ANNUAL FINANCIAL REPORT GOVERNMENTAL ACCOUNTING STANDARDS BOARD
(GASB) DATA FEED STANDARDS
Texas Education AgencyAustin, Texas
May 2010
2 GASB Data Feed Standards
TABLE OF CONTENTS
Objectives of this document....................................................................................................................3Scope......................................................................................................................................................3
FLAT FILE FORMAT....................................................................................................................... 4
DATA SPECIFICATIONS....................................................................................................................4FORMAT FOR THE DATA INSIDE THE FILE...........................................................................................4DATA VALUES................................................................................................................................. 4
FILE NAMING CONVENTIONS.......................................................................................................5
CONTACT INFORMATION..............................................................................................................5
DATA VALIDATIONS...................................................................................................................... 6
RESUBMISSION OF DATA.............................................................................................................6
EXAMPLE FLAT FILE.....................................................................................................................7
DATA MAPPING CHART................................................................................................................8
SCHEDULE A1................................................................................................................................ 8SCHEDULE B1.............................................................................................................................. 12SCHEDULE C1.............................................................................................................................. 25SCHEDULE C1R............................................................................................................................ 31SCHEDULE C2.............................................................................................................................. 32SCHEDULE J1............................................................................................................................... 38SCHEDULE J2............................................................................................................................... 39SCHEDULE J3............................................................................................................................... 40SCHEDULE K1.............................................................................................................................. 41SCHEDULE L1............................................................................................................................... 42
April 2010
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 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
Positive Amounts 99
April 2010
5 GASB Data Feed Standards
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
Contact Information
Paul Moreno [email protected]
Division of Financial Audits (512) 463-9095
April 2010
6 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
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Example Flat File
227912|2010|A1|1110|1|1290612227912|2010|A1|1110|2|23445227912|2010|A1|1110|3|468181227912|2010|A1|1110|4|67625227912|2010|A1|1220|1|1498120227912|2010|A1|1220|2|327047227912|2010|A1|1230|1|-119850227912|2010|A1|1230|2|-26164227912|2010|A1|1240|1|64149227912|2010|A1|1250|3|279260227912|2010|A1|1250|4|99227912|2010|B1|11|1|4470955227912|2010|B1|12|1|171250227912|2010|C1|1110|10|16647337227912|2010|C1|1110|24|889854227912|2010|C1|1110|50|452859152227912|2010|C2|5700|10|56234227912|2010|C2|5700|24|1245227912|2010|C2|5700|98|156234227912|2010|J1|1000|1|1.1612227912|2010|J1|1000|2|0.2132227912|2010|J1|1000|50|124544227912|2010|J3|7|100|1001227912|2010|K1|1|1|84.027227912|2010|K1|1|2a|1420006010902227912|2010|K1|1|3|2392227912|2010|K1|2|1|84.365A227912|2010|K1|2|2a|1661001010902227912|2010|K1|2|3|568227912|2010|L1|sf2|1|yes227912|2010|L1|sf4|1|no227912|2010|L1|sf5|1|yes227912|2010|L1|sf9|1|no227912|2010|L1|sf10|1|125631
April 2010
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Data Mapping Chart
Schedule A1
Column Description
Row Description
Audit Schedule
Audit Column
Audit
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
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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
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
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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
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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
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
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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
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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
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
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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
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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
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
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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
April 2010
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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
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 Description
Row Description
Audit Schedule
Audit Column
Audit
Row
Expenses Instruction b1 1 11
