Washington · OSPI
K-12 accounting software built for Washington districts.
Spire Ledgers ships pre-configured for Office of Superintendent of Public Instructioncompliance — the Accounting Manual for Public School Districts in the State of Washington (2025-26 Edition (posted Aug 5, 2025)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Washington during onboarding.
Account-code structure (OSPI)
OSPI requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 1 | One-digit fund number: 1 General, 2 Capital Projects, 3 Debt Service, 4 ASB, 5 Transportation Vehicle, 6 Permanent, 7 Private-Purpose Trust, 9 Custodial. | SDAM Chapter 3 — Fund Accounting |
| Program | 2 | Identifies the educational program (e.g. 01 Basic Education, 21 Special Education, 31 Vocational, 51 Federal Stimulus). | SDAM Chapter 6 — Program Codes |
| Activity | 2 | Function-style code grouping the nine broad activity areas: Administration, Instruction, Instructional Support, School Food Services, Pupil Transportation, Maintenance & Operation, Other Services, Debt Service, Public Activities. | SDAM Chapter 6 — Activity Codes |
| Object of Expenditure | 1 | Single-digit object: 0 Debit Transfer, 1 Credit Transfer, 2 Certificated Salaries, 3 Classified Salaries, 4 Employee Benefits, 5 Supplies/Materials, 7 Purchased Services, 8 Travel, 9 Capital Outlay. | SDAM Chapter 6 — Object Codes |
| Revenue Source / Account | 4 | Source code on revenue lines (1xxx local, 2xxx state general, 3xxx state special, 4xxx federal, 5xxx other agencies, 6xxx other financing, 9xxx other). | SDAM Chapter 5 — Revenue Sources |
| Location/School | var | Optional district-defined building/cost-center code for site-level reporting (length set locally). | Locally defined per OSPI guidance |
Fund registry
Spire ships a complete, audit-ready fund registry for Washington — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
RCW 28A.320.330 / SDAM Ch. 3
Capital Projects Fund
RCW 28A.320.330 / SDAM Ch. 9
Debt Service Fund
RCW 28A.320.330 / SDAM Ch. 8
Associated Student Body (ASB) Fund
RCW 28A.325.030 / SDAM Ch. 7
Transportation Vehicle Fund
RCW 28A.160.130 / SDAM Ch. 10
Permanent Fund
SDAM Ch. 3 (where applicable)
Private-Purpose Trust Fund
SDAM Ch. 3
Custodial Fund (GASB 84)
SDAM Ch. 3 — GASB 84 Implementation
Required reports
Every OSPI mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
F-195 Adopted Budget
Annual (by Aug 31)Board-adopted four-fund budget submitted to OSPI in F-195 format.
RCW 28A.505 / OSPI Bulletin B-Series
F-200 Budget Extension
As neededMid-year budget extension when revenues or expenditures change materially.
RCW 28A.505.170
F-203 Revenue Estimate
AnnualRequired revenue projection submitted to ESD/OSPI as input to F-195.
OSPI F-203 Instructions
F-196 Annual Financial Statement
Annual (by Aug 31 following fiscal year end)Year-end financial statements for all funds submitted to OSPI; basis for state ACFR consolidation.
RCW 28A.505.020 / SDAM Ch. 11
Audited Financial Statements (SAO Audit)
AnnualAudit conducted by Washington State Auditor's Office under municipal accountability and Single Audit standards.
RCW 43.09.260
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F, submitted to SAO.
2 CFR 200.510
Indirect Cost Rate (ICR)
AnnualOSPI-approved restricted/unrestricted indirect cost rate for federal grants.
OSPI ICR Procedures
Personnel Reporting (S-275)
Annual (by Dec 1)Certificated and classified staff mix, experience, and education reporting that drives the Prototypical School allocation.
OSPI S-275 Instructions
P-223 Monthly Enrollment
MonthlyFTE enrollment count submitted to OSPI; basis for monthly state apportionment.
WAC 392-121-122
Capital Projects Fund / SCAP Reporting
Per projectSchool Construction Assistance Program reporting (D-Forms) for state-matched construction.
WAC 392-343 / SCAP Manual
Levy Certification (Enrichment Levy / Capital / Transportation Vehicle)
AnnualEP&O enrichment levy and bond/capital/transportation-vehicle levy certifications under the McCleary cap.
RCW 84.52.0531 / RCW 28A.320.330
Washington-specific compliance
- Washington funds K-12 through the Prototypical School Funding Model — the legislature defines a 'prototypical' staffing ratio per school size and pays based on actual enrollment, with K-3 class size, MSOC, transportation, and special education layered on. McCleary v. State (2012/2018) drove the substantial increases now codified in RCW 28A.150.260.
- Districts levy enrichment property taxes capped at the lesser of $2.50 per $1,000 AV or a per-pupil maximum (currently ~$3,000 per FTE) — the McCleary 'levy cliff' and 'levy cap' rules. Capital and transportation vehicle levies/bonds require 60% supermajority.
- ASB Fund (Fund 4) is unusual: it is a Special Revenue fund (not custodial), because RCW 28A.325 vests the school board with administrative oversight even though students raise the money. Sub-fund accounting is required for each student club.
- Transportation Vehicle Fund (Fund 5) is dedicated solely to bus acquisition and major repair; OSPI provides a bus depreciation reimbursement that flows into this fund.
- Capital Projects Fund (Fund 2) covers land, construction, energy audits, equipment, and technology. The School Construction Assistance Program (SCAP) provides state matching grants based on student-space eligibility.
- Pension reporting: SERS (classified), TRS (certificated), and PERS Plan 1 unfunded liability allocations — districts report GASB 68 NPL via DRS-issued schedules.
- All audits are performed by the Washington State Auditor's Office (SAO) — districts cannot hire private CPAs for the financial audit. The SAO also issues the Single Audit and accountability audits.
- Educational Service Districts (ESDs) provide regional services and have their own separate Accounting Manual for ESDs; districts may pay ESD core services from the General Fund.
- Washington has no state income tax; primary state revenue is the State Property Tax (Part 1 + Part 2) plus general sales tax — schools are heavily state-funded post-McCleary, so federal/local share is comparatively smaller than most states.
- GASB 84 implementation moved most scholarship/private trust funds out of the old Agency Fund into the new Fund 9 Custodial Fund or Fund 7 Private-Purpose Trust depending on benefit recipients.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Oregon, Idaho, California, Montana. See all 50 states →
Washington districts can run on Spire today.
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