Your SlideShare is downloading. ×
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Annual Financial Audit GASB Data Feed Standards
Upcoming SlideShare
Loading in...5
×

Thanks for flagging this SlideShare!

Oops! An error has occurred.

×
Saving this for later? Get the SlideShare app to save on your phone or tablet. Read anywhere, anytime – even offline.
Text the download link to your phone
Standard text messaging rates apply

Annual Financial Audit GASB Data Feed Standards

312

Published on

0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total Views
312
On Slideshare
0
From Embeds
0
Number of Embeds
0
Actions
Shares
0
Downloads
2
Comments
0
Likes
0
Embeds 0
No embeds

Report content
Flagged as inappropriate Flag as inappropriate
Flag as inappropriate

Select your reason for flagging this presentation as inappropriate.

Cancel
No notes for slide

Transcript

  • 1. ANNUAL FINANCIAL REPORT GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) DATA FEED STANDARDS Texas Education Agency Austin, Texas May 2010
  • 2. 2 GASB Data Feed Standards Objectives of this document................................................................................................................................................3 Scope..................................................................................................................................................................................3 FLAT FILE FORMAT.................................................................................................................................................4 DATA SPECIFICATIONS ...............................................................................................................................................4 FORMAT FOR THE DATA INSIDE THE FILE..............................................................................................................................4 DATA VALUES................................................................................................................................................................6 FILE NAMING CONVENTIONS..............................................................................................................................6 CONTACT INFORMATION ...............................................................................................................................7 DATA VALIDATIONS................................................................................................................................................8 RESUBMISSION OF DATA.......................................................................................................................................8 EXAMPLE FLAT FILE ............................................................................................................................................9 DATA MAPPING CHART........................................................................................................................................10 SCHEDULE A1 ............................................................................................................................................................10 SCHEDULE B1 ...........................................................................................................................................................15 SCHEDULE C1 ...........................................................................................................................................................28 SCHEDULE C1R ........................................................................................................................................................34 SCHEDULE C2...............................................................................................................................................................35 SCHEDULE J1................................................................................................................................................................41 SCHEDULE J2................................................................................................................................................................43 SCHEDULE J3................................................................................................................................................................44 SCHEDULE K1 ............................................................................................................................................................45 SCHEDULE K1 .................................................................................................................................................45 SCHEDULE L1 ...........................................................................................................................................................47 April 2010
  • 3. 3 GASB Data Feed Standards Objectives of this document The objective of the Governmental Accounting Standards Board (GASB) Audit Data Feed Standards document is to outline the format to be used to upload data to the Texas Education Agency (TEA) via the internet, through a Texas Education Agency Secure Environment (TEASE) AUDIT access. Scope This document will address the flat file format and procedures for uploading the file to the TEA. April 2010
  • 4. 4 GASB Data Feed Standards Flat File Format Data Specifications Your file should be an ASCII text file with each data element delimited with the 'pipe' or 'bar' character. This character looks like this: “|” Each line should end with a carriage return (CR) and a line feed (LF) Each line of data in the text file should have the following format: Format for the data inside the file April 2010
  • 5. 5 GASB Data Feed Standards Max Chars Description 6 • County- District Number 4 • Audit Year 5 • Audit Schedule Number 12 • Audit Row Number 12 • Audit Column Number 23 • Data April 2010
  • 6. 6 GASB Data Feed Standards The rows of data may be in any order within the data file. Data Values The data provided for each row and column is alphanumeric. Wherever the data is a monetary figure we are expecting the whole numbers 0-9 without any dollar signs or punctuation. DO NOT KEY CENTS. The only decimals to be keyed are the tax rates on Schedule J1. If the amount is a negative number, this should be designated with a ‘-‘sign. To summarize: Amounts 0-9 only, no punctuation Negative Amounts -99 Positive Amounts 99 Schedule L1 (rows 1 through 4) yes or no Data may be upper or lower case (or a combination) for any of the fields. File Naming Conventions The file name should be: 999999y1.txt 999999 = county-district number, y = the last digit of the fiscal year, 1 = the file sequence number. Use 1 for the first submission and all complete files. Use 2,3,4, etc… for partial files, and txt = the file extension. Example: The first submission of the annual financial report GASB data feed file, for Austin ISD (# 227901), for fiscal year 2010, would be labeled: 22790101.txt April 2010
  • 7. 7 GASB Data Feed Standards Contact Information Paul Moreno paul.moreno@tea.state.tx.us Division of Financial Audits (512) 463-9095 April 2010
  • 8. 8 GASB Data Feed Standards Data Validations The system will check for the following conditions and display a description of the problem at the time of uploading. The entire file will be rejected if any of these conditions are true. • All required schedules are not present in the initial file • The county district number is invalid • The county district number and/or the year in the filename does not correspond to the data in the file • Multiple years are found in the file • Invalid schedules are found in the file • Invalid row/schedule or column/schedule pairs are found in the file • Duplicate values for a schedule/row/column grouping are found in the file • Audit data is closed for the district • Entity represented by the county district number is a Charter School Resubmission of Data Previously submitted data may be corrected by entering the changes in the impacted fields and selecting the “Submit” button or by resubmitting the GASB text file. The GASB text file can be resubmitted in its entirety or as a partial file. To resubmit a complete file use “1” for the file sequence number. Partial files can be submitted using a file sequence number of “2” through “9”. NOTE: Closed schedules cannot be overwritten with resubmitted data. Please contact the Division of Financial Audits at (512) 463-9095, if data needs to be resubmitted for a schedule which has been closed. April 2010
  • 9. 9 GASB Data Feed Standards Example Flat File 227912|2010|A1|1110|1|1290612 227912|2010|A1|1110|2|23445 227912|2010|A1|1110|3|468181 227912|2010|A1|1110|4|67625 227912|2010|A1|1220|1|1498120 227912|2010|A1|1220|2|327047 227912|2010|A1|1230|1|-119850 227912|2010|A1|1230|2|-26164 227912|2010|A1|1240|1|64149 227912|2010|A1|1250|3|279260 227912|2010|A1|1250|4|99 227912|2010|B1|11|1|4470955 227912|2010|B1|12|1|171250 227912|2010|C1|1110|10|16647337 227912|2010|C1|1110|24|889854 227912|2010|C1|1110|50|452859152 227912|2010|C2|5700|10|56234 227912|2010|C2|5700|24|1245 227912|2010|C2|5700|98|156234 227912|2010|J1|1000|1|1.1612 227912|2010|J1|1000|2|0.2132 227912|2010|J1|1000|50|124544 227912|2010|J3|7|100|1001 227912|2010|K1|1|1|84.027 227912|2010|K1|1|2a|1420006010902 227912|2010|K1|1|3|2392 227912|2010|K1|2|1|84.365A 227912|2010|K1|2|2a|1661001010902 227912|2010|K1|2|3|568 227912|2010|L1|sf2|1|yes 227912|2010|L1|sf4|1|no 227912|2010|L1|sf5|1|yes 227912|2010|L1|sf9|1|no 227912|2010|L1|sf10|1|125631 April 2010
  • 10. 10 GASB Data Feed Standards Data Mapping Chart Schedule A1 Column Row Audit Audit Audit Description Description Schedule Column Row Governmental Activities Cash and cash equivalents a1 1 1110 Governmental Activities Current Investments a1 1 1120 Governmental Activities Property taxes receivables (net) a1 1 1225 Governmental Activities Current property taxes receivable a1 1 1210 Governmental Activities Delinquent property taxes receivables a1 1 1220 Governmental Activities Allowance for Uncollectable Taxes (credit) a1 1 1230 Governmental Activities Due from other governments a1 1 1240 Governmental Activities Accrued interest a1 1 1250 Governmental Activities Internal balances a1 1 1260 Governmental Activities Due from fiduciary funds a1 1 1267 Governmental Activities Other receivables (net) a1 1 1290 Governmental Activities Inventories a1 1 1300 Governmental Activities Deferred Expenditures or Expenses a1 1 1410 Governmental Activities Capital Bond & Other Debt Issuance Costs a1 1 1420 Governmental Activities Other Current Assets a1 1 1490 Governmental Activities Land a1 1 1510 Governmental Activities Buildings and Improvements (net) a1 1 1520 Governmental Activities Furniture and Equipment (net) a1 1 1530 Governmental Activities District-defined Fixed Assets (net) a1 1 1540 Governmental Activities Capital Lease Assets (net) a1 1 1550 Governmental Activities Library Books and Media (net) a1 1 1560 Governmental Activities Construction in progress a1 1 1580 Governmental Activities Infrastructure (net) a1 1 1590 Governmental Activities Restricted Assets a1 1 1800 Governmental Activities Long-Term Investments a1 1 1910 Governmental Activities Other Assets a1 1 1990 Governmental Activities Total assets a1 1 1000 Governmental Activities Accounts payable a1 1 2110 Governmental Activities Short-term debt payable a1 1 2120 Governmental Activities Interest payable a1 1 2140 Governmental Activities Accrued liabilities a1 1 2165 April 2010
