School District Finance Operations

A school district, also referred to as a local education agency (LEA), is governed by an elected local board of education. This board is responsible for the education of the students within the district, as well as budget and employment decisions. North Carolina has 100 county school districts and 15 city school districts.

Charter, Lab and Regional schools are not LEAs and information on these public schools can be found under the Independent Public School Operations page.


Schedule of Uniform Education Reporting System (UERS) Data Transmissions from LEAs to DPI

Datafile Contacts - List of contacts responsible for data transmissions from LEAs to DPI as of October 26, 2022

Tab/Accordion Item

AFR/MFR Standard Journal Entries are standard journal entries that must be used when each LEA posts selected types of transactions to their general ledger. This is especially relevant in determining the "Per Pupil" expenditures.

AFR/MFR Recommendations are guidelines to ensure that accounting data is reported more consistently to allow for a more accurate reflection of LEA data. This is especially relevant to all parties in determining "Per Pupil" expenditures.

MFR Exclude Form - Complete this form if you want DPI to exclude either a Fund or Fund with specific PRCs for per-pupil calculations.

UERS Payroll and General Expense Edit Legends give the definitions of the error messages that the LEAs receive when their monthly financial data is edited for compliance with UERS data requirements.

School Business - Systems Information for New Finance Officers and Staff


The LEA Training Guide is geared towards those who work in the finance office as well as some general guidelines and refreshers for finance officers. A guide to help those in the LEAs who are doing the bank reconciliation, the financial report reconciliation, completing the FPD 202 forms, etc... Also see Cash Management for:

  • LEA Cash Management User Guide
  • LEAs – Cheat Sheet to MSA-Cash Management Access


Procedures for the Transfer of Local Payments to Charter Schools


How to Subscribe to the Budget and Amendment System (BAAS)