Spire Ledgers
K-12/Nevada

Nevada · NDE

K-12 accounting software built for Nevada districts.

Spire Ledgers ships pre-configured for Nevada Department of Educationcompliance — the Nevada Financial Accounting Handbook for Local Education Agencies (Updated under NAC 387.119 (PCFP-aligned editions, post-SB 543)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Nevada during onboarding.

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Account-code structure (NDE)

NDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.

SegmentDigitsDescriptionCitation
Fund3Fiscal/accounting entity (e.g. General, Special Revenue Title programs, Debt Service, Capital Projects, Internal Service, Custodial).Nevada Financial Accounting Handbook — Fund Dimension; NAC 387.119
Function4Activity or service performed (1000 Instruction, 2100 Student Support, 2200 Instructional Staff Support, 2300 General Admin, 2500 Business, 2600 Operation & Maintenance, 2700 Transportation, 3100 Food Service, 4000 Facilities Acquisition, 5000 Debt Service).Nevada Financial Accounting Handbook — Function Dimension (NCES Handbook 2R2 alignment)
Object3Type of expenditure (100 Salaries, 200 Benefits, 300 Purchased Professional Services, 400 Purchased Property Services, 500 Other Purchased Services, 600 Supplies, 700 Property/Equipment, 800 Other, 900 Other Uses).Nevada Financial Accounting Handbook — Object Dimension
Program3Educational program designation including PCFP weighted categories (English learner, At-risk, Gifted & Talented, Special Education).NRS 387.1212-387.1214 (PCFP Weights)
Subject / Course4NCES-aligned course identifier used for instructional cost reporting.Nevada Financial Accounting Handbook — Subject Dimension
Operational Unit / Location3School or department identifier for site-level accountability and PCFP per-pupil tracking.Nevada Financial Accounting Handbook — Location Dimension
Job Class3Personnel job classification code used for staffing reports.NCES Handbook 2R2 alignment

Fund registry

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

100GENERAL

General Fund (PCFP State Education Fund flow-through)

NRS 387.1212 / Nevada Handbook

200SPECIAL REVENUE

Special Revenue Funds (umbrella)

Nevada Handbook

201SPECIAL REVENUE

ESEA Title I, Part A — Improving Basic Programs

Nevada Handbook

202SPECIAL REVENUE

ESEA Title II, Part A — Supporting Effective Instruction

Nevada Handbook

203SPECIAL REVENUE

ESEA Title III, Part A — English Language Acquisition

Nevada Handbook

204SPECIAL REVENUE

ESEA Title IV, Part A — Student Support & Academic Enrichment

Nevada Handbook

205SPECIAL REVENUE

IDEA-B Special Education

Nevada Handbook

206SPECIAL REVENUE

Carl D. Perkins V — Career & Technical Education

Nevada Handbook

207SPECIAL REVENUE

ESSER (CARES / CRRSA / ARP)

Nevada Handbook

210SPECIAL REVENUE

Food Service / NSLP & SBP

Nevada Handbook

230SPECIAL REVENUE

Read by Grade 3 / SB 391 (Senate Bill 391 K-3 Literacy)

NRS 388.157

300DEBT SERVICE

Debt Service Fund

Nevada Handbook

400CAPITAL PROJECTS

Capital Projects Fund (Pay-As-You-Go / Bond Proceeds)

NRS 387.328 / Nevada Handbook

500ENTERPRISE

Enterprise Fund (Food Service if accounted as Enterprise)

Nevada Handbook

600INTERNAL SERVICE

Internal Service Fund (Self-Insurance / Workers' Comp / Print)

Nevada Handbook

700PRIVATE PURPOSE TRUST

Private-Purpose Trust Fund (Scholarships)

Nevada Handbook

800CUSTODIAL

Custodial Fund — Student Activity (GASB 84)

Nevada Handbook

Required reports

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

Tentative Budget

Annual (by April 15)

Tentative budget filed with the Department of Taxation and NDE for school district adoption process.

NRS 354.596

Final Budget

Annual (by June 8 / before fiscal year)

Adopted final budget filed with NDE and county tax receiver.

