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SIF AssociationCCSSO

Technical View


Common Attributes


Core Entities


Financial Fund (financialFund)


Definitions

Source: NEDM
A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Funds are categorized into different classifications depending on the purpose or activity associated with the respective fund.


Relationships

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EntityRelationshipEntity
Financial FundtypeFinancial Accounting Entity

Attributes

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Fund Code

Fund Code

Source: NEDM
The type of fund classification depending on the purpose or activity associated with the respective fund.

Code Set:

  • Agency Funds - N/A
  • Capital Projects Funds - N/A
  • Debt Service Funds - N/A
  • Enterprise Funds - N/A
  • General Fund - N/A
  • + 4 More Codes...


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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education