Data Definitions - Expenditures
The following table lists the Michigan data items, the field names, description, type, and the location from which the data is retrieved for expenditure records loaded in the Financial Information Database (FID).
Data Item | Field Name | Description | Type | Location |
---|---|---|---|---|
Fiscal Year | Year | The fiscal year selected when adding a new record. This field is required. This field is unavailable when updating an existing record. Not reported to the FID as a separate field but is used in the file name | CHAR(4) | expledgr.yr |
Transaction Code | Transaction Code | A code used to identify whether an accounting entry is:
Used internally in district accounting systems. Valid values (one position):
Not reported to the FID as a separate field. The transaction code is used to determine in which file (revenue, expenditure, or balance sheet) to include the record for FID submission. | CHAR(1) | NA |
Fund | Fund Code | An independent fiscal and accounting entity, preferably with a self-balancing set of accounts. This includes its assets, liabilities, resources, and fund balances which are segregated to carry on specific activities in accordance with special regulations, restrictions, or limitations (two positions). This field is required. | CHAR(2) | Crosswalked from a field in the accounting structure based on the Fund Code level in the FID Crosswalk setup |
Function | Function/Major Class | The basic account identifier for expenditures. It describes the activity for which a service or material is acquired. The basic functional categories operated by most districts are instruction, pupil support, instructional staff support, general administration, business services, operations and maintenance, transportation, central services, community services, and facilities acquisition (three positions). This field is required. | CHAR(3) | Crosswalked from a field in the accounting structure based on the Function Code level in the FID Crosswalk setup |
Object | Object/Suffix | The code used to describe the service or commodity obtained from a specific expenditure. The broad object code categories include salaries, benefits, purchased services, supplies/materials, and capital outlay. This field is required. Edited to the second position. | CHAR(4) | Crosswalked from a field in the accounting structure based on the Object Code level in the FID Crosswalk setup |
Program | Program | The code used to describe a plan of activities and procedures designed to accomplish a predetermined set of objectives (three positions). This field is required but currently not edited. | CHAR(3) | Crosswalked from a field in the accounting structure based on the Program level in the FID Crosswalk setup |
State Code/ Grant Code | State Code | Identifies the various categorical programs under special reporting requirements (four positions). | CHAR(4) | Crosswalked from a field in the accounting structure based on the State Code level in the FID Crosswalk setup |
Facility/School | School/Facility | The state assigned code used to designate a district building or administrative unit (five positions). This field is required. | CHAR(5) | Crosswalked from a field in the accounting structure based on the School (Facility/Building) level in the FID Crosswalk setup |
Amount | Amount | The cumulative total for all 13 periods for this organization/account or fund/account. This field is required. | DECIMAL (12,2) | Sum of the actual amounts from all 13 periods in the expledger for the selected records (exp1 to exp13). |
Organization | Organization | The key organization as it appears in the expenditure or revenue ledgers or the fund code as it appears in the general ledger. This field is required but is not reported to the FID. | CHAR (16) | expledgr.key_orgn |
Account | Account | The account as it appears in the ledgers. This field is required but is not reported to the FID. | CHAR(8) | expledgr.account |
Original Amount | Original Amount | System-maintained field containing the original amount when a record is changed or deleted. Used in the Audit Log. | DECIMAL (12,2) | Original sum of the actual amounts from all 13 periods in the expledger for the selected records (exp1 to exp13). |
Maintenance Code | Maintenance Code | System-maintained code identifying the type of change made to a record. When the records are loaded initially, this field is blank. Valid values:
Can also be blank. Used in the Audit Log. Records with maintenance codes O and D are not reported to the FID. | CHAR(1) | NA |