ANNUAL FINANCIAL REPORT GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) DATA FEED STANDARDS

Transcription

1 ANNUAL FINANCIAL REPORT GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) DATA FEED STANDARDS Texas Education Agency Austin, Texas

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... 4 FILE NAMING CONVENTIONS... 5 SUBMISSION PROCEDURES... 5 DATA VALIDATIONS... 9 RESUBMISSION OF DATA... 9 CONTACT INFORMATION... 9 EXAMPLE FLAT FILE DATA MAPPING CHART SCHEDULE A SCHEDULE B SCHEDULE C SCHEDULE C1R SCHEDULE C SCHEDULE J SCHEDULE J SCHEDULE J SCHEDULE K SCHEDULE L

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.

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 Max Chars Description 6 County-District Number 4 Audit Year 5 Audit Schedule Number 12 Audit Row Number 12 Audit Column Number 23 Data 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

5 5 GASB Data Feed Standards 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 follow the format: y1.txt = 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 through 9 for partial files, and txt = the file extension. Examples: The first submission of the annual financial report GASB data feed file, for Austin ISD (# ), for fiscal year 2010, would be labeled: txt The second submission which only includes a revised schedule K-1, for Austin ISD (# ), for fiscal year 2010, would be labeled: txt Submission Procedures The electronic mechanism for submitting the required report involves uploading the GASB data feed file via the internet through the Audits and Indirect Cost Rates application in the TEASE. To setup a TEASE account a user must request access through the TEASE Applications Reference web-page, which can be found on the TEA s Internet site under TEASE. A unique user name and password will be created for each approved TEASE applicant. If the user has an existing TEASE account, access to the Audits and Indirect Cost Rates application may be added. The user will have to log into their TEASE account and

6 6 GASB Data Feed Standards select the Add/Modify Application Access button in the upper right hand corner of the main page. Note: While a user may have a TEASE account, each application accessed behind this firewall requires a separate request in order to be added to an account. Once approved, the user will have access to the TEASE Audits and Indirect Cost Rates application that will allow files to be uploaded. It is strongly recommended that at least one person in each district have TEASE Audits and Indirect Cost Rates acces. Submitting GASB Data There are two different methods for submitting the GASB data. The first method is to submit the data in one complete text file. The second method is to enter the data row by row for each schedule. Method One 1. Once the data file is created it can be uploaded. Logon to the Texas Education Agency Secure Environment (TEASE) and select the program titled: AUDIT Audits and Indirect Cost Rates. 2. Next, select IMPORT Audit Data, then click on the Display button. 3. Use the Browse button, in the first section titled GASB Data Feed, to locate the file. 4. Once the file is located, scroll to the bottom of the page and select the Upload Now button. When the file is successfully uploaded, you will get a message which shows the number of records uploaded. Verify that the number of records uploaded equals the total number of records in the file. File Validations A GASB text file will be rejected if any of the following occur: 1. The report file name is not eight digits and includes the county district number, the report letter designation, and the last digit of the year in which the report is being submitted; 2. The eight digit file name is not correct; 3. The file is corrupt; 4. The file cannot be opened; 5. The file lacks integrity and completeness. Viewing GASB data 1. Select ENTER Schedules, and then click on the Display button (the school s County- District number will automatically appear in the CD# box, from the login name). 2. The schedule page will appear. Select the schedule in which the data is to be viewed.

