Florida · FLDOE
K-12 accounting software built for Florida districts.
Spire Ledgers ships pre-configured for Florida Department of Educationcompliance — the Financial and Program Cost Accounting and Reporting for Florida Schools (Red Book) (2023 Edition) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Florida during onboarding.
Account-code structure (FLDOE)
FLDOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 3 | Fiscal/accounting entity (e.g. 100 General, 4XX Special Revenue, 7XX Internal Service). | Red Book Ch. 4, Funds |
| Function | 4 | Reason the expenditure is made (e.g. 5000 Instruction, 6200 Instructional Media, 7300 School Administration). | Red Book Ch. 4, Functions |
| Object | 3 | Type of goods/services (e.g. 100 Salaries, 200 Employee Benefits, 600 Capital Outlay). | Red Book Ch. 4, Object Codes |
| Facility | 4 | School or cost center where activity occurred. School numbers assigned by FDOE; 9000 series are administrative departments. | Red Book Ch. 4, Facility |
| Program | var | Program cost reporting per s. 1010.20, F.S. (FEFP basic, ESE, ESOL, etc.). Detailed in Red Book chapter 5. | Red Book Ch. 5; s. 1010.20, F.S. |
| Fiscal Year | var | 12-month period to which the annual budget applies. | Red Book Ch. 4, Fiscal Year |
| Grant | 5 | Grant number assigned by FDOE to control reporting of state and federal grant expenditures. | Red Book Ch. 4, Grant |
| Project/Reporting | 5 | Account for expenditures on specific projects funded through grants and on construction projects. | Red Book Ch. 4, Project/Reporting |
Fund registry
Spire ships a complete, audit-ready fund registry for Florida — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
Red Book Ch. 4, Fund 100
Debt Service — SBOE/COBI Bonds
Debt Service — Special Act Bonds
Debt Service — ss. 1011.14 / 1011.15, F.S., Loans
Debt Service — District Bonds
Capital Projects — COBI
Capital Projects — Public Education Capital Outlay (PECO)
Capital Projects — District Bonds
Capital Projects — Capital Outlay & Debt Service (CO&DS)
Capital Projects — Nonvoted Capital Improvement Tax [s. 1011.71(2), F.S.]
Capital Projects — Voted Capital Improvement Fund
Special Revenue — Food Services
Special Revenue — Other Federal Programs
Special Revenue — CRRSA Act ESSER (ESSER II)
Special Revenue — ARP Act ESSER (ESSER III)
Internal Service — Self-Insurance
Internal Service — Other
Investment Trust Fund
Private-Purpose Trust Fund
Pension (and Other Employee Benefit) Trust Fund
School Internal Funds
Custodial Fund
Enterprise — Self-Insurance Consortium
Enterprise — Other Programs
Required reports
Every FLDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Form ESE 145 — Superintendent's Annual Financial Report
AnnualStatutory annual financial report required of every district school superintendent.
Rule 6A-1.0071, F.A.C.; s. 1010.215, F.S.
Form ESE 348 — Report of Financial Data to the Commissioner of Education
AnnualDetailed financial data submission to FLDOE that feeds the state's per-pupil and program-cost reporting.
Rule 6A-1.0071, F.A.C.
Annual Financial Report (AFR)
AnnualUnaudited financial data submitted to FLDOE by Florida school districts; published as the AFR dataset.
FLDOE School District AFR program
District Annual Financial Audit
AnnualAnnual independent financial audit of the district school board filed with the Auditor General.
s. 1010.30, F.S.; s. 218.39, F.S.
Program Cost Report
AnnualDirect + indirect costs aggregated by program (FEFP basic, ESE, ESOL, etc.) on a school-by-school basis.
s. 1010.20, F.S.; Red Book Ch. 5
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance schedule (2 CFR 200 Subpart F).
2 CFR 200.510
Florida Education Finance Program (FEFP) Survey Periods
Quarterly (Surveys 1-4)FTE/student membership and program data submissions used to compute FEFP entitlement.
s. 1011.62, F.S.
School Internal Funds Audit
AnnualAnnual audit of school internal funds (Fund 891).
Rule 6A-1.087, F.A.C.
Truth-in-Millage (TRIM) Compliance Filing
AnnualPublic-notice and budget-adoption filings for the local Required Local Effort (RLE) and discretionary millages.
s. 200.065, F.S.
Florida-specific compliance
- Florida statute requires school-by-school financial reporting (s. 1010.20, F.S.). The Program Cost Report (Red Book chapter 5) attributes direct and indirect costs to FEFP programs at each facility.
- The Red Book is incorporated by reference in Rule 6A-1.001, F.A.C., so its codes are mandatory, not advisory.
- FLDOE does not require direct coding of the third and fourth characters of function codes or the third character of object codes unless specifically listed (Red Book Ch. 4 note).
- Major function blocks: 5000 Instruction, 6100-6500 Instructional Support (Pupil Personnel/Media/Curriculum), 7100 Board, 7200 General Admin, 7300 School Admin, 7400 Facilities Acquisition & Construction, 7500 Fiscal, 7600 Food, 7700 Central Services, 7800 Student Transportation, 7900 Operation of Plant, 8100 Maintenance of Plant, 8200 Administrative Technology, 9100 Community Services, 9200 Debt Service, 9700 Transfers.
- Object code categories: 100 Salaries, 200 Employee Benefits, 300 Purchased Services, 400 Energy Services, 500 Materials & Supplies, 600 Capital Outlay, 700 Other, 900 Other Financing Uses (Transfers).
- Required Local Effort (RLE) millage and discretionary capital improvement millage [s. 1011.71(2), F.S.] feed the Capital Projects fund family (370, 380, etc.).
- ESSER (CARES/CRRSA/ARP) flows are accounted for in Funds 441-446 within Special Revenue.
- Florida Retirement System (FRS) employer contributions and the Health Insurance Subsidy are recorded as employee-benefit object expenditures across all functions.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Georgia, Alabama, South Carolina, North Carolina. See all 50 states →
Florida districts can run on Spire today.
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