EMIS Expenditure Table Report - File Layout and Data Mapping

The default file names for the EMIS Expenditure Table report are:

PDF:
EMIS Expenditure Table Report_<MMDDYYYY>_<hhmmss>.pdf
Excel:
EMIS Expenditure Table Report_<MMDDYYYY>_<hhmmss>.csv

The following table shows the columns, fields, descriptions, and data source or valid values for the EMIS Expenditure Table report.

Column in PDF	Column in CSV	Field	Description	Data Source or Valid Values
1	A	FUND	The fund that receives the federal funds. The three-digit code is assigned by the State Auditor's Office to ensure money is spent for specified purposes. If the value is 002, the GEN FUND DEBT-BOND RETIRE FUND field value must be Y.	Retrieved from the Fund field on the EMIS Expenditure Table form.
2	B	SPECIAL COST CENTER	The four-digit code that tracks costs for temporary or specific needs in defining funds. This code is required by state and federal mandates to subdivide funds.	Retrieved from the Special Cost Center field on the EMIS Expenditure Table form.
3	C	FUNCTION	he four-digit code that classifies expenditures for data comparisons. The number of digits following the function code indicates the degree of specificity needed when reporting expenditures. A number less than four indicates that the record can be rolled up to a higher level.	Retrieved from the Function field on the EMIS Expenditure Table form.
4	D	OBJECT	The expenditure ledger account. The three-digit code assigned by the Auditor's Office that defines an expenditure as goods or services.	Retrieved from the Object field on the EMIS Expenditure Table form. A minimum of two significant digits is required for all object codes except those listed below. Three significant digits are required for the following: 111, 113 – Salaries, certificated/licensed – regular & supplemental 112, 114 – Substitutes and Overtime – certificated/licensed 141, 143 – Salaries, non-certificated/licensed – regular & supplemental 142, 144 – Substitutes and Overtime – non-certificated/licensed 45X – Utilities 47X – Tuition 81X – Redemption 82X – Interest 83X – Other Debt Service Payments 94X – Grant payments to other districts/organizations/Individuals 96X – Discount on Debt
5	E	SUBJECT	The six-digit code that identifies specific educational costs. The major subject areas will be used for grades 9-12. Two digits are required for all major subject areas (math, science) and elementary physical education, art, and music.	Retrieved from the Subject field on the EMIS Expenditure Table form.
6	F	OPERATIONAL UNIT	The three-digit code that identifies the permanent operational entity. It is used for buildings or physical units. If expenditures are not limited to a specific number of buildings, then no OPU is required, and the district-wide or undistributed OPU will be used.	Retrieved from the Operational Unit field on the EMIS Expenditure Table form.
7	G	INSTRUCTIONAL LEVEL	The two-digit code that specifies the various grade levels or educational levels in the district.	Retrieved from the Instructional Level field on the EMIS Expenditure Table form.
8	H	JOB	The three-digit code to map staff costs to assigned activity.	Retrieved from the Job field on the EMIS Expenditure Table form.
9	I	PRIOR FISCAL YR ENCUMBERED	The funds encumbered from the previous fiscal year and carried over into the new fiscal year. It is also known as Previous Year Carry-Over Appropriation.	Retrieved from the Prior Fiscal Year Encumbered field on the EMIS Expenditure Table form.
10	J	FISCAL YEAR TOTAL APPROPRIATION	The budget showing projected spending for the current fiscal year.	Retrieved from the Fiscal Year Total Appropriate field on the EMIS Expenditure Table form.
11	K	FISCAL YEAR ACTUAL EXPENSE	The total funds expended for the fiscal year.	Retrieved from the Fiscal Year Actual Expenditure field on the EMIS Expenditure Table form.
12	L	CURRENT ENCUMBERED	The funds encumbered when goods or services were not received.	Retrieved from the Current Encumbered field on the EMIS Expenditure Table form.
13	M	GEN FUND DEBT-BOND RETIRE FUND	Required if the value in the Fund field is 002.	Retrieved from the General Fund Debt-Bond Retirement field on the EMIS Expenditure Table form. The valid value is Y if the value in the Fund field is 002.
14	N	UNIQUE RECORD NUMBER	The system-generated record number unique for the financial record type, reporting period, and fiscal year.	Retrieved from the Record Number field on the EMIS Expenditure Table form.