NRS 354.598

Comprehensive Annual Financial Report (ACFR) — Audited

Annual (within 5 months of fiscal year end)

GASB 34 audited financial statements with MD&A; CPA audit per NRS 354.624.

NRS 354.624

NDE Annual Financial Report Submission

Annual

Year-end actuals in Nevada Handbook coding submitted to NDE Office of Financial Operations.

NAC 387.119

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

NDE-approved restricted/unrestricted indirect cost rate for federal grants.

NDE ICRP Procedures

Pupil-Centered Funding Plan (PCFP) Quarterly Reports

Quarterly

Per-pupil allocation reconciliation and weighted-funding (EL / At-risk / GT / SPED) expenditure tracking.

NRS 387.1214 / NDE Office of Pupil-Centered Funding

Quarterly Report of Expenditures by School

Quarterly

School-level expenditure reporting required for transparency under SB 543.

NAC 387.119(2)

Class Size Reduction (CSR) Report

Annual

K-3 class size reduction expenditure and FTE reporting.

NRS 388.700

Read by Grade 3 / Zoom Schools / Victory Schools Reporting

Annual

Categorical program expenditure and outcomes reporting now consolidated under PCFP weighted funding.

NRS 388.155-388.165

ESSA Per-Pupil Expenditure Report

Annual

School-level federal ESSA Section 1111(h) per-pupil expenditure disclosure.

ESSA §1111(h)(1)(C)(x)

Nevada-specific compliance

  • Nevada SB 543 (2019) created the Pupil-Centered Funding Plan, which took effect FY 2021-22. The State Education Fund consolidates the Distributive School Account, Class-Size Reduction, Read by Grade 3, English Learner, At-Risk, Gifted & Talented, and Special Education categoricals into a single weighted per-pupil formula. Fund accounting must track each weight separately for transparency.
  • NRS 387.030 / 387.121 establish the State Education Fund as the constitutional dedication of educational revenues — local school support tax (LSST 2.6% sales tax) and the Government Services Tax flow into this fund and are then redistributed to districts.
  • NRS 354 (Local Government Budget and Finance Act) governs school district budgeting: tentative budget by April 15, public hearing third Wednesday of May, final budget by June 8. Failure to comply puts the district under Department of Taxation supervision.
  • Nevada has only 17 school districts (one per county) plus the State Public Charter School Authority — Clark County School District (Las Vegas) and Washoe County School District (Reno) together enroll ~80% of all Nevada K-12 students.
  • Property tax cap: Nevada caps year-over-year property tax increases at 3% on owner-occupied primary residences and 8% on other property (NRS 361.4722-361.4724); this constrains the local share of school funding.
  • PERS (Public Employees' Retirement System of Nevada) covers all certificated and classified staff. Districts pay an Employer-Pay Contribution rate (currently ~33% of certificated salary) and report GASB 68 net pension liability via PERS-issued schedules.
  • Nevada has no state personal income tax; Modified Business Tax (payroll), Commerce Tax (gross receipts on businesses >$4M), and gaming taxes are major contributors to the State Education Fund.
  • The Office of Pupil-Centered Funding within NDE oversees per-pupil distributions, weighted-funding compliance, and quarterly transparency reporting; school-level expenditure reporting under NAC 387.119(2) is required so families can see what each school actually spent.
  • Capital construction is funded primarily through county-level bond rollover programs (e.g. CCSD's voter-approved Capital Improvement Program under NRS 350) plus pay-as-you-go transfers from the General Fund's Government Services Tax distributions.
  • GASB 84 fiduciary: traditional student activity funds in Nevada are typically reported as Custodial Fund 800 because the district acts purely as custodian for student-controlled money; scholarship funds with donor-imposed restrictions go into Private-Purpose Trust Fund 700.

Official Nevada resources

Nevada Department of Education — Office of Financial Operations →Nevada Department of Education — Office of Pupil-Centered Funding →Nevada Commission on School Funding →NRS Chapter 387 — Financial Support of School System →NAC Chapter 387 — Financial Support of School System →

Related states

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

Other states: California, Arizona, Utah, Oregon. See all 50 states →

Nevada districts can run on Spire today.

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