Status: public review open

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 Consolidated 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 will close on May 8, 2020. Comments are invited on definitions, references, and labels; and on the structure of the taxonomy.

Taxonomy Documentation

Inline XBRL Sample

Below is a member-contributed sample inline filing based on the latest Demonstration Release Version 0.3, displayed using the initial release of the SEC’s inline viewer.

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 CAFR taxonomy.

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

CAFR Demonstration Release Version 0.3 – Review and Comment

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.

Use the form below the list to comment on the Demonstration Release – be sure to include the sheet name and the standard label and/or element number in your comment.

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 sheet name and concept number (from the first column) with your comment. The list of elements for this release with selected metadata as shown above can be copied or downloaded from this location. There’s also an Excel version posted here if you’re unable to use Google.

Comment