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["District name",null,null,"Osborn Elementary School District",null,null,null,null,"County","Maricopa",null,null,null,null,"CTDS number",null,"070408000",null,null,null,null,null,null,null,null,"030305000","File origination date:","2025-09-23"]
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["Annual Financial Report",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(P11<>\"\",P13<>\" \",P24<>\" \",P29<>\" \",P32<>\" \"),\"ALERT: The following items need to be addressed before the AFR is submitted.\",\" \")","v":" "},null,null,null,null,null,null,null,null,null,null,"050802000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Page 2'!J46=0,\"\",IF(OR('Coding Errors'!G17<>\"\",'Coding Errors'!G29<>\"\",'Coding Errors'!G42<>\"\",'Coding Errors'!G56<>\"\",'Coding Errors'!G64<>\"\"),\"Corrections needed in accounting records - See highlighted cells on the Coding Errors tab.\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,"070801000"]
[null,null,null,null,null,null,"Instructions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"070802000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Accounting Data'!AA1>0,\"The Rollup Fund column on the Accounting Data tab is not complete. Enter an appropriate fund code from the USFR Chart of Accounts in the Rollup Fund column for any Final Fund cell that is highlighted red.\",\" \")","v":" "},null,null,null,null,null,null,null,null,null,"080850000"]
["We, the Governing Board of the District, hereby certify the",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"090835000"]
["Annual Financial Report and School Level Reporting Form per A.R.S. §15-904 ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"090836000"]
["for the Fiscal Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"100811000"]
["2025",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"110801000"]
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[null,null,"Signature/Date",null,null,null,null,null,"Signature/Date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"130802000"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM('Page 9'!D43:D44)=0,\" \",IF(AND(((SUM('Page 9'!D35:D39,'Page 9'!F35:F39)/SUM('Page 9'!D43:D44))>10000),(SUM('Page 9'!D35:D39,'Page 9'!F35:F39)/SUM('Page 9'!D43:D44))<100000),\" \",\"Page 9: Please double check the Teacher salary information and FTE to ensure they are correct.\"))","v":" "}]
[]
[]
[]
[]
["District website link of posted AFR",null,null,null,"https://www.osbornnet.org/domain/165",null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Page 2'!J46=0,\" \",IF(OR('Page 1'!AB11=\"yes\",'Page 1'!AB33=\"yes\",'Page 1'!AB38=\"yes\",'Page 1'!AB45=\"yes\",'Page 1'!AB55=\"yes\",'Page 1'!AB61=\"yes\",'Page 4'!AB7=\"yes\",'Page 5'!AA6=\"yes\",'Page 6'!Y7=\"yes\",'Page 6'!Y41=\"yes\",'Page 7'!AA5=\"yes\",'Page 8'!AA5=\"yes\",'Page 9'!AA57=\"yes\",'Page 10'!Z41=\"yes\",'Food Service'!AB26=\"yes\",Summary!AB3=\"yes\",'Fund Balance Reserve'!AB3=\"yes\"),Z29,\" \"))","v":" "},null,null,null,null,null,null,null,null,null,"Manually entered cells have not been completed. Enter the applicable amount or account code in the cells with orange highlighting on Pages 1, 4, 5, 6, 7, 8, 9, 10, Summary, or Fund Balance Reserve. See the Data Uploading Instructions document for more information on manually completed cells."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CVRDEBTSERV"]
[null,null,"The annual financial report file(s) for FY 2025 uploaded to the Arizona Department of Education's website on"]
[null,null,"2025-12-18",null,null,"contain(s) the data for the annual financial report described above.",null,null,null,null,null,null,null,null,null,{"$f":"IF('Accounting Data'!C100001=\"\",\" \",\"Accounting data entered has too many rows for this file please contact the \nAccountability Services Division of the Auditor General's Office for a larger file.\")","v":" "}]
[null,null,"Date"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA34=\"X\",\"\",\"Districts must review the FY 2025 AFR Formula Corrections file and make any required formula corrections before finalizing and submitting the AFR. Select the X in the dropdown box in cell AA34 once this step is complete.\")","v":""},null,null,null,null,null,null,null,null,null,null,"X"]
[]
[]
[null,null,"Superintendent signature",null,null,null,null,null,"Business Manager signature"]
[]
[null,null,"Michael Robert",null,null,null,null,null,"Colleen McCabe"]
[null,null,"Superintendent (typed name)",null,null,null,null,null,"Business Manager (typed name)",null,null,null,null,null,null,"Total expenditures by fund"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.","Maintenance & Operation (from page 2, line 32)",null,null,null,null,null,"$",{"$f":"F001TOTALEXP","v":21287515}]
[null,null,"Colleen McCabe",null,null,null,null,null,6027072022,null,null,null,null,null,"2.","Classroom Site Funds (from page 3, line 13)",null,null,null,null,null,"$",{"$f":"'Page 3'!M21","v":1898330}]
[null,null,"District contact employee",null,null,null,null,null,"Telephone number",null,null,null,null,null,"3.","Unrestricted Capital Outlay (from page 4, UCO Fund line 10)",null,null,null,null,null,"$",{"$f":"F610TotActExp","v":1502075}]
[]
[null,null,null,null,null,null,null,null,"cmccabe@osbornsd.org"]
[null,null,null,null,null,null,null,null,"Email"]

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["District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,"County",{"$f":"County","v":"Maricopa"},null,null,null,null,"CTDS number",{"$f":"Cover!Q1","v":"070408000"}]
[]
[null,"Instructions",null,null,"Maintenance and Operation Fund 001","Unrestricted Capital Outlay Fund 610","Adjacent Ways \nFund 620","Bond Building\nFund 630","Debt Service \nFund 700 (4)"]
["Funds available",null,null,null,null,null,null,null,null,"All other funds"]
[" ",null,null,null,"Actual","Actual","Actual","Actual","Actual","Actual"]
["Beginning fund balance (1)",null,null,"1.",{"$f":"'Accounting Data'!R2","v":3190226},{"$f":"'Accounting Data'!R373","v":5923583},{"$f":"'Accounting Data'!R374","v":0},{"$f":"'Accounting Data'!R375","v":30218419},{"$f":"'Accounting Data'!R384","v":49905},null,"1."]
["Revenues"]
["1000 Local"]
["1110  Property taxes",null,null,"2.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"111?\"))","v":11365539},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"111?\"))","v":1476530},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"111?\"))","v":0},null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"111?\"))","v":8079897},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"111?\"))-(E9+F9+G9+I9)","v":0},"2.",-1,"The Maintenance and Operation fund beginning fund balance includes the revolving "]
["1140  Penalties and interest on taxes",null,null,"3.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"114?\"))","v":0},null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"114?\"))-(E10)","v":0},"3.",null,"account cash balance of",null,0,"at 7/1/24."]
["1280  Revenue in lieu of taxes",null,null,"4.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"128?\"))","v":22071},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"128?\"))","v":2660},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"128?\"))","v":0},null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"128?\"))","v":14612},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"128?\"))-(E11+F11+G11+I11)","v":0},"4.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR($O$10=\"\",$O$10=\"$\",$M$13=\"\",$M$13=\"$\",$O$16=\"\",$O$16=\"$\",$Q$18=\"\",$Q$18=\"$\"),\"yes\",\"\")","v":""}]
["1311  Tuition from individuals excluding summer school",null,null,"5.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"1311\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"1311\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"1311\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"1311\"))-(E12+F12+I12)","v":488687},"5.",-2,"The Government Property Lease Excise Tax revenue included on line 26 is"]
["1312  Tuition from individuals for summer school",null,null,"6.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"1312\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"1312\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"1312\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"1312\"))-(E13+F13+I13)","v":0},"6.",null,72927]
["1320  Tuition from other Arizona districts",null,null,"7.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"132?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"132?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"132?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"132?\"))-(E14+F14+I14)","v":0},"7."]
["1330  Tuition from out-of-state districts ",null,null,"8.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"133?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"133?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"133?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"133?\"))-(E15+F15+I15)","v":0},"8.",-3,"The Maintenance and Operation fund ending fund balance includes the revolving  "]
["1340  Tuition from other private sources (other than individuals)",null,null,"9.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"134?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"134?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"134?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"134?\"))-(E16+F16+I16)","v":0},"9.",null,"account cash balance of",null,0,"at 6/30/25."]
["1350  Tuition from other government sources within Arizona",null,null,"10.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"135?\"))","v":3458},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"135?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"135?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"135?\"))-(E17+F17+I17)","v":68679},"10."]
["1360  Tuition from other government sources outside Arizona",null,null,"11.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"136?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"136?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"136?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"136?\"))-(E18+F18+I18)","v":0},"11.",-4,"Debt Service fund, interest expenditures amount:",null,null,null,2947813]
["1410  Transportation fees from individuals",null,null,"12.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"141?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"141?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"141?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"141?\"))-(E19+F19+I19)","v":0},"12."]
["1420  Transportation fees from other Arizona districts",null,null,"13.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"142?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"142?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"142?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"142?\"))-(E20+F20+I20)","v":0},"13."]
["1430  Transportation fees from out-of-state districts",null,null,"14.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"143?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"143?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"143?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"143?\"))-(E21+F21+I21)","v":0},"14."]
["1440  Transportation fees from other private sources (other than individuals)",null,null,"15.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"144?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"144?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"144?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"144?\"))-(E22+F22+I22)","v":0},"15."]
["1450  Transportation fees from other government sources within Arizona",null,null,"16.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"145?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"145?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"145?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"145?\"))-(E23+F23+I23)","v":0},"16."]
["1460  Transportation fees from other government sources outside Arizona",null,null,"17.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"146?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"146?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"146?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"146?\"))-(E24+F24+I24)","v":0},"17."]
["1500  Investment income",null,null,"18.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"15??\"))","v":91889},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"15??\"))","v":226678},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"15??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"15??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"15??\"))","v":1023606},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"15??\"))-(E25+F25+G25+H25+I25)","v":286242},"18."]
["1750  Revenue from enterprise and student activities",null,null,"19.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"175?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"175?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"175?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"175?\"))-(E26+F26+I26)","v":15865},"19."]
["1790  Extracurricular activities fees tax credit",null,null,"20.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"179?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"179?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"179?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"179?\"))-(E27+F27+I27)","v":60047},"20."]
["1800  Revenue from community services activities",null,null,"21.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"18??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"18??\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"18??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"18??\"))-(E28+F28+I28)","v":0},"21."]
["1910  Rentals",null,null,"22.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"191?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"191?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"191?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"191?\"))-(E29+F29+I29)","v":140570},"22."]
["1920  Contributions and donations from private sources",null,null,"23.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"192?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"192?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"192?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"192?\"))-(E30+F30+I30)","v":168224},"23."]
["1950  Miscellaneous revenues from other districts",null,null,"24.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"195?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"195?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"195?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"195?\"))-(E31+F31+I31)","v":0},"24."]
["1960  Miscellaneous revenues from other local governmental units",null,null,"25.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"196?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"196?\"))","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"196?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"196?\"))-(E32+F32+I32)","v":0},"25."]
["Other (specify) (2)","1940- GOV PROP EXCISE, 1980- PRIOR YEAR, 1990- MISC REVENUE",null,"26.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"1???\"))-SUM(E9:E32)","v":82592},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"1???\"))-SUM(F9:F32)","v":164},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"1???\"))-(G9+G11+G25)","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"1???\"))-H25","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"1???\"))-SUM(I9:I32)","v":-1},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"1???\"))-(E34+F34+G34+H34+I34+SUM(J9:J32))","v":2551622},"26.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(E33<>0,B33=\"\"),AND(F33<>0,B33=\"\"),AND(G33<>0,B33=\"\"),AND(H33<>0,B33=\"\"),AND(I33<>0,B33=\"\"),AND(J33<>0,B33=\"\")),\"Yes\",\"\")","v":""}]
["                        Total Local Revenues (lines 2-26)",null,null,"27.",{"$f":"SUM(E9:E33)","v":11565549},{"$f":"F9+SUM(F11:F33)","v":1706032},{"$f":"G9+G11+G25+G33","v":0},{"$f":"H25+H33","v":0},{"$f":"I9+SUM(I11:I33)","v":9118114},{"$f":"SUM(J9:J33)","v":3779936},"27."]
["2000 County"]
["2110  County School Fund",null,null,"28.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"21??\"))","v":-28287},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"21??\"))","v":-5260},null,null,null,null,"28."]
["2210  Special County School Reserve Fund",null,null,"29.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"221?\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"221?\"))","v":0},null,null,null,null,"29."]
["Other (specify)",null,null,"30.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"2???\"))-SUM(E36:E37)","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"2???\"))-SUM(F36:F37)","v":0},null,null,null,null,"30.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(E38<>0,B38=\"\"),AND(F38<>0,B38=\"\"),AND(G38<>0,B38=\"\"),AND(H38<>0,B38=\"\"),AND(I38<>0,B38=\"\"),AND(J38<>0,B38=\"\")),\"Yes\",\"\")","v":""}]
["                       Total County Revenues (lines 28-30)",null,null,"31.",{"$f":"SUM(E36:E38)","v":-28287},{"$f":"SUM(F36:F38)","v":-5260},null,null,null,null,"31."]
["3000 State"]
["3100  Unrestricted",null,null,"32.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"310?\"))","v":318635},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"310?\"))","v":0},null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"310?\"))-(E41+F41)","v":0},"32."]
["3110  State Equalization Assistance",null,null,"33.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"311?\"))","v":9203603},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"311?\"))","v":0},null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"311?\"))-(E42+F42)","v":0},"33."]
["3120  Additional State Aid",null,null,"34.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"312?\"))","v":700450},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"312?\"))","v":0},null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"312?\"))-(E43+F43)","v":0},"34."]
["3200  Restricted",null,null,"35.",null,null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"32??\"))-(E44+F44)","v":2891681},"35."]
["Other (specify)","na",null,"36.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"3???\"))-SUM(E41:E43)","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"3???\"))-SUM(F41:F43)","v":0},null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"3???\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"3???\"))-(E46+F46+I46+SUM(J41:J44))","v":1},"36.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(E45<>0,B45=\"\"),AND(F45<>0,B45=\"\"),AND(G45<>0,B45=\"\"),AND(H45<>0,B45=\"\"),AND(I45<>0,B45=\"\"),AND(J45<>0,B45=\"\")),\"Yes\",\"\")","v":""}]
["                        Total State Revenues (lines 32-36)",null,null,"37.",{"$f":"SUM(E41:E45)","v":10222688},{"$f":"SUM(F41:F45)","v":0},null,null,{"$f":"I45","v":0},{"$f":"SUM(J41:J45)","v":2891682},"37."]
["4000 Federal"]
["4100  Unrestricted revenue received directly from the federal government",null,null,"38.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"41??\"))","v":0},null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"41??\"))-E48","v":0},"38."]
["4200  Unrestricted revenue received from the federal government through the state",null,null,"39.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"42??\"))","v":0},null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"42??\"))-E49","v":363461},"39."]
["4300  Restricted revenue received directly from the federal government",null,null,"40.",null,null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"43??\"))","v":734690},"40."]
["4500  Restricted revenue received from the federal government through the state",null,null,"41.",null,null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"45??\"))-(E51+F51)","v":6477021},"41."]
["4700  Revenue received from the federal government through other intermediate agencies",null,null,"42.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"47??\"))","v":0},null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"47??\"))-E52","v":780860},"42."]
["4800  Revenue in lieu of taxes",null,null,"43.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"48??\"))","v":0},null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"48??\"))-E53","v":0},"43."]
["4900  Revenue for/on behalf of the district",null,null,"44.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"49??\"))","v":0},null,null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"49??\"))-E54","v":241438},"44."]
["Other (specify)",null,null,"45.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"4???\"))-SUM(E48:E54)","v":0},null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"4???\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"4???\"))-(E56+I56+SUM(J48:J54))","v":0},"45.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(E55<>0,B55=\"\"),AND(F55<>0,B55=\"\"),AND(G55<>0,B55=\"\"),AND(H55<>0,B55=\"\"),AND(I55<>0,B55=\"\")*AND(J55<>0,B55=\"\")),\"Yes\",\"\")","v":""}]
["                       Total Federal Revenues (lines 38-45)",null,null,"46.",{"$f":"SUM(E48:E49)+SUM(E52:E55)","v":0},null,null,null,{"$f":"I55","v":0},{"$f":"SUM(J48:J55)","v":8597470},"46."]
[]
["Total fund revenue (lines 27, 31, 37, and 46)",null,null,"47.",{"$f":"E34+E39+E46+E56","v":21759950},{"$f":"F34+F39+F46+F56","v":1700772},{"$f":"G34+G39+G46+G56","v":0},{"$f":"H34+H39+H46+H56","v":0},{"$f":"I34+I39+I46+I56","v":9118114},null,"47."]
["5100  Issuance of bonds",null,null,"48.",null,null,null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"51??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"51??\"))","v":0},null,"48."]
["5200  Fund transfers-in",null,null,"49.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"52??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"52??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"52??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"52??\"))","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"52??\"))","v":0},null,"49."]
["Other (specify)",null,null,"50.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"5???\"))-F001TransIn","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"5???\"))-F610TransIn","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"5???\"))-F620TransfIn","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"5???\"))-SUM(H59:H60)","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"5???\"))-SUM(I59:I60)","v":0},null,"50.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(E61<>0,B61=\"\"),AND(F61<>0,B61=\"\"),AND(G61<>0,B61=\"\"),AND(H61<>0,B61=\"\"),AND(I61<>0,B61=\"\"),AND(J61<>0,B61=\"\")),\"Yes\",\"\")","v":""}]
["Total funds available (lines 1 and 47 through 50)",null,null,"51.",{"$f":"SUM(E6+E58+E60+E61)","v":24950176},{"$f":"SUM(F6+F58+F60+F61)","v":7624355},{"$f":"SUM(G6+G58+G60+G61)","v":0},{"$f":"SUM(H6+H58+H59+H60+H61)","v":30218419},{"$f":"SUM(I6+I58+I59+I60+I61)","v":9168019},null,"51."]
["Total expenditures ",null,null,"52.",{"$f":"F001TOTALEXP","v":21287515},{"$f":"F610TotActExp","v":1502075},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"69??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"69??\")","v":2817925},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"69??\")","v":7823813},null,"52."]
["6900  Other financing uses and other items including transfers-out",null,null,"53.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"69??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"69??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"69??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"69??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"700\",'Accounting Data'!J2:J100000,\"69??\")","v":0},null,"53."]
["Total expenditures and other uses (lines 52 plus 53)",null,null,"54.",{"$f":"E63+E64","v":21287515},{"$f":"SUM(F63:F64)","v":1502075},{"$f":"SUM(G63:G64)","v":0},{"$f":"SUM(H63:H64)","v":2817925},{"$f":"SUM(I63:I64)","v":7823813},null,"54."]
["Ending fund balance (line 51 minus line 54) (3)",null,null,"55.",{"$f":"SUM(E62-E65)","v":3662661},{"$f":"SUM(F62-F65)","v":6122280},{"$f":"SUM(G62-G65)","v":0},{"$f":"SUM(H62-H65)","v":27400494},{"$f":"SUM(I62-I65)","v":1344206},null,"55."]

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["District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,"County",{"$f":"County","v":"Maricopa"},null,null,"CTDS Number",{"$f":"Cover!Q1","v":"070408000"}]
["Maintenance and Operation Fund (001)—Expenditures"]
[]
[null,null,null,null,"Employee","Purchased services",null,null,"Totals",null,null,"% Increase/ decrease in actual"]
["Expenditures",null,null,"Salaries","benefits","6300, 6400,","Supplies","Other","Budget","Actual","Prior year actual"]
[null,null,null,"6100","6200","6500",6600,6800]
["100 Regular education"]
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["   2000 Support services",null," ",null,null,null,null,null,null,null,null,null," "]
["      2100 Students",null,"2.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"61??\")","v":374293},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"62??\")","v":142408},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"66??\")","v":26198},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P100F2100","v":536000},{"$f":"SUM(D10:H10)","v":542899},{"$f":"[2]!F001P100F2100","v":502067},{"$f":"IF(J10=K10,0,IF(K10>0,(J10-K10)/K10,\"--\"))","v":8.1000000000000003E-2},"2."]
["      2200 Instructional staff",null,"3.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"61??\")","v":555658},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"62??\")","v":218284},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"65??\")","v":41220},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"66??\")","v":2432},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"68??\")","v":1435},{"$f":"[1]!F001P100F2200","v":891500},{"$f":"SUM(D11:H11)","v":819029},{"$f":"[2]!F001P100F2200","v":768021},{"$f":"IF(J11=K11,0,IF(K11>0,(J11-K11)/K11,\"--\"))","v":6.6000000000000003E-2},"3."]
["      2300 General administration",null,"4.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"61??\")","v":265753},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"62??\")","v":85237},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"65??\")","v":51075},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"66??\")","v":1883},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"68??\")","v":14850},{"$f":"[1]!F001P100F2300","v":408500},{"$f":"SUM(D12:H12)","v":418798},{"$f":"[2]!F001P100F2300","v":474653},{"$f":"IF(J12=K12,0,IF(K12>0,(J12-K12)/K12,\"--\"))","v":-0.11799999999999999},"4."]
["      2400 School administration",null,"5.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"61??\")","v":903857},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"62??\")","v":255622},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"66??\")","v":260},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"68??\")","v":827},{"$f":"[1]!F001P100F2400","v":1154000},1160566,{"$f":"[2]!F001P100F2400","v":1172212},-0.01,"5."]
["      2500 Central services",null,"6.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"61??\")","v":694524},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"62??\")","v":236823},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"65??\")","v":142353},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"66??\")","v":14107},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"68??\")","v":47601},{"$f":"[1]!F001P100F2500","v":1158000},1135408,{"$f":"[2]!F001P100F2500","v":1110377},2.3E-2,"6."]
["      2600 Operation & maintenance of plant",null,"7.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"61??\")","v":1177523},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"62??\")","v":411392},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"65??\")","v":1203405},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"66??\")","v":828968},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"68??\")","v":1101},{"$f":"[1]!F001P100F2600","v":3100000},3622389,{"$f":"[2]!F001P100F2600","v":3420484},5.8999999999999997E-2,"7."]
["      2900 Other",null,"8.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P100F2900","v":0},0,{"$f":"[2]!F001P100F2900","v":0},0,"8."]
["   3000 Operation of noninstructional services",null,"9.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"65??\")","v":19788},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"66??\")","v":45061},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"1??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P100F3000","v":75000},64849,{"$f":"[2]!F001P100F3000","v":65499},-0.01,"9."]
["610 School-sponsored cocurricular activities",null,"10.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P610","v":0},0,{"$f":"[2]!F001P610","v":0},0,"10."]
["620 School-sponsored athletics",null,"11.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"61??\")","v":7600},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"62??\")","v":1240},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"68??\")","v":4190},{"$f":"[1]!F001P620","v":21600},13030,{"$f":"[2]!F001P620","v":13356},-2.4E-2,"11."]
["630 Other instructional programs",null,"12.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P630","v":0},0,{"$f":"[2]!F001P630","v":0},0,"12."]
["700, 800, 900 Other programs",null,"13.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!J2:J100000,\"68??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!J2:J100000,\"68??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P700800900","v":0},0,{"$f":"[2]!F001P700800900","v":0},0,"13."]
["   Subtotal (lines 1-13) ",null,"14.",{"$f":"D8+D10+SUM(D11:D17)+SUM(D18:D21)","v":8865897},{"$f":"E8+E10+SUM(E11:E17)+SUM(E18:E21)","v":2776979},{"$f":"F8+F10+SUM(F11:F17)+SUM(F18:F21)","v":2129615},{"$f":"G8+G10+SUM(G11:G17)+SUM(G18:G21)","v":1044177},{"$f":"H8+H10+SUM(H11:H17)+SUM(H18:H21)","v":70529},{"$f":"I8+I10+SUM(I11:I21)","v":17437270},{"$f":"J8+J10+SUM(J11:J21)","v":14887197},{"$f":"K8+K10+SUM(K11:K21)","v":13895438},7.0999999999999994E-2,"14."]
["200 and 300 Special education"]
["   1000 Instruction",null,"15.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"61??\")","v":1743475},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"62??\")","v":522210},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"65??\")","v":430947},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"66??\")","v":2663},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"68??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P200F1000","v":3433000},{"$f":"SUM(D24:H24)","v":2699295},{"$f":"[2]!F001P200F1000","v":2769132},{"$f":"IF(J24=K24,0,IF(K24>0,(J24-K24)/K24,\"--\"))","v":-2.5000000000000001E-2},"15."]
["   2000 Support services"]
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["      2500 Central services",null,"20.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"65??\")","v":1521},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"68??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P200F2500","v":2500},1521,{"$f":"[2]!F001P200F2500","v":79},18.253,"20."]
["      2600 Operation & maintenance of plant",null,"21.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"68??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P200F2600","v":500},0,{"$f":"[2]!F001P200F2600","v":0},0,"21."]
["      2900 Other",null,"22.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"68??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P200F2900","v":0},0,{"$f":"[2]!F001P200F2900","v":0},0,"22."]
["   3000 Operation of noninstructional services",null,"23.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"2??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"68??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"3??\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P200F3000","v":0},0,{"$f":"[2]!F001P200F3000","v":0},0,"23."]
["   Subtotal (lines 15-23) ",null,"24.",{"$f":"D24+D26+SUM(D27:D33)","v":2729971},{"$f":"E24+E26+SUM(E27:E33)","v":811266},{"$f":"F24+F26+SUM(F27:F33)","v":1110768},{"$f":"G24+G26+SUM(G27:G33)","v":10488},743,4942000,{"$f":"ROUND(J24+J26+SUM(J27:J33),0)","v":4663236},{"$f":"K24+K26+SUM(K27:K33)","v":4374771},6.6000000000000003E-2,"24."]
[]
["400 Pupil transportation",null,"25.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"4??\",'Accounting Data'!J2:J100000,\"61??\")","v":865456},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"4??\",'Accounting Data'!J2:J100000,\"62??\")","v":313582},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"4??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"4??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"4??\",'Accounting Data'!J2:J100000,\"65??\")","v":320969},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"4??\",'Accounting Data'!J2:J100000,\"66??\")","v":28577},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"4??\",'Accounting Data'!J2:J100000,\"68??\")","v":18160},{"$f":"[1]!F001P400","v":1662000},{"$f":"SUM(D36:H36)","v":1546744},{"$f":"[2]!F001P400","v":1301059},{"$f":"IF(J36=K36,0,IF(K36>0,(J36-K36)/K36,\"--\"))","v":0.189},"25."]
["510 Desegregation"]
["    (from districtwide desegregation expenditures, page 2, line 44)",null,"26.",{"$f":"[3]Districtwide!$D$66","v":0},{"$f":"[3]Districtwide!$E$66","v":0},{"$f":"[3]Districtwide!$F$66","v":0},{"$f":"[3]Districtwide!$G$66","v":0},{"$f":"[3]Districtwide!$H$66","v":0},{"$f":"[3]Districtwide!$I$66","v":0},{"$f":"[3]Districtwide!$J$66","v":0},{"$f":"[2]!F001P510","v":0},{"$f":"IF(J38=K38,0,IF(K38>0,(J38-K38)/K38,\"--\"))","v":0},"26."]
["530 Dropout prevention programs"]
["   1000 Instruction",null,"27.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"68??\")","v":0},null,{"$f":"SUM(D40:H40)","v":0},{"$f":"[2]!F001P530F1000","v":0},{"$f":"IF(J40=K40,0,IF(K40>0,(J40-K40)/K40,\"--\"))","v":0},"27."]
["   2000-3000 Support serv. & oper. of noninstructional serv.",null,"28.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"2???\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"2???\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"2???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"2???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"2???\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"2???\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"2???\",'Accounting Data'!J2:J100000,\"68??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"68??\")","v":0},null,{"$f":"SUM(D41:H41)","v":0},{"$f":"[2]!F001P530F20003000","v":0},{"$f":"IF(J41=K41,0,IF(K41>0,(J41-K41)/K41,\"--\"))","v":0},"28."]
["   Subtotal (lines 27 and 28)",null,"29.",{"$f":"SUM(D40:D41)","v":0},{"$f":"SUM(E40:E41)","v":0},{"$f":"SUM(F40:F41)","v":0},{"$f":"SUM(G40:G41)","v":0},{"$f":"SUM(H40:H41)","v":0},{"$f":"[1]!F001P530","v":0},{"$f":"J40+J41","v":0},{"$f":"SUM(K40:K41)","v":0},{"$f":"IF(J42=K42,0,IF(K42>0,(J42-K42)/K42,\"--\"))","v":0},"29."]
["540 Joint career and technical education and vocational ",null," "]
["   education center ",null,"30.",0,0,0,0,0,0,{"$f":"SUM(D44:H44)","v":0},{"$f":"[2]!F001P540","v":0},{"$f":"IF(J44=K44,0,IF(K44>0,(J44-K44)/K44,\"--\"))","v":0},"30."]
["550 K-3 Reading program",null,"31.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"61??\")","v":157800},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"62??\")","v":32538},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F001P550","v":202490},{"$f":"SUM(D45:H45)","v":190338},{"$f":"[2]!F001P550TotActExp","v":190559},{"$f":"IF(J45=K45,0,IF(K45>0,(J45-K45)/K45,\"--\"))","v":-1E-3},"31."]
["Total expenditures (lines 14, 24-26, 29-31)",null,"32.",{"$f":"D22+D34+D36+D38+D42+D44+D45","v":12619124},3934365,3561352,1083242,89432,24243760,21287515,19761827,{"$f":"IF(J46=K46,0,IF(K46>0,(J46-K46)/K46,\"--\"))","v":7.6999999999999999E-2},"32."]
[]
[null,null,null,null,null,null,null,null,"Total actual Fund 001 expenditures from accounting records (should agree to cell J46)",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"68??\")","v":21287515}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(J48-F001TOTALEXP)<5,\"\",\"Total M&O expenditures do not agree with accounting records. \nSee Coding Errors tab.\")","v":""}]

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["District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,null,null,"County",{"$f":"County","v":"Maricopa"},null,null,null,"CTDS number",{"$f":"Cover!Q1","v":"070408000"}]
[null,"Instructions",null,null,"Classroom Site Fund—Revenues, expenditures, and fund balances"]
[null,null,null,"Beginning",null,null,null,null,null,null,"Debt service","Total expenditures",null,null,"% Increase/ decrease in actual","Ending"]
[null,null,null,"fund ","Actual","Salaries","Employee benefits","Purchased services","Supplies","Property","and miscellaneous","Budget","Actual                     ","Prior year actual                      ",null,"fund"]
[null,null,null,"balance","revenues","6100","6200","6300, 6400,6500",6600,6700,6800,null,null,null,null,"balance"]
["Classroom Site Fund 010"]
["Revenues"]
["CSF revenue",null,"1.",null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"3???\"))","v":2000525},null,null,null,null,null,null,null,null,null,null,null,"1."]
["Interest income and other revenues",null,"2.",null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"15??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"198?\")+(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"199?\")))","v":108466},null,null,null,null,null,null,null,null,null,null,null,"2."]
["Total revenues (lines 1 and 2)",null,"3.",null,{"$f":"SUM(E8:E9)","v":2108991},null,null,null,null,null,null,null,null,null,null,null,"3."]
["Expenditures"]
["     1000 Instruction",null,"4.",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"61??\")","v":1471812},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"62??\")","v":418626},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,{\"63??\",\"64??\",\"65??\"}))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F010F1000","v":4032721},{"$f":"SUM(F12:K12)","v":1890438},{"$f":"[2]!F010F1000","v":1736392},{"$f":"IF(M12=N12,0,IF(N12>0,(M12-N12)/N12,\"--\"))","v":8.8999999999999996E-2},null,"4."]
["     2100 Support services - students",null,"5.",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,{\"63??\",\"64??\",\"65??\"}))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F010F2100","v":485000},{"$f":"SUM(F13:K13)","v":0},{"$f":"[2]!F010F2100","v":0},{"$f":"IF(M13=N13,0,IF(N13>0,(M13-N13)/N13,\"--\"))","v":0},null,"5."]
["     2200 Support services - instructional staff",null,"6.",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"62??\")","v":7892},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,{\"63??\",\"64??\",\"65??\"}))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F010F2200","v":485000},7892,{"$f":"[2]!F010F2200","v":20825},-0.621,null,"6."]
["     2300 Support services - general administration",null,"7.",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"652?\")","v":0},null,null,null,{"$f":"[1]!F010F2310","v":0},0,{"$f":"[2]!F010F2300","v":0},0,null,"7."]
["     2500 Central services",null,"8.",null,null,null,null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F010F2510","v":0},0,{"$f":"[2]!F010F2500","v":0},0,null,"8."]
["     3300 Community services operations ",null,"9.",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"62??\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,{\"63??\",\"64??\",\"65??\"}))","v":0},null,null,null,{"$f":"[1]!F010F3300","v":0},0,{"$f":"[2]!F010F3300","v":0},0,null,"9."]
["     4000 Facilities acquisition and construction",null,"10.",null,null,null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"67??\")","v":0},null,{"$f":"[1]!F010F4000","v":0},0,{"$f":"[2]!F010F4000","v":0},0,null,"10."]
["     5000 Debt service ",null,"11.",null,null,null,null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]!F010F5000","v":0},0,{"$f":"[2]!F010F5000","v":0},0,null,"11."]
["Total expenditures (lines 4-11)",null,"12.",null,null,{"$f":"SUM(F12:F19)","v":1471812},426518,0,0,0,0,{"$f":"[1]!F010TotalExp","v":5002721},1898330,{"$f":"[2]!F010TotActExp","v":1757217},0.08,null,"12."]
["Total Classroom Site Fund",null,"13.",{"$f":"'Accounting Data'!R3","v":3065705},{"$f":"E10","v":2108991},{"$f":"F20","v":1471812},{"$f":"G20","v":426518},0,0,0,0,5002721,{"$f":"SUM(F21:K21)","v":1898330},{"$f":"N20","v":1757217},{"$f":"IF(M21=N21,0,IF(N21>0,(M21-N21)/N21,\"--\"))","v":0.08},{"$f":"D21+E21-M21","v":3276366},"13."]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Total actual Fund 010 expenditures from accounting records (should agree to cell M21)",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,\"68??\")","v":1898330}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(M23-F010TotActExp)<5,\"\",\"Total CSF expenditures do not agree with accounting records. See Coding Errors tab.\")","v":""}]

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["District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,"County",{"$f":"County","v":"Maricopa"},null,null,null,"CTDS number",{"$f":"Cover!Q1","v":"070408000"}]
["Unrestricted Capital Outlay (610) Fund—Expenditures"]
[]
["Instructions",null,null,null,"Library books,","Short-term noninstructional software subscription",null,null,null,null,"Totals",null,null,"%"]
[null,null,null,null,"textbooks, & ",null,null,"Redemption of ","Interest","All other ",null,null,null,"Increase/"]
["Expenditures",null,null,"Rentals","instructional aids",null,"Property","principal","6841, 6842, 6843,  6850","object codes","Budget","Actual","Prior year actual","decrease"]
[null,null,null,6440,"6641-6643","6655",6700,"6831, 6832, 6833",null,"(excluding 6900)",null,null,null,"in actual",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AB8=\"yes\",AA43=\"yes\",AA51=\"yes\"),\"yes\",\"\")","v":""}]
["Unrestricted Capital Outlay Override  (1)",null,"1.",0,364425,254608,49727,0,256979,0,{"$f":"[1]!F610Override","v":1500000},{"$f":"SUM(D8:J8)","v":925739},{"$f":"[2]!F610override","v":818795},{"$f":"IF(L8=M8,0,IF(M8>0,(L8-M8)/M8,\"--\"))","v":0.13100000000000001},"1.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(D8=\"\",E8=\"\",F8=\"\",G8=\"\",H8=\"\",I8=\"\",J8=\"\",K23=\"\"),\"yes\",\"\")","v":""}]
["Unrestricted Capital Outlay Fund 610  (2)"]
["        1000  Instruction",null,"2.",3000,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6641\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6642\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6643\")","v":389438},null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"67??\")","v":38853},null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"69??\")-D10-E10-G10","v":211},{"$f":"[1]!F610F1000","v":3815445},{"$f":"SUM(D10:G10)+J10","v":431502},{"$f":"[2]!F610F1000","v":386646},{"$f":"IF(L10=M10,0,IF(M10>0,(L10-M10)/M10,\"--\"))","v":0.11600000000000001},"2."]
["        2000  Support services"]
["            2100, 2200  Students and instructional staff",null,"3.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"644?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"644?\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"6641\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"6642\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"6643\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"6641\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"6642\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"6643\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,{\"21??\",\"22??\"},'Accounting Data'!J2:J100000,\"6655\"))","v":250314},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"67??\")","v":10714},null,null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"69??\"))-D12-E12-G12-F12","v":0},{"$f":"[1]!F610F21002200","v":875000},{"$f":"SUM(D12:G12)+J12","v":261028},{"$f":"[2]!F610F21002200","v":165009},{"$f":"IF(L12=M12,0,IF(M12>0,(L12-M12)/M12,\"--\"))","v":0.58199999999999996},"3."]
["            2300, 2400, 2500, 2900  Administration",null,"4.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"644?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"644?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"644?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"644?\")","v":0},null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,{\"23??\",\"24??\",\"25??\",\"29??\"},'Accounting Data'!J2:J100000,\"6655\"))","v":66438},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"67??\")","v":81112},null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"6850\")","v":0},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"69??\"))-D13-G13-I13-F13","v":0},{"$f":"[1]!F610F2300240025002900","v":325000},{"$f":"D13+F13+G13+SUM(I13:J13)","v":147550},{"$f":"[2]!F610F2300240025002900","v":120611},{"$f":"IF(L13=M13,0,IF(M13>0,(L13-M13)/M13,\"--\"))","v":0.223},"4."]
["            2600  Operation & maintenance of plant",null,"5.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"644?\")","v":0},null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6655\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"67??\")","v":56491},null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"69??\")-D14-G14-F14","v":0},{"$f":"[1]!F610F2600","v":400000},{"$f":"D14+G14+J14+F14","v":56491},{"$f":"[2]!F610F2600","v":42906},{"$f":"IF(L14=M14,0,IF(M14>0,(L14-M14)/M14,\"--\"))","v":0.317},"5."]
["            2700  Student transportation",null,"6.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"644?\")","v":0},null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6655\"))","v":9542},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"67??\")","v":315034},null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")-D15-G15-F15","v":0},{"$f":"[1]!F610F2700","v":400000},{"$f":"D15+G15+J15+F15","v":324576},{"$f":"[2]!F610F2700","v":31719},9.2330000000000005,"6."]
["        3000  Operation of noninstructional services",null,"7.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"644?\")","v":0},null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"6655\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"67??\")","v":0},null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"3???\",'Accounting Data'!J2:J100000,\"69??\")-D16-G16-F16","v":0},{"$f":"[1]!F610F3000","v":100000},{"$f":"D16+G16+J16+F16","v":0},{"$f":"[2]!F610F3000","v":0},0,"7."]
["        4000  Facilities acquisition and construction",null,"8.",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"644?\")","v":0},null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"6655\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"67??\")","v":0},null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"69??\")-D17-G17-F17","v":261104},{"$f":"[1]!F610F4000","v":400000},{"$f":"D17+G17+J17+F17","v":261104},{"$f":"[2]!F610F4000","v":244784},6.7000000000000004E-2,"8."]
["        5000  Debt service",null,"9.",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6833\")","v":19824},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6843\")","v":0},null,{"$f":"[1]!F610F5000","v":0},{"$f":"SUM(H18:I18)","v":19824},{"$f":"[2]!F610F5000","v":59610},-0.66700000000000004,"9."]
["  Total Unrestricted Capital Outlay Fund (lines 2-9) ",null,"10.",{"$f":"D10+D12+SUM(D13:D17)","v":3000},{"$f":"E10+E12","v":389438},{"$f":"SUM(F12:F17)","v":326294},{"$f":"G10+G12+SUM(G13:G17)","v":502204},{"$f":"H18","v":19824},{"$f":"I13+I18","v":0},{"$f":"J10+J12+SUM(J13:J17)","v":261315},{"$f":"K10+K12+SUM(K13:K18)","v":6315445},{"$f":"L10+L12+SUM(L13:L18)","v":1502075},{"$f":"M10+M12+SUM(M13:M18)","v":1051285},0.42899999999999999,"10."]
[]
[null,null,null,null,null,null,null,null,null,null,"Total actual Fund 610 expenditures from accounting records (should agree to cell L19)",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"61??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"62??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"66??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"68??\")","v":1502075}]
["(1)  Amounts in the Unrestricted Capital Outlay Override, line 1 above, must also be included in the Unrestricted Capital Outlay Fund (610) individual line items.",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(L21-F610TotActExp)<5,\"\",\"Total UCO expenditures do not agree with accounting records.) \nSee Coding Errors tab.\")","v":""}]
["(2)  Expenditures, if any, in the Unrestricted Capital Outlay Fund on lines 2-9 for the K-3 reading program as described in A.R.S. §15-211:",null,null,null,null,null,null,"Budget",{"$f":"[1]!UCOFundK3ReadExp","v":0},"Actual",0]
["Other funds—Required capital expenditure detail [A.R.S. §15-904(B)] "]
[]
[null,null,null,"Unrestricted Capital Outlay",null,"Bond Building",null,"New School Facilities",null,"Adjacent Ways"]
["Selected expenditures by object code",null,null,"Fund 610",null,"Fund 630",null,"Fund 695",null,"Fund 620"]
[null,null,null,"Budget","Actual","Budget","Actual","Budget","Actual","Budget","Actual"]
["Total fund expenditures",null,"1.",{"$f":"[1]!F610TotalBudgFY","v":6315445},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"69??\")","v":1502075},{"$f":"[1]!F630TotalBudgFY","v":30000000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"69??\")","v":2817925},{"$f":"[1]!F695TotalBudgFY","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"69??\")","v":0},{"$f":"[1]!F620TotalBudgFY","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"69??\")","v":0},"1."]
["        6150 Classified salaries",null,"2.",{"$f":"[1]!F610BudgFYO6150","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"615?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"616?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"617?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"618?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"619?\")","v":0},{"$f":"[1]!F630BudgFYO6150","v":50000},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"615?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"616?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"617?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"618?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"619?\")","v":87123},{"$f":"[1]!F695BudgFYO6150","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"615?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"616?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"617?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"618?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"619?\")","v":0},{"$f":"[1]!F620BudgFYO6150","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"615?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"616?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"617?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"618?\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"619?\")","v":0},"2."]
["        6200 Employee benefits",null,"3.",{"$f":"[1]!F610BudgFYO6200","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"[1]!F630BudgFYO6200","v":20000},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"62??\")","v":23005},{"$f":"[1]!F695BudgFYO6200","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"[1]!F620BudgFYO6200","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},"3."]
["        6450 Construction services",null,"4.",{"$f":"[1]!F610BudgFYO6450","v":400000},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"645?\")","v":261104},{"$f":"[1]!F630BudgFYO6450","v":14830000},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"645?\")","v":1696468},{"$f":"[1]!F695BudgFYO6450","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"645?\")","v":0},{"$f":"[1]!F620BudgFYO6450","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"645?\")","v":0},"4."]
["        6655 Short-term noninstructional software subscription",null,"5.",null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"6655\")","v":326504},null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"6655\")","v":0},null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"6655\")","v":0},null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"6655\")","v":0},"5."]
["        6710 Land and improvements",null,"6.",{"$f":"[1]!F610BudgFYO6710","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"671?\")","v":0},{"$f":"[1]!F630BudgFYO6710","v":1500000},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"671?\")","v":0},{"$f":"[1]!F695BudgFYO6710","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"671?\")","v":0},{"$f":"[1]!F620BudgFYO6710","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"671?\")","v":0},"6."]
["        6720 Buildings and improvements",null,"7.",{"$f":"[1]!F610BudgFYO6720","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"610\",'Accounting Data'!J$2:J$100000,\"672?\")","v":0},{"$f":"[1]!F630BudgFYO6720","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"630\",'Accounting Data'!J$2:J$100000,\"672?\")","v":0},{"$f":"[1]!F695BudgFYO6720","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"695\",'Accounting Data'!J$2:J$100000,\"672?\")","v":0},{"$f":"[1]!F620BudgFYO6720","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"620\",'Accounting Data'!J$2:J$100000,\"672?\")","v":0},"7."]
["        673X Furniture and equipment",null,"8.",{"$f":"[1]!F610BudgFYO6731","v":1615445},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6731\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6732\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6733\")","v":98657},{"$f":"[1]!F630BudgFYO6731","v":3000000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6731\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6732\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6733\")","v":63903},{"$f":"[1]!F695BudgFYO6731","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6731\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6732\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6733\")","v":0},{"$f":"[1]!F620BudgFYO6731","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6731\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6732\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6733\")","v":0},"8."]
["        673X Vehicles ",null,"9.",{"$f":"[1]!F610BudgFYO6734","v":400000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6734\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6735\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6736\")","v":299304},{"$f":"[1]!F630BudgFYO6734","v":1500000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6734\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6735\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6736\")","v":0},{"$f":"[1]!F695BudgFYO6734","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6734\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6735\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6736\")","v":0},{"$f":"[1]!F620BudgFYO6734","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6734\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6735\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6736\")","v":0},"9."]
["        673X Technology-related hardware and software",null,"10.",{"$f":"[1]!F610BudgFYO6737","v":1500000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6737\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6738\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6739\")","v":104244},{"$f":"[1]!F630BudgFYO6737","v":9000000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6737\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6738\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6739\")","v":350404},{"$f":"[1]!F695BudgFYO6737","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6737\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6738\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6739\")","v":0},{"$f":"[1]!F620BudgFYO6737","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6737\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6738\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6739\")","v":0},"10."]
["        6831, 6832, 6833 Redemption of principal",null,"11.",{"$f":"[1]!F610BudgFYO6831","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6833\")","v":19824},{"$f":"[1]!F630BudgFYO6831","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6833\")","v":0},{"$f":"[1]!F695BudgFYO6831","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6833\")","v":0},{"$f":"[1]!F620BudgFYO6831","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6833\")","v":0},"11."]
["        6841, 6842, 6843, 6850, 6860 Interest",null,"12.",{"$f":"[1]!F610BudgFYO6841","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6850\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!J2:J100000,\"6843\")","v":0},{"$f":"[1]!F630BudgFYO6841","v":100000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6850\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6860\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"630\",'Accounting Data'!J2:J100000,\"6843\")","v":350},{"$f":"[1]!F695BudgFYO6841","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6850\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"695\",'Accounting Data'!J2:J100000,\"6843\")","v":0},{"$f":"[1]!F620BudgFYO6841","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6850\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"620\",'Accounting Data'!J2:J100000,\"6843\")","v":0},"12."]
["        Total (lines 2-12)",null,"13.",{"$f":"SUM(D30:D40)","v":3915445},1109637,30000000,2221253,0,0,0,0,"13."]
["Total amounts reported on lines 2 through 12 above for:"]
["       Renovation",null,"14.",{"$f":"[1]!F610BudgFYRenovation","v":400000},261104,{"$f":"[1]!F630BudgFYRenovation","v":16400000},1806596,null,null,{"$f":"[1]!F620BudgFYRenovation","v":0},0,"14.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(E43=\"\",E44=\"\",E45=\"\",G43=\"\",G44=\"\",G45=\"\",I44=\"\",I45=\"\",K43=\"\",K44=\"\",K45=\"\"),\"yes\",\"\")","v":""}]
["       New construction",null,"15.",{"$f":"[1]!F610BudgFYNewConstruction","v":0},0,{"$f":"[1]!F630BudgFYNewConstruction","v":0},0,{"$f":"[1]!F695BudgFYNewConstruction","v":0},0,{"$f":"[1]!F620BudgFYNewConstruction","v":0},0,"15."]
["       Other",null,"16.",{"$f":"[1]!F610BudgFYOther","v":3515445},848533,{"$f":"[1]!F630BudgFYOther","v":13600000},414657,{"$f":"[1]!F695BudgFYOther","v":0},0,{"$f":"[1]!F620BudgFYOther","v":0},0,"16."]
["       Total (lines 14-16)",null,"17.",{"$f":"IF(ROUND(SUM(D43:D45),0)=ROUND(SUM(D30:D40),0),SUM(D43:D45),\"Must equal line 13\")","v":3915445},{"$f":"IF(ROUND(SUM(E43:E45),0)=ROUND(SUM(E30:E40),0),SUM(E43:E45),\"Must equal line 13\")","v":1109637},{"$f":"IF(ROUND(SUM(F43:F45),0)=ROUND(SUM(F30:F40),0),SUM(F43:F45),\"Must equal line 13\")","v":30000000},{"$f":"IF(ROUND(SUM(G43:G45),0)=ROUND(SUM(G30:G40),0),SUM(G43:G45),\"Must equal line 13\")","v":2221253},{"$f":"IF(ROUND(SUM(H43:H45),0)=ROUND(SUM(H30:H40),0),SUM(H43:H45),\"Must equal line 13\")","v":0},{"$f":"IF(ROUND(SUM(I43:I45),2)=ROUND(SUM(I30:I40),0),SUM(I44:I45),\"Must equal line 13\")","v":0},{"$f":"IF(ROUND(SUM(J43:J45),0)=ROUND(SUM(J30:J40),0),SUM(J43:J45),\"Must equal line 13\")","v":0},{"$f":"IF(ROUND(SUM(K43:K45),0)=ROUND(SUM(K30:K40),0),SUM(K43:K45),\"Must equal line 13\")","v":0},"17."]
[]
["Funds 610, 630, 695, and 620",null,null,null,null,"Capital assets as of"]
["1. New construction cost per square foot",null,"$",0,null," June 30, 2025"]
["2. Land acquisition costs",null,"$",0,null," "]
[null,null,null,null,null,"Land and improvements",null,14140389,"1.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H51=\"\",H52=\"\",H53=\"\",H55=\"\",D49=\"\",D50=\"\"),\"yes\",\"\")","v":""}]
[null,null,null,null,null,"Buildings and improvements",null,86992059,"2."]
[null,null,null,null,null,"Furniture, equipment, vehicles, ",null,5221870]
[null,null,null,null,null,"    and technology",null,null,"3."]
[null,null,null,null,null,"Construction in progress",null,1260202,"4."]
[]
[null,null,null,null,null,"Total",null,{"$f":"IF(H53=\"$\",\"$\",SUM(H51:H55))","v":107614520},"5."]

