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 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

2025-2026 PSU Datafile Schedule - July 9, 2025

Closing Procedures

FY 2024-2025

FY 2024-25 Closeout Memo - May 15, 2025

Tab/Accordion Items

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.

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

Local Charter School Funding Transfer Guidance - October 23, 2023
Local Charter School Funding FAQ - October 26, 2023

eMFTS / WinSCP Registration Guide

Boarding LEAs and Charter Schools to eMFTS (electronic Managed File Transfer System)
eMFTS Access Approval Form June 20, 2023
Accessing Reports in WinSCP (Windows Secure Copy)

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

Professional Certification for NC School Finance Officers - SBE Policy

UERS Specifications and Required Implementation Date June 9, 2023

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