Vermont · AOE
K-12 accounting software built for Vermont districts.
Spire Ledgers ships pre-configured for Vermont Agency of Educationcompliance — the Handbook for Financial Accounting of Vermont School Systems (Handbook II) (Handbook II v1.0 (12/01/2019)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Vermont during onboarding.
Account-code structure (AOE)
AOE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | var | Type and source of money — General, Special Revenue (federal/state grants), Capital Projects, Debt Service, Permanent, Enterprise, Internal Service, and Fiduciary funds. | Handbook II §8.1 |
| Location | var | School building or office where the activity occurs (used for ESSA per-pupil expenditure and consolidated financial reporting). | Handbook II §8.2 |
| Level | var | Instructional level (Pre-K, Elementary, Middle, Secondary, Adult, Undistributed) for cost-by-grade-band reporting. | Handbook II §8.3 |
| Program | var | Program / activity (Regular Education, Special Education, Career & Technical, Title programs, Essential Early Education, etc.). | Handbook II §8.4 |
| RevSource | var | Revenue source (Local Property Tax, State Education Fund, Federal, Tuition, Transfers In) — used on revenue-side entries to identify the originating source. | Handbook II §8.5 |
| Function | var | Activity for which money is being expended — NCES-style 1000-5000 categories (Instruction, Support Services, Non-Instructional, Facilities, Other Outlays). | Handbook II §8.6 |
| Type | var | Sub-classifier within Function (e.g., distinguishing teacher salaries from substitute salaries within the same function). | Handbook II §8.7 |
| Object | var | Object of expenditure (Salaries 100, Benefits 200, Purchased Services 300/400/500, Supplies 600, Property 700, Other 800). | Handbook II §8.8 |
| Revenue | var | Revenue object (Local Tax, Tuition, State Aid, Federal Pass-Through, Earnings on Investments, etc.) — used on revenue ledger entries. | Handbook II §8.9 |
| Project | var | Optional project / grant-tracking segment for federal awards, capital projects, and multi-year initiatives. | Handbook II §8.10 |
| Balance Sheet | var | Asset, liability, and fund-balance / equity accounts for balance-sheet entries. | Handbook II §8.11 |
Fund registry
Spire ships a complete, audit-ready fund registry for Vermont — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
Handbook II §3.4.1
Food Service / Child Nutrition Special Revenue
Handbook II §10.19
Federal Special Revenue (Title I, IDEA, Title II/III/IV)
Handbook II §10.26
ESSER / ARP Federal Relief
State Grants Special Revenue (incl. Essential Early Education)
Capital Projects Fund (School Construction / Major Renovation)
Handbook II §10.10
Debt Service Fund
Handbook II §10.12
Enterprise Fund (Adult Education / self-supporting operations)
Handbook II §10.17
Internal Service Fund
Private-Purpose Trust (Scholarships, Donations)
Handbook II §10.53
Custodial / Student Activity Funds
Handbook II §10.11
Required reports
Every AOE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
UCOA Year-End Submission via SSDDMS / eFinancePLUS
AnnualYear-end actuals submitted from the state-managed PowerSchool eFinancePLUS instance to AOE in the UCOA account-code structure.
16 V.S.A. §242(4)(B) & (C)
Annual School Report (16 V.S.A. §563)
AnnualSchool board's annual report of receipts, expenditures, balances, and budget filed with AOE and published locally.
16 V.S.A. §563
Education Spending Per Equalized Pupil — Act 60/68/127 calculation
AnnualStatewide Education Fund spending calculation per equalized pupil; drives the homestead and non-homestead property tax rates.
32 V.S.A. Chapter 135 / 16 V.S.A. §4001
Act 173 Special Education Census Reimbursement Report
AnnualSpecial education census-grant block reimbursement filing under Vermont's Act 173 (2018) special-education funding reform.
16 V.S.A. §2967 (Act 173 of 2018)
FY Budget Submission (AOE Pre-Town-Meeting)
AnnualProposed school district budget posted in Town Meeting warning materials and submitted to AOE.
16 V.S.A. §428
ESSA Per-Pupil Expenditure (PPE) Report
AnnualSchool-level per-pupil expenditure derived from UCOA Location segment and published on the state report card.
ESSA §1111(h)(1)(C)(x)
F-33 School-Level Finance Survey
AnnualU.S. Census Bureau / NCES F-33 school district finance survey populated from UCOA data.
20 USC §9543
Single Audit / Schedule of Expenditures of Federal Awards (SEFA)
AnnualUniform Guidance Single Audit (2 CFR 200 Subpart F) for SUs/SDs receiving federal awards.
2 CFR 200.510
Vermont-specific compliance
- 16 V.S.A. §242(4)(B) & (C) requires every Vermont LEA (supervisory union, supervisory district, and school district) to follow the definitions, instructions, and procedures in Handbook II.
- Per 2018 Spec. Sess. Acts and Resolves No. 11, Sec. E.500.1, all LEAs must use the state-selected shared financial management system. AOE has contracted PowerSchool's eFinancePLUS (branded SSDDMS) as the single statewide platform.
- Education spending is funded through the Education Fund (32 V.S.A. Chapter 135) with statewide property-tax equalization across homestead and non-homestead tax rates per Acts 60/68/127.
- Act 173 of 2018 replaced the per-pupil 60% special-education cost reimbursement with a census-based block-grant funding model for SU/SD special-education services.
- Act 127 of 2022 revised the equalized-pupil weighting to better reflect English learner, poverty, rural, and small-school factors.
- Handbook II glosses NCES Handbook 2R2 / 2014 Edition but extends the chart of accounts with Vermont-specific segments (Level, RevSource, Type, Project) for finer reporting.
- Custodial / student-activity funds are accounted for under GASB 84 in Handbook II §10.11.
- Career & Technical Education (CTE) regional centers report through their host SU/SD using Program segment values defined in Handbook II §10.5.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: New Hampshire, New York, Massachusetts, Maine. See all 50 states →
Vermont districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for AOE compliance. Or schedule a 30-minute demo for your business office.