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Division Director

Christina Smith

Assistant Directors

Rick Sweet

Rachael Lieblick


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
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State Agencies

Agency Reorganizations

Establishment of a new state agency or reorganization of an existing state agency requires coordination with the Chief Financial Officer (CFO) and the affected state agency. Agencies impacted by a reorganization should remain in close contact with the CFO's office during transition. A checklist has been created to assist agencies with items that should be considered in the event of a reorganization.

Agency Reorganization Checklist

Assets and Property

Agencies are responsible for the recording of tangible personal property in the State’s financial systems and for the periodic review of property for inventory purposes. Agencies must also follow capitalization policies for property recorded in the State’s financial systems. Agencies may access the following links for reporting related references:

Capital Asset and Long-Term Debt Accounting Entries
Property Class Codes

Agencies seeking approval from the Chief Financial Officer to write-off missing, lost, or stolen property for financial reporting purposes may access the following link for property write-off requests template:

DFS-A1-1951 Property Write-Off Form

Auditing Guidelines and Reports

State agencies are required to submit payment requests to the Chief Financial Officer (CFO) no later than 20 days after receipt of the invoice and inspection and approval of the goods and/or services.

The CFO uses generally accepted auditing procedures for the sampling of payment requests. For policies and other guidance related to the audit of payments, see below:

Audit Reports

Memorandums

Reference Guide for State Expenditures

 

Chart of Accounts Project

The Chief Financial Officer is required by Section 215.89, Florida Statutes to recommend uniform charts of accounts for reporting the financial information of state agencies, local governments, educational entities, and entities of higher education. The recommendations are to be submitted to the Governor, the President of the Senate and the Speaker of the House of Representatives by January 15, 2014.

Chart of Accounts Project

 

Contracts and Grants

State agencies are responsible for executing contractual services and grant agreements that meet the established guidelines in Sections 215.971 and 287.058, Florida Statutes. Contractual services (including purchase orders) and grant agreements with a value of $750,000 or more must be submitted to the Bureau of Auditing for review of the agreement’s scope of work, deliverables, and compliance requirements. In addition, contractual services agreements and purchase orders that are based on state term contracts with a value of $500,000 or more must also be submitted to the Bureau of Auditing for review.

State agency contract managers are responsible for certifying that services were satisfactorily received and payment is due. Each contract manager that is responsible for contracts in excess of the Category Two threshold amount must attend training conducted by the Chief Financial Officer for accountability in contracts and grant management.

For policies and other guidance on contractual service and grant agreements, see below:

Contract and Grant Management User Guide

Contract Audit System (CAS) Agency User Guide

Contract Summary Form

Florida Accountability Contract Tracking System (FACTS)

Training

 

Debt Collection/Accounts Receivable Write-Off

The Chief Financial Officer is authorized under Section 17.20, Florida Statutes, to administer a statewide debt collection program. Access detailed information below.

Debt Collection Program

State agencies that utilize the debt collectors under the statewide contract should use the standard form for referring accounts. Agencies may access the form below.

Debt Collection Referral Form - DFS-A1-1829

State agencies are responsible for submitting an annual report by October 1 of each year, pursuant to Section 17.20(4), Florida Statutes. Access the report template below.

Annual Report Template

State agencies requesting to write-off accounts receivables deemed uncollectible for financial reporting purposes may access the form below.

Request for Accounts Receivable Write-Off Form


Financial Reporting

The Chief Financial Officer (CFO) prepares the state’s Comprehensive Annual Financial Report (CAFR) pursuant to Section 216.102, Florida Statutes, and in accordance with generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board. Statutes direct agencies to work with the CFO in completing the CAFR. Agencies may access the following links for financial reporting related references and required documents for submission.

Component Unit List

Comprehensive Annual Financial Report Closing Schedule (2014)

Forms

Funds List (as of 7-17-14)

General Ledger Codes - Discretely Presented Component Units

General Ledger Codes - Governmental/Proprietary Funds

General Ledger Crosswalk - Fiduciary Funds 2014

Implementation Schedule for the Governmental Accounting Standards Board (GASB)

Financial Statements Audit Begins FY 2013-14

Working Trial Balance (WTB)

Form 3 Completeness

Form 30

Statewide Financial Statements Guidance

Statewide Financial Statement Management Representation Letter

Federal Management Representation Letter

Agency Management Representation Letter Attachment for Additional Information

Financing

Consolidated Equipment Financing Program (CEFP)

To ensure state agencies are afforded the best interest rates and financing terms, the Chief Financial Officer (CFO) has established a master equipment financing agreement for consolidated financing of deferred payment, installment sale, or lease purchases with a financial institution, pursuant to Section 287.064, Florida Statutes. Agencies interested in participating in the Consolidated Equipment Financing Program (CEFP) may access the following links for the master equipment financing agreement and the CEFP application.

Master Equipment Financing Agreement (MEFA)

CEFP Application

 

Guaranteed Energy, Water & Wastewater Performance Savings Contracts

Section 489.145, Florida Statutes, provides guidelines related to investing in energy, water, wastewater efficiency, and conservation measures in agency facilities to reduce the amount of energy and water consumed and wastewater produced and produce immediate and long-term savings. State agencies are required to obtain approval from the Chief Financial Officer prior to entering into a guaranteed energy, water, and wastewater performance savings contract. Agencies may access the following link for submission requirements.

