Spire Ledgers
K-12/Texas

Texas · TEA

K-12 accounting software built for Texas districts.

Spire Ledgers ships pre-configured for Texas Education Agencycompliance — the Financial Accountability System Resource Guide (FASRG) (v19) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Texas during onboarding.

Start free trialLive demoFinancial Accountability System Resource Guide (FASRG) →

Account-code structure (TEA)

TEA requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.

SegmentDigitsDescriptionCitation
Fund3Source/legal restriction of money (e.g. 199 General).FASRG §1.4.1
Function2Reason the expenditure is made (e.g. 11 Instruction).FASRG §1.4.2
Object4Type of account/asset/liability/revenue/expenditure.FASRG §1.4.3
Sub-Object2Optional further detail beyond the 4-digit object.FASRG §1.4.4
Organization3Campus or department where the activity occurred.FASRG §1.4.5
Fiscal Year1Last digit of the fiscal year (e.g. 6 = 2025-2026).FASRG §1.4.6
Program Intent Code2Educational purpose (e.g. 11 Basic, 23 Special Ed, 25 Bilingual).FASRG §1.4.7
Local-Use3Optional district-defined locally for further detail.FASRG §1.4.8

Fund registry

Spire ships a complete, audit-ready fund registry for Texas — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.

199GENERAL

General Fund (Local Maintenance)

211SPECIAL REVENUE

ESEA Title I, Part A — Improving Basic Programs

212SPECIAL REVENUE

ESEA Title I, Part C — Education of Migratory Children

224SPECIAL REVENUE

IDEA-B Formula

225SPECIAL REVENUE

IDEA-B Preschool

240SPECIAL REVENUE

National School Breakfast & Lunch (NSLP/SBP)

244SPECIAL REVENUE

Carl D. Perkins V — CTE

255SPECIAL REVENUE

ESEA Title II, Part A — Supporting Effective Instruction

263SPECIAL REVENUE

ESEA Title III, Part A — English Language Acquisition

281SPECIAL REVENUE

ESSER I (CARES Act) — CFDA 84.425D

282SPECIAL REVENUE

ESSER II (CRRSA Act) — CFDA 84.425D

283SPECIAL REVENUE

ARP ESSER III — CFDA 84.425U

289SPECIAL REVENUE

Title IV, Part A — Student Support & Academic Enrichment

397SPECIAL REVENUE

Advanced Placement Incentives

410SPECIAL REVENUE

State Textbook Fund / Instructional Materials Allotment (IMA)

461SPECIAL REVENUE

Campus Activity Funds (GASB 84)

599DEBT SERVICE

Debt Service Fund

699CAPITAL PROJECTS

Capital Projects Fund

701INTERNAL SERVICE

Workers' Compensation Internal Service Fund

752INTERNAL SERVICE

Print Shop Internal Service Fund

753INTERNAL SERVICE

Employee Benefits Internal Service Fund (TRS-ActiveCare)

865CUSTODIAL

Student Activity Funds (GASB 84 Custodial)

899CUSTODIAL

Scholarships (Custodial)

Object code dictionary (TEA)

The full TEA-mandated Object code list used to categorize every expenditure and revenue GL line at posting time. This is the chart-of-accounts reference districts pick from when coding payroll, bills, and journal entries — separate from procurement categories (which classify vendors, not GL lines).

11xx Cash & Investments

CodeNameCategoryCitation
1110Cash in BankASSETFASRG §1.4.3
1120Investments — CurrentASSETFASRG §1.4.3
1130Investments — Long-TermASSETFASRG §1.4.3

12xx Receivables

CodeNameCategoryCitation
1220Property Taxes Receivable — CurrentASSETFASRG §1.4.3
1221Property Taxes Receivable — DelinquentASSETFASRG §1.4.3
1222Allowance for Uncollectible Taxes (Contra)ASSETFASRG §1.4.3
1240Due from Other FundsASSETFASRG §1.4.3
1250Due from State / Federal AgenciesASSETFASRG §1.4.3
1260Due from Other GovernmentsASSETFASRG §1.4.3
1290Other ReceivablesASSETFASRG §1.4.3

