Certified Annual Report - File Layout and Data Mapping

The default file name of the Certified Annual report is CAR<YYYY><District ID>.csv.

Important considerations

The amount field is up to 18 characters long, with a maximum of two decimal places. Since ‘,’ is the delimiter, DO NOT include commas, but do include the decimal point. For negative values, precede the number with a "-" sign. Example: 12345.67 or –321.01 or 123 are valid, but 123,456 will cause an error because of the comma.
All funds 11-18 must be rolled to fund 10. Funds 11-18 should not be used by districts or Area Education Agencies (AEAs).

All funds 41-49 must be rolled to fund 40.

Drop funds 01 and 02 from the upload. Use of funds 01 and 02 is optional locally.

Drop all locally defined dimensions not listed in the record layout. It is not necessary to roll up duplicated account codes that are created when locally defined dimensions are deleted. All activities for Custodial Funds (90-99) (formerly Agency Funds) are to be included.

Drop all accounts with zero amounts.

Show all amounts as positive numbers except contra accounts and accounts specifically allowed by Uniform Financial Accounting (UFA) to be negative. All contra accounts will be negative numbers.
Account IDs a to g will match the first digit in the balance sheet account code:
1. Current asset
2. Long term asset
3. Other debits and deferred outflows of resources
4. Current liability
5. Long term liability
6. Other credits and deferred inflows of resources
7. Fund equity
8. Revenue/other financing sources
9. Expenditure/expense/other financing uses

The following table shows the columns, names, descriptions, and the data sources or valid values for the Certified Annual report.

Column	Column Name	Description	Data Source or Valid Values
A	District ID	The district ID.	The field value is retrieved from the District ID field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
B	Account ID	A code used to identify whether an accounting entry is a balance sheet, revenue, or expenditure. For balance sheet items, the account ID is the first position of the account code.	Valid values: 1 - Current Asset 2 - Long Term Asset 3 - Other Asset 4 - Current Liability 5 - Long Term Liability 6 - Other Liability 7 - Fund Balance 8 - Revenue 9 - Expenditure 1-7 indicates a Balance Sheet account. 8 indicates a Revenue account. 9 indicates an Expenditure account. The field value is retrieved from the Account ID field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
C	Fund	A separate fiscal and accounting entity with a self-balancing set of accounts, recording cash and other financial resources, and all related liabilities and residual equities, balances, or changes.	The field value is retrieved from the CAR Fund field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
D	Facility	A combination of the operational unit and level of instruction. Only required for Charter schools.	The field value is retrieved from the CAR Facility field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
E	Function	Describes the activity for which a service or material object is acquired. Required for expenditures.	The field value is retrieved from the CAR Function field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
F	Program	A plan of activities and procedures designed to accomplish a predetermined objective or set of objectives.	The field value is retrieved from the CAR Program field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
G	Project	The project or reporting code enables school districts to track revenues and expenditures, meeting specialized reporting requirements at the local, state, and federal levels.	The field value is retrieved from the CAR Project field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
H	Object	This classification describes the service or commodity obtained as the result of a specific expenditure. Not used for revenue or balance sheet.	The field value is retrieved from the CAR Object field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
I	Source	The classification code for recording revenue and other receivables. Required for revenue.	The field value is retrieved from the CAR Source field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
J	Account	Balance sheet accounts track financial transactions for each fund. Not used for revenue or expenditure.	The field value is retrieved from the CAR Account field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.
K	Amount	The cumulative total for all 13 periods for this organization/account or fund/account.	The field value is retrieved from the Amount field on the Fund Accounting Data form of the IA Certified Annual Report (CAR) page.