Guaranteed Energy, Water, and Wastewater Performance Savings Contract Checklist

 

Equipment Leases

Section 287.063, Florida Statutes, requires state agencies to obtain approval from the Chief Financial Officer prior to entering into a commodity contract that requires deferred payments and the payment of interest, including the lease of equipment. Agencies may access the following link for the submission requirements.

Application for Equipment Leases

 

Florida Accounting Information Resource (FLAIR)

The Florida Accounting Information Resource (FLAIR) is a double entry, computer-based, general ledger accounting system, which is utilized to perform the State's accounting and financial management functions.

FLAIR Home Page

Manuals

Training

User Group

Florida Single Audit Act

The Florida Single Audit (FSAA) was established in 1998 to promote audit economies and efficiencies related to state financial assistance provided to non-state entities.

State agencies are required to evaluate the applicability of the FSAA to a state program for inclusion in the Catalog of State Financial Assistance (CSFA). Upon conclusion of each fiscal year, each state agency must review their State Projects in the CSFA and notify DFS of any additions, deletions or revisions necessary. Once a state program has been determined, the state agency is required to evaluate the applicability of the FSAA to non-state entities.

The following procedures establish the state audit and accountability requirements for state financial assistance provided to non-state entities:

Florida Single Audit Act

Fraud Detection

The Office of Fiscal Integrity is a criminal justice agency with full statutory subpoena authority whose mission is to detect and investigate the misappropriation or misuse of state assets in a manner that safeguards the interests of the State of Florida and its taxpayers.

Office of Fiscal Integrity's Home Page

Payroll

Below is useful information to help state agencies with payroll activities associated with the processing of state employee wage payments:

Bureau of State Payrolls Agency Addressed Memos

Payroll Calendars

 

Payroll Related Forms

Payroll Preparation Manual

PC Payment System Installation

Post Audit Reports

 

Purchasing Card (P-Card)

The Purchasing Card (P-Card) program is a collaborative effort among state agencies to streamline the purchasing process for small dollar transactions. Based on a set of statewide guidelines, each agency tailors the program to meet its needs. In addition, each agency has the responsibility to ensure proper accountability measures and controls are in place for its P-Card program.

Additional information on the P-Card program is available below.

Agency Purchasing Card Main Page

Purchasing Card Quarterly Meetings

Training

Schedule of Expenditures of Federal Awards (SEFA)

To assist the Chief Financial Officer in preparing the State’s Schedule of Expenditures of Federal Awards, pursuant to the U.S. Office of Management and Budget (OMB) Circular A-133, state agencies are required to submit their federal expenditure information using the form below:

DFS-A1-1830 SEFA Form

OMB Circular A-133 Compliance Supplement 2014

 

 

Travel

State agencies are required to authorize and approve all travel by travelers on official state business.

State Travel Forms:

Authorization to Incur Travel

Travel Advance Form

Travel Reimbursement Form

 

Vendor File

Statewide Vendor File

The FLAIR Statewide Vendor File (SWVF) is the State’s central repository of vendor information. Agencies use this file for payment transactions and reports. The Department of Financial Services (DFS) uses the information in SWVF for transparency websites and tax reporting to the Internal Revenue Service. DFS grants SWVF access to state agencies. For additional information regarding SWVF, see below:

Agency Addressed Memoradum No. 26 (2012-2013)

DFS-A1-2089 Statewide Vendor File Access Request Form

DFS-A1-2090 Statewide Vendor File Update Request Form

 

Vendor Payments

DFS requests that state agencies encourage vendors to participate in Direct Deposit. With Direct Deposit, a customer’s funds are available when the financial institution opens for business on the payment date.

Vendor Direct Deposit/EFT Form

 

Vendors may request a duplicate warrant, or initiate a forgery investigation, through the paying agency by completing one of the following forms.

Affidavit for Duplicate Warrant with Instructions (DFS-A1-408)

Affidavit Attesting to Forgery with Instructions (DFS-A1-409)

Affidavit Attesting to Payee's Non-Benefit From State Warrant (non-forgery) (DFS-A1-414)


Other Links:

Judgment Interest Rates

Vendors Home Page

Vendor Payment History

 

Outstanding Expense Warrants Greater than $500


Vendor Tax Reporting

The Internal Revenue Service requires the Department of Financial Services (DFS) to file a Form-1099 for vendors who receive certain types of payments from the State of Florida. DFS sends these forms to vendors by January 31 of each year. In order to report accurate information on the Form-1099, DFS is required to collect a Form W-9 from each vendor. Agencies are required to verify that a vendor has a Florida Substitute Form W-9 on file with DFS prior to conducting business with the vendor.

Agencies can use the FLAIR Information Warehouse to verify if a vendor has a Florida Substitute Form W-9 on file.

Agencies must complete Form 1099 Correction Request, DFS Form DFS-A1-2086, to request a correction to a State of Florida issued Form 1099. The Bureau of Vendor Relations will return all update requests not submitted on the Form 1099 Correction Request.

Useful Form W-9 information:

Agency Sample W9 Communication

FLAIR Information Warehouse

Form 1099 Correction Request

Frequently Asked Questions

Instructions For Completing An Online Substitute Form W-9

State Standard Object Codes for W-9 Edits

W9 Edit PowerPoint Presentation