Kansas · KSDE
K-12 accounting software built for Kansas districts.
Spire Ledgers ships pre-configured for Kansas State Department of Educationcompliance — the Kansas State Department of Education Accounting Handbook (Current (KSDE School Finance)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Kansas during onboarding.
Account-code structure (KSDE)
KSDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 2 | Self-balancing accounting entity (e.g. 06 General, 08 Supplemental General, 16 Capital Outlay). | KSDE Accounting Handbook §Funds |
| Function | 4 | Activity for which a service is performed (1000 Instruction, 2100 Student Support, 2200 Instructional Support, 2300 General Admin, 2400 School Admin, 2500 Central, 2600 Operations & Maintenance, 2700 Transportation, 3100 Food Service, 4000 Capital Outlay). | KSDE Accounting Handbook §Functions |
| Object | 3 | Service or commodity obtained (100 Salaries, 200 Benefits, 300 Purchased Professional, 400 Purchased Property, 500 Other Purchased, 600 Supplies, 700 Property, 800 Other). | KSDE Accounting Handbook §Objects |
Fund registry
Spire ships a complete, audit-ready fund registry for Kansas — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
K.S.A. 72-5132 et seq.
Federal Funds
Supplemental General Fund (LOB)
K.S.A. 72-5142 (Local Option Budget)
Adult Education
Preschool-Aged At-Risk
Adult Supplemental Education
At-Risk (K-12) Education Fund
Bilingual Education
Virtual Education
Capital Outlay
K.S.A. 72-53,113
Driver Training/Education
Extraordinary School Program
Professional Development
Parent Education
Summer School
Special Education
K.S.A. 72-3422
Career and Postsecondary Education
Gifts & Grants
Special Liability Expense
School Retirement
Special Reserve Fund
KPERS Special Retirement Contribution
Contingency Reserve
Textbook & Student Material Revolving
Activity Fund (District/Co-curricular)
Bond & Interest #1
Bond & Interest #2
No-Fund Warrant
Special Assessment
Special Education Cooperative Fund
Required reports
Every KSDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
USD Budget (Form 150 / Code 99 / Budget at a Glance)
Annual (by Sep 20)Statutory district budget submitted to KSDE through the budget application; posted to County Clerk by Oct 1.
K.S.A. 79-2929; KSDE Budget Information
Annual Statistical Report (18E)
AnnualYear-end statistical and financial data for the district, including revenue, expenditures by function, and personnel.
KSDE 18E User Guide
Annual Audit Report (CPA Audit)
AnnualIndependent CPA audit prepared in accordance with the KMAAG (Kansas Municipal Audit and Accounting Guide).
K.S.A. 75-1122
Single Audit Report
AnnualRequired when federal expenditures meet or exceed the Single Audit threshold (FY-dependent: $750K pre-2024-10-01, $1M after — see 2 CFR §200.501(a)); filed with KSDE and the Federal Audit Clearinghouse.
2 CFR 200 Subpart F
Bond Construction Activity Report
AnnualConstruction-activity disclosure for outstanding bonds.
K.S.A. 72-1167
Capital Outlay State Aid Application
AnnualApplication for state aid on the local Capital Outlay (Fund 16) levy.
K.S.A. 72-53,113
RNR Notice of Hearing (Revenue-Neutral Rate)
AnnualPublic hearing notice if the district exceeds the revenue-neutral mill rate.
K.S.A. 79-2988
KPERS Reports
Monthly/AnnualKansas Public Employees Retirement System contribution and member-data reports.
K.S.A. 74-4901 et seq.
Kansas-specific compliance
- Coding structure is FUND (2) → FUNCTION (4) → OBJECT (3) — minimum 9 characters; districts may add supplementary numeric codes for program, fiscal year, etc.
- Fund 06 General Fund + Fund 08 Supplemental General (LOB) are funded via the State Aid formula and the Local Option Budget — Fund 08 may not exceed 33% of the General Fund without voter approval.
- Capital Outlay (Fund 16) — local mill-levy fund used for buildings, equipment, and certain technology; receives Capital Outlay State Aid (revenue 3223).
- Bond & Interest Funds (62, 63) are statutory debt service funds tied to specific bond issues; the school district levies a separate mill rate to retire each bond.
- Special Education (Fund 30) and SPED Cooperative (Fund 78) require categorical aid claims; cooperatives serve as fiscal agent for member districts.
- Activity Funds (Fund 56) follow the KSDE School Activity Fund Guidelines — separate from district funds; treasurer reconciles monthly to the district.
- Fund 47 Special Reserve receives transfers from operating funds (revenue codes 1961-1982) for risk management and self-insurance reserves.
- Audits follow the KMAAG (Kansas Municipal Audit and Accounting Guide) issued by the Department of Administration; due to KSDE within 6 months of fiscal year-end.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Missouri, Nebraska, Oklahoma, Colorado. See all 50 states →
Kansas districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for KSDE compliance. Or schedule a 30-minute demo for your business office.