annual financial audit gasb data feed standards

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


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


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


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

mailto:[email protected]


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


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


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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


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

April 2010


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

April 2010


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 Total business-type activities b1 1 TB

Expenses Total primary government b1 1 TP

Expenses Component unit 1 b1 1 1C



April 2010


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

April 2010


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 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

April 2010




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

April 2010


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 Total business-type activities b1 3 TB

April 2010


Charges for Services Total primary government b1 3 TP

Charges for Services Component unit 1 b1 3 1C



Charges for Services Total component units b1 3 TC

Operating Grants and Contributions

Instruction b1 4 11


Instructional resources and media services b1 4 12


Curriculum and staff development b1 4 13


Instructional leadership b1 4 21


School leadership b1 4 23


Guidance, counseling, and evaluation services b1 4 31


Social work services b1 4 32


Health services b1 4 33


Student transportation b1 4 34


Food Service b1 4 35


Extracurricular activities b1 4 36


General administration b1 4 41

Operating Grants and Plant maintenance and operations b1 4 51

April 2010


Contributions


Security and monitoring services b1 4 52


Data processing services b1 4 53


Community services b1 4 61


Interest on long-term debt b1 4 72


Bond issuance costs and fees b1 4 73


Capital outlay b1 4 81


Contracted instructional services between schools b1 4 91


Incremental costs related to WADA b1 4 92


Payments related to shared services arrangements b1 4 93


Payments to other school districts under the Public Education Grant Program

b1 4 94


Payments to Juvenile Justice Alternative Education Programs b1 4 95


Payments to charter schools b1 4 96


Payments to Tax Increment Fund b1 4 97


Depreciation-unallocated b1 4 98


Other intergovernmental charges b1 4 99


Total governmental activities b1 4 TG

April 2010



Food Service - Business Type Activities b1 4 05


Business Type Activities 01 b1 4 01


















Total business-type activities b1 4 TB


Total primary government b1 4 TP


Component unit 1 b1 4 1C






Total component units b1 4 TC

Capital Grants and Instruction b1 5 11

April 2010


Contributions

Capital Grants and Contributions

Instructional resources and media services b1 5 12


Curriculum and staff development b1 5 13


Instructional leadership b1 5 21


School leadership b1 5 23


Guidance, counseling, and evaluation services b1 5 31


Social work services b1 5 32


Health services b1 5 33


Student transportation b1 5 34


Food Service b1 5 35


Extracurricular activities b1 5 36


General administration b1 5 41


Plant maintenance and operations b1 5 51


Security and monitoring services b1 5 52


Data processing services b1 5 53


Community services b1 5 61


Interest on long-term debt b1 5 72

April 2010



Bond issuance costs and fees b1 5 73


Capital outlay b1 5 81


Contracted instructional services between schools b1 5 91


Incremental costs related to WADA b1 5 92


Payments related to shared services arrangements b1 5 93


Payments to other school districts under the Public Education Grant Program

b1 5 94


Payments to Juvenile Justice Alternative Education Programs b1 5 95


Payments to charter schools b1 5 96


Payments to Tax Increment Fund b1 5 97


Depreciation-unallocated b1 5 98


Other intergovernmental charges b1 5 99


Total governmental activities b1 5 TG


Food Service - Business Type Activities b1 5 05







Capital Grants and Business Type Activities 04 b1 5 04

April 2010


Contributions












Total business-type activities b1 5 TB


Total primary government b1 5 TP








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


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


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 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 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


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


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










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 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


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


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





April 2010






Total Total business-type activities b1 8 TB

Total Total primary government b1 8 TP

Total Component unit 1 b1 8 1C



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


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


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









April 2010


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 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


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


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


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


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


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


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


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


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


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


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


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


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


Schedule C1R

Column Description

Row Description

Audit Schedule

Audit Column

Audit

Row

Amount Other expenditures c1r 1 1

















April 2010



Amount Net assets of governmental activities c1r 1 19

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


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

April 2010


Amount Amount of Federal Money in Building cost (Net of above) j2 100 17

Amount Total Cost of Furniture and Equipment before depreciation (1530 and 1540) j2 100 18

Amount Historical Cost of Furniture and Equipment over 16 years old j2 100 19

Amount Amount of Federal Money in Furniture and Equipment (Net of above) j2 100 20

April 2010


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

April 2010


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

April 2010


directly into audit column “1”.

NOTE: THE “K-CODE” SCHEDULE WILL NOT BE USED FOR SUBMISSIONS FOR FISCAL YEAR 2010 AND LATER.

April 2010


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

annual financial audit gasb data feed standards

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