Ohio · ODEW
K-12 accounting software built for Ohio districts.
Spire Ledgers ships pre-configured for Ohio Department of Education and Workforcecompliance — the Uniform School Accounting System (USAS) User Manual (May 2025) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Ohio during onboarding.
Account-code structure (ODEW)
ODEW requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Transaction Indicator | 2 | Type of transaction: 00 Opening Balance, 01 Appropriations/Estimated Receipts, 02 Encumbrances, 03 Receipts-Operational, 04 Receipts-Non-operational, 05 Expenditures-Operational, 06 Expenditures-Non-operational, 07 Interfund Out, 08 Interfund In, 10 Investments. | USAS Manual — Transaction Indicators |
| Fund | 3 | Independent fiscal/accounting entity assigned by the Auditor of State (e.g. 001 General, 002 Debt Retirement, 006 Food Services, 200 Student Managed Activity, 516 IDEA Part B). | USAS Manual — Funds; Ohio Admin. Code 117-6-01 |
| Function | 4 | Broad area of programs/activities (1000 Instruction, 2000 Support Services, 3000 Operation of Non-Instructional Services, 4000 Extracurricular, 5000 Facilities, 6000 Debt Service). Required level of coding indicated by an asterisk in the manual. | USAS Manual — Functions |
| Object | 3 | Goods/services purchased (1xx Salaries, 2xx Benefits, 4xx Purchased Services, 5xx Supplies/Materials, 6xx Capital Outlay, 8xx Other, 9xx Other Uses). | USAS Manual — Objects |
| Special Cost Center | 4 | District-defined; tracks special projects, grant years, student activities, and capital projects within a fund. | USAS Manual — Special Cost Centers |
| Subject Area / Subject | 6 | Three two-character segments identifying basic subject area, sub-area, and detail. Assigned by ODEW; used for career-technical and program reporting. | USAS Manual — Subject Area Code Definitions |
| Operational Unit | 3 | Permanent operational entity (school, administration building, warehouse, department). District-assigned. | USAS Manual — Operational Unit Definitions |
| Instructional Level | 2 | Differentiates grades/educational levels; codes assigned by the Auditor of State. | USAS Manual — Instructional Level Definitions |
| Job Assignment | 3 | Identifies staff costs by personnel function; district-assigned. | USAS Manual — Job Assignment/Position Definitions |
Fund registry
Spire ships a complete, audit-ready fund registry for Ohio — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
USAS Manual — Local Funds
Debt Retirement (Bond Retirement)
USAS Manual
Permanent Improvement
USAS Manual
Building Fund
USAS Manual
Food Services
USAS Manual (also Enterprise eligible)
Classroom Facilities
USAS Manual
Public School Support
USAS Manual
District Custodial
USAS Manual — GASB 84 Custodial
Liability Self-Insurance
USAS Manual
Employee Benefits Self-Insurance
USAS Manual
Workers' Compensation Self-Insurance
USAS Manual
Classroom Facilities Maintenance
USAS Manual
Capital Projects
USAS Manual
Student Managed Student Activity
USAS Manual
District Managed Student Activity
USAS Manual
Auxiliary Services (NPSS)
USAS Manual — State Funds
Data Communications for School Buildings
USAS Manual
Career-Technical Education Enhancement
USAS Manual
Miscellaneous State Grants
USAS Manual
Elementary and Secondary School Emergency Relief (ESSER)
USAS Manual — Federal Funds
IDEA Part B (Ages 3-21)
USAS Manual
Carl D. Perkins Career-Technical Education
USAS Manual
Title III — Language Instruction for English Learners and Immigrant Students
USAS Manual
Title I — Disadvantaged Children/Targeted Assistance
USAS Manual
Title IV — Student Support and Academic Enrichment Programs
USAS Manual
IDEA Part B Preschool (Ages 3-5)
USAS Manual
Title II-A — Improving Teacher Quality
USAS Manual
Miscellaneous Federal Grants
USAS Manual
Required reports
Every ODEW mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Hinkle Annual Financial Data Reporting System (Hinkle System)
Annual (within 150 days of FYE for GAAP, 60 days for cash-basis)Required filing of financial statements, debt, and demographic data with the Auditor of State; satisfies ORC and OAC filing requirements.
