Transparency Glossary

Act

A bill that has passed both houses of the legislature.

Additional Appropriation

A Budget Amendment generated by the Executive Office of the Governor (EOG). The transaction will increase Additional Appropriation.

Agency

An agency Includes any official, officer, commission, board, authority, council, committee, or department of the executive branch of state government. For purposes of this website the judicial and legislative branches are also included as agencies.

Agency Format

The operating budget displayed by programs and services within an agency as appropriated in the General Appropriations Act and other substantive legislation.

Agency Funds

Funds identified by government holding monies on a custodial basis for a private party (individual, organization or government); GAAFR fund code of “74”. Aid to Local Governments Appropriations made to local units of government having responsibility for services to the public, for which the unit receives either a state warrant or commodities purchased directly by the state.

Allotment

A further breakdown of an appropriation. Allotments are created and maintained by agencies to manage their budget and spending at an organizational level.

Amendment Amount (AMEND AMOUNT, AMENDED AMOUNT)

This is the amount of the change being recorded to a contract, grant, or project.

Amendment Date

This is the date of the change being recorded to a contract or grant.

Amendment Number

Agency-assigned sequential number which identifies a change to a contract, grant, or project.

Amendment Status

Agency-assigned field denoting the current stage of a contract or grant at the time of a change.

Amortization

The periodic (monthly) expense allocation of the cost of an intangible asset over its useful life.

Amount (AMT / AMOUNT)

The monetary value of a transaction.

Appropriation

A legal authorization to make expenditures for specific purposes within the amounts authorized by law through the General Appropriations Act or other subsequent legislation.

Appropriation Category

Line-item of funding in the General Appropriations Act which represents a major expenditure classification of the budget entity. Within budget entities, these categories may include: salaries and benefits, other personal services (OCO), expenses, aid to local governments, food products, lump sum, special categories, financial assistance payments, qualified expenditures, pensions and benefits, claims bills and relief acts, data processing services, fixed capital outlay (FCO), and grants and aids to local governments and non-state entities (FCO).

Approved Budget

The approved plan of operation consistent with the General Appropriations Act and other substantive legislation or appropriations approved through the interim budget amendment process.

Authorized Positions

The positions included in an approved budget.

Balance Sheet

A financial statement that shows the financial position of an agency at a particular date including assets, liabilities and fund balance.

Budget

The totality of appropriations measures passed by the legislature. The detailed spending plan submitted by the Governor to the legislature which recommends monetary allocations for each of the departments of the state for the next fiscal year is also known as a “budget.” Using recommendations from the Governor and individual departments, each house prepares its own version of the budget.

Budget Entity

A unit or function which reflects the organization to which funds are specifically appropriated in the General Appropriations Act. A budget entity can be a department, division, program, or service.

Central Accounting

Used by the Department of Financial Services to process and maintain records. (Checkbook for the State).

Check

A negotiable written order directing a bank to pay money for goods or services as instructed, a bank draft Chief Financial Officer (CFO) – In January, 2003, the Office of the State Comptroller and the Departments of Banking and Finance and the Treasury were abolished and the new public official responsible for the duties of the former State Comptroller and the State Treasurer became the Chief Financial Officer. The Chief Financial Officer is also the agency head for the Department of Financial Services.

Chief Financial Officer (CFO)

The CFO of the State of Florida has the responsibility of “settling and approving accounts against the state and keeping all state funds and securities.

Comprehensive Annual Financial Report (CAFR)

Contains the state’s audited financial statements along with other financial and statistical information and is prepared in conformity with Generally Accepted Accounting Principles as prescribed by the Governmental Accounting Standards Board.

Comptroller

The chief managerial accountant of an agency or government entity.

Constitution

The written instrument embodying the fundamental principles of the state which establishes power and duties of the government and guarantees certain rights to the people.

Continuing Appropriation (Carry Forward)

An appropriation automatically renewed without further legislative action, period after period, until altered or revoked by the Legislature.

Contract (CNTRT / CONTRACT)

A code to identify a particular Contract within an agency. Contract Allotment Level Default (CTALD) - Specifies the organizational level at which the Available Balance record for Contract Allotments is built and checked during Available Balance Checking.