  • 11. 11 GASB Data Feed Standards Governmental Activities Payroll Deductions & Withholdings a1 1 2150 Governmental Activities Accrued Wages Payable a1 1 2160 Governmental Activities Due to fiduciary funds a1 1 2177 Governmental Activities Due to other governments a1 1 2180 Governmental Activities Due to student groups a1 1 2190 Governmental Activities Accrued Expenditures or expenses a1 1 2200 Governmental Activities Deferred revenue a1 1 2300 Governmental Activities Payable from Restricted Assets a1 1 2400 Governmental Activities Premium & Discount on Issuance of Bonds a1 1 2516 Governmental Activities Noncurrent liabilities due within one year a1 1 2501 Governmental Activities Noncurrent liabilities due in more than one year a1 1 2502 Governmental Activities Total liabilities a1 1 2000 Governmental Activities Invested in capital assets (net of related debt) a1 1 3200 Governmental Activities Restricted for Federal and state programs a1 1 3820 Governmental Activities Restricted for Debt service a1 1 3850 Governmental Activities Restricted for Capital projects a1 1 3860 Governmental Activities Restricted for Campus activities a1 1 3870 Governmental Activities Restricted for Scholarships a1 1 3880 Governmental Activities Restricted for Other a1 1 3890 Governmental Activities Unrestricted a1 1 3900 Governmental Activities Total net assets a1 1 3000 Business-type Activities Cash and cash equivalents a1 2 1110 Business-type Activities Current Investments a1 2 1120 Business-type Activities Property taxes receivables (net) a1 2 1225 Business-type Activities Current property taxes receivable a1 2 1210 Business-type Activities Delinquent property taxes receivables a1 2 1220 Business-type Activities Allowance for Uncollectable Taxes (credit) a1 2 1230 Business-type Activities Due from other governments a1 2 1240 Business-type Activities Accrued interest a1 2 1250 Business-type Activities Internal balances a1 2 1260 Business-type Activities Due from fiduciary funds a1 2 1267 Business-type Activities Other receivables (net) a1 2 1290 Business-type Activities Inventories a1 2 1300 Business-type Activities Deferred Expenditures or Expenses a1 2 1410 Business-type Activities Capital Bond & Other Debt Issuance Costs a1 2 1420 Business-type Activities Other Current Assets a1 2 1490 Business-type Activities Land a1 2 1510 Business-type Activities Buildings and Improvements (net) a1 2 1520 Business-type Activities Furniture and Equipment (net) a1 2 1530 Business-type Activities District-defined Fixed Assets (net) a1 2 1540 Business-type Activities Capital Lease Assets (net) a1 2 1550 Business-type Activities Library Books and Media (net) a1 2 1560 Business-type Activities Construction in progress a1 2 1580 April 2010
  • 12. 12 GASB Data Feed Standards Business-type Activities Infrastructure (net) a1 2 1590 Business-type Activities Restricted Assets a1 2 1800 Business-type Activities Long-Term Investments a1 2 1910 Business-type Activities Other Assets a1 2 1990 Business-type Activities Total assets a1 2 1000 Business-type Activities Accounts payable a1 2 2110 Business-type Activities Short-term debt payable a1 2 2120 Business-type Activities Interest payable a1 2 2140 Business-type Activities Accrued liabilities a1 2 2165 Business-type Activities Payroll Deductions & Withholdings a1 2 2150 Business-type Activities Accrued Wages Payable a1 2 2160 Business-type Activities Due to fiduciary funds a1 2 2177 Business-type Activities Due to other governments a1 2 2180 Business-type Activities Due to student groups a1 2 2190 Business-type Activities Accrued Expenditures or expenses a1 2 2200 Business-type Activities Deferred revenue a1 2 2300 Business-type Activities Payable from Restricted Assets a1 2 2400 Business-type Activities Premium & Discount on Issuance of Bonds a1 2 2516 Business-type Activities Noncurrent liabilities due within one year a1 2 2501 Business-type Activities Noncurrent liabilities due in more than one year a1 2 2502 Business-type Activities Total liabilities a1 2 2000 Business-type Activities Invested in capital assets (net of related debt) a1 2 3200 Business-type Activities Restricted for Federal and state programs a1 2 3820 Business-type Activities Restricted for Debt service a1 2 3850 Business-type Activities Restricted for Capital projects a1 2 3860 Business-type Activities Restricted for Campus activities a1 2 3870 Business-type Activities Restricted for Scholarships a1 2 3880 Business-type Activities Restricted for Other a1 2 3890 Business-type Activities Unrestricted a1 2 3900 Business-type Activities Total net assets a1 2 3000 Total Cash and cash equivalents a1 3 1110 Total Current Investments a1 3 1120 Total Property taxes receivables (net) a1 3 1225 Total Current property taxes receivable a1 3 1210 Total Delinquent property taxes receivables a1 3 1220 Total Allowance for Uncollectable Taxes (credit) a1 3 1230 Total Due from other governments a1 3 1240 Total Accrued interest a1 3 1250 Total Internal balances a1 3 1260 Total Due from fiduciary funds a1 3 1267 Total Other receivables (net) a1 3 1290 Total Inventories a1 3 1300 Total Deferred Expenditures or Expenses a1 3 1410 April 2010
  • 13. 13 GASB Data Feed Standards Total Capital Bond & Other Debt Issuance Costs a1 3 1420 Total Other Current Assets a1 3 1490 Total Land a1 3 1510 Total Buildings and Improvements (net) a1 3 1520 Total Furniture and Equipment (net) a1 3 1530 Total District-defined Fixed Assets (net) a1 3 1540 Total Capital Lease Assets (net) a1 3 1550 Total Library Books and Media (net) a1 3 1560 Total Construction in progress a1 3 1580 Total Infrastructure (net) a1 3 1590 Total Restricted Assets a1 3 1800 Total Long-Term Investments a1 3 1910 Total Other Assets a1 3 1990 Total Total assets a1 3 1000 Total Accounts payable a1 3 2110 Total Short-term debt payable a1 3 2120 Total Interest payable a1 3 2140 Total Accrued liabilities a1 3 2165 Total Payroll Deductions & Withholdings a1 3 2150 Total Accrued Wages Payable a1 3 2160 Total Due to fiduciary funds a1 3 2177 Total Due to other governments a1 3 2180 Total Due to student groups a1 3 2190 Total Accrued Expenditures or expenses a1 3 2200 Total Deferred revenue a1 3 2300 Total Payable from Restricted Assets a1 3 2400 Total Premium & Discount on Issuance of Bonds a1 3 2516 Total Noncurrent liabilities due within one year a1 3 2501 Total Noncurrent liabilities due in more than one year a1 3 2502 Total Total liabilities a1 3 2000 Total Invested in capital assets (net of related debt) a1 3 3200 Total Restricted for Federal and state programs a1 3 3820 Total Restricted for Debt service a1 3 3850 Total Restricted for Capital projects a1 3 3860 Total Restricted for Campus activities a1 3 3870 Total Restricted for Scholarships a1 3 3880 Total Restricted for Other a1 3 3890 Total Unrestricted a1 3 3900 Total Total net assets a1 3 3000 Component Unit Cash and cash equivalents a1 4 1110 Component Unit Current Investments a1 4 1120 Component Unit Property taxes receivables (net) a1 4 1225 Component Unit Current property taxes receivable a1 4 1210 April 2010
  • 14. 14 GASB Data Feed Standards Component Unit Delinquent property taxes receivables a1 4 1220 Component Unit Allowance for Uncollectable Taxes (credit) a1 4 1230 Component Unit Due from other governments a1 4 1240 Component Unit Accrued interest a1 4 1250 Component Unit Internal balances a1 4 1260 Component Unit Due from fiduciary funds a1 4 1267 Component Unit Other receivables (net) a1 4 1290 Component Unit Inventories a1 4 1300 Component Unit Deferred Expenditures or Expenses a1 4 1410 Component Unit Capital Bond & Other Debt Issuance Costs a1 4 1420 Component Unit Other Current Assets a1 4 1490 Component Unit Land a1 4 1510 Component Unit Buildings and Improvements (net) a1 4 1520 Component Unit Furniture and Equipment (net) a1 4 1530 Component Unit District-defined Fixed Assets (net) a1 4 1540 Component Unit Capital Lease Assets (net) a1 4 1550 Component Unit Library Books and Media (net) a1 4 1560 Component Unit Construction in progress a1 4 1580 Component Unit Infrastructure (net) a1 4 1590 Component Unit Restricted Assets a1 4 1800 Component Unit Long-Term Investments a1 4 1910 Component Unit Other Assets a1 4 1990 Component Unit Total assets a1 4 1000 Component Unit Accounts payable a1 4 2110 Component Unit Short-term debt payable a1 4 2120 Component Unit Interest payable a1 4 2140 Component Unit Accrued liabilities a1 4 2165 Component Unit Payroll Deductions & Withholdings a1 4 2150 Component Unit Accrued Wages Payable a1 4 2160 Component Unit Due to fiduciary funds a1 4 2177 Component Unit Due to other governments a1 4 2180 Component Unit Due to student groups a1 4 2190 Component Unit Accrued Expenditures or expenses a1 4 2200 Component Unit Deferred revenue a1 4 2300 Component Unit Payable from Restricted Assets a1 4 2400 Component Unit Premium & Discount on Issuance of Bonds a1 4 2516 Component Unit Noncurrent liabilities due within one year a1 4 2501 Component Unit Noncurrent liabilities due in more than one year a1 4 2502 Component Unit Total liabilities a1 4 2000 Component Unit Invested in capital assets (net of related debt) a1 4 3200 Component Unit Restricted for Federal and state programs a1 4 3820 Component Unit Restricted for Debt service a1 4 3850 Component Unit Restricted for Capital projects a1 4 3860 April 2010
