Wyoming · WDE
K-12 accounting software built for Wyoming districts.
Spire Ledgers ships pre-configured for Wyoming Department of Educationcompliance — the Wyoming School Budgeting, Accounting, and Reporting Manual (July 2020 Edition) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Wyoming during onboarding.
Account-code structure (WDE)
WDE 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 (e.g. 01 General, 20 Special Revenue group, 50 Enterprise — Food Service). | WY Manual — Fund Classification |
| Operational Unit | 3 | School/building or organizational unit where the activity occurred (required for ESSA per-pupil expenditure reporting). | WY Manual — Operational Unit |
| Function | 4 | Activity for which a service or material is acquired (1000 Instruction, 2000 Support Services, 3000 Operation of Non-Instructional Services, 4000 Facilities Acquisition & Construction, 5000 Other Outlays). | WY Manual — Function Definitions |
| Program | 3 | Plan of activities (e.g. 100 Regular, 200 Special, 300 Vocational, 400 Other Instructional, 500 Non-Public, 600 Adult/Continuing, 700 Community Services, 800 Co-Curricular). | WY Manual — Program |
| Object of Expenditure | 3 | Service or commodity (100 Personal Services-Salaries, 200 Personal Services-Benefits, 300 Purchased Professional & Tech, 400 Purchased Property, 500 Other Purchased, 600 Supplies, 700 Property, 800 Other Objects, 900 Other Uses). | WY Manual — Object of Expenditure |
| Source of Revenue | 4 | Revenue classification (1xxx Local, 2xxx Intermediate Sources / County, 3xxx State, 4xxx Federal, 5xxx Other Financing Sources). | WY Manual — Source of Revenue |
| Project / Reporting | 3 | Optional — used for individual federal/state grants and other restricted funding requiring separate accountability. | WY Manual — Project/Reporting |
| Level of Instruction | 2 | Optional — distinguishes elementary, middle, high school, etc. | WY Manual — Level of Instruction |
Fund registry
Spire ships a complete, audit-ready fund registry for Wyoming — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
WY Manual — Governmental Fund Types
Special Revenue Funds (Federal/State Grants, Major Maintenance)
Federal Programs (Title I, Title II, Title III, Title IV, IDEA-B, Perkins) — sub-fund of 20
Major Maintenance Fund (School Facilities Commission)
Capital Projects Funds (School Facilities Commission Construction)
Debt Service Funds
W.S. §21-13-715
Permanent Funds
Enterprise Fund — Food Service
WDE Finance Unit (required for food service)
Enterprise Fund — Other (e.g. Daycare, Bookstore)
Internal Service Funds (Self-Insurance, Central Warehousing, Print Shop)
Private Purpose Trust Funds
Agency / Custodial Funds (Student Activity, BOCES mills, payroll clearing)
Pension and OPEB Trust Funds
Investment Trust Funds
Required reports
Every WDE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
WDE100 — School Funding Worksheet
AnnualDistrict-level funding model worksheet driving the Wyoming School Foundation Program payment.
WY Manual — WDE Required Fiscal Reports
WDE401 — Annual Special Education Expenditure Report
AnnualDetail of special-education revenues and expenditures used for state reimbursement.
WY Manual — WDE Required Fiscal Reports
WDE600 — Attendance and Membership
AnnualAverage daily membership submitted in WINDS; drives funding-model student counts.
WY Manual — WDE Required Fiscal Reports
WDE601 — Annual District Report
AnnualDetailed prior-year revenue, expenditure and bond activity by FundGroup, Function and Object — feeds Title I, Impact Aid, MOE and Food Match calculations. Submitted via WINDS.
WY Manual / WDE601 Guidebook
WDE602 — School District Staff Member Collection
FallEvery staff member, assignment and experience; verifies certification status and feeds the funding model.
WDE Data Collections
WDE684 — WINDS WISE Certified/Course/Student Data
FallCourse, certified-staff and student data for state and federal reporting.
WDE Data Collections
Annual Audit Report (Single Audit if applicable)
AnnualIndependent audit filed with the Wyoming Department of Audit and the WDE.
W.S. §16-4-121; 2 CFR 200 Subpart F
Adopted Budget
Annual (by Jul 31)School district budget adopted after public hearing in accordance with the Wyoming Public Budget Act.
W.S. §16-4-101 et seq.
ESSA Per-Pupil Expenditure (PPE) Report
AnnualSchool-level per-pupil expenditures derived from WDE601 Operational Unit coding.
WDE ESSA PPE Reporting
Wyoming-specific compliance
- Wyoming uses a 2-digit fund code grouping (01 General, 20 Special Revenue group, 30 Capital Projects, 40 Debt Service, 45 Permanent, 50 Enterprise, 60 Internal Service, 70 Private-Purpose Trust, 80 Custodial/Agency, 85 Pension Trust, 87 Investment Trust).
- All Wyoming districts are required to account for food-service programs as an Enterprise Fund — modified accrual / governmental classification is not permitted for food service.
- Capital Construction funding from the Wyoming School Facilities Commission must be classified in Capital Projects (30); Major Maintenance funding goes in Special Revenue (20/25), not Capital Projects.
- County Treasurers handle bond debt-service transactions under W.S. §21-13-715, but the school district is ultimately responsible — districts must accumulate bond fund data at year-end and include it in the audited financials.
- Student Activity funds are typically Agency/Custodial (Fund 80); BOCES mill-levy revenues collected by the County Treasurer and remitted onward also live in Fund 80.
- WDE601 is the canonical 'Annual District Report' — its FundGroupCode (2-digit), FunctionCode (4-digit) and ObjectCode (3-digit) classifications drive Title I funding, Impact Aid, MOE and Food Match calculations.
- Self-balancing accounts 90 (General Capital Assets) and 95 (General Long-Term Liabilities) were eliminated by GASB 34 for external reporting but the WDE permits their continued use for internal accounting.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Montana, Colorado, South Dakota, Nebraska. See all 50 states →
Wyoming districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for WDE compliance. Or schedule a 30-minute demo for your business office.