7 7 GASB Data Feed Standards Method Two The second method is to enter the data row by row for each schedule. 1. Select ENTER Schedules, and then click on the Display button (the school s County- District number will automatically appear in the CD# box, from the login name). The schedule page will appear. 2. Select the schedule in which the data is to be entered. The blank schedule will appear. 3. Enter the data and click on the Submit button. The data is not saved until the Submit button is selected. NOTE: It is recommended to click on the Submit button if you will be away from your computer for more than a brief time. 4. Once you have finished entering data for a schedule and pressed the Submit button to save, you are ready to check your data for errors. Check Data for Errors 1. Press the Show Errors button (located both at the top and the bottom of the schedule for convenience). An information box will return after a few seconds to tell you whether there are any errors in the data. If there are errors, red dots will show up in the schedule next to cells that comprise the edits that are in question. 2. NOTE: not all the cells with red dots are in error, but one or more may be incorrect in a calculation. 3. Click the OK button in the information box to close the box. 4. Click on the Error List button (also located at both top & bottom of schedule). This will list the individual edits that failed. The edits show the individual row and column of each cell in the edit and how they are related. The Totals row under the edit show what the edit thinks the calculation should be based upon the inputted numbers; then the amount actually shown in the disputed cell; then the difference between the two numbers. Please note the error list can be printed. 5. To correct an error, click on the schedule, scroll to the cell where the error is, and key the correct amount into the cell. When you click on the Submit button, the correction is saved. You may do multiple corrections before clicking Submit. Until you click on Submit, the error list is in the background on the Start Bar at the bottom of the screen. Once you press Submit, you must repeat steps 1 and 3 to get a revised error list. Please read the following tips BEFORE you start entering data into the schedules: General Notes 1. The only fields which allow decimals are the Year of Audit Maintenance and the Debt Service tax rates on Schedule J1. All other dollar amounts must be entered in whole dollars (no cents). If your auditor uses dollars and cents, you will need to round the numbers to whole dollars before entering them (round down, round up).

8 8 GASB Data Feed Standards 2. Do NOT use commas in numbers (e.g., enter instead of 50,000). 3. To indicate a negative number, use a "-" minus sign; DO NOT put parentheses () around the number. 4. In order for your entries to be saved to the database, you must click the Submit button located at the top or bottom of each schedule. Failing to do so before moving to another screen or before being logged off for a period of inactivity will result in the loss of your entries. 5. Only enter rows which contain data. Rows that do not apply to your district should be left blank. 6. If your auditor has used greater detail than is reflected in the AUDIT schedules, you may need to add some numbers together in order to make the proper entries into the AUDIT schedules. 7. Some auditors do not conform to the TEA's data control codes on their schedules. If you are in doubt about a row, check the descriptor. It may match a slightly different code. 8. Your exhibit number and the one used in Sybase may be slightly different. The Sybase database follows the Sample Annual Financial and Compliance Report in the online Financial Accountability System Resource Guide (FASRG), version 13, FAR module, Appendix 10. Please note that you are only entering Exhibits A1, B1, C1, C1R, C2, J1, J2, J3, K1, and L1. For additional information on these schedules please refer to Appendix 10.

9 9 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 one of two methods. First, 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. Second, corrections can be made by selecting the ENTER Schedules option on the menu. After selecting the affected schedule, changes can then be made in the impacted fields. The changes are then saved by selecting the Submit button. NOTE: Closed schedules cannot be overwritten with resubmitted data. Please contact the Division of Financial Audits at (512) , if data needs to be resubmitted for a schedule which has been closed. Contact Information Paul Moreno paul.moreno@tea.state.tx.us

10 10 GASB Data Feed Standards Division of Financial Audits (512) Example Flat File A A A A A A A A A A A B B C C C C C C J J J J K K1 1 2a K K A K1 2 2a K L1 sf2 1 yes L1 sf4 1 no L1 sf5 1 yes L1 sf9 1 no L1 sf

