Hawaii · HIDOE
K-12 accounting software built for Hawaii districts.
Spire Ledgers ships pre-configured for Hawaii State Department of Educationcompliance — the HIDOE Office of Fiscal Services — Budget Execution & Annual Financial Report (operates within the State of Hawaii Department of Budget & Finance appropriation structure) (Operating Budget biennium (current Executive Budget cycle)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Hawaii during onboarding.
Account-code structure (HIDOE)
HIDOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| B&F Org Code | 2 | Two-letter Department of Budget & Finance organizational code identifying HIDOE within the State of Hawaii executive budget. | State of Hawaii Executive Budget |
| Means of Financing (MOF) | 1 | Funding source category — A General, B Special, N Federal, P Other Federal, R Private Contributions, T Trust, U Interdepartmental Transfer, W Revolving. | State of Hawaii Budget Manual |
| Office | var | HIDOE office or branch (e.g. Office of Fiscal Services, Office of Curriculum and Instructional Design). | HIDOE Office of Fiscal Services |
| HIDOE Program ID (EDN) | 5 | 5-digit program identifier prefixed EDN (e.g. EDN100 School-Based Budgeting, EDN150 Special Education). | Department of Budget & Finance — Program ID Structure |
| Character of Expenditure | var | Object-of-expenditure classification (Personal Services, Other Current Expenses, Equipment, Motor Vehicles, etc.) per State of Hawaii budget manual. | State of Hawaii Budget Manual |
Fund registry
Spire ships a complete, audit-ready fund registry for Hawaii — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Funds (~83.7% of HIDOE expenditure ceiling)
HIDOE Budget Page; State of Hawaii MOF
Special Funds (~3.8% — revenue-generating school activities)
HIDOE Budget Page
Federal Funds (~12% — passed through state)
HIDOE Budget Page
Other Federal Funds (direct federal awards)
FY25 SUPP Operating Budget
Private Contributions
FY25 SUPP Operating Budget
Trust Funds (~0.5% — donations and grants)
HIDOE Budget Page
Interdepartmental Transfers
FY25 SUPP Operating Budget
Revolving Funds
FY25 SUPP Operating Budget
Program ID — School-Based Budgeting (Weighted Student Formula distribution)
FY25 Department of Education — EDN 100
Program ID — Special Education and Student Support Services
FY25 EDN 150
Program ID — Instructional Support
FY25 EDN 200
Program ID — State Administration
FY25 EDN 300
Program ID — School Support (utilities, repairs, food service)
FY25 EDN 400
Program ID — Public Libraries
FY25 EDN 407
Program ID — School Facilities Authority
FY25 EDN 450
Program ID — School Community Services / Adult Education
FY25 EDN 500
Program ID — Charter Schools
FY25 EDN 600
Program ID — Charter School Commission and Administration
FY25 EDN 612
Program ID — Executive Office on Early Learning (EOEL)
FY25 EDN 700
Required reports
Every HIDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial and Single Audit Report
AnnualIndependent audit of HIDOE financial statements coordinated by the State of Hawaii Office of the Auditor; includes the Single Audit (Uniform Guidance).
HRS Chapter 23; 2 CFR 200 Subpart F
Per-Pupil Expenditures Report
AnnualSpending broken down by school-level, complex-level, state-level, and non-school categories (mandated since 2019).
ESSA §1111(h)(1)(C)(x)
Quarterly Fiscal Reports
QuarterlyDepartment-wide expenditure reports posted by the Office of Fiscal Services each fiscal quarter.
HIDOE Office of Fiscal Services
Appropriation Summary Reports
AnnualDetailed appropriation summary by EDN program ID, MOF, and character of expenditure, filed with the Hawaii State Legislature.
HRS Chapter 37 — Executive Budget Act
HIDOE Data Book
AnnualStatewide enrollment, demographic, and financial summary published by the Assessment and Accountability Branch.
HIDOE Strategic Plan / ESSA reporting
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F; included in the Annual Financial and Single Audit Report.
2 CFR 200.510
Capital Improvement Project (CIP) Reports
Annual / BiennialG.O. Bond-funded capital project status filed with Department of Budget & Finance and the Legislature.
HRS Chapter 37 / FY25 SUPP Capital Budget
Hawaii-specific compliance
- Hawaii is the ONLY state where the SEA equals the LEA. HIDOE is a single statewide school district — there are no sub-districts with independent budgets. Geographic 'Complex Areas' (e.g. Honolulu, Central Oahu, Leeward Oahu, Windward Oahu, Hawaii, Maui, Kauai) are administrative units, not fiscal entities.
- Because HIDOE is a state department, it does not have its own chart of accounts in the same sense as a typical LEA — it operates within the State of Hawaii executive-budget structure (Department of Budget & Finance) and reports through HIDOE Office of Fiscal Services.
- HIDOE does not levy local property taxes — General Funds (MOF A) come from the State General Fund (~83.7% of HIDOE resources).
- Charter Schools (EDN 600) and the Charter School Commission (EDN 612) are funded through HIDOE but operate independently under the State Public Charter School Commission per HRS Chapter 302D.
- School Facilities Authority (EDN 450) is the capital construction arm; G.O. Bond appropriations fund CIP projects.
- Weighted Student Formula (WSF): EDN 100 distributes most operating dollars to schools using the WSF student-needs weighting under HRS §302A-1303.6.
- Public Libraries (EDN 407) is the Hawaii State Public Library System, which is administratively part of HIDOE.
- On-behalf-of pension reporting: ERS (Employees' Retirement System of the State of Hawaii) covers HIDOE employees; EUTF (Hawaii Employer-Union Health Benefits Trust Fund) covers post-employment benefits — both reported under GASB 68/75.
- Hawaii is a single statewide LEA; typical LEA configuration concepts (millage, county clerk filing, board of trustees) are not applicable.
- Budget structure is appropriation-based not fund-based in the traditional GASB sense; the Annual Financial Report still presents GASB 34 government-wide and fund statements for Single Audit purposes.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: California, Washington, Oregon, Nevada. See all 50 states →
Hawaii districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for HIDOE compliance. Or schedule a 30-minute demo for your business office.