Database Schema for Handbook 2021-2022

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Finance - Expenditure (FE)


ID Element Name Type Size Values Cycle



Fiscal Year - The fiscal year that this reporting represents:
For the 2021-2022 reporting year fy must be = 32

fy Num 2 Table 1,9

Cycle - The reporting cycle for which the data is submitted:

1 = September 30th
9 = August 31st
cycle Num 2 Table 1,9

LEA, District/Coop -Local Education Agency, the unique seven-digit number assigned by the ADE to identify individual county, district, and cooperative. The first two digits represent the county, the second two digits represent the district, and the last three digits represent the individual school, for example:

60 = Pulaski County
01 = Little Rock School District
000 = N/A (zeroes for district)
lea Alpha 7 Appendix B,D 1,9

Budget Unit


Fund - A one-digit number that is the first digit in the 16 digit budget unit from 1-8 that represents the set of self-balancing accounts for each of the eight fund classifications of teacher salary fund, operating fund, building fund, debt service fund, capital outlay fund, federal grants fund, activity fund, and food service fund.

1=Teacher Salary Fund
2=Operating Fund
3=Building Fund
4=Debt Service Fund
5=Capital OutlayDedicated M&O
6=Federal Grants Fund
7=Activity Fund
8=Food Service Fund

fund Alpha 1 Table 1,9

Source of Funds - A three-digit number that is the second, third and fourth digits in the 16 digit budget unit that is assigned to restricted revenues to enable the revenues and expenditures to be accounted for by the specific revenue source.

sof Alpha 3 1,9

Function - A four-digit number that is the fifth, sixth, seventh and eighth digits in the 16-digit budget unit that describes an activity being performed when a service is provided or goods are received.

function Alpha 4 1,9

Object - A five-digit account code that is used to describe the service or commodity received as a result of the expenditure.

object Alpha 5 1,9

Location - A three-digit number that is the ninth, tenth and eleventh digits in the 16 digit budget unit that describes the building receiving the benefit of the transaction and is determined by the last three digits of the building LEA number.

location Alpha 3 AppendixC 1,9

Location Name - Describes the location receiving the benefit of the transaction.

loc_name Alpha 30 1,9

Program Code - A program is a plan of activities and procedures designed to accomplish a predetermined objective or set of objectives. Nine broad program areas are identified in the Financial Handbook: regular education, special education, vocational education, other instructional (PK-12), non-public school, adultcontinuing education, communityjunior college education, community services and enterprise. The program dimension allows agencies to charge program costs, instructional and support, directly to the benefiting program. For example, special education transportation costs are classified to the support services function, transportation, even though they should be charged directly to the special education program.

prog_code Alpha 3 1,9



Amount of Actual Expenditure - Amount of actual expenditures for the fiscal year.

amt_exp Dec 15,2 ##############.## 9

Amount of Budgeted Expenditure - Amount budgeted for expenditures for current fiscal year.

amt_bud Dec 15,2 ##############.## 1
No change Added Modified Deleted

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