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["District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,"County",{"$f":"County","v":"Maricopa"},null,"CTDS number",{"$f":"Cover!Q1","v":"070408000"},null,"General"]
["Federal and State Projects",null,null,null,null,null,null,null,null,null,null,"Capital projects"]
[null,null,null,null,null,null,null,null,null,null,null,"Special revenue"]
["Instructions",null,null,null,null,null,null,null,null,null,null,"Debt service"]
[null,null,null,null,null,null,"Net other financing sources and uses",null,null," ","Fund types",null,null,null,"Other financing","Other financing"]
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["140-150 ESEA Title II - Prof. Development and Technology",null,null,"2.",{"$f":"'Accounting Data'!R48","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"14?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"15?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"14?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"15?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"14?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"15?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"14?\",'Accounting Data'!J2:J100000,\"4???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"15?\",'Accounting Data'!J2:J100000,\"4???\"))","v":181531},{"$f":"O10-P10","v":-6469},{"$f":"[1]!F140150BudgFY","v":145000},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"14?\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"15?\",'Accounting Data'!J2:J100000,\"6???\"))-P10","v":175062},{"$f":"E10+F10+G10-I10","v":0},"Special revenue","2.",null,"2.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"14?\",'Accounting Data'!J2:J100000,\"5???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"15?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"14?\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"15?\",'Accounting Data'!J2:J100000,\"69??\")","v":6469},"2."]
["160 ESEA Title IV - 21st Century Schools",null,null,"3.",{"$f":"'Accounting Data'!R68","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"16?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"16?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"16?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"16?\",'Accounting Data'!J2:J100000,\"4???\"))","v":567880},-18829,{"$f":"[1]!F160BudgFY","v":740000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"16?\",'Accounting Data'!J2:J100000,\"6???\")-P11","v":549051},0,"Special revenue","3.",null,"3.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"16?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"16?\",'Accounting Data'!J2:J100000,\"69??\")","v":18829},"3."]
["170-180 ESEA Title V - Promote Informed Parent Choice",null,null,"4.",{"$f":"'Accounting Data'!R78","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"17?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"18?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"17?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"18?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"17?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"18?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"17?\",'Accounting Data'!J2:J100000,\"4???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"18?\",'Accounting Data'!J2:J100000,\"4???\"))","v":0},0,{"$f":"[1]!F170180BudgFY","v":0},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"17?\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"18?\",'Accounting Data'!J2:J100000,\"6???\"))-P12","v":0},0,"Special revenue","4.",null,"4.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"17?\",'Accounting Data'!J2:J100000,\"5???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"18?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"17?\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"18?\",'Accounting Data'!J2:J100000,\"69??\")","v":0},"4."]
["190 ESEA Title III - Limited English & Immigrant Students",null,null,"5.",{"$f":"'Accounting Data'!R98","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"19?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"19?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"19?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"19?\",'Accounting Data'!J2:J100000,\"4???\"))","v":60488},-2079,{"$f":"[1]!F190BudgFY","v":110950},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"19?\",'Accounting Data'!J2:J100000,\"6???\")-P13","v":58409},0,"Special revenue","5.",null,"5.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"19?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"19?\",'Accounting Data'!J2:J100000,\"69??\")","v":2079},"5."]
["200 ESEA Title VII - Indian Education",null,null,"6.",{"$f":"'Accounting Data'!R108","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"20?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"20?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"20?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"20?\",'Accounting Data'!J2:J100000,\"4???\"))","v":34570},-926,{"$f":"[1]!F200BudgFY","v":35595},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"20?\",'Accounting Data'!J2:J100000,\"6???\")-P14","v":33644},0,"Special revenue","6.",null,"6.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"20?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"20?\",'Accounting Data'!J2:J100000,\"69??\")","v":926},"6."]
["210 ESEA Title VI - Flexibility and Accountability",null,null,"7.",{"$f":"'Accounting Data'!R118","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"21?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"21?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"21?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"21?\",'Accounting Data'!J2:J100000,\"4???\"))","v":0},0,{"$f":"[1]!F210BudgFY","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"21?\",'Accounting Data'!J2:J100000,\"6???\")-P15","v":0},0,"Special revenue","7.",null,"7.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"21?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"21?\",'Accounting Data'!J2:J100000,\"69??\")","v":0},"7."]
["220 IDEA Part B",null,null,"8.",{"$f":"'Accounting Data'!R128","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"22?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"22?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"22?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"22?\",'Accounting Data'!J2:J100000,\"4???\"))","v":875952},-27290,{"$f":"[1]!F220BudgFY","v":906000},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"22?\",'Accounting Data'!J2:J100000,\"6???\")-P16","v":848662},0,"Special revenue","8.",null,"8.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"22?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"22?\",'Accounting Data'!J2:J100000,\"69??\")","v":27290},"8."]
["230 Johnson-O'Malley",null,null,"9.",{"$f":"'Accounting Data'!R138","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"23?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"23?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"23?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"23?\",'Accounting Data'!J2:J100000,\"4???\"))","v":29437},653,{"$f":"[1]!F230BudgFY","v":28500},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"23?\",'Accounting Data'!J2:J100000,\"6???\")-P17","v":30090},0,"Special revenue","9.",null,"9.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"23?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"23?\",'Accounting Data'!J2:J100000,\"69??\")","v":-653},"9."]
["240 Workforce Investment Act",null,null,"10.",{"$f":"'Accounting Data'!R148","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"24?\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"24?\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"24?\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"24?\",'Accounting Data'!J2:J100000,\"4???\"))","v":0},0,{"$f":"[1]!F240BudgFY","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"24?\",'Accounting Data'!J2:J100000,\"6???\")-P18","v":0},0,"Special revenue","10.",null,"10.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"24?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"24?\",'Accounting Data'!J2:J100000,\"69??\")","v":0},"10."]
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["450 Gifted Education",null,null,"29.",{"$f":"'Accounting Data'!R314","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"450\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"450\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"450\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"450\",'Accounting Data'!J2:J100000,\"4???\"))","v":0},0,{"$f":"[1]!F450BudgFY","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"450\",'Accounting Data'!J2:J100000,\"6???\")-P42","v":0},0,"Special revenue","29.",null,"29.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"450\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"450\",'Accounting Data'!J$2:J$100000,\"69??\")","v":0},"29."]
["456 College Credit Exam Incentives",null,null,"30.",{"$f":"'Accounting Data'!R315","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"456\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"456\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"456\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"456\",'Accounting Data'!J2:J100000,\"4???\"))","v":0},0,{"$f":"[1]!F456BudgFY","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"456\",'Accounting Data'!J2:J100000,\"6???\")-P43","v":0},0,"Special revenue","30.",null,"30.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"456\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"456\",'Accounting Data'!J$2:J$100000,\"69??\")","v":0},"30."]
["460 Environmental Special Plate",null,null,"31.",{"$f":"'Accounting Data'!R316","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"460\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"460\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"460\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"460\",'Accounting Data'!J2:J100000,\"4???\"))","v":0},0,{"$f":"[1]!F460BudgFY","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"460\",'Accounting Data'!J2:J100000,\"6???\")-P44","v":0},{"$f":"E44+F44+G44-I44","v":0},"Special revenue","31.",null,"31.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"460\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"460\",'Accounting Data'!J$2:J$100000,\"69??\")","v":0},"31."]
["465-499 Other State Projects",null,null,"32.",{"$f":"'Accounting Data'!R317","v":553931},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"4??\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"4??\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"4??\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"4??\",'Accounting Data'!J2:J100000,\"4???\"))-SUM(F36:F44)","v":723157},0,1260000,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"4??\",'Accounting Data'!J2:J100000,\"6???\")-SUM(I36:I44)-SUM(P36:P44)-P45","v":1016780},{"$f":"E45+F45+G45-I45","v":260308},"Special revenue","32.",null,"32.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"4??\",'Accounting Data'!J2:J100000,\"5???\"))-SUM(O36:O44)","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"4??\",'Accounting Data'!J$2:J$100000,\"69??\")-SUM(P36:P44)","v":0},"32."]
["Total State project funds (lines 23-32)",null,null,"33.",{"$f":"SUM(E36:E45)","v":553931},723157,0,1260000,1016780,260308,null,"33."]
[]
["Total federal and State projects (lines 21 and 33)",null,null,"34.",{"$f":"SUM(E29+E46)","v":2204771},6962258,-157123,11399045,7319224,1690682,null,"34."]
[]
["(1) In accordance with the USFR Chart of Accounts, the Impact Aid Fund may transfer monies (object code 6930) to the M&O and Teacherage Funds; the Impact Aid Fund may also receive transfers-in (object code 5200) from the Impact Aid Revenue Bond Building and Impact Aid Revenue Bond Debt Service Funds; all other Federal Projects Funds may not receive any transfers-in and may only make transfers-out to the Indirect Costs Fund based on an approved indirect cost rate (object code 6910) and for any interest on federal program monies the district is not required to revert and chooses to transfer to the Indirect Cost Fund (object code 6930)."]
[]
[]
[]
["(2) In accordance with the USFR Chart of Accounts, transfers of monies between funds should be made only when specifically authorized by statute or allowed by a federal grant. Generally, there are no allowable transfers to or from any state projects. However, the Arizona Ninth Grade Success Grant allows indirect costs transfers from the grant."]

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["500 School Plant ",null,"5.",{"$f":"'Accounting Data'!R352","v":672738},{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"500\",'Accounting Data'!J$2:J$100000,\"1???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"500\",'Accounting Data'!J$2:J$100000,\"2???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"500\",'Accounting Data'!J$2:J$100000,\"3???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"500\",'Accounting Data'!J$2:J$100000,\"4???\"))","v":55798},{"$f":"R11-S11","v":130},{"$f":"[1]!F500BudgFY","v":766000},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"500\",'Accounting Data'!J$2:J$100000,\"6???\"))-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"500\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},{"$f":"D11+E11+F11-H11","v":728666},"5.","    Dropout prevention programs",null,{"$f":"'[1]Page 6'!$J$45","v":0},0,"3.",null,"5.",{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"500\",'Accounting Data'!J$2:J$100000,\"5???\"))","v":130},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"500\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},"5."]
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["720 Impact Aid Revenue Bond Debt service",null,"32.",{"$f":"'Accounting Data'!R385","v":0},{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"720\",'Accounting Data'!J$2:J$100000,\"1???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"720\",'Accounting Data'!J$2:J$100000,\"2???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"720\",'Accounting Data'!J$2:J$100000,\"3???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"720\",'Accounting Data'!J$2:J$100000,\"4???\"))","v":0},{"$f":"R39-S39","v":0},{"$f":"[1]!F720BudgFY","v":0},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"720\",'Accounting Data'!J$2:J$100000,\"6???\"))-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"720\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},0,"32.","Total expenditures (lines 1-5)",null,{"$f":"[1]!F597BudgFY","v":0},{"$f":"SUM(N32:N37)","v":0},"6.",null,"32.",{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"720\",'Accounting Data'!J$2:J$100000,\"5???\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"720\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},"32."]
["750 Permanent Funds",null,"33.",{"$f":"'Accounting Data'!R386","v":0},{"$f":"-(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"75?\",'Accounting Data'!J$2:J$100000,{\"1???\",\"2???\",\"3???\",\"4???\"})))","v":0},{"$f":"R40-S40","v":0},0,{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"75?\",'Accounting Data'!J$2:J$100000,\"6???\"))-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"75?\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},0,"33.","Total expenditures from accounting data",null,null,{"$f":"F597ActExp","v":0},"7.",null,"33.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"75?\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"75?\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},"33.",null,null,null,null,{"$f":"IF(OR(SIBegFunBal=\"\",F955BegFunBal=\"\",OPEBBegFunBal=\"\",ISFOthBegFunBal=\"\",SIActRev=\"\",F955ActRev=\"\",OPEBActRev=\"\",ISFOthActRev=\"\",SIActExp=\"\",F955ActExp=\"\",OPEBActExp=\"\",ISFOthActExp=\"\",R48=\"\",R49=\"\",R50=\"\",R51=\"\",S48=\"\",S49=\"\",S50=\"\",S51=\"\"),\"yes\",\"\")","v":""}]
["800-849 Trust and Custodial Funds",null,"34.",{"$f":"'Accounting Data'!R387","v":0},{"$f":"-(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"80?\",\"81?\",\"82?\",\"83?\",\"84?\"},'Accounting Data'!J$2:J$100000,\"1???\"),SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"80?\",\"81?\",\"82?\",\"83?\",\"84?\"},'Accounting Data'!J$2:J$100000,\"2???\"),SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"80?\",\"81?\",\"82?\",\"83?\",\"84?\"},'Accounting Data'!J$2:J$100000,\"3???\"),SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"80?\",\"81?\",\"82?\",\"83?\",\"84?\"},'Accounting Data'!J$2:J$100000,\"4???\")))","v":0},{"$f":"R41-S41","v":0},0,{"$f":"(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"80?\",\"81?\",\"82?\",\"83?\",\"84?\"},'Accounting Data'!J$2:J$100000,\"6???\")))-(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"80?\",\"81?\",\"82?\",\"83?\",\"84?\"},'Accounting Data'!J$2:J$100000,\"69??\")))","v":0},{"$f":"D41+E41+F41-H41","v":0},"34.",null,null,null,null,null,null,"34.",{"$f":"-(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"80?\",\"81?\",\"82?\",\"83?\",\"84?\"},'Accounting Data'!J$2:J$100000,\"5???\")))","v":0},{"$f":"(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"80?\",\"81?\",\"82?\",\"83?\",\"84?\"},'Accounting Data'!J$2:J$100000,\"69??\")))","v":0},"34.",null,null,null,null,{"$f":"IF(OR(AND(OthBegFunBal<>0,A46=\"Other ________________\"),AND(OthActRev<>0,A46=\"Other ________________\"),AND(OthTransf<>0,A46=\"Other ________________\"),AND(OthBudgExp<>0,A46=\"Other ________________\"),AND(OthActExp<>0,A46=\"Other ________________\")),\"Yes\",\"\")","v":""}]
["850 Student Activities",null,"35.",{"$f":"'Accounting Data'!R437","v":40460},{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"850\",'Accounting Data'!J$2:J$100000,\"1???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"850\",'Accounting Data'!J$2:J$100000,\"2???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"850\",'Accounting Data'!J$2:J$100000,\"3???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"850\",'Accounting Data'!J$2:J$100000,\"4???\"))","v":9902},null,{"$f":"[1]!F850BudgFY","v":40000},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"850\",'Accounting Data'!J$2:J$100000,\"6???\"))-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"850\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":11335},{"$f":"D42+E42-H42","v":39027},"35.",null,null,null,null,null,null,"35.",null,null,"35."]
["855 Employee Insurance Program Withholdings",null,"36.",{"$f":"'Accounting Data'!R438","v":628215},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"855\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"855\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"855\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"855\",'Accounting Data'!J2:J100000,\"4???\"))","v":2551054},{"$f":"R43-S43","v":0},2500000,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"855\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"855\",'Accounting Data'!J2:J100000,\"69??\"))","v":2527278},{"$f":"D43+E43+F43-H43","v":651991},"36.",null,null,null,null,null,null,"36.",{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"855\",'Accounting Data'!J$2:J$100000,\"5???\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"855\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},"36.",null,null,null,null,{"$f":"O16=\"X\"","v":false}]
["865 State Income Tax Withholdings",null,"37.",{"$f":"'Accounting Data'!R439","v":0},{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"865\",'Accounting Data'!J2:J100000,\"1???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"865\",'Accounting Data'!J2:J100000,\"2???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"865\",'Accounting Data'!J2:J100000,\"3???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"865\",'Accounting Data'!J2:J100000,\"4???\"))","v":0},{"$f":"R44-S44","v":0},0,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"865\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"865\",'Accounting Data'!J2:J100000,\"69??\"))","v":0},{"$f":"D44+E44+F44-H44","v":0},"37.",null,null,null,null,null,null,"37.",{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"865\",'Accounting Data'!J$2:J$100000,\"5???\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"865\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},"37."]
["900-949 Enterprise Funds",null,"38.",{"$f":"'Accounting Data'!R440","v":0},{"$f":"-(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"90?\",\"91?\",\"92?\",\"93?\",\"94?\"},'Accounting Data'!J$2:J$100000,\"1???\"),SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"90?\",\"91?\",\"92?\",\"93?\",\"94?\"},'Accounting Data'!J$2:J$100000,\"2???\"),SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"90?\",\"91?\",\"92?\",\"93?\",\"94?\"},'Accounting Data'!J$2:J$100000,\"3???\"),SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"90?\",\"91?\",\"92?\",\"93?\",\"94?\"},'Accounting Data'!J$2:J$100000,\"4???\")))","v":0},{"$f":"R45-S45","v":0},0,{"$f":"(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"90?\",\"91?\",\"92?\",\"93?\",\"94?\"},'Accounting Data'!J$2:J$100000,\"6???\")))-(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"90?\",\"91?\",\"92?\",\"93?\",\"94?\"},'Accounting Data'!J$2:J$100000,\"69??\")))","v":0},{"$f":"D45+E45+F45-H45","v":0},"38.",null,null,null,null,null,null,"38.",{"$f":"-(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"90?\",\"91?\",\"92?\",\"93?\",\"94?\"},'Accounting Data'!J$2:J$100000,\"5???\")))","v":0},{"$f":"(SUM(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,{\"90?\",\"91?\",\"92?\",\"93?\",\"94?\"},'Accounting Data'!J$2:J$100000,\"69??\")))","v":0},"38."]
["Other _457- results based funds remaining_______________",null,"39.",{"$f":"'Accounting Data'!R540","v":221142},{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"Other\",'Accounting Data'!J$2:J$100000,\"1???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"Other\",'Accounting Data'!J$2:J$100000,\"2???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"Other\",'Accounting Data'!J$2:J$100000,\"3???\")+SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"Other\",'Accounting Data'!J$2:J$100000,\"4???\"))","v":5533},{"$f":"R46-S46","v":0},0,{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"Other\",'Accounting Data'!J$2:J$100000,\"6???\"))-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"Other\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":199745},{"$f":"D46+E46+F46-H46","v":26930},"39.",null,null,null,null,null,null,"39.",{"$f":"-(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"Other\",'Accounting Data'!J$2:J$100000,\"5???\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"Other\",'Accounting Data'!J$2:J$100000,\"69??\"))","v":0},"39."]
["Internal Service Funds 950-989"]
["9__ Self Insurance",null,"1.",0,0,{"$f":"R48-S48","v":0},{"$f":"[1]!F9__SelfInsBudgFY","v":0},0,{"$f":"D48+E48+F48-H48","v":0},"1.",null,null,null,null,null,null,"1.",0,0,"1."]
["955 Intergovernmental Agreements",null,"2.",0,0,{"$f":"R49-S49","v":0},{"$f":"[1]!F955BudgFY","v":0},0,{"$f":"D49+E49+F49-H49","v":0},"2.",null,null,null,null,null,null,"2.",0,0,"2."]
["9__ OPEB",null,"3.",0,0,{"$f":"R50-S50","v":0},{"$f":"[1]!F9__OPEBBudgFY","v":0},0,{"$f":"D50+E50+F50-H50","v":0},"3.",null,null,null,null,null,null,"3.",0,0,"3."]
["9__ _________________",null,"4.",0,0,{"$f":"R51-S51","v":0},{"$f":"[1]!F9__OtherBudgFY","v":0},0,{"$f":"D51+E51+F51-H51","v":0},"4.",null,null,null,null,null,null,"4.",0,0,"4."]
[]
[]
["(1) Actual revenues and actual expenditures should agree with supplement, fund 071—line 13 and fund 072—line 26."]

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[null,"District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,null,"County",{"$f":"County","v":"Maricopa"},null,null,"CTDS number",{"$f":"Cover!Q1","v":"070408000"}]
[null,"Instructions"]
[]
[]
["A.","Bonds and short-term debt",null,null,null,null,null,"F.  ","Total salaries and benefits expenditures related to an agreement with Department",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA25=\"yes\",AA16=\"yes\",AA9=\"yes\",AA7=\"yes\",AA27=\"yes\"),\"yes\",\"\")","v":""}]
[null,"1.  Bonds outstanding, July 1, 2024",null,null,60565000,"1.",null,null,"of Labor to settle a decision based on the Fair Labor Standards Act",null,null,null,0]
[null,"2.  Bonds issued during FY 2025",null,null,0,"2.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(E6=\"\",E7=\"\",E8=\"\",E11=\"\",E12=\"\"),\"yes\",\"\")","v":""}]
[null,"3.  Bonds retired during FY 2025",null,null,-4875000,"3."]
[null,"4.  Bonds outstanding, June 30, 2025",null,null,{"$f":"E6+E7+E8","v":55690000},"4.",null,null,"Rewards, discounts, incentives, and other financial consideration received from credit card companies (A.R.S. §35-391)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(M6=\"\",M6=\"$\",M10=\"\",M14=\"\",M14=\"$\",M15=\"\",M15=\"$\",M16=\"\",M16=\"$\",CurrentYearSalary=\"\",F41=\"\",F41=\"$\",F42=\"\",F42=\"$\",F43=\"\",F44=\"\",F45=\"\"),\"yes\",\"\")","v":""}]
[null,null,null,null,null,null,null,"G.  ",null,null,null,null,0]
[null,"5.  Short-term debt outstanding, July 1, 2024",null,null,0,"5."]
[null,"6.  Short-term debt outstanding, June 30, 2025",null,null,0,"6."]
[null,null,null,null,null,null,null,"H.  ","Cash and investments held at June 30, 2025"]
["B.","District assessed valuation and other district information",null,null,null,null,null,null,"1. Sinking funds",null,null,null,7632781]
[null,"1.  FY 2025 Assessed valuations and tax rates",null,null,null,null,null,null,"2. Bond funds",null,null,null,27400494]
[null,"a.   Primary",568105071,"Tax rate  ",1.6629,null,null,null,"3. Other funds, except for any employee retirement funds",null,null,null,18453911,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C16=\"\",C16=\"$\",C17=\"\",C17=\"$\",PrimaryTaxRate=\"\",SecondaryTaxRate=\"\",E18=\"\",E19=\"\",E20=\"\"),\"yes\",\"\")","v":""}]
[null,"b.   Secondary",1290443345,"Tax rate  ",2.2355999999999998]
[null,"2.  Number of schools",null,null,6]
[null,"3.  Actual days in session",null,null,180]
[null,"4.  Area of school district (square miles) ",null,null,8,null,null,"I.","Average teacher salary (A.R.S. §15-903.E)"]
[null,"           (Report this WHETHER OR NOT district changed boundaries in FY 2025)",null,null,null,null,null,null,"1. Average salary of all teachers employed in FY 2025",null,null,null,61151]
[null,null,null,null,null,null,null,null,"2. Average salary of all teachers employed in FY 2024",null,null,null,{"$f":"[2]!CurrentYearSalary","v":59942},null,null,"Check this box if your district has no teachers (transporting districts and some CTEDs)."]
["C.","County approved liabilities incurred in excess of ",null,null,null,"Unrestricted",null,null,"3. Increase in average teacher salary from prior year",null,null,null,{"$f":"M21-M22","v":1209}]
[null,"district budget (A.R.S. §15-907)  ",null,null,"M & O","Capital Outlay",null,null,"4. Percentage increase",null,null,null,{"$f":"IF(PriorYearSalary<>0,M23/M22,0)","v":0.02}]
[null,"1.  Destruction or damage",null,null,0,0,"1.",null,"Comments on average salary calculation (optional):",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(E25=\"\",E26=\"\",E27=\"\",F25=\"\",F26=\"\",F27=\"\",F30=\"\",F31=\"\",F32=\"\",F33=\"\",F35=\"\",F37=\"\"),\"yes\",\"\")","v":""}]
[null,"2.  Excessive/unexpected legal expenses",null,null,0,0,"2.",null,"All returning staff in the District (classified, certified and administrative) received a 2% increase for the 24/25sy.                                                                                                           The percentage increases on the budget & AFR worksheet's do not take into account teacher turnover and retirements, or the number of teachers in their first 1-3 years of teaching with entry level salaries. This is evident in Osborn, as over 25% of Osborn's teachers are in their first 3 years.  Historically, Osborn teachers avg salary has increased by 36% since FY2018.  "]
[null,"3.  Mitigation or removal of health or safety hazard",null,null,0,0,"3.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(L36=\"\",M35=\"\",M36=\"\",M45=\"\",M46=\"\"),\"yes\",\"\")","v":""}]
[]
["D.","Current expenditures by category  "]
[null,"1.  Classroom instruction excl. supplies (function 1000, except line 2 amount)",null,null,null,15059288.25]
[null,"2.  Classroom supplies (function 1000, object code 6600)",null,null,null,696276.96]
[null,"3.  Administration (functions 2300, 2400, 2500, & 2900)",null,null,null,3485012.87]
[null,"4.  Support services—students (function 2100)",null,null,null,3465454.27,null,"J.","Certified staff salaries and FTE (funds 001-799 excluding 575) ",null,null,"Salaries","FTE",null,null,null,null,null,null,{"$f":"O22=\"X\"","v":false}]
[null,"5.  All other support services & operations (functions 2200, 2600, 2700, ",null,null,null,null,null,null,"1. Substitute teachers (functions 1000, 2213 & 3300, object codes 6105-6109)",null,null,31975]
[null,"     3100, & 3400)",null,null,null,11157667.02,null,null,"2. Classroom teacher base salaries (functions 1000 & 3300, object codes 6110-6114)",null,null,8036691,134]
[null,"6.  Total current expenditures",null,null,null,{"$f":"IF(F30=\"$\",\"$\",SUM(F30:F35))","v":33863699},null,null,"              a. Classroom teachers in their first 3 years as defined by A.R.S. §15-941(E) ",null,null,{"$f":"((L35/M35)*M36)","v":2159111},36]
[null,"7.  Total current expenditures from federal funds, excluding those funds \n     intended to replace local tax revenues (e.g., impact aid funds)",null,null,null,5399850.71,null,null,"              b. Classroom teachers in their 4th year or later as defined by A.R.S. §15-941(E)",null,null,{"$f":"L35-L36","v":5877580},{"$f":"M35-M36","v":98}]
[null,"8.  Total current expenditures from state and local funds, including those \n     funds intended to replace local tax revenues (e.g., impact aid funds)",null,null,null,{"$f":"F36-F37","v":28463848},null,null,"3. Classroom teacher performance pay (functions 1000 & 3300, object codes 6115-6119)",null,null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6115\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6116\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6117\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6118\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"6119\"))-SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,{\"6115\",\"6116\",\"6117\",\"6118\",\"6119\"}))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"6115\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"6116\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"6117\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"6118\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"6119\"))-SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,{\"6115\",\"6116\",\"6117\",\"6118\",\"6119\"}))","v":436787}]
[null,null,null,null,null,null,null,null,"4. Classroom teacher payments not related to additional duties (function 1000 & 3300, object codes 6120-6129)",null,null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"612?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"612?\"))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"612?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"612?\"))","v":157500}]
["E. ","Other long-term debt",null,null,null,null,null,null,"5. Classroom teacher payments related to additional duties (all functions, object cods 6130-6139)",null,null,{"$f":"ROUND(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!J2:J100000,\"613?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"613?\")),0)","v":645545}]
[null,"1. Other principal (object 6832)",null,null,null,84823.92,null,null,"6. Other certified staff (all functions, object codes 6140-6149)",null,null,{"$f":"ROUND(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!J2:J100000,\"614?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"614?\")),0)","v":2649872}]
[null,"2. Other interest (object 6842)",null,null,null,0]
[null,"3. Instructional software subscriptions (more than 12 months) principal (object 6833)",null,null,null,0,null," ","7. In FY 2025, did the district pay any of its classroom teachers for prior classroom experience outside of the school district using either of the following"]
[null,"4. Instructional software subscriptions (more than 12 months) interest (object 6843)",null,null,null,0,null,null,"     two methods:"]
[null,"5. Did the district enter into any new financed purchase agreements or more than 12-month lease agreements or software subscriptions during the fiscal year? (yes or no)",null,null,null,"No",null,null,"a. Increasing base salary by granting years of experience on its salary schedule? (yes or no)",null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,"b. Making payments in addition to their base salary? (yes or no)",null,null,null,"No",null,{"$f":"IF(ABS(SUM(L34+L35+L38+L39+L40+L41)-M48)<5,\"\",\"Total certified salaries do not agree with your accounting records. Click on the instructions for line 8 for more information.\")","v":""},null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[null,null,null,null,null,null,null,null,"8. Total certified salary payments from accounting data",null,null,null,{"$f":"ROUND(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!J2:J100000,\"610?\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!J2:J100000,\"611?\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!J2:J100000,\"612?\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!J2:J100000,\"613?\"),SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\",\"7??\",\"COVID\",\"Other\"},'Accounting Data'!J2:J100000,\"614?\"))-SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,{\"610?\",\"611?\",\"612?\",\"613?\",\"614?\"})),0)","v":11958371}]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
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[]
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[]
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[null,null,null,null,null,null,null,null,"      "]

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[null,"District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,"County",{"$f":"County","v":"Maricopa"},null,null,null,null,null,null,null,"CTDS number",{"$f":"Cover!Q1","v":"070408000"}]
[null,null,null,null,null,null,null,null,"Instructions"]
["A. Enrollment of gifted pupils by grade (A.R.S. §15-779.02)"]
[null,null,null,"Grade"]
["    Areas of identification [A.R.S. §15-203(A)(15)]",null,null,"K",1,2,3,4,5,6,7,8,9,10,11,12,"Total",null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA6=\"yes\",AA7=\"yes\",AA8=\"yes\",AA16=\"yes\",AA17=\"yes\"),\"yes\",\"\")","v":""}]
[" 1. Quantitative reasoning",null,null,0,0,0,6,4,4,1,2,1,0,0,0,0,{"$f":"SUM(D6:P6)","v":18},"1.",null,null,null,null,null,null,null,null,{"$f":"IF(OR(D6=\"\",E6=\"\",F6=\"\",G6=\"\",H6=\"\",I6=\"\",J6=\"\",K6=\"\",L6=\"\",M6=\"\",N6=\"\",O6=\"\",P6=\"\"),\"yes\",\"\")","v":""}]
[" 2. Verbal reasoning",null,null,0,0,1,3,2,1,2,1,1,0,0,0,0,{"$f":"SUM(D7:P7)","v":11},"2.",null,null,null,null,null,null,null,null,{"$f":"IF(OR(D7=\"\",E7=\"\",F7=\"\",G7=\"\",H7=\"\",I7=\"\",J7=\"\",K7=\"\",L7=\"\",M7=\"\",N7=\"\",O7=\"\",P7=\"\"),\"yes\",\"\")","v":""}]
[" 3. Nonverbal reasoning",null,null,0,0,2,4,1,4,2,2,1,0,0,0,0,{"$f":"SUM(D8:P8)","v":16},"3.",null,null,null,null,null,null,null,null,{"$f":"IF(OR(D8=\"\",E8=\"\",F8=\"\",G8=\"\",H8=\"\",I8=\"\",J8=\"\",K8=\"\",L8=\"\",M8=\"\",N8=\"\",O8=\"\",P8=\"\"),\"yes\",\"\")","v":""}]
[" 4. Total duplicated enrollment (lines 1-3)",null,null,{"$f":"SUM(D6:D8)","v":0},{"$f":"SUM(E6:E8)","v":0},3,13,7,9,5,5,{"$f":"SUM(L6:L8)","v":3},0,0,0,0,45,"4."]
[]
[]
["B. M&O special education programs by type",null,null,null,null,null,null,null,"         C.  Maintenance and Operation expenditures for",null,null,null,null,null,null,null,null,null," "]
["   (A.R.S. § 15-761) ",null,null,"Program","Program",null,null,null,"               gifted pupils (elementary, secondary, and total)   "]
[null,null,null,"200 & 300","200 & 300",null,null,null,null,"Actual expenditures for all gifted programs:"]
[null,null,null,"budget","actual",null,null,null,null,null,"K-8     $",450818]
[" 1. Total all disability classifications",null,null,{"$f":"[1]!F001P200Subtotal","v":4442000},4212418,"1.",null,null,null,null,"9-12    $",0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(E16=\"\",E17=\"\",E18=\"\",E19=\"\",E20=\"\",E21=\"\",E22=\"\",E23=\"\",E27=\"\"),\"yes\",\"\")","v":""}]
[" 2. Gifted education ",null,null,{"$f":"[1]!SPEDGiftedEdBudgFY","v":500000},450818,"2.",null,null,null,null,"       Total    $",{"$f":"SUM(L15:L16)","v":450818},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(L15=\"\",L16=\"\",O21=\"\",O22=\"\",N26=\"\"),\"yes\",\"\")","v":""}]
[" 3. Remedial education",null,null,{"$f":"[1]!SPEDRemedialEdBudgFY","v":0},0,"3."]
[" 4. ELL incremental costs",null,null,{"$f":"[1]!SPEDELLIncCostBudgFY","v":0},0,"4.",null,null,"         D.  Expenditures for audit services"]
[" 5. ELL compensatory instruction",null,null,{"$f":"[1]!SPEDELLCompInstrBudgFY","v":0},0,"5.",null,null,null,null,null,null,null,"Budget","Actual"]
[" 6. Vocational and technological education (non-CTED)",null,null,{"$f":"[1]!SPEDVocTechEdBudgFY","v":0},0,"6.",null,null,"1.","Nonfederal audit expenditures - M&O fund",null,null,"6350",{"$f":"[1]!F001AuditBudg6350","v":22000},25000,"1."]
[" 7. Career education",null,null,{"$f":"[1]!SPEDCareerEdBudgFY","v":0},0,"7.",null,null,"2.","Federal audit expenditures - all funds ",null,null,6330,{"$f":"[1]!AllFundAuditBudg6330","v":3000},0,"2."]
[" 8. Career technical education (CTED programs in 300 range)",null,null,{"$f":"[1]!JTEDBudgFY","v":0},0,"8."]
[" 9. Total (lines 1-8) ",null,null,{"$f":"SUM(D16:D23)","v":4942000},{"$f":"SUM(E16:E23)","v":4663236},"9."]
[null,null,null,null,null,null,null,null,"        E. Maintenance and Operation fund expenditures for performance pay (A.R.S. §15-920)"]
["10. IEP required pupil transportation costs\n      coded within program 400",null,null,null,null,null,null,null,"                  Actual expenditures made in FY 2025",null,null,null,"$",0]
[null,null,null,{"$f":"[1]!IEPTransportCosts","v":200000},186790.57,"10."]
[]
[null,null,null,null,null,null,null,null,"        F.  Tuition",null,null,null,null,"Tuition expenditures"]
[null,null,null,null,null,null,null,null,"                 1. Tuition to other Arizona districts (object 6561)",null,null,null,null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6561\",'Accounting Data'!I2:I100000,\"1???\"))","v":0}]
[null,null,null,null,null,null,null,null,"                 2. Tuition to out-of-state districts (object 6562)",null,null,null,null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6562\",'Accounting Data'!I2:I100000,\"1???\"))","v":0}]
[null,null,null,null,null,null,null,null,"                 3. Tuition to private schools (object 6563)",null,null,null,null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6563\",'Accounting Data'!I2:I100000,\"1???\"))","v":216593}]
[null,null,null,null,null,null,null,null,"                 4. Tuition to ed services\\coops\\IGAs (object 6564)",null,null,null,null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6564\",'Accounting Data'!I2:I100000,\"1???\"))","v":0}]
[null,null,null,null,null,null,null,null,"                 5. Tuition other (object 6569) (1)",null,null,null,null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6569\",'Accounting Data'!I2:I100000,\"1???\"))","v":8494}]
[null,null,null,null,null,null,null,null,"                 6. Total (lines 1-5)",null,null,null,null,{"$f":"SUM(N30:N34)","v":225087}]
[]
[null,null,null,null,null,null,null,null,"(1) Tuition paid to the State and other governmental organizations, such as the Arizona School for the Deaf and Blind, as reimbursement for providing specialized instructional services to students residing within the boundaries of the paying district."]