11 11 GASB Data Feed Standards Data Mapping Chart Column Description Schedule A1 Row Description Audit Schedule Audit Audit Column Row Governmental Activities Cash and cash equivalents a Governmental Activities Current Investments a Governmental Activities Property taxes receivables (net) a Governmental Activities Current property taxes receivable a Governmental Activities Delinquent property taxes receivables a Governmental Activities Allowance for Uncollectable Taxes (credit) a Governmental Activities Due from other governments a Governmental Activities Accrued interest a Governmental Activities Internal balances a Governmental Activities Due from fiduciary funds a Governmental Activities Other receivables (net) a Governmental Activities Inventories a Governmental Activities Deferred Expenditures or Expenses a Governmental Activities Capital Bond & Other Debt Issuance Costs a Governmental Activities Other Current Assets a Governmental Activities Land a Governmental Activities Buildings and Improvements (net) a Governmental Activities Furniture and Equipment (net) a Governmental Activities District-defined Fixed Assets (net) a Governmental Activities Capital Lease Assets (net) a Governmental Activities Library Books and Media (net) a Governmental Activities Construction in progress a Governmental Activities Infrastructure (net) a Governmental Activities Restricted Assets a Governmental Activities Long-Term Investments a Governmental Activities Other Assets a Governmental Activities Total assets a Governmental Activities Accounts payable a Governmental Activities Short-term debt payable a Governmental Activities Interest payable a Governmental Activities Accrued liabilities a Governmental Activities Payroll Deductions & Withholdings a Governmental Activities Accrued Wages Payable a Governmental Activities Due to fiduciary funds a

12 12 GASB Data Feed Standards Governmental Activities Due to other governments a Governmental Activities Due to student groups a Governmental Activities Accrued Expenditures or expenses a Governmental Activities Deferred revenue a Governmental Activities Payable from Restricted Assets a Governmental Activities Premium & Discount on Issuance of Bonds a Governmental Activities Noncurrent liabilities due within one year a Governmental Activities Noncurrent liabilities due in more than one year a Governmental Activities Total liabilities a Governmental Activities Invested in capital assets (net of related debt) a Governmental Activities Restricted for Federal and state programs a Governmental Activities Restricted for Debt service a Governmental Activities Restricted for Capital projects a Governmental Activities Restricted for Campus activities a Governmental Activities Restricted for Scholarships a Governmental Activities Restricted for Other a Governmental Activities Unrestricted a Governmental Activities Total net assets a Business-type Activities Cash and cash equivalents a Business-type Activities Current Investments a Business-type Activities Property taxes receivables (net) a Business-type Activities Current property taxes receivable a Business-type Activities Delinquent property taxes receivables a Business-type Activities Allowance for Uncollectable Taxes (credit) a Business-type Activities Due from other governments a Business-type Activities Accrued interest a Business-type Activities Internal balances a Business-type Activities Due from fiduciary funds a Business-type Activities Other receivables (net) a Business-type Activities Inventories a Business-type Activities Deferred Expenditures or Expenses a Business-type Activities Capital Bond & Other Debt Issuance Costs a Business-type Activities Other Current Assets a Business-type Activities Land a Business-type Activities Buildings and Improvements (net) a Business-type Activities Furniture and Equipment (net) a Business-type Activities District-defined Fixed Assets (net) a Business-type Activities Capital Lease Assets (net) a Business-type Activities Library Books and Media (net) a Business-type Activities Construction in progress a Business-type Activities Infrastructure (net) a Business-type Activities Restricted Assets a Business-type Activities Long-Term Investments a Business-type Activities Other Assets a Business-type Activities Total assets a Business-type Activities Accounts payable a

13 13 GASB Data Feed Standards Business-type Activities Short-term debt payable a Business-type Activities Interest payable a Business-type Activities Accrued liabilities a Business-type Activities Payroll Deductions & Withholdings a Business-type Activities Accrued Wages Payable a Business-type Activities Due to fiduciary funds a Business-type Activities Due to other governments a Business-type Activities Due to student groups a Business-type Activities Accrued Expenditures or expenses a Business-type Activities Deferred revenue a Business-type Activities Payable from Restricted Assets a Business-type Activities Premium & Discount on Issuance of Bonds a Business-type Activities Noncurrent liabilities due within one year a Business-type Activities Noncurrent liabilities due in more than one year a Business-type Activities Total liabilities a Business-type Activities Invested in capital assets (net of related debt) a Business-type Activities Restricted for Federal and state programs a Business-type Activities Restricted for Debt service a Business-type Activities Restricted for Capital projects a Business-type Activities Restricted for Campus activities a Business-type Activities Restricted for Scholarships a Business-type Activities Restricted for Other a Business-type Activities Unrestricted a Business-type Activities Total net assets a Total Cash and cash equivalents a Total Current Investments a Total Property taxes receivables (net) a Total Current property taxes receivable a Total Delinquent property taxes receivables a Total Allowance for Uncollectable Taxes (credit) a Total Due from other governments a Total Accrued interest a Total Internal balances a Total Due from fiduciary funds a Total Other receivables (net) a Total Inventories a Total Deferred Expenditures or Expenses a Total Capital Bond & Other Debt Issuance Costs a Total Other Current Assets a Total Land a Total Buildings and Improvements (net) a Total Furniture and Equipment (net) a Total District-defined Fixed Assets (net) a Total Capital Lease Assets (net) a Total Library Books and Media (net) a Total Construction in progress a Total Infrastructure (net) a

