Data dictionary
Every table and field in the release files, with suggested SQL types, for loading the CACOA into a database, ERP, or reporting tool.
COA_DEPT
CACOA base table for codes, structures, or mappings.
| DEPT_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| DEPT_NM | Department name. | VARCHAR(255) |
| DEPT_GROUP | Name of the department block the code belongs to. | VARCHAR(255) |
| DEPT_SUBGROUP | Optional grouping within the block. | TEXT |
| BLOCK_RANGE | The department block the code sits in (for example 30-39). | TEXT |
| LOCAL_EXPANSION_RULE | How an agency may add its own codes here. | TEXT |
| IS_DEFAULT | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
| STATUS | Lifecycle status. | VARCHAR(10) |
| SINCE | Release introduced or last changed. | VARCHAR(10) |
| KEYWORDS | Everyday words people use for the code, for search. | TEXT |
COA_DEPT_BLOCK
CACOA base table for codes, structures, or mappings.
| DEPT_BLOCK_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| DEPT_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| DEPT_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| DEPT_BLOCK_NM | Name of the department block. | VARCHAR(255) |
| NOTES | General notes. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
COA_DEPT_FUNC_XREF
CACOA base table for codes, structures, or mappings.
| DEPT_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FUNC_CD_DEFAULT | Function a posting uses when it carries function 0000. | TEXT |
| WEIGHT_PCT | Share of the department's costs that go to the function. | TEXT |
| EFFECTIVE_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| EFFECTIVE_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| NOTES | General notes. | TEXT |
COA_ENTITY
CACOA base table for codes, structures, or mappings.
| ENTITY_ID | Identifier/key. | VARCHAR(64) |
| ENTITY_TYPE | REF_ENTITY_TYPE code. | VARCHAR(255) |
| ENTITY_NM | Entity name. | VARCHAR(255) |
| STATE | State (CA). | TEXT |
| COUNTY | County where the entity is located. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| NOTES | General notes. | TEXT |
| CREATE_BY | Audit user identifier. | TEXT |
| CREATE_DT | Audit timestamp. | DATETIME |
| MODIFY_BY | Audit user identifier. | TEXT |
| MODIFY_DT | Audit timestamp. | DATETIME |
COA_FUNC
CACOA base table for codes, structures, or mappings.
| FUNC_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FUNC_NM | Function name. | VARCHAR(255) |
| FUNC_GROUP | Function group name (general government, public safety, and so on). | VARCHAR(255) |
| FUNC_MAJOR | The major function (thousands) the code belongs to. | TEXT |
| FUNC_PARENT_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FTR_LINE_CAT | FTR expenditure section the function reports in. | TEXT |
| FTR_LINE_DESCR | The Cities FTR form and line the function reports on in governmental funds. | TEXT |
| IS_DEFAULT | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| IS_LOCAL_DETAIL | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
| FTR_FUNCTION_GROUP | FTR expenditure section the function reports under. | VARCHAR(40) |
| STATUS | Lifecycle status. | VARCHAR(10) |
| SINCE | Release introduced or last changed. | VARCHAR(10) |
| KEYWORDS | Everyday words people use for the code, for search. | TEXT |
COA_FUNC_GROUP
CACOA base table for codes, structures, or mappings.
| FUNC_GROUP_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FUNC_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| FUNC_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| FUNC_GROUP_NM | Function group name. | VARCHAR(255) |
| FTR_LINE_CAT | FTR expenditure section the function reports in. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
COA_FUND
CACOA base table for codes, structures, or mappings.
| FUND_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FUND_NM | Fund name. | VARCHAR(255) |
| FUND_GROUP | Fund group used for rollups. | VARCHAR(255) |
| FUND_TYPE | Fund type (governmental, proprietary, fiduciary, system). | VARCHAR(255) |
| PARENT_FUND_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| SUBFUND_CLASS | What the subfund is for, within an enterprise block (operating, impact fees, grants, capital, debt, local). | TEXT |
| IS_DEFAULT | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| LOCAL_EXPAND_ALLOWED | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| LOCAL_EXPAND_RULE | How an agency may add its own codes here. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| NOTES | General notes. | TEXT |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
| FUND_CATEGORY | GASB fund category; selects the FTR form and column. | VARCHAR(30) |
| STATUS | Lifecycle status. | VARCHAR(10) |
| SINCE | Release introduced or last changed. | VARCHAR(10) |
| KEYWORDS | Everyday words people use for the code, for search. | TEXT |
COA_FUND_BLOCK
CACOA base table for codes, structures, or mappings.