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["District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,null,"County",{"$f":"County","v":"Maricopa"},null,null,null,null,"CTDS number",{"$f":"Cover!Q1","v":"070408000"}]
["Instructions"]
["Additional information for National Public Education Financial Ssurvey (NPEFS) reporting",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The following tables are outside the printable range of the AFR, but are used in the formulas in the NPEFS table to pull amounts from the accounting data based on the fund, program, function and object criteria indicated on the tables."]
[]
[null,null,"Programs 100-630",null,null,null,null,null,null,null,null,null,"Programs 700-900"]
[null,null,null,null,"Purchased",null,null,null,"Judgments",null,null,"Miscellaneous and ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Programs 700-999"]
[null,null,null,"Employee","services",null,null,null,"against a","Redemption of","Interest","charges for","All",null,null,null,null,null,"Food service supplies expenses minus commodities",null,null,null,null,null,null,"Object 6100",null,null,null,null,null,null,null,"Object 6200",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Object 6600",null,null,null,null,null,null,null,"Object 6700",null,null,null,null,null,null,null,"Object 6810",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Object 6890",null,null,null,null,null,null,null,null,"All object codes "]
["Funds 001-799 (excluding 575) ",null,"Salaries","benefits","6300, 6400,","Supplies","Property","Dues and fees","district","principal","6841, 6842,","district services","object codes","Total",null,null,null,null,null,null,null,null,null,null,null,null,"All funds ","Excluded funds\n575, 800-999","Programs 700-900","Programs 700-900 excluded funds (to add back to avoid double exclusion)",null,null,null,null,"All funds ","Excluded funds \n575, 800-999","Programs 700-900","Programs 700-900 excluded funds (to add back to avoid double exclusion)",null,null,null,"Objects 6300, 6400 and 6500",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Function","All funds ","Excluded funds \n575,800-999","Programs 700-900\nall funds","Programs 700-900 excluded funds (to add back to avoid double exclusion)",null,null,null,null,"All funds ","Funds 575,800-999","Programs 700-900","Programs 700-900 excluded funds (to add back to avoid double exclusion)",null,null,null,null,"All funds ","Funds 575,800-999","Programs 700-900","Programs 700-900 excluded funds (to add back to avoid double exclusion)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Function","All funds ","Funds 575,800-999","Programs 700-900","Programs 700-900 fund 575","Programs 700-900 funds 800-899","Programs 700-900 funds 900-999",null,null,"All funds and objects, programs 700-900","All funds and object 6900, programs 700-900","Funds 575 programs 700-900, and all objects.","Funds 800-999, programs 700-900, and all objects ","Funds 575, programs 700-900, and object 6900","Funds 800-999, programs 700-900, and object 6900"]
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Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))+SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))+SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))+SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))+SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))+SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))+SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"27??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))+SUM(SUMIFS('Accounting 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["         3100 Food service operations","9.",{"$f":"(AA21-AB21-AC21)+(AD21+AE21+AF21)","v":882776},{"$f":"(AI21-AJ21-AK21)+(AL21+AM21+AN21)","v":344931},{"$f":"(AQ21-AR21-AS21-AT21-AU21)+(AV21+AW21+AX21+AY21+AZ21+BA21+BB21+BC21+BD21)","v":78931},{"$f":"(BG21-BH21-BI21)+(BJ21+BK21+BL21)","v":983102},{"$f":"(BO21-BP21-BQ21)+(BR21+BS21+BT21)","v":52149},{"$f":"(BW21-BX21-BY21)+(BZ21+CA21+CB21)","v":11490},null,null,null,{"$f":"(CU21-CV21-CW21)+(CX21+CY21+CZ21)","v":0},{"$f":"(DC20-DD20)-((DE20+DF20)-(DG20+DH20))","v":0},2353379,"9.",null,null,null,"6200",{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"378\",'Accounting Data'!$I$2:$I$100000,\"1???\",'Accounting Data'!$J$2:$J$100000,\"62??\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"378\",'Accounting Data'!$I$2:$I$100000,\"2???\",'Accounting Data'!$J$2:$J$100000,\"62??\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"378\",'Accounting 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Data'!$J$2:$J$100000,\"69??\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"31??\",'Accounting Data'!$J$2:$J$100000,\"69??\")","v":0},{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"31??\",'Accounting Data'!$J$2:$J$100000,\"69??\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"31??\",'Accounting Data'!$J$2:$J$100000,\"69??\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"31??\",'Accounting Data'!$J$2:$J$100000,\"69??\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"9??\",'Accounting 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["         3200 Enterprise operations","10.",{"$f":"(AA22-AB22-AC22)+(AD22+AE22+AF22)","v":0},{"$f":"(AI22-AJ22-AK22)+(AL22+AM22+AN22)","v":0},{"$f":"(AQ22-AR22-AS22-AT22-AU22)+(AV22+AW22+AX22+AY22+AZ22+BA22+BB22+BC22+BD22)","v":0},{"$f":"(BG22-BH22-BI22)+(BJ22+BK22+BL22)","v":0},{"$f":"(BO22-BP22-BQ22)+(BR22+BS22+BT22)","v":0},{"$f":"(BW22-BX22-BY22)+(BZ22+CA22+CB22)","v":0},null,null,null,{"$f":"(CU22-CV22-CW22)+(CX22+CY22+CZ22)","v":0},{"$f":"(DC21-DD21)-((DE21+DF21)-(DG21+DH21))","v":0},0,"10.",null,null,null,"6300",{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"378\",'Accounting Data'!$I$2:$I$100000,\"1???\",'Accounting Data'!$J$2:$J$100000,\"63??\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"378\",'Accounting Data'!$I$2:$I$100000,\"2???\",'Accounting Data'!$J$2:$J$100000,\"63??\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"378\",'Accounting Data'!$I$2:$I$100000,\"3???\",'Accounting 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Data'!$I$2:$I$100000,\"34??\",'Accounting Data'!$J$2:$J$100000,\"681?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"9??\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"34??\",'Accounting Data'!$J$2:$J$100000,\"681?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"9??\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"34??\",'Accounting Data'!$J$2:$J$100000,\"681?\")","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3400,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"34??\",'Accounting Data'!J2:J100000,{\"689?\",\"6885\"}))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$I$2:$I$100000,\"34??\",'Accounting Data'!$J$2:$J$100000,{\"689?\",\"6885\"}))+SUM(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting 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["6. Textbooks used for instruction (function 1000, object 6640)",null,null,472606.67,"6.",null,null,null,"3. 6731-39 Equipment",null,null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"673?\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"673?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"673?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"673?\"))","v":0},"3.",null,null,null,null,null,null,null,null,null,null,null,null,"Object","function 1000","function 1000","function 1000","function 2000","function 2000","function 2000","function 3000","function 3000","function 3000",null,null,null,null,"Function",null,2210,2220,1000,2220]
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Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"64??\"))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Programs 100-630, excluding 400",6530,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"653?\"))","v":0}]
["Utilities and energy detail (funds 001-799 excluding 575, only function 2600)",null,null,null,null,null,null,null,"Technology (funds 001-799 excluding 575, all functions)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Object codes",6540,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"654?\"))","v":0}]
["1. 6410-6411 Utility services",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6410\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6411\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6410\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6410\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6410\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6411\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6411\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"6411\"))","v":284663},"1.",null,null,null,"1. 6340 Technical services",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"634?\")-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"575\",\"8??\",\"9??\"},'Accounting Data'!J2:J100000,\"634?\")))","v":8750},"1.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6550,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"655?\"))","v":0}]
["2. 6620-6629 Energy",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"662?\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"662?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"662?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"662?\"))","v":589551},"2.",null,null,null,"2. 6432 Technology-related repairs and maintenance",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6432\")-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"575\",\"8??\",\"9??\"},'Accounting Data'!J2:J100000,\"6432\")))","v":75164},"2.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6580,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))","v":27136},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"658?\"))","v":0}]
[null,null,null,null,null,null,null,null,"3. 6443 Rental of computers and related equipment",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6443\")-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"575\",\"8??\",\"9??\"},'Accounting Data'!J2:J100000,\"6443\")))","v":3000},"3.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6600,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"660?\"))","v":0}]
["CTED districts only (funds 001-799 excluding 575, all functions)",null,null,null,null,null,null,null,"4. 6531 Telecommunications",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6531\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6531\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6531\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6531\"))","v":171216},"4.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6610,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))","v":4408},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"661?\"))","v":0}]
["1. 6591 Services purchased from other Arizona districts",null,null,{"$f":"IF(VALUE(LEFT(RIGHT(N1,7),2))=8,SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6591\"),0)","v":0},"1.",null,null,null,"5. 6641-43 Software reported in library books, texbooks, or instructional aids",null,null,null,null,472606.67,"5.",null,null,null,null,null,null,null,null,null,null,"Federal funds: 100-399, 639, 600, and 720",null,null,null,null,null,null,null,null,null,null,null,null,null,null,6620,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"662?\"))","v":0}]
["2. 6870 Pass-through payments",null,null,{"$f":"IF(VALUE(LEFT(RIGHT(N1,7),2))=8,SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"687?\"),0)","v":0},"2.",null,null,null,"6. 6650 and 6655 Supplies–technology-related and short-term noninstructional software subscriptions",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"665?\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"665?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"665?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"665?\"))","v":367073},"6.",null,null,null,null,null,null,null,null,null,null,"Object","All programs, function 2300",null,"Program 700,  function 2300",null,"Program 800,  function 2300",null,"Program 900,  function 2300",null,null,null,null,null,null,null,6640,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))","v":1406},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"1???\",'Accounting Data'!$J$2:$J$120000,\"664?\"))","v":472607},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"664?\"))","v":0}]
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Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6737\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6738\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6738\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6738\"))","v":410101},"7.",null,null,null,null,null,null,null,null,null,null,6820,{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"1??\",'Accounting Data'!$I$2:$I$100000,\"23??\",'Accounting Data'!$J$2:$J$100000,\"682?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"2??\",'Accounting Data'!$I$2:$I$100000,\"23??\",'Accounting Data'!$J$2:$J$100000,\"682?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"3??\",'Accounting Data'!$I$2:$I$100000,\"23??\",'Accounting Data'!$J$2:$J$100000,\"682?\")+SUMIFS('Accounting 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Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))","v":27350},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"665?\"))","v":0}]
[null,null,null,null,null,null,null,null,"8. Subtotal (lines 1-7)",null,null,null,null,{"$f":"SUM(N47:N53)","v":1507911},"8.",null,null,null,null,null,null,null,null,null,null,"Object","All programs, function 2500",null,"Program 700,  function 2500",null,"Program 800,  function 2500",null,"Program 900,  function 2500",null,null,null,null,null,null,null,6730,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))","v":-4575},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"673?\"))","v":0}]
["Revenue from selected federal sources",null,null,null,null,null,null,null,"9. 6739 Technology-related hardware & software ($5,000 or more)",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6739\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6739\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6739\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6739\"))","v":69029},"9.",null,null,null,null,null,null,null,null,null,null,6850,{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"1??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"2??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"3??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"639\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"699\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"720\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"COVID\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")","v":0},null,{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"1??\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"2??\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"3??\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"639\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"699\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"720\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"COVID\",'Accounting Data'!$H$2:$H$100000,\"7??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")","v":0},null,{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"1??\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"2??\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"3??\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"639\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"699\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"720\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"COVID\",'Accounting Data'!$H$2:$H$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")","v":0},null,{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"1??\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"2??\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"3??\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"639\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"699\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"720\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")+SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"COVID\",'Accounting Data'!$H$2:$H$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"25??\",'Accounting Data'!$J$2:$J$100000,\"685?\")","v":0},null,null,null,null,null,null,null,6740,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"674?\"))","v":0}]
["1. ESEA Title IV - Student Support and Academic Enrichment Grants",null,null,null,72367,"1. ",null,null,"10. 6832 and 6842 Noninstructional software subscriptions (more than 12 months) principal and interest",null,null,null,null,84823.92,"10.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6750,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"675?\"))","v":0}]
["2. ESEA Title IV - 21st Century Community Learning Centers",null,null,null,495512,"2.",null,null,"11. 6833 and 6843 Instructional software subscriptions (more than 12 months) principal and interest",null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6833\")-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"575\",\"8??\",\"9??\"},'Accounting Data'!J2:J100000,\"6833\")))+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6843\")-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,{\"575\",\"8??\",\"9??\"},'Accounting Data'!J2:J100000,\"6843\")))","v":0},"11.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA58=\"yes\",AA59=\"yes\",AA60=\"yes\",AA61=\"yes\",AA62=\"yes\",AA63=\"yes\",AA64=\"yes\",AA65=\"yes\"),\"yes\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,6810,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))","v":1295},{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting 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Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"222?\",'Accounting Data'!$J$2:$J$120000,\"681?\"))","v":0}]
["3. ESEA Title V - Rural Education - Rural and Low-Income School Program ",null,null,null,0,"3. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(F35=\"\",G35=\"\"),\"yes\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,6890,{"$f":"SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"0??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"1??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"2??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"3??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"4??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"5??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"6??\",'Accounting Data'!$H$2:$H$120000,{\"0??\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"7??\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"COVID\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))+SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"Other\",'Accounting Data'!$H$2:$H$120000,{\"00?\",\"1??\",\"2??\",\"3??\",\"5??\",\"6??\"},'Accounting Data'!$I$2:$I$120000,\"221?\",'Accounting Data'!$J$2:$J$120000,\"689?\"))-SUM(SUMIFS('Accounting Data'!$C$2:$C$120000,'Accounting Data'!$E$2:$E$120000,\"575\",'Accounting 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Data'!$J$2:$J$120000,\"689?\"))","v":0}]
["4. ESEA Title V - Rural Education - Small, Rural School Achievement Program",null,null,null,0,"4. ",null,null,"Support services—instruction detail (funds 001-799 excluding 575, programs 100-630, excluding 400, objects 6300-6490, 6530-6550, 6580, 6600-6620, 6640-6650, 6730-6740, 6750, 6810 and 6890)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(F36=\"\",G36=\"\"),\"yes\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,"1. Function 2210 Improvement of instruction",null,null,null,{"$f":"SUM($AP$43:$AP$58)","v":879287},"1.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(F37=\"\",G37=\"\"),\"yes\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,"2. Function 2220 Library/media services",null,null,null,{"$f":"SUM($AQ$43:$AQ$58)","v":0},"2.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(F38=\"\",G38=\"\"),\"yes\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(F39=\"\",G39=\"\"),\"yes\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,"Books, Periodicals, and Instructional Aids (funds 001-799, excluding 575, programs 100-630, excluding 400)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(D42=\"\",D43=\"\",D44=\"\",E56=\"\",E57=\"\",E58=\"\",E59=\"\"),\"yes\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,"1. Object 664X, functions 1000 and 2220",null,null,null,{"$f":"SUM($AR$43:$AS$58)","v":472607},"1.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(N51=\"\",N56=\"\"),\"yes\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P25=\"\",\"yes\",\"\")","v":""}]

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["District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,null,"County",{"$f":"Cover!J1","v":"Maricopa"},null,null,"CTDS number",{"$f":"CoverCTDS","v":"070408000"}]
["Instructions"]
[null,null,"Additional information for National Public Education Financial Survey (NPEFS) reporting of COVID-19 federal relief funds"]
[]
[null,null,"Programs 100-630",null,null,null,null,null,null,null,null,null,"Programs 700-900","Total"]
[null,null,null,null,"Purchased",null,null,null,"Judgments"]
[null,null,null,"Employee","services",null,null,null,"against a","Interest on short",null,null,"All"]
["Current expenditures from COVID-19 federal relief funds",null,"Salaries","benefits","6300, 6400,","Supplies","Property","Dues and fees","district","term debt","Miscellaneous","Other","object codes"]
[null,null,6100,6200,6500,6600,6700,6810,6820,6850,6890,6800,"(excluding 6900)"]
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Data'!J2:J100000,\"65??\"))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!J2:J100000,\"65??\"))-(SUM(E10:E19))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!J2:J100000,\"66??\"))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!J2:J100000,\"66??\"))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!J2:J100000,\"66??\"))-(SUM(F10:F19))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting 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Data'!J2:J100000,\"69??\"))-(SUM(M10:M19))","v":0},{"$f":"ROUND(SUM(C20:M20),0)","v":0}]
["Total (lines 1-12)","12.",{"$f":"ROUND(SUM(C10:C20),0)","v":398430},{"$f":"ROUND(SUM(D10:D20),0)","v":81543},{"$f":"ROUND(SUM(E10:E20),0)","v":0},0,0,166475,0,0,{"$f":"ROUND(SUM(K10:K20),0)","v":0},0,{"$f":"ROUND(SUM(M10:M20),0)","v":0},{"$f":"ROUND(SUM(N10:N20),0)","v":646448}]
[null,null,null,""]
["Technology related expenditures from COVID-19 federal relief funds",null,null,"Total spending detail","Classroom spending detail",null,"Other financing uses for federal relief funds"]
["1. 6340 Technical services",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"634?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"634?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"634?\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6340\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6340\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6340\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"}))","v":0},null,"1. 6910 Indirect costs transfers-out",null,null,{"$f":"ROUND(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"691?\")),0)+ROUND(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"691?\")),0)+ROUND(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"691?\")),0)","v":12387}]
["2. 6432 Technology-related repairs and maintenance",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6432\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6432\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6432\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6432\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6432\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6432\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"}))","v":0}]
["3. 6443 Rental of computers and related equipment",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6443\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6443\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6443\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6443\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6443\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6443\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"}))","v":0},null,{"$f":"IF(OR(C20<0,D20<0,E20<0,F20<0,G20<0,H20<0,I20<0,J20<0,K20<0,L20<0,M20<0,N20<0),\"Line 11 in the current expenditures table should not contain negative amounts. Click the instruction link in cell A20 for more information.\",\"\")","v":""}]
["4. 6531 Telecommunications",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6531\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6531\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6531\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6531\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6531\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6531\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"}))","v":0}]
["5. 6650 Supplies–technology-related",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"665?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"665?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"665?\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6650\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6650\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6650\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"}))","v":0}]
["6. 6737-38 Technology-related hardware & software (less than $5,000)",null,null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,{\"6737\",\"6738\"}))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,{\"6737\",\"6738\"}))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,{\"6737\",\"6738\"}))","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,{\"6737\",\"6738\"},'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,{\"6737\",\"6738\"},'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,{\"6737\",\"6738\"},'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"}))-4575","v":0}]
["7. 6739 Technology-related hardware & software ($5,000 or more)",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6739\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6739\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6739\")","v":0},{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6739\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6739\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"})+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6739\",'Accounting Data'!I2:I100000,{\"1???\",\"21??\",\"22??\"}))","v":0}]
["8. 6641-43 Software reported in library books, textbooks, or instructional aids ",null,null,0,{"$f":"D31","v":0}]
["9. 6832 and 6842  Noninstructional software subscriptions (more than 12 months) principal and interest",null,null,0]
["10. 6833 and 6843 Instructional software subscriptions (more than 12 months) principal and interest",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6843\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6843\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6843\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!J2:J100000,\"6833\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!J2:J100000,\"6833\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!J2:J100000,\"6833\")","v":0},{"$f":"D33","v":0}]
[]
["Capital outlay expenditures detail for COVID-19 federal relief funds"]
["1. Programs 100-630, function 4000, objects 6100-6700 and 6890",null,null,{"$f":"(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"6???\")))-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"68??\")))-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"69??\")))+(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"689?\")))+(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"6???\")))-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"68??\")))-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"69??\")))+(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"689?\")))+(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"6???\")))-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"68??\")))-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"69??\")))+(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"689?\")))","v":0}]
["2. Programs 100-630, all functions, object 67XX",null,null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"COVID\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!J2:J100000,\"67??\"))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"227\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!J2:J100000,\"67??\"))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"228\",'Accounting Data'!H2:H100000,{\"0??\",\"1??\",\"2??\",\"3??\",\"4??\",\"5??\",\"6??\"},'Accounting Data'!J2:J100000,\"67??\"))","v":0}]
[]
[null,null,null,"Total award\n(all fiscal years)","FY 2020 through \nFY 2024\nexpenditures and other financing uses","FY 2025\nexpenditures and other financing uses","Amount\nremaining to\nspend"]
["COVID-19 federal relief funds"]
["1. Elementary and secondary school emergency relief funds (ESSER I)",null,null,1249529.48,1249529.48,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Z42=\"yes\",Z43=\"yes\"),\"yes\",\"\")","v":""}]
["2. Elementary and secondary school emergency relief funds (ESSER II)",null,null,4751065,4751065,0,{"$f":"ROUND(D42-E42-F42,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(D31=\"\",D32=\"\",D41=\"\",D42=\"\",D43=\"\",D44=\"\",D45=\"\",D46=\"\",E41=\"\",E42=\"\",E43=\"\",E44=\"\",E45=\"\",E46=\"\"),\"yes\",\"\")","v":""}]
["3. Elementary and secondary school emergency relief funds (ESSER III)",null,null,10631117,9972282,658835,{"$f":"ROUND(D43-E43-F43,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(F42=\"\",F43=\"\",F44=\"\",F46=\"\"),\"yes\",\"\")","v":""}]
["4. Governor’s emergency education relief funds (GEER) - includes acceleration academies program",null,null,75000,74999.86,0,{"$f":"ROUND(D44-E44-F44,0)","v":0}]
["5. Coronavirus relief fund (CRF)—enrollment stability grant (ESG) program",null,null,1205137.6000000001,1205137.6000000001]
["6. Other COVID-19 federal relief funds",null,null,1573827,1573827,0,{"$f":"ROUND(D46-E46-F46,0)","v":0}]
["7. Total",null,null,{"$f":"ROUND(SUM(D41:D46),0)","v":19485676},{"$f":"ROUND(SUM(E41:E46),0)","v":18826841},{"$f":"ROUND(SUM(F42:F46),0)","v":658835},{"$f":"ROUND(SUM(G41:G46),0)","v":0}]
[]
[null,null,null,null,"Total FY 2025 expenditures + other financing uses",{"$f":"ROUND(SUM(N21+J24),0)","v":658835},null,null,{"$f":"IF(OR(G42<0,G43<0,G44<0,G45<0,G46<0),\"Column G should not contain negative amounts. Click the instruction link in cell G39 for more information.\",\"\")","v":""}]
[null,null,null,null,null,{"$f":"IF(F47<>F49,\"The amount in cell F47 should agree to the amount in cell F49\",\"\")","v":""}]

{"sheet":"Food Service","index":11,"n_rows":59,"n_cols":28,"rows_kept":59,"cut":false,"hidden":false,"merged":[[3,0,4,0],[0,1,0,4],[0,8,0,12],[0,16,0,17],[3,3,4,3],[3,15,6,15],[3,16,6,16],[27,16,28,16],[28,1,28,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2],[26,1,26,2],[27,1,27,2],[27,13,28,13],[27,14,28,14],[27,15,28,15],[47,7,52,16],[50,1,50,2],[51,1,51,2],[52,1,52,2],[29,1,29,2],[31,13,31,15],[32,1,32,2],[33,1,33,2],[33,7,34,11],[34,1,34,2],[58,1,58,2],[35,1,35,2],[36,1,36,2],[37,1,37,2],[38,1,38,2],[46,0,47,5],[53,1,53,2],[54,1,54,2],[55,1,55,2],[56,1,56,2],[57,1,57,2]]}
["District name",{"$f":"Cover!D1","v":"Osborn Elementary School District"},null,null,null,null,null,"County",{"$f":"Cover!$J$1","v":"Maricopa"},null,null,null,null,null,null,"CTDS number",{"$f":"CoverCTDS","v":"070408000"}]
[]
["Food Service",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FSTotRev>0,FSActExp>0,P25>0,Q25>0),\"highlight\",\"\")","v":"highlight"}]
["Instructions",null,null," Fund 510",null,null,null,null,null,null,null,null,null,null,null,"M&O expenditures\nFund 001","Capital expenditures\nFund 610"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Food Service"]
[null,null,null,"  Actual",null,null,null,null,null,null,null,null,null,"Fund 510"]
["Beginning fund balance (1)",null,"1.",{"$f":"'Accounting Data'!$R$353","v":1371595},"1."]
["Revenues",null,null,null,null,null,null,"Expenditures",null,null,null,null,null,"Budget","  Actual","Actual","  Actual"]
["1500 Investment income",null,"2.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"15??\"))","v":44966},"2.",null,null,"6150 Classified salaries ",null,null,null,null,"10."," ",{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,{\"615?\",\"616?\",\"617?\",\"618?\",\"619?\"}))","v":853216},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"615?\"))","v":0},0,"10."]
["1600 Food service",null,"3.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"16??\"))","v":20179},"3.",null,null,"6200 Employee benefits ",null,null,null,null,"11.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"62??\"))","v":338570},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"62??\"))","v":0},0,"11."]
["Other local  ______________",null,"4.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"1???\"))-SUM(D9:D10)","v":-24},"4.",null,null,"6400 Purchased property services",null,null,null,null,"12.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"64??\"))","v":9537},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"64??\"))","v":19788},0,"12.",null,null,null,null,null,null,null,null,{"$f":"IF(AND(D11>0,A11=\"Other Local  ______________\"),\"Yes\",\" \")","v":" "}]
["4500 Restricted revenue rec. from fed. gov.",null,"5.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"45??\"))","v":2266193},"5.",null,null,"6570 Food service management",null,null,null,null,"13.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"657?\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"657?\"))","v":0},null,"13."]
["4900 Revenue for/on behalf of the district",null,"6.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"49??\"))","v":92176},"6.",null,null,"6591 Services purchased from other AZ districts",null,null,null,null,"14.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"6591\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"6591\"))","v":0},null,"14."]
["Total revenue  (lines 2-6)",null,"7.",{"$f":"SUM(D9:D13)","v":2423490},"7.",null,null,"6610 General supplies (nonfood items)",null,null,null,null,"15.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"661?\"))","v":82810},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"661?\"))","v":0},0,"15."]
["5000 Other financing sources and fund transfers-in",null,"8.",{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"5???\"))","v":0},"8.",null,null,"6620 Energy",null,null,null,null,"16.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"662?\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"662?\"))","v":45061},null,"16."]
["Total available  (lines 1, 7, and 8)",null,"9.",{"$f":"SUM(D7+D14+D15)","v":3795085},"9.",null,null,"6631 USDA Commodities (excluding freight)",null,null,null,null,"17.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"6631\"))","v":92176},null,null,"17."]
[null,null,null,null,null,null,null,"6632 USDA Commodities (freight only)",null,null,null,null,"18.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"6632\"))","v":7591},null,null,"18."]
["A.  Number of operating months",null,null,10,null,null,null,"6633 Other food",null,null,null,null,"19.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"6633\"))","v":755344},null,null,"19."]
[null,null,null,null,null,null,null,"6634 Storage costs for USDA Commodities",null,null,null,null,"20.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"6634\"))","v":0},null,null,"20."]
[null,null,null,"Lunches/",null,null,null,"6700 Property (excluding 6731-39)",null,null,null,null,"21.",null,null,null,0,"21."]
["B.  Number of meals served","Breakfasts",null,"Suppers","A la carte*","Snacks",null,"6731-32, 6734-35, 6737-38 Furniture & equipment, vehicles, & tech. costing under $5,000",null,null,null,null,"22.",null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,{\"6731\",\"6732\",\"6734\",\"6735\",\"6737\",\"6738\"}))","v":0},null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,{\"6731\",\"6732\",\"6734\",\"6735\",\"6737\",\"6738\"}))","v":0},"22."]
["1. Served at district locations",null,null,null,null,null,null,"6733, 6736, 6739 Furniture & equipment, vehicles, & tech. costing $5,000 or more",null,null,null,null,"23.",null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,{\"6733\",\"6736\",\"6739\"}))","v":10287},null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,{\"6733\",\"6736\",\"6739\"}))","v":0},"23."]
["    a. Reimbursable meals only",210086,null,368588,null,31299," ","6832 and 6842 Other principal and interest",null,null,null,null,"24.",null,{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,{\"6832\",\"6842\"}))","v":0},null,0,"24.",null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(O24>0,H24=\" Other Expenditures___________________\"),AND(P24>0,H24=\" Other Expenditures___________________\"),AND(Q24>0,H24=\" Other Expenditures___________________\")),\"Yes\",\" \")","v":" "}]
["    b. Program adults/adult workers",4085,null,3612,null,null,null,"Other expenditures___________________",null,null,null,null,"25.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"69??\"))-SUM(O9:O23)","v":75444},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"69??\"))-SUM(P9:P23)","v":-1},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"610\",'Accounting Data'!I2:I100000,\"31??\",'Accounting Data'!J2:J100000,\"69??\"))-SUM(Q9:Q23)","v":0},"25."]
["    c. Other",null,null,null,1808,null,null,"Total expenditures  (lines 10-25)",null,null,null,null,"26.",{"$f":"'[1]Page 6'!T9","v":2750000},{"$f":"SUM(O9:O24)","v":2224975},{"$f":"SUM(P9:P24)","v":64848},{"$f":"SUM(Q9:Q24)","v":0},"26."]
["2. Served at other locations",null,null,null,null,null,null,"6910 Indirect costs transfers-out",null,null,null,null,"27.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"691?\"))","v":207537},null,null,"27.",null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FSTotRev>0,FSActExp>0,P25>0,Q25>0),IF(OR(AB27=\"yes\",AB28=\"yes\",AA11=\"yes\",),\"yes\",\"\"),\"\")","v":""}]
["    a. Reimbursable meals only",null,null,null,null,null,null,"6900 Other financing uses and fund transfers-out (excluding indirect costs transfers-out)",null,null,null,null,"28.",null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"510\",'Accounting Data'!J2:J100000,\"69??\"))-FSIndirectCost","v":0},null,null,"28.",null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(D18=\"\",L36=\"\"),\"yes\",\"\")","v":""}]
["    b. Program adults/adult workers",null,null,null,null,null,null,"Total expenditures & other uses",null,null,null,null," "," ",{"$f":"O25+O26+O27","v":2432512},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Q9=\"\",Q10=\"\",Q11=\"\",Q14=\"\",Q20=\"\",Q23=\"\"),\"yes\",\"\")","v":""}]
["    c. Other",null,null,null,null,null,null,"   (lines 26-28)",null,null,null,null,"29.",null,null,null,null,"29."]
[null,null,null,null,null,null,null,"Ending fund balance (line 9 minus line 29) (1)  ",null,null,null,null,"30.",null,{"$f":"SUM(D16-O28)","v":1362573},null,null,"30."]
["* Divide all revenues from a la carte sales by the free lunch reimbursement rate received."]
[null,null,null,null,null,null,null,null,null,null,null,null,"E.","Detail of food service management company expenditures"]
["C. Meal prices","P-6",null,"7-8","9-12","Adult",null,null,null,null,null,null,null,"     Classified salaries"]
["                    1. Reduced breakfast",null,null,null,null,null,null,"F. Services purchased from the M&O fund to repair and maintain food service property owned, rented, or used by the district (function 2600).",null,null,null,null,null,"     Employee benefits"]
["                    2. Reduced lunch",null,null,null,null,null,null,null,null,null,null,null,null,"     Supplies and materials (nonfood)"]
["                    3. Reduced snack",null,null,null,null,null,null,"6400 Purchased property services",null,null,null,0,null,"     Food"]
["                    4. Paid breakfast",null,null,null,null,2.5,null,null,null,null,null,null,null,"     Management fee"]
["                    5. Paid lunch",null,null,null,null,4.5,null,null,null,null,null,null,null,"     Other"]
["                    6. Paid snack",null,null,null,null,null,null,null,null,null,null,null,null,"     Total  (must equal total of amounts on line 13 above)",null,null,{"$f":"SUM(Q33:Q38)","v":0}]
[]
["D.  Special milk program"]
["     Charge to children per ½ pint milk unit",null,null,0]
["     Number of ½ pint milk units served to children",null,null,0]
[null,null,null,null,null,null,null,null,"(1)","Includes food service fund revolving account cash balance of",null,null,null,200,"  at 7/1/24 or ",200,"  at 6/30/25, as applicable."]
[]
[]
[]
[null,null,null,null,null,null,null,{"$f":"IF(AND(SUM(B53:F55)=0,SUM(B57:F59)=0),IF(OR(B23>0,D23>0,E23>0,F23>0,B24>0,D24>0,E24>0,F24>0,B25>0,D25>0,E25>0,F25>0,B27>0,D27>0,E27>0,F27>0,B28>0,D28>0,E28>0,F28>0,B29>0,D29>0,E29>0,F29>0),\"Prior Year Number of Meals Served table is not complete. Add prior year Food Service AFR to C:\\SDFORMS\\ folder — OR — enter prior year meals served in the appropriate cells of the table.\",\" \"),\" \")","v":" "}]
[]
[]
["For comparison only - prior year number of meals served","Breakfasts",null,"Lunches/\nSuppers","A la carte","Snacks"]
["1. Served at district locations"]
["    a. Reimbursable meals only",{"$f":"'[4]Food Service AFR'!$B$23:$C$23","v":188814},null,{"$f":"'[4]Food Service AFR'!$D$23","v":353474},{"$f":"'[4]Food Service AFR'!$E$23","v":0},{"$f":"'[4]Food Service AFR'!$F$23","v":36121}]
["    b. Program adults/adult workers",{"$f":"'[4]Food Service AFR'!$B$24:$C$24","v":4525},null,{"$f":"'[4]Food Service AFR'!$D$24","v":3835},{"$f":"'[4]Food Service AFR'!$E$24","v":0},{"$f":"'[4]Food Service AFR'!$F$24","v":0}]
["    c. Other",{"$f":"'[4]Food Service AFR'!$B$25:$C$25","v":0},null,{"$f":"'[4]Food Service AFR'!$D$25","v":0},{"$f":"'[4]Food Service AFR'!$E$25","v":2266},{"$f":"'[4]Food Service AFR'!$F$25","v":0}]
["2. Served at other locations"]
["    a. Reimbursable meals only",{"$f":"'[4]Food Service AFR'!$B$27:$C$27","v":0},null,{"$f":"'[4]Food Service AFR'!$D$27","v":0},{"$f":"'[4]Food Service AFR'!$E$27","v":0},{"$f":"'[4]Food Service AFR'!$F$27","v":0}]
["    b. Program adults/adult workers",{"$f":"'[4]Food Service AFR'!$B$28:$C$28","v":0},null,{"$f":"'[4]Food Service AFR'!$D$28","v":0},{"$f":"'[4]Food Service AFR'!$E$28","v":0},{"$f":"'[4]Food Service AFR'!$F$28","v":0}]
["    c. Other",{"$f":"'[4]Food Service AFR'!$B$29:$C$29","v":0},null,{"$f":"'[4]Food Service AFR'!$D$29","v":0},{"$f":"'[4]Food Service AFR'!$E$29","v":0},{"$f":"'[4]Food Service AFR'!$F$29","v":0}]

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[null,null,null,null,null,null,"CTDS number",null,{"$f":"Cover!Q1","v":"070408000"},null,null,null,null,null,null,null,"General"]
["I certify that the Annual Financial Report of  _Osborn School_____  District, __Maricopa___",null,null,null,"Avg. Daily Membership",null,"2024",null,"2025",null,null,null,null,null,null,null,"Capital projects"]
["County, for fiscal year 2025 was approved by the Governing Board on  __october 14__, 2025,  and that the",null,null,null,null,"Attending",2185.4319999999998,null,2236.7150999999999,null,null,"Instructions",null,null,null,null,"Special revenue",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AB4=\"yes\",AB5=\"yes\"),\"yes\",\"\")","v":""}]
["complete Annual Financial Report may be reviewed by contacting _Lisa Nye  at the District Office,",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Debt service",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G3=\"\",I3=\"\",K21=\"\",K27=\"\",K28=\"\",K35=\"\",K39=\"\",K41=\"\",K46=\"\",K48=\"\",K50=\"\",K51=\"\",K54=\"\"),\"yes\",\"\")","v":""}]
["telephone _602-707-2002_, during normal business hours.",null,null,null,null,"2025 Tax Rates:","Primary",null,"Secondary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(B65<>0,K65=\"\"),AND(C65<>0,K65=\"\"),AND(D65<>0,K65=\"\"),AND(E65<>0,K65=\"\"),AND(G65<>0,K65=\"\"),AND(I65<>0,K65=\"\")),\"Yes\",\"\")","v":""}]
[null,null,null,null,null,null,{"$f":"PrimaryTaxRate","v":1.6629},null,{"$f":"SecondaryTaxRate","v":2.2355999999999998}]
["Rev. 8/25 Arizona Department of Education and Auditor General",null,"President of the Governing Board"]
[null,null,"Revenues ","Net other financing ","Budgeted expenditures",null,"Actual expenditures",null,null,null,"Fund types"]
[null,"Beginning",null,"sources and uses ",null,null,null,null,"Ending"]
["Fund/program","fund balance",null,"including transfers",null,null,null,null,"fund balance",null,null,"Additional fund balance reserve information \n(See fund balance reserve tab for more detail)"]
["Regular Education",null,null,null,{"$f":"F001P100TotBudgExp","v":17437270},null,{"$f":"F001P100TotActExp","v":14887197}]
["Special Education",null,null,null,{"$f":"F001P200TotBudgExp","v":4942000},null,{"$f":"F001P200TotActExp","v":4663236},null,null,null,null,-1,{"$f":"\"The District \"&IF('Fund Balance Reserve'!F35=\"Yes\",\"has\",\"does not have\")&\" a process or policy to establish a targeted fund balance reserve for FY 2025.\"","v":"The District has a process or policy to establish a targeted fund balance reserve for FY 2025."}]
["Pupil Transportation",null,null,null,{"$f":"F001P400TotBudgExp","v":1662000},null,{"$f":"F001P400","v":1546744}]
["Desegregation",null,null,null,{"$f":"F001P510TotBudgExp","v":0},null,{"$f":"F001P510","v":0}]
["Dropout Prevention Programs",null,null,null,{"$f":"F001P530TotBudgExp","v":0},null,{"$f":"F001P530TotActExp","v":0},null,null,null,null,-2,"The District's actual fund balance reserve for FY 2025 was:"]
["Joint Career & Tech. Ed. & Voc. Ed. Center",null,null,null,{"$f":"F001P540TotBudgExp","v":0},null,{"$f":"F001P540","v":0},null,null,null,null,null,{"$f":"'Fund Balance Reserve'!D50","v":4588401}]
["K-3 Reading Program",null,null,null,{"$f":"F001P550TotBudgExp","v":202490},null,{"$f":"F001P550TotActExp","v":190338}]
["Budget-controlled funds (A.R.S. §§15-304 and 15-977)"]
["Maintenance and Operation total",{"$f":"F001BegFunBal","v":3190226},{"$f":"F001TotRev","v":21759950},{"$f":"F001TransIn+F001OtherFinSources-F001OtherFinUses","v":0},{"$f":"F001TOTALBUDGEXP","v":24243760},null,{"$f":"F001TOTALEXP","v":21287515},null,{"$f":"B19+C19+D19-G19","v":3662661},null,"General"]
["Classroom Site Funds",{"$f":"'Page 3'!D21","v":3065705},{"$f":"'Page 3'!E21","v":2108991},null,{"$f":"'Page 3'!L21","v":5002721},null,{"$f":"'Page 3'!M21","v":1898330},null,{"$f":"B20+C20-G20","v":3276366},null,"Special revenue"]
["Unrestricted Capital Outlay",{"$f":"F610BegFunBal","v":5923583},{"$f":"F610TotRev","v":1700772},{"$f":"F610TransIn+F610OtherFinSources-F610OtherFinUses","v":0},{"$f":"F610TotBudgExp","v":6315445},null,{"$f":"F610TotActExp","v":1502075},null,{"$f":"B21+C21+D21-G21","v":6122280},null,"General"]
[]
["Adjacent Ways",{"$f":"F620BegFunBal","v":0},{"$f":"F620TotRev","v":0},{"$f":"F620TransfIn+F620OtherFinSources-F620OtherFinUses","v":0},{"$f":"F620BudgExp","v":0},null,{"$f":"F620TotExp","v":0},null,{"$f":"B23+C23+D23-G23","v":0},null,"Capital projects"]
["Federal projects",{"$f":"FedProjBegFunBal","v":1650840},{"$f":"FedProjActRev","v":6239101},{"$f":"FedProjTransf","v":-157123},{"$f":"FedProjTotBudgExp","v":10139045},null,{"$f":"FedProjTotActExp","v":6302444},null,{"$f":"B24+C24+D24-G24","v":1430374}]
["State projects",{"$f":"StateProjBegFunBal","v":553931},{"$f":"StateProjActRev","v":723157},{"$f":"StateProjOFSOFU","v":0},{"$f":"StateProjTotBudgExp","v":1260000},null,{"$f":"StateProjTotActExp","v":1016780},null,{"$f":"B25+C25+D25-G25","v":260308}]
["Cash-controlled funds (A.R.S. §15-304)"]
["Instructional Improvement",{"$f":"F020BegFunBal","v":197103},{"$f":"F020ActRev","v":172574},null,{"$f":"F020BudgExp","v":170000},null,{"$f":"F020ActExp","v":99033},null,{"$f":"B27+C27-G27","v":270644},null,"Special revenue"]
["Bond Building",{"$f":"F630BegFunBal","v":30218419},{"$f":"F630TotRev","v":0},{"$f":"F630BondIssuance+F630TransIn+F630OtherFinSources-F630OtherFinUses","v":0},{"$f":"[1]!F630TotalBudgFY","v":30000000},null,{"$f":"F630TotExp","v":2817925},null,{"$f":"B28+C28+D28-G28","v":27400494},null,"Capital projects"]
["Condemnation",{"$f":"F660BegFunBal","v":0},{"$f":"F660ActRev","v":0},{"$f":"F660Transf","v":0},{"$f":"F660BudgExp","v":0},null,{"$f":"F660ActExp","v":0},null,{"$f":"B29+C29+D29-G29","v":0},null,"Special revenue"]
["Energy and Water Savings",{"$f":"F665BegFunBal","v":69376},{"$f":"F665ActRev","v":0},{"$f":"F665Transf","v":0},{"$f":"F665BudgExp","v":70000},null,{"$f":"F665ActExp","v":0},null,{"$f":"B30+C30+D30-G30","v":69376},null,"General"]
["New School Facilities",{"$f":"F695BegFunBal","v":0},{"$f":"F695ActRev","v":0},null,{"$f":"F695BudgExp","v":0},null,{"$f":"F695ActExp","v":0},null,{"$f":"B31+C31-G31","v":0},null,"Capital projects"]
["County, City, and Town Grants",{"$f":"F050BegFunBal","v":0},{"$f":"F050ActRev","v":0},{"$f":"F050Transf","v":0},{"$f":"F050BudgExp","v":0},null,{"$f":"F050ActExp","v":0},null,0,null,"Special revenue"]
["English Language Learner",{"$f":"F071BegFunBal","v":0},{"$f":"F071ActRev","v":18949},{"$f":"F071OFSOFU","v":0},{"$f":"F071BudgExp","v":45000},null,{"$f":"F071ActExp","v":18949},null,{"$f":"B33+C33+D33-G33","v":0},null,"Special revenue"]
["Compensatory Instruction",{"$f":"F072BegFunBal","v":0},{"$f":"F072ActRev","v":0},{"$f":"F072OFSOFU","v":0},{"$f":"F072BudgExp","v":0},null,{"$f":"F072ActExp","v":0},null,{"$f":"B34+C34+D34-G34","v":0},null,"Special revenue"]
["School Plant Fund",{"$f":"F500BegFunBal","v":672738},{"$f":"F500ActRev","v":55798},{"$f":"F500Transf","v":130},{"$f":"F500BudgExp","v":766000},null,{"$f":"F500ActExp","v":0},null,728666,null,"General"]
["Food Service",{"$f":"FSBegFundBal","v":1371595},{"$f":"FSTotRev","v":2423490},{"$f":"FSTransferln-FSTransferOut-FSIndirectCost","v":-207537},{"$f":"FSBudgetExp","v":2750000},null,{"$f":"FSActExp","v":2224975},null,1362573,null,"Special revenue"]
["Civic Center",{"$f":"F515BegFunBal","v":207466},{"$f":"F515ActRev","v":112625},{"$f":"F515Transf","v":0},{"$f":"F515BudgExp","v":200000},null,{"$f":"F515ActExp","v":92969},null,227122,null,"Special revenue"]
["Community School",{"$f":"F520BegFunBal","v":49405},{"$f":"F520ActRev","v":557366},{"$f":"F520Transf","v":0},{"$f":"F520BudgExp","v":650000},null,{"$f":"F520ActExp","v":448212},null,158559,null,"Special revenue"]
["Auxiliary Operations",{"$f":"F525BegFunBal","v":24664},{"$f":"F525ActRev","v":9205},{"$f":"F525Transf","v":0},{"$f":"F525BudgExp","v":30000},null,{"$f":"F525ActExp","v":4098},null,29771,null,"General"]
["Extracurricular Activities Fees",{"$f":"F526BegFunBal","v":333992},{"$f":"F526ActRev","v":70381},{"$f":"F526Transf","v":0},{"$f":"F526BudgExp","v":370000},null,{"$f":"F526ActExp","v":84635},null,319738,null,"Special revenue"]
["Gifts and Donations ",{"$f":"F530BegFunBal","v":415843},{"$f":"F530ActRev","v":180009},{"$f":"F530Transf","v":0},{"$f":"F530BudgExp","v":500000},null,{"$f":"F530ActExp","v":169581},null,{"$f":"B41+C41+D41-G41","v":426271},null,"General"]
["Gifts and Donations—Capital",{"$f":"F650BegFunBal","v":0},{"$f":"F650ActRev","v":0},{"$f":"F650Transf","v":0},{"$f":"F650BudgExp","v":0},null,{"$f":"F650ActExp","v":0},null,{"$f":"B42+C42+D42-G42","v":0},null,"Capital projects"]
["Career & Technical Education Projects",{"$f":"F535BegFunBal","v":0},{"$f":"F535ActRev","v":0},{"$f":"F535Transf","v":0},{"$f":"F535BudgExp","v":0},null,{"$f":"F535ActExp","v":0},null,0,null,"Special revenue"]
["Fingerprint",{"$f":"F540BegFunBal","v":9987},{"$f":"F540ActRev","v":771},{"$f":"F540Transf","v":0},{"$f":"F540BudgExp","v":10500},null,{"$f":"F540ActExp","v":834},null,9924,null,"Special revenue"]
["School Opening",{"$f":"F545BegFunBal","v":0},{"$f":"F545ActRev","v":0},{"$f":"F545Transf","v":0},{"$f":"F545BudgExp","v":0},null,{"$f":"F545ActExp","v":0},null,0,null,"General"]
["Insurance Proceeds",{"$f":"F550BegFunBal","v":31394},{"$f":"F550ActRev","v":972},{"$f":"F550Transf","v":0},{"$f":"F550BudgExp","v":30500},null,{"$f":"F550ActExp","v":0},null,32366,null,"General"]
["Textbooks",{"$f":"F555BegFunBal","v":17586},{"$f":"F555ActRev","v":545},{"$f":"F555Transf","v":0},{"$f":"F555BudgExp","v":18000},null,{"$f":"F555ActExp","v":0},null,18131,null,"Special revenue"]
["Litigation Recovery",{"$f":"F565BegFunBal","v":27},{"$f":"F565ActRev","v":85},{"$f":"F565Transf","v":0},{"$f":"F565BudgExp","v":0},null,{"$f":"F565ActExp","v":0},null,112,null,"General"]
["Indirect Costs",{"$f":"F570BegFunBal","v":997389},{"$f":"F570ActRev","v":27574},{"$f":"F570Transf","v":364660},{"$f":"F570BudgExp","v":900000},null,{"$f":"F570ActExp","v":517938},null,871685,null,"General"]
["Unemployment Insurance",{"$f":"F575BegFunBal","v":24933},{"$f":"F575ActRev","v":772},{"$f":"F575Transf","v":0},{"$f":"F575BudgExp","v":30000},null,{"$f":"F575ActExp","v":3734},null,21971,null,"General"]
["Teacherage",{"$f":"F580BegFunBal","v":0},{"$f":"F580ActRev","v":0},{"$f":"F580Transf","v":0},{"$f":"F580BudgExp","v":0},null,{"$f":"F580ActExp","v":0},null,0,null,"Special revenue"]
["Insurance Refund",{"$f":"F585BegFunBal","v":7564},{"$f":"F585ActRev","v":234},{"$f":"F585Transf","v":0},{"$f":"F585BudgExp","v":7500},null,{"$f":"F585ActExp","v":0},null,7798,null,"Special revenue"]
["Grants and Gifts to Teachers",{"$f":"F590BegFunBal","v":0},{"$f":"F590ActRev","v":0},{"$f":"F590Transf","v":0},{"$f":"F590BudgExp","v":0},null,{"$f":"F590ActExp","v":0},null,0,null,"Special revenue"]
["Advertisement ",{"$f":"F595BegFunBal","v":0},{"$f":"F595ActRev","v":0},{"$f":"F595Transf","v":0},{"$f":"F595BudgExp","v":0},null,{"$f":"F595ActExp","v":0},null,0,null,"Special revenue"]
["Career Technical Education",{"$f":"F596BegFunBal","v":0},{"$f":"F596ActRev","v":0},{"$f":"F596Transf","v":0},{"$f":"F596BudgExp","v":0},null,{"$f":"F596ActExp","v":0},null,{"$f":"B55+C55+D55-G55","v":0},null,"Special revenue"]
["Arizona Industry Credentials Incentive",{"$f":"F597BegFunBal","v":0},{"$f":"F597ActRev","v":0},{"$f":"F597Transf","v":0},{"$f":"F597BudgExp","v":0},null,{"$f":"F597ActExp","v":0},null,{"$f":"B56+C56+D56-G56","v":0},null,"Special revenue"]
["Impact Aid Revenue Bond Building",{"$f":"F639BegFunBal","v":0},{"$f":"F639ActRev","v":0},{"$f":"F639Transf","v":0},{"$f":"F639BudgExp","v":0},null,{"$f":"F639ActExp","v":0},null,0,null,"Capital projects"]
["Debt Service",{"$f":"F700BegFunBal","v":49905},{"$f":"F700TotRev","v":9118114},{"$f":"F700BondIssuance+F700TransIn+F700OtherFinSources-F700OtherFinUses","v":0},{"$f":"'[1]Page 6'!$T$35","v":7822813},null,{"$f":"F700TotExp","v":7823813},null,1344206,null,"Debt service"]
["Emergency Deficiencies Correction",{"$f":"F686BegFunBal","v":0},{"$f":"F686ActRev","v":0},{"$f":"F686Transf","v":0},{"$f":"F686BudgExp","v":0},null,{"$f":"F686ActExp","v":0},null,{"$f":"B59+C59+D59-G59","v":0},null,"Capital projects"]
["Building Renewal Grant",{"$f":"F691BegFunBal","v":0},{"$f":"F691ActRev","v":0},{"$f":"F691Transf","v":0},{"$f":"F691BudgExp","v":0},null,{"$f":"F691ActExp","v":0},null,{"$f":"B60+C60+D60-G60","v":0},null,"Capital projects"]
["Impact Aid Rev. Bond Debt Service",{"$f":"F720BegFunBal","v":0},{"$f":"F720ActRev","v":0},{"$f":"F720Transf","v":0},{"$f":"F720BudgExp","v":0},null,{"$f":"F720ActExp","v":0},null,0,null,"Debt service"]
["Student Activities",{"$f":"F850BegFunBal","v":40460},{"$f":"F850ActRev","v":9902},{"$f":"F850Transf","v":0},{"$f":"F850BudgExp","v":40000},null,{"$f":"F850ActExp","v":11335},null,{"$f":"B62+C62-G62","v":39027},null,"Special revenue"]
["Employee Insurance Program Withholdings",{"$f":"F855BegFunBal","v":628215},{"$f":"F855ActRev","v":2551054},{"$f":"F855Transf","v":0},{"$f":"F855BudgExp","v":2500000},null,{"$f":"F855ActExp","v":2527278},null,{"$f":"B63+C63+D63-G63","v":651991}]
["State Income Tax Withholdings",{"$f":"F865BegFunBal","v":0},{"$f":"F865ActRev","v":0},{"$f":"F865Transf","v":0},{"$f":"F865BudgExp","v":0},null,{"$f":"F865ActExp","v":0},null,0]
["Other Funds ",{"$f":"OthBegFunBal","v":221142},{"$f":"OthActRev","v":5533},{"$f":"OthTransf","v":0},{"$f":"OthBudgExp","v":0},null,{"$f":"OthActExp","v":199745},null,{"$f":"B65+C65+D65-G65","v":26930},null,"Special revenue"]
["Permanent Fund",{"$f":"F750BegFunBal","v":0},{"$f":"F750ActRev","v":0},{"$f":"F750Transf","v":0},{"$f":"F750BudgExp","v":0},null,{"$f":"F750ActExp","v":0},null,0,null,"Permanent"]
["Trust and Custodial Funds",{"$f":"F800_849BegFunBal","v":0},{"$f":"F800_849ActRev","v":0},{"$f":"F800_849Transf","v":0},{"$f":"F800_849BudgExp","v":0},null,{"$f":"F800_849ActExp","v":0},null,0]
["Enterprise Funds",{"$f":"F900_949BegFunBal","v":0},{"$f":"F900_949ActRev","v":0},{"$f":"F900_949Transf","v":0},{"$f":"F900_949BudgExp","v":0},null,{"$f":"F900_949ActExp","v":0},null,0,null,"Enterprise"]
["Self-Insurance",{"$f":"SIBegFunBal","v":0},{"$f":"SIActRev","v":0},{"$f":"SITransf","v":0},{"$f":"SIBudgExp","v":0},null,{"$f":"SIActExp","v":0},null,0,null,"Internal services"]
["Intergovernmental Agreements",{"$f":"F955BegFunBal","v":0},{"$f":"F955ActRev","v":0},{"$f":"F955Transf","v":0},{"$f":"F955BudgExp","v":0},null,{"$f":"F955ActExp","v":0},null,0,null,"Internal services"]
["OPEB",{"$f":"OPEBBegFunBal","v":0},{"$f":"OPEBActRev","v":0},{"$f":"OPEBTransf","v":0},{"$f":"OPEBBudgExp","v":0},null,{"$f":"OPEBActExp","v":0},null,0,null,"Internal services"]
["Other Internal Service Fund",{"$f":"ISFOthBegFunBal","v":0},{"$f":"ISFOthActRev","v":0},{"$f":"ISFOthTransf","v":0},{"$f":"ISFOthBudgExp","v":0},null,{"$f":"ISFOthActExp","v":0},null,0,null,"Internal services"]