  • 15. 15 GASB Data Feed Standards Component Unit Restricted for Campus activities a1 4 3870 Component Unit Restricted for Scholarships a1 4 3880 Component Unit Restricted for Other a1 4 3890 Component Unit Unrestricted a1 4 3900 Component Unit Total net assets a1 4 3000 Schedule B1 Column Row Audit Audit Audit Description Description Schedule Column Row Expenses Instruction b1 1 11 Expenses Instructional resources and media services b1 1 12 Expenses Curriculum and staff development b1 1 13 Expenses Instructional leadership b1 1 21 Expenses School leadership b1 1 23 Expenses Guidance, counseling, and evaluation services b1 1 31 Expenses Social work services b1 1 32 Expenses Health services b1 1 33 Expenses Student transportation b1 1 34 Expenses Food Service b1 1 35 Expenses Extracurricular activities b1 1 36 Expenses General administration b1 1 41 Expenses Plant maintenance and operations b1 1 51 Expenses Security and monitoring services b1 1 52 Expenses Data processing services b1 1 53 Expenses Community services b1 1 61 Expenses Interest on long-term debt b1 1 72 Expenses Bond issuance costs and fees b1 1 73 Expenses Capital outlay b1 1 81 Expenses Contracted instructional services between schools b1 1 91 Expenses Incremental costs related to WADA b1 1 92 Expenses Payments related to shared services arrangements b1 1 93 Payments to other school districts under the Public Education Expenses b1 1 94 Grant Program Expenses Payments to Juvenile Justice Alternative Education Programs b1 1 95 Expenses Payments to charter schools b1 1 96 Expenses Payments to Tax Increment Fund b1 1 97 Expenses Depreciation-unallocated b1 1 98 Expenses Other intergovernmental charges b1 1 99 Expenses Total governmental activities b1 1 TG Expenses Food Service - Business Type Activities b1 1 05 Expenses Business Type Activities 01 b1 1 01 April 2010
  • 16. 16 GASB Data Feed Standards Expenses Business Type Activities 02 b1 1 02 Expenses Business Type Activities 03 b1 1 03 Expenses Business Type Activities 04 b1 1 04 Expenses Business Type Activities 06 b1 1 06 Expenses Business Type Activities 07 b1 1 07 Expenses Business Type Activities 08 b1 1 08 Expenses Business Type Activities 09 b1 1 09 Expenses Business Type Activities 10 b1 1 10 Expenses Total business-type activities b1 1 TB Expenses Total primary government b1 1 TP Expenses Component unit 1 b1 1 1C Expenses Component unit 2 b1 1 2C Expenses Component unit 3 b1 1 3C Expenses Total component units b1 1 TC Indirect Expenses Allocation Instruction b1 2 11 Indirect Expenses Allocation Instructional resources and media services b1 2 12 Indirect Expenses Allocation Curriculum and staff development b1 2 13 Indirect Expenses Allocation Instructional leadership b1 2 21 Indirect Expenses Allocation School leadership b1 2 23 Indirect Expenses Allocation Guidance, counseling, and evaluation services b1 2 31 Indirect Expenses Allocation Social work services b1 2 32 Indirect Expenses Allocation Health services b1 2 33 Indirect Expenses Allocation Student transportation b1 2 34 Indirect Expenses Allocation Food Service b1 2 35 Indirect Expenses Allocation Extracurricular activities b1 2 36 Indirect Expenses Allocation General administration b1 2 41 Indirect Expenses Allocation Plant maintenance and operations b1 2 51 Indirect Expenses Allocation Security and monitoring services b1 2 52 Indirect Expenses Allocation Data processing services b1 2 53 Indirect Expenses Allocation Community services b1 2 61 Indirect Expenses Allocation Interest on long-term debt b1 2 72 Indirect Expenses Allocation Bond issuance costs and fees b1 2 73 Indirect Expenses Allocation Capital outlay b1 2 81 Indirect Expenses Allocation Contracted instructional services between schools b1 2 91 Indirect Expenses Allocation Incremental costs related to WADA b1 2 92 Indirect Expenses Allocation Payments related to shared services arrangements b1 2 93 Payments to other school districts under the Public Education Indirect Expenses Allocation b1 2 94 Grant Program Indirect Expenses Allocation Payments to Juvenile Justice Alternative Education Programs b1 2 95 Indirect Expenses Allocation Payments to charter schools b1 2 96 Indirect Expenses Allocation Payments to Tax Increment Fund b1 2 97 Indirect Expenses Allocation Depreciation-unallocated b1 2 98 Indirect Expenses Allocation Other intergovernmental charges b1 2 99 April 2010
  • 17. 17 GASB Data Feed Standards Indirect Expenses Allocation Total governmental activities b1 2 TG Indirect Expenses Allocation Food Service – Business Type Activities b1 2 05 Indirect Expenses Allocation Business Type Activities 01 b1 2 01 Indirect Expenses Allocation Business Type Activities 02 b1 2 02 Indirect Expenses Allocation Business Type Activities 03 b1 2 03 Indirect Expenses Allocation Business Type Activities 04 b1 2 04 Indirect Expenses Allocation Business Type Activities 06 b1 2 06 Indirect Expenses Allocation Business Type Activities 07 b1 2 07 Indirect Expenses Allocation Business Type Activities 08 b1 2 08 Indirect Expenses Allocation Business Type Activities 09 b1 2 09 Indirect Expenses Allocation Business Type Activities 10 b1 2 10 Indirect Expenses Allocation Total business-type activities b1 2 TB Indirect Expenses Allocation Total primary government b1 2 TP Indirect Expenses Allocation Component unit 1 b1 2 1C Indirect Expenses Allocation Component unit 2 b1 2 2C Indirect Expenses Allocation Component unit 3 b1 2 3C Indirect Expenses Allocation Total component units b1 2 TC Charges for Services Instruction b1 3 11 Charges for Services Instructional resources and media services b1 3 12 Charges for Services Curriculum and staff development b1 3 13 Charges for Services Instructional leadership b1 3 21 Charges for Services School leadership b1 3 23 Charges for Services Guidance, counseling, and evaluation services b1 3 31 Charges for Services Social work services b1 3 32 Charges for Services Health services b1 3 33 Charges for Services Student transportation b1 3 34 Charges for Services Food Service b1 3 35 Charges for Services Extracurricular activities b1 3 36 Charges for Services General administration b1 3 41 Charges for Services Plant maintenance and operations b1 3 51 Charges for Services Security and monitoring services b1 3 52 Charges for Services Data processing services b1 3 53 Charges for Services Community services b1 3 61 Charges for Services Interest on long-term debt b1 3 72 Charges for Services Bond issuance costs and fees b1 3 73 Charges for Services Capital outlay b1 3 81 Charges for Services Contracted instructional services between schools b1 3 91 Charges for Services Incremental costs related to WADA b1 3 92 Charges for Services Payments related to shared services arrangements b1 3 93 Payments to other school districts under the Public Education Charges for Services b1 3 94 Grant Program Charges for Services Payments to Juvenile Justice Alternative Education Programs b1 3 95 Charges for Services Payments to charter schools b1 3 96 April 2010
  • 18. 18 GASB Data Feed Standards Charges for Services Payments to Tax Increment Fund b1 3 97 Charges for Services Depreciation-unallocated b1 3 98 Charges for Services Other intergovernmental charges b1 3 99 Charges for Services Total governmental activities b1 3 TG Charges for Services Food Service - Business Type Activities b1 3 05 Charges for Services Business Type Activities 01 b1 3 01 Charges for Services Business Type Activities 02 b1 3 02 Charges for Services Business Type Activities 03 b1 3 03 Charges for Services Business Type Activities 04 b1 3 04 Charges for Services Business Type Activities 06 b1 3 06 Charges for Services Business Type Activities 07 b1 3 07 Charges for Services Business Type Activities 08 b1 3 08 Charges for Services Business Type Activities 09 b1 3 09 Charges for Services Business Type Activities 10 b1 3 10 Charges for Services Total business-type activities b1 3 TB Charges for Services Total primary government b1 3 TP Charges for Services Component unit 1 b1 3 1C Charges for Services Component unit 2 b1 3 2C Charges for Services Component unit 3 b1 3 3C Charges for Services Total component units b1 3 TC Operating Grants and Instruction b1 4 11 Contributions Operating Grants and Instructional resources and media services b1 4 12 Contributions Operating Grants and Curriculum and staff development b1 4 13 Contributions Operating Grants and Instructional leadership b1 4 21 Contributions Operating Grants and School leadership b1 4 23 Contributions Operating Grants and Guidance, counseling, and evaluation services b1 4 31 Contributions Operating Grants and Social work services b1 4 32 Contributions Operating Grants and Health services b1 4 33 Contributions Operating Grants and Student transportation b1 4 34 Contributions Operating Grants and Food Service b1 4 35 Contributions Operating Grants and Extracurricular activities b1 4 36 Contributions Operating Grants and General administration b1 4 41 Contributions Operating Grants and Plant maintenance and operations b1 4 51 Contributions Operating Grants and Security and monitoring services b1 4 52 Contributions April 2010
  • 19. 19 GASB Data Feed Standards Operating Grants and Data processing services b1 4 53 Contributions Operating Grants and Community services b1 4 61 Contributions Operating Grants and Interest on long-term debt b1 4 72 Contributions Operating Grants and Bond issuance costs and fees b1 4 73 Contributions Operating Grants and Capital outlay b1 4 81 Contributions Operating Grants and Contracted instructional services between schools b1 4 91 Contributions Operating Grants and Incremental costs related to WADA b1 4 92 Contributions Operating Grants and Payments related to shared services arrangements b1 4 93 Contributions Operating Grants and Payments to other school districts under the Public Education b1 4 94 Contributions Grant Program Operating Grants and Payments to Juvenile Justice Alternative Education Programs b1 4 95 Contributions Operating Grants and Payments to charter schools b1 4 96 Contributions Operating Grants and Payments to Tax Increment Fund b1 4 97 Contributions Operating Grants and Depreciation-unallocated b1 4 98 Contributions Operating Grants and Other intergovernmental charges b1 4 99 Contributions Operating Grants and Total governmental activities b1 4 TG Contributions Operating Grants and Food Service - Business Type Activities b1 4 05 Contributions Operating Grants and Business Type Activities 01 b1 4 01 Contributions Operating Grants and Business Type Activities 02 b1 4 02 Contributions Operating Grants and Business Type Activities 03 b1 4 03 Contributions Operating Grants and Business Type Activities 04 b1 4 04 Contributions Operating Grants and Business Type Activities 06 b1 4 06 Contributions Operating Grants and Business Type Activities 07 b1 4 07 Contributions Operating Grants and Business Type Activities 08 b1 4 08 Contributions Operating Grants and Business Type Activities 09 b1 4 09 Contributions Operating Grants and Business Type Activities 10 b1 4 10 Contributions Operating Grants and Total business-type activities b1 4 TB Contributions Operating Grants and Total primary government b1 4 TP April 2010
