Michigan · MDE
K-12 accounting software built for Michigan districts.
Spire Ledgers ships pre-configured for Michigan Department of Educationcompliance — the Michigan Public School Accounting Manual (Bulletin 1022) (Appendix – Definitions of Account Codes (January 2023)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Michigan during onboarding.
Account-code structure (MDE)
MDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 2 | Independent fiscal/accounting entity (e.g. 11 General Fund, 25 Food Service). | Bulletin 1022 — Section II Fund Accounting |
| Major Class | 3 | Basic account identifier for assets, liabilities, fund balance, and revenues (1xx Current Assets, 4xx Current Payables, 5xx Long-Term Liabilities, 7xx Fund Balance; revenues 1xx Local, 3xx State, 4xx Federal). | Bulletin 1022 Appendix — Definitions of Account Codes |
| Suffix | 4 | Revenue suffix code identifying the specific revenue source (e.g. 0010 State Aid Foundation, 0120 Special Education, 0140 Title I, 0160 CTE). | Bulletin 1022 Appendix — Revenue Codes |
| Function | 3 | Reason for the expenditure (1xx Instruction, 2xx Support Services, 3xx Community Services, 41x Subgrantee/Flowthrough, 45x Facilities Acquisition, 51x Long-Term Debt Service, 6xx Fund Transfers). | Bulletin 1022 Appendix — Function Codes |
| Object | 4 | What was purchased (1xxx Salaries, 2xxx Benefits, 3xxx & 4xxx Purchased Services, 5xxx Supplies, 6xxx Capital Outlay, 7xxx Other, 82xx Payments to Other Districts). | Bulletin 1022 Appendix — Object Codes |
| Grant Code | 4 | Identifies grant program/funding source (100-399 State, 400-899 Federal, 9xx Local). Required when expending restricted revenue; last digit may track fiscal year. | Bulletin 1022 Appendix — Grant Codes |
| Facility/School | 5 | State-assigned building/administrative-unit code. Required with Functions 11x, 12x, and 24x for ESSA school-level expenditure reporting. | Bulletin 1022 Appendix — Building Codes |
Fund registry
Spire ships a complete, audit-ready fund registry for Michigan — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
Bulletin 1022 Section II
Special Revenue Fund
Bulletin 1022 Section II
Special Education Special Revenue Fund
Bulletin 1022 Section II
Food Service Fund
Bulletin 1022 Section II
Vocational/Career & Technical Education Fund
Bulletin 1022 Section II
Cooperative Activities Fund
Bulletin 1022 Section II
Debt Service Fund
Bulletin 1022 Section II
Capital Projects Fund (incl. Sinking Fund)
Bulletin 1022 Section II
Enterprise Fund
Bulletin 1022 Section II — Proprietary Funds
Trust Fund (Private-Purpose / Permanent)
Bulletin 1022 Section II
Custodial Fund (post-GASB 84, formerly Agency)
Bulletin 1022 Section II — GASB 84
Internal Service Fund
Bulletin 1022 Section II — Proprietary Funds
Required reports
Every MDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Financial Information Database (FID) Submission
Annual (Nov 15 deadline)Comprehensive annual financial data (revenues, expenditures, balance sheet) for all Michigan public school districts, ISDs, and PSAs; uses Bulletin 1022 chart of accounts.
MCL 388.1618; Bulletin 1022
Form SE-4094 — Special Education Transportation Expenditure Report
AnnualTransportation expenditures for Section 52, Section 53a, and regular/vocational pupils.
MDE Office of Special Education / CEPI
Form SE-4096 — Special Education Actual Cost Report
AnnualActual special-education program costs reported via CEPI for state-aid reimbursement.
State School Aid Act §51a; Bulletin 1022
Annual Financial Audit Report
AnnualIndependent GASB-compliant audit of district financial statements; filed with MDE and Michigan Department of Treasury.
MCL 388.1618(4)
Single Audit / Schedule of Expenditures of Federal Awards (SEFA)
AnnualUniform Guidance 2 CFR 200 Subpart F federal-award compliance audit.
2 CFR 200.510
Budget & General Appropriations Act
Annual (by July 1)Board-adopted budget filed prior to fiscal year start; deficit fund balances prohibited.
Uniform Budgeting & Accounting Act (MCL 141.421 et seq.)
Deficit Elimination / Enhanced Deficit Elimination Plan
On-demandRequired when a district reports a deficit fund balance; submitted to MDE/Treasury for approval.
MCL 388.1702
Pupil Membership Count (Fall & Spring)
Bi-annualOctober and February student-count submissions feeding state-aid foundation allowance.
State School Aid Act §6(4)
Transparency Reporting (Section 18(2))
AnnualPublic-website dashboard of revenues, expenditures, debt, salary schedules, and bargaining agreements.
MCL 388.1618(2)
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted indirect-cost rates negotiated with MDE for federal grant cost recovery.
2 CFR 200 Subpart E
Michigan-specific compliance
- Bulletin 1022 (Michigan Public School Accounting Manual) is mandatory for all public school districts, intermediate school districts (ISDs), and public school academies (PSAs). The CEPI Financial Information Database (FID) enforces allowable Function/Object code combinations.
- Modified accrual at the fund level for governmental funds; full accrual at the government-wide level (GASB 34).
- Deficit fund balances are prohibited except in Special Revenue Funds when sufficient General Fund balance exists to cover the deficit; districts with deficits must file a Deficit Elimination Plan with MDE.
- Balance Sheet Major Class: 1xx Current Assets, 2xx Fixed Assets, 4xx Current Payables, 5xx Long-Term Liabilities, 7xx Fund Balance (Restricted/Committed/Assigned/Unassigned).
- Revenue Major Class: 1xx Local, 2xx Non-Educational Entity/Political Subdivision, 3xx State (incl. through another district), 4xx Federal (incl. through state), 5xx Other Transactions, 6xx Fund Transfers; 51x = Local Revenue from Other Districts (tuition, ISD millage).
- Expenditure Function: 1xx Instruction (basic, added needs, adult ed), 2xx Support Services (pupil/staff/district), 3xx Community Services, 41x Subgrantee/Flowthrough, 45x Facilities Acquisition/Construction, 51x Long-Term Debt Service, 6xx Fund Transfers.
- Expenditure Object: 1xxx Salaries, 2xxx Benefits, 3xxx & 4xxx Purchased Services, 5xxx Supplies, 6xxx Capital Outlay, 7xxx Other (debt, interest, depreciation, miscellaneous), 82xx Payments to Other Districts.
- ESSA school-level expenditure reporting requires the 5-digit Building Code on Functions 11x (Instruction), 12x (Added Needs), and 24x (School Administration).
- GASB 84 reclassified former Agency Funds to Custodial (Fund 72); Student Activity Funds are typically custodial unless administrative control and revenue source qualify them as Special Revenue.
- MPSERS (Michigan Public School Employees Retirement System) reporting includes UAAL contributions and Section 147 funding (state contribution to district MPSERS rate stabilization).
- Sinking-fund millage (up to 3 mills, up to 10 years under MCL 380.1212) is recorded in a Capital Projects (4x) fund and is restricted to constructing/repairing buildings, school security, and technology — not operating expenditures.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Ohio, Indiana, Wisconsin, Illinois. See all 50 states →
Michigan districts can run on Spire today.
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