{"sheet":"Fund Balance Reserve","index":13,"n_rows":53,"n_cols":28,"rows_kept":53,"cut":false,"hidden":false,"merged":[[0,7,0,8],[5,16,6,16],[5,15,6,15],[5,13,6,13],[5,14,6,14],[4,2,4,16],[5,12,6,12],[5,2,5,4],[5,5,5,8],[5,9,5,11],[2,0,3,11],[5,0,5,1],[4,0,4,1],[11,0,11,1],[33,0,33,1],[42,4,42,9],[48,4,48,9],[52,1,56,9],[43,4,43,9],[44,4,44,9],[45,4,45,9],[46,4,46,9],[47,4,47,9],[38,4,38,9],[39,4,39,9],[40,4,40,9],[41,4,41,9],[23,0,23,1],[34,1,34,4]]}
[null,"District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,"County",{"$f":"Cover!J1","v":"Maricopa"},null,null,"CTDS number",{"$f":"CoverCTDS","v":"070408000"}]
[null,"Instructions"]
["This tab presents information on the amount and planned use of the District's fund balance reserves to increase transparency and provide decision-makers, other stakeholders, and the public more complete financial information. It also presents information about policies or guidelines used to establish target fund balance reserve amounts.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AB13=\"yes\",AB14=\"yes\",AB15=\"yes\",AB16=\"yes\",AB17=\"yes\",AB18=\"yes\",AB19=\"yes\",AB20=\"yes\",AB21=\"yes\",AB22=\"yes\",AB25=\"yes\",AB26=\"yes\",AB27=\"yes\",AB28=\"yes\",AB29=\"yes\",AB35=\"yes\",AB40=\"yes\",AB41=\"yes\",AB42=\"yes\",AB43=\"yes\",AB44=\"yes\",AB45=\"yes\",AB46=\"yes\",AB47=\"yes\",AB48=\"yes\",AB49=\"yes\",AB53=\"yes\"),\"yes\",\"\")","v":""}]
[]
[null,null,"Funds"]
["A. Ending fund balance amounts and planned uses",null,"General fund*",null,null,"Capital projects fund",null,null,null,"Special revenue funds",null,null,"Debt service funds","Permanent fund","Enterprise funds","Internal service funds","Total all funds"]
[null,null,"Maintenance and Operations fund","Unrestricted Capital Outlay Fund \n(if included in the general fund)","Other funds reported in the general fund","Unrestricted Capital Outlay Fund (if not included in the general fund)","Bond Building Funds","Adjacent Ways Fund","Other capital projects funds","Classroom Site Fund","Federal and state grants","Other special revenue funds"]
["Prior year ending fund balance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
["1.","Ending fund balance reported in FY 2024 AFR",{"$f":"Summary!B19","v":3190226},{"$f":"IF(Summary!K21=\"General\",Summary!B21,0)","v":5923583},{"$f":"IF(Summary!K20=\"General\",Summary!B20,0)+IF(Summary!K23=\"General\",Summary!B23,0)+SUMIF(Summary!K27:K65,\"General\",Summary!B27:B65)+SUMIF('Page 5'!K9:K28,\"General\",'Page 5'!E9:E28)+SUMIF('Page 5'!K36:K45,\"General\",'Page 5'!E36:E45)","v":2779166},{"$f":"IF(Summary!K21=\"Capital Projects\",Summary!B21,0)","v":0},{"$f":"SUMIF(Summary!K28:K28,\"Capital Projects\",Summary!B28:B28)+SUMIF(Summary!K57:K57,\"Capital Projects\",Summary!B57:B57)","v":30218419},{"$f":"SUMIF(Summary!K23:K23,\"Capital Projects\",Summary!B23:B23)","v":0},{"$f":"SUMIF(Summary!K20,\"Capital Projects\",Summary!B20)+SUMIF(Summary!K27,\"Capital Projects\",Summary!B27)+SUMIF(Summary!K29:K56,\"Capital Projects\",Summary!B29:B56)+SUMIF(Summary!K58:K65,\"Capital Projects\",Summary!B58:B65)+SUMIF('Page 5'!K9:K28,\"Capital Projects\",'Page 5'!E9:E28)+SUMIF('Page 5'!K36:K45,\"Capital Projects\",'Page 5'!E36:E45)","v":0},{"$f":"SUMIF(Summary!K20,\"Special Revenue\",Summary!B20)","v":3065705},{"$f":"SUMIF('Page 5'!K9:K28,\"Special Revenue\",'Page 5'!E9:E28)+SUMIF('Page 5'!K36:K45,\"Special Revenue\",'Page 5'!E36:E45)","v":1661969},{"$f":"SUMIF(Summary!K21:K65,\"Special Revenue\",Summary!B21:B65)","v":2456300},{"$f":"SUMIF(Summary!K20:K65,\"Debt Service\",Summary!B20:B65)+SUMIF('Page 5'!K9:K28,\"Debt Service\",'Page 5'!E9:E28)+SUMIF('Page 5'!K36:K45,\"Debt Service\",'Page 5'!E36:E45)","v":49905},{"$f":"Summary!B66","v":0},{"$f":"Summary!B68","v":0},{"$f":"SUM(Summary!B69:'Summary'!B72)","v":0},{"$f":"SUM(C9:P9)","v":49345273},null,null,null,null,null,null,null,null,null,null,"No"]
["Current year ending fund balance"]
["2.","Total FY 2025 ending fund balance",{"$f":"Summary!I19","v":3662661},{"$f":"IF(Summary!K21=\"General\",Summary!I21,0)","v":6122280},{"$f":"IF(Summary!K20=\"General\",Summary!I20,0)+IF(Summary!K23=\"General\",Summary!I23,0)+SUMIF(Summary!K27:K65,\"General\",Summary!I27:I65)+SUMIF('Page 5'!K9:K28,\"General\",'Page 5'!J9:J28)+SUMIF('Page 5'!K36:K45,\"General\",'Page 5'!J36:J45)","v":2782156},{"$f":"IF(Summary!K21=\"Capital Projects\",Summary!I21,0)","v":0},{"$f":"SUMIF(Summary!K28:K28,\"Capital Projects\",Summary!I28:I28)+SUMIF(Summary!K57:K57,\"Capital Projects\",Summary!I57:I57)","v":27400494},{"$f":"SUMIF(Summary!K23:K23,\"Capital Projects\",Summary!I23:I23)","v":0},{"$f":"SUMIF(Summary!K20,\"Capital Projects\",Summary!I20)+SUMIF(Summary!K27,\"Capital Projects\",Summary!I27)+SUMIF(Summary!K29:K56,\"Capital Projects\",Summary!I29:I56)+SUMIF(Summary!K58:K65,\"Capital Projects\",Summary!I58:I65)+SUMIF('Page 5'!K9:K28,\"Capital Projects\",'Page 5'!J9:J28)+SUMIF('Page 5'!K36:K45,\"Capital Projects\",'Page 5'!J36:J45)","v":0},{"$f":"SUMIF(Summary!K20,\"Special Revenue\",Summary!I20)","v":3276366},{"$f":"SUMIF('Page 5'!K9:K28,\"Special Revenue\",'Page 5'!J9:J28)+SUMIF('Page 5'!K36:K45,\"Special Revenue\",'Page 5'!J36:J45)","v":1088744},{"$f":"SUMIF(Summary!K21:K65,\"Special Revenue\",Summary!I21:I65)","v":2440446},{"$f":"SUMIF(Summary!K20:K65,\"Debt Service\",Summary!I20:I65)+SUMIF('Page 5'!K9:K28,\"Debt Service\",'Page 5'!J9:J28)+SUMIF('Page 5'!K36:K45,\"Debt Service\",'Page 5'!J36:J45)","v":1344206},{"$f":"Summary!I66","v":0},{"$f":"Summary!I68","v":0},{"$f":"SUM(Summary!I69:'Summary'!I72)","v":0},{"$f":"SUM(C11:P11)","v":48117353}]
["FY 2025 ending fund balance details:"]
["3.a","Fund deficit",0,".",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C13:P13)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C13=\"\",D13=\"\",E13=\"\",F13=\"\",G13=\"\",H13=\"\",I13=\"\",J13=\"\",K13=\"\",L13=\"\",M13=\"\",N13=\"\",O13=\"\",P13=\"\"),\"yes\",\"\")","v":""}]
["3.b","Fund balance exceeding budget capacity in budget-controlled funds",706416,1308910,null,0,null,0,null,171975,0,null,null,null,null,null,{"$f":"SUM(C14:P14)","v":2187301},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C14=\"\",D14=\"\",F14=\"\",H14=\"\",J14=\"\",K14=\"\"),\"yes\",\"\")","v":""}]
["3.c","Planned to be spent in FY 2026 to support budgeted spending",750000,2500000,400000,0,17400494,0,0,1000000,1088744,500000,null,0,0,0,23639238,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C15=\"\",D15=\"\",E15=\"\",F15=\"\",G15=\"\",H15=\"\",I15=\"\",J15=\"\",K15=\"\",L15=\"\",N15=\"\",O15=\"\",P15=\"\"),\"yes\",\"\")","v":""}]
["3.d","Maintained for debt retirement after FY 2026",null,null,null,null,null,null,null,null,null,0,1344206,0,0,0,1344206,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(L16=\"\",M16=\"\",N16=\"\",O16=\"\",P16=\"\"),\"yes\",\"\")","v":""}]
["3.e","Maintained for capital projects after FY 2026",null,2313370,0,0,10000000,0,0,0,0,670000,null,0,0,0,12983370,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(D17=\"\",E17=\"\",F17=\"\",G17=\"\",H17=\"\",I17=\"\",J17=\"\",K17=\"\",L17=\"\",N17=\"\",O17=\"\",P17=\"\"),\"yes\",\"\")","v":""}]
["3.f","Maintained for retirement contributions after FY2026",0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C18=\"\",D18=\"\",E18=\"\",F18=\"\",G18=\"\",H18=\"\",I18=\"\",J18=\"\",K18=\"\",L18=\"\",N18=\"\",O18=\"\",P18=\"\"),\"yes\",\"\")","v":""}]
["3.g","Maintained for self-insurance or OPEB after FY 2026",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(P19=\"\"),\"yes\",\"\")","v":""}]
["3.h","Maintained for future financial stability",2206245,0,2382156,0,0,0,0,2104391,0,1231419,null,0,0,0,7924211,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C20=\"\",D20=\"\",E20=\"\",F20=\"\",G20=\"\",H20=\"\",I20=\"\",J20=\"\",K20=\"\",L20=\"\",N20=\"\",O20=\"\",P20=\"\"),\"yes\",\"\")","v":""}]
["3.i","other purposes (Specify)",0,0,0,0,0,0,0,0,0,39027,null,0,0,0,39027,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C21=\"\",D21=\"\",E21=\"\",F21=\"\",G21=\"\",H21=\"\",I21=\"\",J21=\"\",K21=\"\",L21=\"\",N21=\"\",O21=\"\",P21=\"\"),\"yes\",\"\")","v":""}]
["3.j","other purposes (Specify)",0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C22=\"\",D22=\"\",E22=\"\",F22=\"\",G22=\"\",H22=\"\",I22=\"\",J22=\"\",K22=\"\",L22=\"\",N22=\"\",O22=\"\",P22=\"\"),\"yes\",\"\")","v":""}]
["3.k","Total FY 2025 ending fund balance",{"$f":"IF(ROUND(SUM(C13:C22),0)=ROUND(C11,0),SUM(C13:C22),\"Must equal line 2\")","v":3662661},{"$f":"IF(ROUND(SUM(D13:D22),0)=ROUND(D11,0),SUM(D13:D22),\"Must equal line 2\")","v":6122280},2782156,0,27400494,0,{"$f":"IF(ROUND(SUM(I13:I22),0)=ROUND(I11,0),SUM(I13:I22),\"Must equal line 2\")","v":0},{"$f":"IF(ROUND(SUM(J13:J22),0)=ROUND(J11,0),SUM(J13:J22),\"Must equal line 2\")","v":3276366},1088744,2440446,1344206,0,0,{"$f":"IF(ROUND(SUM(P13:P22),0)=ROUND(P11,0),SUM(P13:P22),\"Must equal line 2\")","v":0},48117353]
["FY 2025 ending fund balance classification"]
["4.a","Nonspendable ",0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C25:P25)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C25=\"\",D25=\"\",E25=\"\",F25=\"\",G25=\"\",H25=\"\",I25=\"\",J25=\"\",K25=\"\",L25=\"\",M25=\"\",N25=\"\",O25=\"\",P25=\"\"),\"yes\",\"\")","v":""}]
["4.b","Restricted",706416,1308910,0,0,27400494,0,0,3276366,1088744,1500000,1344206,0,0,0,{"$f":"SUM(C26:P26)","v":36625136},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C26=\"\",D26=\"\",E26=\"\",F26=\"\",G26=\"\",H26=\"\",I26=\"\",J26=\"\",K26=\"\",L26=\"\",M26=\"\",N26=\"\",O26=\"\",P26=\"\"),\"yes\",\"\")","v":""}]
["4.c","Committed",2206245,3453908,0,0,0,0,0,0,0,0,0,0,0,0,5660153,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C27=\"\",D27=\"\",E27=\"\",F27=\"\",G27=\"\",H27=\"\",I27=\"\",J27=\"\",K27=\"\",L27=\"\",M27=\"\",N27=\"\",O27=\"\",P27=\"\"),\"yes\",\"\")","v":""}]
["4.d","Assigned",750000,{"$f":"D11-D25-D26-D27","v":1359462},2782156,0,0,0,0,0,0,700000,0,0,0,0,5591618,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C28=\"\",D28=\"\",E28=\"\",F28=\"\",G28=\"\",H28=\"\",I28=\"\",J28=\"\",K28=\"\",L28=\"\",M28=\"\",N28=\"\",O28=\"\",P28=\"\"),\"yes\",\"\")","v":""}]
["4.e","Unassigned",0,0,0,0,0,0,0,0,0,240446,0,0,0,0,240446,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(C29=\"\",D29=\"\",E29=\"\",F29=\"\",G29=\"\",H29=\"\",I29=\"\",J29=\"\",K29=\"\",L29=\"\",M29=\"\",N29=\"\",O29=\"\",P29=\"\"),\"yes\",\"\")","v":""}]
["4.f","Total (amount must agree to line 3.k above)",{"$f":"IF(ROUND(SUM(C25:C29),0)=ROUND(C23,0),SUM(C25:C29),\"Must equal line 3.k\")","v":3662661},{"$f":"IF(ROUND(SUM(D25:D29),0)=ROUND(D23,0),SUM(D25:D29),\"Must equal line 3.k\")","v":6122280},2782156,0,27400494,0,0,{"$f":"IF(ROUND(SUM(J25:J29),0)=ROUND(J23,0),SUM(J25:J29),\"Must equal line 3.k\")","v":3276366},1088744,2440446,1344206,0,0,{"$f":"IF(ROUND(SUM(P25:P29),0)=ROUND(P23,0),SUM(P25:P29),\"Must equal line 3.k\")","v":0},48117353]
[]
["*See the Summary tab, column K, and page 5, column K, to identify which funds are included in the General, Capital Projects, and Special Revenue, and Other Funds columns on this page."]
[]
["B. Fund balance reserve process or policy ",null,null,null,null,null,"Governing Board \npolicy number \n(N/A if no adopted \npolicy exists):"]
["1.","Does the District have a process or policy it follows to establish a targeted (goal) fund balance reserve level that the District is working to maintain each year? (yes or no in cell F28) If the District has an adopted governing board policy, enter the policy number in the box provided (cell G28).",null,null,null,"Yes","DCA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F35=\"Yes\",IF(G35=\"\",\"yes\",\"\"),IF(F35=\"No\",\"\",\"yes\"))","v":""}]
[]
["If question 1 was answered yes, complete the table below to describe the District's specific FY 2025 targeted and actual fund balance reserve amounts and methods used to establish those targeted fund balance reserve amounts. Type \"n/a\" in any unused cells to clear orange shading."]
[]
["2.","Fund(s) ","Targeted FY 2025 fund balance reserve amount(s) ","Actual FY 2025 fund balance reserve amount(s)"," Method used to establish a targeted fund balance reserve amount"]
[null,"General Fund - The District will strive to maintain at a minimum, an unrestricted GAAP fund balance of seventeen percent (17%) of expenditures in its General Fund.  On a budgetary basis, the District will maintain a minimum fund balance of seventeen percent (17%) of Maintenance and Operations expenditures.",{"$f":"26012219*0.17","v":4422077.2300000004},4588401,"In establishing the minimum unrestricted General Fund balance level, the District has considered the following:\nA.  Historical volatility of its revenues and expenditures throughout economic cycles;\nB.  Potential loss of its Maintenance and Operations Override;\nC.  Exposure to significant one-time outlays;\nD.  The potential drain upon the General Fund from other funds and the availability of resources in other funds; and\nE.  The potential impact on the District's credit rating and corresponding increased costs of capital.  In the event of delays or deferrals of state and local revenues, the minimum reserve level is sufficient to cover two (2) months of payroll expenditures and normal operating costs.                                ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$35=\"Yes\",IF(OR(B40=\"\",C40=\"\",D40=\"\",E40=\"\"),\"yes\",\"\"),\"\")","v":""}]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"na",0,0,"na",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Total: ",{"$f":"SUM(C40:C49)","v":4422077},{"$f":"SUM(D40:D49)","v":4588401}]
[]
["3.","The District plans to take the following actions related to its ending fund balance in FY 2026 and thereafter:"]
[null,"The fund balance will be used first ahead of other revenues toward FY2025 expenditures.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F35=\"Yes\",IF(B53=\"\",\"yes\",\"\"),\"\")","v":""}]

{"sheet":"Supplement","index":14,"n_rows":43,"n_cols":15,"rows_kept":43,"cut":false,"hidden":false,"merged":[[0,1,0,5],[0,12,0,13],[0,7,0,9],[3,0,3,13],[42,0,42,1],[31,3,32,3],[31,13,32,13],[33,3,34,3],[25,0,25,1],[14,3,15,3],[2,0,2,13],[16,3,17,3],[33,13,34,13],[7,0,7,2],[16,13,17,13],[14,13,15,13]]}
["District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,null,null,null,"County",{"$f":"County","v":"Maricopa"},null,null,null,"CTDS number",{"$f":"Cover!Q1","v":"070408000"}]
[]
["Supplement to School District Annual Financial Report for districts that incurred expenditures for"]
["English Language Learners (A.R.S. §§15-756.04 and 15-756.11)"]
[]
[null,null,null,null,null,null,null,"Purchased",null,null,null,"Total expenditures"]
[null,null,null,"Beginning ",null,null,"Employee","services",null,null,null,null,null,"Ending"]
["Revenue object codes/expenditure function codes",null,null,"Fund","Actual ","Salaries","benefits","6300, 6400,","Supplies","Property","Other","Budget","Actual ","Fund"]
[null,null,null,"Balance","revenues","6100","6200","6500","6600","6700","6800",null,null,"Balance"]
["English Language Learner Fund 071"]
["Revenues "]
["        3200 Restricted revenue from state sources",null,"1.",null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!J2:J100000,\"32??\"))","v":18949},null,null,null,null,null,null,null,null,null,"1."]
["        Investment income and other revenues",null,"2.",null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!J2:J100000,\"15??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!J2:J100000,\"198?\"))","v":0},null,null,null,null,null,null,null,null,null,"2."]
["Total revenues (lines 1 and 2)",null,"3.",null,{"$f":"IF(SUM(E12:E13)=F071ActRev,SUM(E12:E13),\"Check Page 6, cell E9\")","v":18949},null,null,null,null,null,null,null,null,null,"3."]
["Expenditures"]
["   1000 Instruction",null,"4.",null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"61??\")","v":16667},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"62??\")+1","v":2282},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"1???\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M8","v":45000},{"$f":"SUM(F16:K16)","v":18949},null,"4."]
["   2000 Support services",null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["      2100 Students",null,"5.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"21??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"21??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"21??\",'Accounting Data'!J$2:J$100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"21??\",'Accounting Data'!J$2:J$100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"21??\",'Accounting Data'!J$2:J$100000,\"68??\")","v":0},{"$f":"[1]Supplement!M10","v":0},{"$f":"SUM(F18:K18)","v":0},null,"5."]
["      2200 Instructional staff",null,"6.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"22??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"22??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"22??\",'Accounting Data'!J$2:J$100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"22??\",'Accounting Data'!J$2:J$100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"22??\",'Accounting Data'!J$2:J$100000,\"68??\")","v":0},{"$f":"[1]Supplement!M11","v":0},{"$f":"SUM(F19:K19)","v":0},null,"6."]
["      2300 General administration",null,"7.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"23??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"23??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"23??\",'Accounting Data'!J$2:J$100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"23??\",'Accounting Data'!J$2:J$100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"23??\",'Accounting Data'!J$2:J$100000,\"68??\")","v":0},{"$f":"[1]Supplement!M12","v":0},{"$f":"SUM(F20:K20)","v":0},null,"7."]
["      2400 School administration",null,"8.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"24??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"24??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"24??\",'Accounting Data'!J$2:J$100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"24??\",'Accounting Data'!J$2:J$100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"24??\",'Accounting Data'!J$2:J$100000,\"68??\")","v":0},{"$f":"[1]Supplement!M13","v":0},0,null,"8."]
["      2500 Central services",null,"9.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"25??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"25??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"25??\",'Accounting Data'!J$2:J$100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"25??\",'Accounting Data'!J$2:J$100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"25??\",'Accounting Data'!J$2:J$100000,\"68??\")","v":0},{"$f":"[1]Supplement!M14","v":0},0,null,"9."]
["      2600 Operation & maintenance of plant",null,"10.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"26??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"26??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"26??\",'Accounting Data'!J$2:J$100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"26??\",'Accounting Data'!J$2:J$100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"26??\",'Accounting Data'!J$2:J$100000,\"68??\")","v":0},{"$f":"[1]Supplement!M15","v":0},0,null,"10."]
["      2700 Student transportation ",null,"11.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"27??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"27??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"27??\",'Accounting Data'!J$2:J$100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"27??\",'Accounting Data'!J$2:J$100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"27??\",'Accounting Data'!J$2:J$100000,\"68??\")","v":0},{"$f":"[1]Supplement!M16","v":0},0,null,"11."]
["      2900 Other",null,"12.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"29??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"29??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"071\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"29??\",'Accounting Data'!J$2:J$100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"29??\",'Accounting Data'!J$2:J$100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"071\",'Accounting Data'!I$2:I$100000,\"29??\",'Accounting Data'!J$2:J$100000,\"68??\")","v":0},{"$f":"[1]Supplement!M17","v":0},0,null,"12."]
["Total (must agree with the AFR page 6, line 3)",null,"13.","BFB071SEI3",{"$f":"E14","v":18949},{"$f":"F16+SUM(F18:F25)","v":16667},2282,0,0,0,0,{"$f":"L16+L18+SUM(L19:L25)","v":45000},{"$f":"M16+M18+SUM(M19:M25)","v":18949},"SEIFUNDENDING","13."]
["Compensatory Instruction Fund 072"]
["Revenues "]
["        3200 Restricted revenue from state sources",null,"14.",null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!J2:J100000,\"32??\"))","v":0},null,null,null,null,null,null,null,null,null,"14"]
["        Investment income and other revenues",null,"15.",null,{"$f":"-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!J2:J100000,\"15??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!J2:J100000,\"198?\"))","v":0},null,null,null,null,null,null,null,null,null,"15."]
["Total revenues (lines 14 and 15)",null,"16.",null,{"$f":"IF(SUM(E29:E30)=F072ActRev,SUM(E29:E30),\"Check Page 6, cell E10\")","v":0},null,null,null,null,null,null,null,null,null,"16."]
["Expenditures"]
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["   2000 Support services",null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["      2100 Students",null,"18.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"21??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"21??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"21??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M22","v":0},{"$f":"SUM(F35:K35)","v":0},null,"18."]
["      2200 Instructional staff",null,"19.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"22??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"22??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"22??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M23","v":0},{"$f":"SUM(F36:K36)","v":0},null,"19."]
["      2300 General administration",null,"20.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"23??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"23??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M24","v":0},{"$f":"SUM(F37:K37)","v":0},null,"20."]
["      2400 School administration",null,"21.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"24??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"24??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"24??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M25","v":0},0,null,"21."]
["      2500 Central services",null,"22.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"25??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"25??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M26","v":0},0,null,"22."]
["      2600 Operation & maintenance of plant",null,"23.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"26??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"26??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M27","v":0},0,null,"23."]
["      2700 Student transportation ",null,"24.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"27??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"27??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M28","v":0},0,null,"24."]
["      2900 Other",null,"25.",null,null,{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"29??\",'Accounting Data'!J$2:J$100000,\"61??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C$2:C$100000,'Accounting Data'!E$2:E$100000,\"072\",'Accounting Data'!I$2:I$100000,\"29??\",'Accounting Data'!J$2:J$100000,\"62??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"63??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"64??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"65??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"66??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"67??\")","v":0},{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"072\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"68??\")","v":0},{"$f":"[1]Supplement!M29","v":0},0,null,"25."]
["Total (must agree with the AFR page 6, line 4)",null,"26.","COMPINSBFB",{"$f":"E31","v":0},{"$f":"F33+SUM(F35:F42)","v":0},0,0,0,0,0,{"$f":"L33+L35+SUM(L36:L42)","v":0},{"$f":"M33+M35+SUM(M36:M42)","v":0},"COMPINSFUNDENDING","26."]

{"sheet":"Coding Errors","index":15,"n_rows":99,"n_cols":30,"rows_kept":99,"cut":false,"hidden":false,"merged":[[2,1,3,6],[5,1,6,6],[8,1,9,6],[11,1,12,6],[13,5,13,6]]}
[null,"District name",{"$f":"CoverDistrictName","v":"Osborn Elementary School District"},null,"County",{"$f":"County","v":"Maricopa"},null,"CTDS number",{"$f":"CoverCTDS","v":"070408000"}]
[]
[null,"This page identifies coding errors noted in the district's accounting records. The formulas on pages 1 through 4 and 9 will not include these miscoded amounts. Miscodings are identified in column G and must be corrected, other than issues related to rounding error (i.e., amounts generally less than $10), before submitting the AFR."]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"After corrections have been made in the accounting records, districts should upload the corrected version of their accounting records into the Accounting Data tab. Districts may use a new copy of the AFR file or should follow step 18 in the \"Checking and copying your data to the AFR file\" section of the Data Uploading Instructions (linked below). "]
[]
[null,"Data Uploading Instructions",null,null,null,"USFR Chart of Accounts"]
[]
[]
[null,"Revenue object code corrections needed for accurate reporting on page 1",null,null,null,null,{"$f":"IF(SUM(G20:G27)>100,\"Miscoding identified below\",\"\")","v":""}]
[]
[null,"Issue","Fund","Program","Function","Object","Identified miscoding amount"]
["1.","Federal revenues are not allowed in fund 610","610",null,null,"4000-4999",{"$f":"-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"610\",'Accounting Data'!$J$2:$J$100000,\"4???\"))","v":0},"1."]
["2.","County revenues are not allowed in fund 620","620",null,null,"2000-2999",{"$f":"-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"620\",'Accounting Data'!$J$2:$J$100000,\"2???\"))","v":0},"2."]
["3.","State revenues are not allowed in fund 620","620",null,null,"3000-3999",{"$f":"-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"620\",'Accounting Data'!$J$2:$J$100000,\"3???\"))","v":0},"3."]
["4.","Federal revenues are not allowed in fund 620","620",null,null,"4000-4999",{"$f":"-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"620\",'Accounting Data'!$J$2:$J$100000,\"4???\"))","v":0},"4."]
["5.","County revenues are not allowed in fund 630","630",null,null,"2000-2999",{"$f":"-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"630\",'Accounting Data'!$J$2:$J$100000,\"2???\"))","v":0},"5."]
["6.","State revenues are not allowed in fund 630","630",null,null,"3000-3999",{"$f":"-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"630\",'Accounting Data'!$J$2:$J$100000,\"3???\"))","v":0},"6."]
["7.","Federal revenues are not allowed in fund 630","630",null,null,"4000-4999",{"$f":"-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"630\",'Accounting Data'!$J$2:$J$100000,\"4???\"))","v":0},"7."]
["8.","County revenues are not allowed in fund 700","700",null,null,"2000-2999",{"$f":"-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"700\",'Accounting Data'!$J$2:$J$100000,\"2???\"))","v":0},"8."]
[]
[null,"Maintenance and Operations Fund corrections needed for accurate reporting on page 2",null,null,null,null,{"$f":"IF(SUM(G32:G40)>100,\"Miscoding identified below\",\"\")","v":""}]
[]
[null,"Issue","Fund","Program","Function","Object","Identified miscoding amount"]
["9.","Do not use program codes 000-099","001","000-099",null,"6100-6899",{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"001\",'Accounting Data'!$H$2:$H$100000,\"0??\",'Accounting Data'!$J$2:$J$100000,\"6???\")-SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"001\",'Accounting Data'!$H$2:$H$100000,\"0??\",'Accounting Data'!$J$2:$J$100000,\"69??\")","v":0},"9."]
["10.","Expenditures in function 2700 not coded to programs 400, 513","001","100-399, 500-512, 514-999","2700-2799","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C65535,'Accounting Data'!E2:E65535,\"001\",'Accounting Data'!I2:I65535,\"27??\",'Accounting Data'!J2:J65535,\"6???\")-SUMIFS('Accounting Data'!C2:C65535,'Accounting Data'!E2:E65535,\"001\",'Accounting Data'!I2:I65535,\"27??\",'Accounting Data'!J2:J65535,\"69??\"))-(SUMIFS('Accounting Data'!C2:C65535,'Accounting Data'!E2:E65535,\"001\",'Accounting Data'!H2:H65535,\"4??\",'Accounting Data'!I2:I65535,\"27??\",'Accounting Data'!J2:J65535,\"6???\")-SUMIFS('Accounting Data'!C2:C65535,'Accounting Data'!E2:E65535,\"001\",'Accounting Data'!H2:H65535,\"4??\",'Accounting Data'!I2:I65535,\"27??\",'Accounting Data'!J2:J65535,\"69??\"))-(SUMIFS('Accounting Data'!C2:C65535,'Accounting Data'!E2:E65535,\"001\",'Accounting Data'!H2:H65535,\"51?\",'Accounting Data'!I2:I65535,\"27??\",'Accounting Data'!J2:J65535,\"6???\")-SUMIFS('Accounting Data'!C2:C65535,'Accounting Data'!E2:E65535,\"001\",'Accounting Data'!H2:H65535,\"51?\",'Accounting Data'!I2:I65535,\"27??\",'Accounting Data'!J2:J65535,\"69??\"))","v":0},"10."]
["11.","Expenditures coded to unallowable 500 range programs","001","500-510, 520-529, 540-549, 560-599",null,"6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"5??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"5??\",'Accounting Data'!J2:J100000,\"69??\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"51?\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"51?\",'Accounting Data'!J2:J100000,\"69??\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"53?\",'Accounting Data'!J2:J100000,\"69??\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"55?\",'Accounting Data'!J2:J100000,\"69??\"))","v":0},"11."]
["12.","Expenditures coded to unallowable 600 range programs","001","600-609, 640-699",null,"6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"6??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"6??\",'Accounting Data'!J2:J100000,\"69??\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"61?\",'Accounting Data'!J2:J100000,\"69??\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"62?\",'Accounting Data'!J2:J100000,\"69??\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!H2:H100000,\"63?\",'Accounting Data'!J2:J100000,\"69??\"))","v":0},"12."]
[]
["13.","Function 4000 not allowed in fund 001","001",null,"4000-4999","6100-6899",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"69??\")","v":0},"13."]
["14.","Function 5000 not allowed in fund 001","001",null,"5000-5999","6100-6899",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"69??\")","v":0},"14."]
[]
["15.","Expenditures for object 6700 are not allowed in fund 001","001",null,null,"6700-6799",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"001\",'Accounting Data'!J2:J100000,\"67??\")","v":0},"15."]
[]
[null,"Classroom Site Fund corrections needed for accurate reporting on page 3",null,null,null,null,{"$f":"IF(SUM(G45:G52)>100,\"Miscoding identified below\",\"\")","v":""}]
[]
[null,"Issue","Fund","Program","Function","Object","Identified miscoding amount"]
["16.","Unallowable revenues coded to fund 010","010",null,null,"1000-1499, 1600-1979,\n2000-2999, 4000-4999",{"$f":"-(SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!J2:J100000,{\"10??\",\"11??\",\"12??\",\"13??\",\"14??\",\"16??\",\"17??\",\"18??\",\"190?\",\"191?\",\"192?\",\"193?\",\"194?\",\"195?\",\"196?\",\"197?\",\"2???\",\"4???\"})))","v":0},"16."]
["17.","Function 2300 should only be coded to object 652X","010",null,"2300","6000-6519, 6530-6800",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"652?\")","v":0},"17."]
["18.","Object 6100 should not be coded to function codes 2300-3200 and 3400-5000","010",null,"2300-3200, 3400-5000","6100",{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,{\"23??\",\"24??\",\"25??\",\"26??\",\"27??\",\"28??\",\"29??\",\"30??\",\"31??\",\"32??\",\"34??\",\"35??\",\"36??\",\"37??\",\"38??\",\"39??\",\"4???\",\"5???\"},'Accounting Data'!J2:J100000,\"61??\"))","v":0},"18."]
["19.","Object 6200 should not be coded to function codes 2300-3200 and 3400-5000","010",null,"2300-3200, 3400-5000","6200",{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,{\"23??\",\"24??\",\"25??\",\"26??\",\"27??\",\"28??\",\"29??\",\"30??\",\"31??\",\"32??\",\"34??\",\"35??\",\"36??\",\"37??\",\"38??\",\"39??\",\"4???\",\"5???\"},'Accounting Data'!J2:J100000,\"62??\"))","v":0},"19."]
["20.","Object 6300,6400,6500 should not be coded to function codes 2400-3200 and 3400-5000","010",null,"2400-3200, 3400-5000","6300, 6400, 6500",{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,{\"24??\",\"25??\",\"26??\",\"27??\",\"28??\",\"29??\",\"30??\",\"31??\",\"32??\",\"34??\",\"35??\",\"36??\",\"37??\",\"38??\",\"39??\",\"4???\",\"5???\"},'Accounting Data'!J2:J100000,\"63??\"))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,{\"24??\",\"25??\",\"26??\",\"27??\",\"28??\",\"29??\",\"30??\",\"31??\",\"32??\",\"34??\",\"35??\",\"36??\",\"37??\",\"38??\",\"39??\",\"4???\",\"5???\"},'Accounting Data'!J2:J100000,\"64??\"))+SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,{\"24??\",\"25??\",\"26??\",\"27??\",\"28??\",\"29??\",\"30??\",\"31??\",\"32??\",\"34??\",\"35??\",\"36??\",\"37??\",\"38??\",\"39??\",\"4???\",\"5???\"},'Accounting Data'!J2:J100000,\"65??\"))","v":0},"20.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"26??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"29??\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"4???\",'Accounting Data'!J2:J100000,\"65??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"65??\")","v":0}]
["21.","Object 6600 should not be coded to function codes 2300-5000","010",null,"2300-5000","6600",{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,{\"23??\",\"24??\",\"25??\",\"26??\",\"27??\",\"28??\",\"29??\",\"3???\",\"4???\",\"5???\"},'Accounting Data'!J2:J100000,\"66??\"))","v":0},"21."]
["22.","Object 6700 should not be coded to function codes 2200-3900 and 5000","010",null,"2200-3900, 5000","6700",{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,{\"22??\",\"23??\",\"24??\",\"25??\",\"26??\",\"27??\",\"28??\",\"29??\",\"3???\",\"5???\"},'Accounting Data'!J2:J100000,\"67??\"))","v":0},"22.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"33??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"34??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"67??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"67??\")","v":0}]
["23.","Object 6800 should not be coded to function codes 2300-2400 and 2600-4000","010",null,"2300-2400, 2600-4000","6800",{"$f":"SUM(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"010\",'Accounting Data'!I2:I100000,{\"23??\",\"24??\",\"26??\",\"27??\",\"28??\",\"29\",\"30??\",\"31??\",\"32??\",\"33??\",\"34??\",\"35??\",\"36??\",\"37??\",\"38??\",\"39??\",\"4???\"},'Accounting Data'!J2:J100000,\"68??\"))","v":0},"23."]
[]
[]
[]
[null,"Unrestricted Capital Outlay Fund corrections needed for accurate reporting on Page 4",null,null,null,null,{"$f":"IF(SUM(G59:G62)>100,\"Miscoding identified below\",\"\")","v":""}]
[]
[null,"Issue","Fund","Program","Function","Object","Identified miscoding amount"]
["24.","Object 6730 should be coded to 6731-6739","610",null,null,"6730",{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"610\",'Accounting Data'!$J$2:$J$100000,\"6730\")","v":0},"24."]
["25.","Object 6730 should be coded to 6731-6739","620",null,null,"6730",{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"620\",'Accounting Data'!$J$2:$J$100000,\"6730\")","v":0},"25."]
["26.","Object 6730 should be coded to 6731-6739","630",null,null,"6730",{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"630\",'Accounting Data'!$J$2:$J$100000,\"6730\")","v":0},"26."]
["27.","Object 6730 should be coded to 6731-6739","695",null,null,"6730",{"$f":"SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"695\",'Accounting Data'!$J$2:$J$100000,\"6730\")","v":0},"27."]
[]
[null,"National Public Education Financial Survey (NPEFS) reporting corrections needed for accurate reporting on page 9 (all funds 001-799, except 575)",null,null,null,null,{"$f":"IF(SUM(G67:G99)>100,\"Miscoding identified below\",\"\")","v":""}]
[]
[null,"Issue","Fund","Program","Function","Object","Identified miscoding amount"]
["28.","Do not use program codes 700-900 for function 2700","001-799 (excl. 575)","700-999","2700-2799","6100-6899",{"$f":"AA67-AB67-AC67-AD67","v":0},"28.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\"))","v":0},{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"6???\"))-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!H2:H100000,\"7??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!H2:H100000,\"8??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!H2:H100000,\"9??\",'Accounting Data'!I2:I100000,\"27??\",'Accounting Data'!J2:J100000,\"69??\"))","v":0}]
[]
["29.","Do not use function codes 0000-0999","001-799 (excl. 575)",null,"0000-0999","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"0???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"0???\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"0???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"0???\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"0???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"0???\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"0???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"0???\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"29."]
["30.","Do not use function codes 2000-2099","001-799 (excl. 575)",null,"2000-2099","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"20??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"20??\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"20??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"20??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"20??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"20??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"20??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"20??\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"30."]
["31.","Do not use function codes 2800-2899","001-799 (excl. 575)",null,"2800-2899","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"28??\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"31."]
["32.","Do not use function codes 3000-3099","001-799 (excl. 575)",null,"3000-3099","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"30??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"30??\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"30??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"30??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"30??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"30??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"30??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"30??\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"32."]
["33.","Do not use function codes 3500-3599","001-799 (excl. 575)",null,"3500-3599","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"35??\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"33."]
["34.","Do not use function codes 3600-3699","001-799 (excl. 575)",null,"3600-3699","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"36??\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"34."]
["35.","Do not use function codes 3700-3799","001-799 (excl. 575)",null,"3700-3799","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"37??\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"35."]
["36.","Do not use function codes 3800-3899","001-799 (excl. 575)",null,"3800-3899","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"38??\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"36."]
["37.","Do not use function codes 3900-3999","001-799 (excl. 575)",null,"3900-3999","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"39??\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"37."]
["38.","Function 5000 should only be coded to object codes 683X, 684X, and 686X.","001-799 (excl. 575)",null,"5000-5999","6100-6829, 6850-6859, \n6870-6999",{"$f":"U82-V82-W82-X82","v":0},"38."]
["39.","Function 6000 should only be coded to object codes 6900-6999.","001-799 (excl. 575)",null,"6000-6999","6100-6899",{"$f":"((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"6???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"6???\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"6???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"6???\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"6???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"6???\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"6???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"6???\",'Accounting Data'!J2:J100000,\"69??\")))))))))","v":0},"39."]
["40.","Do not use function codes 7000-7999","001-799 (excl. 575)",null,"7000-7999","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"7???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"7???\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"7???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"7???\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"7???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"7???\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"7???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"7???\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"40."]
["41.","Do not use function codes 8000-8999","001-799 (excl. 575)",null,"8000-8999","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"8???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"8???\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"8???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"8???\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"8???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"8???\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"8???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"8???\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"41."]
["42.","Do not use function codes 9000-9999","001-799 (excl. 575)",null,"9000-9999","6100-6899",{"$f":"(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"9???\",'Accounting Data'!J2:J100000,\"6???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"9???\",'Accounting Data'!J2:J100000,\"69??\"))-((SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"9???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"9???\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"9???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"9???\",'Accounting Data'!J2:J100000,\"69??\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"9???\",'Accounting Data'!J2:J100000,\"6???\")-(SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"9???\",'Accounting Data'!J2:J100000,\"69??\"))))))))","v":0},"42.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"((SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"6???\")-SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"683?\")-SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"684?\")-SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"686?\")))","v":0},{"$f":"((SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"6???\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"683?\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"684?\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"575\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"686?\"))))))","v":0},{"$f":"((SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"6???\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"683?\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"684?\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"8??\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"686?\"))))))","v":0},{"$f":"((SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"6???\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"683?\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"684?\")-(SUMIFS('Accounting Data'!$C$2:$C$100000,'Accounting Data'!$E$2:$E$100000,\"9??\",'Accounting Data'!$I$2:$I$100000,\"5???\",'Accounting Data'!$J$2:$J$100000,\"686?\"))))))","v":0}]
[]
["43.","Do not use object codes 0000-0099","001-799 (excl. 575)",null,null,"0000-0099",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"00??\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"00??\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"00??\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"00??\")","v":0},"43."]
["44.","Do not use object codes 6000-6099","001-799 (excl. 575)",null,null,"6000-6099",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"60??\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"60??\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"60??\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"60??\")","v":0},"44."]
["45.","Do not use object codes 6800-6809","001-799 (excl. 575)",null,null,"6800-6809",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"680?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"680?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"680?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"680?\")","v":0},"45."]
["46.","Object 6820 should only be coded to function 2300","001-799 (excl. 575)",null,"1000-2299, 2400-6999","6820-6829",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"682?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"682?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"682?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"682?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"682?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"682?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"682?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"23??\",'Accounting Data'!J2:J100000,\"682?\")","v":0},"46."]
["47.","Expenditures coded to 6830 and 6834-39 should be coded to 6831, 6832, or 6833","001-799 (excl. 575)",null,null,"6830, 6834-39",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"683?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6831\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6832\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6833\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"683?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"683?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"683?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6833\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6833\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6833\")","v":0},"47."]
["48.","Object 6831 should only be coded to function 5000","001-799 (excl. 575)",null,"1000-4999, 6000-6999","6831",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6831\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6831\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6831\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6831\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6831\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6831\")","v":0},"48."]
["49.","Object 6832 should only be coded to function 5000","001-799 (excl. 575)",null,"1000-4999, 6000-6999","6832",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6832\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6832\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6832\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6832\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6832\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6832\")","v":0},"49."]
["50.","Object 6833 should only be coded to function 5000","001-799 (excl. 575)",null,"1000-4999, 6000-6999","6833",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6833\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6833\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6833\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6833\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6833\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6833\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6833\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6833\")","v":0},"50."]
["51.","Expenditures coded to 6840 and 6844-49 should be coded to 6841, 6842, or 6843","001-799 (excl. 575)",null,null,"6840, 6844-49",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"684?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6841\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6842\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6843\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"684?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"684?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"684?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6843\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6843\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6843\")","v":0},"51."]
["52.","Object 6841 should only be coded to function 5000","001-799 (excl. 575)",null,"1000-4999, 6000-6999","6841",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6841\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6841\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6841\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6841\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6841\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6841\")","v":0},"52."]
["53.","Object 6842 should only be coded to function 5000","001-799 (excl. 575)",null,"1000-4999, 6000-6999","6842",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6842\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6842\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6842\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6842\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6842\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6842\")","v":0},"53."]
["54.","Object 6843 should only be coded to function 5000","001-799 (excl. 575)",null,"1000-4999, 6000-6999","6843",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"6843\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"6843\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"6843\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"6843\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6843\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6843\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6843\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"5???\",'Accounting Data'!J2:J100000,\"6843\")","v":0},"54."]
["55.","Object 6850 should be coded to function 2500","001-799 (excl. 575)",null,"1000-2499, 2600-6999","6850-6859",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"685?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"685?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"685?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"685?\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"685?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"685?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"685?\")+SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!I2:I100000,\"25??\",'Accounting Data'!J2:J100000,\"685?\")","v":0},"55."]
["56.","Do not use object codes 7000-7999","001-799 (excl. 575)",null,null,"7000-7999",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"7???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"7???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"7???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"7???\")","v":0},"56."]
["57.","Do not use object codes 8000-8999","001-799 (excl. 575)",null,null,"8000-8999",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"8???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"8???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"8???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"8???\")","v":0},"57."]
["58.","Do not use object codes 9000-9999","001-799 (excl. 575)",null,null,"9000-9999",{"$f":"SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!J2:J100000,\"9???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"575\",'Accounting Data'!J2:J100000,\"9???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"8??\",'Accounting Data'!J2:J100000,\"9???\")-SUMIFS('Accounting Data'!C2:C100000,'Accounting Data'!E2:E100000,\"9??\",'Accounting Data'!J2:J100000,\"9???\")","v":0},"58."]

