Minnesota · MDE
K-12 accounting software built for Minnesota districts.
Spire Ledgers ships pre-configured for Minnesota Department of Educationcompliance — the Uniform Financial Accounting and Reporting Standards (UFARS) Manual (FY 2026 Edition (July 2025)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Minnesota 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 | Self-balancing fiscal entity (e.g. 01 General, 02 Food Service, 04 Community Service). | UFARS Manual Ch. 4-5 |
| Organization/Site | 3 | Districtwide (005), Home School Sites (799), Budgeted Learning Sites (001-997, excl. 005/799), or Tuition Billing Site (998). | UFARS Manual Ch. 1; Minn. Stat. 123B.76 |
| Program | 3 | Activity within a fund — instruction, support services, community education, etc. | UFARS Manual Ch. 1 |
| Finance | 3 | Restricts/identifies a particular state, federal, or grant funding source. Each MDE-funded code carries the warrant description used on aid payments. | UFARS Manual Ch. 1 |
| Object | 3 | What was purchased on an expenditure (Salaries 100, Benefits 200, Purchased Services 300, Supplies/Materials 400, Capital Expenditures 500, Debt Service 700, Other 800). | UFARS Manual Ch. 1 |
| Source | 3 | Origin of revenue (used in revenue accounts in lieu of Object). | UFARS Manual Ch. 8-9 |
| Course | 3 | Subject/course tracking; codes 011-015 used for federal carry-forward funds. | UFARS Manual Ch. 1 |
Fund registry
Spire ships a complete, audit-ready fund registry for Minnesota — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
UFARS Ch. 4
Food Service Fund
UFARS Ch. 4
Community Service Fund
UFARS Ch. 4
Building Construction Fund
UFARS Ch. 4
Debt Service Fund
UFARS Ch. 4
Trust Fund
UFARS Ch. 4
Custodial Fund
UFARS Ch. 4 (GASB 84)
Internal Service Fund
UFARS Ch. 4
Postemployment Benefits Revocable Trust Fund
UFARS Ch. 4
Postemployment Benefits Irrevocable Trust Fund (OPEB)
UFARS Ch. 4
Postemployment Benefits Debt Service Fund
UFARS Ch. 4
Required reports
Every MDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Audited Final UFARS Data Submission
Annual (Nov 30)Audited UFARS data file submitted to MDE following the external CPA audit.
Minn. Stat. 123B.77 subd. 3
Fiscal Compliance Table Data Submission
Annual (Nov 30)Companion submission to Audited UFARS verifying compliance with reserved/restricted balance requirements.
UFARS Manual Overview Part D
Annual Audit Report
Annual (Dec 31)Yellow Book + Single Audit + Minnesota Legal Compliance Guide audit, including UFARS compliance assurance and any Corrective Action Plan.
Minn. Stat. 123B.77; OSA Legal Compliance Guide
Preliminary (Unaudited) UFARS Submission
Annual (Aug-Sep)Year-end UFARS data filed before audit to support state aid runs.
UFARS Manual Overview
Budget / Truth-in-Taxation Notice
AnnualAdopted budget posted with prior-year actuals and projected fund balances; TNT hearing required for proposed levy.
Minn. Stat. 123B.10; 275.065
MARSS Submissions (A/B/C)
Multiple (Sep, Nov, Dec, Jan, EOY)Minnesota Automated Reporting Student System — enrollment/attendance feeding general education revenue calculations.
MARSS Reporting Instructions
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / 2 CFR 200 Subpart F federal award schedule submitted with the audit.
2 CFR 200.510
Special Education EDRS / Excess Cost Report
AnnualSpecial education expenditure reporting that drives state special-education aid.
Minn. Stat. 125A.76
Minnesota-specific compliance
- Modified accrual basis is required for governmental funds; cash basis is not acceptable for budgeting, accounting, or reporting (Minn. Rule 3545.0008).
- Funds 01, 02, and 04 are 'Operating Funds' for state reporting; Funds 06, 07, and 47 are 'Non-Operating'; Funds 08, 18, and 45 are Fiduciary; Funds 20 and 25 are Proprietary; 98/99 are Account Groups (General Fixed Assets / General Long-Term Debt).
- Object code blocks: 100 Salaries, 200 Employee Benefits, 300 Purchased Services, 400 Supplies & Materials, 500 Capital Expenditures, 700 Debt Service, 800 Other Expenditures.
- Districts must report site-based data — every revenue and expenditure carries an Org/Site code (Districtwide 005, Home School 799, Budgeted Learning Sites 001-997, Tuition Billing 998).
- GASB 84 (effective FY2020 in MN per Minn. Stat. 123B.49): student activities formerly 'Not Under Board Control' must now be reported in Fund 01 General Fund, Finance Code 301 Extracurricular Activities, with Balance Sheet Account 401 Restricted/Reserved for Student Activities.
- Audited UFARS submission, Fiscal Compliance Table, and audit report all submitted through MDE's UFARS Year-End Reporting System; financial audits and findings must be approved by the LEA's board prior to submission.
- MDE certifies a list of administrative software vendors under Minn. Stat. 125B.05; only certified vendor outputs are accepted for UFARS submission.
- Federal audit findings receive a separate Management Decision letter from MDE; LEAs must include a Corrective Action Plan (CAP) numbered FY-N (e.g. 2025-1) in the audit report.
- Charter schools, cooperative districts, area learning centers, private alternative schools, and approved nonpublic schools all report through UFARS in addition to traditional school districts.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Wisconsin, Iowa, North Dakota, South Dakota. See all 50 states →
Minnesota districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for MDE compliance. Or schedule a 30-minute demo for your business office.