| FUND_BLOCK_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FUND_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| FUND_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| FUND_BLOCK_NM | Name of the fund block. | VARCHAR(255) |
| FUND_TYPE | Fund type (governmental, proprietary, fiduciary, system). | VARCHAR(255) |
| FUND_GROUP | Fund group used for rollups. | VARCHAR(255) |
| LOCAL_EXPAND_ALLOWED | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| LOCAL_EXPAND_RULE | How an agency may add its own codes here. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| NOTES | General notes. | TEXT |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
| LEVEL_NBR | Hierarchy/rollup level number (lower = higher-level). | INT |
| PARENT_FUND_BLOCK_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| PROFILE_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| SORT_ORD | Ordering for display/rollups. | INT |
COA_FUND_LOCAL
CACOA base table for codes, structures, or mappings.
| ENTITY_ID | Identifier/key. | VARCHAR(64) |
| FUND_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FUND_NM | Fund name. | VARCHAR(255) |
| FUND_TYPE | Fund type (governmental, proprietary, fiduciary, system). | VARCHAR(255) |
| FUND_GROUP | Fund group used for rollups. | VARCHAR(255) |
| PARENT_FUND_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| NOTES | General notes. | TEXT |
| CREATE_BY | Audit user identifier. | TEXT |
| CREATE_DT | Audit timestamp. | DATETIME |
| MODIFY_BY | Audit user identifier. | TEXT |
| MODIFY_DT | Audit timestamp. | DATETIME |
COA_FUND_ROLLUP
CACOA base table for codes, structures, or mappings.
| FUND_ROLLUP_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FUND_ROLLUP_NM | Name of the fund rollup. | VARCHAR(255) |
| LEVEL_NBR | Hierarchy/rollup level number (lower = higher-level). | INT |
| PARENT_FUND_ROLLUP_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| PROFILE_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| NOTES | General notes. | TEXT |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
COA_FUND_ROLLUP_FUND
CACOA base table for codes, structures, or mappings.
| FUND_ROLLUP_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| FUND_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| NOTES | General notes. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
COA_FUND_ROLLUP_RANGE
CACOA base table for codes, structures, or mappings.
| FUND_ROLLUP_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| SEQ_NBR | Order of the range within the rollup. | INT |
| FUND_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| FUND_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| NOTES | General notes. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
COA_INVALID_COMBO
Combinations of codes that are not valid (SACS-style validation). Every combination not listed here is valid.
| RULE_ID | Rule identifier (CX01, CX02, ...). | VARCHAR(8) |
| CHECK | FUND-OBJECT or FUNCTION-OBJECT: which pair of codes the rule checks. | VARCHAR(20) |
| FUNDS | For FUND-OBJECT rules: fund classes (GOVERNMENTAL, PROPRIETARY, FIDUCIARY), fund categories (REF_FUND_CATEGORY), or ALL, separated by |. | VARCHAR(100) |
| OBJ_FROM | First object code the rule covers. | CHAR(4) |
| OBJ_TO | Last object code the rule covers. | CHAR(4) |
| FUNC_FROM | For FUNCTION-OBJECT rules: first function code that is not valid with these objects. | CHAR(4) |
| FUNC_TO | For FUNCTION-OBJECT rules: last function code that is not valid with these objects. | CHAR(4) |
| REASON | Why the combination is not valid, in plain English. | VARCHAR(300) |
| FIX | What to post instead. | VARCHAR(300) |
| STATUS | ADOPTED, PROPOSED, or RETIRED. | VARCHAR(10) |
| SINCE | Release that introduced the rule. | VARCHAR(10) |
COA_OBJ
CACOA base table for codes, structures, or mappings.
