Indiana · IDOE
K-12 accounting software built for Indiana districts.
Spire Ledgers ships pre-configured for Indiana Department of Educationcompliance — the Accounting and Uniform Compliance Guidelines Manual for Indiana Public School Corporations (SBOA) / Form 9 (School Bulletin (issued semiannually by SBOA)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Indiana during onboarding.
Account-code structure (IDOE)
IDOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 4 | Four-digit fund number identifying the source/legal restriction (e.g. 0101 Education Fund, 0300 Operations Fund). 1000-2999 local, 3000-3999 state, 4000-7999 federal, 8000-9999 clearing. | SBOA Uniform Compliance Guidelines Manual, Chapter 4 — Funds |
| Account / Receipt | 4 | Receipt (revenue) or expenditure account classification — source of revenue or type of expense. | SBOA Manual, Chart of Accounts Crosswalk |
| Object Code | 3 | Type of expenditure (e.g. salaries, benefits, supplies, capital outlay) per SBOA prescribed object classification. | SBOA Manual — Object Account Codes |
| Program | 3 | Program/cost-center classification used to track program-specific expenditures (Form 9 reporting). | SBOA Manual / IDOE Form 9 Specifications |
| Location | 3 | School/building location code assigned by IDOE; supports school-level financial reporting under ESSA. | IDOE Form 9 Financial Transparency File |
Fund registry
Spire ships a complete, audit-ready fund registry for Indiana — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
Education Fund
IC 20-40-2; SBOA Manual
Debt Service Fund
IC 20-40-9; SBOA Manual
Operations Fund
IC 20-40-18; SBOA Manual
Referendum Tax Levy Fund (Operating)
IC 20-46-1; SBOA Manual
School Safety Referendum Tax Levy Fund
IC 20-46-9; SBOA Manual
Capital Projects (Bond Proceeds) Fund
SBOA Manual; bond-issue / lease-financing proceeds
School Lunch Fund
SBOA Manual
Curricular Materials Rental Fund
SBOA Manual; IC 20-26-12
Self-Insurance / Local Funds (1000-2999)
SBOA Manual — local funds 1000-2999 series
Scholarship Trust Fund
SBOA Manual; Funds 2700-2799 reserved for scholarships
State Grants (3000-3999)
SBOA Manual — Indiana state-grant fund range
Federal Grants (4000-7999, e.g. Title I, IDEA, Perkins, ESSER)
SBOA Manual — federal-grant fund range
Clearing/Payroll Withholding Funds (8000-9999)
SBOA Manual — clearing-fund range
Required reports
Every IDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Form 9 — Biannual Financial Report
Semiannual (Jan 31 / Jul 31)Receipt, expenditure, and cash-balance data for each fund, submitted to IDOE Office of School Finance.
IDOE Office of School Finance; SBOA Manual
Annual Financial Report (AFR / Form 100R)
AnnualComprehensive AFR submitted via Indiana Gateway for Governmental Units; certifies internal-control standards adoption.
IC 5-11-1-4; SBOA
Annual SBOA Audit / Compliance Examination
Annual or biennial (by SBOA)Independent examination by SBOA (or approved private examiner for charter schools) of accounting records and compliance with the Uniform Compliance Guidelines.
IC 5-11-1-9
Single Audit / Schedule of Expenditures of Federal Awards (SEFA)
AnnualUniform Guidance 2 CFR 200 Subpart F federal-award compliance.
2 CFR 200.510
Form 9 Financial Transparency File
Monthly or six-monthDetailed expenditure data submitted to IDOE for school-level transparency reporting.
IDOE Form 9 Financial Transparency File specifications
Annual Budget — Form 1 / Form 4B
Annual (Aug-Nov)Adopted budget, tax levies, and rates filed with the Department of Local Government Finance (DLGF) via Gateway.
IC 6-1.1-17; DLGF
Capital Projects Plan / Bus Replacement Plan / School Safety Plan
AnnualThree-year plans adopted by the school board and posted to Gateway alongside Notice to Taxpayers.
IC 20-40-18; IC 20-27-4; IC 20-26-18.2
1750 Property-Tax Cap Loss Notice (Circuit Breaker)
AnnualReporting of property-tax revenue lost due to constitutional tax caps; filed with DLGF.
IC 6-1.1-20.6
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted indirect cost rates negotiated with IDOE for federal grant recovery.
2 CFR 200 Subpart E; IDOE
Indiana-specific compliance
- HEA 1009 (2017) restructured Indiana school-corporation funds effective January 1, 2019: the Education Fund (0101) replaced the General Fund and is the exclusive fund for student-instruction expenses; the Operations Fund (0300) consolidates the former Capital Projects, Transportation Operating, and Bus Replacement funds.
- Per IC 20-40-2-6, transfers from the Education Fund to the Operations Fund are allowed after authorization by the governing body in a public meeting; an 'Excessive Education Fund Transfer List' is maintained when transfers exceed the target percentage.
- Fund-number ranges by source: 1000-2999 local funds (self-insurance, donations, local grants), 3000-3999 Indiana state grants, 4000-7999 federal grants (Title I, IDEA, Perkins, ESSER), 8000-9999 clearing funds (payroll-withholding 'in-and-out' accounts).
- Funds 2700-2799 are reserved by SBOA exclusively for scholarship accounts; ECA-funded scholarships must be transferred to the corporation level before disbursement to the institution.
- Form 9 is filed twice yearly with IDOE Office of School Finance and feeds the federal F-33 / NCES Common Core of Data; the AFR (100R) is filed annually via the Indiana Gateway.
- School corporations are examined by the State Board of Accounts (SBOA) under IC 5-11-1-9; charter schools may use a private examiner under SBOA-approved guidelines but remain subject to the SBOA Uniform Compliance Guidelines.
- Property-tax caps under IC 6-1.1-20.6 (Article 10 §1 of the Indiana Constitution) limit residential tax to 1%, agricultural/other residential to 2%, non-residential to 3% of assessed value — material to Operations Fund and Debt Service Fund revenue projections.
- Extracurricular Account (ECA) — student-activity money — is governed by a separate SBOA manual and is generally classified as custodial under GASB 84 unless the school corporation has administrative control.
- Internal-control standards adopted under IC 5-11-1-27 must be certified at AFR submission; the fiscal officer signs the certification in Gateway.
- Tuition Support (state foundation funding) flows directly to the Education Fund and is the dominant General-Fund-equivalent revenue source; Operations Fund revenue is primarily local property-tax levy.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Illinois, Ohio, Kentucky, Michigan. See all 50 states →
Indiana districts can run on Spire today.
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