13xx Prepaids & Inventories

CodeNameCategoryCitation
1310Prepaid ExpendituresASSETFASRG §1.4.3

14xx Inventories

CodeNameCategoryCitation
1410Inventories — SuppliesASSETFASRG §1.4.3
1411Inventories — Food Commodities (USDA)ASSETFASRG §1.4.3

15xx Capital Assets (GASB 34)

CodeNameCategoryCitation
1510LandASSETFASRG §1.4.3
1520Buildings & ImprovementsASSETFASRG §1.4.3
1530Furniture & EquipmentASSETFASRG §1.4.3
1540Vehicles (Including Buses)ASSETFASRG §1.4.3
1550Construction in ProgressASSETFASRG §1.4.3
1560Right-of-Use Lease Asset (GASB 87)ASSETFASRG §1.4.3 / GASB 87
1570SBITA Intangible Asset (GASB 96)ASSETFASRG §1.4.3 / GASB 96
1580Accumulated Depreciation (Contra)ASSETFASRG §1.4.3

18xx Deferred Outflows

CodeNameCategoryCitation
1810Deferred Outflows — Pension (TRS)ASSETGASB 68
1820Deferred Outflows — OPEB (TRS-Care)ASSETGASB 75

21xx Current Liabilities

CodeNameCategoryCitation
2110Accounts PayableLIABILITYFASRG §1.4.3
2150Payroll Deductions & Withholdings PayableLIABILITYFASRG §1.4.3
2155TRS Contributions Payable — EmployerLIABILITYGov't Code §825.402
2156TRS Member Deductions PayableLIABILITYGov't Code §825.402
2157TRS-Care Surcharge PayableLIABILITYGov't Code §1575
2160Accrued Wages PayableLIABILITYFASRG §1.4.3
2170Due to Other FundsLIABILITYFASRG §1.4.3
2180Deferred Revenue — Property TaxesLIABILITYFASRG §1.4.3
2190Deferred Revenue — Federal/State GrantsLIABILITY2 CFR 200

23xx Long-Term Debt

CodeNameCategoryCitation
2310Bonds Payable — Voter Authorized (GO)LIABILITYTEC §45.001
2311Bond Premium (Unamortized)LIABILITYFASRG §1.4.3
2312Bond Discount (Unamortized, Contra)LIABILITYFASRG §1.4.3
2315Refunding Bonds PayableLIABILITYTEC §45.106
2320Lease Liability (GASB 87)LIABILITYGASB 87
2330SBITA Subscription Liability (GASB 96)LIABILITYGASB 96

24xx Pension & OPEB

CodeNameCategoryCitation
2410Net Pension Liability (TRS)LIABILITYGASB 68
2420Net OPEB Liability (TRS-Care)LIABILITYGASB 75
2430Compensated Absences PayableLIABILITYGASB 16

28xx Deferred Inflows

CodeNameCategoryCitation
2810Deferred Inflows — Pension (TRS)LIABILITYGASB 68
2820Deferred Inflows — OPEB (TRS-Care)LIABILITYGASB 75
2830Deferred Inflows — Unavailable Revenue (Taxes)LIABILITYGASB 65

31xx GASB 54 Five-Tier

CodeNameCategoryCitation
3100Fund Balance — NonspendableFUND EQUITYGASB 54

32xx GASB 54 Five-Tier

CodeNameCategoryCitation
3200Fund Balance — RestrictedFUND EQUITYGASB 54

34xx GASB 54 Five-Tier

CodeNameCategoryCitation
3400Fund Balance — Unassigned (Residual)FUND EQUITYGASB 54
3450Fund Balance — Assigned (Management Intent)FUND EQUITYGASB 54

36xx GASB 54 Five-Tier

CodeNameCategoryCitation
3600Fund Balance — Committed (Board Action)FUND EQUITYGASB 54

37xx Government-Wide (GASB 34)

CodeNameCategoryCitation
3700Net Position — Net Investment in Capital AssetsFUND EQUITYGASB 34

38xx Government-Wide (GASB 34)

CodeNameCategoryCitation
3800Net Position — RestrictedFUND EQUITYGASB 34

39xx Government-Wide (GASB 34)