14 14 GASB Data Feed Standards Total Restricted Assets a Total Long-Term Investments a Total Other Assets a Total Total assets a Total Accounts payable a Total Short-term debt payable a Total Interest payable a Total Accrued liabilities a Total Payroll Deductions & Withholdings a Total Accrued Wages Payable a Total Due to fiduciary funds a Total Due to other governments a Total Due to student groups a Total Accrued Expenditures or expenses a Total Deferred revenue a Total Payable from Restricted Assets a Total Premium & Discount on Issuance of Bonds a Total Noncurrent liabilities due within one year a Total Noncurrent liabilities due in more than one year a Total Total liabilities a Total Invested in capital assets (net of related debt) a Total Restricted for Federal and state programs a Total Restricted for Debt service a Total Restricted for Capital projects a Total Restricted for Campus activities a Total Restricted for Scholarships a Total Restricted for Other a Total Unrestricted a Total Total net assets a Component Unit Cash and cash equivalents a Component Unit Current Investments a Component Unit Property taxes receivables (net) a Component Unit Current property taxes receivable a Component Unit Delinquent property taxes receivables a Component Unit Allowance for Uncollectable Taxes (credit) a Component Unit Due from other governments a Component Unit Accrued interest a Component Unit Internal balances a Component Unit Due from fiduciary funds a Component Unit Other receivables (net) a Component Unit Inventories a Component Unit Deferred Expenditures or Expenses a Component Unit Capital Bond & Other Debt Issuance Costs a Component Unit Other Current Assets a Component Unit Land a Component Unit Buildings and Improvements (net) a Component Unit Furniture and Equipment (net) a

15 15 GASB Data Feed Standards Component Unit District-defined Fixed Assets (net) a Component Unit Capital Lease Assets (net) a Component Unit Library Books and Media (net) a Component Unit Construction in progress a Component Unit Infrastructure (net) a Component Unit Restricted Assets a Component Unit Long-Term Investments a Component Unit Other Assets a Component Unit Total assets a Component Unit Accounts payable a Component Unit Short-term debt payable a Component Unit Interest payable a Component Unit Accrued liabilities a Component Unit Payroll Deductions & Withholdings a Component Unit Accrued Wages Payable a Component Unit Due to fiduciary funds a Component Unit Due to other governments a Component Unit Due to student groups a Component Unit Accrued Expenditures or expenses a Component Unit Deferred revenue a Component Unit Payable from Restricted Assets a Component Unit Premium & Discount on Issuance of Bonds a Component Unit Noncurrent liabilities due within one year a Component Unit Noncurrent liabilities due in more than one year a Component Unit Total liabilities a Component Unit Invested in capital assets (net of related debt) a Component Unit Restricted for Federal and state programs a Component Unit Restricted for Debt service a Component Unit Restricted for Capital projects a Component Unit Restricted for Campus activities a Component Unit Restricted for Scholarships a Component Unit Restricted for Other a Component Unit Unrestricted a Component Unit Total net assets a Column Description Schedule B1 Row Description Audit Schedule Audit Audit Column Row Expenses Instruction b Expenses Instructional resources and media services b Expenses Curriculum and staff development b Expenses Instructional leadership b Expenses School leadership b Expenses Guidance, counseling, and evaluation services b1 1 31

