Oklahoma · OSDE
K-12 accounting software built for Oklahoma districts.
Spire Ledgers ships pre-configured for Oklahoma State Department of Educationcompliance — the Oklahoma Cost Accounting System (OCAS) Manual (FY 2025-26 Edition) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Oklahoma during onboarding.
Account-code structure (OSDE)
OSDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fiscal Year | 1 | Terminal digit of the fiscal year (e.g. FY 2024-25 = 5). | OCAS Manual §A — Fiscal Year Dimensions |
| Fund | 2 | Self-balancing accounting entity (e.g. 11 General Fund, 21 Building Fund, 22 Child Nutrition, 31-39 Bond Funds). | OCAS Manual §B — Fund Dimension |
| Project Reporting | 3 | Categorical/special budget series — federal, state, or local restricted funds. | OCAS Manual §C — Project Reporting Dimension |
| Function | 4 | Activity for which a service is performed (e.g. 1000 Instruction, 2100 Student Support, 2700 Student Transportation). | OCAS Manual §F — Function Dimension |
| Object | 3 | Service or commodity obtained (e.g. 100 Salaries, 200 Benefits, 600 Supplies, 700 Property). | OCAS Manual §G — Object Dimension |
| Program | 3 | Activities to accomplish a defined educational objective. | OCAS Manual §H — Program Dimension |
| Subject | 4 | Subject-matter area (only applied where required). | OCAS Manual §I — Subject Dimension |
| Job Classification | 3 | Personnel job-classification code applied to salary/benefit expenditures. | OCAS Manual §J — Job Classification Dimension |
| Operational Unit | 3 | Site/building or operational unit where the activity occurs. | OCAS Manual §D — Operational Unit Dimension |
Fund registry
Spire ships a complete, audit-ready fund registry for Oklahoma — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund (For Operations)
70 O.S. §1-117
Cooperative Fund
70 O.S. §5-117
Building Fund (5-mill levy)
70 O.S. §1-118
Child Nutrition Programs Fund
70 O.S. §5-158
Special Building Fund (Mid-Del Schools 55I052)
Oklahoma City MAPS Trust
70 O.S. §3-104
Municipal/County Tax Levy
Childcare and Limited Services for Children
Bond Fund(s) — General Purpose
62 O.S. §574
Bond Fund(s) — General Purpose
Bond Fund(s) — General Purpose
Sinking Fund (Debt Service)
70 O.S. §1-119
Endowment Fund
School Activity Fund
70 O.S. §5-129
Gift Fund (non-self-insured)
Medical Insurance Fund (self-insured)
Workers' Compensation Fund (self-insured)
Tort Liability Fund (self-insured)
Cafeteria Plans Fund (self-insured)
Unemployment Compensation Fund (self-insured)
Arbitrage Rebate Liability
Required reports
Every OSDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Estimate of Needs / Statutory Budget
Annual (Oct)Board-adopted budget filed with the county excise board.
68 O.S. §3002; OAC 210:25-5-4
OCAS Income & Expenditure Submission
Annual (by Sep 1)Year-end revenue and expenditure data submitted to OSDE; posted to the OCAS public reporting site.
70 O.S. §5-135.4
Annual Financial Statement / Audit Report
AnnualIndependent audit of district financial statements submitted to OSDE no later than April 30 (federal-funded districts under the Single Audit threshold — FY-dependent, see 2 CFR §200.501(a)).
70 O.S. §22-103
Single Audit Report
Annual (by Mar 31)Required 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)); submitted to OSDE under Uniform Guidance.
2 CFR 200 Subpart F
Schedule of Expenditures of Federal Awards (SEFA)
AnnualFederal awards schedule accompanying the Single Audit.
2 CFR 200.510
Indirect Cost Rate Proposal (ICRP)
AnnualRestricted/unrestricted indirect cost rates negotiated with OSDE for federal grants.
OCAS Manual — Indirect Cost Rate Calculation
ADM/ADA Membership Reports
Quarterly/AnnualAttendance and membership data driving the State Aid Funding Formula.
70 O.S. §18-201.1
Personnel/Teacher Reports
Annual (Oct)Certified-personnel and teacher-salary data feeding the Minimum Salary Schedule.
OCAS Manual — Personnel Reporting
Oklahoma-specific compliance
- OCAS uses 9 dimensions and ~27 digits total; OSDE accepts only OCAS-coded data through the OSDE OCAS Reporting application.
- Fund 11 General Fund + Fund 21 Building Fund are the two principal operating funds. Building Fund proceeds from the 5-mill local levy may not exceed five mills per year (70 O.S. §1-118).
- Fund 31-39 Bond Funds: bonded indebtedness may not exceed 10% of the district's net assessed valuation. Each capital project is tracked in Project Reporting series 001-199.
- Sinking Fund (41) holds ad-valorem proceeds for bond principal/interest; no transfers from General Fund.
- School Activity Fund (60) is governed by 70 O.S. §5-129 — sub-accounts for each cocurricular/extracurricular activity, with board control over receipts and disbursements.
- Funds 82-88 are self-insurance trust/agency funds; if a district is NOT self-insured, those activities are coded under the appropriate operating fund.
- State Aid Funding Formula (Foundation, Salary Incentive, Transportation Supplement) is driven by ADM and prior-year personnel reporting.
- Districts must file the Preliminary Estimate of Needs by December 31 and publish it in a local newspaper before levy adoption.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Texas, Arkansas, Kansas, Missouri. See all 50 states →
Oklahoma districts can run on Spire today.
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