{"sheet":"School listing","index":16,"n_rows":99,"n_cols":12,"rows_kept":99,"cut":false,"hidden":false,"merged":[[2,2,2,6]]}
["District name","Osborn Elementary School District"]
["CTDS number","070408000"]
["County","Maricopa","Districts must complete all required detail for each school site, including districts with only 1 school."]
[]
[]
["School #","School name","School CTDS","Unweighted attending student count","Unit code(s)","Primary unit code","Comments"]
["Districtwide","Districtwide","070408000",2270.8120000000004,null,"500",null,null,null,null,null,"School Listing–Districtwide"]
["Private schools",null,null,null,"1","1",null,null,null,null,null,"School Listing–Private Schools"]
["CTED (member districts)",null,null,null,null,null,null,null,null,null,null,"School Listing–CTED (Member Districts)"]
["School 1","Longview","070408107","406.052","107, 507","107",null,null,null,null,null,"School Listing–School 1"]
["School 2","Montecito","070408105","20.44","105, 505","105",null,null,null,null,null,"School Listing–School 2"]
["School 3","Osborn","070408104","490.862","104, 504","104",null,null,null,null,null,"School Listing–School 3"]
["School 4","Encanto","070408103","561.464","103, 503","103",null,null,null,null,null,"School Listing–School 4"]
["School 5","Solano","070408106","384.32","106, 506","106",null,null,null,null,null,"School Listing–School 5"]
["School 6","Clarendon","070408102","402.734","102, 502","102",null,null,null,null,null,"School Listing–School 6"]
["School 7",null,null,null,null,null,null,null,null,null,null,"School Listing–School 7"]
["School 8",null,null,null,null,null,null,null,null,null,null,"School Listing–School 8"]
["School 9",null,null,null,null,null,null,null,null,null,null,"School Listing–School 9"]
["School 10",null,null,null,null,null,null,null,null,null,null,"School Listing–School 10"]
["School 11",null,null,null,null,null,null,null,null,null,null,"School Listing–School 11"]
["School 12",null,null,null,null,null,null,null,null,null,null,"School Listing–School 12"]
["School 13",null,null,null,null,null,null,null,null,null,null,"School Listing–School 13"]
["School 14",null,null,null,null,null,null,null,null,null,null,"School Listing–School 14"]
["School 15",null,null,null,null,null,null,null,null,null,null,"School Listing–School 15"]
["School 16",null,null,null,null,null,null,null,null,null,null,"School Listing–School 16"]
["School 17",null,null,null,null,null,null,null,null,null,null,"School Listing–School 17"]
["School 18",null,null,null,null,null,null,null,null,null,null,"School Listing–School 18"]
["School 19",null,null,null,null,null,null,null,null,null,null,"School Listing–School 19"]
["School 20",null,null,null,null,null,null,null,null,null,null,"School Listing–School 20"]
["School 21",null,null,null,null,null,null,null,null,null,null,"School Listing–School 21"]
["School 22",null,null,null,null,null,null,null,null,null,null,"School Listing–School 22"]
["School 23",null,null,null,null,null,null,null,null,null,null,"School Listing–School 23"]
["School 24",null,null,null,null,null,null,null,null,null,null,"School Listing–School 24"]
["School 25",null,null,null,null,null,null,null,null,null,null,"School Listing–School 25"]
["School 26",null,null,null,null,null,null,null,null,null,null,"School Listing–School 26"]
["School 27",null,null,null,null,null,null,null,null,null,null,"School Listing–School 27"]
["School 28",null,null,null,null,null,null,null,null,null,null,"School Listing–School 28"]
["School 29",null,null,null,null,null,null,null,null,null,null,"School Listing–School 29"]
["School 30",null,null,null,null,null,null,null,null,null,null,"School Listing–School 30"]
["School 31",null,null,null,null,null,null,null,null,null,null,"School Listing–School 31"]
["School 32",null,null,null,null,null,null,null,null,null,null,"School Listing–School 32"]
["School 33",null,null,null,null,null,null,null,null,null,null,"School Listing–School 33"]
["School 34",null,null,null,null,null,null,null,null,null,null,"School Listing–School 34"]
["School 35",null,null,null,null,null,null,null,null,null,null,"School Listing–School 35"]
["School 36",null,null,null,null,null,null,null,null,null,null,"School Listing–School 36"]
["School 37",null,null,null,null,null,null,null,null,null,null,"School Listing–School 37"]
["School 38",null,null,null,null,null,null,null,null,null,null,"School Listing–School 38"]
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["001.200.2210.6221.503.560.0000","SOCIAL SECURITY-FICA",4.4800000000000004,null,"001"," ","001","200","2210","6221","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E1248=$O$1:$O$541))>0,E1248=0),0,1)","v":0}]
["001.200.2210.6221.506.560.0000","SOCIAL SECURITY-FICA",39.42,null,"001"," ","001","200","2210","6221","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E1249=$O$1:$O$541))>0,E1249=0),0,1)","v":0}]
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["001.201.1000.6260.106.000.0000","WORKERS COMPENSATION",563.73,null,"001"," ","001","201","1000","6260","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E1283=$O$1:$O$541))>0,E1283=0),0,1)","v":0}]
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["001.210.1900.6222.107.000.0000","FICA MEDICARE",480.98,null,"001"," ","001","210","1900","6222","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E1450=$O$1:$O$541))>0,E1450=0),0,1)","v":0}]
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["011.100.1045.6221.103.000.0000","SOCIAL SECURITY-FICA",729.55,null,"010","010","011","100","1045","6221","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E1721=$O$1:$O$541))>0,E1721=0),0,1)","v":0}]
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["020.240.1000.6221.103.000.0000","SOCIAL SECURITY-FICA",30.67,null,"020"," ","020","240","1000","6221","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2321=$O$1:$O$541))>0,E2321=0),0,1)","v":0}]
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["071.160.1000.6222.106.000.0000","FICA MEDICARE",213.43,null,"071"," ","071","160","1000","6222","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2333=$O$1:$O$541))>0,E2333=0),0,1)","v":0}]
["071.160.1000.6260.103.000.0000","WORKERS COMPENSATION",11.87,null,"071"," ","071","160","1000","6260","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2338=$O$1:$O$541))>0,E2338=0),0,1)","v":0}]
["101.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",-780703.6,null,"100","100","101","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2343=$O$1:$O$541))>0,E2343=0),0,1)","v":0}]
["101.100.6000.6910.500.000.0000","INDIRECT COSTS",49744,null,"100","100","101","100","6000","6910","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2346=$O$1:$O$541))>0,E2346=0),0,1)","v":0}]
["101.250.1000.6130.520.280.0000","CERT TEACHER EXTRA DUTY PAY",8175,null,"100","100","101","250","1000","6130","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2350=$O$1:$O$541))>0,E2350=0),0,1)","v":0}]
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["101.250.1000.6221.520.280.0000","SOCIAL SECURITY-FICA",506.85,null,"100","100","101","250","1000","6221","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2360=$O$1:$O$541))>0,E2360=0),0,1)","v":0}]
["101.250.1000.6231.102.000.0000","STATE RETIREMENT",1024.8,null,"100","100","101","250","1000","6231","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2365=$O$1:$O$541))>0,E2365=0),0,1)","v":0}]
["101.250.1000.6231.107.000.0000","STATE RETIREMENT",1586.1,null,"100","100","101","250","1000","6231","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2367=$O$1:$O$541))>0,E2367=0),0,1)","v":0}]
["101.250.1000.6260.102.000.0000","WORKERS COMPENSATION",61.27,null,"100","100","101","250","1000","6260","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2372=$O$1:$O$541))>0,E2372=0),0,1)","v":0}]
["101.250.1000.6320.113.000.0000","PROFESSIONAL-ED SERV",4235.51,null,"100","100","101","250","1000","6320","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2377=$O$1:$O$541))>0,E2377=0),0,1)","v":0}]
["101.250.1000.6320.116.000.0000","PROFESSIONAL-ED SERV",8609.9599999999991,null,"100","100","101","250","1000","6320","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2378=$O$1:$O$541))>0,E2378=0),0,1)","v":0}]
["101.250.1000.6643.520.000.0000","INSTRUCTIONAL AIDS",1381.39,null,"100","100","101","250","1000","6643","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2383=$O$1:$O$541))>0,E2383=0),0,1)","v":0}]
["101.250.1900.6210.106.000.0000","GROUP INSURANCE",1860,null,"100","100","101","250","1900","6210","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2389=$O$1:$O$541))>0,E2389=0),0,1)","v":0}]
["101.250.1900.6221.104.000.0000","SOCIAL SECURITY-FICA",1974.81,null,"100","100","101","250","1900","6221","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2394=$O$1:$O$541))>0,E2394=0),0,1)","v":0}]
["101.250.1900.6221.106.000.0000","SOCIAL SECURITY-FICA",437.82,null,"100","100","101","250","1900","6221","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2395=$O$1:$O$541))>0,E2395=0),0,1)","v":0}]
["101.250.1900.6222.107.000.0000","FICA MEDICARE",262.56,null,"100","100","101","250","1900","6222","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2400=$O$1:$O$541))>0,E2400=0),0,1)","v":0}]
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["101.250.1900.6260.106.000.0000","WORKERS COMPENSATION",43.92,null,"100","100","101","250","1900","6260","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2411=$O$1:$O$541))>0,E2411=0),0,1)","v":0}]
["101.250.1900.6260.107.000.0000","WORKERS COMPENSATION",112.34,null,"100","100","101","250","1900","6260","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2412=$O$1:$O$541))>0,E2412=0),0,1)","v":0}]
["101.250.2110.6155.506.520.0000","CLASS EXTRA DUTY",1500,null,"100","100","101","250","2110","6155","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2417=$O$1:$O$541))>0,E2417=0),0,1)","v":0}]
["101.250.2110.6221.506.520.0000","SOCIAL SECURITY-FICA",93,null,"100","100","101","250","2110","6221","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2422=$O$1:$O$541))>0,E2422=0),0,1)","v":0}]
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["101.250.2110.6260.506.520.0000","WORKERS' COMPENSATION",9.15,null,"100","100","101","250","2110","6260","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2442=$O$1:$O$541))>0,E2442=0),0,1)","v":0}]
["101.250.2120.6145.506.000.0000","OTHER CERTIFIED STAFF",63690,null,"100","100","101","250","2120","6145","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2446=$O$1:$O$541))>0,E2446=0),0,1)","v":0}]
["101.250.2120.6210.507.000.0000","GROUP INSURANCE",6138,null,"100","100","101","250","2120","6210","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2451=$O$1:$O$541))>0,E2451=0),0,1)","v":0}]
["101.250.2120.6221.502.000.0000","SOCIAL SECURITY-FICA",3905.04,null,"100","100","101","250","2120","6221","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2456=$O$1:$O$541))>0,E2456=0),0,1)","v":0}]
["101.250.2120.6222.504.000.0000","FICA MEDICARE",789.95,null,"100","100","101","250","2120","6222","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2461=$O$1:$O$541))>0,E2461=0),0,1)","v":0}]
["101.250.2120.6231.504.000.0000","STATE RETIREMENT",6669.43,null,"100","100","101","250","2120","6231","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2465=$O$1:$O$541))>0,E2465=0),0,1)","v":0}]
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["101.250.2120.6260.504.000.0000","WORKERS COMPENSATION",335.65,null,"100","100","101","250","2120","6260","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2473=$O$1:$O$541))>0,E2473=0),0,1)","v":0}]
["101.250.2130.6221.520.280.0000","SOCIAL SECURITY-FICA",195.3,null,"100","100","101","250","2130","6221","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2478=$O$1:$O$541))>0,E2478=0),0,1)","v":0}]
["101.250.2130.6222.520.280.0000","FICA MEDICARE",45.68,null,"100","100","101","250","2130","6222","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2479=$O$1:$O$541))>0,E2479=0),0,1)","v":0}]
["101.250.2190.6332.520.000.0000","TRANSLATIONS",1700.92,null,"100","100","101","250","2190","6332","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2483=$O$1:$O$541))>0,E2483=0),0,1)","v":0}]
["101.250.2210.6130.503.520.0000","CERT TEACHER EXTRA DUTY PAY",3200,null,"100","100","101","250","2210","6130","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2490=$O$1:$O$541))>0,E2490=0),0,1)","v":0}]
["101.250.2210.6130.520.280.0000","CERT TEACHER EXTRA DUTY PAY",6600,null,"100","100","101","250","2210","6130","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2495=$O$1:$O$541))>0,E2495=0),0,1)","v":0}]
["101.250.2210.6145.502.000.0000","OTHER CERTIFIED STAFF",64309.4,null,"100","100","101","250","2210","6145","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2496=$O$1:$O$541))>0,E2496=0),0,1)","v":0}]
["101.250.2210.6155.102.000.0000","CLASS EXTRA DUTY",1003.6,null,"100","100","101","250","2210","6155","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2501=$O$1:$O$541))>0,E2501=0),0,1)","v":0}]
["101.250.2210.6210.506.000.0000","GROUP INSURANCE",8152.38,null,"100","100","101","250","2210","6210","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2507=$O$1:$O$541))>0,E2507=0),0,1)","v":0}]
["101.250.2210.6212.506.000.0000","LIFE INSURANCE",75.89,null,"100","100","101","250","2210","6212","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2512=$O$1:$O$541))>0,E2512=0),0,1)","v":0}]
["101.250.2210.6212.507.000.0000","LIFE INSURANCE",82,null,"100","100","101","250","2210","6212","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2513=$O$1:$O$541))>0,E2513=0),0,1)","v":0}]
["101.250.2210.6221.502.000.0000","SOCIAL SECURITY-FICA",3743.64,null,"100","100","101","250","2210","6221","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2518=$O$1:$O$541))>0,E2518=0),0,1)","v":0}]
["101.250.2210.6221.506.000.0000","SOCIAL SECURITY-FICA",5167.58,null,"100","100","101","250","2210","6221","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2524=$O$1:$O$541))>0,E2524=0),0,1)","v":0}]
["101.250.2210.6221.520.280.0000","SOCIAL SECURITY-FICA",409.2,null,"100","100","101","250","2210","6221","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2529=$O$1:$O$541))>0,E2529=0),0,1)","v":0}]
["101.250.2210.6222.102.000.0000","FICA MEDICARE",105.9,null,"100","100","101","250","2210","6222","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2530=$O$1:$O$541))>0,E2530=0),0,1)","v":0}]
["101.250.2210.6222.502.520.0000","FICA MEDICARE",46.4,null,"100","100","101","250","2210","6222","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2535=$O$1:$O$541))>0,E2535=0),0,1)","v":0}]
["101.250.2210.6222.506.000.0000","FICA MEDICARE",1208.53,null,"100","100","101","250","2210","6222","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2540=$O$1:$O$541))>0,E2540=0),0,1)","v":0}]
["101.250.2210.6222.507.000.0000","FICA MEDICARE",1296.29,null,"100","100","101","250","2210","6222","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2542=$O$1:$O$541))>0,E2542=0),0,1)","v":0}]
["101.250.2210.6231.103.000.0000","STATE RETIREMENT",1021.84,null,"100","100","101","250","2210","6231","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2547=$O$1:$O$541))>0,E2547=0),0,1)","v":0}]
["101.250.2210.6231.503.000.0000","STATE RETIREMENT",11411.44,null,"100","100","101","250","2210","6231","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2552=$O$1:$O$541))>0,E2552=0),0,1)","v":0}]
["101.250.2210.6231.506.520.0000","STATE RETIREMENT",193.92,null,"100","100","101","250","2210","6231","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2557=$O$1:$O$541))>0,E2557=0),0,1)","v":0}]
["101.250.2210.6231.520.280.0000","STATE RETIREMENT",799.92,null,"100","100","101","250","2210","6231","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2561=$O$1:$O$541))>0,E2561=0),0,1)","v":0}]
["101.250.2210.6232.106.000.0000","L-T DISABILITY",13.5,null,"100","100","101","250","2210","6232","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2564=$O$1:$O$541))>0,E2564=0),0,1)","v":0}]
["101.250.2210.6232.503.520.0000","L-T DISABILITY",4.8,null,"100","100","101","250","2210","6232","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2569=$O$1:$O$541))>0,E2569=0),0,1)","v":0}]
["101.250.2210.6232.507.000.0000","L-T DISABILITY",147,null,"100","100","101","250","2210","6232","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2574=$O$1:$O$541))>0,E2574=0),0,1)","v":0}]
["101.250.2210.6260.103.000.0000","WORKERS COMPENSATION",51.41,null,"100","100","101","250","2210","6260","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2579=$O$1:$O$541))>0,E2579=0),0,1)","v":0}]
["101.250.2210.6260.503.000.0000","WORKERS COMPENSATION",574.23,null,"100","100","101","250","2210","6260","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2584=$O$1:$O$541))>0,E2584=0),0,1)","v":0}]
["101.250.2210.6260.504.000.0000","WORKERS COMPENSATION",534.16999999999996,null,"100","100","101","250","2210","6260","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2586=$O$1:$O$541))>0,E2586=0),0,1)","v":0}]
["101.250.2210.6260.507.520.0000","WORKERS COMPENSATION",19.52,null,"100","100","101","250","2210","6260","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2591=$O$1:$O$541))>0,E2591=0),0,1)","v":0}]
["101.250.2213.6155.520.000.0000","CLASS EXTRA DUTY",60,null,"100","100","101","250","2213","6155","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2596=$O$1:$O$541))>0,E2596=0),0,1)","v":0}]
["101.250.2213.6221.106.000.0000","SOCIAL SECURITY-FICA",93,null,"100","100","101","250","2213","6221","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2597=$O$1:$O$541))>0,E2597=0),0,1)","v":0}]
["101.250.2213.6231.520.000.0000","STATE RETIREMENT",7.27,null,"100","100","101","250","2213","6231","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2602=$O$1:$O$541))>0,E2602=0),0,1)","v":0}]
["101.250.2260.6140.520.000.0000","CERTIFIED ADMINISTRATOR",83291,null,"100","100","101","250","2260","6140","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2608=$O$1:$O$541))>0,E2608=0),0,1)","v":0}]
["101.250.2260.6231.520.000.0000","STATE RETIREMENT",10094.969999999999,null,"100","100","101","250","2260","6231","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2613=$O$1:$O$541))>0,E2613=0),0,1)","v":0}]
["101.250.2260.6232.520.000.0000","L-T DISABILITY",124.85,null,"100","100","101","250","2260","6232","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2614=$O$1:$O$541))>0,E2614=0),0,1)","v":0}]
["101.250.2290.6232.506.280.0000","L-T DISABILITY",4.76,null,"100","100","101","250","2290","6232","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2620=$O$1:$O$541))>0,E2620=0),0,1)","v":0}]
["101.250.2490.6210.520.000.0000","GROUP INSURANCE",3522.09,null,"100","100","101","250","2490","6210","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2625=$O$1:$O$541))>0,E2625=0),0,1)","v":0}]
["101.250.2490.6222.500.520.0000","FICA MEDICARE",16.170000000000002,null,"100","100","101","250","2490","6222","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2630=$O$1:$O$541))>0,E2630=0),0,1)","v":0}]
["101.250.2490.6222.520.000.0000","FICA MEDICARE",739.5,null,"100","100","101","250","2490","6222","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2631=$O$1:$O$541))>0,E2631=0),0,1)","v":0}]
["101.250.2490.6260.500.520.0000","WORKERS COMPENSATION",6.83,null,"100","100","101","250","2490","6260","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2636=$O$1:$O$541))>0,E2636=0),0,1)","v":0}]
["101.250.2610.6231.520.280.0000","STATE RETIREMENT",552.67999999999995,null,"100","100","101","250","2610","6231","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2643=$O$1:$O$541))>0,E2643=0),0,1)","v":0}]
["101.250.2670.6221.520.280.0000","SOCIAL SECURITY-FICA",111.6,null,"100","100","101","250","2670","6221","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2647=$O$1:$O$541))>0,E2647=0),0,1)","v":0}]
["101.250.2670.6222.520.280.0000","FICA MEDICARE",26.1,null,"100","100","101","250","2670","6222","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2648=$O$1:$O$541))>0,E2648=0),0,1)","v":0}]
["101.410.2710.6210.522.280.0000","GROUP INSURANCE",535.67999999999995,null,"100","100","101","410","2710","6210","522","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2653=$O$1:$O$541))>0,E2653=0),0,1)","v":0}]
["101.410.2710.6260.522.280.0000","WORKERS' COMPENSATION",125.03,null,"100","100","101","410","2710","6260","522","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2658=$O$1:$O$541))>0,E2658=0),0,1)","v":0}]
["101.410.2720.6222.520.280.0000","MEDICARE",6.24,null,"100","100","101","410","2720","6222","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2661=$O$1:$O$541))>0,E2661=0),0,1)","v":0}]
["115.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",-5789.42,null,"100","100","115","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2665=$O$1:$O$541))>0,E2665=0),0,1)","v":0}]
["115.100.2213.6221.102.000.0000","SOCIAL SECURITY-FICA",121.52,null,"100","100","115","100","2213","6221","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2670=$O$1:$O$541))>0,E2670=0),0,1)","v":0}]
["115.100.2213.6360.102.000.0000","EMPLOYEE TRAINING & PROF DEV",1130,null,"100","100","115","100","2213","6360","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2675=$O$1:$O$541))>0,E2675=0),0,1)","v":0}]
["140.000.0000.4500.000.000.0000","RESTR.GRANTS AID FLOWTHRU",-5778.13,null,"140"," ","140","000","0000","4500","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2680=$O$1:$O$541))>0,E2680=0),0,1)","v":0}]
["140.100.2210.6231.520.000.0000","STATE RETIREMENT",121.19,null,"140"," ","140","100","2210","6231","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2684=$O$1:$O$541))>0,E2684=0),0,1)","v":0}]
["140.100.2213.6360.116.000.0000","EMPLOYEE TRAINING & PROF DEV",-855.04,null,"140"," ","140","100","2213","6360","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2687=$O$1:$O$541))>0,E2687=0),0,1)","v":0}]
["141.000.0000.4500.000.000.0000","RESTR.GRANTS AID FLOWTHRU",-175753.16,null,"140","140","141","000","0000","4500","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2692=$O$1:$O$541))>0,E2692=0),0,1)","v":0}]
["141.100.2210.6130.507.520.0000","CERT TEACHER EXTRA DUTY PAY",22500,null,"140","140","141","100","2210","6130","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2697=$O$1:$O$541))>0,E2697=0),0,1)","v":0}]
["141.100.2210.6221.504.520.0000","SOCIAL SECURITY-FICA",888.51,null,"140","140","141","100","2210","6221","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2702=$O$1:$O$541))>0,E2702=0),0,1)","v":0}]
["141.100.2210.6221.507.520.0000","SOCIAL SECURITY-FICA",1377.45,null,"140","140","141","100","2210","6221","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2704=$O$1:$O$541))>0,E2704=0),0,1)","v":0}]
["141.100.2210.6222.507.520.0000","FICA MEDICARE",322.17,null,"140","140","141","100","2210","6222","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2709=$O$1:$O$541))>0,E2709=0),0,1)","v":0}]
["141.100.2210.6231.507.520.0000","STATE RETIREMENT",2727.02,null,"140","140","141","100","2210","6231","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2714=$O$1:$O$541))>0,E2714=0),0,1)","v":0}]
["141.100.2210.6232.502.520.0000","L-T DISABILITY",12.01,null,"140","140","141","100","2210","6232","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2715=$O$1:$O$541))>0,E2715=0),0,1)","v":0}]
["141.100.2210.6260.502.520.0000","WORKERS COMPENSATION",48.81,null,"140","140","141","100","2210","6260","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2720=$O$1:$O$541))>0,E2720=0),0,1)","v":0}]
["141.100.2213.6130.505.000.0000","CERT TEACHER EXTRA DUTY PAY",5000,null,"140","140","141","100","2213","6130","505","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2726=$O$1:$O$541))>0,E2726=0),0,1)","v":0}]
["141.100.2213.6222.504.000.0000","FICA MEDICARE",43.5,null,"140","140","141","100","2213","6222","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2731=$O$1:$O$541))>0,E2731=0),0,1)","v":0}]
["141.100.2213.6222.505.000.0000","FICA MEDICARE",72.3,null,"140","140","141","100","2213","6222","505","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2732=$O$1:$O$541))>0,E2732=0),0,1)","v":0}]
["141.100.2213.6232.504.000.0000","L-T DISABILITY",4.51,null,"140","140","141","100","2213","6232","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2737=$O$1:$O$541))>0,E2737=0),0,1)","v":0}]
["141.100.2213.6360.109.000.0000","EMPLOYEE TRAINING & PROF DEV",12930,null,"140","140","141","100","2213","6360","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2743=$O$1:$O$541))>0,E2743=0),0,1)","v":0}]
["141.100.2213.6611.109.000.0000","SUPPLIES",2172.98,null,"140","140","141","100","2213","6611","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2748=$O$1:$O$541))>0,E2748=0),0,1)","v":0}]
["141.100.2213.6611.520.000.0000","SUPPLIES",1131.47,null,"140","140","141","100","2213","6611","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2749=$O$1:$O$541))>0,E2749=0),0,1)","v":0}]
["141.100.2490.6221.500.520.0000","SOCIAL SECURITY-FICA",217.59,null,"140","140","141","100","2490","6221","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2754=$O$1:$O$541))>0,E2754=0),0,1)","v":0}]
["141.100.2490.6232.500.520.0000","L-T DISABILITY",5.29,null,"140","140","141","100","2490","6232","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2757=$O$1:$O$541))>0,E2757=0),0,1)","v":0}]
["160.100.2490.6210.500.520.0000","GROUP INSURANCE",-102.43,null,"160"," ","160","100","2490","6210","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2765=$O$1:$O$541))>0,E2765=0),0,1)","v":0}]
["160.100.2570.6580.520.000.5923","TRAVEL",-95.24,null,"160"," ","160","100","2570","6580","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2766=$O$1:$O$541))>0,E2766=0),0,1)","v":0}]
["161.100.1000.6320.104.000.5922","PROFESSIONAL-ED SERV",8725,null,"160","160","161","100","1000","6320","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2771=$O$1:$O$541))>0,E2771=0),0,1)","v":0}]
["161.100.1000.6611.520.000.5923","SUPPLIES",152.01,null,"160","160","161","100","1000","6611","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2776=$O$1:$O$541))>0,E2776=0),0,1)","v":0}]
["161.100.2210.6130.505.520.5922","CERT TEACHER EXTRA DUTY PAY",2250,null,"160","160","161","100","2210","6130","505","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2780=$O$1:$O$541))>0,E2780=0),0,1)","v":0}]
["161.100.2210.6212.520.000.5922","LIFE INSURANCE",0.17,null,"160","160","161","100","2210","6212","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2783=$O$1:$O$541))>0,E2783=0),0,1)","v":0}]
["161.100.2210.6222.502.520.5923","FICA MEDICARE",7.25,null,"160","160","161","100","2210","6222","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2788=$O$1:$O$541))>0,E2788=0),0,1)","v":0}]
["161.100.2210.6231.503.520.0000","STATE RETIREMENT",60.6,null,"160","160","161","100","2210","6231","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2793=$O$1:$O$541))>0,E2793=0),0,1)","v":0}]
["161.100.2210.6232.505.520.5922","L-T DISABILITY",3.38,null,"160","160","161","100","2210","6232","505","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2798=$O$1:$O$541))>0,E2798=0),0,1)","v":0}]
["161.100.2210.6260.520.000.5922","WORKERS COMPENSATION",5.19,null,"160","160","161","100","2210","6260","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2803=$O$1:$O$541))>0,E2803=0),0,1)","v":0}]
["161.100.2213.6221.503.000.5923","SOCIAL SECURITY-FICA",185.91,null,"160","160","161","100","2213","6221","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2805=$O$1:$O$541))>0,E2805=0),0,1)","v":0}]
["161.100.2213.6360.109.000.5923","EMPLOYEE TRAINING & PROF DEV",850,null,"160","160","161","100","2213","6360","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2810=$O$1:$O$541))>0,E2810=0),0,1)","v":0}]
["161.100.2213.6580.109.000.5923","TRAVEL",3275.98,null,"160","160","161","100","2213","6580","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2815=$O$1:$O$541))>0,E2815=0),0,1)","v":0}]
["161.100.2213.6580.109.000.5924","TRAVEL",483.96,null,"160","160","161","100","2213","6580","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2816=$O$1:$O$541))>0,E2816=0),0,1)","v":0}]
["161.100.2490.6221.500.520.0000","SOCIAL SECURITY-FICA",73.95,null,"160","160","161","100","2490","6221","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2822=$O$1:$O$541))>0,E2822=0),0,1)","v":0}]
["161.100.2570.6360.520.000.5923","EMPLOYEE TRAINING & PROF DEV",2098.2399999999998,null,"160","160","161","100","2570","6360","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2827=$O$1:$O$541))>0,E2827=0),0,1)","v":0}]
["161.200.2140.6231.560.000.0000","STATE RETIREMENT",910.84,null,"160","160","161","200","2140","6231","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2832=$O$1:$O$541))>0,E2832=0),0,1)","v":0}]
["161.200.2140.6232.560.000.0000","L-T DISABILITY",11.15,null,"160","160","161","200","2140","6232","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2833=$O$1:$O$541))>0,E2833=0),0,1)","v":0}]
["162.100.6000.6910.106.000.0000","INDIRECT COSTS",3682.45,null,"160","160","162","100","6000","6910","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2839=$O$1:$O$541))>0,E2839=0),0,1)","v":0}]
["162.410.2710.6231.106.000.0000","STATE RETIREMENT",81,null,"160","160","162","410","2710","6231","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2844=$O$1:$O$541))>0,E2844=0),0,1)","v":0}]
["162.610.1000.6130.106.280.0000","CERT TEACHER EXTRA DUTY PAY",14400,null,"160","160","162","610","1000","6130","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2849=$O$1:$O$541))>0,E2849=0),0,1)","v":0}]
["162.610.1000.6221.103.000.0000","SOCIAL SECURITY-FICA",1859.27,null,"160","160","162","610","1000","6221","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2850=$O$1:$O$541))>0,E2850=0),0,1)","v":0}]
["162.610.1000.6222.103.280.0000","FICA MEDICARE",69.599999999999994,null,"160","160","162","610","1000","6222","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2855=$O$1:$O$541))>0,E2855=0),0,1)","v":0}]
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["162.610.2210.6222.103.000.0000","FICA MEDICARE",194.51,null,"160","160","162","610","2210","6222","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2898=$O$1:$O$541))>0,E2898=0),0,1)","v":0}]
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["162.610.2213.6222.106.000.0000","FICA MEDICARE",4.9400000000000004,null,"160","160","162","610","2213","6222","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2911=$O$1:$O$541))>0,E2911=0),0,1)","v":0}]
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["162.610.2510.6231.103.000.0000","STATE RETIREMENT",1300.92,null,"160","160","162","610","2510","6231","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2928=$O$1:$O$541))>0,E2928=0),0,1)","v":0}]
["162.610.2510.6260.106.000.0000","WORKERS COMPENSATION",65.760000000000005,null,"160","160","162","610","2510","6260","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2933=$O$1:$O$541))>0,E2933=0),0,1)","v":0}]
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["163.410.2710.6231.102.000.0000","STATE RETIREMENT",71.58,null,"160","160","163","410","2710","6231","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2950=$O$1:$O$541))>0,E2950=0),0,1)","v":0}]
["163.410.2710.6231.104.000.0000","STATE RETIREMENT",71.58,null,"160","160","163","410","2710","6231","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2951=$O$1:$O$541))>0,E2951=0),0,1)","v":0}]
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["163.610.1000.6221.102.000.0000","SOCIAL SECURITY-FICA",1527.02,null,"160","160","163","610","1000","6221","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E2962=$O$1:$O$541))>0,E2962=0),0,1)","v":0}]
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["163.610.2210.6222.102.000.0000","FICA MEDICARE",173.59,null,"160","160","163","610","2210","6222","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3034=$O$1:$O$541))>0,E3034=0),0,1)","v":0}]
["163.610.2210.6222.104.000.0000","FICA MEDICARE",200.91,null,"160","160","163","610","2210","6222","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3035=$O$1:$O$541))>0,E3035=0),0,1)","v":0}]
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["163.610.2213.6130.102.000.0000","CERT TEACHER EXTRA DUTY PAY",400,null,"160","160","163","610","2213","6130","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3046=$O$1:$O$541))>0,E3046=0),0,1)","v":0}]
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["163.610.2213.6232.102.000.0000","L-T DISABILITY",0.47,null,"160","160","163","610","2213","6232","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3058=$O$1:$O$541))>0,E3058=0),0,1)","v":0}]
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["163.610.2510.6210.107.000.0000","GROUP INSURANCE",1339.25,null,"160","160","163","610","2510","6210","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3069=$O$1:$O$541))>0,E3069=0),0,1)","v":0}]
["163.610.2510.6222.102.000.0000","FICA MEDICARE",153.91,null,"160","160","163","610","2510","6222","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3076=$O$1:$O$541))>0,E3076=0),0,1)","v":0}]
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["163.610.2510.6260.104.000.0000","WORKERS COMPENSATION",65.41,null,"160","160","163","610","2510","6260","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3086=$O$1:$O$541))>0,E3086=0),0,1)","v":0}]
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["191.000.0000.0145.000.000.0000","DUE FROM FEDERAL GOV",29176.5,null,"190","190","191","000","0000","0145","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3094=$O$1:$O$541))>0,E3094=0),0,1)","v":0}]
["191.100.2210.6130.507.000.0000","CERT TEACHER EXTRA DUTY PAY",3250,null,"190","190","191","100","2210","6130","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3102=$O$1:$O$541))>0,E3102=0),0,1)","v":0}]
["191.100.2210.6130.520.000.0000","CERT TEACHER EXTRA DUTY PAY",50,null,"190","190","191","100","2210","6130","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3103=$O$1:$O$541))>0,E3103=0),0,1)","v":0}]
["191.100.2210.6212.565.000.0000","LIFE INSURANCE",31.11,null,"190","190","191","100","2210","6212","565","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3108=$O$1:$O$541))>0,E3108=0),0,1)","v":0}]
["191.100.2210.6221.507.000.0000","SOCIAL SECURITY-FICA",201.5,null,"190","190","191","100","2210","6221","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3113=$O$1:$O$541))>0,E3113=0),0,1)","v":0}]
["191.100.2210.6222.503.000.0000","FICA MEDICARE",14.5,null,"190","190","191","100","2210","6222","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3117=$O$1:$O$541))>0,E3117=0),0,1)","v":0}]
["191.100.2210.6222.507.000.0000","FICA MEDICARE",47.15,null,"190","190","191","100","2210","6222","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3120=$O$1:$O$541))>0,E3120=0),0,1)","v":0}]
["191.100.2210.6231.504.000.0000","STATE RETIREMENT",121.2,null,"190","190","191","100","2210","6231","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3125=$O$1:$O$541))>0,E3125=0),0,1)","v":0}]
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["191.100.2210.6232.520.000.0000","L-T DISABILITY",0.17,null,"190","190","191","100","2210","6232","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3135=$O$1:$O$541))>0,E3135=0),0,1)","v":0}]
["191.100.2210.6260.506.000.0000","WORKERS COMPENSATION",3.06,null,"190","190","191","100","2210","6260","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3140=$O$1:$O$541))>0,E3140=0),0,1)","v":0}]
["191.100.2210.6260.520.000.0000","WORKERS COMPENSATION",0.97,null,"190","190","191","100","2210","6260","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3142=$O$1:$O$541))>0,E3142=0),0,1)","v":0}]
["191.100.2213.6231.520.000.0000","STATE RETIREMENT",48.49,null,"190","190","191","100","2213","6231","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3147=$O$1:$O$541))>0,E3147=0),0,1)","v":0}]
["191.100.6000.6910.500.000.0000","INDIRECT COSTS",2079,null,"190","190","191","100","6000","6910","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3152=$O$1:$O$541))>0,E3152=0),0,1)","v":0}]
["200.000.0000.0145.000.000.0000","DUE FROM FEDERAL GOV",10162.75,null,"200"," ","200","000","0000","0145","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3154=$O$1:$O$541))>0,E3154=0),0,1)","v":0}]
["200.100.1000.6212.102.000.0000","LIFE INSURANCE",22.22,null,"200"," ","200","100","1000","6212","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3159=$O$1:$O$541))>0,E3159=0),0,1)","v":0}]
["200.100.1000.6260.102.000.0000","WORKERS COMPENSATION",160.25,null,"200"," ","200","100","1000","6260","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3164=$O$1:$O$541))>0,E3164=0),0,1)","v":0}]
["221.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",-317539.37,null,"220","220","221","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3169=$O$1:$O$541))>0,E3169=0),0,1)","v":0}]
["221.000.0000.0145.000.000.0000","DUE FROM FEDERAL GOV",317539.37,null,"220","220","221","000","0000","0145","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3170=$O$1:$O$541))>0,E3170=0),0,1)","v":0}]
["221.200.1000.6643.109.000.0000","INSTRUCTIONAL AIDS",166.02,null,"220","220","221","200","1000","6643","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3177=$O$1:$O$541))>0,E3177=0),0,1)","v":0}]
["221.200.1000.6731.116.560.0000","FURNITURE & EQUIPMENT < $5000",1833.28,null,"220","220","221","200","1000","6731","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3181=$O$1:$O$541))>0,E3181=0),0,1)","v":0}]
["221.200.1900.6212.107.000.0000","LIFE INSURANCE",62.4,null,"220","220","221","200","1900","6212","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3186=$O$1:$O$541))>0,E3186=0),0,1)","v":0}]
["221.200.1900.6221.104.000.0000","SOCIAL SECURITY-FICA",2598.0100000000002,null,"220","220","221","200","1900","6221","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3187=$O$1:$O$541))>0,E3187=0),0,1)","v":0}]
["221.200.1900.6231.107.000.0000","STATE RETIREMENT",4756.59,null,"220","220","221","200","1900","6231","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3192=$O$1:$O$541))>0,E3192=0),0,1)","v":0}]
["221.200.1900.6260.104.000.0000","WORKERS COMPENSATION",256.27,null,"220","220","221","200","1900","6260","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3195=$O$1:$O$541))>0,E3195=0),0,1)","v":0}]
["221.200.2213.6580.116.560.0000","TRAVEL",994.4,null,"220","220","221","200","2213","6580","001","001","001",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3203=$O$1:$O$541))>0,E3203=0),0,1)","v":0}]
["221.200.2570.6360.560.000.0000","EMPLOYEE TRAINING & PROF DEV",725,null,"220","220","221","200","2570","6360","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3204=$O$1:$O$541))>0,E3204=0),0,1)","v":0}]
["221.201.1900.6231.106.000.0000","STATE RETIREMENT",4128.32,null,"220","220","221","201","1900","6231","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3209=$O$1:$O$541))>0,E3209=0),0,1)","v":0}]
["221.202.1900.6156.107.000.0000","AIDE",63358.28,null,"220","220","221","202","1900","6156","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3213=$O$1:$O$541))>0,E3213=0),0,1)","v":0}]
["221.202.1900.6260.107.000.0000","WORKERS COMPENSATION",386.45,null,"220","220","221","202","1900","6260","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3220=$O$1:$O$541))>0,E3220=0),0,1)","v":0}]
["221.205.1000.6112.102.000.0000","CERT TEACHERS",50947.44,null,"220","220","221","205","1000","6112","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3221=$O$1:$O$541))>0,E3221=0),0,1)","v":0}]
["221.205.1000.6210.104.000.0000","GROUP INSURANCE",6695.92,null,"220","220","221","205","1000","6210","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3226=$O$1:$O$541))>0,E3226=0),0,1)","v":0}]
["221.205.1000.6221.102.000.0000","SOCIAL SECURITY-FICA",3071.53,null,"220","220","221","205","1000","6221","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3231=$O$1:$O$541))>0,E3231=0),0,1)","v":0}]
["221.205.1000.6222.104.000.0000","FICA MEDICARE",1097.47,null,"220","220","221","205","1000","6222","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3236=$O$1:$O$541))>0,E3236=0),0,1)","v":0}]
["221.205.1000.6222.107.000.0000","FICA MEDICARE",405.89,null,"220","220","221","205","1000","6222","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3238=$O$1:$O$541))>0,E3238=0),0,1)","v":0}]