  • 20. 20 GASB Data Feed Standards Contributions Operating Grants and Component unit 1 b1 4 1C Contributions Operating Grants and Component unit 2 b1 4 2C Contributions Operating Grants and Component unit 3 b1 4 3C Contributions Operating Grants and Total component units b1 4 TC Contributions Capital Grants and Instruction b1 5 11 Contributions Capital Grants and Instructional resources and media services b1 5 12 Contributions Capital Grants and Curriculum and staff development b1 5 13 Contributions Capital Grants and Instructional leadership b1 5 21 Contributions Capital Grants and School leadership b1 5 23 Contributions Capital Grants and Guidance, counseling, and evaluation services b1 5 31 Contributions Capital Grants and Social work services b1 5 32 Contributions Capital Grants and Health services b1 5 33 Contributions Capital Grants and Student transportation b1 5 34 Contributions Capital Grants and Food Service b1 5 35 Contributions Capital Grants and Extracurricular activities b1 5 36 Contributions Capital Grants and General administration b1 5 41 Contributions Capital Grants and Plant maintenance and operations b1 5 51 Contributions Capital Grants and Security and monitoring services b1 5 52 Contributions Capital Grants and Data processing services b1 5 53 Contributions Capital Grants and Community services b1 5 61 Contributions Capital Grants and Interest on long-term debt b1 5 72 Contributions Capital Grants and Bond issuance costs and fees b1 5 73 Contributions Capital Grants and Capital outlay b1 5 81 Contributions Capital Grants and Contracted instructional services between schools b1 5 91 Contributions Capital Grants and Incremental costs related to WADA b1 5 92 Contributions Capital Grants and Payments related to shared services arrangements b1 5 93 Contributions April 2010
  • 21. 21 GASB Data Feed Standards Capital Grants and Payments to other school districts under the Public Education b1 5 94 Contributions Grant Program Capital Grants and Payments to Juvenile Justice Alternative Education Programs b1 5 95 Contributions Capital Grants and Payments to charter schools b1 5 96 Contributions Capital Grants and Payments to Tax Increment Fund b1 5 97 Contributions Capital Grants and Depreciation-unallocated b1 5 98 Contributions Capital Grants and Other intergovernmental charges b1 5 99 Contributions Capital Grants and Total governmental activities b1 5 TG Contributions Capital Grants and Food Service - Business Type Activities b1 5 05 Contributions Capital Grants and Business Type Activities 01 b1 5 01 Contributions Capital Grants and Business Type Activities 02 b1 5 02 Contributions Capital Grants and Business Type Activities 03 b1 5 03 Contributions Capital Grants and Business Type Activities 04 b1 5 04 Contributions Capital Grants and Business Type Activities 06 b1 5 06 Contributions Capital Grants and Business Type Activities 07 b1 5 07 Contributions Capital Grants and Business Type Activities 08 b1 5 08 Contributions Capital Grants and Business Type Activities 09 b1 5 09 Contributions Capital Grants and Business Type Activities 10 b1 5 10 Contributions Capital Grants and Total business-type activities b1 5 TB Contributions Capital Grants and Total primary government b1 5 TP Contributions Capital Grants and Component unit 1 b1 5 1C Contributions Capital Grants and Component unit 2 b1 5 2C Contributions Capital Grants and Component unit 3 b1 5 3C Contributions Capital Grants and Total component units b1 5 TC Contributions Governmental Activities Instruction b1 6 11 Governmental Activities Instructional resources and media services b1 6 12 Governmental Activities Curriculum and staff development b1 6 13 Governmental Activities Instructional leadership b1 6 21 Governmental Activities School leadership b1 6 23 Governmental Activities Guidance, counseling, and evaluation services b1 6 31 April 2010
  • 22. 22 GASB Data Feed Standards Governmental Activities Social work services b1 6 32 Governmental Activities Health services b1 6 33 Governmental Activities Student transportation b1 6 34 Governmental Activities Food Service b1 6 35 Governmental Activities Extracurricular activities b1 6 36 Governmental Activities General administration b1 6 41 Governmental Activities Plant maintenance and operations b1 6 51 Governmental Activities Security and monitoring services b1 6 52 Governmental Activities Data processing services b1 6 53 Governmental Activities Community services b1 6 61 Governmental Activities Interest on long-term debt b1 6 72 Governmental Activities Bond issuance costs and fees b1 6 73 Governmental Activities Capital outlay b1 6 81 Governmental Activities Contracted instructional services between schools b1 6 91 Governmental Activities Incremental costs related to WADA b1 6 92 Governmental Activities Payments related to shared services arrangements b1 6 93 Payments to other school districts under the Public Education Governmental Activities b1 6 94 Grant Program Governmental Activities Payments to Juvenile Justice Alternative Education Programs b1 6 95 Governmental Activities Payments to charter schools b1 6 96 Governmental Activities Payments to Tax Increment Fund b1 6 97 Governmental Activities Depreciation-unallocated b1 6 98 Governmental Activities Other intergovernmental charges b1 6 99 Governmental Activities Total governmental activities b1 6 TG Governmental Activities Food Service – Business Type Activities b1 6 05 Governmental Activities Business Type Activities 01 b1 6 01 Governmental Activities Business Type Activities 02 b1 6 02 Governmental Activities Business Type Activities 03 b1 6 03 Governmental Activities Business Type Activities 04 b1 6 04 Governmental Activities Business Type Activities 06 b1 6 06 Governmental Activities Business Type Activities 07 b1 6 07 Governmental Activities Business Type Activities 08 b1 6 08 Governmental Activities Business Type Activities 09 b1 6 09 Governmental Activities Business Type Activities 10 b1 6 10 Governmental Activities Total business-type activities b1 6 TB Governmental Activities Total primary government b1 6 TP Governmental Activities Component unit 1 b1 6 1C Governmental Activities Component unit 2 b1 6 2C Governmental Activities Component unit 3 b1 6 3C Governmental Activities Total component units b1 6 TC Governmental Activities Property taxes, levied for general purposes b1 6 MT Governmental Activities Property taxes, levied for debt service b1 6 DT Governmental Activities State aid-formula grants b1 6 SF April 2010
  • 23. 23 GASB Data Feed Standards Governmental Activities Grants and contributions not restricted to specific programs b1 6 GC Governmental Activities Investment earnings b1 6 IE Governmental Activities Miscellaneous b1 6 MI Governmental Activities Special item 1 b1 6 S1 Governmental Activities Special item 2 b1 6 S2 Governmental Activities Extraordinary item 1 b1 6 E1 Governmental Activities Extraordinary item 2 b1 6 E2 Governmental Activities Transfers b1 6 FR Governmental Activities Total general revenues, special items, and transfers b1 6 TR Governmental Activities Change in net assets b1 6 CN Governmental Activities Net assets—beginning b1 6 NB Governmental Activities Prior Period Adjustments b1 6 PA Governmental Activities Net assets—ending b1 6 NE Business-Type Activities Instruction b1 7 11 Business-Type Activities Instructional resources and media services b1 7 12 Business-Type Activities Curriculum and staff development b1 7 13 Business-Type Activities Instructional leadership b1 7 21 Business-Type Activities School leadership b1 7 23 Business-Type Activities Guidance, counseling, and evaluation services b1 7 31 Business-Type Activities Social work services b1 7 32 Business-Type Activities Health services b1 7 33 Business-Type Activities Student transportation b1 7 34 Business-Type Activities Food Service b1 7 35 Business-Type Activities Extracurricular activities b1 7 36 Business-Type Activities General administration b1 7 41 Business-Type Activities Plant maintenance and operations b1 7 51 Business-Type Activities Security and monitoring services b1 7 52 Business-Type Activities Data processing services b1 7 53 Business-Type Activities Community services b1 7 61 Business-Type Activities Interest on long-term debt b1 7 72 Business-Type Activities Bond issuance costs and fees b1 7 73 Business-Type Activities Capital outlay b1 7 81 Business-Type Activities Contracted instructional services between schools b1 7 91 Business-Type Activities Incremental costs related to WADA b1 7 92 Business-Type Activities Payments related to shared services arrangements b1 7 93 Payments to other school districts under the Public Education Business-Type Activities b1 7 94 Grant Program Business-Type Activities Payments to Juvenile Justice Alternative Education Programs b1 7 95 Business-Type Activities Payments to charter schools b1 7 96 Business-Type Activities Payments to Tax Increment Fund b1 7 97 Business-Type Activities Depreciation-unallocated b1 7 98 Business-Type Activities Other intergovernmental charges b1 7 99 Business-Type Activities Total governmental activities b1 7 TG April 2010
  • 24. 24 GASB Data Feed Standards Business-Type Activities Food Service – Business Type Activities b1 7 05 Business-Type Activities Business Type Activities 01 b1 7 01 Business-Type Activities Business Type Activities 02 b1 7 02 Business-Type Activities Business Type Activities 03 b1 7 03 Business-Type Activities Business Type Activities 04 b1 7 04 Business-Type Activities Business Type Activities 06 b1 7 06 Business-Type Activities Business Type Activities 07 b1 7 07 Business-Type Activities Business Type Activities 08 b1 7 08 Business-Type Activities Business Type Activities 09 b1 7 09 Business-Type Activities Business Type Activities 10 b1 7 10 Business-Type Activities Total business-type activities b1 7 TB Business-Type Activities Total primary government b1 7 TP Business-Type Activities Component unit 1 b1 7 1C Business-Type Activities Component unit 2 b1 7 2C Business-Type Activities Component unit 3 b1 7 3C Business-Type Activities Total component units b1 7 TC Business-Type Activities Property taxes, levied for general purposes b1 7 MT Business-Type Activities Property taxes, levied for debt service b1 7 DT Business-Type Activities State aid-formula grants b1 7 SF Business-Type Activities Grants and contributions not restricted to specific programs b1 7 GC Business-Type Activities Investment earnings b1 7 IE Business-Type Activities Miscellaneous b1 7 MI Business-Type Activities Special item 1 b1 7 S1 Business-Type Activities Special item 2 b1 7 S2 Business-Type Activities Extraordinary item 1 b1 7 E1 Business-Type Activities Extraordinary item 2 b1 7 E2 Business-Type Activities Transfers b1 7 FR Business-Type Activities Total general revenues, special items, and transfers b1 7 TR Business-Type Activities Change in net assets b1 7 CN Business-Type Activities Net assets—beginning b1 7 NB Business-Type Activities Prior Period Adjustments b1 7 PA Business-Type Activities Net assets—ending b1 7 NE Total Instruction b1 8 11 Total Instructional resources and media services b1 8 12 Total Curriculum and staff development b1 8 13 Total Instructional leadership b1 8 21 Total School leadership b1 8 23 Total Guidance, counseling, and evaluation services b1 8 31 Total Social work services b1 8 32 Total Health services b1 8 33 Total Student transportation b1 8 34 Total Food Service b1 8 35 Total Extracurricular activities b1 8 36 April 2010
