Louisiana · LDOE
K-12 accounting software built for Louisiana districts.
Spire Ledgers ships pre-configured for Louisiana Department of Educationcompliance — the Louisiana Accounting and Uniform Governmental Handbook (LAUGH) — Bulletin 1929 (Bulletin 1929 (July 2014)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Louisiana during onboarding.
Account-code structure (LDOE)
LDOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | var | Fiscal/accounting entity (governmental, proprietary, or fiduciary). Required on every transaction. | LAUGH p.4 — Account Classification Structure |
| Source | 4 | Revenue source classification (1000 Local, 3000 State, 4000 Federal, 5000 Other Sources). | LAUGH Revenue Codes |
| Function | 4 | Activity for which a service or material is acquired (1000 Instruction, 2000 Support, 3000 Non-Instructional, 4000 Facilities Acquisition, 5000 Other). | LAUGH Function Codes |
| Object | 3 | Service or commodity bought (100 Salaries, 200 Benefits, 300 Purchased Professional/Technical Services, 400 Purchased Property Services, 500 Other Purchased Services, 600 Supplies, 700 Property, 800 Other Objects, 900 Other Uses of Funds). | LAUGH Object Codes |
| Balance Sheet Account | var | Asset/liability/fund-balance classification on balance-sheet transactions. | LAUGH Balance Sheet Codes |
Fund registry
Spire ships a complete, audit-ready fund registry for Louisiana — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund (chief operating fund — only one per LEA)
LAUGH Governmental Funds §1
Special Revenue — ESEA/NCLB (Titles I, II, III, IV, etc.)
LAUGH Governmental Funds §2.A.a
Special Revenue — IDEA / Special Education
LAUGH Governmental Funds §2.A.b
Special Revenue — Other Federal (Adult Ed, Perkins CTE, Head Start)
LAUGH Governmental Funds §2.A.c
Special Revenue — School Food Service / Child Nutrition (NSLP, SBP, after-school snacks)
LAUGH Governmental Funds §2.B.a
Special Revenue — Other State/Local Dedicated Revenue
LAUGH Governmental Funds §2.B.b
Capital Projects Fund (major capital acquisition or construction)
LAUGH Governmental Funds §3
Debt Service Fund (long-term debt principal and interest)
LAUGH Governmental Funds §4
Permanent Fund (legally restricted; only earnings expendable)
LAUGH Governmental Funds §5
Enterprise Fund (cost-recovery business-type activities)
LAUGH Proprietary Funds §6
Internal Service Fund (employee benefits, risk pools, fleet)
LAUGH Proprietary Funds §7
Private-Purpose Trust Fund
LAUGH Fiduciary Funds §8.c
Pension Trust Fund (local employee benefit plans)
LAUGH Fiduciary Funds §8.a
Investment Trust Fund (external portion of pooled investments)
LAUGH Fiduciary Funds §8.b
Agency / Custodial Fund (student activities, taxes for other governments)
LAUGH Fiduciary Funds §9
Required reports
Every LDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (AFR)
AnnualGAAP fund-level statements submitted to LDOE; Table I of the AFR is built from fund financial statements.
LAUGH p.9 / LAC 28:XLI
Audited Basic Financial Statements
AnnualGovernment-wide and fund statements filed with the Louisiana Legislative Auditor's Office (LLA).
La. R.S. 24:513 / LAUGH p.9
Agreed-Upon Procedures (AUP) — BESE Schedule
AnnualAUP engagement covering specific compliance areas dictated by the Board of Elementary and Secondary Education.
BESE Bulletin 119 / LDOE Fiscal Review Guidance
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F.
2 CFR 200.510
Minimum Foundation Program (MFP) Settle-Up
AnnualFinal MFP allocation true-up based on October 1 / February 1 student counts.
La. Const. Art. VIII §13 / BESE MFP Resolutions
Salary Schedule Filing
AnnualLEA salary schedules filed with LDOE for compliance with the MFP.
La. R.S. 17:418
Indirect Cost Rate Proposal (ICRP)
AnnualRestricted/unrestricted indirect cost rates negotiated with LDOE for federal grants.
LDOE Federal Programs ICRP
Louisiana-specific compliance
- LAUGH (Bulletin 1929) is incorporated by reference at LAC Title 28, Part XLI. It is the sole authoritative chart of accounts for Louisiana parish/city school boards.
- Louisiana governmental funds use modified-accrual basis; proprietary and fiduciary funds use full accrual. Government-wide statements use full accrual per GASB 34.
- LAUGH does not prescribe a fixed numeric fund-code list — each LEA assigns its own numeric fund codes within the LAUGH fund-type categories. The function (4-digit) and object (3-digit) codes ARE prescribed and must match LAUGH exactly.
- Function code families: 1000 Instruction (incl. 1410 Co-Curricular, 1700 Community/Junior College Programs), 2100 Pupil Support, 2200 Instructional Staff, 2300 General Administration, 2400 School Administration, 2500 Business, 2600 Operations & Maintenance, 2662 Security, 2700 Student Transportation, 2800 Central Services, 2900 Other Support, 3100 Food Services, 3200 Enterprise Operations, 4000 Facilities Acquisition & Construction, 5100 Debt Service.
- Object code families: 100 Salaries, 200 Employee Benefits, 300 Purchased Professional/Technical Services, 400 Purchased Property Services, 500 Other Purchased Services, 600 Supplies, 700 Property, 800 Other Objects, 900 Other Uses of Funds.
- Minimum Foundation Program (MFP) is the constitutional state-aid formula adopted annually by BESE and approved by the Legislature.
- Retirement systems: TRSL (Teachers' Retirement System of Louisiana) for certified staff and LSERS (Louisiana School Employees' Retirement System) for support staff; on-behalf-of payments are recorded under object 200 series.
- Louisiana Legislative Auditor (LLA) maintains a separate Chart of Accounts for general local government; LEAs report to LDOE under LAUGH but the audit is filed with LLA.
- GASB 84 reclassified former student-activity agency funds: most are now Custodial Funds; some move to Special Revenue if the district has administrative control over use.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Texas, Arkansas, Mississippi, Alabama. See all 50 states →
Louisiana districts can run on Spire today.
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