Spire Ledgers
K-12/Kentucky

Kentucky · KDE

K-12 accounting software built for Kentucky districts.

Spire Ledgers ships pre-configured for Kentucky Department of Educationcompliance — the KDE Uniform Chart of Accounts (Enterprise ERP / Munis) — Chart of Account Segment Descriptions (FY2024-2025 Segment Descriptions (ADA)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Kentucky during onboarding.

Start free trialLive demoKDE Uniform Chart of Accounts (Enterprise ERP / Munis) — Chart of Account Segment Descriptions →

Account-code structure (KDE)

KDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.

SegmentDigitsDescriptionCitation
Fundvar1-3 digit fund identifier (e.g. 1 General, 2 Special Revenue, 21/22/23/25 District/Academy/Student Activity, 310 Capital Outlay, 320 Building, 360 Construction, 400 Debt Service, 51 Food Service).KDE Uniform Chart of Accounts — FUNDS
Unit (Location)3School/location code: 000 District Wide, 001 Central Office, 002-899 KDE-assigned school numbers, 901 Bus Garage, 910 Central Stores/Warehouse.KDE Chart of Accounts — UNIT
Function4Activity classification: 1000 Instruction, 2000 Support Services (2100 Student, 2200 Instructional Staff, 2300 District Admin, 2400 School Admin, 2500 Business, 2600 Plant Operations, 2700 Transportation, 2800 Central), 3000 Operation of Non-Instructional Services, 4000 Facilities Acquisition, 5100 Debt Service, 5200 Fund Transfers.KDE Chart of Accounts — FUNCTION
Program3100-900 program identifier (e.g. 140 SBDM Allocated, 200 Special Programs, 391 Special CTE, 791 Community/Junior College Programs, 855 Summer Food Service).KDE Chart of Accounts — PROGRAM
Instructional Level2Educational level (e.g. 11 Pre-Kindergarten / Head Start, plus elementary, middle, secondary).KDE Chart of Accounts — INSTRUCTIONAL LEVEL
Object40xxx Balance Sheet & Revenue, 01xx-02xx Salaries/Benefits (incl. 0294 Federally Funded Health Care, 0295 Life Insurance), 03xx-04xx Purchased Services, 05xx-06xx Supplies (0630 Food, 0650 Supplies-Technology), 07xx Property, 08xx Other (0820 Judgments).KDE Chart of Accounts — EXPENDITURE OBJECT CODES
Project4Optional/required for grant tracking; 4th character is alpha fiscal-year indicator (A=2014-15, B=2015-16, etc.; H, X, Z reserved by Munis). 7xxx range suggested for District/Student Activity Fund 21/25.KDE Chart of Accounts — PROJECT

Fund registry

Spire ships a complete, audit-ready fund registry for Kentucky — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.

1GENERAL

General Fund

KDE COA — Fund 1

2SPECIAL REVENUE

Special Revenue Fund

KDE COA — Fund 2

21SPECIAL REVENUE

Special Revenue District Activity Fund (Annual)

KDE COA — Fund 21

22SPECIAL REVENUE

Special Revenue District Activity Fund (Multi-Year)

KDE COA — Fund 22

23SPECIAL REVENUE

Special Revenue Academy Fund (Annual)

KDE COA — Fund 23

25SPECIAL REVENUE

Special Revenue Student Activity Fund (Annual)

KDE COA — Fund 25

310CAPITAL PROJECTS

Capital Outlay Fund (SEEK $100/AADA)

KRS 157.420; KDE COA — Fund 310

320CAPITAL PROJECTS

Building Fund (5-Cent Levy / FSPK)

KRS 157.440(b); KDE COA — Fund 320

360CAPITAL PROJECTS

Construction Fund (per project / bond issue)

KDE COA — Fund 360

400DEBT SERVICE

Debt Service Fund

KDE COA — Fund 400

51ENTERPRISE

Food Service Fund (Enterprise)

KDE COA — Fund 51

52ENTERPRISE

Day Care Operations (Enterprise)

KDE COA — Fund 52

54ENTERPRISE

Adult Education Operations (Enterprise)

KDE COA — Fund 54

7000PRIVATE PURPOSE TRUST

Fiduciary Funds — Pension/Investment/Private-Purpose Trust (7000-7999)

KDE COA — Funds 7000-7999

8GENERAL

Governmental Assets / Long-Term Capital Asset Group (Optional)

KDE COA — Fund 8 (optional)

9DEBT SERVICE

Long-Term Debt (Optional)

KDE COA — Fund 9 (optional)

Required reports

Every KDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.

Annual Financial Report (AFR) — STW-GL-2

Annual

MUNIS-generated AFR submitted electronically to KDE; includes balance sheet and revenue/expenditure detail.

