South Carolina · SCDE
K-12 accounting software built for South Carolina districts.
Spire Ledgers ships pre-configured for South Carolina Department of Educationcompliance — the SCDE Financial Accounting Handbook & SCDE Funding Manual chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick South Carolina during onboarding.
Account-code structure (SCDE)
SCDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 3 | Self-balancing fiscal entity (e.g. 100 General, 200 Special Revenue, 300 Special Revenue-EIA, 400 Capital Projects, 500 Debt Service, 600 Food Service, 700 Pupil Activity). | SCDE Financial Accounting Handbook §6 |
| Function | 3 | Reason for the expenditure (e.g. 100 Instruction, 200 Support Services, 300 Community Services, 400 Other Charges, 500 Debt Service); subfunctions (110 General Instruction, 120 Exceptional Programs, 230 General Administration, 250 Finance & Operations). | SCDE Account Code Definitions — Functions |
| Object | 3 | Service or commodity acquired (100 Salaries, 200 Employee Benefits, 300 Purchased Services, 400 Supplies & Materials, 500 Capital Outlay, 600 Other Objects, 700 Transfers). | SCDE Account Code Definitions — Objects |
| Subfund | var | Used in the SCDE Funding Manual to track specific state allocations (e.g. revenue subfund 3131 — Special Needs Transportation). | SCDE Funding Manual |
| Pupil Activity (PA) Code | var | Identifier for pupil-activity transactions within Fund 700 (Pupil Activity). | SCDE Account Code Definitions — Pupil Activity |
Fund registry
Spire ships a complete, audit-ready fund registry for South Carolina — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
SCDE FAH §6 — General Fund
Special Revenue Fund
SCDE FAH §6 — Special Revenue
Special Revenue — Education Improvement Act (EIA) Fund
SCDE FAH §6 — Special Revenue-EIA; Education Improvement Act of 1984
Capital Projects Fund
SCDE FAH §6 — Capital Projects
Debt Service Fund
SCDE FAH §6 — Debt Service
Food Service Fund (Enterprise or Special Revenue)
SCDE FAH §6 — Food Service
Pupil Activity Fund (Custodial post-GASB 84, or Special Revenue)
SCDE FAH §6 — Pupil Activity
Required reports
Every SCDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report — General Ledger Submission
AnnualDistrict general-ledger submission to SCDE Office of Auditing in the SCDE-prescribed account-code format.
S.C. Code Ann. §59-17-100; SCDE Financial Accounting Handbook
Annual Single Audit Report (LARS)
AnnualLEA Annual Report Submission (LARS) — independent audit + Single Audit package filed with SCDE Office of Auditing.
SCDE Annual Audit Guide & LARS Template
End-of-Year (EOY) Funding Reconciliation
AnnualYear-end reconciliation of state allocations (EFA, EIA, transportation, special-needs, etc.) per the SCDE Funding Manual.
SCDE Funding Manual
135-Day Average Daily Membership (ADM) Report
Annual (Mid-Year)Weighted pupil unit count used to true-up Education Finance Act (EFA) base student funding.
S.C. Code Ann. §59-20-40 (Education Finance Act of 1977)
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F schedule, included with LARS submission.
2 CFR 200.510
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted indirect cost rates negotiated with SCDE for federal grants.
SCDE Office of Finance — Indirect Cost
EIA Program Reports
AnnualEducation Improvement Act program-by-program expenditure reporting (Fund 300).
S.C. Code Ann. §59-21-1010 et seq.; SCDE EIA Office
InSite Expenditure Categorization (Statement of Expenditures)
AnnualAudited expenditure data crosswalked into InSite categories and published by district.
SCDE Education Funding Dashboard
South Carolina-specific compliance
- SCDE allows exactly seven major funds — General (100), Special Revenue (200), Special Revenue-EIA (300), Capital Projects (400), Debt Service (500), Food Service (600), and Pupil Activity (700). Districts cannot freely invent new fund types.
- Account strings in the SCDE Funding Manual follow the canonical Fund-Function-Object format (e.g. 100-100-100 = General Fund / Instruction / Salaries; 100-200-300 = General / Support Services / Purchased Services).
- The Education Improvement Act (EIA) of 1984 added a 1% sales-and-use tax restricted to specific EIA standards, accounted for in Fund 300 with separate revenue and expenditure tracking.
- Major function blocks: 100 Instruction (110 General Instruction, 120 Exceptional Programs, 160 Other Exceptional, 170 Summer School, 180 Adult/Continuing Ed); 200 Support Services (220 Instructional Staff, 230 General Admin, 250 Finance & Operations, 270 Pupil Activity); 300 Community Services; 400 Other Charges (410 Intergovernmental, 420 Interfund Transfers, 441 Refunded-Debt Escrow); 500 Debt Service.
- Object code categories: 100 Salaries, 200 Employee Benefits, 300 Purchased Services, 400 Supplies & Materials, 500 Capital Outlay, 600 Other Objects, 700 Transfers. Object 110 = Regular Salaries; 111 = Principal/Asst Principal; 115 = Paraprofessional/Clerical; 120 = Substitute/Temp; 130 = Overtime; 180 = Head of Org Unit.
- GASB 84 implementation: Pupil Activity (Fund 700) is most often reported as a custodial fund unless specifically restricted as a special revenue fund.
- South Carolina Retirement System (SCRS) and Police Officers Retirement System (PORS) employer contributions plus retiree health are recorded as Object 220-series benefits across all functions.
- Function and Object level reporting requirements by fund type are detailed in the annual SCDE Single Audit Guide.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: North Carolina, Georgia, Florida, Tennessee. See all 50 states →
South Carolina districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for SCDE compliance. Or schedule a 30-minute demo for your business office.