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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
Expenses Payments to other school districts under the Public Education b1 1 94
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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
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
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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
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Indirect Expenses Allocation Payments related to shared services arrangements b1 2 93
Indirect Expenses Allocation Payments to other school districts under the Public Education Grant Program
b1 2 94
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
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
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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
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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
Charges for Services Payments to other school districts under the Public Education Grant Program
b1 3 94
Charges for Services Payments to Juvenile Justice Alternative Education Programs b1 3 95
Charges for Services Payments to charter schools b1 3 96
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
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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 Contributions
Instruction b1 4 11
Operating Grants and Contributions
Instructional resources and media services b1 4 12
Operating Grants and Contributions
Curriculum and staff development b1 4 13
Operating Grants and Contributions
Instructional leadership b1 4 21
Operating Grants and Contributions
School leadership b1 4 23
Operating Grants and Contributions
Guidance, counseling, and evaluation services b1 4 31
Operating Grants and Contributions
Social work services b1 4 32
Operating Grants and Contributions
Health services b1 4 33
Operating Grants and Contributions
Student transportation b1 4 34
Operating Grants and Contributions
Food Service b1 4 35
Operating Grants and Contributions
Extracurricular activities b1 4 36
Operating Grants and Contributions
General administration b1 4 41
Operating Grants and Plant maintenance and operations b1 4 51
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Contributions
Operating Grants and Contributions
Security and monitoring services b1 4 52
Operating Grants and Contributions
Data processing services b1 4 53
Operating Grants and Contributions
Community services b1 4 61
Operating Grants and Contributions
Interest on long-term debt b1 4 72
Operating Grants and Contributions
Bond issuance costs and fees b1 4 73
Operating Grants and Contributions
Capital outlay b1 4 81
Operating Grants and Contributions
Contracted instructional services between schools b1 4 91
Operating Grants and Contributions
Incremental costs related to WADA b1 4 92
Operating Grants and Contributions
Payments related to shared services arrangements b1 4 93
Operating Grants and Contributions
Payments to other school districts under the Public Education Grant Program
b1 4 94
Operating Grants and Contributions
Payments to Juvenile Justice Alternative Education Programs b1 4 95
Operating Grants and Contributions
Payments to charter schools b1 4 96
Operating Grants and Contributions
Payments to Tax Increment Fund b1 4 97
Operating Grants and Contributions
Depreciation-unallocated b1 4 98
Operating Grants and Contributions
Other intergovernmental charges b1 4 99
Operating Grants and Contributions
Total governmental activities b1 4 TG
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Operating Grants and Contributions
Food Service - Business Type Activities b1 4 05
Operating Grants and Contributions
Business Type Activities 01 b1 4 01
Operating Grants and Contributions
Business Type Activities 02 b1 4 02
Operating Grants and Contributions
Business Type Activities 03 b1 4 03
Operating Grants and Contributions
Business Type Activities 04 b1 4 04
Operating Grants and Contributions
Business Type Activities 06 b1 4 06
Operating Grants and Contributions
Business Type Activities 07 b1 4 07
Operating Grants and Contributions
Business Type Activities 08 b1 4 08
Operating Grants and Contributions
Business Type Activities 09 b1 4 09
Operating Grants and Contributions
Business Type Activities 10 b1 4 10
Operating Grants and Contributions
Total business-type activities b1 4 TB
Operating Grants and Contributions
Total primary government b1 4 TP
Operating Grants and Contributions
Component unit 1 b1 4 1C
Operating Grants and Contributions
Component unit 2 b1 4 2C
Operating Grants and Contributions
Component unit 3 b1 4 3C
Operating Grants and Contributions
Total component units b1 4 TC
Capital Grants and Instruction b1 5 11
April 2010
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Contributions
Capital Grants and Contributions
Instructional resources and media services b1 5 12
Capital Grants and Contributions
Curriculum and staff development b1 5 13
Capital Grants and Contributions
Instructional leadership b1 5 21
Capital Grants and Contributions
School leadership b1 5 23
Capital Grants and Contributions
Guidance, counseling, and evaluation services b1 5 31
Capital Grants and Contributions
Social work services b1 5 32
Capital Grants and Contributions
Health services b1 5 33
Capital Grants and Contributions
Student transportation b1 5 34
Capital Grants and Contributions
Food Service b1 5 35
Capital Grants and Contributions
Extracurricular activities b1 5 36
Capital Grants and Contributions
General administration b1 5 41
Capital Grants and Contributions
Plant maintenance and operations b1 5 51
Capital Grants and Contributions
Security and monitoring services b1 5 52
Capital Grants and Contributions
Data processing services b1 5 53
Capital Grants and Contributions
Community services b1 5 61
Capital Grants and Contributions
Interest on long-term debt b1 5 72
April 2010
28 GASB Data Feed Standards
Capital Grants and Contributions
Bond issuance costs and fees b1 5 73
Capital Grants and Contributions
Capital outlay b1 5 81
Capital Grants and Contributions
Contracted instructional services between schools b1 5 91
