Pennsylvania · PDE
K-12 accounting software built for Pennsylvania districts.
Spire Ledgers ships pre-configured for Pennsylvania Department of Educationcompliance — the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems (Chart of Accounts) (Chart of Accounts (current edition)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Pennsylvania during onboarding.
Account-code structure (PDE)
PDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 2 | Self-balancing set of accounts identifying source/legal restriction (e.g. 10 General Fund). | PDE Chart of Accounts — Fund Classifications |
| Function | 4 | Activity for which a service or material is acquired (e.g. 1100 Regular Programs - Elementary/Secondary). | PDE Chart of Accounts — Expenditure Functions |
| Object | 3 | Service or commodity obtained (e.g. 100 Personnel Services - Salaries, 200 Personnel Services - Benefits). | PDE Chart of Accounts — Expenditure Objects |
| Funding Source | 3 | Optional revenue/funding-source identifier used to tag federal/state grant dollars. | PDE Chart of Accounts — Funding Source |
| Instructional Organization | 2 | Level of instruction (e.g. 10 Elementary, 20 Middle/Junior High, 30 High School). | PDE Chart of Accounts — Instructional Organization |
| Operational Unit | 3 | Building or attendance center where the activity occurs. | PDE Chart of Accounts — Operational Unit |
| Subject Matter | 3 | Subject taught (e.g. 010 English, 110 Mathematics, 130 Science). | PDE Chart of Accounts — Subject Matter |
| Job Classification | 3 | Employee role (e.g. 110 Officials/Administrators, 120 Professional - Educational, 210 Technical). | PDE Chart of Accounts — Job Classification |
Fund registry
Spire ships a complete, audit-ready fund registry for Pennsylvania — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
Special Revenue Fund — Athletic / Activity
Special Revenue Fund — Capital Reserve (§690 / §1431)
Special Revenue Fund — Other (Federal/State Grants)
Capital Projects Fund — Capital Reserve (§1850)
Capital Projects Fund — Bond/Construction
Capital Projects Fund — Other
Debt Service Fund
Enterprise Fund — Food Service
Enterprise Fund — Child Care / Latchkey
Enterprise Fund — Other
Internal Service Fund — Self-Insurance / Health Benefits
Internal Service Fund — Other
Private-Purpose Trust Fund — Scholarships
Investment Trust Fund
Pension Trust Fund
Custodial Fund — Student Activity
Custodial Fund — Other
Permanent Fund
Required reports
Every PDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (AFR / PDE-2057)
AnnualYear-end actual revenues, expenditures, fund balances, and debt schedules submitted via PDE's Financial Accounting Information (FAI) web application.
24 P.S. §2-218 (Public School Code)
General Fund Budget (PDE-2028)
AnnualAdopted preliminary and final General Fund budget filed with PDE before the start of the fiscal year.
24 P.S. §6-687 / Act 1 of 2006
Act 1 Index / Real Estate Tax Limit Filing
AnnualIndex calculation, referendum exceptions, and proposed millage rate filing under the Taxpayer Relief Act.
Act 1 of Special Session 2006 / 53 P.S. §6926.301 et seq.
PIMS — October Submission (Child Accounting / Snapshot)
Annual (Oct)Fall enrollment, student/staff demographics, and program participation for state subsidy and federal reporting.
PDE PIMS Manual
PIMS — End-of-Year Submission
Annual (Jul-Aug)Course completion, graduates, special education exit, attendance, incidents, and assessment linkage data.
PDE PIMS Manual
Schedule of Expenditures of Federal Awards (SEFA) / Single Audit
AnnualFederal grant expenditures filed with the Federal Audit Clearinghouse and PDE under the Uniform Guidance.
2 CFR 200 Subpart F
Indirect Cost Rate Application
AnnualRestricted/unrestricted indirect cost rate calculation submitted to PDE for federal grant draw-downs.
PDE Indirect Cost Procedures
Comparable Wage Index / Comparability Report (Title I)
AnnualDemonstrates Title I comparability of services among schools.
ESEA §1118(c) / 20 U.S.C. §6321
PDE-352 / Special Education Funding Data
AnnualSpecial-education child count, expenditure, and reserve calculations supporting the Special Education subsidy.
24 P.S. §25-2509.5
Transportation Reimbursement Form (PDE-2120)
AnnualPupil transportation route, mileage, and cost data used to calculate the state transportation subsidy.
24 P.S. §25-2541
PSERS Member Contribution / Wage Reporting
Monthly / QuarterlyPublic School Employees' Retirement System wage and contribution reports submitted via the PSERS Employer Self-Service portal.
24 Pa.C.S. §8501 et seq.
Tax Collection Report (Act 511 / Local Tax Enabling Act)
AnnualReports earned-income, occupational, per-capita, and other Act 511 taxes collected.
Act 511 of 1965 / 53 P.S. §6924.101 et seq.
Pennsylvania-specific compliance
- Pennsylvania school districts follow Act 1 of Special Session 2006 (Taxpayer Relief Act) which caps annual real-estate-tax increases at the PDE-published Act 1 Index unless voters approve an exception or referendum.
- Charter school payments: districts pay tuition to brick-and-mortar and cyber charter schools per 24 P.S. §17-1725-A based on prior-year per-student expenditures (regular and special education). These payments are recorded under Function 5230 (Payments to Charter Schools).
- PSERS (Public School Employees' Retirement System) is mandatory for all PA school district employees who qualify. Employer contribution rate is set annually and includes a state subsidy reimbursement of approximately half the employer share (24 P.S. §25-2574).
- Function code structure: 1000 Instruction, 2000 Support Services (2100 Pupil, 2200 Instructional Staff, 2300 Administration, 2400 Pupil Health, 2500 Business, 2600 Plant O&M, 2700 Student Transportation, 2800 Central, 2900 Other), 3000 Operation of Non-Instructional Services, 4000 Facilities Acquisition/Construction/Improvement, 5000 Other Financing Uses (5100 Debt Service, 5200 Fund Transfers, 5900 Budgetary Reserve).
- Object code structure: 100 Salaries, 200 Benefits, 300 Purchased Professional/Technical Services, 400 Purchased Property Services, 500 Other Purchased Services, 600 Supplies, 700 Property (Capital), 800 Other Objects, 900 Other Financing Uses.
- PIMS (Pennsylvania Information Management System) is the single submission point for student, staff, course, finance, and special-education data. PIMS feeds EdNA, the state report card, and federal EDFacts.
- Capital Reserve Fund (Fund 22 / §690) and Capital Reserve Fund (Fund 31 / §1850) are distinct: §690 is funded from General Fund surplus, §1850 from a dedicated tax under the Municipal Code.
- Intermediate Units (IUs) act as fiscal agents for many federal/state programs; districts often pass-through funds via IU rather than receive direct allocations.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: New York, New Jersey, Ohio, West Virginia, Maryland, Delaware. See all 50 states →
Pennsylvania districts can run on Spire today.
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