| OBJ_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| OBJ_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| IS_RANGE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| OBJ_GROUP | Statement group of the object (assets, revenues, expenses, and so on). | VARCHAR(255) |
| OBJ_SUBGROUP | Subgroup of the object within its statement group. | TEXT |
| OBJ_NM | Object name. | VARCHAR(255) |
| OBJ_SHORT_NM | Short name in capitals, for systems with short labels. | VARCHAR(255) |
| FTR_EXPEND_ORDER | Legacy sort order for expenditure objects; 0 when unused. | INT |
| OBJ_NOTE | Short note about the code. | TEXT |
| IS_RESERVED_BLOCK | Y when the code is a range reserved for local detail. | TEXT |
| IS_NONPOSTING | Y when the code is a heading or reserved block, not posted to. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| OBJ_CLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_CLASS_NM | Object class name. | VARCHAR(255) |
| OBJ_SUBCLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_SUBCLASS_NM | Object subclass name. | VARCHAR(255) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
| STATUS | ADOPTED (published), PROPOSED (new or changed in the draft release), or DEPRECATED. | VARCHAR(10) |
| SINCE | Release in which the code was introduced or last changed. | VARCHAR(10) |
| KEYWORDS | Everyday words people use for the code, for search. | TEXT |
COA_OBJ_CLASS
CACOA base table for codes, structures, or mappings.
| OBJ_CLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_CLASS_NM | Object class name. | VARCHAR(255) |
| OBJ_SUBCLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_SUBCLASS_NM | Object subclass name. | VARCHAR(255) |
| OBJ_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| OBJ_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| LEVEL | 1 for a class, 2 for a subclass. | TEXT |
| NOTES | General notes. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| STATUS | Lifecycle status. | VARCHAR(10) |
| SINCE | Release introduced or last changed. | VARCHAR(10) |
COA_OBJ_LOCAL
CACOA base table for codes, structures, or mappings.
| ENTITY_ID | Identifier/key. | VARCHAR(64) |
| OBJ_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_NM | Object name. | VARCHAR(255) |
| OBJ_SHORT_NM | Short name in capitals, for systems with short labels. | VARCHAR(255) |
| OBJ_CLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_SUBCLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| EXAMPLES | Real transactions that belong in the code. | TEXT |
| EXCLUSIONS | Transactions that look similar but belong elsewhere, with the right code. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| NOTES | General notes. | TEXT |
| CREATE_BY | Audit user identifier. | TEXT |
| CREATE_DT | Audit timestamp. | DATETIME |
| MODIFY_BY | Audit user identifier. | TEXT |
| MODIFY_DT | Audit timestamp. | DATETIME |
| PARENT_OBJ_CD | Universal code the local code rolls up to. | CHAR(4) |
| FTR_FORM_NO | Optional FTR form the local code reports on, when the FTR needs more detail than the parent provides. | VARCHAR(8) |
| FTR_ROW_NO | Optional FTR row on that form. | VARCHAR(80) |
COA_REPORT_RUN
CACOA base table for codes, structures, or mappings.
| REPORT_RUN_ID | Identifier/key. | VARCHAR(64) |
| ENTITY_ID | Identifier/key. | VARCHAR(64) |
| ENTITY_TYPE | REF_ENTITY_TYPE code. | VARCHAR(255) |
| FISCAL_YR | Fiscal year, as the ending year (2026 is July 2025 to June 2026). | TEXT |
| REPORT_KIND | Kind of report produced by the run. | TEXT |
| ASOF_DT | Audit timestamp. | DATETIME |
| MAP_STATE | State of a mapping or report run (draft, reviewed, final). | TEXT |
| ALLOW_UNMAPPED | Y when the report run may finish with unmapped accounts under the tolerances. | TEXT |
| UNMAPPED_TOLERANCE_AMT | Largest unmapped amount the run allows. | DECIMAL(18,2) |
| UNMAPPED_TOLERANCE_PCT | Largest unmapped share of the total the run allows. | TEXT |
| NOTES | General notes. | TEXT |
| CREATE_BY | Audit user identifier. | TEXT |
| CREATE_DT | Audit timestamp. | DATETIME |
| MODIFY_BY | Audit user identifier. | TEXT |
| MODIFY_DT | Audit timestamp. | DATETIME |
DATA_DICTIONARY
Supporting table.
