South Dakota · SDDOE
K-12 accounting software built for South Dakota districts.
Spire Ledgers ships pre-configured for South Dakota Department of Educationcompliance — the South Dakota School District Accounting Manual (Maintained by SD Department of Legislative Audit) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick South Dakota during onboarding.
Account-code structure (SDDOE)
SDDOE 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 accounting entity (10 General, 21 Capital Outlay, 22 Special Education, 31-33 Bond Redemption, 51 Food Service, etc.). | SD School Accounting Manual §II — Listing of Funds |
| Function/Activity | 4 | Activity for which a service is performed (1000 Instruction, 2100 Student Support, 2200 Instructional Support, 2300 General Admin, 2400 School Admin, 2500 Central, 2600 Plant Operations, 2700 Transportation, 3100 Food Service Operations, 4000 Capital Outlay, 5000 Debt Service). | SD School Accounting Manual §II — Expenditure Classification |
| Object | 3 | Service or commodity obtained (100 Salaries, 200 Benefits, 300 Purchased Professional, 400 Purchased Property, 500 Other Purchased, 600 Supplies, 700 Property, 800 Other). | SD School Accounting Manual §II — Objects and Sub-Objects |
Fund registry
Spire ships a complete, audit-ready fund registry for South Dakota — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
SD School Accounting Manual §II
Capital Outlay Fund
SDCL 13-16-6
Special Education Fund
SDCL 13-37-16
Post Secondary Vocational-Technical Fund
SDCL 13-39-39.1
Auditorium Building Fund
SDCL 6-4-1
Judgment Fund
SDCL 13-11-13
Impact Aid Fund
SDCL 13-13-11.1, 13-16-30/31 (not a GAAP special-revenue fund under GASB 54)
Other Special Revenue Funds
Bond Redemption Fund #1
SDCL 13-16-13
Bond Redemption Fund #2
SDCL 13-16-13
Bond Redemption Fund #3
SDCL 13-16-13
Capital Projects Fund (separate # per project)
Permanent Funds (separate # per fund)
Food Service Fund
SD School Accounting Manual §VII
Bookstore Fund
Other Enterprise Funds (Daycare, Before/After School, Preschool)
SDCL 13-8-39.2, 13-8-50, 13-28-5
Unemployment Insurance Fund
SDCL 61-1-16.1
Health Insurance Fund (self-insured)
SDCL 13-10-3
Dental Insurance Fund (self-insured)
SDCL 13-10-3
Other Internal Service Funds
Custodial Funds (GASB 84)
Private Purpose Trust Funds (e.g. scholarships)
Pension Trust Fund
Investment Trust Funds
Required reports
Every SDDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (Annual Report of School District)
AnnualYear-end revenues, expenditures, and fund balances submitted to SDDOE Office of Finance and Management.
SDCL 13-8-47
School District Audit
Annual or BiennialIndependent audit submitted to the SD Department of Legislative Audit.
SDCL 4-11-7; SDCL 13-8-1
Single Audit Report
AnnualRequired 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)).
2 CFR 200 Subpart F
Schedule of Expenditures of Federal Awards (SEFA)
AnnualFederal awards schedule accompanying the Single Audit.
2 CFR 200.510
School District Budget
Annual (by Oct 1)Statutory budget adopted by the local board and published.
SDCL 13-11-2
Per Pupil Allocation / State Aid Reports
AnnualEnrollment-based state aid certified by SDDOE.
SDCL 13-13-10.1
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted indirect cost rate negotiated with SDDOE for federal grants.
EDGAR / 2 CFR 200
Special Education Child Count & Expenditure Report
AnnualSpecial-education enrollment and Fund 22 expenditure detail used for state SPED reimbursement.
SDCL 13-37-36; ARSD 24:05:33
South Dakota-specific compliance
- Code structure is FUND (2) → FUNCTION (4) → OBJECT (3). Funds 10, 21, 22, 51 are the four most common funds reported in SDDOE district profiles.
- Capital Outlay Fund (21) is funded by a separate mill levy (SDCL 13-16-6); proceeds may only be used for real property, plant, equipment, lease/purchase, and certain technology.
- Special Education Fund (22) is funded by a separate mill levy (SDCL 13-37-16) and may only be used for the special education of children residing in the district.
- Pension Fund (24) levy was repealed effective Jan 1, 2017 (SDDOE deletion June 18, 2021); existing balances were closed out by FY2020.
- Bond Redemption Fund (31-33) — assign a separate fund number per bond issue; principal/interest paid from ad-valorem proceeds.
- Food Service (51) is reported as an Enterprise Fund — full-accrual accounting; districts must compute a proprietary-fund Statement of Net Position.
- Custodial Funds (71) under GASB 84 hold money on behalf of students or external parties; replaced the former 'Agency Fund' classification effective FY 2020.
- Districts use SDCL Title 13 for school-district statutes and ARSD Title 24 for SDDOE administrative rules; the Department of Legislative Audit (not SDDOE) maintains the accounting manual.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: North Dakota, Nebraska, Minnesota, Wyoming. See all 50 states →
South Dakota districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for SDDOE compliance. Or schedule a 30-minute demo for your business office.