{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Instructions","Lease and Subscription Term","SBITA Analysis","Inventory - Return to JAC","Fund Number Example","Fund_ID","Lists"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":59,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instructions","index":0,"n_rows":15,"n_cols":1,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["Instructions"]
[]
["There are two new Governmental Accounting Standards  Board (GASB) Standards effective for fiscal year 2023, GASBs 94 and 96. These standards provide definitions and accounting and financial reporting requirements for public-private/public-public partnerships (PPPs), availability payment arrangements (APAs), and subscription-based information technology arrangements (SBITAs). The requirements are very similar to those for right-to-use lease agreements (GASB 87)."]
[]
["Request"]
["We need your agency to complete each of the steps below as we need your help to determine which contracts and agreements must be reported."]
["1.  Review your agency’s contracts and agreements for potential SBITAs, PPPs, and APAs."]
[]
["2.  Add the subscription agreements to the analysis tab of the type of agreement that you think it may be and answer the questions in that tab (‘SBITA Analysis’, ‘PPP and SCA Analysis’, and ‘APA Analysis’ tabs)."]
[]
["3.  After completing the analysis, for any subscriptions that are likely a SBITA, PPP, or APA, add the contract to the ‘Inventory’ tab and enter the requested data as thoroughly as possible. Retain this information for audit purposes."]
[]
["4.  Complete and return the inventory tab information by Tuesday, September 26th, 2023."]
[]
["·  Contact JAC Financial Services with questions or concerns."]

{"sheet":"Lease and Subscription Term","index":1,"n_rows":42,"n_cols":2,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
["Understanding Lease Terms","Lease and subscription is used interchangeably in the document."]
["Lease terms are determined after a full analysis of the contract, including factors surrounding the contract. Don’t assume that the contract lease term is the same as the standard lease term."]
["The lease term includes:"]
["▪  The noncancelable period;"]
["▪  Periods covered by lessee’s or lessor’s option to terminate that you don’t expect them to exercise; and"]
["▪  Periods covered by lessee’s or lessor’s option to extend the lease term that you do expect them to exercise."]
[]
["The lease term excludes cancelable periods, when both the lessee and the lessor can terminate without permission from the other party."]
[]
["Note: The following are not considered termination options: Provisions that allows for termination of a lease due to (1) purchase of the underlying asset, (2) payment of all sums due, or (3) default on payments."]
[]
["Exchange or Exchange-Like Transaction"]
["A transaction in which an entity receives assets or services from another and directly gives or surrenders an equal value (in the form of cash, goods, services, or use of assets) in exchange for the same. "]
[]
["An exchange-like transaction may also involve a transaction in which an entity transfers liabilities to another entity/ party and directly receives an equal value in exchange."]
[]
["An exchange transaction is a reciprocal transfer between two parties that results in one party acquiring assets or services or extinguishing liabilities by surrendering a specific amount or value of an economic resource or incurring other obligations."]
[]
["Example"]
["A state agency enters a 60 month contract with Rental World for the use of a 2,000 sq ft office space by making a payment  of $1,000 each month."]
[]
["Noncancelable Lease Period"]
["The noncancelable period is when neither the lessee nor the lessor can terminate the contract."]
[]
["Example"]
["A state agency contract with Agnus Industries has a termination clause allowing the tenant the right to cancel after 90 days. The noncancelable period is 90 days."]
[]
["Examples of Cancelable Periods"]
["▪  Rolling, month-to-month lease; or"]
["▪  Lease that continues into a holdover period until a new lease is signed."]
[]
["Early Termination Period"]
["Leases may include an early termination option after 30, 60 or 90 days’ notice. When this option is available, the termination period occurs after the notice timeframe."]
[]
["Example"]
["A state agency enters into a five-year contract with KD Industrial Company for office space. After one year, the agency can give 60 days' notice to terminate the lease. The noncancelable period is 14 months. A termination option covers the remaining 46 months. The agency must determine if it is reasonably certain that they won’t exercise this option."]
[]
["Lease Extension"]
["Leases may contain an option to extend the lease for a set amount of time."]
[]
["Example"]
["A state agency enters a five-year contract with Ben Sisko Industries for office space. This lease has two four-year renewal options. If the agency decides it’s reasonably certain it will exercise the first extension, but not reasonably certain it will exercise the second, the lease term is nine years."]