Capital Grants and Contributions
Incremental costs related to WADA b1 5 92
Capital Grants and Contributions
Payments related to shared services arrangements b1 5 93
Capital Grants and Contributions
Payments to other school districts under the Public Education Grant Program
b1 5 94
Capital Grants and Contributions
Payments to Juvenile Justice Alternative Education Programs b1 5 95
Capital Grants and Contributions
Payments to charter schools b1 5 96
Capital Grants and Contributions
Payments to Tax Increment Fund b1 5 97
Capital Grants and Contributions
Depreciation-unallocated b1 5 98
Capital Grants and Contributions
Other intergovernmental charges b1 5 99
Capital Grants and Contributions
Total governmental activities b1 5 TG
Capital Grants and Contributions
Food Service - Business Type Activities b1 5 05
Capital Grants and Contributions
Business Type Activities 01 b1 5 01
Capital Grants and Contributions
Business Type Activities 02 b1 5 02
Capital Grants and Contributions
Business Type Activities 03 b1 5 03
Capital Grants and Business Type Activities 04 b1 5 04
April 2010
29 GASB Data Feed Standards
Contributions
Capital Grants and Contributions
Business Type Activities 06 b1 5 06
Capital Grants and Contributions
Business Type Activities 07 b1 5 07
Capital Grants and Contributions
Business Type Activities 08 b1 5 08
Capital Grants and Contributions
Business Type Activities 09 b1 5 09
Capital Grants and Contributions
Business Type Activities 10 b1 5 10
Capital Grants and Contributions
Total business-type activities b1 5 TB
Capital Grants and Contributions
Total primary government b1 5 TP
Capital Grants and Contributions
Component unit 1 b1 5 1C
Capital Grants and Contributions
Component unit 2 b1 5 2C
Capital Grants and Contributions
Component unit 3 b1 5 3C
Capital Grants and Contributions
Total component units b1 5 TC
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
30 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
Governmental Activities Payments to other school districts under the Public Education Grant Program
b1 6 94
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
April 2010
31 GASB Data Feed Standards
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
Governmental Activities Grants and contributions not restricted to specific programs b1 6 GC
April 2010
32 GASB Data Feed Standards
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
April 2010
33 GASB Data Feed Standards
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
Business-Type Activities Payments to other school districts under the Public Education Grant Program
b1 7 94
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
Business-Type Activities Food Service – Business Type Activities b1 7 05
Business-Type Activities Business Type Activities 01 b1 7 01
April 2010
34 GASB Data Feed Standards
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
April 2010
35 GASB Data Feed Standards
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
Total General administration b1 8 41
Total Plant maintenance and operations b1 8 51
Total Security and monitoring services b1 8 52
April 2010
36 GASB Data Feed Standards
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
Total Payments to other school districts under the Public Education Grant Program
b1 8 94
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
April 2010
37 GASB Data Feed Standards
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
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
April 2010
38 GASB Data Feed Standards
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
April 2010
39 GASB Data Feed Standards
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
Component Units Payments to other school districts under the Public Education Grant Program
b1 9 94
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
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
April 2010
40 GASB Data Feed Standards
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
41 GASB Data Feed Standards
Schedule C1
Column Description
Row Description
Audit Schedule
Audit Column
Audit
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
April 2010
42 GASB Data Feed Standards
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
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
April 2010
43 GASB Data Feed Standards
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
April 2010
44 GASB Data Feed Standards
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
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
April 2010
45 GASB Data Feed Standards
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
April 2010
46 GASB Data Feed Standards
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
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
April 2010
47 GASB Data Feed Standards
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
April 2010
48 GASB Data Feed Standards
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
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
April 2010
49 GASB Data Feed Standards
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
April 2010
50 GASB Data Feed Standards
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
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
April 2010
51 GASB Data Feed Standards
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
April 2010
52 GASB Data Feed Standards
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
53 GASB Data Feed Standards
Schedule C1R
Column Description
Row Description
Audit Schedule
Audit Column
Audit
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
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Amount Other expenditures c1r 1 18
Amount Net assets of governmental activities c1r 1 19
April 2010
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Schedule C2
Column Description
Row Description
Audit Schedule
Audit Column
Audit
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
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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
General Fund Payments to other school districts under the Public Education Grant Program
c2 10 0094
