West Virginia · WVDE
K-12 accounting software built for West Virginia districts.
Spire Ledgers ships pre-configured for West Virginia Department of Educationcompliance — the WVDE LEA Chart of Accounts (Office of School Finance) (FY25 (revised 10.30.2024)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick West Virginia during onboarding.
Account-code structure (WVDE)
WVDE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | var | Fund-type identifier (General Current Expense, Special Revenue, Capital Projects, Debt Service, Permanent Improvement, Enterprise, Internal Service, Trust, Custodial). | WVBE Policy 8100 |
| Function | var | Activity for which an expenditure is made; aligned to NCES Handbook 2014 functions (e.g. 1000 Instruction, 2100 Support–Pupils, 2200 Support–Instructional Staff, 2300 General Admin, 2400 School Admin, 2500 Business, 2600 Operations & Maintenance, 2700 Transportation, 2900 Other Support, 3100 Food Services, 4000 Facilities, 5000 Debt Service). | WVDE LEA Chart of Accounts; NCES 2014 Handbook |
| Object | var | Type of goods or services purchased (e.g. 100 Salaries, 200 Employee Benefits, 300 Purchased Professional Services, 400 Purchased Property Services, 500 Other Purchased Services, 600 Supplies, 700 Property, 800 Other). | WVDE LEA Chart of Accounts; NCES 2014 Handbook |
| Program | var | Plan of activities designed to accomplish a predetermined objective (e.g. regular, special, vocational, adult education, community services). | WVDE LEA Chart of Accounts |
| Subject Matter / Project | var | Optional further detail used to track grant projects or specific subject-matter spending. | WVDE LEA Chart of Accounts |
Fund registry
Spire ships a complete, audit-ready fund registry for West Virginia — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Current Expense Fund
WVBE Policy 8100
Special Revenue Fund (state/federal restricted grants)
WVBE Policy 8100
School Lunch / Child Nutrition Fund
Permanent Improvement Fund (regular-levy set-aside)
WVBE Policy 8100
Capital Projects / Bond Construction Fund
WVBE Policy 8100
Debt Service Fund
WVBE Policy 8100
Enterprise Fund (e.g. self-supporting operations)
Internal Service Fund (e.g. printing, employee benefits)
Student Activity / Custodial Fund (GASB 84)
Required reports
Every WVDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
LEA Annual Financial Statements (Audited)
AnnualGASB 34 government-wide and fund-level statements audited by an independent CPA and filed with WVDE Office of School Finance.
W.Va. Code §18-9B-10; WVBE Policy 8100
Five-Year Financial Plan
AnnualMulti-year projection of revenues and expenditures filed with WVDE per Policy 8100.
WVBE Policy 8100
Annual Operating Budget
AnnualCounty board-adopted budget submitted to WVDE prior to the start of the fiscal year.
W.Va. Code §18-9B-9
Public School Support Program (PSSP) Reconciliation
AnnualState aid reconciliation under the Public School Support Program funding formula.
W.Va. Code §18-9A-1 et seq.
Schedule of Expenditures of Federal Awards (SEFA) / Single Audit
AnnualUniform Guidance Single Audit (2 CFR 200 Subpart F) for LEAs expending federal awards above the threshold.
2 CFR 200.510
Indirect Cost Rate Proposal
AnnualRestricted/unrestricted indirect cost rates approved by WVDE for use on federal grants.
WVDE Office of Federal Programs
Levy Estimate (Form LE)
AnnualAnnual property-tax levy estimate filed with the State Auditor and the State Tax Commissioner before the budget is adopted.
W.Va. Code §11-8-10
Excess Levy / Bond Election Reporting
On-demandReports filed when a county imposes an excess levy or issues general-obligation bonds for school purposes.
W.Va. Code §11-8-16; §13-1
West Virginia-specific compliance
- West Virginia LEAs (county boards of education, multi-county vocational centers, public charter schools, and educational service cooperatives) follow the WVDE LEA Chart of Accounts, which is aligned to NCES Handbook 2014.
- The Public School Support Program (PSSP) funding formula in W.Va. Code §18-9A-1 et seq. drives state aid; key 'Steps' include personnel allowance, current-expense allowance, transportation, school facilities, and a local-share calculation.
- WVBE Policy 8100 (Public School Finance) governs fund accounting, budgeting, and financial reporting for all county boards of education.
- The Permanent Improvement Fund accumulates a portion of regular-levy proceeds for major construction and capital improvements.
- Capital projects whose annual expenditures exceed 3% of the prior year's General Current Expense Fund expenditures must be accounted for in a Bond Construction, Permanent Improvement, or Capital Projects Fund.
- Teachers Retirement System (TRS) / Teachers' Defined Contribution System reporting is required for all LEA employees.
- School Building Authority (SBA) of West Virginia provides capital-project funding; SBA-funded projects carry separate reporting requirements.
- School Activity / Custodial Funds under GASB 84 must be evaluated to determine whether they are special-revenue or custodial in nature.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Virginia, Kentucky, Ohio, Pennsylvania, Maryland. See all 50 states →
West Virginia districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for WVDE compliance. Or schedule a 30-minute demo for your business office.