["221.205.1000.6232.102.000.0000","L-T DISABILITY",76.510000000000005,null,"220","220","221","205","1000","6232","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3243=$O$1:$O$541))>0,E3243=0),0,1)","v":0}]
["221.205.1000.6260.104.000.0000","WORKERS COMPENSATION",462.36,null,"220","220","221","205","1000","6260","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3248=$O$1:$O$541))>0,E3248=0),0,1)","v":0}]
["221.205.1900.6210.103.000.0000","GROUP INSURANCE",6138,null,"220","220","221","205","1900","6210","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3253=$O$1:$O$541))>0,E3253=0),0,1)","v":0}]
["221.205.1900.6212.102.000.0000","LIFE INSURANCE",109.16,null,"220","220","221","205","1900","6212","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3254=$O$1:$O$541))>0,E3254=0),0,1)","v":0}]
["221.205.1900.6231.102.000.0000","STATE RETIREMENT",5266.83,null,"220","220","221","205","1900","6231","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3260=$O$1:$O$541))>0,E3260=0),0,1)","v":0}]
["221.205.1900.6260.103.000.0000","WORKERS COMPENSATION",281.25,null,"220","220","221","205","1900","6260","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3265=$O$1:$O$541))>0,E3265=0),0,1)","v":0}]
["221.206.1900.6222.107.000.0000","FICA MEDICARE",640.34,null,"220","220","221","206","1900","6222","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3270=$O$1:$O$541))>0,E3270=0),0,1)","v":0}]
["221.206.1900.6232.107.000.0000","L-T DISABILITY",68.569999999999993,null,"220","220","221","206","1900","6232","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3272=$O$1:$O$541))>0,E3272=0),0,1)","v":0}]
["221.210.1900.6231.106.000.0000","STATE RETIREMENT",9.34,null,"220","220","221","210","1900","6231","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3277=$O$1:$O$541))>0,E3277=0),0,1)","v":0}]
["223.000.0000.4500.000.000.0000","RESTR.GRANTS AID FLOWTHRU",-28325.53,null,"220","220","223","000","0000","4500","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3282=$O$1:$O$541))>0,E3282=0),0,1)","v":0}]
["223.210.1900.6221.106.000.0000","SOCIAL SECURITY-FICA",1193.82,null,"220","220","223","210","1900","6221","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3287=$O$1:$O$541))>0,E3287=0),0,1)","v":0}]
["223.210.1900.6222.106.000.0000","FICA MEDICARE",279.25,null,"220","220","223","210","1900","6222","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3288=$O$1:$O$541))>0,E3288=0),0,1)","v":0}]
["226.200.1000.6563.560.000.0000","TUITION TO PRIVATE SCHOOLS",68884.240000000005,null,"220","220","226","200","1000","6563","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3295=$O$1:$O$541))>0,E3295=0),0,1)","v":0}]
["231.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",-7905.4,null,"230","230","231","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3299=$O$1:$O$541))>0,E3299=0),0,1)","v":0}]
["231.100.1000.6210.520.000.0000","INSURANEC",371.33,null,"230","230","231","100","1000","6210","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3304=$O$1:$O$541))>0,E3304=0),0,1)","v":0}]
["231.100.1000.6212.102.000.0000","LIFE INSURANCE",18.34,null,"230","230","231","100","1000","6212","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3305=$O$1:$O$541))>0,E3305=0),0,1)","v":0}]
["231.100.1000.6222.520.000.0000","FICA MEDICARE",25.49,null,"230","230","231","100","1000","6222","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3310=$O$1:$O$541))>0,E3310=0),0,1)","v":0}]
["231.100.1000.6232.102.000.0000","L-T DISABILITY",32.549999999999997,null,"230","230","231","100","1000","6232","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3313=$O$1:$O$541))>0,E3313=0),0,1)","v":0}]
["290.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-542802.43999999994,null,"290"," ","290","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3321=$O$1:$O$541))>0,E3321=0),0,1)","v":0}]
["290.000.0000.4200.000.000.0000","UNRES GRANTS AID RECD AZ",-339054.17,null,"290"," ","290","000","0000","4200","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3322=$O$1:$O$541))>0,E3322=0),0,1)","v":0}]
["290.100.2120.6221.103.000.0000","SOCIAL SECURITY-FICA",5080.16,null,"290"," ","290","100","2120","6221","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3327=$O$1:$O$541))>0,E3327=0),0,1)","v":0}]
["290.100.2130.6161.560.000.0000","HEALTH OFFICE",85743,null,"290"," ","290","100","2130","6161","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3332=$O$1:$O$541))>0,E3332=0),0,1)","v":0}]
["290.100.2130.6232.560.000.0000","L-T DISABILITY",128.63999999999999,null,"290"," ","290","100","2130","6232","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3338=$O$1:$O$541))>0,E3338=0),0,1)","v":0}]
["290.100.2130.6260.560.000.0000","WORKERS COMPENSATION",2589.48,null,"290"," ","290","100","2130","6260","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3339=$O$1:$O$541))>0,E3339=0),0,1)","v":0}]
["290.100.2240.6222.520.000.0000","FICA MEDICARE",322.13,null,"290"," ","290","100","2240","6222","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3344=$O$1:$O$541))>0,E3344=0),0,1)","v":0}]
["290.200.2130.6221.560.000.0000","SOCIAL SECURITY-FICA",287.45,null,"290"," ","290","200","2130","6221","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3349=$O$1:$O$541))>0,E3349=0),0,1)","v":0}]
["290.200.2213.6360.560.000.0000","EMPLOYEE TRAINING & PROF DEV",1056,null,"290"," ","290","200","2213","6360","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3355=$O$1:$O$541))>0,E3355=0),0,1)","v":0}]
["290.620.1100.6130.102.000.0000","CERT TEACHER EXTRA DUTY PAY",4350,null,"290"," ","290","620","1100","6130","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3356=$O$1:$O$541))>0,E3356=0),0,1)","v":0}]
["290.620.1100.6221.104.000.0000","SOCIAL SECURITY-FICA",359.27,null,"290"," ","290","620","1100","6221","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3361=$O$1:$O$541))>0,E3361=0),0,1)","v":0}]
["290.620.1100.6222.107.000.0000","FICA MEDICARE",11.5,null,"290"," ","290","620","1100","6222","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3366=$O$1:$O$541))>0,E3366=0),0,1)","v":0}]
["290.620.1100.6231.504.000.0000","STATE RETIREMENT",96.97,null,"290"," ","290","620","1100","6231","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3371=$O$1:$O$541))>0,E3371=0),0,1)","v":0}]
["290.620.1100.6232.104.000.0000","L-T DISABILITY",5.55,null,"290"," ","290","620","1100","6232","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3373=$O$1:$O$541))>0,E3373=0),0,1)","v":0}]
["290.620.1100.6260.107.000.0000","WORKERS COMPENSATION",4.88,null,"290"," ","290","620","1100","6260","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3378=$O$1:$O$541))>0,E3378=0),0,1)","v":0}]
["290.620.1900.6231.500.000.0000","STATE RETIREMENT",111.95,null,"290"," ","290","620","1900","6231","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3383=$O$1:$O$541))>0,E3383=0),0,1)","v":0}]
["310.000.0000.4500.000.000.0000","RESTR.GRANTS AID FLOWTHRU",-9526.6,null,"300","300","310","000","0000","4500","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3388=$O$1:$O$541))>0,E3388=0),0,1)","v":0}]
["310.100.2130.6611.500.560.0000","SUPPLIES",4920.6099999999997,null,"300","300","310","100","2130","6611","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3389=$O$1:$O$541))>0,E3389=0),0,1)","v":0}]
["320.000.0000.4500.000.000.0000","RESTR.GRANTS AID FLOWTHRU",-512.34,null,"300","300","320","000","0000","4500","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3395=$O$1:$O$541))>0,E3395=0),0,1)","v":0}]
["321.100.1000.6116.103.000.0000","CERT PERFORMANCE AWARD",87278.28,null,"300","300","321","100","1000","6116","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3400=$O$1:$O$541))>0,E3400=0),0,1)","v":0}]
["321.100.1000.6221.102.000.0000","SOCIAL SECURITY-FICA",4009.28,null,"300","300","321","100","1000","6221","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3405=$O$1:$O$541))>0,E3405=0),0,1)","v":0}]
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["321.100.1000.6232.107.000.0000","L-T DISABILITY",93.88,null,"300","300","321","100","1000","6232","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3428=$O$1:$O$541))>0,E3428=0),0,1)","v":0}]
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["321.100.2210.6140.500.000.0000","CERTIFIED ADMINISTRATOR",69494.28,null,"300","300","321","100","2210","6140","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3439=$O$1:$O$541))>0,E3439=0),0,1)","v":0}]
["321.100.2210.6145.105.000.0000","OTHER CERT STAFF",45753.120000000003,null,"300","300","321","100","2210","6145","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3440=$O$1:$O$541))>0,E3440=0),0,1)","v":0}]
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["321.100.2210.6221.502.000.0000","SOCIAL SECURITY-FICA",4763.43,null,"300","300","321","100","2210","6221","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3450=$O$1:$O$541))>0,E3450=0),0,1)","v":0}]
["321.100.2210.6222.105.000.0000","FICA MEDICARE",657.68,null,"300","300","321","100","2210","6222","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3455=$O$1:$O$541))>0,E3455=0),0,1)","v":0}]
["321.100.2210.6222.502.000.0000","FICA MEDICARE",1113.96,null,"300","300","321","100","2210","6222","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3457=$O$1:$O$541))>0,E3457=0),0,1)","v":0}]
["321.100.2210.6231.105.000.0000","STATE RETIREMENT",5545.21,null,"300","300","321","100","2210","6231","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3462=$O$1:$O$541))>0,E3462=0),0,1)","v":0}]
["321.100.2210.6231.506.520.0000","STATE RETIREMENT",152.85,null,"300","300","321","100","2210","6231","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3467=$O$1:$O$541))>0,E3467=0),0,1)","v":0}]
["321.100.2210.6232.503.520.0000","L-T DISABILITY",2.25,null,"300","300","321","100","2210","6232","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3473=$O$1:$O$541))>0,E3473=0),0,1)","v":0}]
["321.100.2210.6232.507.520.0000","L-T DISABILITY",2.25,null,"300","300","321","100","2210","6232","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3474=$O$1:$O$541))>0,E3474=0),0,1)","v":0}]
["321.100.2210.6260.503.520.0000","WORKERS COMPENSATION",9.14,null,"300","300","321","100","2210","6260","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3479=$O$1:$O$541))>0,E3479=0),0,1)","v":0}]
["321.100.2213.6580.520.000.0000","TRAVEL",10483.51,null,"300","300","321","100","2213","6580","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3484=$O$1:$O$541))>0,E3484=0),0,1)","v":0}]
["321.100.2410.6141.106.000.0000","CERT ADMIN PERFORMANCE PAY",1725,null,"300","300","321","100","2410","6141","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3489=$O$1:$O$541))>0,E3489=0),0,1)","v":0}]
["321.100.2410.6221.102.000.0000","SOCIAL SECURITY-FICA",106.95,null,"300","300","321","100","2410","6221","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3491=$O$1:$O$541))>0,E3491=0),0,1)","v":0}]
["321.100.2410.6221.107.000.0000","SOCIAL SECURITY-FICA",87.58,null,"300","300","321","100","2410","6221","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3496=$O$1:$O$541))>0,E3496=0),0,1)","v":0}]
["321.100.2410.6222.106.000.0000","FICA MEDICARE",25.01,null,"300","300","321","100","2410","6222","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3501=$O$1:$O$541))>0,E3501=0),0,1)","v":0}]
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["321.100.2410.6231.106.000.0000","STATE RETIREMENT",209.07,null,"300","300","321","100","2410","6231","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3507=$O$1:$O$541))>0,E3507=0),0,1)","v":0}]
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["321.200.2210.6145.560.000.0000","OTHER CERT STAFF",14442.59,null,"300","300","321","200","2210","6145","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3524=$O$1:$O$541))>0,E3524=0),0,1)","v":0}]
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["323.100.1000.6210.106.000.0000","GROUP INSURANCE",6695.92,null,"300","300","323","100","1000","6210","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3535=$O$1:$O$541))>0,E3535=0),0,1)","v":0}]
["323.100.1000.6231.106.000.0000","STATE RETIREMENT",8636.32,null,"300","300","323","100","1000","6231","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3540=$O$1:$O$541))>0,E3540=0),0,1)","v":0}]
["323.100.1000.6232.106.000.0000","L-T DISABILITY",106.91,null,"300","300","323","100","1000","6232","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3541=$O$1:$O$541))>0,E3541=0),0,1)","v":0}]
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["323.100.2110.6232.107.000.0000","L-T DISABILITY",18.13,null,"300","300","323","100","2110","6232","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3575=$O$1:$O$541))>0,E3575=0),0,1)","v":0}]
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["323.100.2210.6260.107.000.0000","WORKERS' COMPENSATION",8.69,null,"300","300","323","100","2210","6260","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3591=$O$1:$O$541))>0,E3591=0),0,1)","v":0}]
["323.100.2213.6260.107.000.0000","WORKERS' COMPENSATION",1.34,null,"300","300","323","100","2213","6260","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3597=$O$1:$O$541))>0,E3597=0),0,1)","v":0}]
["333.100.1000.6210.105.000.0000","GROUP INSURANCE",4015.12,null,"300","300","333","100","1000","6210","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3602=$O$1:$O$541))>0,E3602=0),0,1)","v":0}]
["333.100.1000.6232.105.000.0000","L-T DISABILITY",51.69,null,"300","300","333","100","1000","6232","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3607=$O$1:$O$541))>0,E3607=0),0,1)","v":0}]
["333.100.1000.6611.107.000.0000","SUPPLIES",9407.31,null,"300","300","333","100","1000","6611","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3610=$O$1:$O$541))>0,E3610=0),0,1)","v":0}]
["333.100.1000.6731.107.000.0000","FURNITURE & EQUIPMENT < $5000",5133.74,null,"300","300","333","100","1000","6731","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3614=$O$1:$O$541))>0,E3614=0),0,1)","v":0}]
["333.100.1900.6156.105.000.0000","AIDE",41093.120000000003,null,"300","300","333","100","1900","6156","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3619=$O$1:$O$541))>0,E3619=0),0,1)","v":0}]
["333.100.1900.6232.105.000.0000","L-T DISABILITY",61.65,null,"300","300","333","100","1900","6232","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3624=$O$1:$O$541))>0,E3624=0),0,1)","v":0}]
["333.100.1900.6260.105.000.0000","WORKERS' COMPENSATION",250.67,null,"300","300","333","100","1900","6260","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3625=$O$1:$O$541))>0,E3625=0),0,1)","v":0}]
["333.100.2110.6260.105.000.0000","WORKERS' COMPENSATION",65.989999999999995,null,"300","300","333","100","2110","6260","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3633=$O$1:$O$541))>0,E3633=0),0,1)","v":0}]
["333.100.2210.6221.106.000.0000","SOCIAL SECURITY-FICA",51.46,null,"300","300","333","100","2210","6221","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3636=$O$1:$O$541))>0,E3636=0),0,1)","v":0}]
["333.100.2630.6731.106.000.0000","FURNITURE & EQUIPMENT < $5000",3181.07,null,"300","300","333","100","2630","6731","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3641=$O$1:$O$541))>0,E3641=0),0,1)","v":0}]
["333.100.2630.6733.107.000.0000","F & E over $5000",5644.11,null,"300","300","333","100","2630","6733","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3642=$O$1:$O$541))>0,E3642=0),0,1)","v":0}]
["346.000.0000.4500.000.000.0000","RESTR.GRANTS AID FLOWTHRU",-658834.5,null,"COVID","COVID","346","000","0000","4500","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3647=$O$1:$O$541))>0,E3647=0),0,1)","v":0}]
["346.100.1000.6125.105.000.0000","TEACHER PAY- NOT XD",6250,null,"COVID","COVID","346","100","1000","6125","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3651=$O$1:$O$541))>0,E3651=0),0,1)","v":0}]
["346.100.1000.6221.104.000.0000","SOCIAL SECURITY-FICA",1007.5,null,"COVID","COVID","346","100","1000","6221","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3658=$O$1:$O$541))>0,E3658=0),0,1)","v":0}]
["346.100.1000.6221.105.000.0000","SOCIAL SECURITY-FICA",310,null,"COVID","COVID","346","100","1000","6221","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3659=$O$1:$O$541))>0,E3659=0),0,1)","v":0}]
["346.100.1000.6222.104.000.0000","FICA MEDICARE",235.69,null,"COVID","COVID","346","100","1000","6222","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E3664=$O$1:$O$541))>0,E3664=0),0,1)","v":0}]
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["521.100.1900.6222.105.000.0000","FICA MEDICARE",997.86,null,"520","520","521","100","1900","6222","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4759=$O$1:$O$541))>0,E4759=0),0,1)","v":0}]
["525.000.0000.0330.102.000.5250","UNRESERVED FUND BALANCE",-2550.31,null,"525"," ","525","000","0000","0330","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4765=$O$1:$O$541))>0,E4765=0),0,1)","v":0}]
["525.000.0000.0330.104.000.5251","UNRESERVED FUND BALANCE",2391.2600000000002,null,"525"," ","525","000","0000","0330","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4770=$O$1:$O$541))>0,E4770=0),0,1)","v":0}]
["525.000.0000.0330.105.000.5250","UNRESERVED FUND BALANCE",-43.97,null,"525"," ","525","000","0000","0330","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4771=$O$1:$O$541))>0,E4771=0),0,1)","v":0}]
["525.000.0000.1750.103.000.5250","ACTIVITIES REVENUE",-6044.5,null,"525"," ","525","000","0000","1750","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4778=$O$1:$O$541))>0,E4778=0),0,1)","v":0}]
["525.100.1000.6890.107.000.5250","MISCELLANEOUS EXPENDITURE",523.29,null,"525"," ","525","100","1000","6890","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4782=$O$1:$O$541))>0,E4782=0),0,1)","v":0}]
["526.000.0000.0330.102.000.5262","UNRESERVED FUND BALANCE",-5553.97,null,"526"," ","526","000","0000","0330","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4787=$O$1:$O$541))>0,E4787=0),0,1)","v":0}]
["526.000.0000.0330.102.000.5263","UNRESERVED FUND BALANCE",-38435.879999999997,null,"526"," ","526","000","0000","0330","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4788=$O$1:$O$541))>0,E4788=0),0,1)","v":0}]
["526.000.0000.0330.103.000.5263","UNRESERVED FUND BALANCE",-44167.06,null,"526"," ","526","000","0000","0330","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4793=$O$1:$O$541))>0,E4793=0),0,1)","v":0}]
["526.000.0000.0330.104.000.5260","UNRESERVED FUND BALANCE",-16100.32,null,"526"," ","526","000","0000","0330","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4796=$O$1:$O$541))>0,E4796=0),0,1)","v":0}]
["526.000.0000.0330.106.000.5260","UNRESERVED FUND BALANCE",-19089.84,null,"526"," ","526","000","0000","0330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4804=$O$1:$O$541))>0,E4804=0),0,1)","v":0}]
["526.000.0000.0330.106.000.5262","UNRESERVED FUND BALANCE",-561.70000000000005,null,"526"," ","526","000","0000","0330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4805=$O$1:$O$541))>0,E4805=0),0,1)","v":0}]
["526.000.0000.0330.107.000.5262","UNRESERVED FUND BALANCE",-13928.49,null,"526"," ","526","000","0000","0330","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4810=$O$1:$O$541))>0,E4810=0),0,1)","v":0}]
["526.000.0000.1790.102.000.5260","EXTRACURR FEES TAX CREDIT",-3217,null,"526"," ","526","000","0000","1790","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4815=$O$1:$O$541))>0,E4815=0),0,1)","v":0}]
["526.000.0000.1790.102.000.5266","EXTRACURR FEES TAX CREDIT",-400,null,"526"," ","526","000","0000","1790","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4819=$O$1:$O$541))>0,E4819=0),0,1)","v":0}]
["526.000.0000.1790.103.000.5262","EXTRACURR FEES TAX CREDIT",-100,null,"526"," ","526","000","0000","1790","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4822=$O$1:$O$541))>0,E4822=0),0,1)","v":0}]
["526.000.0000.1790.104.000.5262","EXTRACURR FEES TAX CREDIT",-400,null,"526"," ","526","000","0000","1790","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4827=$O$1:$O$541))>0,E4827=0),0,1)","v":0}]
["526.000.0000.1790.105.000.5263","EXTRACURR FEES TAX CREDIT",-400,null,"526"," ","526","000","0000","1790","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4832=$O$1:$O$541))>0,E4832=0),0,1)","v":0}]
["526.000.0000.1790.106.000.5264","EXTRACURR FEES TAX CREDIT",-200,null,"526"," ","526","000","0000","1790","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4837=$O$1:$O$541))>0,E4837=0),0,1)","v":0}]
["526.000.0000.1790.107.000.5260","EXTRACURR FEES TAX CREDIT",-8565.9599999999991,null,"526"," ","526","000","0000","1790","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4839=$O$1:$O$541))>0,E4839=0),0,1)","v":0}]
["526.000.0000.1790.107.000.5266","EXTRACURR FEES TAX CREDIT",-400,null,"526"," ","526","000","0000","1790","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4844=$O$1:$O$541))>0,E4844=0),0,1)","v":0}]
["526.100.1000.6221.103.000.5264","SOCIAL SECURITY-FICA",527.05999999999995,null,"526"," ","526","100","1000","6221","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4849=$O$1:$O$541))>0,E4849=0),0,1)","v":0}]
["526.100.1000.6231.107.000.5260","STATE RETIREMENT",606,null,"526"," ","526","100","1000","6231","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4854=$O$1:$O$541))>0,E4854=0),0,1)","v":0}]
["526.100.1000.6232.103.000.5264","L-T DISABILITY",12.8,null,"526"," ","526","100","1000","6232","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4855=$O$1:$O$541))>0,E4855=0),0,1)","v":0}]
["526.100.1000.6890.106.000.5260","MISCELLANEOUS EXPENDITURE",744,null,"526"," ","526","100","1000","6890","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4861=$O$1:$O$541))>0,E4861=0),0,1)","v":0}]
["526.100.1900.6221.103.000.5264","SOCIAL SECURITY-FICA",33.72,null,"526"," ","526","100","1900","6221","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4866=$O$1:$O$541))>0,E4866=0),0,1)","v":0}]
["526.100.2510.6890.535.000.0000","MISCELLANEOUS EXPENDITURE",4672.6099999999997,null,"526"," ","526","100","2510","6890","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4871=$O$1:$O$541))>0,E4871=0),0,1)","v":0}]
["526.410.2710.6519.102.000.5260","OTHER STUDENT TRANSPORTATION",3285,null,"526"," ","526","410","2710","6519","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4872=$O$1:$O$541))>0,E4872=0),0,1)","v":0}]
["526.410.2710.6519.106.000.5260","OTHER STUDENT TRANSPORTATION",1740,null,"526"," ","526","410","2710","6519","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4878=$O$1:$O$541))>0,E4878=0),0,1)","v":0}]
["526.610.1000.6130.104.000.5260","CERT TEACHER EXTRA DUTY PAY",1200,null,"526"," ","526","610","1000","6130","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4883=$O$1:$O$541))>0,E4883=0),0,1)","v":0}]
["526.610.1000.6221.104.000.5260","SOCIAL SECURITY-FICA",74.400000000000006,null,"526"," ","526","610","1000","6221","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4888=$O$1:$O$541))>0,E4888=0),0,1)","v":0}]
["526.610.1000.6221.106.000.5260","SOCIAL SECURITY-FICA",93,null,"526"," ","526","610","1000","6221","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4889=$O$1:$O$541))>0,E4889=0),0,1)","v":0}]
["526.610.1000.6231.102.000.5260","STATE RETIREMENT",363.6,null,"526"," ","526","610","1000","6231","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4896=$O$1:$O$541))>0,E4896=0),0,1)","v":0}]
["526.610.1000.6231.107.000.5260","STATE RETIREMENT",443.59,null,"526"," ","526","610","1000","6231","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4900=$O$1:$O$541))>0,E4900=0),0,1)","v":0}]
["526.610.1000.6232.107.000.5260","L-T DISABILITY",5.49,null,"526"," ","526","610","1000","6232","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4905=$O$1:$O$541))>0,E4905=0),0,1)","v":0}]
["526.610.1000.6260.102.000.5260","WORKERS COMPENSATION",18.3,null,"526"," ","526","610","1000","6260","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4906=$O$1:$O$541))>0,E4906=0),0,1)","v":0}]
["530.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",372164.1,null,"530"," ","530","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4911=$O$1:$O$541))>0,E4911=0),0,1)","v":0}]
["530.000.0000.0330.102.000.5315","UNRESERVED FUND BALANCE",-10432.65,null,"530"," ","530","000","0000","0330","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4914=$O$1:$O$541))>0,E4914=0),0,1)","v":0}]
["530.000.0000.0330.103.000.5351","UNRESERVED FUND BALANCE",-2128.69,null,"530"," ","530","000","0000","0330","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4922=$O$1:$O$541))>0,E4922=0),0,1)","v":0}]
["530.000.0000.0330.103.000.5364","UNRESERVED FUND BALANCE",-1000,null,"530"," ","530","000","0000","0330","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4923=$O$1:$O$541))>0,E4923=0),0,1)","v":0}]
["530.000.0000.0330.104.000.5300","UNRESERVED FUND BALANCE",-800.49,null,"530"," ","530","000","0000","0330","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4928=$O$1:$O$541))>0,E4928=0),0,1)","v":0}]
["530.000.0000.0330.104.000.5957","UNRESERVED FUND BALANCE",-2150,null,"530"," ","530","000","0000","0330","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4933=$O$1:$O$541))>0,E4933=0),0,1)","v":0}]
["530.000.0000.0330.105.000.5388","UNRESERVED FUND BALANCE",-1145.3499999999999,null,"530"," ","530","000","0000","0330","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4937=$O$1:$O$541))>0,E4937=0),0,1)","v":0}]
["530.000.0000.0330.105.000.5934","UNRESERVED FUND BALANCE",-447.06,null,"530"," ","530","000","0000","0330","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4940=$O$1:$O$541))>0,E4940=0),0,1)","v":0}]
["530.000.0000.0330.106.000.5301","UNRESERVED FUND BALANCE",-2160,null,"530"," ","530","000","0000","0330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4945=$O$1:$O$541))>0,E4945=0),0,1)","v":0}]
["530.000.0000.0330.106.000.5375","UNRESERVED FUND BALANCE",-1000,null,"530"," ","530","000","0000","0330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4950=$O$1:$O$541))>0,E4950=0),0,1)","v":0}]
["530.000.0000.0330.106.000.5935","UNRESERVED FUND BALANCE",-785.52,null,"530"," ","530","000","0000","0330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4956=$O$1:$O$541))>0,E4956=0),0,1)","v":0}]
["530.000.0000.0330.106.000.5938","UNRESERVED FUND BALANCE",-1254.44,null,"530"," ","530","000","0000","0330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4957=$O$1:$O$541))>0,E4957=0),0,1)","v":0}]
["530.000.0000.0330.107.000.5349","UNRESERVED FUND BALANCE",-320,null,"530"," ","530","000","0000","0330","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4962=$O$1:$O$541))>0,E4962=0),0,1)","v":0}]
["530.000.0000.0330.107.000.5947","UNRESERVED FUND BALANCE",-3777.2,null,"530"," ","530","000","0000","0330","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4967=$O$1:$O$541))>0,E4967=0),0,1)","v":0}]
["530.000.0000.0330.520.000.5358","UNRESERVED FUND BALANCE",-488.7,null,"530"," ","530","000","0000","0330","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4972=$O$1:$O$541))>0,E4972=0),0,1)","v":0}]
["530.000.0000.0330.520.000.5376","UNRESERVED FUND BALANCE",-1145.1500000000001,null,"530"," ","530","000","0000","0330","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4974=$O$1:$O$541))>0,E4974=0),0,1)","v":0}]
["530.000.0000.0330.521.000.5327","UNRESERVED FUND BALANCE",-2594,null,"530"," ","530","000","0000","0330","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4979=$O$1:$O$541))>0,E4979=0),0,1)","v":0}]
["530.000.0000.0330.560.000.5311","UNRESERVED FUND BALANCE",-1096.8900000000001,null,"530"," ","530","000","0000","0330","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4984=$O$1:$O$541))>0,E4984=0),0,1)","v":0}]
["530.000.0000.0330.570.000.5930","UNRESERVED FUND BALANCE",-1000,null,"530"," ","530","000","0000","0330","570","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4989=$O$1:$O$541))>0,E4989=0),0,1)","v":0}]
["530.000.0000.1510.000.000.0000","INTEREST ON INVESMENTS",-11785.52,null,"530"," ","530","000","0000","1510","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4990=$O$1:$O$541))>0,E4990=0),0,1)","v":0}]
["530.000.0000.1920.104.000.5417","CONTRIBUTION & DONATIONS",-7520.56,null,"530"," ","530","000","0000","1920","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E4997=$O$1:$O$541))>0,E4997=0),0,1)","v":0}]
["530.000.0000.1920.105.000.5300","CONTRIBUTION & DONATIONS",-1870,null,"530"," ","530","000","0000","1920","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5001=$O$1:$O$541))>0,E5001=0),0,1)","v":0}]
["530.000.0000.1920.506.520.5387","CONTRIBUTION & DONATIONS",-3000,null,"530"," ","530","000","0000","1920","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5006=$O$1:$O$541))>0,E5006=0),0,1)","v":0}]
["530.000.0000.1920.520.000.5344","CONTRIBUTION & DONATIONS",-17443.310000000001,null,"530"," ","530","000","0000","1920","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5007=$O$1:$O$541))>0,E5007=0),0,1)","v":0}]
["530.000.0000.1920.520.000.5402","CONTIRBUTIONS & DONATIONS",-5402.72,null,"530"," ","530","000","0000","1920","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5012=$O$1:$O$541))>0,E5012=0),0,1)","v":0}]
["530.000.0000.1920.570.000.5421","CONTRIBUTIONS & DONATIONS",-1000,null,"530"," ","530","000","0000","1920","570","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5015=$O$1:$O$541))>0,E5015=0),0,1)","v":0}]
["530.100.1000.6611.104.000.5962","SUPPLIES",452.07,null,"530"," ","530","100","1000","6611","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5023=$O$1:$O$541))>0,E5023=0),0,1)","v":0}]
["530.100.1000.6611.105.000.5409","SUPPLIES",2330.42,null,"530"," ","530","100","1000","6611","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5024=$O$1:$O$541))>0,E5024=0),0,1)","v":0}]
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["530.100.1000.6731.104.000.5417","FURNITURE & EQUIPMENT < $5000",7520.56,null,"530"," ","530","100","1000","6731","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5041=$O$1:$O$541))>0,E5041=0),0,1)","v":0}]
["530.100.1000.6890.102.000.5404","MISCELLANEOUS EXPENDITURE",1995,null,"530"," ","530","100","1000","6890","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5046=$O$1:$O$541))>0,E5046=0),0,1)","v":0}]
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["530.100.1900.6221.103.000.5387","SOCIAL SECURITY-FICA",1551.28,null,"530"," ","530","100","1900","6221","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5056=$O$1:$O$541))>0,E5056=0),0,1)","v":0}]
["530.100.1900.6221.520.000.5387","SOCIAL SECURITY-FICA",3.13,null,"530"," ","530","100","1900","6221","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5058=$O$1:$O$541))>0,E5058=0),0,1)","v":0}]
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["530.100.2213.6360.520.000.5936","EMPLOYEE TRAINING & PROF DEV",800,null,"530"," ","530","100","2213","6360","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5085=$O$1:$O$541))>0,E5085=0),0,1)","v":0}]
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["540.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-9987.48,null,"540"," ","540","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5097=$O$1:$O$541))>0,E5097=0),0,1)","v":0}]
["550.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-31394.41,null,"550"," ","550","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5102=$O$1:$O$541))>0,E5102=0),0,1)","v":0}]
["555.000.0000.0330.104.000.0000","UNRESERVED FUND BALANCE",-5029.8900000000003,null,"555"," ","555","000","0000","0330","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5107=$O$1:$O$541))>0,E5107=0),0,1)","v":0}]
["555.000.0000.0330.106.000.0000","UNRESERVED FUND BALANCE",-2895.04,null,"555"," ","555","000","0000","0330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5108=$O$1:$O$541))>0,E5108=0),0,1)","v":0}]
["565.000.0000.1990.000.000.0000","MISCELLANEOUS",-83.76,null,"565"," ","565","000","0000","1990","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5115=$O$1:$O$541))>0,E5115=0),0,1)","v":0}]
["570.000.0000.5200.000.000.0000","INTERFUND TRANSFERS IN",-364660.2,null,"570"," ","570","000","0000","5200","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5119=$O$1:$O$541))>0,E5119=0),0,1)","v":0}]
["570.100.2210.6221.565.000.0000","SOCIAL SECURITY-FICA",232.5,null,"570"," ","570","100","2210","6221","565","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5124=$O$1:$O$541))>0,E5124=0),0,1)","v":0}]
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["570.100.2570.6580.535.000.0000","TRAVEL",2536,null,"570"," ","570","100","2570","6580","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5226=$O$1:$O$541))>0,E5226=0),0,1)","v":0}]
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["570.100.2570.6810.535.000.0000","DUES & FEES",875,null,"570"," ","570","100","2570","6810","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5228=$O$1:$O$541))>0,E5228=0),0,1)","v":0}]
["570.100.2580.6580.535.000.0000","TRAVEL",127.5,null,"570"," ","570","100","2580","6580","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5229=$O$1:$O$541))>0,E5229=0),0,1)","v":0}]
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["570.100.2680.6231.521.000.0000","STATE RETIREMENT",436.32,null,"570"," ","570","100","2680","6231","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5233=$O$1:$O$541))>0,E5233=0),0,1)","v":0}]
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["570.100.2680.6260.521.000.0000","WORKERS COMPENSATION",21.96,null,"570"," ","570","100","2680","6260","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5235=$O$1:$O$541))>0,E5235=0),0,1)","v":0}]
["570.100.3110.6196.570.000.0000","CLASSIFIED PERFORMANCE PAY",3700,null,"570"," ","570","100","3110","6196","570","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5236=$O$1:$O$541))>0,E5236=0),0,1)","v":0}]
["570.100.3110.6221.570.000.0000","SOCIAL SECURITY-FICA",229.4,null,"570"," ","570","100","3110","6221","570","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5237=$O$1:$O$541))>0,E5237=0),0,1)","v":0}]
["570.100.3110.6222.570.000.0000","FICA MEDICARE",53.65,null,"570"," ","570","100","3110","6222","570","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5238=$O$1:$O$541))>0,E5238=0),0,1)","v":0}]
["570.100.3110.6231.570.000.0000","STATE RETIREMENT",448.44,null,"570"," ","570","100","3110","6231","570","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5239=$O$1:$O$541))>0,E5239=0),0,1)","v":0}]
["570.100.3110.6232.570.000.0000","L-T DISABILITY",5.55,null,"570"," ","570","100","3110","6232","570","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5240=$O$1:$O$541))>0,E5240=0),0,1)","v":0}]
["570.100.3110.6260.570.000.0000","WORKERS COMPENSATION",22.57,null,"570"," ","570","100","3110","6260","570","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5241=$O$1:$O$541))>0,E5241=0),0,1)","v":0}]
["570.100.4000.6162.535.000.0000","CLERK",24802.47,null,"570"," ","570","100","4000","6162","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5242=$O$1:$O$541))>0,E5242=0),0,1)","v":0}]
["570.100.4000.6210.535.000.0000","GROUP INSURANCE",3348,null,"570"," ","570","100","4000","6210","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5243=$O$1:$O$541))>0,E5243=0),0,1)","v":0}]
["570.100.4000.6212.535.000.0000","LIFE INSURANCE",20.190000000000001,null,"570"," ","570","100","4000","6212","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5244=$O$1:$O$541))>0,E5244=0),0,1)","v":0}]
["570.100.4000.6221.535.000.0000","SOCIAL SECURITY-FICA",1531.14,null,"570"," ","570","100","4000","6221","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5245=$O$1:$O$541))>0,E5245=0),0,1)","v":0}]
["570.100.4000.6222.535.000.0000","FICA MEDICARE",358.08,null,"570"," ","570","100","4000","6222","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5246=$O$1:$O$541))>0,E5246=0),0,1)","v":0}]
["570.100.4000.6231.535.000.0000","STATE RETIREMENT",3006.09,null,"570"," ","570","100","4000","6231","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5247=$O$1:$O$541))>0,E5247=0),0,1)","v":0}]
["570.100.4000.6232.535.000.0000","L-T DISABILITY",37.090000000000003,null,"570"," ","570","100","4000","6232","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5248=$O$1:$O$541))>0,E5248=0),0,1)","v":0}]
["570.100.4000.6260.535.000.0000","WORKERS COMPENSATION",151.16,null,"570"," ","570","100","4000","6260","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5249=$O$1:$O$541))>0,E5249=0),0,1)","v":0}]
["570.200.2240.6141.560.000.0000","CERT ADMIN PERFORMANCE PAY",4687.5,null,"570"," ","570","200","2240","6141","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5250=$O$1:$O$541))>0,E5250=0),0,1)","v":0}]
["570.200.2240.6221.560.000.0000","SOCIAL SECURITY-FICA",290.63,null,"570"," ","570","200","2240","6221","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5251=$O$1:$O$541))>0,E5251=0),0,1)","v":0}]
["570.200.2240.6222.560.000.0000","FICA MEDICARE",67.97,null,"570"," ","570","200","2240","6222","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5252=$O$1:$O$541))>0,E5252=0),0,1)","v":0}]
["570.200.2240.6231.560.000.0000","STATE RETIREMENT",568.13,null,"570"," ","570","200","2240","6231","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5253=$O$1:$O$541))>0,E5253=0),0,1)","v":0}]
["570.200.2240.6232.560.000.0000","L-T DISABILITY",7.03,null,"570"," ","570","200","2240","6232","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5254=$O$1:$O$541))>0,E5254=0),0,1)","v":0}]
["570.200.2240.6260.560.000.0000","WORKERS COMPENSATION",28.59,null,"570"," ","570","200","2240","6260","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5255=$O$1:$O$541))>0,E5255=0),0,1)","v":0}]
["570.250.2260.6141.520.000.0000","CERT ADMIN PERFORMANCE PAY",3850,null,"570"," ","570","250","2260","6141","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5256=$O$1:$O$541))>0,E5256=0),0,1)","v":0}]
["570.250.2260.6221.520.000.0000","SOCIAL SECURITY-FICA",238.7,null,"570"," ","570","250","2260","6221","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5257=$O$1:$O$541))>0,E5257=0),0,1)","v":0}]
["570.250.2260.6222.520.000.0000","FICA MEDICARE",55.83,null,"570"," ","570","250","2260","6222","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5258=$O$1:$O$541))>0,E5258=0),0,1)","v":0}]
["570.250.2260.6231.520.000.0000","STATE RETIREMENT",466.62,null,"570"," ","570","250","2260","6231","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5259=$O$1:$O$541))>0,E5259=0),0,1)","v":0}]
["570.250.2260.6232.520.000.0000","L-T DISABILITY",5.78,null,"570"," ","570","250","2260","6232","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5260=$O$1:$O$541))>0,E5260=0),0,1)","v":0}]
["570.250.2260.6260.520.000.0000","WORKERS COMPENSATION",23.49,null,"570"," ","570","250","2260","6260","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5261=$O$1:$O$541))>0,E5261=0),0,1)","v":0}]
["575.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",21970.93,null,"575"," ","575","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5262=$O$1:$O$541))>0,E5262=0),0,1)","v":0}]
["575.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-24932.880000000001,null,"575"," ","575","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5263=$O$1:$O$541))>0,E5263=0),0,1)","v":0}]
["575.000.0000.1510.000.000.0000","INTEREST ON INVESMENTS",-772.11,null,"575"," ","575","000","0000","1510","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5264=$O$1:$O$541))>0,E5264=0),0,1)","v":0}]
["575.100.2570.6250.525.000.0000","UNEMPLOYMENT INSURANCE",3734.06,null,"575"," ","575","100","2570","6250","525","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5265=$O$1:$O$541))>0,E5265=0),0,1)","v":0}]
["585.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",7798.4,null,"585"," ","585","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5266=$O$1:$O$541))>0,E5266=0),0,1)","v":0}]
["585.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-7564.14,null,"585"," ","585","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5267=$O$1:$O$541))>0,E5267=0),0,1)","v":0}]
["585.000.0000.1510.000.000.0000","INTEREST ON INVESMENTS",-234.26,null,"585"," ","585","000","0000","1510","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5268=$O$1:$O$541))>0,E5268=0),0,1)","v":0}]
["610.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",6122278.6799999997,null,"610"," ","610","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5269=$O$1:$O$541))>0,E5269=0),0,1)","v":0}]
