Idaho · SDE
K-12 accounting software built for Idaho districts.
Spire Ledgers ships pre-configured for Idaho State Department of Educationcompliance — the Idaho Financial Accounting Reporting Management System (IFARMS) Manual (Updated 05/01/2023) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Idaho during onboarding.
Account-code structure (SDE)
SDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 3 | Self-balancing fiscal entity (e.g. 100 General M&O, 257 IDEA Part B, 290 Child Nutrition, 310 Bond Redemption, 410 Capital Construction). | IFARMS — Funds |
| Account | 6 | Six-digit account: 100000 Assets, 200000 Liabilities, 300000 Equity, 400000 Revenue, 500000-900000 Expenditure (functions/programs). Object codes append at end (100 Salaries, 200 Benefits, 300 Purchased Services, 400 Supplies, 500 Capital, 600 Debt, 700 Insurance/Judgments, 800 Transfers/Other). | IFARMS — Coding Structure |
| Location (Cost Center) | 3 | Optional school/building identifier; recommended for ESSA per-pupil expenditure reporting. | IFARMS — Cost Center Location Codes |
| Project / Subject Matter | 3 | Optional grant/project identifier — used to track restricted federal/state funds and curriculum subject matter. | IFARMS — Subject Matter/Project Codes |
| Fiscal Year | 2 | Optional 2-digit fiscal-year identifier appended to the account string. | IFARMS — Fiscal Year Code |
Fund registry
Spire ships a complete, audit-ready fund registry for Idaho — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General M&O Fund
IFARMS — Governmental Funds
Federal Forest Reserve Fund
Student Activity (local special projects)
School Building Maintenance Fund (Student-Occupied)
Driver Education — State
Professional Technical — State
Technology — State
Substance Abuse — State
ESSER III (ARPA)
Title I-A, ESSA — Improving Basic Programs
Title I-C, ESSA — Education of Migratory Children
ESSER II (CRRSA)
Title I-D, ESSA — Neglected & Delinquent Children
IDEA Part B (611 School-Ages 3-21)
IDEA Part B (619 Pre-School Ages 3-5)
School-Based Medicaid
Title IV-A, ESSA — Student Support & Academic Enrichment
Title V-B, ESSA — Rural Education Initiative
Perkins V — Professional-Technical Act
Title VII-A — Indian Education
Johnson-O'Malley
Title III, ESSA — English Language Acquisition
Title II-A, ESSA — Supporting Effective Instruction
Title IV-B, ESSA — 21st Century Community Learning Centers
Child Nutrition Fund
Bond Interest and Redemption Fund
Idaho Code §33-802
Capital Construction Projects Fund
Plant Facilities Reserve Fund
Idaho Code §33-804
Plant Facilities — Bus Depreciation
Plant Facilities — Lottery
School District Facilities Property Tax Relief Fund
Insurance Adjustment Fund
Enterprise Fund
Internal Service Fund
Expendable Trust Fund
Non-Expendable Trust Fund (Permanent)
Private Purpose Trust Fund
Required reports
Every SDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (Statement of Financial Condition)
Annual (by Oct 31)Combined balance sheet, statement of revenues/expenditures, capital-asset detail and bond-issue activity for all funds. Submitted to SDE within 120 days of fiscal year end.
Idaho Code §33-701(5)
Independent Audit Report
Annual (by Nov 10)Full audit performed under GAAS by independent CPA covering all funds including student activity. Filed with SDE and Legislative Services Office.
Idaho Code §33-701(6)
Single Audit (Schedule of Expenditures of Federal Awards)
AnnualRequired when federal expenditures exceed the 2 CFR 200 Subpart F threshold; covers compliance with EDGAR and Uniform Guidance.
2 CFR 200.500
Adopted Budget & Public Hearing
Annual (Jul)Public hearing ≥10 days notice; budget adopted at the annual July meeting or within 14 days; one signed copy filed with SDE within 21 days.
Idaho Code §33-801; §33-510
Monthly Financial Report (General M&O)
MonthlyMinimum monthly trial balance and revenue/expenditure report to the board of trustees; IFARMS recommends reporting all funds monthly.
IFARMS Manual — Monthly Reporting
Average Daily Attendance (ADA) Reporting
Best 28-week / TermDrives state foundation aid under Idaho's Public School Support Program; submitted through SDE attendance applications.
Idaho Code §33-1002
Indirect Cost Rate Proposal
AnnualSDE-approved restricted/unrestricted rates for federal grant draw-downs.
SDE Public School Finance — Indirect Cost
ESSA Per-Pupil Expenditure (PPE) Report
AnnualSchool-level per-pupil expenditures derived from IFARMS Cost Center Location coding.
ESSA §1111(h)(1)(C)(x)
Plant Facilities Levy / Bond Reporting
AnnualReporting of voter-approved plant-facility levies and bond proceeds and uses.
Idaho Code §33-804; §33-802
Idaho-specific compliance
- Idaho's IFARMS designates four 'major funds' for audit reporting purposes regardless of size: General, School Lunch (Child Nutrition 290), Debt Service (310), and Capital Projects (410+).
- Only the 3-digit Fund and 6-digit Account code are required for reporting to SDE; the 3-digit Location, 3-digit Project and 2-digit Fiscal Year codes are optional district-defined detail.
- Annual Financial Report is due to SDE on or before October 31; the Audit Report is due no later than November 10. Both follow the July 1 – June 30 fiscal year.
- Non-expendable trust funds were reclassified as Permanent Funds (governmental) per GASB 34/54; expendable trust funds are now Special Revenue funds. Fund 750 was the former 'School Activity Fund' and is now reserved.
- Plant Facilities funds (420 series) are funded by voter-approved levies under Idaho Code §33-804 and may not be co-mingled with the General M&O Fund.
- Charter schools file the same IFARMS-format reports as traditional districts under Idaho Code §33-5208(7) and remain subject to §33-701 audit requirements.
- Idaho Code §33-701 requires a written contract with an independent auditor and full coverage of all funds including student activity funds; the audit must follow GAAS.
- Account 100-512110-101 example from the IFARMS Manual: General Fund (100) — Regular Elementary Instruction (512110) at building 101 — illustrates the canonical 9-digit minimum string.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Washington, Oregon, Montana, Utah. See all 50 states →
Idaho districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for SDE compliance. Or schedule a 30-minute demo for your business office.