Nebraska · NDE
K-12 accounting software built for Nebraska districts.
Spire Ledgers ships pre-configured for Nebraska Department of Educationcompliance — the Nebraska Department of Education Manual of Accounting and Budgeting Procedures for Nebraska Schools (District Users Manual) (2024-2025 Edition) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Nebraska during onboarding.
Account-code structure (NDE)
NDE 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 accounting entity (e.g. 01 General, 06 School Nutrition, 07 Bond, 08 Special Building). | NDE District Users Manual — Classification of Funds |
| Receipt/Expenditure Indicator | 1 | 1 = Receipt/Revenue; 2 = Disbursement/Expenditure. | NDE District Users Manual — Coding Structure |
| Program / Function | 4 | Activity (e.g. 1000 Instruction, 2000 Support Services, 3000 Operation of Non-Instructional Programs, 4000 Facilities Acquisition, 5000 Debt Services, 6000 Federal Programs, 8000 Transfers, 9000 Non-Program). | NDE District Users Manual — Function Codes |
| Object | 3 | Type of expenditure (100 Salaries, 200 Benefits, 300 Purchased Professional, 400 Purchased Property, 500 Other Purchased, 600 Supplies, 700 Property, 800 Debt Service & Misc, 900 Other). | NDE District Users Manual — Disbursement Object Coding |
Fund registry
Spire ships a complete, audit-ready fund registry for Nebraska — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
Neb. Rev. Stat. §79-1089
Depreciation Fund (component of General)
Employee Benefit Fund (component of General)
Contingency Fund
Neb. Rev. Stat. §79-1072
Activities Fund
School Nutrition Fund
Bond Fund
Special Building Fund
Qualified Capital Purpose Undertaking Fund (QCPUF)
Cooperative Fund (fiscal agent)
Student Fee Fund
Public Elementary and Secondary Student Fee Authorization Act
Required reports
Every NDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (AFR)
AnnualYear-end revenues, expenditures, and balances for every fund — submitted through the NDE District Portal AFR Collection.
92 NAC 2 §003
School District Audit
Annual (by Nov 5)Independent CPA audit of district financial records; submitted to NDE through the AFR Collection in the District Portal.
Neb. Rev. Stat. §79-1089; 92 NAC 2 §003
School District Budget
Annual (by Sep 20)Statutory budget filed with the Nebraska State Auditor and the County Clerk.
Neb. Rev. Stat. §13-501 et seq. (Nebraska Budget Act)
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)); filed with NDE under Uniform Guidance.
2 CFR 200 Subpart F
SPEDFRS (Special Education Financial Reimbursement System)
AnnualSpecial-education expenditure detail (by age group) used to calculate state SPED reimbursement.
NDE District Users Manual — SPED Coding
Schedule of Expenditures of Federal Awards (SEFA)
AnnualFederal awards schedule under the Single Audit.
2 CFR 200.510
NSSRS (Nebraska Student & Staff Record System) Submissions
Multi-cycleStudent, staff, course, and program data feeding state aid (TEEOSA) and federal reporting.
92 NAC 7
TEEOSA State Aid Certification
AnnualCertification supporting the Tax Equity and Educational Opportunities Support Act formula.
Neb. Rev. Stat. §79-1001 et seq.
Nebraska-specific compliance
- Coding structure is FUND (2) → RECEIPT/EXPENDITURE indicator (1) → PROGRAM/FUNCTION (4) → OBJECT (3) — receipts use indicator 1, disbursements use indicator 2.
- Depreciation (02), Employee Benefit (03), and Contingency (04) are NOT GAAP funds — they are reported as components of the General Fund (Fund 01) and are subject to the Allowable Reserve limitation.
- Special Building Fund (08): payroll-related object codes 111-294 are NOT permitted; this fund is restricted to construction and capital outlay.
- Student Fee Fund (12) holds money collected under the Public Elementary and Secondary Student Fee Authorization Act — separate from tax revenue.
- School Nutrition Fund (06): General Fund may transfer in via 8000-912 but the transfer is one-way; Interfund Loans use 9005 and must be repaid without interest.
- Bond Fund (07): if balance is insufficient for principal/interest, General Fund may cover the shortfall; transfers to Bond Fund follow the 9005/8000 series.
- QCPUF (09) accounts for Qualified Zone Academy Bonds, Qualified School Construction Bonds, and Build America Bonds — separate from regular Special Building Fund.
- Audits must be submitted to NDE no later than November 5 following the end of the school fiscal year (June 30 / July 31 depending on district size).
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Iowa, Kansas, South Dakota, Wyoming. See all 50 states →
Nebraska districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for NDE compliance. Or schedule a 30-minute demo for your business office.