CodeNameCategoryCitation
3900Net Position — UnrestrictedFUND EQUITYGASB 34

57xx Local Revenue

CodeNameCategoryCitation
5711Property Tax Revenue — M&O Current YearREVENUETax Code §26.04
5712Property Tax Revenue — M&O Prior Year / DelinquentREVENUETax Code §33.01
5713Property Tax Penalties & InterestREVENUETax Code §33.01
5719Other Tax Collections (PILOT, In-Lieu)REVENUEFASRG §1.4.3
5730Tuition & Fees from PatronsREVENUEFASRG §1.4.3
5740Interest / Investment EarningsREVENUEFASRG §1.4.3
5741Rental Income (Facilities Lease)REVENUEFASRG §1.4.3
5742Athletic Gate Receipts / Activity RevenueREVENUEFASRG §1.4.3
5743Gifts & BequestsREVENUEFASRG §1.4.3
5744Insurance RecoveryREVENUEFASRG §1.4.3
5745Local Grants & FoundationsREVENUEFASRG §1.4.3
5749Other Local Revenue (Misc)REVENUEFASRG §1.4.3
5750Food Service Activity — Local Meal SalesREVENUEFASRG §1.4.3
5751Food Service — A la Carte SalesREVENUE7 CFR 210.14
5752Food Service — Adult Meal SalesREVENUE7 CFR 210.14
5755Enterprise Service Revenue (Bookstore, Print)REVENUEFASRG §1.4.3
5760Co-curricular Receipts (Fundraisers)REVENUEFASRG §1.4.3
5769Other Local Operating RevenueREVENUEFASRG §1.4.3

58xx State Revenue

CodeNameCategoryCitation
5810Foundation School Program (FSP) — Per-ADA AidREVENUETEC §48.011
5811FSP — Available School Fund (ASF)REVENUETEC §43.001
5812State Allotment — Special EducationREVENUETEC §48.102
5813State Allotment — Bilingual/ESLREVENUETEC §48.105
5814State Allotment — Career & Tech Education (CTE)REVENUETEC §48.106
5815State Allotment — Gifted & TalentedREVENUETEC §48.109
5816State Allotment — Compensatory Ed (SCE)REVENUETEC §48.104
5817State Allotment — TransportationREVENUETEC §48.151
5818State Allotment — Early EducationREVENUETEC §48.108
5819State Allotment — College/Career/Military Readiness (CCMR)REVENUETEC §48.110
5820TRS On-Behalf Payments (State)REVENUEGASB 68
5821Instructional Materials Allotment (IMA)REVENUETEC §31.0211
5823Teacher Incentive Allotment (TIA)REVENUETEC §48.114
5824Dyslexia AllotmentREVENUETEC §48.103
5829Other State Revenue (Recapture Contra)REVENUETEC Ch 49
5831TRS-Care On-Behalf (OPEB)REVENUEGASB 75
5840State Program Revenues — OtherREVENUEFASRG §1.4.3

59xx Federal Revenue

CodeNameCategoryCitation
5910Federal Revenue — Distributed through TEAREVENUEFASRG §1.4.3
5920Federal Revenue — Direct (Title / IDEA)REVENUEESEA / IDEA
5921Federal Revenue — School Breakfast Program (SBP)REVENUE42 USC §1773
5922Federal Revenue — CACFP At-Risk AfterschoolREVENUE42 USC §1766
5923Federal Revenue — Summer Feeding (SFSP)REVENUE42 USC §1761
5924Federal Revenue — USDA Donated CommoditiesREVENUEUSDA §416/§32
5929Federal Revenue — Other (SHARS Medicaid)REVENUE42 USC §1396
5930Federal Revenue — E-Rate Category 1REVENUE47 USC §254
5931Federal Revenue — E-Rate Category 2REVENUE47 USC §254
5940Federal Revenue Distributed by Other Govt AgenciesREVENUEFASRG §1.4.3
5949Federal Revenue — Other / MiscREVENUEFASRG §1.4.3

6100 Payroll Costs

CodeNameCategoryCitation
6112Salaries — Substitute Teachers

Pay to short-term substitute teachers covering absent permanent staff.