Contract Allotment Level Indicator (CTALI)

Specifies the Organizational Level at which the Available Balance record for Contract Allotments is built and checked during Available Balance Checking.

Contract Available Balance Indicator (CONTRACT ABI)

Designates which balances are to be checked during the Contract Available Balance checking process.

Contract Codes

Title codes dealing with Contracts and Consists of record types EA – EK.

Contract Document Number

An identifying code assigned by the contracting agency.

Contract Evaluation (CNTRT EVAL)

Agency codes denoting quality of services performed.

Contract Manager ID (CNTRT MGR ID)

Identifies the manager of the contract

Contract Status

Agency assigned field to denote the current stage of a Contract.

Contract Type

Agency assigned field which denotes the type of Contract.

Contract Year (CY)

An agency assigned code that corresponds to the ending fiscal year of the Contract.

Contractor Vendor ID Number

Identifies those vendors that are contractors for a project.

Contractor FY End

The ending date of the contractor’s fiscal year end.

Contractor’s Name

The name of the company/agency receiving the contract.

Cost

Exchange price associated with a transaction at the point of recognition

Credit Memorandum

The written form issued by a vendor to an agency that a credit has been posted to the agency’s account, a credit memo.

Date Advertised

Date agency advertised for bids on contract.

Date Awarded

Date contract was given.

Date Executed

The date that the contractor starts work on the project.

Date Let

Date the agency let bids out (after advertising); let out specifications of contract.

Date Received (DT-REC)

Used in conjunction with Certified Forwards to specify the date the goods or services were received.

Debits

Indicates an asset or expense transaction.

Disbursements

The payment of expenditures.

Disbursement Date

Refers only to Revolving Fund Disbursements, and is the date the disbursement was originally made.

Disbursements Year-To-Date (DISBURSEMENTS YTD)

The total dollar amount of disbursements recorded 07/01 to date requested.

Electronic Funds Transfer (EFT)

Making payment to a vendor electronically into the vendor’s bank eliminating the need for a paper warrant.

Encumbrance or Expenditure

A legal obligation to disburse an appropriation. When a purchase order is written to purchase a desk it becomes an encumbrance, when the desk is received it becomes expenditure.

Encumbrance Date (EN-DT)

Displayed on the 6S (Encumbrance Subsidiary) as the date the encumbrance was originally established.

Ending Date (END DATE)

The ending date for an Expansion Option record, contracts and grants.

Enterprise Funds

Used to account for activities in which goods or services are provided to the public for a fee that is the principal source of revenue for the fund.

Equity

The residual interest in the assets of an agency that remains after deducting its liabilities.

Estimated Completion Date (EC-DT)

The target date for completion of a construction job.

Estimated Revenue

The amount estimated to be available to finance expenditures after the budget period.

Established Positions

Authorized positions which have been classified in the state personnel systems (Peoples First or the State Board of Education). This is a function of the agency.

Excess Positions

Additional positions that an agency has obtained approval, to exceed the number of positions fixed by the legislature. These positions are in excess of the number fixed or authorized by the legislature (in the GAA or supplemental appropriations).

Expenditure

The creation or incurring of a legal obligation to disburse money.

Expenditure Type (IOE)

The Florida Constitution requires the appropriations bill to be separated by Itemization of Expenditures (IOE). Summary reports reflecting the IOE are located after the last section of the GAA. The list below provides the IOE’s currently is used:

• State Operations
• Aid to Local Goverments and Non-profit organiztions - operations
• Payment of Pensions, Benefits and Claims
• Pass Through of State and Federal Funds to Local Governments
• Medicaid and Temporary Relief to Needy Familes
• Transfer to Other Entities
• State Capital Outlay – Department of Management Services managed
• State Capital Outlay – Agency managed
• State Capital Outlay – Department of Transportation Work Program
• State Capital Outlay – Public Education Capital Outlay
• Aid to Local Government and Non-profit Organizations – Capital Outlay
• Debt Service

Expense

The appropriation category used to fund the usual, ordinary, and incidental expenditures, including such items as commodities, supplies of a consumable nature, current obligations, and fixed charges, and excluding expenditures classified as operating capital outlay.

