K-12/Mississippi

Mississippi · MDE

K-12 accounting software built for Mississippi districts.

Spire Ledgers ships pre-configured for Mississippi Department of Educationcompliance — the Accounting Manual for School Districts (Mississippi) (Section I rev. 11/29/2022) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Mississippi during onboarding.

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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	4	Source/legal restriction of money (e.g. 1120 District Maintenance).	MDE Accounting Manual §I
General Ledger	7	Asset, liability, fund-balance, revenue or expenditure GL classification.	MDE Accounting Manual §II
Function	3	Activity for which the expenditure is made (e.g. 1110 Regular Programs).	MDE Accounting Manual §III
Program	3	Optional segment — used only in specific instances per MDE.	MDE Accounting Manual §IV
Object	3	Required for expenditures — nature of the item or service purchased.	MDE Accounting Manual §V
Department	3	School/location code; required only with expenditures.	MDE Accounting Manual §VI
Modifier	1	Used for fixed-asset inventory management.	MDE Accounting Manual §VII

Fund registry

Spire ships a complete, audit-ready fund registry for Mississippi — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.

1120GENERAL

District Maintenance Fund

MDE §I

1130GENERAL

Special Education Fund

MDE §I

1140GENERAL

Alternative School Fund

MDE §I

1145GENERAL

At Risk Fund

MDE §I

1840GENERAL

Sixteenth Section Interest Funds

MDE §I Note 5

1993GENERAL

Payroll Clearing Fund

MDE §I

1994GENERAL

Accounts Payable Clearing Fund

MDE §I

2020SPECIAL REVENUE

School Recognition

MDE §I Special Statute

2090SPECIAL REVENUE

Extended School Year

MDE §I Special Statute

2092SPECIAL REVENUE

Workforce Enhancement Training Fund (SB 3011)

MDE §I

2110SPECIAL REVENUE

School Food Service Fund (NSLP/SBP)

MDE §I Note 1

2111SPECIAL REVENUE

Child and Adult Care Food Program Fund (CACFP)

MDE §I Note 1

2112SPECIAL REVENUE

Fruit and Vegetable Program

MDE §I

2211SPECIAL REVENUE

Title I-A Basic

MDE §I Title I

2212SPECIAL REVENUE

Title I, Part D, Subpart 2

MDE §I Title I

2213SPECIAL REVENUE

Title I §1003(a) School Improvement

MDE §I Title I

2240SPECIAL REVENUE

Title I Program Improvement Fund (SIG)

MDE §I Title I

2262SPECIAL REVENUE

Title I-C Migrant

MDE §I Title I

2270SPECIAL REVENUE

Title I-D Neglected and Delinquent

MDE §I Title I

2290SPECIAL REVENUE

Consolidated Administrative Cost Fund

MDE §I

2311SPECIAL REVENUE

Title V — Rural and Low Income

MDE §I Title V

2410SPECIAL REVENUE

Education Enhancement Fund (EEF)

MDE §I

2511SPECIAL REVENUE

EEF Buildings and Buses Fund

MDE §I

2550SPECIAL REVENUE

Title II-A Effective Instruction

MDE §I Title II

2570SPECIAL REVENUE

Title III — English Learners

MDE §I Title III

2598SPECIAL REVENUE

ARP ESSER (Elementary and Secondary School Emergency Relief)

MDE §I ARP

2599SPECIAL REVENUE

ESSER I (CARES Act)

MDE §I CARES

2602SPECIAL REVENUE

ESSER II (CRRSA Act)

MDE §I CRRSA

2611SPECIAL REVENUE

IDEA, Part B Grant Fund

MDE §I IDEA

2620SPECIAL REVENUE

IDEA, Part B Preschool

MDE §I IDEA

2711SPECIAL REVENUE

CTE (Vocational Education) — Basic Fund

MDE §I

2811SPECIAL REVENUE

Title IV-A Student Support and Academic Enrichment

MDE §I Title IV

2812SPECIAL REVENUE

Title IV-B 21st Century Community Learning Centers

MDE §I Title IV

2814SPECIAL REVENUE

Title X-C Education for Homeless Children & Youth

MDE §I

2820SPECIAL REVENUE

Unemployment Compensation Revolving Fund

MDE §I

2830SPECIAL REVENUE

Forestry Escrow Fund

MDE §I

3010CAPITAL PROJECTS

Public School Building Fund (State)