EXPENDITUREFASRG §1.4.3
6117Salaries — Career Ladder SupplementsEXPENDITUREFASRG §1.4.3
6118Extra Duty Pay / Overtime — Professional & SupportEXPENDITUREFASRG §1.4.3
6119Salaries — Teachers & Other Professionals

Base pay for classroom teachers, librarians, counselors and other certified professionals.

EXPENDITUREFASRG §1.4.3
6121Extra Duty Pay — Support PersonnelEXPENDITUREFASRG §1.4.3
6122Salaries — Substitute Support PersonnelEXPENDITUREFASRG §1.4.3
6125Salaries — Part-Time Support PersonnelEXPENDITUREFASRG §1.4.3
6129Salaries — Support Personnel (Paraprofessionals/Clerical)

Base pay for aides, secretaries, custodians, food-service workers and other non-certified staff.

EXPENDITUREFASRG §1.4.3
6139Employee Allowances (Stipends, Cell, Travel)EXPENDITUREFASRG §1.4.3
6141Social Security / Medicare (FICA Employer)EXPENDITURE26 USC §3101-3128
6142Group Health & Life Insurance (TRS-ActiveCare)EXPENDITUREGov't Code §1579
6143Workers' Compensation (TASB RMF)EXPENDITURELab. Code §504
6144TRS On-Behalf — State (GASB 68 Pass-Through)EXPENDITUREGASB 68
6145Unemployment CompensationEXPENDITURELab. Code §201
6146TRS-Care Surcharge (Retirees / Non-OASDI)EXPENDITUREGov't Code §1575
6149Employee Benefits — Other (HSA Match, EAP)EXPENDITUREFASRG §1.4.3

6200 Professional/Contracted Svcs

CodeNameCategoryCitation
6211Legal ServicesEXPENDITUREFASRG §1.4.3
6212Audit ServicesEXPENDITURETEC §44.008
6213Tax Appraisal & Collection (CAD/Tax Office)EXPENDITURETax Code §6.06
6219Other Professional Services (Consulting, IT, Architect)EXPENDITUREFASRG §1.4.3
6223Student Tuition — Public Schools (PEIMS Pay-To)EXPENDITURETEC §25.001
6224Student Tuition — Other (Private/JJAEP)EXPENDITURETEC §37.011
6229Tuition & Transfer Payments — OtherEXPENDITUREFASRG §1.4.3
6239Education Service Center (Region 19, etc.) ServicesEXPENDITUREFASRG §1.4.3
6244Contracted Maintenance & Repair — VehiclesEXPENDITUREFASRG §1.4.3
6249Contracted Maintenance & Repair — Buildings/EquipmentEXPENDITUREFASRG §1.4.3
6255Utilities — Water/SewerEXPENDITUREFASRG §1.4.3
6256Utilities — Electric/GasEXPENDITUREFASRG §1.4.3
6257Utilities — TelecommunicationsEXPENDITUREFASRG §1.4.3
6259Utilities — OtherEXPENDITUREFASRG §1.4.3
6269Operating Lease Rentals (GASB 87 short-term)EXPENDITUREGASB 87
6291Consulting Services — Curriculum & Staff DevelopmentEXPENDITUREFASRG §1.4.3
6299Misc Contracted ServicesEXPENDITUREFASRG §1.4.3

6300 Supplies & Materials

CodeNameCategoryCitation
6311Gasoline & Other Fuels for VehiclesEXPENDITUREFASRG §1.4.3
6319Supplies for Maintenance & OperationsEXPENDITUREFASRG §1.4.3
6321TextbooksEXPENDITURETEC §31.001
6329Reading Materials (Library Books, Periodicals)EXPENDITUREFASRG §1.4.3
6339Testing MaterialsEXPENDITUREFASRG §1.4.3
6341Food (Food-Service / Cafeteria)EXPENDITURE7 CFR 210.14
6342Non-Food Cafeteria SuppliesEXPENDITURE7 CFR 210.14
6343Items for Sale (Bookstore/Activity)EXPENDITUREFASRG §1.4.3
6344USDA Donated Commodities (Used)EXPENDITUREUSDA §416/§32
6395Technology Supplies (Under Capitalization Threshold)EXPENDITUREFASRG §1.4.3
6396Furniture, Fixtures & Equipment under $5,000EXPENDITUREFASRG §1.4.3
6397Library Books & Media (Under Capitalization)EXPENDITUREFASRG §1.4.3
6398General Supplies — ClassroomEXPENDITUREFASRG §1.4.3
6399General Supplies (Other / Non-Capitalized)

Default catch-all for consumable supplies below the $5,000 capitalization threshold.