  • 25. 25 GASB Data Feed Standards Total General administration b1 8 41 Total Plant maintenance and operations b1 8 51 Total Security and monitoring services b1 8 52 Total Data processing services b1 8 53 Total Community services b1 8 61 Total Interest on long-term debt b1 8 72 Total Bond issuance costs and fees b1 8 73 Total Capital outlay b1 8 81 Total Contracted instructional services between schools b1 8 91 Total Incremental costs related to WADA b1 8 92 Total Payments related to shared services arrangements b1 8 93 Payments to other school districts under the Public Education Total b1 8 94 Grant Program Total Payments to Juvenile Justice Alternative Education Programs b1 8 95 Total Payments to charter schools b1 8 96 Total Payments to Tax Increment Fund b1 8 97 Total Depreciation-unallocated b1 8 98 Total Other intergovernmental charges b1 8 99 Total Total governmental activities b1 8 TG Total Food Service – Business Type Activities b1 8 05 Total Business Type Activities 01 b1 8 01 Total Business Type Activities 02 b1 8 02 Total Business Type Activities 03 b1 8 03 Total Business Type Activities 04 b1 8 04 Total Business Type Activities 06 b1 8 06 Total Business Type Activities 07 b1 8 07 Total Business Type Activities 08 b1 8 08 Total Business Type Activities 09 b1 8 09 Total Business Type Activities 10 b1 8 10 Total Total business-type activities b1 8 TB Total Total primary government b1 8 TP Total Component unit 1 b1 8 1C Total Component unit 2 b1 8 2C Total Component unit 3 b1 8 3C Total Total component units b1 8 TC Total Property taxes, levied for general purposes b1 8 MT Total Property taxes, levied for debt service b1 8 DT Total State aid-formula grants b1 8 SF Total Grants and contributions not restricted to specific programs b1 8 GC Total Investment earnings b1 8 IE Total Miscellaneous b1 8 MI Total Special item 1 b1 8 S1 Total Special item 2 b1 8 S2 April 2010
  • 26. 26 GASB Data Feed Standards Total Extraordinary item 1 b1 8 E1 Total Extraordinary item 2 b1 8 E2 Total Transfers b1 8 FR Total Total general revenues, special items, and transfers b1 8 TR Total Change in net assets b1 8 CN Total Net assets—beginning b1 8 NB Total Prior Period Adjustments b1 8 PA Total Net assets—ending b1 8 NE Component Units Instruction b1 9 11 Component Units Instructional resources and media services b1 9 12 Component Units Curriculum and staff development b1 9 13 Component Units Instructional leadership b1 9 21 Component Units School leadership b1 9 23 Component Units Guidance, counseling, and evaluation services b1 9 31 Component Units Social work services b1 9 32 Component Units Health services b1 9 33 Component Units Student transportation b1 9 34 Component Units Food Service b1 9 35 Component Units Extracurricular activities b1 9 36 Component Units General administration b1 9 41 Component Units Plant maintenance and operations b1 9 51 Component Units Security and monitoring services b1 9 52 Component Units Data processing services b1 9 53 Component Units Community services b1 9 61 Component Units Interest on long-term debt b1 9 72 Component Units Bond issuance costs and fees b1 9 73 Component Units Capital outlay b1 9 81 Component Units Contracted instructional services between schools b1 9 91 Component Units Incremental costs related to WADA b1 9 92 Component Units Payments related to shared services arrangements b1 9 93 Payments to other school districts under the Public Education Component Units b1 9 94 Grant Program Component Units Payments to Juvenile Justice Alternative Education Programs b1 9 95 Component Units Payments to charter schools b1 9 96 Component Units Payments to Tax Increment Fund b1 9 97 Component Units Depreciation-unallocated b1 9 98 Component Units Other intergovernmental charges b1 9 99 Component Units Total governmental activities b1 9 TG Component Units Food Service – Business Type Activities b1 9 05 Component Units Business Type Activities 01 b1 9 01 Component Units Business Type Activities 02 b1 9 02 Component Units Business Type Activities 03 b1 9 03 Component Units Business Type Activities 04 b1 9 04 April 2010
  • 27. 27 GASB Data Feed Standards Component Units Business Type Activities 06 b1 9 06 Component Units Business Type Activities 07 b1 9 07 Component Units Business Type Activities 08 b1 9 08 Component Units Business Type Activities 09 b1 9 09 Component Units Business Type Activities 10 b1 9 10 Component Units Total business-type activities b1 9 TB Component Units Total primary government b1 9 TP Component Units Component unit 1 b1 9 1C Component Units Component unit 2 b1 9 2C Component Units Component unit 3 b1 9 3C Component Units Total component units b1 9 TC Component Units Property taxes, levied for general purposes b1 9 MT Component Units Property taxes, levied for debt service b1 9 DT Component Units State aid-formula grants b1 9 SF Component Units Grants and contributions not restricted to specific programs b1 9 GC Component Units Investment earnings b1 9 IE Component Units Miscellaneous b1 9 MI Component Units Special item 1 b1 9 S1 Component Units Special item 2 b1 9 S2 Component Units Extraordinary item 1 b1 9 E1 Component Units Extraordinary item 2 b1 9 E2 Component Units Transfers b1 9 FR Component Units Total general revenues, special items, and transfers b1 9 TR Component Units Change in net assets b1 9 CN Component Units Net assets—beginning b1 9 NB Component Units Prior Period Adjustments b1 9 PA Component Units Net assets—ending b1 9 NE April 2010
  • 28. 28 GASB Data Feed Standards Schedule C1 Column Row Audit Audit Audit Description Description Schedule Column Row General Fund Cash and cash equivalents c1 10 1110 General Fund Current Investments c1 10 1120 General Fund Taxes Receivable (net) c1 10 1225 General Fund Current property taxes receivable c1 10 1210 General Fund Delinquent property taxes receivables c1 10 1220 General Fund Allowance for Uncollectable Taxes (credit) c1 10 1230 General Fund Receivables from other governments c1 10 1240 General Fund Accrued Interest c1 10 1250 General Fund Due from other funds c1 10 1260 General Fund Other Receivables c1 10 1290 General Fund Inventories c1 10 1300 General Fund Deferred Expenditures c1 10 1410 General Fund Other Current Assets c1 10 1490 General Fund Restricted Assets c1 10 1800 General Fund Other Assets c1 10 1900 General Fund Total assets c1 10 1000 General Fund Accounts payable c1 10 2110 General Fund Short-term Debt Payable c1 10 2120 General Fund Leases Payable c1 10 2130 General Fund Interest Payable c1 10 2140 General Fund Payroll deductions and withholdings c1 10 2150 General Fund Accrued wages payable c1 10 2160 General Fund Due to other funds c1 10 2170 General Fund Payable to other governments c1 10 2180 General Fund Due to student groups c1 10 2190 General Fund Accrued expenditures/expenses c1 10 2200 General Fund Deferred revenue c1 10 2300 General Fund Payable from restricted assets c1 10 2400 General Fund Total liabilities (Note 2) c1 10 2000 General Fund Inventories c1 10 3410 General Fund Retirement of Long-Term Debt c1 10 3420 General Fund Prepaid Items c1 10 3430 General Fund Encumbrances c1 10 3440 General Fund Food Service c1 10 3450 General Fund Fund Balances of Consolidated School Dist c1 10 3460 April 2010
  • 29. 29 GASB Data Feed Standards General Fund Capital Acquisitions and Contractual Oblig c1 10 3470 General Fund Debt service c1 10 3480 General Fund Other purposes c1 10 3490 General Fund Construction c1 10 3510 General Fund Claims and Judgments c1 10 3520 General Fund Capital Expenditures for Equipment c1 10 3530 General Fund Self-Insurance c1 10 3540 General Fund Other purposes c1 10 3590 General Fund Unreserved c1 10 3600 General Fund Special revenue funds c1 10 3610 General Fund Capital projects funds c1 10 3620 General Fund Permanent funds c1 10 3630 General Fund Debt service funds c1 10 3640 General Fund Total fund balances c1 10 3000 General Fund Total liabilities and fund balances c1 10 4000 Child Nutrition Fund Cash and cash equivalents c1 24 1110 Child Nutrition Fund Current Investments c1 24 1120 Child Nutrition Fund Taxes Receivable (net) c1 24 1225 Child Nutrition Fund Current property taxes receivable c1 24 1210 Child Nutrition Fund Delinquent property taxes receivables c1 24 1220 Child Nutrition Fund Allowance for Uncollectable Taxes (credit) c1 24 1230 Child Nutrition Fund Receivables from other governments c1 24 1240 Child Nutrition Fund Accrued Interest c1 24 1250 Child Nutrition Fund Due from other funds c1 24 1260 Child Nutrition Fund Other Receivables c1 24 1290 Child Nutrition Fund Inventories c1 24 1300 Child Nutrition Fund Deferred Expenditures c1 24 1410 Child Nutrition Fund Other Current Assets c1 24 1490 Child Nutrition Fund Restricted Assets c1 24 1800 Child Nutrition Fund Other Assets c1 24 1900 Child Nutrition Fund Total assets c1 24 1000 Child Nutrition Fund Accounts payable c1 24 2110 Child Nutrition Fund Short-term Debt Payable c1 24 2120 Child Nutrition Fund Leases Payable c1 24 2130 Child Nutrition Fund Interest Payable c1 24 2140 Child Nutrition Fund Payroll deductions and withholdings c1 24 2150 Child Nutrition Fund Accrued wages payable c1 24 2160 Child Nutrition Fund Due to other funds c1 24 2170 Child Nutrition Fund Payable to other governments c1 24 2180 Child Nutrition Fund Due to student groups c1 24 2190 Child Nutrition Fund Accrued expenditures/expenses c1 24 2200 Child Nutrition Fund Deferred revenue c1 24 2300 Child Nutrition Fund Payable from restricted assets c1 24 2400 April 2010