Federal Dollars

The amount of money from the federal government for a particular contract.

Fiduciary Funds

Defined as “assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units or funds”.

Filled Positions

The positions which are currently occupied.

Fiscal Year

The period used for budgeting and accounting. In Florida state government, this is the period from July 1 of one calendar year to June 30 of the next calendar year.

Fixed Capital Outlay (FCO)

The appropriation category used to fund real property (land, buildings including appurtenances, fixtures and equipment, structures, etc.), including additions, replacements, major repairs, and renovations to real property which materially extend its useful life or materially improve or change it functional use, and including furniture and equipment necessary to furnish and operate a new or improved facility.

Fixed Positions

The total number of positions appropriated by the Legislature.

FLAIR

The acronym used for the Florida Accounting Information Resource Subsystem. The statewide accounting system is owned and maintained by the Department of Financial Services. The Transparency Florida website uses data provided from FLAIR for disbursement, object, and vendor information.

FLAIR Organization

The organizational structure of an agency used in the Departmental Florida Accounting Information Resource system (FLAIR).

Florida Constitution

The document that outlines the basic framework of Florida’s system of government. Revised in 1968 and subsequently amended.

Funding Source

• Identifies the funding source for each appropriation category as state funds/non-match, state funds/match, federal funds, or transfer/recipients of federal funds.
• State funds/non-match - identifies issues funded with non-federal revenue sources.
• State funds/match - identifies appropriations which are used to match federal funds.
• Federal funds - identifies issues funded by actual federal receipt.
• Transfer/recipients of federal funds – identifies issues funded by federal funds which were received by one agency and transferred to another.

FTE

Full Time Equivalent

Fund

See Fund Type, General Revenue and Trust Funds

Fund Type

Identifies whether an appropriation is being funded from General Revenue or from a Trust Fund. Currently the fund types are General Revenue and Trust Funds.

GAAP (Generally Accepted Accounting Principles)

Defined as uniform minimum standard and guidelines for financial accounting and reporting

General Appropriations Act (GAA)

• The annual appropriations act authorizes the vast majority of budget for a fiscal year.
• The GAA is commonly referred to as “The Budget” or “The Bill”.
• The structure of the GAA is hierarchical. The broadest level of the hierarchy is the first 7 sections of the budget. These are constitutionally delineated and contain departments of like missions. The sections of the budget are educational enhancement trust fund items; education (all other funds); human services; criminal justice and corrections; natural resources environment, growth management, and transportation; general government; and judicial branch. The next level is the department or agency level. The next structural level is a program which is a set of services and activities.
• Budget entities (services) comprise the next level of structure in the budget. Budget entities are statutorily synonymous with services delivered within an agency. A budget entity will have one or more line items of appropriation.
• The next component of the budget is the appropriation category. An appropriation category is a limitation on spending from a fund for a specific purpose, such as salaries and benefits, or expenses or fixed capital outlay. Each line item or specific appropriation in Florida’s budget consists of an appropriation category and at least one fund. Annual Salary Rate is another component of the budget which is related to the Salaries and Benefits appropriation category. Annual salary rate is the monetary compensation authorized to be paid to a position on an annualized basis, not including moneys authorized for benefits associated with the position.
• The base components of the budget, the lowest level in the hierarchy, are the funds authorized by statute and thus appropriated. The General Revenue Fund consists of moneys from a variety of sources and is expended pursuant to appropriation. Trust funds consist of moneys received by the state under law or under trust agreement that are segregated for a purpose authorized by law. Trust Funds are also expended pursuant to appropriation.
• The budget also includes proviso language which qualifies or restricts a specific appropriation. Proviso language is often used to further allocate line item funds to specific purposes or projects.
• The structure exists in the Legislative Appropriations System/ Planning & Budgeting Subsystem (LAS/PBS).

General Revenue

State revenues that are undesignated as to purpose and can be appropriated by the Legislature for any government purpose (usually state, but may be shared with local governments). Revenues that are designated for a specific purpose usually have a specific trust fund from which they are then appropriated in trust funds.