KDE EERP / Munis Annual Financial Report Guide

Annual Independent Audit

Annual

Independent CPA audit per KDE-required Audit Contract; uses uniform Contract to Audit Accounts and reports in accordance with the audit contract specifications.

KRS 156.265; KDE Audit Contract & Requirements

Single Audit / Schedule of Expenditures of Federal Awards (SEFA)

Annual

Uniform Guidance 2 CFR 200 Subpart F federal-award compliance audit.

2 CFR 200.510

Tentative Budget

Annual (by May 30)

Initial tentative budget approved by board and submitted to KDE.

KRS 160.470; 702 KAR 3:246

Working Budget

Annual (by Sept 30)

Adopted working budget filed with KDE following final SEEK calculation and tax rate.

KRS 160.470

Draft Budget

Annual (by Jan 31)

Draft budget for the upcoming fiscal year submitted to KDE for review.

KRS 160.470

Tax Rate Submission / Adoption

Annual (Aug-Sept)

Board-adopted property tax rate, with public hearing and recall provisions per HB 44 / KRS 160.470.

KRS 160.470; KRS 132.017

SEEK Web Form Submissions / Indirect Cost Adjustments

Periodic

Support, Education Excellence in Kentucky (SEEK) program data submissions including indirect-cost adjustments based on 2-year-prior AFR.

KRS 157.350; KDE SEEK procedures

Munis AFR Validation Module

Annual

Optional KDE module to reconcile audited AFR, audited balance sheet, and audit report.

KDE District Support

Indirect Cost Rate Proposal

Annual

Restricted (grants) / unrestricted (food service) indirect-cost rates calculated electronically from AFR data.

2 CFR 200 Subpart E; KDE Indirect Cost Guidelines

School Activity Funds (Redbook) Annual Report

Annual

Reporting of school-level activity funds maintained under the KDE Accounting Procedures for School Activity Funds (Redbook) and Munis or third-party software.

702 KAR 3:130 (Redbook)

Kentucky-specific compliance

  • Enterprise ERP (Tyler Munis) is the financial software package used in all Kentucky school districts; KDE prescribes the Uniform Chart of Accounts and provides EERP guides for all districts to ensure consistent reporting.
  • Chart of Accounts segments (in canonical concatenation order): Fund — Unit/Location — Function — Program — Instructional Level — Object — Project. Project codes use a fourth-character alpha fiscal-year indicator (A=2014-15, B=2015-16, ...) and Munis reserves H, X, and Z for system handling.
  • Fund 310 (Capital Outlay) is governed by KRS 157.420 — $100 per Average Daily Attendance (AADA) SEEK allotment restricted to construction, debt service, lease-rental, deficit retirement, and approved expansion/maintenance/insurance/energy uses.
  • Fund 320 (Building Fund / 5-Cent Levy) accounts for the equivalent tax rate of $0.05 required by KRS 157.440(b) for the Facilities Support Program of Kentucky (FSPK); restricted to debt service, new facilities, major renovations, approved land purchase, and energy-conservation measures.
  • Fund 360 (Construction Fund) requires a separate project number per construction/renovation/remodeling project (BG-1 Project Application Form) since it is a multi-year fund.
  • School activity funds are governed by the KDE 'Redbook' (702 KAR 3:130) and may be tracked in Fund 25 (Student Activity, annual) or in third-party software; Project codes 7xxx are KDE's suggested range for District Activity (Fund 21/22) and Student Activity (Fund 25).
  • SEEK (Support, Education Excellence in Kentucky) under KRS 157.310-440 is the foundation funding program; districts file Tentative (May 30), Working (Sept 30), and Draft (Jan 31) budgets with KDE.
  • HB 44 / KRS 160.470 governs property-tax rate setting: the compensating rate is automatic; the 4% revenue-increase rate is subject to recall petition; rates above 4% must be voted on.
  • GASB 84 reclassified former Agency Funds; districts must evaluate each fund for administrative-control criteria. Pension/OPEB liabilities are reported under GASB 68/75 — Kentucky participates in CERS (County Employees Retirement System) for classified staff and TRS (Teachers' Retirement System) for certified staff.
  • Indirect cost rates are calculated electronically by KDE using AFR data from two years prior, with adjustments via the SEEK Indirect Cost Adjustment web form; restricted rate applies to most federal grants, unrestricted rate is used for food service.

Official Kentucky resources

KDE — Fund Balances, Revenues & Expenditures, Chart of Accounts, Indirect Cost Rates →KDE — Chart of Account Segment Descriptions (FY2024-2025) →KDE — Enterprise ERP (Munis) Support and Guides →KDE — Audit Contract Requirements →KASBO — Kentucky Association of School Business Officials →

Related states

K-12 accounting compliance profiles for districts in neighboring states:

Other states: Tennessee, Virginia, West Virginia, Ohio, Indiana. See all 50 states →

Kentucky districts can run on Spire today.

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