{"sheet":"SBITA Analysis","index":2,"n_rows":9,"n_cols":8,"rows_kept":9,"cut":false,"hidden":false,"merged":[[5,7,7,7]]}
["SBITA Analysis - Is the contract a SBITA?"]
["Instructions: Please answer the questions below with Yes or No and include the reasoning for your answer. "]
[]
["JRO (Office) (Select from dropdown)"]
["#",1,2,3,4,5,6]
["ANALYSIS QUESTIONS","Does your agency have a contract to use a vendor's software?","Is this a software you are procuring or is it a perpetual license?","Is the software an insignificant component to any fixed asset in the contract? ","Is the maximum subscription term\ngreater than 12 months?","Does the agreement have fixed payments, variable payments that depend on an index/rate or that are fixed in substance?","Is this an exchange or exchange-like transaction?\n\nDefined on the  Lease and Subscription Term worksheet.","RESULT\n(Any SBITAs should be added to your initial inventory)"]
["If the answer is YES:","Continue.","STOP, not a SBITA","STOP, not a SBITA","Continue.","Continue.","Likely a SBITA."]
["If the answer is NO:","STOP, not a PPP.","Continue.","Continue.","STOP, not a SBITA","STOP, not a SBITA","STOP, not a SBITA."]
["TITLE/SHORT DESCRIPTION OF AGENCY AGREEMENT/ARRANGEMENT"]

{"sheet":"Inventory - Return to JAC","index":3,"n_rows":404,"n_cols":16,"rows_kept":404,"cut":false,"hidden":false,"merged":[[4,2,4,14]]}
[null,null,"Initial SBITA Inventory"]
[null,null,210000,210000]
[]
[]
[null,null,"Purpose: This spreadsheet is a tool for logging which agreements may meet the definition of a subscription-based IT arrangement (SBITA) (GASB 96) and the key data fields needed to determine the total value of the agreement and whether it should be capitalized. "]
[]
["(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13)","(14)","(15)"]
["FACTS Contract Number (5 characters)","Short Description (20 characters or less) (example copier, postage meter, building)","SBITA ID (Short Name)","Description of the contract","Fund Number","SBITA Start Date","SBITA Payment Date in Measurement Year","SBITA Increment Between Payments","SBITA Period (In Months)","SBITA Payments (in months)","SBITA Annual Interest Rate","SBITA Future Payments","Total Subscription Value","SBITA Payment Sequence","Comments"]
["(FACTS Contract Number or other unique identifier) THIS CANNOT BE CHANGED.","(FACTS Contract Number or other unique identifier) THIS CANNOT BE CHANGED.","(FACTS Contract Number or other unique identifier) THIS CANNOT BE CHANGED.","Brief description ","An example is on the \"Fund Number Example\" tab labeled FID. The section highlighted in yellow is your FID. We listed JAC's as an example.","This is the beginning date of the subscription after the implementation stage has completed.","Measurement Year is the fiscal year the SBITA is recorded per GASB 96.\n\nFirst payment on or after July 1st, 2025\n","Monthly, Bi-Monthly, Quarterly, Semi-Anually, or Annually","Enter this in terms of the number of payments. Requires full analysis of contract.","Convert payments to monthly basis. Variable amounts, such as number of users, should not be included in this total.","Leave blank if unknown","Amount due at the end of the SBITA, including, but no limited to, any bulk payment due.","Formula using amounts in prior columns \n=  [5 x (6 +10)] + 11   ","Are payments at beginning or end of billing period."]
["Example Contract 123","Example Contract 123","Example Contract 123","DocuSign","000069","2020-07-01","2022-07-15","Monthly",60,10000,null,0,{"$f":"I10*J10+L10","v":600000},"Beginning","Each month, we pay for total number of users. ","EXAMPLE ONLY"]
[null,null,{"$f":"IF(A11<>\"\",CONCATENATE(\"210000-\"&A$11&\"-\"&B11),\" \")","v":" "},null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(I11),\"\",(I11*J11+L11))","v":""}]
[null,null,{"$f":"IF(A12<>\"\",CONCATENATE(\"210000-\"&A$11&\"-\"&B12),\" \")","v":" "},null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(I12),\"\",(I12*J12+L12))","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,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,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,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,""]
[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,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,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,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," ",null,null,null,null,null,null,null,null,null,""]
[null,null,{"$f":"IF(A76<>\"\",CONCATENATE(\"210000-\"&A$11&\"-\"&B76),\" \")","v":" "},null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(I76),\"\",(I76*J76+L76))","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,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,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,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,""]
[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,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,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,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," ",null,null,null,null,null,null,null,null,null,""]
[null,null,{"$f":"IF(A140<>\"\",CONCATENATE(\"210000-\"&A$11&\"-\"&B140),\" \")","v":" "},null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(I140),\"\",(I140*J140+L140))","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,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,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,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,""]
[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,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,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,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," ",null,null,null,null,null,null,null,null,null,""]
[null,null,{"$f":"IF(A204<>\"\",CONCATENATE(\"210000-\"&A$11&\"-\"&B204),\" \")","v":" "},null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(I204),\"\",(I204*J204+L204))","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,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,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,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,""]
[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,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,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,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," ",null,null,null,null,null,null,null,null,null,""]
[null,null,{"$f":"IF(A268<>\"\",CONCATENATE(\"210000-\"&A$11&\"-\"&B268),\" \")","v":" "},null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(I268),\"\",(I268*J268+L268))","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,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,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,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,""]
[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,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,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,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," ",null,null,null,null,null,null,null,null,null,""]
[null,null,{"$f":"IF(A332<>\"\",CONCATENATE(\"210000-\"&A$11&\"-\"&B332),\" \")","v":" "},null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(I332),\"\",(I332*J332+L332))","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,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,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," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null,{"$f":"IF(A396<>\"\",CONCATENATE(\"210000-\"&A$11&\"-\"&B396),\" \")","v":" "}]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]
[null,null," "]