16 16 GASB Data Feed Standards Expenses Social work services b Expenses Health services b Expenses Student transportation b Expenses Food Service b Expenses Extracurricular activities b Expenses General administration b Expenses Plant maintenance and operations b Expenses Security and monitoring services b Expenses Data processing services b Expenses Community services b Expenses School District Administrative Support Services b Expenses Interest on long-term debt b Expenses Bond issuance costs and fees b Expenses Capital outlay b Expenses Contracted instructional services between schools b Expenses Incremental costs related to WADA b Expenses Payments related to shared services arrangements b Expenses Payments to other school districts under the Public Education Grant Program b Expenses Payments to Juvenile Justice Alternative Education Programs b Expenses Payments to charter schools b Expenses Payments to Tax Increment Fund b Expenses Depreciation-unallocated b Expenses Other intergovernmental charges b Expenses Total governmental activities b1 1 TG Expenses Food Service - Business Type Activities b Expenses Business Type Activities 01 b Expenses Business Type Activities 02 b Expenses Business Type Activities 03 b Expenses Business Type Activities 04 b Expenses Business Type Activities 06 b Expenses Business Type Activities 07 b Expenses Business Type Activities 08 b Expenses Business Type Activities 09 b Expenses Business Type Activities 10 b 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 b Indirect Expenses Allocation Instructional resources and media services b Indirect Expenses Allocation Curriculum and staff development b Indirect Expenses Allocation Instructional leadership b Indirect Expenses Allocation School leadership b Indirect Expenses Allocation Guidance, counseling, and evaluation services b1 2 31

17 17 GASB Data Feed Standards Indirect Expenses Allocation Social work services b Indirect Expenses Allocation Health services b Indirect Expenses Allocation Student transportation b Indirect Expenses Allocation Food Service b Indirect Expenses Allocation Extracurricular activities b Indirect Expenses Allocation General administration b Indirect Expenses Allocation Plant maintenance and operations b Indirect Expenses Allocation Security and monitoring services b Indirect Expenses Allocation Data processing services b Indirect Expenses Allocation Community services b Indirect Expenses Allocation School District Administrative Support Services b Indirect Expenses Allocation Interest on long-term debt b Indirect Expenses Allocation Bond issuance costs and fees b Indirect Expenses Allocation Capital outlay b Indirect Expenses Allocation Contracted instructional services between schools b Indirect Expenses Allocation Incremental costs related to WADA b Indirect Expenses Allocation Payments related to shared services arrangements b Indirect Expenses Allocation Payments to other school districts under the Public Education Grant Program b Indirect Expenses Allocation Payments to Juvenile Justice Alternative Education Programs b Indirect Expenses Allocation Payments to charter schools b Indirect Expenses Allocation Payments to Tax Increment Fund b Indirect Expenses Allocation Depreciation-unallocated b Indirect Expenses Allocation Other intergovernmental charges b Indirect Expenses Allocation Total governmental activities b1 2 TG Indirect Expenses Allocation Food Service Business Type Activities b Indirect Expenses Allocation Business Type Activities 01 b Indirect Expenses Allocation Business Type Activities 02 b Indirect Expenses Allocation Business Type Activities 03 b Indirect Expenses Allocation Business Type Activities 04 b Indirect Expenses Allocation Business Type Activities 06 b Indirect Expenses Allocation Business Type Activities 07 b Indirect Expenses Allocation Business Type Activities 08 b Indirect Expenses Allocation Business Type Activities 09 b Indirect Expenses Allocation Business Type Activities 10 b 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 b Charges for Services Instructional resources and media services b Charges for Services Curriculum and staff development b Charges for Services Instructional leadership b Charges for Services School leadership b1 3 23

