District of Columbia · OSSE
K-12 accounting software built for District of Columbia districts.
Spire Ledgers ships pre-configured for Office of the State Superintendent of Educationcompliance — the OSSE Common Financial Reporting Standards (CFRS) / DC PCSB Audit Guidelines chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick District of Columbia during onboarding.
Account-code structure (OSSE)
OSSE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| LEA | var | Local Education Agency identifier — DCPS or one of the DC public charter LEAs authorized by DC PCSB. | OSSE LEA Financial Reporting Application Instructions |
| Campus / School | var | Campus or school identifier; expenditures must be reported at the school level for ESSA per-pupil reporting. | OSSE CFRS; ESSA §1111(h)(1)(C)(x) |
| Expenditure Category | var | CFRS expenditure category (e.g. Salaries, Benefits, Direct Student Expenses, Occupancy, Office, General/Admin, Depreciation, Interest). | OSSE Common Financial Reporting Standards |
| Funding Source | var | Funding source classification (Local UPSFF, Federal Title programs, Federal Child Nutrition, Private/Other). | OSSE Common Financial Reporting Standards |
| At-Risk Indicator | var | Flag for spending tied to the at-risk concentration funding under the Uniform Per Student Funding Formula (UPSFF). | School Financial Transparency Amendment Act of 2020 |
Fund registry
Spire ships a complete, audit-ready fund registry for District of Columbia — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
Local Funds — Uniform Per Student Funding Formula
D.C. Code §38-2901 et seq.
Federal Grants Fund (Title I, IDEA, Perkins, ESSER, etc.)
Child Nutrition Programs (NSLP/SBP)
Private Grants / Philanthropic Funds
Capital Improvement Funds — DCPS (administered through DGS)
Per-Pupil Facility Allowance — Public Charter LEAs
D.C. Code §38-2908
Student Activity / Custodial Fund (GASB 84)
Required reports
Every OSSE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
OSSE LEA Financial Reporting Application (Annual Submission)
Annual (Mar–Apr)Annual submission of prior-year financial expenditure data by every LEA (DCPS and each charter LEA) to OSSE; populates the DC School Report Card and ESSA per-pupil expenditure reporting.
OSSE LEA Financial Reporting Application Instructions
Common Financial Reporting Standards (CFRS) Submission
AnnualBudget and actual expenditures reported across CFRS expenditure categories for DCPS and each charter LEA, by school, with at-risk reporting and optional narrative.
School Financial Transparency Amendment Act of 2020 (Subtitle IV(F) of the FY 2021 Budget Support Act)
ESSA Per-Pupil Expenditure Report
AnnualPer-pupil expenditures published on the DC School Report Card for each LEA and school.
ESSA §1111(h)(1)(C)(x)
DC PCSB Annual Audited Financial Statements (Charter LEAs)
AnnualEach charter LEA submits GAAP-basis audited financial statements by an independent CPA to DC PCSB under DC PCSB Audit Guidelines.
D.C. Code §38-1802.04(c)(11); DC PCSB Audit Guidelines
DC PCSB School Budget Submission (Charter LEAs)
AnnualEach charter LEA submits the current school year's budget and a draft budget for the following school year to DC PCSB.
D.C. Code §38-1802.04
DC PCSB Quarterly Financial Reports (Charter LEAs)
QuarterlyCharter LEAs submit quarterly financial reports (interim financial statements, cash position) to DC PCSB.
DC PCSB Financial Oversight Policy
Single Audit / SEFA
AnnualUniform Guidance Single Audit (2 CFR 200 Subpart F) for LEAs expending federal awards above the threshold.
2 CFR 200.510
DCPS Comprehensive Annual Financial Report (within DC ACFR)
AnnualDCPS financial activity is consolidated into the District of Columbia's government-wide Annual Comprehensive Financial Report (ACFR) issued by the DC Office of the Chief Financial Officer.
DC Office of the Chief Financial Officer (OCFO)
District of Columbia-specific compliance
- DC is dual-natured: it acts as a state (OSSE is the SEA) and as a local jurisdiction. DCPS is a traditional public school system with a single LEA reporting through OSSE; each public charter school is its own LEA authorized and overseen by the DC Public Charter School Board (DC PCSB).
- OSSE administers all federal education funds for the District and is responsible for ESSA per-pupil expenditure reporting for all LEAs (DCPS and charter).
- DC PCSB performs fiscal oversight of charter LEAs separately from OSSE: it reviews annual audited financial statements, approves school budgets, and uses a Financial Performance Framework for ongoing monitoring.
- The Uniform Per Student Funding Formula (UPSFF) under D.C. Code §38-2901 et seq. is the single funding mechanism for both DCPS and DC charter schools, including weighted at-risk concentration funding.
- Charter LEAs receive a Per-Pupil Facility Allowance under D.C. Code §38-2908 in lieu of capital funding (DCPS receives capital appropriations through DC General Services).
- The Common Financial Reporting Standards (CFRS) were established by the School Financial Transparency Amendment Act of 2020 to make DCPS and charter spending comparable across a common set of categories and per-school detail.
- DCPS fiscal year runs October 1 – September 30 (matching the District government); charter LEAs typically use a July 1 – June 30 fiscal year.
- DCPS financials are consolidated into the DC government's ACFR issued by the Office of the Chief Financial Officer; charter LEAs issue their own audited financial statements.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Maryland, Virginia, Delaware, Pennsylvania. See all 50 states →
District of Columbia districts can run on Spire today.
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