  • 30. 30 GASB Data Feed Standards Child Nutrition Fund Total liabilities (Note 2) c1 24 2000 Child Nutrition Fund Inventories c1 24 3410 Child Nutrition Fund Retirement of Long-Term Debt c1 24 3420 Child Nutrition Fund Prepaid Items c1 24 3430 Child Nutrition Fund Encumbrances c1 24 3440 Child Nutrition Fund Food Service c1 24 3450 Child Nutrition Fund Fund Balances of Consolidated School Dist c1 24 3460 Child Nutrition Fund Capital Acquisitions and Contractual Oblig c1 24 3470 Child Nutrition Fund Debt service c1 24 3480 Child Nutrition Fund Other purposes c1 24 3490 Child Nutrition Fund Construction c1 24 3510 Child Nutrition Fund Claims and Judgments c1 24 3520 Child Nutrition Fund Capital Expenditures for Equipment c1 24 3530 Child Nutrition Fund Self-Insurance c1 24 3540 Child Nutrition Fund Other purposes c1 24 3590 Child Nutrition Fund Unreserved c1 24 3600 Child Nutrition Fund Special revenue funds c1 24 3610 Child Nutrition Fund Capital projects funds c1 24 3620 Child Nutrition Fund Permanent funds c1 24 3630 Child Nutrition Fund Debt service funds c1 24 3640 Child Nutrition Fund Total fund balances c1 24 3000 Child Nutrition Fund Total liabilities and fund balances c1 24 4000 Debt Service Fund Cash and cash equivalents c1 50 1110 Debt Service Fund Current Investments c1 50 1120 Debt Service Fund Taxes Receivable (net) c1 50 1225 Debt Service Fund Current property taxes receivable c1 50 1210 Debt Service Fund Delinquent property taxes receivables c1 50 1220 Debt Service Fund Allowance for Uncollectable Taxes (credit) c1 50 1230 Debt Service Fund Receivables from other governments c1 50 1240 Debt Service Fund Accrued Interest c1 50 1250 Debt Service Fund Due from other funds c1 50 1260 Debt Service Fund Other Receivables c1 50 1290 Debt Service Fund Inventories c1 50 1300 Debt Service Fund Deferred Expenditures c1 50 1410 Debt Service Fund Other Current Assets c1 50 1490 Debt Service Fund Restricted Assets c1 50 1800 Debt Service Fund Other Assets c1 50 1900 Debt Service Fund Total assets c1 50 1000 Debt Service Fund Accounts payable c1 50 2110 Debt Service Fund Short-term Debt Payable c1 50 2120 Debt Service Fund Leases Payable c1 50 2130 Debt Service Fund Interest Payable c1 50 2140 Debt Service Fund Payroll deductions and withholdings c1 50 2150 April 2010
  • 31. 31 GASB Data Feed Standards Debt Service Fund Accrued wages payable c1 50 2160 Debt Service Fund Due to other funds c1 50 2170 Debt Service Fund Payable to other governments c1 50 2180 Debt Service Fund Due to student groups c1 50 2190 Debt Service Fund Accrued expenditures/expenses c1 50 2200 Debt Service Fund Deferred revenue c1 50 2300 Debt Service Fund Payable from restricted assets c1 50 2400 Debt Service Fund Total liabilities (Note 2) c1 50 2000 Debt Service Fund Inventories c1 50 3410 Debt Service Fund Retirement of Long-Term Debt c1 50 3420 Debt Service Fund Prepaid Items c1 50 3430 Debt Service Fund Encumbrances c1 50 3440 Debt Service Fund Food Service c1 50 3450 Debt Service Fund Fund Balances of Consolidated School Dist c1 50 3460 Debt Service Fund Capital Acquisitions and Contractual Oblig c1 50 3470 Debt Service Fund Debt service c1 50 3480 Debt Service Fund Other purposes c1 50 3490 Debt Service Fund Construction c1 50 3510 Debt Service Fund Claims and Judgments c1 50 3520 Debt Service Fund Capital Expenditures for Equipment c1 50 3530 Debt Service Fund Self-Insurance c1 50 3540 Debt Service Fund Other purposes c1 50 3590 Debt Service Fund Unreserved c1 50 3600 Debt Service Fund Special revenue funds c1 50 3610 Debt Service Fund Capital projects funds c1 50 3620 Debt Service Fund Permanent funds c1 50 3630 Debt Service Fund Debt service funds c1 50 3640 Debt Service Fund Total fund balances c1 50 3000 Debt Service Fund Total liabilities and fund balances c1 50 4000 Capital Projects Fund Cash and cash equivalents c1 60 1110 Capital Projects Fund Current Investments c1 60 1120 Capital Projects Fund Taxes Receivable (net) c1 60 1225 Capital Projects Fund Current property taxes receivable c1 60 1210 Capital Projects Fund Delinquent property taxes receivables c1 60 1220 Capital Projects Fund Allowance for Uncollectable Taxes (credit) c1 60 1230 Capital Projects Fund Receivables from other governments c1 60 1240 Capital Projects Fund Accrued Interest c1 60 1250 Capital Projects Fund Due from other funds c1 60 1260 Capital Projects Fund Other Receivables c1 60 1290 Capital Projects Fund Inventories c1 60 1300 Capital Projects Fund Deferred Expenditures c1 60 1410 Capital Projects Fund Other Current Assets c1 60 1490 Capital Projects Fund Restricted Assets c1 60 1800 April 2010
  • 32. 32 GASB Data Feed Standards Capital Projects Fund Other Assets c1 60 1900 Capital Projects Fund Total assets c1 60 1000 Capital Projects Fund Accounts payable c1 60 2110 Capital Projects Fund Short-term Debt Payable c1 60 2120 Capital Projects Fund Leases Payable c1 60 2130 Capital Projects Fund Interest Payable c1 60 2140 Capital Projects Fund Payroll deductions and withholdings c1 60 2150 Capital Projects Fund Accrued wages payable c1 60 2160 Capital Projects Fund Due to other funds c1 60 2170 Capital Projects Fund Payable to other governments c1 60 2180 Capital Projects Fund Due to student groups c1 60 2190 Capital Projects Fund Accrued expenditures/expenses c1 60 2200 Capital Projects Fund Deferred revenue c1 60 2300 Capital Projects Fund Payable from restricted assets c1 60 2400 Capital Projects Fund Total liabilities (Note 2) c1 60 2000 Capital Projects Fund Inventories c1 60 3410 Capital Projects Fund Retirement of Long-Term Debt c1 60 3420 Capital Projects Fund Prepaid Items c1 60 3430 Capital Projects Fund Encumbrances c1 60 3440 Capital Projects Fund Food Service c1 60 3450 Capital Projects Fund Fund Balances of Consolidated School Dist c1 60 3460 Capital Projects Fund Capital Acquisitions and Contractual Oblig c1 60 3470 Capital Projects Fund Debt service c1 60 3480 Capital Projects Fund Other purposes c1 60 3490 Capital Projects Fund Construction c1 60 3510 Capital Projects Fund Claims and Judgments c1 60 3520 Capital Projects Fund Capital Expenditures for Equipment c1 60 3530 Capital Projects Fund Self-Insurance c1 60 3540 Capital Projects Fund Other purposes c1 60 3590 Capital Projects Fund Unreserved c1 60 3600 Capital Projects Fund Special revenue funds c1 60 3610 Capital Projects Fund Capital projects funds c1 60 3620 Capital Projects Fund Permanent funds c1 60 3630 Capital Projects Fund Debt service funds c1 60 3640 Capital Projects Fund Total fund balances c1 60 3000 Capital Projects Fund Total liabilities and fund balances c1 60 4000 Total Governmental Funds Cash and cash equivalents c1 98 1110 Total Governmental Funds Current Investments c1 98 1120 Total Governmental Funds Taxes Receivable (net) c1 98 1225 Total Governmental Funds Current property taxes receivable c1 98 1210 Total Governmental Funds Delinquent property taxes receivables c1 98 1220 Total Governmental Funds Allowance for Uncollectable Taxes (credit) c1 98 1230 Total Governmental Funds Receivables from other governments c1 98 1240 April 2010
  • 33. 33 GASB Data Feed Standards Total Governmental Funds Accrued Interest c1 98 1250 Total Governmental Funds Due from other funds c1 98 1260 Total Governmental Funds Other Receivables c1 98 1290 Total Governmental Funds Inventories c1 98 1300 Total Governmental Funds Deferred Expenditures c1 98 1410 Total Governmental Funds Other Current Assets c1 98 1490 Total Governmental Funds Restricted Assets c1 98 1800 Total Governmental Funds Other Assets c1 98 1900 Total Governmental Funds Total assets c1 98 1000 Total Governmental Funds Accounts payable c1 98 2110 Total Governmental Funds Short-term Debt Payable c1 98 2120 Total Governmental Funds Leases Payable c1 98 2130 Total Governmental Funds Interest Payable c1 98 2140 Total Governmental Funds Payroll deductions and withholdings c1 98 2150 Total Governmental Funds Accrued wages payable c1 98 2160 Total Governmental Funds Due to other funds c1 98 2170 Total Governmental Funds Payable to other governments c1 98 2180 Total Governmental Funds Due to student groups c1 98 2190 Total Governmental Funds Accrued expenditures/expenses c1 98 2200 Total Governmental Funds Deferred revenue c1 98 2300 Total Governmental Funds Payable from restricted assets c1 98 2400 Total Governmental Funds Total liabilities (Note 2) c1 98 2000 Total Governmental Funds Inventories c1 98 3410 Total Governmental Funds Retirement of Long-Term Debt c1 98 3420 Total Governmental Funds Prepaid Items c1 98 3430 Total Governmental Funds Encumbrances c1 98 3440 Total Governmental Funds Food Service c1 98 3450 Total Governmental Funds Fund Balances of Consolidated School Dist c1 98 3460 Total Governmental Funds Capital Acquisitions and Contractual Oblig c1 98 3470 Total Governmental Funds Debt service c1 98 3480 Total Governmental Funds Other purposes c1 98 3490 Total Governmental Funds Construction c1 98 3510 Total Governmental Funds Claims and Judgments c1 98 3520 Total Governmental Funds Capital Expenditures for Equipment c1 98 3530 Total Governmental Funds Self-Insurance c1 98 3540 Total Governmental Funds Other purposes c1 98 3590 Total Governmental Funds Unreserved c1 98 3600 Total Governmental Funds Special revenue funds c1 98 3610 Total Governmental Funds Capital projects funds c1 98 3620 Total Governmental Funds Permanent funds c1 98 3630 Total Governmental Funds Debt service funds c1 98 3640 Total Governmental Funds Total fund balances c1 98 3000 Total Governmental Funds Total liabilities and fund balances c1 98 4000 April 2010
  • 34. 34 GASB Data Feed Standards Schedule C1R Column Row Audit Audit Audit Description Description Schedule Column Row Amount Other expenditures c1r 1 1 Amount Other expenditures c1r 1 2 Amount Other expenditures c1r 1 3 Amount Other expenditures c1r 1 4 Amount Other expenditures c1r 1 5 Amount Other expenditures c1r 1 6 Amount Other expenditures c1r 1 7 Amount Other expenditures c1r 1 8 Amount Other expenditures c1r 1 9 Amount Other expenditures c1r 1 10 Amount Other expenditures c1r 1 11 Amount Other expenditures c1r 1 12 Amount Other expenditures c1r 1 13 Amount Other expenditures c1r 1 14 Amount Other expenditures c1r 1 15 Amount Other expenditures c1r 1 16 Amount Other expenditures c1r 1 17 Amount Other expenditures c1r 1 18 Amount Net assets of governmental activities c1r 1 19 April 2010