18 18 GASB Data Feed Standards Charges for Services Guidance, counseling, and evaluation services b Charges for Services Social work services b Charges for Services Health services b Charges for Services Student transportation b Charges for Services Food Service b Charges for Services Extracurricular activities b Charges for Services General administration b Charges for Services Plant maintenance and operations b Charges for Services Security and monitoring services b Charges for Services Data processing services b Charges for Services Community services b Charges for Services School District Administrative Support Services b Charges for Services Interest on long-term debt b Charges for Services Bond issuance costs and fees b Charges for Services Capital outlay b Charges for Services Contracted instructional services between schools b Charges for Services Incremental costs related to WADA b Charges for Services Payments related to shared services arrangements b Charges for Services Payments to other school districts under the Public Education Grant Program b Charges for Services Payments to Juvenile Justice Alternative Education Programs b Charges for Services Payments to charter schools b Charges for Services Payments to Tax Increment Fund b Charges for Services Depreciation-unallocated b Charges for Services Other intergovernmental charges b Charges for Services Total governmental activities b1 3 TG Charges for Services Food Service - Business Type Activities b Charges for Services Business Type Activities 01 b Charges for Services Business Type Activities 02 b Charges for Services Business Type Activities 03 b Charges for Services Business Type Activities 04 b Charges for Services Business Type Activities 06 b Charges for Services Business Type Activities 07 b Charges for Services Business Type Activities 08 b Charges for Services Business Type Activities 09 b Charges for Services Business Type Activities 10 b 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 Instruction b Instructional resources and media services b Curriculum and staff development b1 4 13

19 19 GASB Data Feed Standards Instructional leadership b School leadership b Guidance, counseling, and evaluation services b Social work services b Health services b Student transportation b Food Service b Extracurricular activities b General administration b Plant maintenance and operations b Security and monitoring services b Data processing services b Community services b School District Administrative Support Services b Interest on long-term debt b Bond issuance costs and fees b Capital outlay b Contracted instructional services between schools b Incremental costs related to WADA b Payments related to shared services arrangements b Payments to other school districts under the Public Education Grant Program b Payments to Juvenile Justice Alternative Education Programs b Payments to charter schools b Payments to Tax Increment Fund b Depreciation-unallocated b Other intergovernmental charges b Total governmental activities b1 4 TG Food Service - Business Type Activities b1 4 05

20 20 GASB Data Feed Standards Business Type Activities 01 b Business Type Activities 02 b Business Type Activities 03 b Business Type Activities 04 b Business Type Activities 06 b Business Type Activities 07 b Business Type Activities 08 b Business Type Activities 09 b Business Type Activities 10 b Total business-type activities b1 4 TB Total primary government b1 4 TP Component unit 1 b1 4 1C Component unit 2 b1 4 2C Component unit 3 b1 4 3C Total component units b1 4 TC Instruction b Instructional resources and media services b Curriculum and staff development b Instructional leadership b School leadership b Guidance, counseling, and evaluation services b Social work services b Health services b Student transportation b Food Service b Extracurricular activities b General administration b Plant maintenance and operations b1 5 51

21 21 GASB Data Feed Standards Security and monitoring services b Data processing services b Community services b School District Administrative Support Services b Interest on long-term debt b Bond issuance costs and fees b Capital outlay b Contracted instructional services between schools b Incremental costs related to WADA b Payments related to shared services arrangements b Payments to other school districts under the Public Education Grant Program b Payments to Juvenile Justice Alternative Education Programs b Payments to charter schools b Payments to Tax Increment Fund b Depreciation-unallocated b Other intergovernmental charges b Total governmental activities b1 5 TG Food Service - Business Type Activities b Business Type Activities 01 b Business Type Activities 02 b Business Type Activities 03 b Business Type Activities 04 b Business Type Activities 06 b Business Type Activities 07 b Business Type Activities 08 b Business Type Activities 09 b Business Type Activities 10 b Total business-type activities b1 5 TB

