New Jersey · NJDOE
K-12 accounting software built for New Jersey districts.
Spire Ledgers ships pre-configured for New Jersey Department of Educationcompliance — the The Uniform Minimum Chart of Accounts for New Jersey Public Schools (GAAP Edition (current)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick New Jersey during onboarding.
Account-code structure (NJDOE)
NJDOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 2 | Source/legal restriction (e.g. 10 General Fund, 20 Special Revenue, 30 Capital Projects, 40 Debt Service). | NJ Uniform Chart of Accounts — Fund Structure |
| Program | 3 | Instructional program category (e.g. 100 Regular Programs, 200 Special Education, 230 Basic Skills/Compensatory). | NJ Uniform Chart of Accounts — Program Codes |
| Function | 3 | Activity (e.g. 100 Instruction, 211 Attendance & Social Work, 213 Health, 218 Guidance, 222 Educational Media/Library, 230 General Admin, 240 School Admin, 251 Business/Central, 261 Plant O&M, 270 Student Transportation, 291 Employee Benefits). | NJ Uniform Chart of Accounts — Function Codes |
| Object | 3 | Service or commodity (100 Salaries, 200 Benefits, 300 Purchased Professional/Technical, 400 Purchased Property, 500 Other Purchased, 600 Supplies/Materials, 700 Property/Capital, 800 Other Objects, 900 Other Financing Uses). | NJ Uniform Chart of Accounts — Object Codes |
| Location | 3 | School building / cost center where the activity occurs. | NJ Uniform Chart of Accounts — Location |
| Subject Area | 3 | Subject of instruction (English, Math, Science, etc.) — used for program/function 100 records. | NJ Uniform Chart of Accounts — Subject Area |
| Job Class | 3 | Employee role (administrators, teachers, paraprofessionals, support staff). | NJ Uniform Chart of Accounts — Job Classification |
Fund registry
Spire ships a complete, audit-ready fund registry for New Jersey — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
General Current Expense (Sub-fund of 10)
Capital Outlay (Sub-fund of 10)
Special Schools (Sub-fund of 10)
Whole-School Reform / SDA-District Schoolwide Programs
Special Revenue Fund (State & Federal Grants)
Capital Projects Fund
Debt Service Fund
Enterprise Fund — Food Service
Enterprise Fund — Child Care / Other
Internal Service Fund
Trust Fund — Private Purpose (Scholarships)
Trust Fund — Unemployment Compensation Insurance
Trust Fund — Flexible Benefits Plan
Pension Trust Fund
Custodial Fund — Student Activity
Custodial Fund — Payroll Agency
Custodial Fund — Other
Permanent Fund
Required reports
Every NJDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Comprehensive Financial Report (ACFR / formerly CAFR)
AnnualGASB 34 government-wide and fund financial statements, MD&A, RSI, and statistical section, audited by a Public School Accountant and submitted to NJDOE within four months of fiscal year end.
N.J.S.A. 18A:23-1 / N.J.A.C. 6A:23A-16
Auditor's Management Report (AMR)
AnnualCompliance findings, recommendations, and corrective action plan accompanying the ACFR.
N.J.A.C. 6A:23A-16.6
Audit Summary (Audsum)
AnnualElectronic data submission of ACFR financial data via NJDOE's Audsum web application.
NJDOE Audit Program
User Friendly Budget (UFB)
AnnualPlain-language budget summary published on the district website per the School District Accountability Act.
N.J.S.A. 18A:22-8a
District Budget Statement (Form A4F / State-Aid Workbook)
AnnualAdopted budget filed with the Executive County Superintendent (and DOE) for review under the 2% tax-levy cap.
N.J.S.A. 18A:7F-38 / Chapter 44 P.L. 2010 (2% cap)
Application for State School Aid (ASSA)
Annual (Oct)October 15 enrollment counts (resident, low-income, LEP, special education) used to calculate state aid under SFRA.
N.J.S.A. 18A:7F-46 / SFRA
Districts of Personnel (DOP) Report / NJ SMART Staff Submission
Annual (Oct)October staff-roster submission to NJ SMART used for educator-data and federal reporting.
NJ SMART Submission Calendar
NJ SMART — Student Submission (SID/SMID Fall, Mid-Year, EOY)
Tri-annualStudent enrollment, demographics, programs, and assessment linkage data submitted to NJ SMART.
NJDOE NJ SMART Manual
Schedule of Expenditures of Federal Awards (SEFA) — NJ State & Federal Awards Program
AnnualSingle Audit per Uniform Guidance; NJ also requires a parallel Schedule of State Awards under N.J. OMB Circular 15-08.
2 CFR 200 Subpart F / NJ OMB Circular 15-08
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted indirect cost rate proposal filed with NJDOE Office of Grants Management for federal entitlement grants.
NJDOE Indirect Cost Procedures
Long-Range Facilities Plan (LRFP)
Every 5 years (with annual updates)Required submission to NJDOE / NJ Schools Development Authority enumerating capacity, condition, and proposed projects.
N.J.S.A. 18A:7G-4
Quality Single Accountability Continuum (QSAC) — Fiscal District Performance Review
Every 3 yearsSelf-assessment and DOE review of district fiscal management as part of the five-area QSAC monitoring system.
N.J.S.A. 18A:7A-10
New Jersey-specific compliance
- New Jersey caps annual property-tax-levy increases at 2% (Chapter 44 P.L. 2010), with limited adjustments for enrollment, healthcare costs above CPI, pension contributions, and debt service. Districts may bank unused cap for three years.
- School Funding Reform Act (SFRA) of 2008 (N.J.S.A. 18A:7F-43 et seq.) is the formula for state equalization aid, special education aid, security aid, and adjustment aid.
- Charter school and renaissance-school payments flow from the resident district at a state-set per-pupil amount; recorded under Function 5120 (Transfers to Charter Schools).
- Districts must contribute to TPAF (Teachers' Pension and Annuity Fund) and PERS (Public Employees' Retirement System); the State pays the employer 'normal' share for TPAF directly via on-behalf payments recorded as both revenue and expenditure.
- Capital Reserve Account (within the General Fund) is established by board resolution and used to fund items in the Long-Range Facilities Plan (LRFP) without bonding (N.J.S.A. 18A:21-2).
- Maintenance Reserve Account (within General Fund) for required maintenance per the LRFP (N.J.S.A. 18A:7G-13).
- Emergency Reserve Account (General Fund) capped at $250,000 or 1% of General Fund budget (whichever is greater) per N.J.S.A. 18A:7F-41(c).
- ACFR must be audited by a Public School Accountant (PSA) licensed by the NJ State Board of Accountancy and registered with NJDOE.
- NJ uses a 'Doctrine of Necessaries' for school construction debt: voter-approved bond debt service is paid from Fund 40 with offsetting Debt Service Aid from the State.
- Two-Percent Cap exemption banked from prior years must be tracked separately and reported on the Tax-Levy Adjustment Worksheet.
Official New Jersey resources
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: New York, Pennsylvania, Delaware, Connecticut. See all 50 states →
New Jersey districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for NJDOE compliance. Or schedule a 30-minute demo for your business office.