North Dakota · NDDPI
K-12 accounting software built for North Dakota districts.
Spire Ledgers ships pre-configured for North Dakota Department of Public Instructioncompliance — the North Dakota School District Financial Accounting and Reporting Manual (NDSFARM) (November 2024) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick North Dakota during onboarding.
Account-code structure (NDDPI)
NDDPI requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 1 | Single-digit fund-group code (1 General, 2 Special Reserve, 3 Capital Projects, 4 Debt Service, 5 Food Service, 6 Student Activity, 7 Trust & Agency, 8 GLTD, 9 GFA). | NDSFARM Chapter 3 |
| Project/Reporting | 2 | Project or reporting code used to accumulate expenditures by grant or restricted source (e.g. 70 = Title I). | NDSFARM Chapter 3 |
| Instructional Organization | 1 | Level of instruction (e.g. 0 = District-wide, 2 = Elementary, 4 = High School). | NDSFARM Chapter 3 |
| Program | 3 | Plan of activities or program area (e.g. 120 Library, 140 Pupil Transportation). | NDSFARM Chapter 3 |
| Function | 4 | Activity for which a service is performed (e.g. 1100 Regular Instruction, 2320 Executive Admin, 2700 Student Transportation, 3100 Food Service). | NDSFARM Chapter 3 |
| Object/Source | 3 | Type of expenditure (e.g. 110 Salary, 511 Pupil Transport Services, 610 Supplies, 731 Equipment); for revenues use 4-digit source codes (1110 Property Tax, 3110 State Per-Pupil Aid). | NDSFARM Chapter 3 |
Fund registry
Spire ships a complete, audit-ready fund registry for North Dakota — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
NDSFARM Ch. 3
Special Reserve Fund
NDSFARM Ch. 3
Capital Projects Fund
NDSFARM Ch. 3
Debt Service (Sinking and Interest) Fund
NDSFARM Ch. 3
Food Service Fund
NDSFARM Ch. 3
Student Activity Fund
NDSFARM Ch. 3
Trust and Agency Fund
NDSFARM Ch. 3
General Long-Term Debt Account Group
NDSFARM Ch. 3 (account group, not a fund)
General Fixed Assets Account Group
NDSFARM Ch. 3 (account group, not a fund)
General Fund — Building Fund Levy (sub-fund)
NDSFARM revenue 1161
General Fund — Special Reserve Levy (sub-fund)
NDSFARM revenue 1181
General Fund — ESEA Title I Compensatory (project)
NDSFARM project 70
Required reports
Every NDDPI mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (NDSFARM Web Reporting / PowerSchool Accounting)
Annual (Sep)Year-end revenues, expenditures, and balances for every fund — submitted to NDDPI School Finance & Organization through the web reporting portal.
NDCC 15.1-02-08
School District Audit
AnnualIndependent CPA audit; districts > $1M expenditures audited annually, smaller districts every 2 years. Filed with the State Auditor's Office.
NDCC 54-10-14; ND State Auditor
Single Audit Report
AnnualRequired when federal expenditures meet or exceed the Single Audit threshold (FY-dependent: $750K pre-2024-10-01, $1M after — see 2 CFR §200.501(a)).
2 CFR 200 Subpart F
Schedule of Expenditures of Federal Awards (SEFA)
AnnualFederal awards schedule accompanying the Single Audit.
2 CFR 200.510
STARS Student/Staff Submissions
Multi-cycleStudent Tracking and Reporting System enrollment, attendance, and staff data feeding state aid.
NDCC 15.1-02-15
Annual Budget
Annual (by Aug 10/15)Board-adopted school district budget filed with the county auditor.
NDCC 57-15-31.1
Foundation Aid Payment Reports
QuarterlyPer-pupil payments under the Integrated Foundation Aid formula.
NDCC 15.1-27
Indirect Cost Rate Proposal (ICRP)
AnnualRestricted/unrestricted indirect cost rate negotiated with NDDPI for federal grants.
EDGAR / 2 CFR 200
North Dakota-specific compliance
- NDSFARM consolidates ND school district accounting into seven funds (01-07) plus two account groups (08 GLTD, 09 GFA). The minimum chart of accounts is mandatory; expanded codes in Chapters 4-6 are optional.
- Expenditure account structure: Fund(1) - Project/Reporting(2) - Instructional Org(1) - Program(3) - Function(4) - Object(3). Example: 1-00-0-000-2320-110 = General Fund / no project / district / no program / Executive Admin / Salary.
- General Fund (01) covers all financial resources except those required to be in another fund — including Student Activity and After-School Child-Care if not separately tracked.
- Special Reserve Fund (02) holds proceeds from the Special Reserve Levy (revenue 1181, max 3 mills) for self-insurance and contingencies.
- Building Fund Levy is reported within General Fund as a sub-fund (revenue 1161); only districts adopting the levy use it.
- Debt Service (04) is funded from sinking-fund transfers (revenue 1170 series); Capital Projects (03) commonly receives bond proceeds.
- Student Activity Fund (06) and Trust & Agency (07) are GASB 84 fiduciary funds — money held FOR students or beneficiaries, not BY the district.
- NDDPI uses STARS for student data and the school finance reporting portal (formerly PowerSchool Accounting) for the Annual Financial Report.
Official North Dakota resources
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: South Dakota, Minnesota, Montana. See all 50 states →
North Dakota districts can run on Spire today.
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