22 22 GASB Data Feed Standards Total primary government b1 5 TP Component unit 1 b1 5 1C Component unit 2 b1 5 2C Component unit 3 b1 5 3C Total component units b1 5 TC Governmental Activities Instruction b Governmental Activities Instructional resources and media services b Governmental Activities Curriculum and staff development b Governmental Activities Instructional leadership b Governmental Activities School leadership b Governmental Activities Guidance, counseling, and evaluation services b Governmental Activities Social work services b Governmental Activities Health services b Governmental Activities Student transportation b Governmental Activities Food Service b Governmental Activities Extracurricular activities b Governmental Activities General administration b Governmental Activities Plant maintenance and operations b Governmental Activities Security and monitoring services b Governmental Activities Data processing services b Governmental Activities Community services b Governmental Activities School District Administrative Support Services b Governmental Activities Interest on long-term debt b Governmental Activities Bond issuance costs and fees b Governmental Activities Capital outlay b Governmental Activities Contracted instructional services between schools b Governmental Activities Incremental costs related to WADA b Governmental Activities Payments related to shared services arrangements b Governmental Activities Payments to other school districts under the Public Education Grant Program b Governmental Activities Payments to Juvenile Justice Alternative Education Programs b Governmental Activities Payments to charter schools b Governmental Activities Payments to Tax Increment Fund b Governmental Activities Depreciation-unallocated b Governmental Activities Other intergovernmental charges b Governmental Activities Total governmental activities b1 6 TG Governmental Activities Food Service Business Type Activities b Governmental Activities Business Type Activities 01 b Governmental Activities Business Type Activities 02 b Governmental Activities Business Type Activities 03 b Governmental Activities Business Type Activities 04 b Governmental Activities Business Type Activities 06 b Governmental Activities Business Type Activities 07 b Governmental Activities Business Type Activities 08 b1 6 08

23 23 GASB Data Feed Standards Governmental Activities Business Type Activities 09 b Governmental Activities Business Type Activities 10 b 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 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 b Business-Type Activities Instructional resources and media services b Business-Type Activities Curriculum and staff development b Business-Type Activities Instructional leadership b Business-Type Activities School leadership b Business-Type Activities Guidance, counseling, and evaluation services b Business-Type Activities Social work services b Business-Type Activities Health services b Business-Type Activities Student transportation b Business-Type Activities Food Service b Business-Type Activities Extracurricular activities b Business-Type Activities General administration b Business-Type Activities Plant maintenance and operations b Business-Type Activities Security and monitoring services b Business-Type Activities Data processing services b Business-Type Activities Community services b Business-Type Activities School District Administrative Support Services b Business-Type Activities Interest on long-term debt b Business-Type Activities Bond issuance costs and fees b Business-Type Activities Capital outlay b Business-Type Activities Contracted instructional services between schools b Business-Type Activities Incremental costs related to WADA b Business-Type Activities Payments related to shared services arrangements b1 7 93

24 24 GASB Data Feed Standards Business-Type Activities Payments to other school districts under the Public Education Grant Program b Business-Type Activities Payments to Juvenile Justice Alternative Education Programs b Business-Type Activities Payments to charter schools b Business-Type Activities Payments to Tax Increment Fund b Business-Type Activities Depreciation-unallocated b Business-Type Activities Other intergovernmental charges b Business-Type Activities Total governmental activities b1 7 TG Business-Type Activities Food Service Business Type Activities b Business-Type Activities Business Type Activities 01 b Business-Type Activities Business Type Activities 02 b Business-Type Activities Business Type Activities 03 b Business-Type Activities Business Type Activities 04 b Business-Type Activities Business Type Activities 06 b Business-Type Activities Business Type Activities 07 b Business-Type Activities Business Type Activities 08 b Business-Type Activities Business Type Activities 09 b Business-Type Activities Business Type Activities 10 b 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 b Total Instructional resources and media services b Total Curriculum and staff development b Total Instructional leadership b Total School leadership b Total Guidance, counseling, and evaluation services b Total Social work services b1 8 32