["610.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-5923582.5899999999,null,"610"," ","610","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5270=$O$1:$O$541))>0,E5270=0),0,1)","v":0}]
["610.000.0000.1112.000.000.0000","REAL PROP TAXES-CURRENT",-1476530.27,null,"610"," ","610","000","0000","1112","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5271=$O$1:$O$541))>0,E5271=0),0,1)","v":0}]
["610.000.0000.1280.000.000.0000","REVENUE IN LIEU OF TAXES",-2660.16,null,"610"," ","610","000","0000","1280","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5272=$O$1:$O$541))>0,E5272=0),0,1)","v":0}]
["610.000.0000.1510.000.000.0000","INTEREST ON INVESMENTS",-226678.46,null,"610"," ","610","000","0000","1510","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5273=$O$1:$O$541))>0,E5273=0),0,1)","v":0}]
["610.000.0000.1990.000.000.0000","MISCELLANEOUS",-162.88999999999999,null,"610"," ","610","000","0000","1990","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5274=$O$1:$O$541))>0,E5274=0),0,1)","v":0}]
["610.000.0000.2100.000.000.0000","REVENUE FROM COUNTY",5260.37,null,"610"," ","610","000","0000","2100","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5275=$O$1:$O$541))>0,E5275=0),0,1)","v":0}]
["610.100.1000.6443.104.000.0000","RENTAL OF TECH RELATED EQUIP",3000,null,"610"," ","610","100","1000","6443","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5276=$O$1:$O$541))>0,E5276=0),0,1)","v":0}]
["610.100.1000.6643.103.000.0000","INSTRUCTIONAL AIDS",122.25,null,"610"," ","610","100","1000","6643","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5277=$O$1:$O$541))>0,E5277=0),0,1)","v":0}]
["610.100.1000.6643.104.000.0000","INSTRUCTIONAL AIDS",4509.42,null,"610"," ","610","100","1000","6643","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5278=$O$1:$O$541))>0,E5278=0),0,1)","v":0}]
["610.100.1000.6643.104.000.6100","INSTRUCTIONAL AIDS",13575.62,null,"610"," ","610","100","1000","6643","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5279=$O$1:$O$541))>0,E5279=0),0,1)","v":0}]
["610.100.1000.6643.105.000.0000","INSTRUCTIONAL AIDS",178.61,null,"610"," ","610","100","1000","6643","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5280=$O$1:$O$541))>0,E5280=0),0,1)","v":0}]
["610.100.1000.6643.105.000.6100","INSTRUCTIONAL AIDS",34617.93,null,"610"," ","610","100","1000","6643","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5281=$O$1:$O$541))>0,E5281=0),0,1)","v":0}]
["610.100.1000.6643.107.000.6100","INSTRUCTIONAL AIDS",1425,null,"610"," ","610","100","1000","6643","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5282=$O$1:$O$541))>0,E5282=0),0,1)","v":0}]
["610.100.1000.6643.502.520.6100","INSTRUCTIONAL AIDS",10307.879999999999,null,"610"," ","610","100","1000","6643","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5283=$O$1:$O$541))>0,E5283=0),0,1)","v":0}]
["610.100.1000.6643.503.520.6100","INSTRUCTIONAL AIDS",19237.439999999999,null,"610"," ","610","100","1000","6643","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5284=$O$1:$O$541))>0,E5284=0),0,1)","v":0}]
["610.100.1000.6643.504.520.6100","INSTRUCTIONAL AIDS",1957.52,null,"610"," ","610","100","1000","6643","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5285=$O$1:$O$541))>0,E5285=0),0,1)","v":0}]
["610.100.1000.6643.506.520.6100","INSTRUCTIONAL AIDS",12737.17,null,"610"," ","610","100","1000","6643","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5286=$O$1:$O$541))>0,E5286=0),0,1)","v":0}]
["610.100.1000.6643.507.520.6100","INSTRUCTIONAL AIDS",13634.65,null,"610"," ","610","100","1000","6643","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5287=$O$1:$O$541))>0,E5287=0),0,1)","v":0}]
["610.100.1000.6643.520.000.0000","INSTRUCTIONAL AIDS",1067.33,null,"610"," ","610","100","1000","6643","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5288=$O$1:$O$541))>0,E5288=0),0,1)","v":0}]
["610.100.1000.6643.520.000.6100","INSTRUCTIONAL AIDS",256931.46,null,"610"," ","610","100","1000","6643","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5289=$O$1:$O$541))>0,E5289=0),0,1)","v":0}]
["610.100.1000.6655.504.530.0000","NON-INSTRUCT SOFTWARE AGREEMENTS",210.46,null,"610"," ","610","100","1000","6655","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5290=$O$1:$O$541))>0,E5290=0),0,1)","v":0}]
["610.100.1000.6732.102.000.0000","F & E Under $1000",4530.42,null,"610"," ","610","100","1000","6732","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5291=$O$1:$O$541))>0,E5291=0),0,1)","v":0}]
["610.100.1000.6732.103.000.0000","F & E Under $1000",18739,null,"610"," ","610","100","1000","6732","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5292=$O$1:$O$541))>0,E5292=0),0,1)","v":0}]
["610.100.1000.6732.105.000.6100","F & E Under $1000",153.75,null,"610"," ","610","100","1000","6732","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5293=$O$1:$O$541))>0,E5293=0),0,1)","v":0}]
["610.100.1000.6732.106.000.0000","F & E Under $1000",4408.96,null,"610"," ","610","100","1000","6732","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5294=$O$1:$O$541))>0,E5294=0),0,1)","v":0}]
["610.100.1000.6738.104.000.0000","TECH HDWR & SFTWR under $1,000",6656.28,null,"610"," ","610","100","1000","6738","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5295=$O$1:$O$541))>0,E5295=0),0,1)","v":0}]
["610.100.1000.6738.502.530.0000","TECH HDWR & SFTWR under $1,000",557.1,null,"610"," ","610","100","1000","6738","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5296=$O$1:$O$541))>0,E5296=0),0,1)","v":0}]
["610.100.1000.6738.503.530.0000","TECH HDWR & SFTWR under $1,000",557.1,null,"610"," ","610","100","1000","6738","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5297=$O$1:$O$541))>0,E5297=0),0,1)","v":0}]
["610.100.1000.6738.504.530.0000","TECH HDWR & SFTWR under $1,000",557.1,null,"610"," ","610","100","1000","6738","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5298=$O$1:$O$541))>0,E5298=0),0,1)","v":0}]
["610.100.1000.6738.506.530.0000","TECH HDWR & SFTWR under $1,000",557.1,null,"610"," ","610","100","1000","6738","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5299=$O$1:$O$541))>0,E5299=0),0,1)","v":0}]
["610.100.1000.6738.507.530.0000","TECH HDWR & SFTWR under $1,000",557.11,null,"610"," ","610","100","1000","6738","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5300=$O$1:$O$541))>0,E5300=0),0,1)","v":0}]
["610.100.1050.6732.104.000.0000","F & E Under $1000",42.41,null,"610"," ","610","100","1050","6732","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5301=$O$1:$O$541))>0,E5301=0),0,1)","v":0}]
["610.100.2210.6655.520.000.0000","NON-INSTRUCT SOFTWARE AGREEMENTS",21050,null,"610"," ","610","100","2210","6655","520","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5302=$O$1:$O$541))>0,E5302=0),0,1)","v":0}]
["610.100.2230.6655.500.530.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",206196.48000000001,null,"610"," ","610","100","2230","6655","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5303=$O$1:$O$541))>0,E5303=0),0,1)","v":0}]
["610.100.2230.6655.502.530.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",1683.77,null,"610"," ","610","100","2230","6655","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5304=$O$1:$O$541))>0,E5304=0),0,1)","v":0}]
["610.100.2230.6655.503.530.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",1683.77,null,"610"," ","610","100","2230","6655","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5305=$O$1:$O$541))>0,E5305=0),0,1)","v":0}]
["610.100.2230.6655.504.530.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",1683.77,null,"610"," ","610","100","2230","6655","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5306=$O$1:$O$541))>0,E5306=0),0,1)","v":0}]
["610.100.2230.6655.505.530.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",4489.2299999999996,null,"610"," ","610","100","2230","6655","505","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5307=$O$1:$O$541))>0,E5307=0),0,1)","v":0}]
["610.100.2230.6655.506.530.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",1683.77,null,"610"," ","610","100","2230","6655","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5308=$O$1:$O$541))>0,E5308=0),0,1)","v":0}]
["610.100.2230.6655.507.530.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",1683.77,null,"610"," ","610","100","2230","6655","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5309=$O$1:$O$541))>0,E5309=0),0,1)","v":0}]
["610.100.2230.6655.530.000.0000","NON-INSTRUCT SOFTWARE AGREEMENTS",1142.2,null,"610"," ","610","100","2230","6655","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5310=$O$1:$O$541))>0,E5310=0),0,1)","v":0}]
["610.100.2230.6655.530.000.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",9017.49,null,"610"," ","610","100","2230","6655","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5311=$O$1:$O$541))>0,E5311=0),0,1)","v":0}]
["610.100.2230.6737.505.530.6100","TECH HDWR & SFTWR under $5000",9385.18,null,"610"," ","610","100","2230","6737","505","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5312=$O$1:$O$541))>0,E5312=0),0,1)","v":0}]
["610.100.2230.6738.502.530.0000","TECH HDWR & SFTWR under $1,000",170.01,null,"610"," ","610","100","2230","6738","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5313=$O$1:$O$541))>0,E5313=0),0,1)","v":0}]
["610.100.2230.6738.503.530.0000","TECH HDWR & SFTWR under $1,000",170.01,null,"610"," ","610","100","2230","6738","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5314=$O$1:$O$541))>0,E5314=0),0,1)","v":0}]
["610.100.2230.6738.504.530.0000","TECH HDWR & SFTWR under $1,000",170.01,null,"610"," ","610","100","2230","6738","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5315=$O$1:$O$541))>0,E5315=0),0,1)","v":0}]
["610.100.2230.6738.506.530.0000","TECH HDWR & SFTWR under $1,000",170.01,null,"610"," ","610","100","2230","6738","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5316=$O$1:$O$541))>0,E5316=0),0,1)","v":0}]
["610.100.2230.6738.507.530.0000","TECH HDWR & SFTWR under $1,000",419.78,null,"610"," ","610","100","2230","6738","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5317=$O$1:$O$541))>0,E5317=0),0,1)","v":0}]
["610.100.2230.6738.530.000.0000","TECH HDWR & SFTWR under $1,000",229.1,null,"610"," ","610","100","2230","6738","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5318=$O$1:$O$541))>0,E5318=0),0,1)","v":0}]
["610.100.2510.6737.535.000.0000","TECH HDWR & SFTWR under $5000",17546.28,null,"610"," ","610","100","2510","6737","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5319=$O$1:$O$541))>0,E5319=0),0,1)","v":0}]
["610.100.2570.6655.530.000.0000","NON-INSTRUCT SOFTWARE AGREEMENTS",5000,null,"610"," ","610","100","2570","6655","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5320=$O$1:$O$541))>0,E5320=0),0,1)","v":0}]
["610.100.2570.6731.525.000.6100","FURNITURE & EQUIPMENT < $5000",1511.1,null,"610"," ","610","100","2570","6731","525","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5321=$O$1:$O$541))>0,E5321=0),0,1)","v":0}]
["610.100.2570.6732.525.000.6100","F & E Under $1000",7910.32,null,"610"," ","610","100","2570","6732","525","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5322=$O$1:$O$541))>0,E5322=0),0,1)","v":0}]
["610.100.2570.6739.525.000.0000","Tech F & E over $5000",11301.52,null,"610"," ","610","100","2570","6739","525","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5323=$O$1:$O$541))>0,E5323=0),0,1)","v":0}]
["610.100.2580.6655.500.000.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",1732.83,null,"610"," ","610","100","2580","6655","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5324=$O$1:$O$541))>0,E5324=0),0,1)","v":0}]
["610.100.2580.6655.516.000.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",9426,null,"610"," ","610","100","2580","6655","516","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5325=$O$1:$O$541))>0,E5325=0),0,1)","v":0}]
["610.100.2580.6655.530.000.0000","NON-INSTRUCT SOFTWARE AGREEMENTS",34951.18,null,"610"," ","610","100","2580","6655","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5326=$O$1:$O$541))>0,E5326=0),0,1)","v":0}]
["610.100.2580.6655.530.000.6100","NON-INSTRUCT SOFTWARE AGREEMENTS",15327.54,null,"610"," ","610","100","2580","6655","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5327=$O$1:$O$541))>0,E5327=0),0,1)","v":0}]
["610.100.2580.6732.530.000.0000","F & E Under $1000",996.16,null,"610"," ","610","100","2580","6732","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5328=$O$1:$O$541))>0,E5328=0),0,1)","v":0}]
["610.100.2580.6737.530.000.0000","TECH HDWR & SFTWR under $5000",1998.77,null,"610"," ","610","100","2580","6737","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5329=$O$1:$O$541))>0,E5329=0),0,1)","v":0}]
["610.100.2580.6738.530.000.0000","TECH HDWR & SFTWR under $1,000",957.02,null,"610"," ","610","100","2580","6738","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5330=$O$1:$O$541))>0,E5330=0),0,1)","v":0}]
["610.100.2580.6738.530.000.6100","TECH HDWR & SFTWR under $1,000",30766.33,null,"610"," ","610","100","2580","6738","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5331=$O$1:$O$541))>0,E5331=0),0,1)","v":0}]
["610.100.2580.6739.530.000.0000","Tech F & E over $5000",8124.86,null,"610"," ","610","100","2580","6739","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5332=$O$1:$O$541))>0,E5332=0),0,1)","v":0}]
["610.100.2610.6739.500.521.0000","Tech F & E over $5000",11360,null,"610"," ","610","100","2610","6739","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5333=$O$1:$O$541))>0,E5333=0),0,1)","v":0}]
["610.100.2640.6731.521.000.0000","FURNITURE & EQUIPMENT < $5000",4953.2700000000004,null,"610"," ","610","100","2640","6731","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5334=$O$1:$O$541))>0,E5334=0),0,1)","v":0}]
["610.100.2640.6732.521.000.0000","F & E Under $1000",3075.67,null,"610"," ","610","100","2640","6732","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5335=$O$1:$O$541))>0,E5335=0),0,1)","v":0}]
["610.100.2640.6733.521.000.0000","F & E over $5000",35449.269999999997,null,"610"," ","610","100","2640","6733","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5336=$O$1:$O$541))>0,E5336=0),0,1)","v":0}]
["610.100.2690.6737.521.000.0000","TECH HDWR & SFTWR under $5000",1652.91,null,"610"," ","610","100","2690","6737","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5337=$O$1:$O$541))>0,E5337=0),0,1)","v":0}]
["610.100.4000.6450.503.521.0000","CONSTRUCTION SERVICES",4125,null,"610"," ","610","100","4000","6450","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5338=$O$1:$O$541))>0,E5338=0),0,1)","v":0}]
["610.100.4000.6450.504.521.6100","CONSTRUCTION SERVICES",27804.39,null,"610"," ","610","100","4000","6450","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5339=$O$1:$O$541))>0,E5339=0),0,1)","v":0}]
["610.100.4000.6450.530.000.6100","CONSTRUCTION SERVICES",229174.36,null,"610"," ","610","100","4000","6450","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5340=$O$1:$O$541))>0,E5340=0),0,1)","v":0}]
["610.100.5000.6832.500.000.0000","PRINCIPAL - OTHER",19823.919999999998,null,"610"," ","610","100","5000","6832","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5341=$O$1:$O$541))>0,E5341=0),0,1)","v":0}]
["610.200.1000.6643.560.000.0000","INSTRUCTIONAL AIDS",19136.150000000001,null,"610"," ","610","200","1000","6643","560","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5342=$O$1:$O$541))>0,E5342=0),0,1)","v":0}]
["610.410.2710.6655.522.000.0000","NON-INSTRUCT SOFTWARE AGREEMENTS",9541.7000000000007,null,"610"," ","610","410","2710","6655","522","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5343=$O$1:$O$541))>0,E5343=0),0,1)","v":0}]
["610.410.2710.6733.522.000.0000","F & E over $5000",15350,null,"610"," ","610","410","2710","6733","522","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5344=$O$1:$O$541))>0,E5344=0),0,1)","v":0}]
["610.410.2710.6738.522.000.0000","TECH HDWR & SFTWR under $1,000",380.08,null,"610"," ","610","410","2710","6738","522","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5345=$O$1:$O$541))>0,E5345=0),0,1)","v":0}]
["610.420.2710.6736.522.000.0000","Vehicles over $5000",299304.18,null,"610"," ","610","420","2710","6736","522","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5346=$O$1:$O$541))>0,E5346=0),0,1)","v":0}]
["610.620.1100.6732.104.000.0000","F & E Under $1000",1537.09,null,"610"," ","610","620","1100","6732","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5347=$O$1:$O$541))>0,E5347=0),0,1)","v":0}]
["630.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",27400493.649999999,null,"630"," ","630","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5348=$O$1:$O$541))>0,E5348=0),0,1)","v":0}]
["630.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-30218418.960000001,null,"630"," ","630","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5349=$O$1:$O$541))>0,E5349=0),0,1)","v":0}]
["630.100.1000.6732.102.000.0001","F & E Under $1000",8731.11,null,"630"," ","630","100","1000","6732","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5350=$O$1:$O$541))>0,E5350=0),0,1)","v":0}]
["630.100.1000.6738.102.000.0000","TECH HDWR & SFTWR under $1,000",10837.03,null,"630"," ","630","100","1000","6738","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5351=$O$1:$O$541))>0,E5351=0),0,1)","v":0}]
["630.100.1000.6738.104.000.0000","TECH HDWR & SFTWR under $1,000",15171.84,null,"630"," ","630","100","1000","6738","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5352=$O$1:$O$541))>0,E5352=0),0,1)","v":0}]
["630.100.1000.6738.106.000.0000","TECH HDWR & SFTWR under $1,000",15058.33,null,"630"," ","630","100","1000","6738","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5353=$O$1:$O$541))>0,E5353=0),0,1)","v":0}]
["630.100.1000.6738.500.530.0000","TECH HDWR & SFTWR under $1,000",21511.9,null,"630"," ","630","100","1000","6738","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5354=$O$1:$O$541))>0,E5354=0),0,1)","v":0}]
["630.100.1000.6738.502.530.0001","TECH HDWR & SFTWR under $1,000",5666.94,null,"630"," ","630","100","1000","6738","502","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5355=$O$1:$O$541))>0,E5355=0),0,1)","v":0}]
["630.100.1000.6738.503.530.0001","TECH HDWR & SFTWR under $1,000",175837.24,null,"630"," ","630","100","1000","6738","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5356=$O$1:$O$541))>0,E5356=0),0,1)","v":0}]
["630.100.1000.6738.504.530.0001","TECH HDWR & SFTWR under $1,000",1222.42,null,"630"," ","630","100","1000","6738","504","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5357=$O$1:$O$541))>0,E5357=0),0,1)","v":0}]
["630.100.1000.6738.505.530.0001","TECH HDWR & SFTWR under $1,000",1222.42,null,"630"," ","630","100","1000","6738","505","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5358=$O$1:$O$541))>0,E5358=0),0,1)","v":0}]
["630.100.1000.6738.506.530.0001","TECH HDWR & SFTWR under $1,000",1222.42,null,"630"," ","630","100","1000","6738","506","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5359=$O$1:$O$541))>0,E5359=0),0,1)","v":0}]
["630.100.1000.6738.507.530.0001","TECH HDWR & SFTWR under $1,000",2444.84,null,"630"," ","630","100","1000","6738","507","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5360=$O$1:$O$541))>0,E5360=0),0,1)","v":0}]
["630.100.2230.6737.530.000.0000","TECH HDWR & SFTWR under $5000",68180.33,null,"630"," ","630","100","2230","6737","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5361=$O$1:$O$541))>0,E5361=0),0,1)","v":0}]
["630.100.2510.6162.535.000.0000","CLERK",9382.4,null,"630"," ","630","100","2510","6162","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5362=$O$1:$O$541))>0,E5362=0),0,1)","v":0}]
["630.100.2510.6210.535.000.0000","GROUP INSURANCE",1205.28,null,"630"," ","630","100","2510","6210","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5363=$O$1:$O$541))>0,E5363=0),0,1)","v":0}]
["630.100.2510.6212.535.000.0000","LIFE INSURANCE",10.37,null,"630"," ","630","100","2510","6212","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5364=$O$1:$O$541))>0,E5364=0),0,1)","v":0}]
["630.100.2510.6221.535.000.0000","SOCIAL SECURITY-FICA",581.69000000000005,null,"630"," ","630","100","2510","6221","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5365=$O$1:$O$541))>0,E5365=0),0,1)","v":0}]
["630.100.2510.6222.535.000.0000","FICA MEDICARE",136.02000000000001,null,"630"," ","630","100","2510","6222","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5366=$O$1:$O$541))>0,E5366=0),0,1)","v":0}]
["630.100.2510.6231.535.000.0000","STATE RETIREMENT",1137.1400000000001,null,"630"," ","630","100","2510","6231","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5367=$O$1:$O$541))>0,E5367=0),0,1)","v":0}]
["630.100.2510.6232.535.000.0000","L-T DISABILITY",14.08,null,"630"," ","630","100","2510","6232","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5368=$O$1:$O$541))>0,E5368=0),0,1)","v":0}]
["630.100.2510.6260.535.000.0000","WORKERS' COMPENSATION",57.25,null,"630"," ","630","100","2510","6260","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5369=$O$1:$O$541))>0,E5369=0),0,1)","v":0}]
["630.100.2510.6330.535.000.0001","OTHER PROFESSIONAL SERV",14700,null,"630"," ","630","100","2510","6330","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5370=$O$1:$O$541))>0,E5370=0),0,1)","v":0}]
["630.100.2530.6151.530.000.0001","CLASS ADMINISTRATOR",24250,null,"630"," ","630","100","2530","6151","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5371=$O$1:$O$541))>0,E5371=0),0,1)","v":0}]
["630.100.2530.6151.535.000.0001","CLASS ADMINISTRATOR",28278.400000000001,null,"630"," ","630","100","2530","6151","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5372=$O$1:$O$541))>0,E5372=0),0,1)","v":0}]
["630.100.2530.6210.530.000.0001","GROUP INSURANCE",1339.2,null,"630"," ","630","100","2530","6210","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5373=$O$1:$O$541))>0,E5373=0),0,1)","v":0}]
["630.100.2530.6210.535.000.0001","GROUP INSURANCE",1336.8,null,"630"," ","630","100","2530","6210","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5374=$O$1:$O$541))>0,E5374=0),0,1)","v":0}]
["630.100.2530.6212.530.000.0001","LIFE INSURANCE",12.48,null,"630"," ","630","100","2530","6212","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5375=$O$1:$O$541))>0,E5375=0),0,1)","v":0}]
["630.100.2530.6212.535.000.0001","LIFE INSURANCE",12.48,null,"630"," ","630","100","2530","6212","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5376=$O$1:$O$541))>0,E5376=0),0,1)","v":0}]
["630.100.2530.6221.530.000.0001","SOCIAL SECURITY-FICA",1489.37,null,"630"," ","630","100","2530","6221","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5377=$O$1:$O$541))>0,E5377=0),0,1)","v":0}]
["630.100.2530.6221.535.000.0001","SOCIAL SECURITY-FICA",1584.34,null,"630"," ","630","100","2530","6221","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5378=$O$1:$O$541))>0,E5378=0),0,1)","v":0}]
["630.100.2530.6222.530.000.0001","FICA MEDICARE",348.3,null,"630"," ","630","100","2530","6222","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5379=$O$1:$O$541))>0,E5379=0),0,1)","v":0}]
["630.100.2530.6222.535.000.0001","FICA MEDICARE",370.52,null,"630"," ","630","100","2530","6222","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5380=$O$1:$O$541))>0,E5380=0),0,1)","v":0}]
["630.100.2530.6231.530.000.0001","STATE RETIREMENT",2939.08,null,"630"," ","630","100","2530","6231","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5381=$O$1:$O$541))>0,E5381=0),0,1)","v":0}]
["630.100.2530.6231.535.000.0001","STATE RETIREMENT",3427.36,null,"630"," ","630","100","2530","6231","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5382=$O$1:$O$541))>0,E5382=0),0,1)","v":0}]
["630.100.2530.6232.530.000.0001","L-T DISABILITY",36.369999999999997,null,"630"," ","630","100","2530","6232","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5383=$O$1:$O$541))>0,E5383=0),0,1)","v":0}]
["630.100.2530.6232.535.000.0001","L-T DISABILITY",42.41,null,"630"," ","630","100","2530","6232","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5384=$O$1:$O$541))>0,E5384=0),0,1)","v":0}]
["630.100.2530.6260.530.000.0001","WORKERS' COMPENSATION",147.91,null,"630"," ","630","100","2530","6260","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5385=$O$1:$O$541))>0,E5385=0),0,1)","v":0}]
["630.100.2530.6260.535.000.0001","WORKERS' COMPENSATION",172.51,null,"630"," ","630","100","2530","6260","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5386=$O$1:$O$541))>0,E5386=0),0,1)","v":0}]
["630.100.2580.6737.530.000.0001","TECH HDWR & SFTWR under $5000",6815.31,null,"630"," ","630","100","2580","6737","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5387=$O$1:$O$541))>0,E5387=0),0,1)","v":0}]
["630.100.2580.6738.501.530.0001","TECH HDWR & SFTWR under $1,000",2444.84,null,"630"," ","630","100","2580","6738","501","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5388=$O$1:$O$541))>0,E5388=0),0,1)","v":0}]
["630.100.2580.6739.530.000.0000","Tech F & E over $5000",17885.32,null,"630"," ","630","100","2580","6739","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5389=$O$1:$O$541))>0,E5389=0),0,1)","v":0}]
["630.100.2610.6330.521.000.0001","OTHER PROFESSIONAL SERV",2042,null,"630"," ","630","100","2610","6330","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5390=$O$1:$O$541))>0,E5390=0),0,1)","v":0}]
["630.100.2610.6431.521.000.0001","NON-TECH RELATED REPAIRS & MAINT",2590.65,null,"630"," ","630","100","2610","6431","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5391=$O$1:$O$541))>0,E5391=0),0,1)","v":0}]
["630.100.2610.6732.107.000.0001","F & E Under $1000",13309,null,"630"," ","630","100","2610","6732","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5392=$O$1:$O$541))>0,E5392=0),0,1)","v":0}]
["630.100.2690.6738.530.000.0000","TECH HDWR & SFTWR under $1,000",4882.3999999999996,null,"630"," ","630","100","2690","6738","530","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5393=$O$1:$O$541))>0,E5393=0),0,1)","v":0}]
["630.100.3100.6731.102.000.0000","FURNITURE & EQUIPMENT < $5000",3083.3,null,"630"," ","630","100","3100","6731","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5394=$O$1:$O$541))>0,E5394=0),0,1)","v":0}]
["630.100.3100.6731.103.000.0000","FURNITURE & EQUIPMENT < $5000",4909.8599999999997,null,"630"," ","630","100","3100","6731","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5395=$O$1:$O$541))>0,E5395=0),0,1)","v":0}]
["630.100.3100.6731.106.000.0000","FURNITURE & EQUIPMENT < $5000",15412.62,null,"630"," ","630","100","3100","6731","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5396=$O$1:$O$541))>0,E5396=0),0,1)","v":0}]
["630.100.3100.6731.107.000.0000","FURNITURE & EQUIPMENT < $5000",3318.5,null,"630"," ","630","100","3100","6731","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5397=$O$1:$O$541))>0,E5397=0),0,1)","v":0}]
["630.100.3100.6732.102.000.0000","F & E Under $1000",2910.03,null,"630"," ","630","100","3100","6732","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5398=$O$1:$O$541))>0,E5398=0),0,1)","v":0}]
["630.100.3100.6732.107.000.0000","F & E Under $1000",466.15,null,"630"," ","630","100","3100","6732","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5399=$O$1:$O$541))>0,E5399=0),0,1)","v":0}]
["630.100.3100.6733.104.000.0000","F & E over $5000",11761.99,null,"630"," ","630","100","3100","6733","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5400=$O$1:$O$541))>0,E5400=0),0,1)","v":0}]
["630.100.4000.6151.521.000.0000","CLASS ADMINISTRATOR",25211.75,null,"630"," ","630","100","4000","6151","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5401=$O$1:$O$541))>0,E5401=0),0,1)","v":0}]
["630.100.4000.6210.521.000.0000","GROUP INSURANCE",1674,null,"630"," ","630","100","4000","6210","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5402=$O$1:$O$541))>0,E5402=0),0,1)","v":0}]
["630.100.4000.6212.521.000.0000","LIFE INSURANCE",15.59,null,"630"," ","630","100","4000","6212","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5403=$O$1:$O$541))>0,E5403=0),0,1)","v":0}]
["630.100.4000.6221.521.000.0000","SOCIAL SECURITY-FICA",1350.97,null,"630"," ","630","100","4000","6221","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5404=$O$1:$O$541))>0,E5404=0),0,1)","v":0}]
["630.100.4000.6222.521.000.0000","FICA MEDICARE",315.97000000000003,null,"630"," ","630","100","4000","6222","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5405=$O$1:$O$541))>0,E5405=0),0,1)","v":0}]
["630.100.4000.6231.521.000.0000","STATE RETIREMENT",3055.68,null,"630"," ","630","100","4000","6231","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5406=$O$1:$O$541))>0,E5406=0),0,1)","v":0}]
["630.100.4000.6232.521.000.0000","L-T DISABILITY",37.83,null,"630"," ","630","100","4000","6232","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5407=$O$1:$O$541))>0,E5407=0),0,1)","v":0}]
["630.100.4000.6260.521.000.0000","WORKERS' COMPENSATION",153.81,null,"630"," ","630","100","4000","6260","521","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5408=$O$1:$O$541))>0,E5408=0),0,1)","v":0}]
["630.100.4000.6330.103.000.0001","OTHER PROFESSIONAL SERV",23609.15,null,"630"," ","630","100","4000","6330","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5409=$O$1:$O$541))>0,E5409=0),0,1)","v":0}]
["630.100.4000.6330.105.000.0001","OTHER PROFESSIONAL SERV",6831.9,null,"630"," ","630","100","4000","6330","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5410=$O$1:$O$541))>0,E5410=0),0,1)","v":0}]
["630.100.4000.6330.500.000.0000","OTHER PROFESSIONAL SERV",165232,null,"630"," ","630","100","4000","6330","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5411=$O$1:$O$541))>0,E5411=0),0,1)","v":0}]
["630.100.4000.6450.102.000.0000","CONSTRUCTION SERVICES",10327.290000000001,null,"630"," ","630","100","4000","6450","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5412=$O$1:$O$541))>0,E5412=0),0,1)","v":0}]
["630.100.4000.6450.102.000.0001","CONSTRUCTION SERVICES",347765.18,null,"630"," ","630","100","4000","6450","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5413=$O$1:$O$541))>0,E5413=0),0,1)","v":0}]
["630.100.4000.6450.103.000.0000","CONSTRUCTION SERVICES",17627.060000000001,null,"630"," ","630","100","4000","6450","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5414=$O$1:$O$541))>0,E5414=0),0,1)","v":0}]
["630.100.4000.6450.103.000.0001","CONSTRUCTION SERVICES",964864.13,null,"630"," ","630","100","4000","6450","103","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5415=$O$1:$O$541))>0,E5415=0),0,1)","v":0}]
["630.100.4000.6450.104.000.6000","CONSTRUCTION SERVICES",7300,null,"630"," ","630","100","4000","6450","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5416=$O$1:$O$541))>0,E5416=0),0,1)","v":0}]
["630.100.4000.6450.105.000.0000","CONSTRUCTION SERVICES",8769.92,null,"630"," ","630","100","4000","6450","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5417=$O$1:$O$541))>0,E5417=0),0,1)","v":0}]
["630.100.4000.6450.106.000.0000","CONSTRUCTION SERVICES",164358.96,null,"630"," ","630","100","4000","6450","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5418=$O$1:$O$541))>0,E5418=0),0,1)","v":0}]
["630.100.4000.6450.106.000.0001","CONSTRUCTION SERVICES",118460.04,null,"630"," ","630","100","4000","6450","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5419=$O$1:$O$541))>0,E5419=0),0,1)","v":0}]
["630.100.4000.6450.107.000.0000","CONSTRUCTION SERVICES",10501.35,null,"630"," ","630","100","4000","6450","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5420=$O$1:$O$541))>0,E5420=0),0,1)","v":0}]
["630.100.4000.6450.107.000.0001","CONSTRUCTION SERVICES",17147.82,null,"630"," ","630","100","4000","6450","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5421=$O$1:$O$541))>0,E5421=0),0,1)","v":0}]
["630.100.4000.6450.500.000.0001","CONSTRUCTION SERVICES",13685.8,null,"630"," ","630","100","4000","6450","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5422=$O$1:$O$541))>0,E5422=0),0,1)","v":0}]
["630.100.4000.6450.503.521.0000","CONSTRUCTION SERVICES",15660,null,"630"," ","630","100","4000","6450","503","103","103",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5423=$O$1:$O$541))>0,E5423=0),0,1)","v":0}]
["630.100.4300.6330.105.000.0000","OTHER PROFESSIONAL SERV",317713.17,null,"630"," ","630","100","4300","6330","105","105","105",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5424=$O$1:$O$541))>0,E5424=0),0,1)","v":0}]
["630.100.4300.6330.106.000.0001","OTHER PROFESSIONAL SERV",947,null,"630"," ","630","100","4300","6330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5425=$O$1:$O$541))>0,E5425=0),0,1)","v":0}]
["630.100.4300.6330.500.000.0001","OTHER PROFESSIONAL SERV",63008.39,null,"630"," ","630","100","4300","6330","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5426=$O$1:$O$541))>0,E5426=0),0,1)","v":0}]
["630.100.5000.6860.535.000.0000","BOND ISSUANCE COSTS",350,null,"630"," ","630","100","5000","6860","535","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5427=$O$1:$O$541))>0,E5427=0),0,1)","v":0}]
["665.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",69375.67,null,"665"," ","665","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5428=$O$1:$O$541))>0,E5428=0),0,1)","v":0}]
["665.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-69375.67,null,"665"," ","665","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5429=$O$1:$O$541))>0,E5429=0),0,1)","v":0}]
["700.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",7632780.8099999996,null,"700"," ","700","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5430=$O$1:$O$541))>0,E5430=0),0,1)","v":0}]
["700.000.0000.0232.000.000.0000","BOND INTEREST PAYABLE",-1413575,null,"700"," ","700","000","0000","0232","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5431=$O$1:$O$541))>0,E5431=0),0,1)","v":0}]
["700.000.0000.0271.000.000.0000","CURRENT BONDS PAYABLE",-4875000,null,"700"," ","700","000","0000","0271","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5432=$O$1:$O$541))>0,E5432=0),0,1)","v":0}]
["700.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-49904.91,null,"700"," ","700","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5433=$O$1:$O$541))>0,E5433=0),0,1)","v":0}]
["700.000.0000.1111.000.000.0000","PERS PROP TAXES-CURRENT",-8079896.5800000001,null,"700"," ","700","000","0000","1111","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5434=$O$1:$O$541))>0,E5434=0),0,1)","v":0}]
["700.000.0000.1280.000.000.0000","REVENUE IN LIEU OF TAXES",-14611.78,null,"700"," ","700","000","0000","1280","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5435=$O$1:$O$541))>0,E5435=0),0,1)","v":0}]
["700.000.0000.1510.000.000.0000","INTEREST ON INVESMENTS",-1023605.74,null,"700"," ","700","000","0000","1510","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5436=$O$1:$O$541))>0,E5436=0),0,1)","v":0}]
["700.100.5000.6831.500.000.0000","PRINCIPAL - BOND",4875000,null,"700"," ","700","100","5000","6831","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5437=$O$1:$O$541))>0,E5437=0),0,1)","v":0}]
["700.100.5000.6841.500.000.0000","INTEREST-BOND",2947813.2,null,"700"," ","700","100","5000","6841","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5438=$O$1:$O$541))>0,E5438=0),0,1)","v":0}]
["700.100.5000.6860.500.000.0000","BOND ISSUANCE COSTS",1000,null,"700"," ","700","100","5000","6860","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5439=$O$1:$O$541))>0,E5439=0),0,1)","v":0}]
["850.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",39025.800000000003,null,"850"," ","850","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5440=$O$1:$O$541))>0,E5440=0),0,1)","v":0}]
["850.000.0000.0330.102.000.8500","UNRESERVED FUND BALANCE",-4134.16,null,"850"," ","850","000","0000","0330","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5441=$O$1:$O$541))>0,E5441=0),0,1)","v":0}]
["850.000.0000.0330.104.000.8500","UNRESERVED FUND BALANCE",-12201.7,null,"850"," ","850","000","0000","0330","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5442=$O$1:$O$541))>0,E5442=0),0,1)","v":0}]
["850.000.0000.0330.106.000.8500","UNRESERVED FUND BALANCE",-10784.15,null,"850"," ","850","000","0000","0330","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5443=$O$1:$O$541))>0,E5443=0),0,1)","v":0}]
["850.000.0000.0330.107.000.8500","UNRESERVED FUND BALANCE",-13339.67,null,"850"," ","850","000","0000","0330","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5444=$O$1:$O$541))>0,E5444=0),0,1)","v":0}]
["850.000.0000.1510.000.000.0000","INTEREST ON INVESMENTS",-1985.49,null,"850"," ","850","000","0000","1510","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5445=$O$1:$O$541))>0,E5445=0),0,1)","v":0}]
["850.000.0000.1750.102.000.8500","ACTIVITIES REVENUE",-700.05,null,"850"," ","850","000","0000","1750","102","102","102",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5446=$O$1:$O$541))>0,E5446=0),0,1)","v":0}]
["850.000.0000.1750.104.000.8500","ACTIVITIES REVENUE",-5485,null,"850"," ","850","000","0000","1750","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5447=$O$1:$O$541))>0,E5447=0),0,1)","v":0}]
["850.000.0000.1750.107.000.8500","ACTIVITIES REVENUE",-1730.98,null,"850"," ","850","000","0000","1750","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5448=$O$1:$O$541))>0,E5448=0),0,1)","v":0}]
["850.100.1000.6611.104.000.8500","SUPPLIES",4128.92,null,"850"," ","850","100","1000","6611","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5449=$O$1:$O$541))>0,E5449=0),0,1)","v":0}]
["850.100.1000.6611.107.000.8500","SUPPLIES",758.48,null,"850"," ","850","100","1000","6611","107","107","107",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5450=$O$1:$O$541))>0,E5450=0),0,1)","v":0}]
["850.100.1000.6890.104.000.8500","MISCELLANEOUS EXPENDITURE",5800,null,"850"," ","850","100","1000","6890","104","104","104",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5451=$O$1:$O$541))>0,E5451=0),0,1)","v":0}]
["850.100.1000.6890.106.000.8500","MISCELLANEOUS EXPENDITURE",648,null,"850"," ","850","100","1000","6890","106","106","106",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5452=$O$1:$O$541))>0,E5452=0),0,1)","v":0}]
["855.000.0000.0103.000.000.0000","CASH ON DEP/COUNTY TREASR",630744.06000000006,null,"855"," ","855","000","0000","0103","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5453=$O$1:$O$541))>0,E5453=0),0,1)","v":0}]
["855.000.0000.0132.000.000.0000","ACCOUNTS RECEIVABLE",21246.240000000002,null,"855"," ","855","000","0000","0132","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5454=$O$1:$O$541))>0,E5454=0),0,1)","v":0}]
["855.000.0000.0330.000.000.0000","UNRESERVED FUND BALANCE",-628214.68999999994,null,"855"," ","855","000","0000","0330","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5455=$O$1:$O$541))>0,E5455=0),0,1)","v":0}]
["855.000.0000.1510.000.000.0000","INTEREST ON INVESMENTS",-20137.96,null,"855"," ","855","000","0000","1510","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5456=$O$1:$O$541))>0,E5456=0),0,1)","v":0}]
["855.000.0000.1990.000.000.0000","MISCELLANEOUS",-2532215.7999999998,null,"855"," ","855","000","0000","1990","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5457=$O$1:$O$541))>0,E5457=0),0,1)","v":0}]
["855.000.0000.1994.000.000.0000","REVENUE REFUND",1300,null,"855"," ","855","000","0000","1994","000","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5458=$O$1:$O$541))>0,E5458=0),0,1)","v":0}]
["855.100.2998.6210.500.000.0000","GROUP INSURANCE",3640.36,null,"855"," ","855","100","2998","6210","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5459=$O$1:$O$541))>0,E5459=0),0,1)","v":0}]
["855.100.2998.6210.525.000.0000","GROUP INSURANCE",2334744.79,null,"855"," ","855","100","2998","6210","525","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5460=$O$1:$O$541))>0,E5460=0),0,1)","v":0}]
["855.100.2998.6260.500.000.0000","WORKERS COMPENSATION",188893,null,"855"," ","855","100","2998","6260","500","500","500",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5461=$O$1:$O$541))>0,E5461=0),0,1)","v":0}]
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[null,null,null,null,{"$f":"IF(AND(F5463<>\"\",F5463=G5463),\"ERROR\",IF(AND(F5463<>\"\",F5463<>G5463),F5463,G5463))","v":"001"},"001",null,null,null,null,null,null,{"$f":"IF(L5463<>\"\",L5463,K5463)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUMPRODUCT(--(E5463=$O$1:$O$541))>0,E5463=0),0,1)","v":0}]