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
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
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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
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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
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
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Child Nutrition Fund Payments related to shared services arrangements c2 24 0093
Child Nutrition Fund Payments to other school districts under the Public Education Grant Program
c2 24 0094
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
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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
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
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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
Debt Service Fund Payments to other school districts under the Public Education Grant Program
c2 50 0094
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
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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
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
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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
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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
Capital Projects Fund Payments to other school districts under the Public Education Grant Program
c2 60 0094
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
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
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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
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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
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
Total Governmental Funds Payments to other school districts under the Public Education Grant Program
c2 98 0094
Total Governmental Funds Payments to Juvenile Justice Alternative Education Programs c2 98 0095
Total Governmental Funds Payment to charter schools c2 98 0096
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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
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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 Description
Row Description
Audit Schedule
Audit Column
Audit
Row
Maintenance (Tax Rates) Data j1 1 1000
Debt Service (Tax Rates) Data j1 2 1000
Current Year Net Assessed Value
Data j1 3 1000
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
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Schedule J2
Column Description
Row Description
Audit Schedule
Audit Column
Audit
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
Amount Total of Function 53 Expenditures for computer operations utilized by the business/personnel offices
j2 100 8a
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
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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
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Schedule J3
Column Description
Row Description
Audit Schedule
Audit Column
Audit
Row
Amount Total General Fund Balance 8-31-03 (Exhibit C-1 object 3000 for the General Fund only)
j3 100 1
Amount Total Reserved Fund Balance 8-31-03 (from Exhibit C-1 - total of object 3400s for the General Fund only)
j3 100 2
Amount Total Designated Fund Balance (from Exhibit C-1 - total of object 3500s for the General Fund only)
j3 100 3
Amount Estimated amount needed to cover fall cash flow deficits in General Fund (net of borrowed funds and funds representing deferred revenues)
j3 100 4
Amount Estimate of one month average cash disbursements during the regular school session (9-1-03 to 5-31-04)
j3 100 5
Amount Estimate of delayed payments from state sources (58xx) including August payment delays
j3 100 6
Amount Estimate of underpayment from state sources equal to variance between Legislative Payment Estimate (LPE) and District Planning Estimate (DPE) or District’s calculated earned state aid amount
j3 100 7
Amount Estimate of delayed payments from federal sources (59xx) j3 100 8
Amount Estimate of expenditures to be reimbursed to General Fund from Capital Projects Fund (uses of Genera Fund cash after bond referendum and prior to issuance of bonds
j3 100 9
Amount Optimum Fund Balance and Cash Flow (2+3+4+5+6+7+8+9) j3 100 10
Amount Excess (Deficit) Undesignated Unreserved General Fund Fund Balance (1-10)
j3 100 11
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Schedule K1
Column Description
Row Description
Audit Schedule
Audit Row
Audit Column
Catalog of Federal Domestic Assistance (CFDA) number 1st Program k1 1 1
Pass Through Entity Identifying Number 1st Program k1 1 2a
Expenditure 1st Program k1 1 3
Catalog of Federal Domestic Assistance (CFDA) number 2nd Program k1 2 1
Pass Through Entity Identifying Number 2nd Program k1 2 2a
Expenditure 2nd Program k1 2 3
Catalog of Federal Domestic Assistance (CFDA) number 3rd Program k1 3 1
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
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directly into audit column “1”.
NOTE: THE “K-CODE” SCHEDULE WILL NOT BE USED FOR SUBMISSIONS FOR FISCAL YEAR 2010 AND LATER.
April 2010
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Schedule L1
Column Description
Row Description
Audit Schedule
Audit Column
Audit
Row
Answer Were there any disclosures in the Annual Financial Report and/or other sources of information concerning default on bonded indebtedness obligations?
l1 1 sf2
Answer Did the district receive a clean audit? – Was there an unqualified opinion in the Annual Financial Report?
l1 1 sf4
Answer Did the Annual Financial Report disclose any instances of material weaknesses in internal controls?
l1 1 sf5
Answer Was there any disclosure in the Annual Financial Report of material noncompliance?
l1 1 sf9
AnswerTotal accumulated accretion on capital appreciation bonds included in government-wide financial statements at fiscal year-end:
l1 1 sf10
April 2010