| TABLE_NAME | Table name. | TEXT |
| TABLE_DESC | What the table holds. | TEXT |
| FIELD_NAME | Column name. | TEXT |
| FIELD_DESC | What the column holds. | TEXT |
| SUGGESTED_SQL_TYPE | A SQL type that holds the column. | VARCHAR(255) |
| IS_KEY_HINT | Whether the column is part of the table's key. | TEXT |
| FK_HINT | Table and column the value refers to, when it is a foreign key. | TEXT |
| FORMAT_HINT | Expected format of the value. | TEXT |
| NOTES | General notes. | TEXT |
FTR_FIELD
LGRS input fields (one per form, row, and column).
| FORM_NO | LGRS form number. | VARCHAR(8) |
| ROW_NO | LGRS row number. | VARCHAR(80) |
| FIELD_ID | LGRS HTML field ID. Navigator canonical key is cities_ftr:<FORM_NO>:<FIELD_ID>. | VARCHAR(80) |
| COLUMN_ROLE | Column role: GEN, FUNC, TOTAL, CURR_EXP, NET_EXP, FUNC_REV, GENERAL, SPECIAL_REVENUE, DEBT_SERVICE, CAPITAL_PROJECTS, PERMANENT, ENTERPRISE, INTERNAL_SERVICE, CUSTODIAL, INVESTMENT_TRUST, PENSION_TRUST, PRIVATE_PURPOSE_TRUST, AMOUNT, and others. | VARCHAR(30) |
| FIELD_LABEL | Field label. | VARCHAR(200) |
| IS_CALCULATED | Y when LGRS calculates the field. | CHAR(1) |
FTR_FORM
SCO Cities Financial Transactions Report forms (LGRS numbering).
| FORM_NO | LGRS form number (01-42, 30.5). | VARCHAR(8) |
| FORM_NM | Form name as published in LGRS. | VARCHAR(120) |
| FORM_GROUP | LGRS form group. | VARCHAR(40) |
| REQUIREMENT | required, conditional, or optional. | VARCHAR(20) |
| SORT_ORD | Display order. | INT |
| SOURCE_ROLE | How the form is produced: TB (from a CACOA-coded trial balance), SCHEDULE, DERIVED, METADATA, or NARRATIVE. | VARCHAR(12) |
| NOTES | Notes on producing the form. | TEXT |
FTR_ROW
Rows of each FTR form.
| FORM_NO | LGRS form number. | VARCHAR(8) |
| ROW_NO | LGRS row number (R01, R03.5, R27A). | VARCHAR(80) |
| ROW_LABEL | Row label, cleaned of LGRS column prefixes. | VARCHAR(200) |
| ROW_KIND | LINE, TOTAL, SPECIFY (write-in), STATISTIC, or QUESTION. | VARCHAR(12) |
| SECTION | Section heading on the form. | VARCHAR(80) |
| COLUMNS | Column roles present on the row, pipe-separated. | VARCHAR(120) |
| SORT_ORD | Display order within the form. | INT |
FTR_XWALK
CACOA to FTR crosswalk rules. Within an axis the lowest PRIORITY wins; equal priorities with different targets are conflicts.