{"sheet":"COA","index":18,"n_rows":1,"n_cols":3,"rows_kept":1,"cut":false,"hidden":false,"merged":[]}
["Element name","Element","Description"]

{"sheet":"Instructions","index":19,"n_rows":180,"n_cols":4,"rows_kept":180,"cut":false,"hidden":false,"merged":[[90,1,91,1],[90,3,91,3],[26,7,26,8],[7,0,7,1],[8,0,8,1],[30,1,31,1],[30,0,31,0],[1,0,1,1],[3,0,3,1],[5,0,5,1],[6,0,6,1],[2,0,2,1],[4,0,4,1],[109,1,110,1],[121,1,122,1],[97,1,99,1],[97,0,99,0],[98,3,99,3]]}
["Page","Reference","Instructions","Significant change"]
["General – Instructions",null,"These instructions are provided to help school districts prepare the annual financial report (AFR). Within the forms, blue font indicates that an instruction is linked to that specific line. An instructions button has also been provided that links to any general instructions or to the first instruction for a page. To return to the related forms after reviewing the instructions, simply click on the form's tab at the bottom of the Excel screen or press the Alt and back arrow keys.\n\nDistricts should follow the General Instructions below prior to uploading records to the Accounting Data tab.\n\nInstructions for uploading accounting records are included in a separate document titled \"Data Uploading Instructions\". This file has also been included in the AFR packet. "]
["General – Reconciling",null,"All revenues, expenditures, and fund balances presented on the AFR must agree with the district’s final accounting records for the year ended June 30, 2025. Before completing the AFR, districts must reconcile their accounting records to the County School Superintendent's (CSS) records after the CSS has reconciled to the County Treasurer. (Districts in the accounting responsibility program must reconcile to the County Treasurer before completing the AFR.) Accrued revenues and expenditures at June 30, 2025, not recorded by the CSS should be identified as reconciling items on the reconciliation and must be included in the revenues and expenditures reported in the AFR."]
["General – Budget amounts",null,"Budget amounts should be taken from the district’s most recently revised, adopted FY 2025 expenditure budget, which has been submitted to ADE.\n\nAll budget and actual amounts reported throughout the AFR should be rounded to the nearest dollar."]
["General – Beginning fund balances",null,"The beginning balance for each fund at July 1, 2024, automatically pulls from the fund's ending balance reported on the AFR for FY 2024. Column T on the Accounting Data tab pulls the districts reported fund balance from its accounting data for comparison. If an ending fund balance was reported incorrectly on the FY 2024 AFR for any fund, districts should compute the beginning balance for such funds as follows:\n\nCash, prepaid, and inventory balances (object codes 0100, 0150, and 0160) at 6/30/24.\nPlus:  Accrued revenues as of 6/30/24, received during the 60-day period following 6/30/24.\nLess:  Payments made during the 60-day period following 6/30/24, for goods and services received on or before 6/30/24, but not paid for by that date.\n\nThis calculated amount should be entered for the appropriate fund in the Calculated CY Beginning Fund Balance column (Column Q) on the Accounting Data tab. Lines that report amounts for multiple funds should enter a single amount for the calculated beginning fund balance for all funds reported on that line. For example, line 1 on page 5 reports amounts for Funds 100-139. The total calculated beginning fund balance for funds 100-139 should be entered on the line for Fund 100 on the Accounting Data tab. Similarly, districts reporting amounts on line 33 on page 6 would enter the total calculated beginning fund balance for all funds on the \"Other\" line on the Accounting Data tab.\n\nDistricts should maintain documentation for the calculation of any amounts entered in the Calculated CY Beginning Fund Balance column. "]
["General – Reporting sub-funds",null,"Any district using funds for internal management purposes that are not included in the USFR Chart of Accounts should combine revenues and expenditures from those funds into the appropriate bold-level fund for proper reporting on the AFR. For example, if the District uses a sub-fund such as 611 to account for its capital override, that sub-fund's activity should be included in the amounts reported for Fund 610—Unrestricted Capital Outlay.\n\nAfter the district's accounting records have been uploaded to the Accounting Data tab, all sub-funds and non-bolded fund codes (if any) will be identified by red shading in the Final Fund column. Districts must identify the appropriate bolded fund number for reporting purposes for each  sub-fund and non-bolded fund prior to submitting the AFR files to ADE and the district's CSS. All bold fund numbers are listed on column O on the Accounting Data tab."]
["General – Revenues",null,"Revenues must include cash receipts through June 30, 2025, and accrued revenues received during the 60-day encumbrance period following fiscal year-end. Examples of accrued revenues are:\n\n1) Federal reimbursements received for meals served in FY 2025.\n2) Property taxes collected for levies of prior fiscal years.\n3) Tuition received for students attending the district during FY 2025.\n4) FY 2025 CSF revenues received.\n5) FY 2025 state aid apportionment rollover payments made in the beginning of July 2025\n(FY 2026), pursuant to Laws 2024, Ch. 209, §143.\n\nIn addition, revenues must include any cash receipts of FY 2025 that relate to a prior fiscal year but were not received in the prior year's encumbrance period; such as, FY 2024 Statewide recalculation adjustments made in September 2024, as described in School Finance Memorandum 25-017.\n"]
["General – Expenditures",null,"Expenditures must include cash disbursements through June 30, 2025, and payments made after fiscal year-end, but prior to August 30, 2025, for goods and services received on or before June 30, 2025."]
[]
["Cover","Name, county, CTDS number","The district name, county, and CTDS number should be entered on the cover page of the AFR. The CTDS number should not contain any slashes, dashes, etc., and must be exactly nine digits. Zeros should be entered to fill the School portion of the number on the cover page. This information will be automatically transferred to other sheets in the file."]
["Cover","Alert","An Alert will appear on the Cover of the AFR when commonly missed areas of the AFR are not completed. The Alert will disappear as the related areas of the AFR are completed. Districts should complete all areas of the AFR that apply to their district operations, whether or not an item is listed in the Alert. This Alert does not replace the need for a separate district employee to review the AFR for accuracy and completeness."]
["Cover","District website link","In accordance with A.R.S. §15-904, districts that maintain a website must provide a link on their website to ADE’s website where the district’s AFR can be viewed. See the Submission and Publication Instructions for detailed steps to obtain the link from ADE's website after the completed file is submitted. District should paste a clickable link on the Cover tab to their District web page where the AFR link will be posted.\n\nDistrict's that choose to meet the A.R.S. §15-904(C) publication requirements using this method, must maintain documentation to support that the link to ADE's site is posted on the District's website by November 15. ","Added space for districts to include a link to their website, where they will post a link to ADE's website where the District's AFR can be viewed. ADE no longer requires districts to send an email to School Finance with a clickable link to its website, if the link is provided in this space."]
[1,"Footnotes 1 and 3","The beginning and ending fund balances for the M&O Fund should include the amount of the M&O Fund revolving account cash balance at July 1, 2024, and June 30, 2025, respectively. The revolving account balances should also be recorded in the spaces provided in footnotes (1) and (3). "]
[1,"Footnote 4","Debt Service Fund expenditures reported on line 43 should include principal, interest, and related debt costs paid from the Debt Service Fund. Report the portion of Debt Service Fund total actual expenditures that were for interest costs in footnote (4)."]
[1,"Lines 5-11\nGeneral tuition guidance","Districts charging tuition for full-day kindergarten or preschool programs should not record such revenues in the M&O or UCO funds. These tuition revenues should be recorded in the Community School Fund (520) on page 6 of the AFR."]
[1,"Line 16","Districts receiving transportation fees from other government sources within Arizona should report those revenues on this line. Districts should have increased their M&O budget capacity for these amounts on page 7, line 8i of the expenditure budget."]
[1,"Line 32","Include revenues received from the State that can be used for any legal purpose without restriction, such as the district's portion of the FY 2025 $75,000,000 from 2016 Prop 123 additional funding. \n\nDo not include state equalization or additional state aid amounts as they are reported on lines 33 and 34. "]
[1,"Lines 33 and 34","The amounts reported on these lines should be compared to the total state equalization assistance and total additional state aid amounts through payment 13 as shown on the district's most recent BSA 64 report. Reconciling these amounts to the BSA report will help districts ensure that all appropriate revenues are included in the correct FY's accounting records."]
[1,"Line 38","Do not include Federal Impact Aid revenues received on this line. These revenues should be reported in Fund 378 on page 5. See line 49 for instructions for reporting transfers from the Impact Aid Fund."]
[1,"Line 49","This line should include Impact Aid monies transferred to the M&O or UCO Funds. Impact Aid revenues should be recorded in the Impact Aid Fund, but may be transferred to the M&O or UCO Funds to provide cash for the difference between the Transportation Revenue Control Limit and Transportation Support Level or to reduce or eliminate the amount levied as property taxes."]
[1,"Line 52","Total expenditures for the M&O and UCO Funds are pulled from page 2, line 32 and page 4, line 10, respectively. \n"]
[3,"General","Expenditures coded to the Classroom Site Fund (CSF) (010) that would have caused the district to exceed the CSF Budget Limit should be reclassified to the M&O or other appropriate fund before the AFR is completed."]
[3,"Line 7 ","Report expenditures for teacher liability insurance premiums made from Fund 010. "]
[3,"Line 9 ","Report allowable CSF amounts for Function 3300—Community Service Operations on these lines. For example, if a district included a community school program, such as preschool for children without disabilities, as a CSF-eligible program related to its educational mission, expenditures for certified teacher salaries and related expenses allowable under CSF would be reported here.\n"]
[4,"UCO override\nLine 1","Enter the actual expenditure amounts from any Unrestricted Capital Outlay Override authorized by A.R.S. §15-481. Amounts included on line 1 must also be included on lines 2-9, as appropriate. If the district records its Unrestricted Capital Outlay Override expenditures in a fund other than Fund 610, the district should enter 610 in the Rollup Fund column on the Accounting Data tab for that fund. "]
[4,"UCO fund expenditures \nLines 2-9","All expenditures from the UCO Fund including Joint Career and Technical Education and Vocational Education Center, as reported on page 2, and Desegregation, as reported on the Desegregation Supplement-Districtwide, page 3, are included on these lines."]
[4,"Other funds—required capital expenditure detail  for funds 610, 630, 695, & 620\n","In accordance with A.R.S. §15-904(B), detailed budgeted and actual expenditures for only the items listed in lines 2-12 must be reported from the UCO (610), Bond Building (630), New School Facilities (695), and Adjacent Ways (620) funds. The amounts reported on lines 2-12 may not include all expenditures of these funds as shown on line 1. Total expenditures for the UCO Fund are reported in the UCO Fund Expenditures table at the top of page 4. Total expenditures for the UCO, Bond Building, and Adjacent Ways funds are reported on page 1, line 43. Total expenditures in the New School Facilities Fund are reported on page 6, line 30. \n\nIn addition, the detailed expenditures reported in lines 2-12 must be separately entered as new construction or renovation on lines 14-16. If the designation of new construction or renovation does not apply to a particular expenditure reported on lines 2-12, the amount should be entered as \"Other.\"  Therefore, the total budgeted and actual expenditures for each fund reported on line 13 must agree to the total amounts reported on line 17, by fund."]
[4,"New construction cost per square foot","Enter the cost per square foot for new construction projects in progress or completed during the fiscal year for Funds 610, 630, 695, and 620. For projects still in progress at year-end, districts should calculate the cost per square foot by dividing the anticipated total cost of all projects upon completion by the anticipated total square footage of all projects upon completion. For projects that were completed during the fiscal year, districts should calculate the cost per square foot by dividing the total actual cost of all projects upon completion by the total actual square footage of all projects."]
[4,"Capital assets, lines 1-3","Enter the total costs (before depreciation), by asset classification, for all assets recorded on the capital assets list as of June 30, 2025. Assets with costs below $5,000 should not be included on the capital assets list or in amounts reported here unless the district’s governing board has established a capitalization threshold of less than $5,000. Do not include stewardship list items in these amounts."]
[4,"Capital assets,\nLine 4","Enter the total cost of construction in progress as of June 30, 2025. This amount will not appear on the capital assets list as of June 30, 2025, as these amounts are not recorded on the list until the project(s) is completed."]
[5,"Federal projects, lines 1-20 and 22","Formulas will pull amounts on these lines for all funds indicated for each line, up to the first fund indicated on the line below it. For example, line 1 will pull data from funds 100 through 139 for ESEA Title I—Helping Disadvantaged Children, line 2 will pull data from funds 140 though 159 for ESEA Title II—Professional Development and Technology, and line 3 will pull data from funds 160 through 169 for ESEA Title IV—ESEA Title IV—21st Century Schools, and so on.\n\nDistricts using funds for internal management purposes numbered from 100 through 299 that are not related to the specific areas indicated on each line should identify the correct fund in the Rollup Fund column on the Accounting Data tab to ensure proper reporting on the AFR. If the fund does not relate to any of the areas identified on lines 1 through 18 and 20, it should be included on line 19 with Other Federal Projects. In this case, districts should enter a rollup fund in the 300 through 399 range (other than Funds 349, 353, 374 and 378).\n\n"]
[null,null,"All Federal COVID-19 relief grants recorded in the 300 through 399 fund range should be included on lines 19 and 22. Funds 227—ARP-IDEA Preschool and 228—ARP IDEA Basic should be included on lines 8 and 22.\n\nCOVID fund rollup instructions:\n1. On the accounting data tab column G, select all Federal COVID-19 relief grants recorded in the 300 through 399 fund range including those with assigned fund numbers (Fund 336—ESSER II and Fund 346—ESSER III). In column F, select “COVID” from the bottom of the dropdown menu as the designated rollup fund.\n\n2. DO NOT select any rollup fund for Funds 227—ARP-IDEA Preschool and 228—ARP-IDEA Basic.\n\nFor further assistance with this item please contact the Auditor General's Accountability Services Division at (602) 977-2796."]
[5,"Net other financing sources and uses including transfers","Amounts received from other financing sources and transfers-in (object codes in the 5000 range) are separately reported from amounts for other financing uses and transfers-out (object codes in the 6900 range) in the respective columns to the right of page 5. All amounts in both columns are shown as positive numbers. Amounts pulled into these columns will also pull into Net Other Financing Sources and Uses Including Transfers in column G.\n\nIf total other financing uses and transfers-out are greater than total other financing sources and transfers-in, the net amount will display as a negative number in column G.\n\nIn accordance with the USFR Chart of Accounts, transfers of monies between funds should be made only when specifically authorized by statute or allowed by a federal grant. Currently, there are no allowable transfers to or from any state projects."]
[5,"State projects, lines 23-32 ","Any district using funds for internal management purposes that are not included in the USFR Chart of Accounts should combine revenues and expenditures from those funds into the appropriate bold-level fund for proper reporting on the AFR. Districts should identify the appropriate bold-level fund in the Rollup Fund column on the Accounting Data tab. For example, if the district uses a sub-fund such as 401 to account for a portion of its vocational education monies, that sub-fund's activity should be included in the amounts reported on line 20, Fund 400—Vocational Education. In this case, the district should select Fund 400 as the Rollup Fund for all amounts coded to fund 401 on the Accounting Data tab.\n\nFor state projects, amounts will pull into each line for only the fund number indicated on that line. For example, line 23 will pull only amounts for Fund 400—Vocational Education, line 24 will only pull amounts for Fund 410—Early Childhood Block Grant, and so on. If the fund does not relate to any of the areas identified on lines 23 through 32, it should be included on line 33 with Other State Projects. In this case, districts should enter a rollup fund in the 465 through 499 range."]
[6,"Net other financing sources and uses including transfers","Amounts received from other financing sources and transfers-in (object codes in the 5000 range) are separately reported from amounts for other financing uses and transfers-out (object codes in the 6900 range) in the respective columns to the right of page 6. All amounts in both columns are shown as positive numbers. Amounts entered in these columns will also pull into Net Other Financing Sources and Uses Including Transfers in column F.\n\nIf total other financing uses and transfers-out are greater than total other financing sources and transfers-in, the net amount will display as a negative number in column F. "]
[6,"Other\nfunds—School Plant\nline 5\n","Actual expenditures made in the School Plant Fund (500) in accordance with A.R.S. §15-1102. Districts that established sub-funds for School Plant in funds 501-504, to account for monies received that were restricted for different purposes by statute, should enter 500 in the Rollup Fund column on the Accounting Data tab for these funds."]
[6,"Other funds—Indirect Costs\nline 17","Indirect Costs Fund revenues should only consist of interest earned on any existing balance in the fund. Interest earned on monies in federal funds that is not required to be reverted should be reported in the respective federal fund on page 5. If a district chooses to transfer interest to the Indirect Costs Fund, it should be coded as a Transfer-in (object 5200)."]
[6,"Other funds—New School Facilities\nline 31","Actual expenditures for the New School Facilities (695) Fund includes all expenditures from this fund, which may exceed the detailed expenditures reported on page 4."]
[6,"Other funds—\nlines 33,34, and 36-39","Districts must manually enter budgeted expenditures for the following funds: 750—Permanent Funds, Trust and Custodial—800-849, Employee Insurance Program Withholding—855, State and Income Tax Withholding—865 and Enterprise Funds—900-949, and any funds identified as \"Other\" in the Rollup Fund column on the Accounting Data tab. "]
[6,"Other\nline 39","Districts with any funds in their accounting records that are not properly included elsewhere in the AFR, (e.g., Fund 080—Student Success and 457—Results-based funding), should enter the word “other” (without quotation marks) in the Rollup Fund column of the Accounting Data tab to have the amounts for those funds also included on this line."]
[6,"Internal Service Funds 950-989, \nlines 1 through 4","Districts must manually enter amounts for beginning fund balance, revenues, actual expenditures, other financing sources including transfers-in, and other financing uses including transfers-out for these lines."]
[6,"Internal Service Funds—IGAs\nline 2","If fund numbers other than 955 are used for Intergovernmental Agreements, include activity from all intergovernmental agreement funds on this line. "]
[6,"Instructional Improvement\nFund 020\ndetailed expenditures","Districts must manually enter detailed actual expenditure amounts for teacher compensation increases, class size reduction, dropout prevention programs, and/or instructional improvement programs in accordance with A.R.S. §15-979. \n\nAny district that did not have Instructional Improvement Fund expenditures during the fiscal year must indicate this by selecting the checkbox below the Instructional Improvement table."]
[6,"Arizona Industry Credentials Incentive Fund 597 detailed expenditures ","Districts must manually enter the detailed actual expenditure amounts for the following costs in accordance with A.R.S. §15-249.15:\n1. Instructional costs and professional development for a career technical education program teacher to become a certifying professional for an approved certificate, credential, or license.\n2. To offset the students' cost of certification, credentialing, or licensure.\n3. Developmental costs related to creating, expanding or improving an approved site of a certificate, credential, or license career technical education program or course.\n4. Instructional hardware, software, or supplies required for the certification, credentialing, or licensure.\n5. Career exploration in any school grade and awareness activities for parents, students, and the community for the approved sectors."]
[7,"General","Page 7 includes several sections that are independent from one another and serve separate purposes. Be sure to read any instructions available for each individual section, as some expenditures may be reported in more than one section.\n\n"]
[7,"Section A—Bonds and short-term debt","This information is included in the AFR to assist with Form 33 reporting to the National Center for Education Statistics. For more information on Form 33, please refer to the Page 9 General instructions below.\n\nBonds—Report beginning and ending balances for all general obligation bonds, revenue bonds, refunding bonds, and certificates of participation. Report all such debt issued during the fiscal year on line 2. Report all principal payments made on such debt during the fiscal year on line 3. Any amount reported on line 3 must be entered as a negative number (with a minus sign).\n\nShort-term Debt—Report beginning and ending balances for interest-bearing debt with a term of one year or less such as bank revolving lines of credit, tax anticipation notes, and other short-term debt. Districts with short-term debt activity during the fiscal year but no balances at the beginning or end of the fiscal year should report 0 on lines 5 and 6.\n\nDO NOT INCLUDE lease agreements, financed purchase agreements, compensated absences, accounts payable, and other noninterest bearing obligations in amounts reported in this section.\n\n"]
[7,"Section C— Liabilities in excess of the budget","If the actual expenditures incurred in excess of the budget were less than the amount approved by the county, include only the actual expenditures incurred in excess of the budget in this section, not the amount approved by the county."]
[7,"Section D— \nCurrent expenditures by category","A.R.S. §15-255  requires the Superintendent of Public Instruction’s Annual Report to include total current expenditures per pupil and separate per pupil amounts by type of district for (1) classroom instruction excluding classroom supplies, (2) classroom supplies, (3) district and school administration, (4) support services—students, and (5) all other support services and operations. ADE will calculate the “per pupil” amounts based on the total current expenditures reported on lines 1 through 5 in this section.\n\nThe Every Student Succeeds Act (ESSA) requires the reporting of current expenditures from federal funds. On line 7, districts should report the portion of total current expenditures calculated on line 6 that were made from federal funds, excluding those intended to replace local tax revenues (funds 100 through 399, excluding applicable impact aid fund monies).\n\nCurrent expenditures include expenditures from all funds for elementary and secondary education (e.g., M&O, CSF, Auxiliary Operations, Extracurricular Activities Tax Credit, most federal and state projects, etc., for PSD-12). Current expenditures do not include expenditures for tuition paid to other Arizona school districts, capital (land and improvements, buildings and improvements, furniture, equipment, technology, vehicles), Internal Service Fund operations, Community School Fund operations, debt retirement, student activities, and non-PSD-12 school programs appropriately recorded in Program Codes 700, 800, and 900 (e.g., adult/continuing education, community college education, community services, and day care centers)."]
[7,"Section E—Other long-term debt","On lines 1 and 2, report principal and interest expenditures for financed purchase and lease agreements and more than 12-month noninstructional software subscriptions. On lines 3 and 4, report principal and interest expenditures for more than 12- month instructional software subscriptions.\n\nAnswer yes or no on line 5 to indicate whether the district entered into any new financed purchase, lease, or more than 12-month software subscription agreements during the fiscal year."]
[7,"Section G—Rewards, discounts, incentives, and other financial considerations received from credit card companies","A.R.S. §35-391 requires districts to report the amount of any reward, discount, incentive or other financial consideration received as a result of making payments to vendors with a credit card. For this requirement, credit card is defined as: \n\n(a)  Any instrument or device, whether known as a credit card, charge card, credit plate, courtesy card or identification card or by any other name, issued with or without a fee by an issuer for the use of the cardholder in obtaining money, goods, services or anything else of value, either on credit or in possession or in consideration of an undertaking or guaranty by the issuer of the payment of a check drawn by the cardholder, on a promise to pay in part or in full at a future time, whether or not all or any part of the indebtedness represented by this promise to make deferred payment is secured or unsecured.\n(b)  Any debit card, electronic benefit transfer card or other access instrument or device, other than a check that is signed by the holder or other authorized signatory on the deposit account, that draws monies from a deposit account in order to obtain money, goods, services or anything else of value.\n(c)  Any stored value card, smart card or other instrument or device that enables a person to obtain goods, services or anything else of value through the use of value stored on the instrument or device.\n(d)  The number assigned to an instrument or device described in subdivision (a), (b) or (c) of this paragraph even if the physical instrument or device is not used or presented."]
[7,"Section H—Cash and investments held at fiscal year end","ADE will use this information to complete Form 33, issued by the National Center for Education Statistics (NCES). NCES's instructions for these amounts indicate that districts should report ending balance amounts of cash and investments (at market value) for the following funds:\n     Sinking funds – funds containing reserves held specifically for redemption of long-term\n     debt.\n     Bond funds – funds containing unexpended proceeds of bond issues that were being held\n     pending their disbursement.\n     Other funds – all other funds, exclude any employee retirement funds.\n\nInclude cash balances; cash on hand; certificates of deposit; federal securities; state and local government securities; mortgages; and corporate stocks, bonds, and notes. Exclude accounts receivable, value of real property, and all nonsecurity assets.\n\nFor more information on Form 33, please refer to the Page 9 General instruction below."]
[7,"Section I—Average teacher salary","Enter the average teacher salary of all teachers employed in FY 2025. Each district should be consistent in the type of salary information included in this table and in the budget form table from year to year. An optional comment box is available to provide any additional detail regarding the average teacher salary calculation.  "]
[7,"Section J—Certified staff salaries and FTE—salaries\nlines 1-6","This table reports total salaries paid to certified staff from Funds 001-799 (excluding 575) for substitute teachers, classroom teachers (separated into different types of salary payment), and other certified staff. The table does not report amounts for staff contracted/leased through a third party. See the instructions below for more detailed information on the amounts reported on each line, including the information required in manual entry cells.   \n\nAn error message will appear in cell O44 if the total amount entered on lines 1 through 6 for certified staff salaries does not agree to the total salaries coded to Objects 6100-6149 in Funds 001 through 799 (excluding 575).","Added formulas to Section J to pull amounts for required salary codes."]
[7,"Line 1","Amounts paid to short- or long-term substitutes (object codes-Substitute Teachers— 6105-6109). "]
[7,"Line 2","Amounts paid to classroom teachers for their primary teaching duties, including Classroom Site Fund base salary payments (object codes-Classroom Teacher Base Salaries— 6110-6114). "]
[7,"Line  2 (a)","Manually enter amounts paid to classroom teachers for their primary teaching duties, including Classroom Site Fund base salary payments, in their first 3 years of classroom instruction experience as defined by A.R.S. §15-941(E)."]
[7,"Line 2 (b)","Amounts paid to classroom teachers for their primary teaching duties, including Classroom Site Fund base salary payments, in their 4th year or later of classroom experience as defined by A.R.S. §15-941(E). Formulas on this line calculate the difference between amounts on line 2 and 2(a)."]
[7,"Line 3","Amounts paid to classroom teachers based on the teacher’s performance ratings or defined goal’s achievement, including Classroom Site Fund performance payments (object codes -Classroom Teacher Performance Pay—6115-6119)."]
[7,"Line 4","Amounts paid to classroom teachers, in addition to their base salary payments, that do not require the employee to perform additional duties (e.g., retention, hard-to-fill positions, class size, specific certification endorsements, and signing or other incentive stipends) (object codes- Classroom Teacher Payment Not Related to Additional Duties—6120-6129)."]
[7,"Line 5","Amounts paid to classroom teachers, in addition to their base salary payments, that require additional duties to be performed (e.g., department/chair lead, tutoring, summer school, advisors, coaches, and teaching additional periods or classes beyond base contract requirements, such as teaching a class in place of the normal teacher preparation period) (object codes-Classroom Teacher Payment Related to Additional Duties—6130-6139)."]
[7,"Line 6","Amounts paid to certified staff other than classroom teachers, such as administrators, counselors, and other certified staff. Functions can be used to differentiate between positions (object codes-Other Certified Staff—6140-6149)."]
[7,"Line 8","Accounting records may have errors for amounts reported on lines 1-4 in Section J, as the function and/or object code(s) may be incorrect. Review accounting records for transactions coded to objects 6105-6129 that are not coded to function codes as described for those lines. \n\nDistricts should make journal entries in their accounting records for needed corrections. After correcting their accounting records, districts should upload the corrected records to the Accounting Data tab as described in the Data Uploading Instructions document."]
[7,"Section J—Certified staff salaries and FTE—FTE\nlines 2a-2b","Report classroom teacher full-time equivalent (FTE) staff for the staff whose salaries are included in the \"Salaries\" column. Do not include more than 1 FTE for a single staff member or a single position. Include partial FTE for any position that was only filled for part of the year (e.g., report .75 for a position that was vacant for .25 of the school year). Certified staff that teach in community service (e.g., daycare or preschool for students without IEPs) or adult education programs should be included. Substitute teachers and retirees returning to work as leased staff through a third party should not be included."]
[8,"Section B— M&O Fund special education programs by type","Report all M&O Fund monies spent for special education (Programs 200 and 300) operational expenditures in the Actual column.  Documentation supporting the cost allocation method should be retained at the district and should include the reasoning behind the allocation, a list of the programs, the number of teachers and students by program, and all computation work sheets. \n\nDistricts should report actual total expenditures in Program 200ꟷSpecial Education for disability classifications defined in A.R.S. §15-761 on line 1, Total All Disability Classifications. The amounts entered on line 1 and line 10 are used by ADE in the calculation of maintenance of effort. State statute also includes the programs listed on lines 2-8 in the M&O Fund Special Education Subsection for budgetary purposes. The total expenditures for all of these programs on line 9 must agree to the total M&O Fund, Programs 200 and 300 expenditures reported on page 2, line 24.\n\n\n"]
[8,"Section D— Expenditures for audit services","Do not include the costs of non-audit services such as consulting and application fees paid for submission of district’s Annual Comprehensive Financial Report to ASBO and GFOA for certification or fees for preparation of the Meritorious Budget Award application to ASBO in the nonfederal or federal audit services actual expenditures in this section.\n\nOn Line D.1, enter the actual M&O Fund expenditures paid in FY 2025 related to nonfederal program and compliance audits. \n\nOn Line D.2, enter the total actual federal audit service expenditures paid in FY 2025 from all funds.  "]
[8,"Sections E—Performance pay","Do not report expenditures for the Performance Pay Component of the Classroom Site Fund or the Instructional Improvement Fund on this line."]
[8,"Section F—Tuition","Districts should use this table to report expenditures for all tuition object codes, 6561 through 6569, based on paid tuition invoices."]
[9,"General","The information included on this page will be used by ADE to complete the National Public Education Financial Survey (NPEFS) and Form 33 issued by the National Center for Education Statistics. Data from NPEFS is used to calculate a state per pupil expenditure amount that is used in the formula for allocating a number of federal program funds to states and school districts, including: Title I, Impact Aid, and Indian Education. Other programs make use of state per pupil expenditure data indirectly because their allocation formulas are based, in whole, or in part, on state Title I allocations. The NPEFS and Form 33 data are also used by researchers and government policymakers to address important education policy and research issues."]
[9,"Additional information for NPEFS reporting","All expenditures from funds 001 through 799 (excluding 575) are reported in this section. The sum of total expenditures included on lines 13, 16, and 17 should be used as a check figure against the total expenditures for these funds in the districts' accounting records.\n\nExpenditures from Funds 800 and above are not reported in this table as they are fiduciary (trust and agency) or proprietary (enterprise and internal service) funds and are not reported in this level of detail in the NPEFS. "]
[9,"Programs 700-900\nexpenditure detail","The total expenditures reported in this table for programs 700-900 should agree to the total expenditures reported in the \"Programs 700-900\" column in the table above."]
[9,"Property detail for function 4000","The total expenditures reported in this table should agree to function 4000 expenditures reported on line 16 for the \"Property\" column in the table above."]
[9,"Technology detail","Do not include expenditures for nontechnology-related equipment such as machinery, vehicles, and furniture in this table.\n\n"]
[9,"Teacher salaries \nlines 1-5","Report base salaries (including CSF Performance Pay), overtime, and additional compensation paid to certified teachers, certified substitute teachers, and retired and returned to work as contract/leased teachers from all funds for the specified programs. Do not include salaries paid to instructional aides or assistants or any noncertified teachers. If a teacher is paid from more than one program, allocate the salary based on the amount of time instructing in each program.\n\n"]
[9,"Other items—\ntextbooks\nline 6","Report expenditures for textbooks, periodicals, and other print medium used for classroom instruction. Do not include expenditures relating to on-line texts or tools."]
[9,"CTED districts only, lines 1 through 3","To assist ADE in collecting accurate information for the NPEFS, CTED districts should report all amounts recorded in object codes 6591—Services Purchased from Other Arizona Districts, 6870—Pass-through Payments, and 6880—Sub-awards from all funds and all functions on these lines."]
[9,"Revenue from selected federal sources, \nlines 1 through 4 ","To assist ADE in collecting accurate information for the NPEFS, districts should report revenues received from selected federal sources listed in lines 1 through 4:\n\n1. Student Support and Academic Enrichment Grants (subgrants from States only) (ESEA IV-A-1, section 4105)\n\nThe purpose of the Title IV-A Student Support and Academic Enrichment (SSAE) grant is to improve students’ academic achievement by increasing the capacity of States, local educational agencies, schools, and local communities to provide all students with access to a well-rounded education, improve school conditions for student learning, and improve the use of technology in order to improve the academic achievement and digital literacy of all students. \nAdditional information is available at the following link: \n\n\n\n\n\n\n\n\n"]
[null,null,"https://www.azed.gov/titleiv-a/"]
[null,null,"2. 21st Century Community Learning Centers (subgrants from States only—excludes awards under national activities) (ESEA IV-B)\n\n21st Century Community Learning Centers (21st CCLC) Title IV-B program is funded by a federal grant from the U.S. Department of Education and administered by the Arizona Department of Education. Additional information is available at the following link: "]
[null,null,"https://www.azed.gov/21stcclc/federal-and-state-regulations/"]
[null,null,"3. Rural education - Rural and Low-Income School program (RLIS) (ESEA V-B-2, section 5221)\n\nTitle V-B-2 is to provide for equity in cases where rural or low-income schools receive allocations insufficient for their needs and are at a competitive disadvantage for other grants. \nFor additional information on completing this line, please contact ADE using the email address below:  \n\n\n\n"]
[null,null,"RLISInbox@azed.gov"]
[null,null,"4. Rural education - Small, Rural School Achievement program (SRSA) (ESEA V-B-1, section 5211)\n\nThe Small, Rural School Grant Program (SRSA), CFDA no. 84.358A, authorizes the U.S. Secretary of Education to award formula grants directly to eligible LEAs (i.e., those LEAs eligible under the alternative uses of funds program) to carry out activities authorized under other specified Federal programs. \nAdditional information is available at the following link: \n\n"]
[null,null,"https://www.azed.gov/titlei/reap/"]
[null,null,"For support assistance for Federal and State Grants, please contact the Arizona Department of Education's Grants Management Team:"]
[null,null,"https://www.azed.gov/grants-management/contact/"]
[9,"Impact Aid revenues","Districts that received Impact Aid revenues during the fiscal year that were intended to replace local tax revenues should enter that amount in this cell. Include only amounts used or transferred to M&O or UCO Fund to reduce or eliminate taxes levied, not all Impact Aid received. The amount will be deducted from the amount reported for salaries paid from federal funds in cell B25.\n\nDistricts that did not receive Impact Aid revenues that were intended to replace local tax revenues should enter a 0."]
[10,"Current expenditures from COVID-19 federal relief funds, line 11","Current expenditures from COVID-19 federal relief projects table populates with function and object data from the Accounting data tab. Generally, line 11 should not show negative amounts. Any negative amounts displayed on line 11 will be highlighted with yellow shading. Districts must ensure that the Accounting Data tab was completed according to the instructions in cell C32 above to identify the appropriate funds as \"COVID\" in the rollup fund column for the formulas that populate the table to work correctly. "]
[10,"Technology detail","This table reports technology-related expenditures from COVID-19 federal relief funds.  Formulas will pull amounts from the Accounting Data tab for total technology spending and classroom technology (functions 1000, 2100, and 2200) spending on lines 1 through 10, as applicable. Lines 8 and 9 must be completed manually (see the instruction below)."]
[10,"Technology detail,                   line 8","Enter the total amount for instructional software coded to objects 6641—Library Books, 6642—Textbooks, and 6643—Instructional Aids. These purchases should be coded to functions 1000 or 2200; therefore, the amount entered in the total spending column will pull to the classroom spending column on this line. "]
[10,"Technology detail,                   line 9","Enter the total principal and interest expenditures for more than 12-month noninstructional software subscriptions coded to object codes 6832 and 6842, respectively. Do not include amounts paid for leases and financed purchases of nontechnology-related equipment."]
[10,"COVID-19 federal relief funds","Districts must manually enter total award and spending information for the various COVID-19 grants listed in lines 1 through 6 of this table. Districts can refer to the Auditor General's COVID-19 Spending Special Report Followup, Dashboard B, for previously reported grant award and prior year spending information, when completing this table. Detailed instructions regarding the amounts that should be included in each row and column are included below."]
[null,null,"https://www.azauditor.gov/District_charter_ADE_COVID-19_spending_special_report_FY_2022 "]
[10,"COVID-19 federal relief funds, line 1","Report information for monies received from the district's Elementary and Secondary School Emergency Relief I Fund (ESSER I) award allocation, determined by ADE. Monies received from ADE as an ARP School and Community grantee should be reported on line 6."]
[10,"COVID-19 federal relief funds, line 2","Report information for monies received from the district's Elementary and Secondary School Emergency Relief II Fund (ESSER II) award allocation, determined by ADE. Monies received from ADE as an ARP School and Community grantee should be reported on line 6."]
[10,"COVID-19 federal relief funds, line 3","Report information for monies received from the district's Elementary and Secondary School Emergency Relief III Fund (ESSER III) award allocation, determined by ADE. Monies received from ADE as an ARP School and Community grantee should be reported on line 6."]
[10,"COVID-19 federal relief funds, line 4","Report information for monies received from the Governor's Emergency Education Relief (GEER) Fund here. Examples of programs distributed from GEER include the Acceleration Academy Grant, Beat the Odds Leadership Academy Grant, and Teach for America Grant.\n\nDo not report Enrollment Stabilities Grant (ESG) information on this line. ESG should be reported on line 5, Coronavirus Relief Fund (CRF)—Enrollment Stability Grant (ESG) Program."]
[10,"COVID-19 federal relief funds, line 5","Report information for monies received from the Coronavirus Relief Fund (CRF)—Enrollment Stability Grant (ESG) Program."]
[10,"COVID-19 federal relief funds, line 6","Report all other information for COVID-related monies received that cannot be appropriately reported on lines 1 through 5 of this table. Include other grants identified by ADE, the Governor's Office, and other agencies for which the district has federal reporting responsibilities. \n\nDO NOT INCLUDE AMOUNTS RECEIVED AS A VENDOR OR BENEFICIARY.\n\nExamples of grants identified by ADE include:\nARP-IDEA grants (USFR Chart of Accounts funds 227 and 228)\nARP Homeless grants\nARP school and community grants\nFood service awards "]
[null,null,"Grants identified by the Governor's Office include: \nExpansion and Innovation Fund microgrants\nProject Momentum\nCivic Innovation\nEducation Plus-Up\n100 Day In-Person Reimbursement\nAZ OnTrack Summer Camp \n\nGrants identified by other agencies include: \nArizona Department of Emergency and Military Affairs (DEMA) FEMA Public Assistance Program\nEmergency Connectivity Fund \nArizona Department of Economic Security (DES)\n\nSee School District Chart of Accounts FAQ #21 for more information. A link to the FAQ page is included below."]
[null,null,"Chart of Accounts FAQ #21"]
[10,"COVID-19 federal relief funds, \ntotal award\n(all fiscal years)","Enter all known awards to date, awarded both before and after June 30, 2025. If the specific fund/program is not listed, it should be reported on line 6, Other COVID-19 Federal Relief Funds. \n\nFor further assistance with this item, please contact the Auditor General's Accountability Services Division at (602) 977-2796 or email asd@azauditor.gov. "]
[10,"COVID-19 federal relief funds, FY 2020 through FY 2024\nexpenditures and other financing uses","Enter the combined FY 2020 through FY 2024 expenditures and indirect costs transfers-out amounts.  If the amount should be zero, enter 0.\n\nIf the specific fund/program is not listed, it should be reported on line 6, Other COVID-19 Federal Relief Funds."]
[10,"COVID-19 federal relief funds, FY 2025 expenditures and other financing uses","Enter FY 2025 expenditures and indirect costs transfers-out for each listed fund rounded to the nearest whole number (no decimals). If the amount is zero, enter 0. \n\nIf the specific fund/program is not listed, it should be reported on line 6, Other COVID-19 Federal Relief Funds. Total expenses on line 7 should agree to the amount displayed in cell G47."]
[10,"COVID-19 federal relief funds, amount remaining to spend/ conditional formatting","The amounts in this column calculate automatically based on columns D, E, and F on each line. Any negative amounts, will be highlighted in yellow. To correct negative amounts in these cells, verify that spending reported in columns E through F does not exceed the total award reported in column D. All amounts entered into this form should be rounded to the nearest whole dollar. This column may also show negative amounts if cents are entered in the award or spending columns.\n\nFor further assistance with this issue, please contact the Auditor General's Accountability Services Division at (602) 977-2796 or email asd@azauditor.gov."]
["Food service","Beginning fund balance\nline 1","Districts that do not have a food service program to not need to complete the Food Service tab. \n\nReport the ending fund balance recorded on the 2024 AFR, if it was recorded correctly. Otherwise, the beginning fund balance can be computed as follows:\n\n--Cash, prepaid, and inventory balances (object codes 0100, 0150, and 0160) on June 30, 2023.\n--Plus:  Accrued revenues as of June 30, 2024, received during the 60-day period following June 30, 2023.\n--Less:  Payments made during the 60-day period following June 30, 2024, for goods and services received on or before June 30, 2024, but not paid for by that date.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Revenues\n1500—Investment income\nline 2","Report the amount of interest earned in the Food Service Fund (510).","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Revenues\n1600—Food service\nline 3","Report the revenue for dispensing food to students and adults, including the School Lunch, Regular and Severe Need Breakfast, Special Milk, Reimbursable After School Care Snack, Summer Food, and Child Care Food Programs. This line should include any revenue received for the Food Service Program that cannot be attributed to any other revenue line. Do not include federal reimbursements here, include them on line 5.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Revenues\nother local\nline 4","Report revenue from local sources not accounted for elsewhere. If you report a revenue on this line, indicate the revenue object code on the blank provided. ","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Revenues\n4500—Restricted revenue received from the federal government through the state\nline 5","Report the reimbursements received from Child Nutrition Programs (CNP) based on the claims for the reporting year (July 1, 2024 - June 30, 2025). Include all food service programs (School Lunch, Regular and Severe Need Breakfast, Special Milk, Reimbursable After School Care Snack, Summer Food, and Child Care Food Programs).\n\nReport revenues received for: Local Foods for Schools (Arizona's \"Try it Local\" Program), USDA Fresh Fruit and Vegetable Program, and the National School Lunch Program Equipment Grant for the reporting year (July 1, 2024 - June 30, 2025).","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Revenues\n4900—Revenue for/on behalf of the district\nline 6","Report the value of United States Department of Agriculture (USDA) commodities received by the district on this line, using the value as set by ADE based on the November 15th USDA Commodity Pricing Report, excluding freight. Cash in Lieu of Commodities must also be reported by districts receiving cash funds from the USDA Food Distribution instead of commodities.\n\nHNS has provided additional guidance on where to obtain the revenue amounts to be reported for USDA Commodities at the link below:\n\n","Consolidated the separate Food Service AFR into the AFR file."]
[null,null,"https://www.azed.gov/sites/default/files/2022/09/How%20to%20Complete%20USDA%20Foods%20AFR%20Calculations.pdf"]
["Food service","Revenues\n5000—Other financing sources including fund transfers-in\nline 8","Report amounts received from other financing sources and transfers-in (object codes in the 5000 range).  \n\nNOTE: There are currently no authorized transfers to the Food Service Fund. ","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\nGeneral","In the M&O and Capital Expenditures columns, enter only the food service portion of expenditures that are included in the amounts reported for the M&O and Unrestricted Capital Outlay (UCO) Funds on AFR pages 2 and 4, respectively.\n\nFor M&O Expenditures, include M&O Fund expenditures for repair and maintenance of food service equipment recorded in function 2600 and all other M&O type expenditures recorded in function 3100.\n\nFor Capital Expenditures, include UCO Fund expenditures for equipment charged to function 3100, for the acquisition or construction of land, buildings, and related improvements for the food service program charged to function 4000, and leases, financed purchase agreement, and software subscriptions (more than 12-months) for the food service program charged to function 5000.\n\n","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\nGeneral","It is imperative that all M&O and UCO Fund expenditures for food services are reported. The expenditures reported in these columns are confirmation of the district’s compliance with the State Matching requirement [Code of Federal Regulations Title 7, Part 210.17(a)].","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6150—Classified salaries\nline 10","Report the salaries for all personnel whose job function is attributed to food service. For employees performing more than one job function, report only the portion related to food service tasks. Report amounts in the Capital Purchases column for salaries related to food service construction (coded to function 4000), if any.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6200—Employee benefits\nline 11","Report the portion of employee benefit expenditures for personnel whose salaries have been reported on line 10, Classified Salaries. Report amounts in the Capital Purchases column for employee benefits related to food service construction (coded to function 4000), if any.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6400—Purchased property services\nline 12","Report the cost of services purchased to rent property or equipment (function code 3100), or to operate (function code 3100), repair (function code 2600), and maintain (function code 2600) food service property owned, rented, or used by the district. Report amounts in the Capital Expenditures column for food service construction (function code 4000) or rental of equipment or buildings for food service, if any.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6570—Food service management\nline 13","If the district contracted with a Food Service Management Company (FSMC), report the total amount charged by the FSMC on this line and complete section E – Detail of FSMC Expenditures.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6591—Services purchased from other Arizona districts\nline 14","Report payments to another district within the state for services rendered related to the food service program.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6610—General supplies (nonfood items)\nline 15","Report the cost of purchasing all supplies for the operation of the food service program including freight and tax. Do not report any food purchases on this line. Report amounts in the Capital Expenditures column for supplies related to food service construction (coded to function 4000), if any.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6620—energy\nline 16","Report the cost for utilities (electric, gas, etc.) on this line only if there are separate utility meters for the food service area. If one meter serves the cafeteria and classrooms for instance, the utilities expenditure will be computed as an indirect cost. The HNS office uses each district’s unrestricted indirect cost rate established by the Department of Education for FY 2024. Do not report pro rated utility bills.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6631—USDA commodities (excluding freight)\nline 17","Report the value of donated USDA commodities, using the value as set by ADE based on the November 15th USDA Commodity Pricing Report, excluding freight charges. Do not include storage and processing charges in this amount. This amount should equal the value of USDA commodities included on revenue line 6, 4900 – Revenue for/on Behalf of the District less any cash payments received from USDA in place of commodities.\n\nHNS has provided additional guidance on where to obtain the expenditure amounts to be reported for USDA Commodities at the link below:\n","Consolidated the separate Food Service AFR into the AFR file."]
[null,null,"https://www.azed.gov/sites/default/files/2022/09/How%20to%20Complete%20USDA%20Foods%20AFR%20Calculations.pdf"]
["Food service","Expenditures\n6632—USDA commodities (freight only)\nline 18","Report the cost of freight for USDA commodities only. USDA commodities storage charges are reported on line 20.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6633—Other food\nline 19","Report all expenditures for food except USDA commodities. Only processing charges for USDA commodities should be included here.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6634—Storage costs for USDA commodities\nline 20","Report expenditures for the storage costs related to USDA Commodities.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6700—Property (excluding 6731-39)\nline 21","Report expenditures for acquiring land or existing buildings in the Capital Expenditures column. Expenditures for constructing buildings or land and building improvements that are used for food service should be reported on lines 10-12 and 15, as applicable.  Food Service Fund monies may not be used to buy land or buildings or to erect buildings.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\nFurniture and Equipment, Vehicles, &Technology\nlines 22 and 23","Items reported here include, but are not limited to, chairs, tables, mixers, vehicles and equipment used to transport food, and computers and software used to manage food service operations. ","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6731-32, 6734-35, 6737-38—Furniture and Equipment, Vehicles, & Technology costing less than $5,000\nLine 22","Report the cost of furniture, equipment, vehicles, or technology (examples above) purchased for the food services area costing less than $5,000. ","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6733, 6736, 6739—Furniture and Equipment, Vehicles, &Technology costing $5,000 or more\nline 23","Report the cost of furniture, equipment, vehicles, or technology (examples above) purchased for the food services area costing $5,000 or more. ","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6832-6843\nOther principal and interest\nline 24","Report principal and interest expenditures leases and financed purchase agreements or more than 12-month noninstructional software subscriptions related to the food service program.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\nother expenditures\nline 25","Report all other expenditures related to the food service program not recorded elsewhere, such as interest on bonds, capital leases, etc. ","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6910—Indirect costs transfers-out\nline 27","Report all monies transferred to the Indirect Costs Fund (570) from the Food Service Fund (510) based on an approved indirect cost rate.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Expenditures\n6900—Other financing uses and fund transfers-out (excluding indirect costs transfers-out)\nline 28","Report all amounts from other financing uses and transfers-out (object codes in the 6900 range, excluding 6910). Transfers to the Indirect Costs Fund based on an approved indirect cost rate (object 6910) should be reported on line 26. \n\nNOTE: Other than the indirect cost transfers reported on line 26, there are currently no authorized transfers from the Food Service Fund. ","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Section A -\nNumber of operating months","Report the number of months the district's Food Service program was in operation.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Section B -\nNumber of meals served\nserved at district locations/served at other locations\nlines 1 and 2","Meals served at the district should include all meals served on the district premises. Meals served at other locations should include meals served at nearby charter schools, private schools, or other school districts.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Number of meals served\nreimbursable meals only\nlines 1a. and 2a.","Report the number of reimbursable meals served.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Number of meals served\nprogram adults/adult workers\nlines 1b. and 2b.","Report the number of meals served to program adults and adult food service workers.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Number of meals served\nother\nlines 1c. and 2c.","Report the number of all other meals served not eligible to be included on lines a or b, including non-program adults.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Number of meals served\nbreakfasts","Report breakfast meals served during an established breakfast period, typically for the purposes of an approved USDA School Breakfast Program in this column.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Number of meals served\nlunches/suppers","Report lunch meals served during an established lunch period, typically for the purposes of an approved USDA National School Lunch Program in this column. Report supper meals served in the evening for the purposes of an approved USDA Summer Food Service Program if applicable in this column.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Number of meals served\na la carte ","Any food items sold that are not appropriate to include in the breakfast, lunch/supper, or snack column should be reported in the a la carte column. Report these as equivalent meal counts by totaling the dollar amount of such sales, and dividing by the free lunch reimbursement rate.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Number of meals served\nsnacks","Report snack meals served after the school day has ended, typically for the purposes of an approved After School Care Snack Program in this column.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Section C -\nMeal prices","Report the per meal/snack amount charged to children and adults as indicated. Please enter zero if no charge applies.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Section D -\nSpecial milk program","Report the per half-pint carton charge to children and the number of half-pint units served to children.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Section E - \nDetail of food service management company expenditures","Report the breakdown of expenditures related to the use of a food service management company. The total reported in this section must agree with the amount on line 13.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Section F -\nDetail for services purchased from the M&O fund ","Report services purchased from the M&O Fund to repair and maintain food service property owned, rented, or used by the district (function 2600, object 6400). This amount will be pulled into Expenditures line 12, in the M&O Fund column.","Consolidated the separate Food Service AFR into the AFR file."]
["Food service","Prior year number of meals served","This section has been included for comparison purposes only. Districts should compare the amounts reported in Section B for reasonableness to the amounts reported for the prior fiscal year as pulled from the prior year Food Service AFR Page. This section is not included in the printable area.","Consolidated the separate Food Service AFR into the AFR file."]
["Summary","General","The Summary condenses the information in the AFR for publication. Most information in the Summary automatically pulls from the AFR, so the AFR should be completed before the Summary.","Reordered fund lines to separate budget-controlled funds from cash-controlled funds."]
["Summary","ADM","Obtain total Attending ADM for FY 2024 and FY 2025 from ADE’s ADM30 reports, available on ADE’s website.  "]
["Summary","Fund types","Districts must identify a fund type in column K for all funds based on the funds resources, specific restriction, commitments and assignments. The fund type designation will allow the each funds' balance amounts to pull to the appropriate column on the Fund Balance Reserve tab. Column K is prefilled for certain funds that are typically identified as 1 particular type. However, districts have the option to select another fund type from the drop down list, if needed. District's may refer to USFR section V-Fund Accounting, for guidance on fund type designations. "]
["Summary","Federal projects","Total of Funds 100-399 as reported on AFR page 5, Federal Projects, line 21."]
["Summary","State projects","Total of Funds 400-499 as reported on AFR page 5, State Projects, line 34."]
["Summary","Other funds","Total Other Funds as reported on AFR page 6, line 39. "]
["Fund balance reserve","Section A\nGeneral","Section A presents the prior year's and current year's ending fund balances by fund type and provides space for districts to report FY 2025 ending fund balance details that identify how districts plan to use those monies in future years. See the Summary tab, General Fund column, to identify which funds are included in the General Fund for financial statement reporting purposes."]
["Fund balance reserve","Section A\nline 1","This line pulls in prior year ending fund balances from the Summary tab by fund type. Districts must complete the Summary tab, Fund Type column. If any ending fund balances were reported incorrectly on the prior year AFR, districts should enter the calculated beginning fund balance on the Accounting Data tab, column Q, as described in the instruction on row 5 above. This includes any errors or audit adjustments identified in the District's FY 2024 audit."]
["Fund balance reserve","Section A\nline 2","This line pulls in current year ending fund balances from the Summary tab by fund type. Districts must complete the Summary tab, Fund Type column, to identify funds reported in the General, Capital Projects, Special Revenue and Debt Service funds for financial statement reporting purposes. See instructions on row C108 above for additional information."]
["Fund balance reserve","Section A\nline 3","For all fund balances reported on line 2, districts must report the amount attributable to the specific purposes listed which identify how districts plan to use the monies in future years. Amounts reported on lines 3.a through 3.j must equal the total fund balance reported on line 2. Specific instructions for lines 3.a through 3.h. are included below. Two rows are provided to describe other fund balance purposes not already listed. Districts must specify the purpose for amounts included on the other lines in column B. "]
["Fund balance reserve","Section A\nline 3.a","For funds with a negative FY 2025 ending fund balance as shown on the Summary tab, enter the negative fund balance amount on this line in the applicable fund type column. These funds have deficit balances because expenditures exceeded available resources from current revenues and prior year fund balance and reduce the amount of resources available in future years.   "]
["Fund balance reserve","Section A\nline 3.b","For budget-controlled funds only, report any positive cash balances the District has accumulated in excess of the applicable funds' related budget capacity. Districts should compare fund balances in the M&O, UCO, Adjacent Ways, Classroom Site, and State and federal grant funds to unexpended budget limits to determine the excess cash amounts that should be entered on this line. District's may need to consider whether fund balance is misallocated between the M&O and UCO Funds if one fund reports excess fund balance, while the other reports a fund balance deficit."]
["Fund balance reserve","Section A\nline 3.c","Report amounts the District plans to spend to support FY 2026 budgeted spending after using all available FY 2026 revenues. Any nonspendable amounts included in fund balance such as prepaid assets and inventories should be included in this line if the District plans to use them up in FY 2026. Otherwise, such nonspendable assets should be included on the lines below based on the District's plan to use them to benefit a future year, as applicable."]
["Fund balance reserve","Section A\nlines 3.d through j","Report accumulated fund balance amounts that will not be used to finance current budget year expenditures and their intended future purposes on lines 3.d through 3.j. Amounts needed to support current budget year expenditures should have been reported on line 3.c. See specific instructions for lines 3.d through 3.j below."]
["Fund balance reserve","Section A\nlines 3.d ","Report amounts set aside for future debt service principal and interest payments on long-term debt."]
["Fund balance reserve","Section A\nlines 3.e","Report amounts set aside for the future purchase of land, buildings, building improvements, improvements other than buildings, equipment, or other acquisitions that will be capitalized. Additionally, this category may include funds set aside for long-term planned maintenance projects or future replacement of equipment.  "]
["Fund balance reserve","Section A\nlines 3.f","Report restricted cash and investments held with ASRS or in an irrevocable 115 trust for future years' retirement contribution payments (i.e., the ASRS Contribution Prepayment Program). Amounts the  District is holding with ASRS or in an irrevocable 115 trust and plans to amortize and apply to the current year's required pension contribution payments should be included on line 3.c."]
["Fund balance reserve","Section A\nlines 3.g","Report amounts maintained in an established self-insurance or other post-employment benefit (OPEB) internal service fund for the financing of certain health benefits (comprehensive, major medical, dental) to eligible employees and their dependents."]
["Fund balance reserve","Section A\nlines 3.h","Report amounts set aside to manage cash flows in future budget years to cover such things as revenue shortfalls, emergencies, and/or other unforeseen circumstances."]
["Fund balance reserve","Section A\nlines 4.a through e","Report ending USFR fund balances classified as (a) 0310—Nonspendable, (b) 0320—Restricted, (c) 0330—Committed, (d) 0340—Assigned, and (e) 0350—Unassigned.","Added fund balance classification to agree with FY 2025 budget forms."]
["Fund balance reserve","Section A\nline 4.a","Report FY 2025 nonspendable ending fund balances. These are amounts that cannot be spent because they are either not in spendable form, such as inventories, or are legally or contractually required to be maintained intact. ","Added fund balance classification to agree with FY 2025 budget forms."]
["Fund balance reserve","Section A\nline 4.b","Report FY 2025 ending restricted fund balances. These are amounts that have externally imposed restrictions on their usage by creditors (such as through debt covenants), grantors, contributors, laws and regulations of other governments, or by law through constitutional provisions or enabling legislation. ","Added fund balance classification to agree with FY 2025 budget forms."]
["Fund balance reserve","Section A\nline 4.c","Report FY 2025 ending committed fund balances. These are amounts that districts can only use for specific purposes pursuant to constraints imposed by the governing board’s formal action. Districts cannot use these amounts for any other purpose unless the governing board removes or changes the specific purpose by taking the same kind of formal action previously used to commit these amounts. Adoption of the annual budget does not constitute a commitment as appropriations lapse at year-end without governing board action. Also includes contractual obligations to the extent that existing resources in the fund have been specifically committed for use in satisfying those contractual requirements. ","Added fund balance classification to agree with FY 2025 budget forms."]
["Fund balance reserve","Section A\nline 4.d","Report FY 2025 ending assigned fund balance. These are the amounts constrained by the District's intent to be used for specific purposes, but that are neither restricted nor committed. The intent should be expressed by the governing board or a body (i.e., budget or finance committee) or official to which the governing board has delegated the authority to assign amounts districts can use for specific purposes.","Added fund balance classification to agree with FY 2025 budget forms."]
["Fund balance reserve","Section A\nline 4.e","Report FY 2025 ending unassigned fund balance. For the general fund, spendable amounts that are not restricted, committed, or assigned. The general fund is the only fund that may report a positive unassigned fund balance amount. For governmental funds other than the general fund, negative fund balances are reported here if restricted, committed, or assigned amounts exceed total spendable fund balance.","Added fund balance classification to agree with FY 2025 budget forms."]
["Fund balance reserve","Section B\nGeneral","Section B provides information about any process or policy the District uses to establish targeted (goal) fund balance reserve amounts. "]
["Fund balance reserve","Section B\ntable 2","If the District answered question B.1 \"Yes,\" complete this table to describe the District's specific FY 2025 targeted and actual fund balance reserve amounts and methods used to establish those targeted fund balance reserve amounts. Districts should display information in this table in a way that best reflects its process or policies. It may combine all or multiple funds on one line or use individual lines for specific funds if varying methods are used to establish target balance reserve levels for different funds. Methods used can also include a variety of information. For example, a District may establish project balance reserve levels based on a certain percentage of revenue, spending, or its RCL; minimum and maximum targeted balances may also be described. If the District establishes targeted fund balance reserve amounts based on the Government Finance Officers Association (GFOA) Fund Balance Guidelines or governmental reserve guidelines or best practices, that may also be described here."]
["Fund balance reserve","Section B\nline 3","Districts should use this space to describe any planned actions related to its fund balance amounts going forward including increasing reserves that do not meet targeted levels or using excess amounts held in reserve beyond the adopted targeted reserve level. Also, describe any planned actions to change targeted reserve levels or formally adopt policies related to reserve levels, if not already in place. This space may also be used to describe why amounts are maintained for the purposes reported in section A, and more detailed information on the District's plans for using maintained fund balances in future years. If the District's ending balance is negative, describe actions planned to eliminate the deficits (negative amounts)."]
["School listing tab","Name, county, CTDS number","Enter the District name, CTDS number, and County. The CTDS number should not contain any slashes, dashes, etc., and must be exactly nine digits. Zeros should be entered to fill the school portion of the number in the heading of this tab.\n\nEnter school-level information for each school within the District including school names, school CTDS numbers, and unweighted attending student counts. All districts must enter the school-level information for each school site, including districts with only 1 school. As school names are added to the tab, the primary unit code cell for that school will shade red until a primary unit code is entered, as described below. The CTDS numbers should not contain any slashes, dashes, etc., and must be exactly nine digits. 100th-day (or 200th-day) student counts should be used to report each school's unweighted attending student count. Districts can refer to AzEDS ADM-15 Report.\n\nEnter the applicable unit code(s) in column E used to code expenditures at the school level for each school, as well as the unit code(s) used to code expenditures to the District, Private Schools, and related to payments for or on behalf of member districts (for CTEDs only). If more than one unit code was used for a school, separate each unit code with a comma. For example (100, 101, 102). \n\nAssign a primary unit code for each school in column F. Each school listed on the school listing tab must have a 3-digit, primary unit code entered in column F. See the description of primary unit code below for more information.\n\n"]
["School listing tab","Primary unit code","Primary unit code\nBecause the formulas in the School-Level Reporting form are set to assign only one unit code to each school and one unit code each to Districtwide, Private Schools, and CTED member districts, if applicable, districts must enter a Primary Unit Code in column F. If more than one unit code was used in column E, the Primary Unit Code must also be entered in the Accounting Data tab in column L for any line associated with a unit code not included in the list of Primary Unit codes."]
["Accounting Data",null,"See the separate Data Uploading Instructions document for detailed instructions for completing this tab. Please read the instructions carefully, as they may change from year to year."]
["COA",null,"See the separate Data Uploading Instructions document for detailed instructions for completing this tab."]