Massachusetts · DESE
K-12 accounting software built for Massachusetts districts.
Spire Ledgers ships pre-configured for Department of Elementary and Secondary Educationcompliance — the End of Year Pupil and Financial Report (EOYR) — Chart of Accounts: Criteria for Financial Reporting (FY25 EOYR) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Massachusetts during onboarding.
Account-code structure (DESE)
DESE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund Source | var | General Fund vs. revolving / special revenue (federal grants, school choice, circuit breaker, food service, student activity, etc.). Reported by column on Schedule 1. | 603 CMR 10.02 |
| Function | 4 | NCES-style activity classification: 1000 Administration, 2000 Instruction, 3000 Other Student Services, 4000 Operations & Maintenance, 5000 Fixed Charges, 7000 Acquisition/Improvement, 8000 Debt Service, 9000 Programs with Other Districts. | EOYR Chart of Accounts |
| Program (Column) | var | Schedule 1 column: 1=Regular Day, 2=Special Education (Ch. 71B / 603 CMR 28.00), 3=Vocational/Technical Day (Ch. 74), 4=Other (Adult Civic, Evening, Vacation, Driver Ed), 5=Undistributed. | EOYR Column Description |
| Object | var | Object-of-expenditure detail (Salaries, Contracted Services, Supplies & Materials, Other, Capital). | EOYR Chart of Accounts |
| Schedule | var | Reporting schedule the line rolls into: Sch. 1 (revenue & expenditure summary), Sch. 3 (school-based instructional), Sch. 18 (collective bargaining), Sch. 19 (current-year budget), Sch. 20 (non-instructional grants). | EOYR Summary of Schedules |
Fund registry
Spire ships a complete, audit-ready fund registry for Massachusetts — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund (School Committee + Municipal Appropriation)
EOYR Schedule 1, Part I-A
School Choice Tuition Revolving (M.G.L. Ch. 76 §12B)
M.G.L. c.76 §12B
Circuit Breaker — Special Education Reimbursement
M.G.L. c.71B §5A
Food Service / National School Lunch (NSLP) Revolving
Athletic Revolving Fund
M.G.L. c.71 §47
ESEA Title I, Part A — Improving Basic Programs
ESEA Title II, Part A — Supporting Effective Instruction
ESEA Title III — English Learner Education
ESEA Title IV, Part A — Student Support and Academic Enrichment
IDEA Part B (240) — SPED Allocation
IDEA Part B (262) — Early Childhood SPED
ARP / ESSER Federal Relief
School Building Authority (MSBA) Reimbursement / Capital Projects
M.G.L. c.70B
Debt Service (Long-term GO Bonds for Schools)
Student Activity Agency Account
M.G.L. c.71 §47
Required reports
Every DESE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
End of Year Pupil and Financial Report (EOYR / EOY24, EOY25)
Annual (due Sept 29)DESE-mandated Excel workbook reporting prior-year revenues and expenditures by function/program (Schedules 1-7), instructional spending by school (Schedule 3), collective-bargaining survey (Schedule 18), current-year budget (Schedule 19), and non-instructional grant spending (Schedule 20).
M.G.L. c.72 §3 / 603 CMR 10.03(11)
Schedule 1 — Revenues & Expenditures Summary
Annual (with EOYR)Revenue from local/state/federal sources (Part I) and expenditures by function and program column (Part II). Drives Net School Spending compliance under Education Reform.
603 CMR 10.02
Schedule 3 — School-Based Instructional Expenditures
Annual (with EOYR)Per-school 2000-series instructional expenditure detail used for ESSA per-pupil expenditure reporting.
EOYR Schedule 3
Schedule 19 — Current-Year School Committee Budget
Annual (with EOYR)Adopted budget for the upcoming/current school year filed alongside prior-year actuals.
EOYR Schedule 19
Net School Spending (NSS) Determination
AnnualDESE-calculated comparison of district NSS to Foundation Budget under Chapter 70 / Student Opportunity Act.
M.G.L. c.70 §§2, 11
Charter School End of Year Financial Report (CSEOYFR)
AnnualSeparate EOYR variant for Commonwealth and Horace Mann charter schools.
ESSA Per-Pupil Expenditure Report (PPE)
AnnualSchool-level per-pupil expenditure published under ESSA §1111(h)(1)(C)(x). Built from EOYR Schedule 3.
ESSA §1111(h)(1)(C)(x)
Schedule of Expenditures of Federal Awards (SEFA) / Single Audit
AnnualUniform Guidance Single Audit (2 CFR 200 Subpart F) filed with the Federal Audit Clearinghouse.
2 CFR 200.510
Department of Revenue Schedule A (Municipal)
AnnualTown/city-side appropriation and expenditure schedule that reconciles to EOYR Schedule 1 city/town columns.
DOR Division of Local Services
Massachusetts-specific compliance
- Reporting basis: modified-accrual for governmental funds (revenues recognized when measurable & available; expenditures when liability is incurred); ESSER funds reported on a cash basis per DESE guidance; multi-year capital projects reported on a cash basis.
- EOYR submission deadline is September 29 each year; the Commissioner may withhold monthly state aid (Chapter 70) for districts that fail to file in acceptable form (603 CMR 10.03(11)).
- EOYR certification requires three signatures: School Committee Chairperson, Superintendent/Director, and Chief Fiscal Officer of the city or town (regional districts excepted on the third).
- Chapter 70 / Student Opportunity Act (Ch. 132 of the Acts of 2019): Foundation Budget categories drive Net School Spending — districts must spend at least 100% of their NSS requirement.
- Function classification follows the federal NCES Handbook 2R2 model adapted by DESE: 1xxx Administration, 2xxx Instruction, 3xxx Other School Services, 4xxx Operations & Maintenance, 5xxx Fixed Charges, 6xxx Community Services, 7xxx Acquisition/Improvement of Fixed Assets, 8xxx Debt Service, 9xxx Programs with Other Districts.
- Charter schools file the separate CSEOYFR; collaboratives file under M.G.L. c.40 §4E with separate audit requirements.
- Student Activity Funds operate under M.G.L. c.71 §47 with annual independent audits and dual-signature controls.
- Massachusetts uses Foundation Budget enrollment categories (rather than ADA) and adjusts for low-income, English learner, and special education incidence under the Student Opportunity Act.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: New York, Connecticut, Rhode Island, New Hampshire, Vermont. See all 50 states →
Massachusetts districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for DESE compliance. Or schedule a 30-minute demo for your business office.