| RULE_ID | Rule identifier. | VARCHAR(10) |
| AXIS | PRIMARY, FUNCTION (forms 24-28), or OBJECT (form 29). | VARCHAR(10) |
| FUND_CATEGORY | Pipe-separated fund categories the rule applies to; blank = all. | VARCHAR(200) |
| FUND_FROM | Optional fund range start (3-digit). | CHAR(3) |
| FUND_TO | Optional fund range end. | CHAR(3) |
| OBJ_FROM | Object range start (4-digit). | CHAR(4) |
| OBJ_TO | Object range end. | CHAR(4) |
| FUNC_FROM | Optional function range start (4-digit). | CHAR(4) |
| FUNC_TO | Optional function range end. | CHAR(4) |
| FORM_NO | Target LGRS form (blank for EXCLUDE). | VARCHAR(8) |
| ROW_NO | Target LGRS row. | VARCHAR(80) |
| COLUMN_RULE | How the column is chosen: GEN_FUNC (General when function is 0000, otherwise Functional), GEN, FUNC, CURR_EXP, AMOUNT, GOV_FUND_COLUMN, PROP_FUND_COLUMN, FID_FUND_COLUMN, or EXCLUDE. | VARCHAR(20) |
| SIGN_ROLE | asset, contra_asset, deferred_outflow, liability, deferred_inflow, equity, revenue, expense, transfer_in, transfer_out, financing_source, financing_use. Debit-positive balances are multiplied by +1 for asset, deferred_outflow, and expense, and by -1 otherwise. | VARCHAR(20) |
| VALUE_BASIS | activity or ending_balance. | VARCHAR(16) |
| PRIORITY | Lower wins within an axis. | INT |
| STATUS | ADOPTED, PROPOSED, or RETIRED. | VARCHAR(10) |
| NOTE | Explanation or review question. | TEXT |
REF_DEPT_NOTES
Reference/lookup table supporting rollups, profiles, or reporting.
| NOTE_TYPE | Kind of note. | VARCHAR(255) |
| NOTE_TEXT | The note. | TEXT |
REF_DISTRICT_ACTIVITY
Special district activities as the State Controller classifies them, with a default function and fund.
| ACTIVITY_NM | Activity name from the State Controller's data. | VARCHAR(80) |
| DEFAULT_FUNC_CD | Function most postings use (0000 when services vary). | CHAR(4) |
| DEFAULT_FUND_CD | Fund the main activity usually runs in. | CHAR(3) |
| NOTES | Guidance. | TEXT |
| STATUS | ADOPTED or PROPOSED. | VARCHAR(10) |
| SINCE | Release introduced or last changed. | VARCHAR(10) |
REF_ENTITY_TYPE
Types of agencies that file State Controller reports.
| ENTITY_TYPE | Entity type code. | VARCHAR(20) |
| ENTITY_NM | Name. | VARCHAR(80) |
| DESCRIPTION | What the type covers. | TEXT |
| SCO_REPORTS | REF_STATE_REPORT codes the type files, separated by |. | VARCHAR(120) |
| ACTIVE | Y or N. | CHAR(1) |
| STATUS | ADOPTED or PROPOSED. | VARCHAR(10) |
| SINCE | Release introduced or last changed. | VARCHAR(10) |
REF_FUNC_MATCH_TYPE
Reference/lookup table supporting rollups, profiles, or reporting.
| MATCH_TYPE | Kind of match between codes. | VARCHAR(255) |
| DESCRIPTION | What the value means. | TEXT |
REF_FUND_CATEGORY
GASB fund categories and where each reports on the FTR.
| FUND_CATEGORY | Category code. | VARCHAR(30) |
| DESCRIPTION | Description. | VARCHAR(120) |
| FUND_CLASS | Governmental, Proprietary, Fiduciary, Government-wide, or System. | VARCHAR(20) |
| FTR_PLACEMENT | FTR form and column. | VARCHAR(60) |
| ACTIVE | Y/N. | CHAR(1) |
REF_FUND_TYPE
Reference/lookup table supporting rollups, profiles, or reporting.
| FUND_TYPE | Fund type (governmental, proprietary, fiduciary, system). | VARCHAR(255) |
| DESCRIPTION | What the value means. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_INCL_EXCL
Reference/lookup table supporting rollups, profiles, or reporting.
| INCL_EXCL | INCLUDE or EXCLUDE. | CHAR(1) |
| DESCRIPTION | What the value means. | TEXT |
REF_MAP_STATUS
Reference/lookup table supporting rollups, profiles, or reporting.
| MAP_STATUS | Mapping status value. | VARCHAR(255) |
| DESCRIPTION | What the value means. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_MATCH_METHOD
Reference/lookup table supporting rollups, profiles, or reporting.
