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. Information for 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

Tab/Accordion Items

School Extension Learning Recovery Program

General Guidance

Other Agency Updates

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 "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.

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.

SBS Finance Guide - May 9, 2025

Procedures for the Transfer of Local Payments to Charter Schools

eMFTS Registration Guide

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

Professional Certification for NC School Finance Officers - SBE Policy FINO-000

UERS Payroll and General Expense Edit Legends - Coming soon

  • Gives the definitions of the error messages that the LEAs receive when their monthly financial data is edited for compliance with UERS data requirements.

UERS External Chart of Account Structure - Updated September 6, 2023

MFR File
General Expense
UERS Payroll

2025-2026 Updates

2024-2025 Updates

Guidance Documents

Webinars

LicSal: Understanding and Clearing Audit Exceptions - January 30, 2025

Navigating LicSal - December 11, 2024

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