Ohio Admin. Code 117-2-03; ORC §117.38
Five-Year Forecast
Twice yearly (Oct 1-30 and Apr 1-May 31)Five-year projection of operational revenues and expenditures (with assumptions) for the General Fund; submitted to ODEW.
ORC §5705.391; OAC 3301-92-04
Annual Comprehensive Financial Report (ACFR) / Basic Financial Statements
AnnualGASB 34-compliant government-wide and fund statements with MD&A and Notes; filed via Hinkle.
GASB 34; OAC 117-2-03
Single Audit / Schedule of Expenditures of Federal Awards (SEFA)
AnnualUniform Guidance 2 CFR 200 Subpart F federal-award audit performed by the Auditor of State or AOS-approved IPA.
2 CFR 200.510
EMIS Financial Reporting (Period H / Period N)
Annual / PeriodicEducation Management Information System submissions used for school foundation funding and school report-card accountability.
ORC §3301.0714; EMIS Manual
Annual Tax Budget
Annual (by Jan 15 / Jul 20)Tax budget filed with the County Auditor/Budget Commission; supports tax-rate certification.
ORC §5705.28-§5705.30
Permanent Appropriations / Temporary Appropriations
AnnualBoard resolutions adopting appropriations within available resources; required by July 1 (or temporary appropriations through Sept 30).
ORC §5705.38
Pupil Membership / Average Daily Membership (ADM)
PeriodicEMIS-reported student counts driving the State Foundation Program funding (Fair School Funding Plan).
ORC §3317
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted federal indirect-cost rates negotiated with ODEW.
2 CFR 200 Subpart E
Ohio-specific compliance
- Ohio Admin. Code 117-6-01 mandates that all school districts, joint vocational school districts, and community (charter) schools maintain financial records under the Uniform School Accounting System (USAS) prescribed by the Auditor of State.
- USAS uses nine dimensions in this fixed sequence: Transaction Indicator (2) — Fund (3) — Function (4) — Object (3) — Special Cost Center (4) — Subject Area/Subject (6) — Operational Unit (3) — Instructional Level (2) — Job Assignment (3), totaling up to 30 digits.
- Required level of coding is indicated by an asterisk (*) in the USAS manual; codes shown in red are summary codes and transactions must not be posted to them.
- Establishment of a new fund not authorized or required by statute requires prior approval from the Auditor of State Chief of Local Government Services Division (ORC §5705.12).
- Functions hierarchy: 1000 Instruction (1100 Regular Instruction*, 1200 Special Instruction, 1300 Vocational/CTE, 1400 Other Instructional Programs, 1900 Other Instruction); 2000 Support Services (2100 Pupil, 2200 Instructional Staff, 2300 Board of Education, 2400 Administration, 2500 Fiscal, 2600 Business Operations, 2700 Plant Operation/Maintenance, 2800 Pupil Transportation, 2900 Central Support).
- Cash-basis (UAN) districts file the Hinkle System within 60 days of fiscal year end; GAAP-basis districts file within 150 days; community schools have specific Hinkle-System submission deadlines.
- ORC §5705.391 requires the Five-Year Forecast for City, Local, Exempted Village, and Joint Vocational School Districts twice each fiscal year; community/charter schools have separate forecast requirements.
- School District Income Tax (where adopted under ORC §5748) is separately reported; Tangible Personal Property Tax has been phased out and replaced with state replacement payments.
- GASB 84 implemented: former Agency Funds reclassified — student activity funds in Funds 200/300 are typically Special Revenue (district-managed) or Custodial (Fund 022); endowment funds (008) are Permanent or Private-Purpose Trust.
- STRS Ohio (State Teachers Retirement System) and SERS (School Employees Retirement System) reporting is required for all certificated and non-certificated employees respectively.
Official Ohio resources
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Pennsylvania, Indiana, Kentucky, West Virginia, Michigan. See all 50 states →
Ohio districts can run on Spire today.
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