| MATCH_METHOD | How a local code was matched to a CACOA code. | TEXT |
| DESCRIPTION | What the value means. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_OBJ_CLASS
Reference/lookup table supporting rollups, profiles, or reporting.
| OBJ_CLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_CLASS_NM | Object class name. | VARCHAR(255) |
| OBJ_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| OBJ_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| NOTES | General notes. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| LEVEL_NBR | Hierarchy/rollup level number (lower = higher-level). | INT |
| PARENT_OBJ_CLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| ROLLUP_PROFILE_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| SORT_ORD | Ordering for display/rollups. | INT |
REF_OBJ_GROUP
Reference/lookup table supporting rollups, profiles, or reporting.
| OBJ_GROUP | Statement group of the object (assets, revenues, expenses, and so on). | VARCHAR(255) |
| DESCRIPTION | What the value means. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_OBJ_MATCH_TYPE
Reference/lookup table supporting rollups, profiles, or reporting.
| MATCH_TYPE | Kind of match between codes. | VARCHAR(255) |
| DESCRIPTION | What the value means. | TEXT |
REF_OBJ_REPORT_CLASS
Reference/lookup table supporting rollups, profiles, or reporting.
| ROC_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| ROC_LEVEL | Level of the reporting bucket. | TEXT |
| OBJ_CLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_SUBCLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| ROC_NM | Reporting bucket name. | VARCHAR(255) |
| ROC_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| ROC_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| REPORTING_SCOPE | Report the bucket supports. | TEXT |
| SCO_DERIVABLE | Y when the State Controller's reports can be derived from the bucket. | TEXT |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| DESC_AUDIT | What an auditor should know about the bucket. | TEXT |
| NOTES | General notes. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_OBJ_REPORT_CLASS_MAP
Reference/lookup table supporting rollups, profiles, or reporting.
| ROC_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_CLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_SUBCLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| MAP_PRIORITY | Order the mapping is tried; lowest first. | TEXT |
| MAP_METHOD | How the object maps to the bucket (exact subclass or class default). | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_OBJ_SUBCLASS
Reference/lookup table supporting rollups, profiles, or reporting.
| OBJ_CLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_SUBCLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| OBJ_SUBCLASS_NM | Object subclass name. | VARCHAR(255) |
| OBJ_FROM | Range start code (inclusive). Stored as text. | VARCHAR(255) |
| OBJ_TO | Range end code (inclusive). Stored as text. | VARCHAR(255) |
| NOTES | General notes. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
| LEVEL_NBR | Hierarchy/rollup level number (lower = higher-level). | INT |
| PARENT_OBJ_SUBCLASS_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| ROLLUP_PROFILE_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| SORT_ORD | Ordering for display/rollups. | INT |
REF_OBJ_SUBGROUP
Reference/lookup table supporting rollups, profiles, or reporting.
| OBJ_SUBGROUP | Subgroup of the object within its statement group. | TEXT |
| DESCRIPTION | What the value means. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_REPORTING_PROFILE
Reference/lookup table supporting rollups, profiles, or reporting.
| PROFILE_CD | Code identifier (stored as text/varchar to preserve leading zeros and stable joins). | VARCHAR(255) |
| PROFILE_NM | Reporting profile name. | VARCHAR(255) |
| PROFILE_SCOPE | Agencies the profile applies to. | TEXT |
| DESCRIPTION | What the value means. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_REPORT_MAP_STATE
Reference/lookup table supporting rollups, profiles, or reporting.
| MAP_STATE | State of a mapping or report run (draft, reviewed, final). | TEXT |
| MAP_STATE_NM | Name of the state. | VARCHAR(255) |
| DESC_PLAIN | Long-form plain-language definition. | TEXT |
| DESC_GASB | Long-form definition aligned to GASB terminology. | TEXT |
| ACCOUNTING_NOTE | Implementation notes for accounting teams. | TEXT |
| REPORTING_NOTE | Implementation notes for reporting/rollups. | TEXT |
| ACTIVE | Flag (Y/N) indicating status or behavior. | CHAR(1) |
REF_STATE_REPORT
State Controller local government reports and how far the CACOA crosswalks them.