  • 35. 35 GASB Data Feed Standards Schedule C2 Column Row Audit Audit Audit Description Description Schedule Column Row General Fund Local and intermediate sources c2 10 5700 General Fund State program revenues c2 10 5800 General Fund Federal program revenues c2 10 5900 General Fund Total revenues c2 10 5020 General Fund Instruction c2 10 0011 General Fund Instructional resources and media services c2 10 0012 General Fund Curriculum and staff development c2 10 0013 General Fund Instructional leadership c2 10 0021 General Fund School leadership c2 10 0023 General Fund Guidance, counseling, and evaluation services c2 10 0031 General Fund Social work services c2 10 0032 General Fund Health services c2 10 0033 General Fund Student transportation c2 10 0034 General Fund Food Service c2 10 0035 General Fund Extracurricular activities c2 10 0036 General Fund General administration c2 10 0041 General Fund Plant maintenance and operations c2 10 0051 General Fund Security and monitoring services c2 10 0052 General Fund Data processing services c2 10 0053 General Fund Community services c2 10 0061 General Fund Principal on long-term debt c2 10 0071 General Fund Interest on long-term debt c2 10 0072 General Fund Bond issuance costs and fees c2 10 0073 General Fund Capital outlay c2 10 0081 General Fund Contracted instructional services between schools c2 10 0091 General Fund Incremental costs related to WADA c2 10 0092 General Fund Payments related to shared services arrangements c2 10 0093 Payments to other school districts under the Public Education General Fund c2 10 0094 Grant Program General Fund Payments to Juvenile Justice Alternative Education Programs c2 10 0095 General Fund Payment to charter schools c2 10 0096 General Fund Payments to Tax Increment Fund c2 10 0097 General Fund Other Intergovernmental Charges c2 10 0099 General Fund Total expenditures c2 10 6030 General Fund Excess (deficiency) of revenues over expenditures c2 10 1100 General Fund Refunding bonds issued c2 10 7901 April 2010
  • 36. 36 GASB Data Feed Standards General Fund Capital-related debt issued (regular bonds) c2 10 7911 General Fund Sale of Real or Personal Property c2 10 7912 General Fund Proceeds from Capital Leases c2 10 7913 General Fund Non-Current Loan Proceeds c2 10 7914 General Fund Transfers in c2 10 7915 General Fund Premium or Discount on Issuance of Bonds c2 10 7916 General Fund Prepaid Interest c2 10 7917 General Fund Other Resources c2 10 7949 General Fund Transfers out c2 10 8911 General Fund Payment to bond refunding escrow agent c2 10 8940 General Fund Other Uses c2 10 8949 General Fund Total other financing sources and (uses) c2 10 7080 General Fund Sale of Land (rare occurrence) c2 10 7908 General Fund Special Items (resource) c2 10 7918 General Fund Extraordinary Items (resource) c2 10 7919 General Fund Special Items (use) c2 10 8912 General Fund Extraordinary Items (use) c2 10 8913 General Fund Net change in fund balances c2 10 1200 General Fund Fund balances--beginning c2 10 0100 General Fund Prior Period Adjustment(s) c2 10 1300 General Fund Fund balances--ending c2 10 3000 Child Nutrition Fund Local and intermediate sources c2 24 5700 Child Nutrition Fund State program revenues c2 24 5800 Child Nutrition Fund Federal program revenues c2 24 5900 Child Nutrition Fund Total revenues c2 24 5020 Child Nutrition Fund Instruction c2 24 0011 Child Nutrition Fund Instructional resources and media services c2 24 0012 Child Nutrition Fund Curriculum and staff development c2 24 0013 Child Nutrition Fund Instructional leadership c2 24 0021 Child Nutrition Fund School leadership c2 24 0023 Child Nutrition Fund Guidance, counseling, and evaluation services c2 24 0031 Child Nutrition Fund Social work services c2 24 0032 Child Nutrition Fund Health services c2 24 0033 Child Nutrition Fund Student transportation c2 24 0034 Child Nutrition Fund Food Service c2 24 0035 Child Nutrition Fund Extracurricular activities c2 24 0036 Child Nutrition Fund General administration c2 24 0041 Child Nutrition Fund Plant maintenance and operations c2 24 0051 Child Nutrition Fund Security and monitoring services c2 24 0052 Child Nutrition Fund Data processing services c2 24 0053 Child Nutrition Fund Community services c2 24 0061 Child Nutrition Fund Principal on long-term debt c2 24 0071 Child Nutrition Fund Interest on long-term debt c2 24 0072 April 2010
  • 37. 37 GASB Data Feed Standards Child Nutrition Fund Bond issuance costs and fees c2 24 0073 Child Nutrition Fund Capital outlay c2 24 0081 Child Nutrition Fund Contracted instructional services between schools c2 24 0091 Child Nutrition Fund Incremental costs related to WADA c2 24 0092 Child Nutrition Fund Payments related to shared services arrangements c2 24 0093 Payments to other school districts under the Public Education Child Nutrition Fund c2 24 0094 Grant Program Child Nutrition Fund Payments to Juvenile Justice Alternative Education Programs c2 24 0095 Child Nutrition Fund Payment to charter schools c2 24 0096 Child Nutrition Fund Payments to Tax Increment Fund c2 24 0097 Child Nutrition Fund Other Intergovernmental Charges c2 24 0099 Child Nutrition Fund Total expenditures c2 24 6030 Child Nutrition Fund Excess (deficiency) of revenues over expenditures c2 24 1100 Child Nutrition Fund Refunding bonds issued c2 24 7901 Child Nutrition Fund Capital-related debt issued (regular bonds) c2 24 7911 Child Nutrition Fund Sale of Real or Personal Property c2 24 7912 Child Nutrition Fund Proceeds from Capital Leases c2 24 7913 Child Nutrition Fund Non-Current Loan Proceeds c2 24 7914 Child Nutrition Fund Transfers in c2 24 7915 Child Nutrition Fund Premium or Discount on Issuance of Bonds c2 24 7916 Child Nutrition Fund Prepaid Interest c2 24 7917 Child Nutrition Fund Other Resources c2 24 7949 Child Nutrition Fund Transfers out c2 24 8911 Child Nutrition Fund Payment to bond refunding escrow agent c2 24 8940 Child Nutrition Fund Other Uses c2 24 8949 Child Nutrition Fund Total other financing sources and (uses) c2 24 7080 Child Nutrition Fund Sale of Land (rare occurrence) c2 24 7908 Child Nutrition Fund Special Items (resource) c2 24 7918 Child Nutrition Fund Extraordinary Items (resource) c2 24 7919 Child Nutrition Fund Special Items (use) c2 24 8912 Child Nutrition Fund Extraordinary Items (use) c2 24 8913 Child Nutrition Fund Net change in fund balances c2 24 1200 Child Nutrition Fund Fund balances--beginning c2 24 0100 Child Nutrition Fund Prior Period Adjustment(s) c2 24 1300 Child Nutrition Fund Fund balances--ending c2 24 3000 Debt Service Fund Local and intermediate sources c2 50 5700 Debt Service Fund State program revenues c2 50 5800 Debt Service Fund Federal program revenues c2 50 5900 Debt Service Fund Total revenues c2 50 5020 Debt Service Fund Instruction c2 50 0011 Debt Service Fund Instructional resources and media services c2 50 0012 Debt Service Fund Curriculum and staff development c2 50 0013 Debt Service Fund Instructional leadership c2 50 0021 April 2010
  • 38. 38 GASB Data Feed Standards Debt Service Fund School leadership c2 50 0023 Debt Service Fund Guidance, counseling, and evaluation services c2 50 0031 Debt Service Fund Social work services c2 50 0032 Debt Service Fund Health services c2 50 0033 Debt Service Fund Student transportation c2 50 0034 Debt Service Fund Food Service c2 50 0035 Debt Service Fund Extracurricular activities c2 50 0036 Debt Service Fund General administration c2 50 0041 Debt Service Fund Plant maintenance and operations c2 50 0051 Debt Service Fund Security and monitoring services c2 50 0052 Debt Service Fund Data processing services c2 50 0053 Debt Service Fund Community services c2 50 0061 Debt Service Fund Principal on long-term debt c2 50 0071 Debt Service Fund Interest on long-term debt c2 50 0072 Debt Service Fund Bond issuance costs and fees c2 50 0073 Debt Service Fund Capital outlay c2 50 0081 Debt Service Fund Contracted instructional services between schools c2 50 0091 Debt Service Fund Incremental costs related to WADA c2 50 0092 Debt Service Fund Payments related to shared services arrangements c2 50 0093 Payments to other school districts under the Public Education Debt Service Fund c2 50 0094 Grant Program Debt Service Fund Payments to Juvenile Justice Alternative Education Programs c2 50 0095 Debt Service Fund Payment to charter schools c2 50 0096 Debt Service Fund Payments to Tax Increment Fund c2 50 0097 Debt Service Fund Other Intergovernmental Charges c2 50 0099 Debt Service Fund Total expenditures c2 50 6030 Debt Service Fund Excess (deficiency) of revenues over expenditures c2 50 1100 Debt Service Fund Refunding bonds issued c2 50 7901 Debt Service Fund Capital-related debt issued (regular bonds) c2 50 7911 Debt Service Fund Sale of Real or Personal Property c2 50 7912 Debt Service Fund Proceeds from Capital Leases c2 50 7913 Debt Service Fund Non-Current Loan Proceeds c2 50 7914 Debt Service Fund Transfers in c2 50 7915 Debt Service Fund Premium or Discount on Issuance of Bonds c2 50 7916 Debt Service Fund Prepaid Interest c2 50 7917 Debt Service Fund Other Resources c2 50 7949 Debt Service Fund Transfers out c2 50 8911 Debt Service Fund Payment to bond refunding escrow agent c2 50 8940 Debt Service Fund Other Uses c2 50 8949 Debt Service Fund Total other financing sources and (uses) c2 50 7080 Debt Service Fund Sale of Land (rare occurrence) c2 50 7908 Debt Service Fund Special Items (resource) c2 50 7918 Debt Service Fund Extraordinary Items (resource) c2 50 7919 April 2010
  • 39. 39 GASB Data Feed Standards Debt Service Fund Special Items (use) c2 50 8912 Debt Service Fund Extraordinary Items (use) c2 50 8913 Debt Service Fund Net change in fund balances c2 50 1200 Debt Service Fund Fund balances--beginning c2 50 0100 Debt Service Fund Prior Period Adjustment(s) c2 50 1300 Debt Service Fund Fund balances--ending c2 50 3000 Capital Projects Fund Local and intermediate sources c2 60 5700 Capital Projects Fund State program revenues c2 60 5800 Capital Projects Fund Federal program revenues c2 60 5900 Capital Projects Fund Total revenues c2 60 5020 Capital Projects Fund Instruction c2 60 0011 Capital Projects Fund Instructional resources and media services c2 60 0012 Capital Projects Fund Curriculum and staff development c2 60 0013 Capital Projects Fund Instructional leadership c2 60 0021 Capital Projects Fund School leadership c2 60 0023 Capital Projects Fund Guidance, counseling, and evaluation services c2 60 0031 Capital Projects Fund Social work services c2 60 0032 Capital Projects Fund Health services c2 60 0033 Capital Projects Fund Student transportation c2 60 0034 Capital Projects Fund Food Service c2 60 0035 Capital Projects Fund Extracurricular activities c2 60 0036 Capital Projects Fund General administration c2 60 0041 Capital Projects Fund Plant maintenance and operations c2 60 0051 Capital Projects Fund Security and monitoring services c2 60 0052 Capital Projects Fund Data processing services c2 60 0053 Capital Projects Fund Community services c2 60 0061 Capital Projects Fund Principal on long-term debt c2 60 0071 Capital Projects Fund Interest on long-term debt c2 60 0072 Capital Projects Fund Bond issuance costs and fees c2 60 0073 Capital Projects Fund Capital outlay c2 60 0081 Capital Projects Fund Contracted instructional services between schools c2 60 0091 Capital Projects Fund Incremental costs related to WADA c2 60 0092 Capital Projects Fund Payments related to shared services arrangements c2 60 0093 Payments to other school districts under the Public Education Capital Projects Fund c2 60 0094 Grant Program Capital Projects Fund Payments to Juvenile Justice Alternative Education Programs c2 60 0095 Capital Projects Fund Payment to charter schools c2 60 0096 Capital Projects Fund Payments to Tax Increment Fund c2 60 0097 Capital Projects Fund Other Intergovernmental Charges c2 60 0099 Capital Projects Fund Total expenditures c2 60 6030 Capital Projects Fund Excess (deficiency) of revenues over expenditures c2 60 1100 Capital Projects Fund Refunding bonds issued c2 60 7901 Capital Projects Fund Capital-related debt issued (regular bonds) c2 60 7911 April 2010
