Status: draft

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 Comprehensive Annual Financial Report (CAFR).

This is Version 0.3 of the Demonstration Release, which builds on the previous Demonstration Release and now includes:

Statements Plan Data Single Audit Package schedules
  • Statement of Net Position (01)
  • Statement of Activities (02)
  • Governmental Fund Balance Sheet (03)
  • Governmental Fund Statements of Revenues, Expenditures and Changes in Fund Balances (04)
  • Proprietary Fund Statement of Net Position (05)
  • Proprietary Fund Statement of Revenues, Expenses and Changes in Net Position (06)
  • Proprietary Fund Statement of Cash Flows (07)
  • Pension (08)
  • OPEB (09)
  • Schedule of Expenditures of Federal Awards
  • Schedule of Findings and Questioned Costs
  • General Information

The standards and taxonomy 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. Feedback was received during two previous public review periods and incorporated into this version.

The comment period for version 0.3 closed on May 8, 2020, and a revised taxonomy was published on August 31, 2020 that considered and addressed comments received from:

Inline XBRL Sample

Below is an inline filing based on the latest Demonstration Release Version 0.3, displayed using the initial release of the SEC’s inline viewer. The filing was prepared using IRIS CARBON, an XBRL offering from XBRL US member, Iris Business Services LLC.

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

College of DuPage (Illinois) Comprehensive Annual Financial Report for the year ended June 30, 2019

CAFR Demonstration Release Version 0.3

Presentation views of each statement and plan data, as well as the Single Audit Report schedules, can be found on the spreadsheet shown below which can be copied or downloaded from this location. There’s also an Excel version posted here if you are unable to use Google.