EXPENDITUREFASRG §1.4.3

6400 Other Operating

CodeNameCategoryCitation
6411Travel — Employee (Mileage, Per Diem)EXPENDITURE2 CFR 200.474
6412Travel — Student (Field Trips, UIL)EXPENDITUREFASRG §1.4.3
6419Travel — Non-Employee (Board, Volunteer)EXPENDITUREFASRG §1.4.3
6429Insurance & Bonding Costs (TASB / Property)EXPENDITUREFASRG §1.4.3
6439Election Costs (Bond, TRE, Board)EXPENDITUREElec. Code §3.005
6494Reclassified Transportation Expenses (Charter)EXPENDITUREFASRG §1.4.3
6495Dues & Subscriptions (TASA, TASB, Professional Orgs)EXPENDITUREFASRG §1.4.3
6498Awards, Tournament Fees, Graduation CostsEXPENDITUREFASRG §1.4.3
6499Misc Operating Costs (Recapture Expense, Other)

Used for Chapter 49 recapture expense and other unclassified operating costs.

EXPENDITURETEC Ch 49

6500 Debt Service

CodeNameCategoryCitation
6511Bond Principal — Voter Authorized GO BondsEXPENDITURETEC §45.001
6512Capital Lease Principal (GASB 87)EXPENDITUREGASB 87
6513Long-Term Debt Principal — OtherEXPENDITUREFASRG §1.4.3
6521Interest Expenditures — GO BondsEXPENDITUREFASRG §1.4.3
6522Capital Lease Interest (GASB 87)EXPENDITUREGASB 87
6523Interest Expenditures — Other DebtEXPENDITUREFASRG §1.4.3
6529Debt Service Fees (Paying Agent, Arbitrage)EXPENDITUREIRC §148
6599Other Debt Service CostsEXPENDITUREFASRG §1.4.3

6600 Capital Outlay

CodeNameCategoryCitation
6619Land Purchase & ImprovementsEXPENDITUREFASRG §1.4.3
6629Building Purchase, Construction & ImprovementsEXPENDITUREFASRG §1.4.3
6631Vehicles — School Buses (>$5,000)EXPENDITUREFASRG §1.4.3
6639Furniture & Equipment ≥ $5,000 (Capitalizable)

Equipment, furniture, fixtures meeting the $5,000 + 1-year capitalization threshold.

EXPENDITUREFASRG §1.4.3
6649Library Books & Media (Capitalized Collection)EXPENDITUREFASRG §1.4.3
6659Capitalized Lease Asset Purchases (GASB 87)EXPENDITUREGASB 87
6669Library Books — Initial Stocking (New Campus)EXPENDITUREFASRG §1.4.3
6699Capital Outlay — Other (Construction in Progress)EXPENDITUREFASRG §1.4.3

79xx Other Sources

CodeNameCategoryCitation
7911Sale of Bonds (Bond Proceeds)OTHER RESOURCESTEC §45.001
7912Sale of Real & Personal PropertyOTHER RESOURCESFASRG §1.4.3
7913Capital Lease — Proceeds (GASB 87)OTHER RESOURCESGASB 87
7914SBITA Proceeds (GASB 96)OTHER RESOURCESGASB 96
7915Operating Transfers InOTHER RESOURCESFASRG §1.4.3
7916Premium / Accrued Interest on Bonds IssuedOTHER RESOURCESFASRG §1.4.3
7917Prepaid InterestOTHER RESOURCESFASRG §1.4.3
7918Sale of Refunding BondsOTHER RESOURCESTEC §45.106
7919Other Financing Sources — MiscOTHER RESOURCESFASRG §1.4.3

89xx Other Uses

CodeNameCategoryCitation
8911Operating Transfers OutOTHER USESFASRG §1.4.3
8912Payment to Escrow Agent — Bond RefundingOTHER USESTEC §45.106
8913Discount on Issuance of Bonds (Contra)OTHER USESFASRG §1.4.3
8919Other Financing Uses — MiscOTHER USESFASRG §1.4.3
8949Other Use of Funds — Recapture Payment (Ch 49)OTHER USESTEC Ch 49

Required reports

Every TEA mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.

