Annual Comprehensive Financial Report Taxonomy, 2019 Demonstration Release

Government agency representatives, municipal analysts and investors, software providers, and other users of state and local government data are invited to review and comment on the data standards developed to represent sections of the Annual Comprehensive Financial Report (ACFR).

This is a Demonstration Release Version 0.2, developed to illustrate how data standards can be created and used in the municipal marketplace. The standards and taxonomy versions were developed by the XBRL US Standard Government Reporting Working Group as a pilot to test the premise that standards can improve efficiencies by automating the process of creating, collecting, and analyzing government data. The Working Group solicited feedback on the initial Demonstration release during a 60-day public review period that ended on March 18, 2019. Input received has been incorporated into this second release of the ACFR Demonstration Taxonomy.

Version 0.2 of the ACFR Demonstration Taxonomy was available for public review during a comment period that closed in December, 2019. 

Taxonomy Documentation

• ACFR Demonstration Taxonomy Version 0.2 Architecture Document – (June, 2019)
• Authorized Use / Legal Notice
• General Comments: info@xbrl.us

Inline XBRL Samples

Below is a collection of member-contributed sample inline filings based on the latest Demonstration Release Version 0.2, displayed using the SEC’s inline viewer. Click the name of the state, county or municipality to see examples.

Please note: all reported facts in these instances may not be tagged because of the limited number of elements created for this Demonstration Release of the ACFR taxonomy.

ACFR Demonstration Release Version 0.2 – Review and Comment

The list of elements for this release with selected metadata are shown below and can be copied or downloaded from this location. Use the form below the list to provide comment on the Demonstration Release. There’s also an Excel version posted here if you’re unable to use Google.

In addition to Release Version 0.2, the Working Group has developed a set of additional concepts not in this release that represent pension and OPEB (other post-employment benefits) data of particular interest to municipal securities analysts, and welcomes feedback on labels and definitions. These concepts are prefixed in the Concept Number column as P-OPEB_.

Provide Comments on the Demonstration Release

You’ll need to agree to Terms and Conditions to have your comments about the Demonstration Release considered during this review. Login with an XBRL US Web Account or Google Account to provide comments on this Demonstration Release, then follow the instructions linked below to review and agree to Terms and Conditions.

Be sure to include the corresponding concept number from the first column with your comment. The list of elements for this release with selected metadata are shown below and can be copied or downloaded from this location. There’s also an Excel version posted here if you’re unable to use Google.