Virginia · VDOE
K-12 accounting software built for Virginia districts.
Spire Ledgers ships pre-configured for Virginia Department of Educationcompliance — the Uniform Chart of Accounts for Virginia School Divisions (ASRFIN) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Virginia during onboarding.
Account-code structure (VDOE)
VDOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | var | Source/legal restriction of money (e.g. School Operating, School Cafeteria, School Construction, Debt Service). Codes assigned locally by the school division within VDOE's fund-type framework. | Code of Virginia §22.1-115 |
| Function (Major Classification) | var | One of the nine major expenditure classifications prescribed by the State Board of Education: Instruction; Administration, Attendance & Health; Pupil Transportation; Operation & Maintenance; School Food Services & Other Noninstructional Operations; Facilities; Debt and Fund Transfers; Technology; Contingency Reserves. | Code of Virginia §22.1-115 |
| Object | var | Type of goods or services purchased (e.g. salaries, fringe benefits, purchased services, materials & supplies, capital outlay). | VDOE ASRFIN Chart of Accounts |
| Program/Cost Center | var | Locally-defined campus, school, or program cost center used to associate expenditures with a building or activity. | VDOE ASRFIN Instructions |
Fund registry
Spire ships a complete, audit-ready fund registry for Virginia — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
School Operating Fund (General Operating)
School Cafeteria Fund / School Nutrition Programs
Federal Programs / Grants Fund (Title I, IDEA, ESSER, etc.)
Textbook Fund
School Activity / Student Activity Fund (GASB 84)
VDOE School Activity Funds Guidance
School Construction / Capital Projects Fund
Code of Virginia §22.1-175.2 (Public School Construction Grants Fund)
School Debt Service Fund
Health Insurance / Self-Insurance Internal Service Fund
Private-Purpose Scholarship & Trust Fund
Required reports
Every VDOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Annual School Report Financial (ASRFIN)
AnnualYear-end financial actuals (revenues, expenditures, balance sheet) submitted by every Virginia school division through SSWS. Drives Direct Aid to Public Education calculations.
Code of Virginia §22.1-81
Superintendent's Annual Report for Virginia
AnnualAnnual statistical and financial report compiled by VDOE from school-division ASRFIN submissions; published online for the Governor and General Assembly.
Code of Virginia §22.1-81
Required Local Effort (RLE) / Required Local Match (RLM)
AnnualCertification that the locality met its share of the cost of the Standards of Quality (SOQ). State pays approximately 55%; localities pay the remainder per the Local Composite Index.
Code of Virginia §22.1-97
Comprehensive Annual Financial Report (ACFR) / GASB 34
AnnualGASB 34 government-wide and fund-level statements with MD&A, audited by an independent CPA and filed with the local governing body and the Auditor of Public Accounts.
Code of Virginia §15.2-2511
Auditor of Public Accounts (APA) Comparative Report
AnnualAPA-prescribed Comparative Report of Local Government Revenues and Expenditures filed by every locality (including school divisions).
Code of Virginia §15.2-2510
Schedule of Expenditures of Federal Awards (SEFA) / Single Audit
AnnualUniform Guidance Single Audit (2 CFR 200 Subpart F) for divisions expending federal awards above the threshold.
2 CFR 200.510
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted indirect cost rates approved by VDOE for use on federal grants.
VDOE Office of Budget and Finance
Standards of Quality (SOQ) Staffing & Salary Compliance Reports
AnnualDemonstrates compliance with SOQ staffing minimums (instructional positions, support positions) and the SOQ-prescribed staffing ratios.
Code of Virginia §22.1-253.13:1 et seq.
Virginia-specific compliance
- Virginia school divisions are fiscally dependent on the local governing body (county/city). Appropriations are made TO the school board by the locality, but VDOE prescribes the nine major expenditure classifications under Code of Virginia §22.1-115.
- ASRFIN is the canonical year-end financial submission and must reconcile to the audited financial statements; it is filed through VDOE's Single Sign-on for Web Systems (SSWS) portal.
- Standards of Quality (SOQ) drive ~85% of state funding. The Local Composite Index (LCI) determines the state/local funding split per division.
- Required Local Effort (RLE) and Required Local Match (RLM) are certified annually to demonstrate the locality met its share of SOQ costs.
- School Activity Funds are commonly held by individual schools for student-organization activity; treatment under GASB 84 (custodial vs. special revenue) depends on whether the division has administrative involvement.
- Virginia Retirement System (VRS) reporting: contributions for instructional and non-instructional employees, including the optional Hybrid Retirement Plan.
- Lottery Per-Pupil Allocation (LPPA): a flexible state allocation funded by Virginia Lottery proceeds, distributed based on March 31 ADM.
- School Construction Grants Fund and the Virginia Public School Authority (VPSA) provide capital-project financing channels.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: North Carolina, West Virginia, Maryland, Tennessee, Kentucky. See all 50 states →
Virginia districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for VDOE compliance. Or schedule a 30-minute demo for your business office.