Utah · USBE
K-12 accounting software built for Utah districts.
Spire Ledgers ships pre-configured for Utah State Board of Educationcompliance — the Utah Uniform Chart of Accounts for Local Education Agencies (FY26 Edition (Apr 30, 2025)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Utah during onboarding.
Account-code structure (USBE)
USBE 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 fiscal entity. 10 General; 2x Special Revenue; 3x Debt Service / Capital Outlay; 49 School Food Services Governmental; 5x Enterprise; 60 Internal Service; 7x Trust & Custodial. | USBE COA — Fund |
| Location | 3 | School/site code derived from USBE CACTUS. 100-299 K-6, 300-499 4-6 and 7-9, 700-799 7-12. Required at expenditure level. | USBE COA — Location |
| Program | 4 | Educational program (0000-1199 Regular Elementary/Secondary, 1200-1299 Special Ed, 5000-5999 State, 6000-6999 CTE, 7000-7999 Federal, 8000-8499 Child Nutrition, 9000-9999 Support). | USBE COA — Program |
| Balance Sheet | 4 | Balance-sheet classification (8xxx Assets, 9xxx Liabilities, 98xx Net Position / Fund Balance). | USBE COA — Balance Sheet |
| Revenue | 4 | Revenue source (1xxx Local, 2xxx Intermediate, 3xxx State, 4xxx Federal, 5xxx Other Financing Sources, 6xxx Unusual/Infrequent). | USBE COA — Revenue |
| Function | 4 | Activity for which a service or material is acquired (1xxx Instruction, 2xxx Support, 3xxx Operation of Noninstructional Services, 4xxx Facilities Acquisition & Construction, 5xxx Debt Service). | USBE COA — Function |
| Object | 3 | Service/material obtained (1xx Salaries, 2xx Benefits, 3xx Purchased Professional & Technical, 4xx Property Services, 5xx Other Purchased, 6xx Supplies, 7xx Property, 8xx Debt Service & Misc). | USBE COA — Object |
Fund registry
Spire ships a complete, audit-ready fund registry for Utah — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
USBE COA — Governmental Fund Types
District Foundation Fund
Student Activity Fund
GASB 84 / USBE COA
Non K-12 Programs Fund (Pre-School, Adult Ed, Recreation)
Pass-through Taxes Fund
Debt Service Fund
Capital Projects Fund
Building Reserve Fund
School Food Services Governmental Fund
Enterprise Fund
Internal Service Fund
Trust Fund
Custodial Fund
Required reports
Every USBE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual Financial Report (AFR)
AnnualAudited revenue/expenditure/balance-sheet data by fund certified through UPEFS after the LEA's external audit is complete.
Utah Code §53G-5-404; R277-113
Annual Program Report (APR)
AnnualDetail of state and federal program expenditures used for state funding reconciliation and federal reporting.
USBE Financial Operations — APR
Independent Audit Report
AnnualAudit performed under Utah State Auditor and AICPA standards; Single Audit (2 CFR 200 Subpart F) when federal expenditures exceed the threshold.
Utah Code §51-2a; 2 CFR 200.500
Adopted Budget
Annual (by Jun 22)Tentative budget adopted before Jun 1 with public hearing; final budget adopted by Jun 22.
Utah Code §53G-7-303
Truth in Taxation Notice
Annual (when increasing rate)Required notice/hearing when adopting a tax rate above the certified rate.
Utah Code §59-2-919
Indirect Cost Rate Proposal
AnnualUSBE-approved restricted/unrestricted rates used on federal grants.
USBE Financial Operations — Indirect Cost
Transparent Utah Submission
QuarterlyDetailed expenditure/revenue/employee compensation upload to Utah Public Finance Website.
Utah Code §63A-3-405
ESSA Per-Pupil Expenditure (PPE) Report
AnnualSchool-level per-pupil expenditure derived from AFR by location code.
ESSA §1111(h)(1)(C)(x)
Utah-specific compliance
- USBE has been on Handbook II / NCES-aligned accounts since 1979; the FY26 Uniform Chart of Accounts uses an 'M' prefix to flag accounts that are mandatory minimum reporting; non-M accounts are optional but encouraged detail.
- All financial information is submitted and certified through UPEFS (Utah Public Education Financial System). LEAs may keep an internal COA but must map it to the uniform COA for reporting.
- Property tax revenue codes are unusually granular: separate codes for Basic Rate (1110), Voted Local Levy (1112), Board Local Levy (1114), Capital Local Levy (1124), Debt Service Levy (1128), Judgment Recovery (1134), and matching FILT/'Fee-in-Lieu' codes (1160-1184).
- Location code is required at the expenditure level and must come from CACTUS (Comprehensive Administration of Credentials for Teachers in Utah Schools).
- Governmental funds use modified-accrual basis and current-financial-resources measurement focus; proprietary and fiduciary funds use accrual basis and economic-resources measurement focus.
- Student Activity Fund (21) is treated as a Special Revenue fund, not custodial, when the LEA has administrative involvement in the activities (post GASB 84 analysis).
- USBE staff reconcile UPEFS submissions against the LEA's audited financial statements; material discrepancies trigger resubmission and corrective action.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Nevada, Arizona, Colorado, Idaho. See all 50 states →
Utah districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for USBE compliance. Or schedule a 30-minute demo for your business office.