & Technical Education

ESSERSPECIAL REVENUE

ARP / ESSER Federal Relief

NSLPSPECIAL REVENUE

Child Nutrition / National School Lunch Program

CAPCAPITAL PROJECTS

School Construction Capital Projects

CGS §10-282 et seq.

DSDEBT SERVICE

Debt Service Fund (School GO Bonds)

SAFCUSTODIAL

Student Activity Funds

CGS §10-237

Required reports

Every CSDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.

Education Financial System (EFS) Annual Submission

Annual (Sept 1 due date for prepayment grants; EFS opens after FY close)

Single statewide UCOA submission of revenues, expenditures, salaries, and benefits — replaces the legacy ED001, ED001R, and ED001C reports for FY 2017-18 and later. Satisfies state, F-33, and ESSA reporting.

CGS §10-10c

ED141 — Prepayment Grant Statement of Expenditures

Annual (final due Sept 1) with interim filings as required

On-line grant expenditure report filed by recipients of state prepayment education grants. Three types — interim (monthly/quarterly), final-prior-to-June-30, and annual.

ED162 — Non-Certified Staff / Educator Data System

Annual

Staff data submission filed via the CSDE EDS portal capturing non-certified personnel records.

Minimum Budget Requirement (MBR) Worksheet (ED012)

Annual

Town-level worksheet certifying that the local appropriation to the Board of Education meets the MBR floor under CGS §10-262j.

CGS §10-262j

Education Cost Sharing (ECS) Grant Reconciliation

Annual

Reconciliation of ECS payments and town wealth/enrollment data underlying the ECS formula.

CGS §10-262f et seq.

F-33 School-Level Finance Survey

Annual

U.S. Census Bureau / NCES F-33 school district finance survey populated from EFS data.

20 USC §9543

ESSA Per-Pupil Expenditure (PPE) Report

Annual

School-level per-pupil expenditure derived from EFS and published on the state report card.

ESSA §1111(h)(1)(C)(x)

Single Audit / Schedule of Expenditures of Federal Awards (SEFA)

Annual

Uniform Guidance audit (2 CFR 200 Subpart F) for districts receiving federal funds.

2 CFR 200.510

High-Cost Special Education (HCSE) Excess Cost Grant Application

Annual (Dec / Mar / final)

Applications and final expenditures for student-specific reimbursement under CGS §10-76g.

CGS §10-76g

Connecticut-specific compliance

Connecticut General Statutes §10-10c requires CSDE to develop and maintain a Uniform Chart of Accounts (UCOA) and requires every local/regional board of education, RESC, charter school, and CMO to report revenues and expenditures of $500 or more in the aggregate.
EFS replaced the legacy ED001 / ED001R / ED001C end-of-year reports beginning with the 2017-18 fiscal year. Districts may map (crosswalk) their existing local chart to UCOA or convert their underlying ledger to UCOA segment values.
Education Cost Sharing (ECS) is Connecticut's primary equalization aid program; combined with the Minimum Budget Requirement (MBR), it sets the floor for local school appropriations under CGS §10-262j.
Special Education Excess Cost Grant (CGS §10-76g) reimburses districts for costs above 4½× the prior-year average per-pupil expenditure for any single student.
Connecticut public school construction grants are administered under CGS §10-282 with capital project plans approved by the State Department of Administrative Services / School Construction Grants office.
Student Activity Funds operate under CGS §10-237 with separate ledgers, dual-signature checks, and annual reconciliation by the principal.
Charter schools and RESCs (Regional Educational Service Centers) file EFS just as local/regional boards of education do.
Town-side accounts (city/town treasurer) follow the separate OPM Municipal UCOA; the school board's UCOA filing in EFS is distinct from but maps to the town's annual financial report.

Official Connecticut resources

CSDE Education Financial System (EFS) →CSDE Fiscal Services →CGS §10-10c — Uniform System of Accounting →Education Cost Sharing (ECS) / MBR →Connecticut Association of School Business Officials (CASBO) →

Related states

K-12 accounting compliance profiles for districts in neighboring states:

Other states: New York, Massachusetts, Rhode Island, New Jersey. See all 50 states →

Connecticut districts can run on Spire today.

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