Each Annual Data record has three levels of granularity depending on the data available. The three levels are;
1. Fiscal Indicator Score (5 data points)
2. Base Budget (approximately 24 data points)
3. Financial Data Detail (hundreds of data points)
Fiscal Indicator Score data – is used to calculate the fiscal score and requires the fewest number of data entry points. This is particularly good for top-down budget and forecast planning.
Operating Revenues and Expenditures include all revenues and expenditures classified in the General Fund; including Transfers In and Transfers Out.
Available Fund Balance (municipal algorithm) includes Nonspendable, Assigned, and Unassigned/Unrestricted fund equity classified in the General Fund. It excludes Restricted and Committed fund equity.
General Fund Balance (school algorithm) includes all fund equity classified in the General Fund.
General Long-term Debt should not include deferred revenue, discretely presented component unit debt, pension debt, OPEB debt, or business activity debt. It should include debt for governmental activities only and all long- term debt payable even if it is payable within one year. For purposes of the APR, some other items that would be included in long- term debt since most have elements that have been or are payable for more than one year include capital leases, operating leases with scheduled rent increases, compensated absences, claims and judgments, special termination benefits, and landfill closure and post closure care (GASB 34, para. 81).
Base Budget data – is a collection of account headers that represent a single data point for the major expense categories in a school district or municipality. For example, one number can be entered for General Government or Basic Instruction. When a new Annual Data record is created, the Base Budget is already inserted with zeroes for the amounts.
Financial Detail data – is an open-ended amount of data. This is typically used when uploading detailed budget, forecasts and audited data from the local units’ financial software.