The group creating the CAFR Taxonomy for financial reporting by state and local governmental entities has released a public exposure demonstration CAFR Taxonomy.
This is the main entry point into the CAFR Taxonomy.
In addition, there were nine Inline XBRL documents that have been created using that taxonomy; here are the Inline XBRL documents, the governmental entity the financial information is for, and who created the document:
- County of Albemarle, VA (EZ-XBRL)
- Ashland, VA (EZ-XBRL)
- Alexandria, VA (Sole practitioner)
- Bristol, VA (EZ-XBRL)
- Falls Church, VA (Sole practitioner)
- State of Georga (Workiva)
- Loudon County, VA (Sole practitioner)
- St. Petersburg, FL (Thales Consulting)
- Virginia Beach, VA (Thales Consulting)
- State of Utah (Workiva)
- County of Culpeper, VA (EZ-XBRL)
- County of Fauquier, VA (EZ-XBRL)
- Hillsborough County District School Board, (IRIS Business)
- Jacksonville Aviation Authority, FL (IRIS Business)
- County of McHenry, IL (DataTracks)
So, they look pretty. But how good are they?
I took the URLs for all of these financials, put them into TWO RSS feeds that are machine readable:
- Look at files using an Inline XBRL Viewer.
- Machine readable, direct to Inline XBRL document.
I ran the 9 document through XBRL Cloud validation and this is what I got. Hard to tell exactly what is going on; of the 9 only three were even validationed:
(Click image for larger view)
These look very nice, the creators get an A+ for presenting the information nicely. I also give the files an A+ for XHTML syntax, all are 100% valid XHTML. There seem to be a lot of XHTML formatting issues like attributes on elements that are not allowed.
But I give these XBRL-based financials a D- for machine-readability. Plenty of room for improvement.