Maine · Maine DOE
K-12 accounting software built for Maine districts.
Spire Ledgers ships pre-configured for Maine Department of Educationcompliance — the Accounting Handbook for Maine School Administrative Units (Model Chart of Accounts) (2025 Accounting Handbook for Maine SAUs) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Maine during onboarding.
Account-code structure (Maine DOE)
Maine DOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | var | Source / legal restriction of money — General Fund, Special Revenue (federal grants, food service), Capital Projects, Debt Service, Adult Education, and CTE Region funds. | Maine Accounting Handbook (Fund Type) |
| Function | 4 | NCES Handbook 2R2 activity classification: 1000 Instruction (Regular, Special Ed, CTE, Adult), 2000 Support Services (Pupil, Instructional Staff, General Admin, School Admin, Operations & Maintenance, Pupil Transportation, Central), 3000 Operation of Non-Instructional Services, 4000 Facilities Acquisition & Construction, 5000 Other Outlays / Debt Service. | Maine Model Chart of Accounts |
| Object | 3 | Object of expenditure: 100 Salaries, 200 Employee Benefits, 300 Purchased Professional & Technical Services, 400 Purchased Property Services, 500 Other Purchased Services, 600 Supplies, 700 Property/Equipment, 800 Other Objects, 900 Other Items. | Maine Model Chart of Accounts (Object) |
| Program | var | Educational program area aligned with EPS budget categories — Regular Instruction, Special Education, Career & Technical Education, English Learners, Gifted & Talented, Alternative Education, Adult Education. | Maine Accounting Handbook / EPS Budget Categories |
| Location | var | Optional school-building identifier used for ESSA per-pupil expenditure and EF-M-46 reporting. | — |
Fund registry
Spire ships a complete, audit-ready fund registry for Maine — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
20-A M.R.S.A. §1485
Food Service / Child Nutrition (NSLP)
Federal Special Revenue (Title I, IDEA, Title II/III/IV, Perkins)
ESSER / ARP Federal Relief
State Grants Special Revenue
Adult Education Fund
20-A M.R.S.A. Ch. 315
CTE Region / Career & Technical Center Fund
20-A M.R.S.A. Ch. 313
Capital Projects Fund (School Construction)
20-A M.R.S.A. Ch. 606-B subch. 4 (State School Construction)
Debt Service Fund
Enterprise Fund (e.g., self-supporting Adult Ed / Bookstore)
Internal Service Fund
Private-Purpose Trust (Scholarships)
Student Activity / Custodial Fund
Required reports
Every Maine DOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
EF-M-46 Annual Financial Data Report
AnnualYear-end financial report submitted in NEO by SADs, RSUs, CSDs, and Municipal SAUs reporting actual revenues and expenditures by fund, function, and object.
EF-M-46V CTE Region Annual Financial Report
AnnualCTE Region variant of the EF-M-46 submitted in NEO by Maine's career & technical education regions.
Annual Budget Upload (Revenue & Expenditure Files)
Annual (due August 15)Budget Revenue and Budget Expenditure files uploaded to the Maine Education Financial System (MEFS) for each SAU prior to the start of the fiscal year.
ED 279 — Essential Programs & Services Subsidy Calculation
Annual (preliminary winter; final spring)Detailed EPS calculation of state and local share of education costs by SAU. Six-section report driving General Purpose Aid (GPA) distribution.
20-A M.R.S.A. Ch. 606-B (§§15671 et seq.)
Annual School Budget Public Hearing & Validation Referendum
AnnualPublic budget meeting plus validation referendum (RSUs) following the budget format required by 20-A M.R.S.A. §15693.
20-A M.R.S.A. §15693 / §1486
ESSA Per-Pupil Expenditure (PPE) Report
AnnualSchool-level per-pupil expenditure published under ESSA derived from EF-M-46 location data.
ESSA §1111(h)(1)(C)(x)
F-33 School-Level Finance Survey
AnnualU.S. Census Bureau / NCES F-33 finance survey populated from EF-M-46 data.
20 USC §9543
Single Audit / Schedule of Expenditures of Federal Awards (SEFA)
AnnualUniform Guidance Single Audit (2 CFR 200 Subpart F) filed by SAUs receiving federal awards.
2 CFR 200.510
Special Education Tuition / Excess Cost (EFS 214)
AnnualNEO module EFS 214 captures special-education tuition expenditures and student-level cost data.
Maine-specific compliance
- Maine SAUs include School Administrative Districts (SADs), Regional School Units (RSUs), Community School Districts (CSDs), Municipal School Units, and CTE Regions. All file under the same model chart of accounts.
- The Essential Programs & Services (EPS) funding model (20-A M.R.S.A. Ch. 606-B) is the statutory mechanism for setting the minimum sufficient funding level. Beginning FY 2021-22 the state share of K-12 EPS cost is statutorily 55%.
- ED 279 reports are public; preliminary versions are released in winter and final versions following legislative appropriation in spring. They drive General Purpose Aid (GPA).
- Annual budget upload to MEFS (Budget Revenue and Budget Expenditure files) is due August 15 each year; year-end actuals are submitted via the EF-M-46 in NEO.
- Maine's Model Chart of Accounts follows the NCES Handbook 2R2 framework with Maine-specific extensions for Adult Education, CTE Regions, and EPS budget-category alignment.
- Adult Education programs (20-A M.R.S.A. Ch. 315) and CTE Regions (Ch. 313) maintain separately reported sub-funds and are excluded from the K-12 EPS calculation.
- Student Activity / Custodial accounts follow GASB 84 — held FOR students, not BY the SAU — with separate ledgers and dual-signature controls.
- School construction projects are administered through Maine DOE's Major Capital School Construction Program (Title 20-A Ch. 606-B subch. 4) with state debt service support.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: New Hampshire, Vermont, Massachusetts. See all 50 states →
Maine districts can run on Spire today.
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