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In this example, the SEA has reflected the dimensions in the accountIdentifier (10-100-120000). But, the API doesn't require or enforce that pattern, so SEAs may use any identification scheme that works for their environment. 

Mapping Local Accounts to SEA Chart of Account Entries

In most state education systems, the SEA will issue an authoritative chart of accounts. Local education agencies and charter management organizations are required to map their local accounts to the SEA chart of accounts. Local accounts are often finer-grained classifications within the SEA accounts, but may also be additive. In addition, the SEA often has accounts that are not used at the local level. The LEAs and CMOs are typically responsible for mapping local accounts to the authoritative SEA chart of accounts. In the Finance API, this is done through the /localAccounts endpoint.

Building on the example above, the following listing shows a hypothetical school district's mapping to an SEA's account for teacher salaries. In this example, the LEA is mapping its fine-grained account for Language Arts - Literature teacher salaries to the SEA's more general account for regular curriculum teacher salaries.

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{
  "id": "336108d6468f43408388221bde5c639c",
  "accountIdentifier": "LEA16-10-100-122300",
  "chartOfAccountReference": {
    "accountIdentifier": "10-100-120000",
    "educationOrganizationId": 1,
    "fiscalYear": 2020
  },
  "educationOrganizationReference": {
    "educationOrganizationId": 16
  },
  "accountName": "Regular Curriculum - Language Arts - Literature",
  "reportingTags": [
    { "reportingTagDescriptor": "uri://state-agency-example.edu#LEA-Superintendent-Report" }
  ]
}

Items of note from this example:

  • Similar to the SEA example, this LEA has reflected its account dimensions in the accountIdentifier, prefixed by an identifier for the district (LEA16-10-100-122300). Same deal as the SEA: the API doesn't require or enforce any particular pattern, it's up to the SEA and its LEAs to define a convention that works best for their environment.
  • Platforms implementing this API (including the Ed-Fi ODS / API) will require a valid chartOfAccountReference from the LEA. This ensures every LEA account maps to exactly one SEA account.