  • 40. 40 GASB Data Feed Standards Capital Projects Fund Sale of Real or Personal Property c2 60 7912 Capital Projects Fund Proceeds from Capital Leases c2 60 7913 Capital Projects Fund Non-Current Loan Proceeds c2 60 7914 Capital Projects Fund Transfers in c2 60 7915 Capital Projects Fund Premium or Discount on Issuance of Bonds c2 60 7916 Capital Projects Fund Prepaid Interest c2 60 7917 Capital Projects Fund Other Resources c2 60 7949 Capital Projects Fund Transfers out c2 60 8911 Capital Projects Fund Payment to bond refunding escrow agent c2 60 8940 Capital Projects Fund Other Uses c2 60 8949 Capital Projects Fund Total other financing sources and (uses) c2 60 7080 Capital Projects Fund Sale of Land (rare occurrence) c2 60 7908 Capital Projects Fund Special Items (resource) c2 60 7918 Capital Projects Fund Extraordinary Items (resource) c2 60 7919 Capital Projects Fund Special Items (use) c2 60 8912 Capital Projects Fund Extraordinary Items (use) c2 60 8913 Capital Projects Fund Net change in fund balances c2 60 1200 Capital Projects Fund Fund balances--beginning c2 60 0100 Capital Projects Fund Prior Period Adjustment(s) c2 60 1300 Capital Projects Fund Fund balances--ending c2 60 3000 Total Governmental Funds Local and intermediate sources c2 98 5700 Total Governmental Funds State program revenues c2 98 5800 Total Governmental Funds Federal program revenues c2 98 5900 Total Governmental Funds Total revenues c2 98 5020 Total Governmental Funds Instruction c2 98 0011 Total Governmental Funds Instructional resources and media services c2 98 0012 Total Governmental Funds Curriculum and staff development c2 98 0013 Total Governmental Funds Instructional leadership c2 98 0021 Total Governmental Funds School leadership c2 98 0023 Total Governmental Funds Guidance, counseling, and evaluation services c2 98 0031 Total Governmental Funds Social work services c2 98 0032 Total Governmental Funds Health services c2 98 0033 Total Governmental Funds Student transportation c2 98 0034 Total Governmental Funds Food Service c2 98 0035 Total Governmental Funds Extracurricular activities c2 98 0036 Total Governmental Funds General administration c2 98 0041 Total Governmental Funds Plant maintenance and operations c2 98 0051 Total Governmental Funds Security and monitoring services c2 98 0052 Total Governmental Funds Data processing services c2 98 0053 Total Governmental Funds Community services c2 98 0061 Total Governmental Funds Principal on long-term debt c2 98 0071 Total Governmental Funds Interest on long-term debt c2 98 0072 Total Governmental Funds Bond issuance costs and fees c2 98 0073 April 2010
  • 41. 41 GASB Data Feed Standards Total Governmental Funds Capital outlay c2 98 0081 Total Governmental Funds Contracted instructional services between schools c2 98 0091 Total Governmental Funds Incremental costs related to WADA c2 98 0092 Total Governmental Funds Payments related to shared services arrangements c2 98 0093 Payments to other school districts under the Public Education Total Governmental Funds c2 98 0094 Grant Program Total Governmental Funds Payments to Juvenile Justice Alternative Education Programs c2 98 0095 Total Governmental Funds Payment to charter schools c2 98 0096 Total Governmental Funds Payments to Tax Increment Fund c2 98 0097 Total Governmental Funds Other Intergovernmental Charges c2 98 0099 Total Governmental Funds Total expenditures c2 98 6030 Total Governmental Funds Excess (deficiency) of revenues over expenditures c2 98 1100 Total Governmental Funds Refunding bonds issued c2 98 7901 Total Governmental Funds Capital-related debt issued (regular bonds) c2 98 7911 Total Governmental Funds Sale of Real or Personal Property c2 98 7912 Total Governmental Funds Proceeds from Capital Leases c2 98 7913 Total Governmental Funds Non-Current Loan Proceeds c2 98 7914 Total Governmental Funds Transfers in c2 98 7915 Total Governmental Funds Premium or Discount on Issuance of Bonds c2 98 7916 Total Governmental Funds Prepaid Interest c2 98 7917 Total Governmental Funds Other Resources c2 98 7949 Total Governmental Funds Transfers out c2 98 8911 Total Governmental Funds Payment to bond refunding escrow agent c2 98 8940 Total Governmental Funds Other Uses c2 98 8949 Total Governmental Funds Total other financing sources and (uses) c2 98 7080 Total Governmental Funds Sale of Land (rare occurrence) c2 98 7908 Total Governmental Funds Special Items (resource) c2 98 7918 Total Governmental Funds Extraordinary Items (resource) c2 98 7919 Total Governmental Funds Special Items (use) c2 98 8912 Total Governmental Funds Extraordinary Items (use) c2 98 8913 Total Governmental Funds Net change in fund balances c2 98 1200 Total Governmental Funds Fund balances--beginning c2 98 0100 Total Governmental Funds Prior Period Adjustment(s) c2 98 1300 Total Governmental Funds Fund balances--ending c2 98 3000 Schedule J1 Column Row Audit Audit Audit Description Description Schedule Column Row Maintenance (Tax Rates) Data j1 1 1000 Debt Service (Tax Rates) Data j1 2 1000 Current Year Net Assessed Data j1 3 1000 Value April 2010
  • 42. 42 GASB Data Feed Standards Beginning Balance Data j1 10 1000 Current Year Levy Data j1 20 1000 Maintenance Tax Collections Data j1 31 1000 Maintenance Tax Collections Tax Increment j1 31 9000 Debt Service Tax Collections Data j1 32 1000 Adjustments Data j1 40 1000 Ending Balance Data j1 50 1000 April 2010
  • 43. 43 GASB Data Feed Standards Schedule J2 Column Row Audit Audit Audit Description Description Schedule Column Row Amount School Board j2 100 1 Amount Tax Collection j2 100 2 Amount Office of the Superintendent j2 100 3 Amount Indirect Cost j2 100 4 Amount Direct Cost j2 100 5 Amount Miscellaneous j2 100 6 Amount Total Function 41 (and added Fct 53) Expenditures j2 100 7 Total of Function 53 Expenditures for computer operations utilized by the Amount j2 100 8a business/personnel offices Amount Total of Function 99 Expenditures for appraisal district costs j2 100 8b Amount Total Expend for General and Special Rev and FS Enterprise Funds j2 100 9 Amount Capital Outlay (6600) j2 100 10 Amount Debt and Lease (6500) j2 100 11 Amount Plant and Maintenance (Fct 51 and 6100 - 6400) j2 100 12 Amount Cost of Food (Fct 35 – 6341 and 6499) j2 100 13 Amount Stipends ( 6413) j2 100 14 Amount Total Cost of Buildings before depreciation j2 100 15 Amount Historical Cost of Buildings over 50 years old j2 100 16 Amount Amount of Federal Money in Building cost (Net of above) j2 100 17 Amount Total Cost of Furniture and Equipment before depreciation (1530 and 1540) j2 100 18 Amount Historical Cost of Furniture and Equipment over 16 years old j2 100 19 Amount Amount of Federal Money in Furniture and Equipment (Net of above) j2 100 20 April 2010
  • 44. 44 GASB Data Feed Standards Schedule J3 Column Row Audit Audit Audit Description Description Schedule Column Row Total General Fund Balance 8-31-03 (Exhibit C-1 object 3000 for the Amount j3 100 1 General Fund only) Total Reserved Fund Balance 8-31-03 (from Exhibit C-1 - total of Amount j3 100 2 object 3400s for the General Fund only) Total Designated Fund Balance (from Exhibit C-1 - total of object Amount j3 100 3 3500s for the General Fund only) Estimated amount needed to cover fall cash flow deficits in General Amount Fund (net of borrowed funds and funds representing deferred j3 100 4 revenues) Estimate of one month average cash disbursements during the Amount j3 100 5 regular school session (9-1-03 to 5-31-04) Estimate of delayed payments from state sources (58xx) including Amount j3 100 6 August payment delays Estimate of underpayment from state sources equal to variance Amount between Legislative Payment Estimate (LPE) and District Planning j3 100 7 Estimate (DPE) or District’s calculated earned state aid amount Amount Estimate of delayed payments from federal sources (59xx) j3 100 8 Estimate of expenditures to be reimbursed to General Fund from Amount Capital Projects Fund (uses of Genera Fund cash after bond j3 100 9 referendum and prior to issuance of bonds Amount Optimum Fund Balance and Cash Flow (2+3+4+5+6+7+8+9) j3 100 10 Excess (Deficit) Undesignated Unreserved General Fund Fund Amount j3 100 11 Balance (1-10) April 2010
  • 45. 45 GASB Data Feed Standards Schedule K1 Column Row Audit Audit Audit Description Description Schedule Row Column Catalog of Federal Domestic Assistance 1st Program k1 1 1 (CFDA) number Pass Through Entity Identifying Number 1st Program k1 1 2a Expenditure 1st Program k1 1 3 Catalog of Federal Domestic Assistance 2nd Program k1 2 1 (CFDA) number Pass Through Entity Identifying Number 2nd Program k1 2 2a Expenditure 2nd Program k1 2 3 Catalog of Federal Domestic Assistance 3rd Program k1 3 1 (CFDA) number Pass Through Entity Identifying Number 3rd Program k1 3 2a Expenditure 3rd Program k1 3 3 Schedule K1 Explanation of the Catalog of Federal Domestic Assistance (CFDA) codes: Beginning with the 2010 annual financial report submission, the complete alpha- numeric CFDA code, as it appears on the annual financial report, will be entered directly into audit column “1”. NOTE: THE “K-CODE” SCHEDULE WILL NOT BE USED FOR SUBMISSIONS April 2010
  • 46. 46 GASB Data Feed Standards FOR FISCAL YEAR 2010 AND LATER. April 2010
  • 47. 47 GASB Data Feed Standards Schedule L1 Column Row Audit Audit Audit Description Description Schedule Column Row Were there any disclosures in the Annual Financial Report and/or other Answer sources of information concerning default on bonded indebtedness l1 1 sf2 obligations? Did the district receive a clean audit? – Was there an unqualified opinion in Answer l1 1 sf4 the Annual Financial Report? Did the Annual Financial Report disclose any instances of material Answer l1 1 sf5 weaknesses in internal controls? Was there any disclosure in the Annual Financial Report of material Answer l1 1 sf9 noncompliance? Total accumulated accretion on capital appreciation bonds included in Answer l1 1 sf10 government-wide financial statements at fiscal year-end: April 2010

×