{"sheet":"Fund Number Example","index":4,"n_rows":6,"n_cols":17,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,2],[0,3,0,5],[0,8,2,14],[0,15,1,16],[2,0,2,4]]}
[null,null,null,null,null,null,null,null,"     FLAIR ACCOUNT CODE  ",null,null,null,null,null,null,"Program 12030000000"]
[]
["ORG CODE"]
["L1","L2","L3","L4","L5","EO","FUND TITLE","PREFIX","L1","GF","SF","FID","BE","IBI","REV. CAT.","REV. OBJ"," REV GL CODE"]
["21","30","00","00","000","B9","General Revenue - Operations","JAC",21,10,1,"000044","21300800","00","NA","NA","Many"]
["21","30","00","00","400","4E","DCF Title IV Foster Care Trust Fund","PAR","21","20","2","339040","21300800","00","NA","NA","Many"]

{"sheet":"Fund_ID","index":5,"n_rows":5,"n_cols":50,"rows_kept":5,"cut":false,"hidden":true,"merged":[]}
["JAC","GAL","SA_01","SA_02","SA_03","SA_04","SA_05","SA_06","SA_07","SA_08","SA_09","SA_10","SA_11","SA_12","SA_13","SA_14","SA_15","SA_16","SA_17","SA_18","SA_19","SA_20","PD_01","PD_02","PD_03","PD_04","PD_05","PD_06","PD_07","PD_08","PD_09","PD_10","PD_11","PD_12","PD_13","PD_14","PD_15","PD_16","PD_17","PD_18","PD_19","PD_20","CCRCN","CCRCM","CCRCS","RC_01","RC_02","RC_03","RC_04","RC_05"]
["000069","000067","000021","000022","000023","000024","000025","000026","000027","000028","000029","000031","000032","000033","000034","000035","000036","000037","000038","000039","000041","000042","000044","000045","000046","000047","000048","000049","000051","000052","000053","000054","000055","000056","000057","000058","000059","000061","000062","000063","000064","000065","000931","000932","000933","000950","000941","000951","000952","000953"]
["339040","339044","339012","339008","339013","339007","339014","339002","339010","339015","339005","339006","339004","339003","339016","339017","339018","339019","339011","339009","339020","339021","339023","339022","974003","339024","339043","339027","339029","339030","339032","974010","339031","339035","339038","339039","339042","339026","339049","339050","339051","339041","073003","073001","073002","339133","339134","339135","339136","339137"]
["058030",null,"058001","058002","058003","058004","058005","058006","058007","058008","058009","058010","058011","058012","058013","058014","058015","058016","058017","058018","058019","058020","974001","974002",null,"974004","974005","974006","974007","974008","974009",null,"974011","974012","974013","974014","974015","974016","974017","974018","974019","974020",null,null,null,"976001","976002","976003","976004","976005"]
["974021"]

{"sheet":"Lists","index":6,"n_rows":51,"n_cols":2,"rows_kept":51,"cut":false,"hidden":true,"merged":[]}
["JRO","Type"]
["CCRCN","Payable"]
["CCRCM","Receivable"]
["CCRCS"]
["GAL"]
["JAC"]
["PD01"]
["PD02"]
["PD03"]
["PD04"]
["PD05"]
["PD06"]
["PD07"]
["PD08"]
["PD09"]
["PD10"]
["PD11"]
["PD12"]
["PD13"]
["PD14"]
["PD15"]
["PD16"]
["PD17"]
["PD18"]
["PD19"]
["PD20"]
["RC01"]
["RC02"]
["RC03"]
["RC04"]
["RC05"]
["SA01"]
["SA02"]
["SA03"]
["SA04"]
["SA05"]
["SA06"]
["SA07"]
["SA08"]
["SA09"]
["SA10"]
["SA11"]
["SA12"]
["SA13"]
["SA14"]
["SA15"]
["SA16"]
["SA17"]
["SA18"]
["SA19"]
["SA20"]