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 V0.2 and now includes:

Statements Footnotes 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. Comments have been received from:

Governmental Accounting Standards Board (GASB): GASB Comment Letter 5_15_2020

Tennessee Comptroller of the Treasury: Tennessee Comptroller of the Treasury 5_8_2020

Ohio Auditor of State: Ohio Auditor of State 5_13_2020

Taxonomy Documentation

CAFR Demonstration Release Version 0.3

Presentation views of each statement and footnote, 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. Those less familiar with XBRL are encouraged to review this version.

The full taxonomy with both presentation and definition linkbases can be viewed and downloaded as Excel from this Google Sheet. Note that the presentation linkbase is the first sheet for each statement, the definition linkbase is on the sheet immediately following each presentation sheet, e.g., NetPos01 for presentation, D01 for corresponding definition. Note that if the definition linkbase is identical to the presentation linkbase, no definition linkbase is included.