PEIMS Mid-Year (Submission 2)

Mid-Year (Jan)

Actual financial data for prior fiscal year.

TEC §44.007 / TEA Data Standards

PEIMS Summer (Submission 3)

Annual (Jun-Aug)

Year-end actuals + budget for current year.

TEA Data Standards Section 3

PEIMS Extended-Year (Submission 4)

Annual (Aug)

Extended Year program data + summer school.

TEA Data Standards Section 4

Annual Financial Report (AFR)

Annual

GASB 34 government-wide + fund statements + MD&A. Filed with TEA & local school board.

TEC §44.008

TASBO/TASB Schedule of Required Disclosures

Annual

Notes to financial statements.

TEA Module 4

Schedule of Expenditures of Federal Awards (SEFA)

Annual

Single Audit / Uniform Guidance 2 CFR 200 Subpart F.

2 CFR 200.510

Indirect Cost Rate Proposal (ICRP)

Annual

Restricted/unrestricted rates for federal grants.

TEA ICRP Procedures

Texas Academic Performance Report (TAPR) Financial

Annual

Actual financial data published by campus.

TEC §39.301

Truth-in-Taxation (TNT) — M&O and I&S Tax Rates

Annual

TRE adoption + voter-approval calculation.

Tax Code §26.04, §26.08

Chapter 49 Recapture Estimate / Final

Annual

Wealth-equalization payment to TEA.

TEC Chapter 49

Foundation School Program (FSP) Settle-Up

Annual

Final FSP entitlement after attendance true-up.

TEC §42

Texas-specific compliance

  • Texas uses 'Pólizas' style accounts grouped by Function (11 Instruction, 12 Library, 13 Curriculum, 21 Instructional Leadership, 23 School Leadership, 31 Guidance, 33 Health, 34 Pupil Transport, 35 Food, 36 Co-curricular, 41 General Admin, 51 Plant M&O, 52 Security, 53 Data Processing, 61 Community, 71 Debt Service, 81 Facilities Acquisition, 95 JJAEP, 99 Other).
  • Program Intent Codes (PIC): 11 Basic, 22 Special Ed, 23 Bilingual/ESL, 24 SCE State Compensatory Ed, 25 Bilingual/ESL Title III, 26 Non-disciplinary AEP, 28 DAEP basic, 29 DAEP SCE, 30 Title I Schoolwide, 31 High School Allotment, 32 Pre-Kindergarten, 33 Pre-K Special Ed, 34 Pre-K Bilingual, 35 Pre-K SCE, 91 Athletics, 99 Undistributed.
  • Object Codes 6100=Payroll, 6200=Professional/Contracted, 6300=Supplies/Materials, 6400=Other Operating, 6500=Debt Service, 6600=Capital Outlay; 5xxx = Revenues; 1xxx = Assets; 2xxx = Liabilities; 3xxx = Fund Equity.
  • Fund 199 General Fund must reconcile to TEA's M&O tax rate; Fund 599 Debt Service must reconcile to I&S tax rate.
  • Student Activity Funds (Fund 865) under GASB 84 are custodial — money is held FOR students, not BY the district. Disbursement requires student-officer signatures plus sponsor co-signature.
  • TRS reporting (Teacher Retirement System): all employee contributions, district matching, TRS-Care retiree health, TRS-ActiveCare active health.
  • Chapter 49 Recapture: property-wealthy districts owe TEA an annual recapture payment. Calculation feeds the AFR and PEIMS.
  • TEA RDA (Results-Driven Accountability) and SPP (State Performance Plan) drive special-education compliance reporting.

Official Texas resources

TEA FASRG (Accounting Manual) →TEA PEIMS Data Standards →TASBO (Texas Association of School Business Officials) →Region 19 ESC →

Related states

K-12 accounting compliance profiles for districts in neighboring states:

Other states: Louisiana, Oklahoma, Arkansas, New Mexico. See all 50 states →

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