Delaware · DDOE
K-12 accounting software built for Delaware districts.
Spire Ledgers ships pre-configured for Delaware Department of Educationcompliance — the First State Financials (FSF) Account Codes Guidance / OMB Budget and Accounting Policy Manual chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Delaware during onboarding.
Account-code structure (DDOE)
DDOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Business Unit | var | FSF business-unit identifier for the school district or charter LEA in the statewide PeopleSoft system. | FSF Account Codes Guidance |
| Fund | var | Fund identifier in FSF (e.g. General Fund, Special Funds for federal/state grants, Local School District Funds). | FSF Account Codes Guidance; OMB Budget & Accounting Policy Manual |
| Appropriation | var | Appropriation code; governed by FSF Appropriation Ranges & Ledger Groups documentation issued by DDOE/OMB. | FSF Appropriation Ranges & Ledger Groups |
| Account / Object | var | FSF account code identifying the type of revenue or expenditure (salaries, OECs, contractual, supplies, equipment, etc.). | FSF Standard Expenditure Coding |
| School Code | var | FSF school code identifying the building or program-level cost center. | FSF School Codes |
| Project / Grant | var | Project or grant identifier used for federal awards and state-restricted programs. | FSF Account Codes Guidance |
Fund registry
Spire ships a complete, audit-ready fund registry for Delaware — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund — State Share (Divisions I, II, III)
14 Del. C. Chapter 17
Local School District Fund (local property-tax revenue)
Federal Funds (Title I, IDEA, Perkins, ESSER, Child Nutrition, etc.)
FSF Account Codes Guidance
State Categorical / Restricted Funds (e.g. Opportunity Funding, Educator Support)
Cafeteria / Food Service Fund
Capital Projects / Minor Capital Improvement (MCI) Fund
14 Del. C. §1322 (Minor Capital Improvement)
Debt Service Fund
Student Activity / Custodial Fund (GASB 84)
Required reports
Every DDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Audited Financial Statements (GASB 34)
AnnualAudited basic financial statements with MD&A submitted to DDOE and the State Auditor of Accounts.
14 Del. C. §1507
Annual Operating Budget
AnnualLocal board-adopted operating budget; districts and charter LEAs transact through First State Financials.
14 Del. C. Chapter 15
Unit Count Certification
Annual (Sept 30)Statutory September 30 student count that drives Division I personnel units and Division II operating allocations.
14 Del. C. §1703
Education Budget and Financial Transparency Report
AnnualDDOE-published transparency dataset showing district and charter revenues, expenditures, and per-pupil amounts.
DDOE Education Budget and Financial Transparency
ESSA Per-Pupil Expenditure Report
AnnualFederal Every Student Succeeds Act (ESSA) per-pupil expenditures published on the state report card.
ESSA §1111(h)(1)(C)(x)
Schedule of Expenditures of Federal Awards (SEFA) / Single Audit
AnnualUniform Guidance Single Audit (2 CFR 200 Subpart F) for LEAs expending federal awards above the threshold.
2 CFR 200.510
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted indirect cost rates approved by DDOE for federal grant draw-downs.
DDOE Federal Programs
Charter School Financial Performance Framework Submissions
Annual / QuarterlyCharter LEAs submit financial performance metrics (near-term liquidity, sustainability) per their charter agreement and DDOE Charter School Office requirements.
14 Del. C. Chapter 5; DDOE Charter School Performance Framework
Delaware-specific compliance
- Delaware is unique: nearly all school districts and traditional public LEAs transact through the statewide First State Financials (FSF) PeopleSoft Financials instance run by the Department of Finance / Division of Accounting. Charter schools may operate on FSF or on their own systems but still report to DDOE on the FSF chart of accounts mapping.
- Solver replaced the legacy Delaware Budget System (DBS) for budget development and integrates with FSF and PHRST (Payroll Human Resource Statewide Technology).
- State aid is delivered through Division I (personnel units; ~76% of state appropriations), Division II (energy, materials, supplies — flat grants based on units of enrollment), and Division III (equalization, inversely related to local property wealth).
- Unit Count (14 Del. C. §1703) on September 30 drives Division I personnel-unit allocations; an accurate count is critical to LEA budgets.
- Local school district funding requires voter-approved current-expense and capital referenda under Title 14, Chapter 19; Match Tax also affects local revenue.
- Minor Capital Improvement (MCI) projects under 14 Del. C. §1322 are state-funded with a local share; major capital projects use the Certificate of Necessity process and state-local cost share.
- Delaware Public Employees' Retirement System (DPERS) reporting is required for all LEA employees.
- Charter schools are LEAs in Delaware and report directly to DDOE; the DDOE Charter School Office uses a Financial Performance Framework with near-term and sustainability indicators.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: New Jersey, Maryland, Pennsylvania. See all 50 states →
Delaware districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for DDOE compliance. Or schedule a 30-minute demo for your business office.