New Hampshire · NHED
K-12 accounting software built for New Hampshire districts.
Spire Ledgers ships pre-configured for New Hampshire Department of Educationcompliance — the New Hampshire Financial Accounting Handbook for Local Education Agencies (Legacy Handbook (DOE-25 architecture; UCOA modernization in progress under 2023 SLDS grant)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick New Hampshire during onboarding.
Account-code structure (NHED)
NHED requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | var | Source / legal restriction of money — General Fund (10), Food Service (21), Other Special Revenue (22+), Capital Projects (30), Debt Service (40), Trust & Agency funds. | NH Financial Accounting Handbook (NCES Fund Type) |
| Function | 4 | NCES Handbook 2R2 activity classification: 1000 Instruction, 2000 Support Services (2100 Pupil, 2200 Instructional Staff, 2300 General Administration, 2400 School Administration, 2500 Business, 2600 Operation & Maintenance, 2700 Pupil Transportation, 2800 Central), 3000 Operation of Non-Instructional Services, 4000 Facilities Acquisition & Construction, 5000 Other Outlays. | NCES Handbook 2R2 / NH Handbook |
| Object | 3 | Service or commodity received: 100 Salaries, 200 Employee Benefits, 300 Purchased Professional & Technical Services, 400 Purchased Property Services, 500 Other Purchased Services, 600 Supplies, 700 Property/Equipment, 800 Other Objects, 900 Other Items. | NCES Handbook 2R2 Object |
| Program / Course | var | Optional program detail (Regular Education, Special Education, Vocational, Adult/Continuing) used for state and federal grant tracking. | NH Handbook (NCES Program) |
| Location / Building | var | Optional school-building identifier used for ESSA per-pupil expenditure reporting. | — |
Fund registry
Spire ships a complete, audit-ready fund registry for New Hampshire — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
NH Handbook §Fund Type
Food Service Special Revenue Fund (NSLP)
Federal Projects / Title I, IDEA, Title II/III/IV (Special Revenue)
ESSER / ARP Federal Relief
State Grants (Special Revenue)
Local / Private Grants & Donations
Capital Projects Fund
Debt Service Fund
Enterprise Fund (e.g., self-supporting Adult Education)
Internal Service Fund (e.g., Self-Insured Health)
Private-Purpose Trust Fund (Scholarships)
Student Activity / Custodial Fund
Required reports
Every NHED mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
DOE-25 Annual Financial Report
Annual (due September 1)25-page workbook submitted by every NH public school district and charter school, detailing prior-year balance sheet, revenues, expenditures, and supplemental schedules. Filed via the iFinance portal.
RSA 198:4-d / RSA 194-B:10
DOE-25 Charter School Variant
Annual (due September 1)Charter school version of the DOE-25 with parallel revenue/expenditure structure plus charter-specific schedules.
RSA 194-B:10
MS-22 / MS-25 Town & School District Financial Report
AnnualDepartment of Revenue Administration (DRA) town/school report consolidating appropriations, revenues, and expenditures for tax-rate-setting.
RSA 21-J:34
MS-26 / MS-27 — Default Budget / Proposed Budget Forms
Annual (pre-deliberative session)Statutory default budget and proposed-budget forms for SB 2 and traditional school district meetings.
RSA 40:13
MS-DSB — School Bond / Note Form
On issuanceDRA filing for new school district bonded debt under RSA 33.
RSA 33
ADM (Average Daily Membership) Reports
AnnualADM-A (in attendance) and ADM-R (in residence) student-count reports that drive Adequate Education state aid.
RSA 198:38 / RSA 198:40-a
ESSA Per-Pupil Expenditure (PPE) Report
AnnualSchool-level per-pupil expenditure derived from DOE-25 data and published on the state report card.
ESSA §1111(h)(1)(C)(x)
F-33 School-Level Finance Survey
AnnualU.S. Census Bureau / NCES F-33 finance survey populated from DOE-25 submissions.
20 USC §9543
Single Audit / Schedule of Expenditures of Federal Awards (SEFA)
AnnualUniform Guidance Single Audit (2 CFR 200 Subpart F) for districts receiving federal funds.
2 CFR 200.510
New Hampshire-specific compliance
- RSA 198:4-d and RSA 194-B:10 require every city, school district, cooperative school district, and charter public school to file a certified DOE-25 with NHED by September 1 each year.
- DOE-25 must include prior-year receipts, expenditures, and a balance sheet in accordance with the NH Financial Accounting Handbook for Local Education Agencies.
- The legacy NH Handbook closely follows the NCES Handbook 2R2 (2003) framework and is being modernized under the 2023 SLDS grant project; an updated UCOA is expected.
- Adequate Education aid (RSA 198) is calculated from ADM-A counts (RSA 198:38) and weighted by free-and-reduced-lunch eligibility, English learner status, and special education identification.
- Statewide Education Property Tax (SWEPT) is collected at the local level under RSA 76:3 and reconciled through the DOE-25 / DRA process.
- DRA's MS-22/MS-25/MS-26/MS-27 forms are companion filings to DOE-25 and feed the local tax-rate-setting process for districts under RSA 21-J:34.
- Charter schools file the DOE-25 charter-school variant; chartered public schools also follow RSA 194-B governance and reporting rules.
- Student Activity / Custodial funds are reported in fund 80 with per-RSA principal-/treasurer-controlled bank accounts and dual signatures.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Vermont, Maine, Massachusetts, Rhode Island. See all 50 states →
New Hampshire districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for NHED compliance. Or schedule a 30-minute demo for your business office.