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Division Director

Christina Smith

Assistant Director

Rick Sweet


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

(850) 413-5510
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April 19, 2001

COMPTROLLER'S MEMORANDUM NO. 01 (2000-2001)

SUBJECT: REQUIRED USE OF A STATE PROGRAM CODE ON ALL REVENUE TRANSACTIONS


Effective May 1, 2001, all revenues (those transactions that affect general ledger code 6XXXX) must carry, at a minimum, a state standard (10-digit) state program code. This requirement is a result of implementation of Governmental Accounting Standards Board (GASB) Statement 34, Basic Financial Statements – and Management's Discussion and Analysis – for State and Local Governments.

GASB Statement 34 must be implemented by the State of Florida for the fiscal year ending June 30, 2002. This statement requires that all governmental activities report revenues and expenditures on the entity-wide statement of activities at a minimum by function. For the State of Florida the state program code is equivalent to GASB's definition of a function. In the past several transaction codes have allowed revenues to be entered into FLAIR without carrying a state program code. Effective May 1, 2001, an edit will be added that will require a state program code for entries that affect general ledger code 6XXXX. The new state program code edit in FLAIR for revenues will affect the following transaction codes:

10 General Accounting
11 Master File LTD Adjustment
30 Direct Deposit Receipts
31 Clearing Fund Receipts
33 Direct Deposit Receivables Receipts
34 Clearing Fund Receivables Receipts
49 Revenue Refunds
90 Accounts Receivable
91 Memo Accounts Receivable
96 JT Receipts
97 JT Receivables Receipts

If you have any questions or need additional information, please contact the FLAIR Help Desk or contact Molly Merry, Bureau of Accounting at 410-9358, SUNCOM 210-9358, or e-mail at mcmerry@mail.dbf.state.fl.us.