25 25 GASB Data Feed Standards Total Health services b Total Student transportation b Total Food Service b Total Extracurricular activities b Total General administration b Total Plant maintenance and operations b Total Security and monitoring services b Total Data processing services b Total Community services b Total School District Administrative Support Services b Total Interest on long-term debt b Total Bond issuance costs and fees b Total Capital outlay b Total Contracted instructional services between schools b Total Incremental costs related to WADA b Total Payments related to shared services arrangements b Total Payments to other school districts under the Public Education Grant Program b Total Payments to Juvenile Justice Alternative Education Programs b Total Payments to charter schools b Total Payments to Tax Increment Fund b Total Depreciation-unallocated b Total Other intergovernmental charges b Total Total governmental activities b1 8 TG Total Food Service Business Type Activities b Total Business Type Activities 01 b Total Business Type Activities 02 b Total Business Type Activities 03 b Total Business Type Activities 04 b Total Business Type Activities 06 b Total Business Type Activities 07 b Total Business Type Activities 08 b Total Business Type Activities 09 b Total Business Type Activities 10 b 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

26 26 GASB Data Feed Standards Total Special item 2 b1 8 S2 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 b Component Units Instructional resources and media services b Component Units Curriculum and staff development b Component Units Instructional leadership b Component Units School leadership b Component Units Guidance, counseling, and evaluation services b Component Units Social work services b Component Units Health services b Component Units Student transportation b Component Units Food Service b Component Units Extracurricular activities b Component Units General administration b Component Units Plant maintenance and operations b Component Units Security and monitoring services b Component Units Data processing services b Component Units Community services b Component Units School District Administrative Support Services b Component Units Interest on long-term debt b Component Units Bond issuance costs and fees b Component Units Capital outlay b Component Units Contracted instructional services between schools b Component Units Incremental costs related to WADA b Component Units Payments related to shared services arrangements b Component Units Payments to other school districts under the Public Education Grant Program b Component Units Payments to Juvenile Justice Alternative Education Programs b Component Units Payments to charter schools b Component Units Payments to Tax Increment Fund b Component Units Depreciation-unallocated b Component Units Other intergovernmental charges b Component Units Total governmental activities b1 9 TG Component Units Food Service Business Type Activities b Component Units Business Type Activities 01 b Component Units Business Type Activities 02 b Component Units Business Type Activities 03 b Component Units Business Type Activities 04 b Component Units Business Type Activities 06 b Component Units Business Type Activities 07 b1 9 07

27 27 GASB Data Feed Standards Component Units Business Type Activities 08 b Component Units Business Type Activities 09 b Component Units Business Type Activities 10 b 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

28 28 GASB Data Feed Standards Column Description Schedule C1 Row Description Audit Audit Audit Schedule Column Row General Fund Cash and cash equivalents c General Fund Current Investments c General Fund Taxes Receivable (net) c General Fund Current property taxes receivable c General Fund Delinquent property taxes receivables c General Fund Allowance for Uncollectable Taxes (credit) c General Fund Receivables from other governments c General Fund Accrued Interest c General Fund Due from other funds c General Fund Other Receivables c General Fund Inventories c General Fund Deferred Expenditures c General Fund Other Current Assets c General Fund Restricted Assets c General Fund Other Assets c General Fund Total assets c General Fund Accounts payable c General Fund Short-term Debt Payable c General Fund Leases Payable c General Fund Interest Payable c General Fund Payroll deductions and withholdings c General Fund Accrued wages payable c General Fund Due to other funds c General Fund Payable to other governments c General Fund Due to student groups c General Fund Accrued expenditures/expenses c General Fund Deferred revenue c General Fund Payable from restricted assets c General Fund Total liabilities (Note 2) c General Fund Non-Spendable - Inventories c General Fund Non-Spendable - Long-Term Loans/Notes Rec. c General Fund Non-Spendable - Endowment Principal c General Fund Non-Spendable - Prepaid Items c General Fund Non-Spendable - Other c General Fund Restricted - Grant c General Fund Restricted Fund Balances of Consolidated School Dist c General Fund Restricted - Capital Acquisitions and Contractual Oblig c General Fund Restricted - Debt service c General Fund Restricted - Other c