| REPORT_CD | Report code. | VARCHAR(20) |
| REPORT_NM | Report name as the State Controller publishes it. | VARCHAR(120) |
| FILERS | Entity types that file the report, separated by |. | VARCHAR(120) |
| STATUTE | Statute requiring the report. | VARCHAR(120) |
| DUE | When the report is due; confirm against the current instructions. | TEXT |
| INSTRUCTIONS_URL | State Controller page with the current instructions. | TEXT |
| BTN_DATASETS | By the Numbers dataset IDs (revenues|expenditures). | VARCHAR(40) |
| XWALK_LEVEL | FIELD (LGRS field IDs), LINE (published lines), or NONE. | VARCHAR(10) |
| SHARED_FORMS | Cities FTR forms the report shares (their rules apply), e.g. 03-14,38. | VARCHAR(40) |
| STATUS | ADOPTED or PROPOSED. | VARCHAR(10) |
| SINCE | Release introduced or last changed. | VARCHAR(10) |
| SCOPE_NOTE | What the crosswalk covers and why. | TEXT |
REF_YN
Reference/lookup table supporting rollups, profiles, or reporting.
| YN | Y or N. | TEXT |
| DESCRIPTION | What the value means. | TEXT |
RPT_FIELD
Keys of report lines in the State Controller's data (LGRS field IDs or By the Numbers line keys).
| REPORT_CD | REF_STATE_REPORT code. | VARCHAR(20) |
| LINE_ID | RPT_LINE line. | VARCHAR(120) |
| COLUMN | Column of the line. | VARCHAR(30) |
| FIELD_KEY | Key of the line and column in the published data. | TEXT |
RPT_LINE
Lines of State Controller reports other than the Cities FTR.
| REPORT_CD | REF_STATE_REPORT code. | VARCHAR(20) |
| LINE_ID | Line identifier within the report. | VARCHAR(120) |
| SECTION | Form section. | VARCHAR(120) |
| LINE_LABEL | Line label as the State Controller publishes it. | TEXT |
| COLUMN_SET | Columns the line has, separated by |. | VARCHAR(120) |
| LINE_KIND | LINE, SHARED (a Cities FTR form row), or ADVISORY. | VARCHAR(10) |
| FALLBACK_LINE_ID | Line that takes an amount when this line has no column for the fund type (the form's 'other' line). | VARCHAR(120) |
| SORT_ORD | Display order. | INT |
| STATUS | ADOPTED or PROPOSED. | VARCHAR(10) |
| SINCE | Release introduced or last changed. | VARCHAR(10) |
RPT_XWALK
Rules that send CACOA codes to report lines; same logic as FTR_XWALK.
| REPORT_CD | REF_STATE_REPORT code. | VARCHAR(20) |
| RULE_ID | Rule identifier. | VARCHAR(12) |
| AXIS | PRIMARY or SEGMENT (a second line the same posting feeds). | VARCHAR(10) |
| FUND_CATEGORY | Fund categories the rule applies to, separated by |; blank for all. | VARCHAR(200) |
| FUND_FROM | First fund code, when the rule is limited to a fund range. | CHAR(3) |
| FUND_TO | Last fund code. | CHAR(3) |
| OBJ_FROM | First object code. | CHAR(4) |
| OBJ_TO | Last object code. | CHAR(4) |
| FUNC_FROM | First function code, when the rule depends on function. | CHAR(4) |
| FUNC_TO | Last function code. | CHAR(4) |
| LINE_ID | Target RPT_LINE; blank for EXCLUDE. | VARCHAR(120) |
| COLUMN_RULE | GOV_FUND_COLUMN, AMOUNT, DELIVERY, MEMBER_CLASS, FUND_CLASS, or EXCLUDE. | VARCHAR(20) |
| SIGN_ROLE | revenue, expense, transfer_in, financing_source. | VARCHAR(20) |
| PRIORITY | Lowest number wins. | INT |
| STATUS | ADOPTED, PROPOSED, or RETIRED. | VARCHAR(10) |
| NOTE | Why the rule exists. | TEXT |