Georgia · GaDOE
K-12 accounting software built for Georgia districts.
Spire Ledgers ships pre-configured for Georgia Department of Educationcompliance — the Financial Management for Georgia Local Units of Administration (LUA) Handbook & Uniform Chart of Accounts chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Georgia during onboarding.
Account-code structure (GaDOE)
GaDOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 3 | Source/legal restriction of money (e.g. 100 General, 402 Title I, 600 School Nutrition). | GaDOE Uniform Chart of Accounts — Funds |
| Function | 4 | Activity being performed (e.g. 1000 Instruction, 2100 Pupil Services, 2300 General Administration, 2400 School Administration). | GaDOE Uniform Chart of Accounts — Functions |
| Object | 3 | Service or commodity acquired (e.g. 110 Teachers, 200 Employee Benefits, 610 Supplies, 730 Equipment). | GaDOE Uniform Chart of Accounts — Objects |
| Program | 4 | QBE program (e.g. 1011 Kindergarten, 1041 High School General Ed 9-12, 1320 Pupil Transportation) — drives Direct Instructional Cost (DE420) tests. | GaDOE Uniform Chart of Accounts — Programs |
Fund registry
Spire ships a complete, audit-ready fund registry for Georgia — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
GaDOE COA Fund 100
Consolidated Schoolwide Fund (Title I Schoolwide consolidation)
Debt Service Fund
Capital Projects Fund
Capital Projects Fund — Charter Schools
Capital Outlay — Exceptional Growth
Capital Outlay — School Renovation (Federal)
Federal Consolidated Initiatives — Administration & Schoolwide
Title I
Special Education (IDEA)
Vocational Education — Federal Funded (Perkins)
Title II
Title III
Title IV
Title V
USDA — Fresh Fruits and Vegetable Program
USDA — Summer Food Program
Junior ROTC
Adult Education
GNETS — State and Federal Grants
Permanent Fund
School Nutrition Service Fund
GaDOE COA — School Nutrition
School Nutrition Service Fund — Charter Schools
Internal Service Fund
Enterprise Fund
Expendable Trust Funds
Nonexpendable Trust Funds
Pension Trust Funds
Agency Funds (legacy) / Custodial post-GASB 84
Required reports
Every GaDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
DE046 — Financial Report (Fiscal Year-End)
AnnualLUA's fiscal year-end financial report submitted to GaDOE Financial Review with all expenditures coded to the Uniform Chart of Accounts.
O.C.G.A. §20-2-167; GaDOE LUA Financial Management Handbook
DE420 — Direct Instructional Cost / Expenditure Control Test
AnnualConfirms that Quality Basic Education (QBE) programs spend at least the statutory percentage of earnings on direct instructional costs.
O.C.G.A. §20-2-171; QBE Direct Instructional Cost rule
Annual Financial Report / Audit
AnnualIndependent audit performed by the Georgia Department of Audits and Accounts (DOAA) for school districts; LUAs file the audit and management's MD&A.
O.C.G.A. §50-6-6 (DOAA audit authority)
Salary and Travel Audit (DE100 / Personnel Reports)
AnnualPersonnel and salary data submitted via the Certified/Classified Personnel Information (CPI) cycles to support QBE allotment.
GaDOE Data Collections — CPI
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F schedule; submitted with the audit report.
2 CFR 200.510
Indirect Cost Rate Application
AnnualRestricted/unrestricted indirect cost rates negotiated with GaDOE for federal grants.
GaDOE Federal Programs — Indirect Cost
Capital Outlay Application (Local Facilities Plan)
As-neededState capital outlay funding application for new construction, additions, and renovations.
O.C.G.A. §20-2-260; GaDOE Facilities Services
ESPLOST / SPLOST Annual Report
AnnualEducation Special Purpose Local Option Sales Tax usage report to taxpayers and the local board.
O.C.G.A. §48-8-141
School Nutrition Annual Financial Report
AnnualFund 600 School Nutrition Program revenues and expenditures reconciled with USDA reimbursement data.
GaDOE School Nutrition Program
Georgia-specific compliance
- Each expenditure has an associated Fund, Function, Program, and Object — the four required dimensions of the GaDOE Uniform Chart of Accounts.
- Major function blocks: 1000 Instruction; 2100 Pupil Services; 2210 Improvement of Instructional Services; 2213 Instructional Staff Training; 2220 Educational Media Services; 2230 Federal Grant Administration; 2300 General Administration; 2400 School Administration; 2500 Support Services–Business; 2600 Maintenance & Operation of Plant; 2700 Student Transportation; 2800 Support Services–Central; 2900 Other Support Services; 3100 School Nutrition Program; 3200 Enterprise Operations; 3300 Community Services; 4000 Facilities Acquisition & Construction; 5000 Other Outlays; 5100 Debt Service.
- Quality Basic Education (QBE) program codes (e.g. 1011 Kindergarten, 1021 Primary 1-3, 1031 Middle 6-8, 1041 High School 9-12, 1051 Upper Elementary 4-5) drive the DE420 Direct Instructional Cost test — programs that fail the test are out of compliance with QBE expenditure controls.
- Fund 100 General Fund holds QBE Allotment Sheet earnings and most state-funded grants; Fund 150 is the Title I Schoolwide consolidation vehicle.
- Georgia uses the Department of Audits and Accounts (DOAA) for K-12 audits; the Government-wide statements template (Funds 902 Pension, 904 OPEB) supports the GASB 68/75 net pension/OPEB liability presentation.
- The Teachers Retirement System of Georgia (TRS) and Public School Employees Retirement System (PSERS) On-Behalf Payments are recorded as revenue (3913) and matching expense across functions.
- ESPLOST (Education SPLOST) capital revenues are reported in the Capital Projects fund family (Funds 300/359), with sub-funds tracking each referendum cycle.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Florida, Alabama, South Carolina, Tennessee, North Carolina. See all 50 states →
Georgia districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for GaDOE compliance. Or schedule a 30-minute demo for your business office.