MDE §I

3020CAPITAL PROJECTS

Building Project Fund (Local)

MDE §I

4030DEBT SERVICE

Bond Issues Retirement Fund

MDE §I

4040DEBT SERVICE

MAEP Retirement Fund

MDE §I

4050DEBT SERVICE

School Emergency Assistance Fund

MDE §I

5010ENTERPRISE

Enterprise Fund

MDE §I

6010INTERNAL SERVICE

Internal Service Fund

MDE §I

7210PERMANENT

Sixteenth Section Principal Fund

MDE §I Note 3

7320CUSTODIAL

Custodial (Club) Fund

MDE §I (GASB 84)

7400PRIVATE PURPOSE TRUST

Other Private-Purpose Trust Fund

MDE §I Note 4

Required reports

Every MDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.

Mississippi Student Information System (MSIS) Financial Submission

Annual

District revenue and expenditure data submitted to MDE in the MDE Accounting Manual format.

Miss. Code Ann. §37-61-33 / MDE Accounting Manual

Audited Financial Statements

Annual

GASB 34 government-wide and fund statements submitted with the independent audit; filed with MDE and the Office of the State Auditor.

Miss. Code Ann. §37-9-18

Schedule of Expenditures of Federal Awards (SEFA)

Annual

Single Audit / Uniform Guidance 2 CFR 200 Subpart F.

2 CFR 200.510

Indirect Cost Rate Proposal (ICRP)

Annual

Restricted/unrestricted indirect cost rates negotiated with MDE for federal grants.

MDE Federal Programs ICRP

Mississippi Adequate Education Program (MAEP) Settle-Up

Annual

Final MAEP entitlement true-up after attendance and program reporting.

Miss. Code Ann. §37-151

Sixteenth Section Lands Annual Report

Annual

Statement of receipts/disbursements of Sixteenth Section principal and interest funds.

Miss. Code Ann. §29-3

Mississippi-specific compliance

Mississippi prescribes a 24-digit account code (Fund-GL-Function-Program-Object-Department-Modifier). All districts must use the codes from MDE Accounting Manual Section I; individual fund numbers cannot be altered.
Sixteenth Section Lands: Mississippi is the only state retaining active Sixteenth Section trust lands. Fund 7210-7289 (Principal) is non-expendable; Funds 1840-1899 (Interest) are general-fund recipients of the earnings. Annual reporting under Miss. Code Ann. §29-3 is required.
Mississippi Adequate Education Program (MAEP) is the state K-12 funding formula; Fund 1120 District Maintenance receives the bulk of MAEP entitlement.
Each summer food service program calendar year (Assistance Listing 10.559) must be tracked in its own fund (2127-2139); it cannot be commingled with the regular School Food Service fund (2110).
GASB 84 reclassified former student-activity 'agency' funds: depending on whether the district has administrative involvement, balances move to either Custodial Funds (7320-7399) or General Activity Funds (1150-1839).
PERS/MRS retirement reporting: Mississippi public-school employees participate in the Public Employees' Retirement System of Mississippi (PERS). Employer contributions are recorded against the appropriate function with the prescribed object codes.
Each individual debt issuance must use its own Debt Service Fund within the 4010-4099 ranges (one fund per bond issue).
Federal pandemic relief funds use distinct fund ranges: ESSER I / CARES (2599), ESSER II / CRRSA (2602), and ARP ESSER (2598). All flow through the Single Audit.

Official Mississippi resources

MDE Accounting Manual for School Districts →MDE School Financial Services →MDE Office of Accounting →Mississippi Office of the State Auditor →

Related states

K-12 accounting compliance profiles for districts in neighboring states:

Other states: Alabama, Louisiana, Arkansas, Tennessee. See all 50 states →

Mississippi districts can run on Spire today.

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