Grant (GRANT)

A code to identify a particular Grant within an agency. Any valid Grant Code on the agency’s Title File is acceptable input.

Grant Matching

The percentage of grantor participation designated by the funding agency

Grant Year (GY)

An agency assigned code that corresponds to the ending fiscal year of the grant

Invoice

The bill provided by a vendor to an agency for items/services are purchased;

Legislature, The Florida

Florida’s bicameral legislature, composed of the 40-member Senate and the 120-member House of Representatives. Each house is the sole judge of the qualifications and elections of its members and has the power to choose its own officers and establish its own rules of procedure. Either house may initiate legislation on any subject. Senators serve 4-year, staggered terms and representatives serve 2-year terms. No legislator may seek reelection "if, by the end of the current term of office, the person will have served . . . in that office for eight consecutive years." See section 4 of Article VI of the State Constitution.

Legislative Appropriations System (LAS)

Part of the Executive Office of the Governor, manages the appropriations process.

Liability

Refers to an agency’s obligations and is the amount the agency owes.

Line Item

The line item is a specific number that identifies each appropriation within the General Appropriations Act. The line item number is determined by the budget entity and appropriation category and may contain one or many funds. Typically, the line items are generated from the Governor’s Recommendations, if a number is missing (for example there’s a line item 4 and the next number is 6) this denotes that an appropriation recommended by the Governor was not picked up in the GAA. If there is an alpha after the line item number this denotes that the GAA contains an appropriation that was not recommended by the Governor.

Local Funds

Used to account for funds (resources) held outside the State Treasury.

Long Term Liability

Debt of an agency that falls due more than one year ahead, or are paid out of non-current assets.

My Florida Market Place (MFMP)

Department of Management Service's way of managing purchasing functions.

Object

The object identifies the type of service, material, or other charge received or rendered.

Operating Budget

The approved plan of operation consistent with the General Appropriations Act and other substantive legislation or appropriations approved through the interim budget amendment process. The operating budget includes appropriation categories for Salaries and Benefits, Other Personal Services, Expenses, Aid to Local Government, Operating Capital Outlay, Food Products, Special Categories, Financial Assistance Payments, Data Processing Services, Pensions and Benefits, Claims Bills and Relief Acts, Fixed Capital Outlay, and Grants and Aids to Local Governments and Nonstate Entities. Lump sum appropriations and qualified expenditure categories appropriated in the General Appropriations Act must be transferred to traditional categories through the interim budget amendment process. Compare to Operational which does not include Fixed Capital Outlay and Grants and Aids to Local Governments and Nonstate Entities – Fixed Capital Outlay.

Operating Capital Outlay

The appropriation category used to purchase equipment, fixtures, and other tangible personal property of a nonconsumable and nonexpendable nature.

Operational

Operational budgets include all appropriations except those made for Fixed Capital Outlay items. Compare to Operating which does include Fixed Capital Outlay and Grants and Aids to Local Governments and Nonstate Entities – Fixed Capital Outlay.

Original Approved Budget

The approved plan of operation of an agency or the judicial branch consistent with the General Appropriations Act or special appropriations acts.

Oversight

Analysis of how the agencies of the executive department go about the performance of their duties is an important responsibility of committees.

Program Area

The Program Area is similar to the Bill Section in that they both contain departments with like missions. The difference between Bill Section and Program Area is that Education (Bill Sections 1 and 2) are combined when presented in the Program Area charts and calculations.

Property

Equipment, fixtures, and other tangible personal property of a non-consumable and non-expendable nature, the value or cost of which is $1,000 or more and the normal expected life of which is one year or more; and hard bound books that are circulated to students or the general public, the value or cost of which is $25 or more; and hard bound books, the value or cost is $250 or more.” Agencies are required to maintain adequate property records for these property items.

Proprietary Funds

Accounts for a government’s business type activities.

Public Review Period, Constitutional (72-hour rule)

A 72-hour public-review period required by section 18(d) of Article III of the State Constitution before final passage of general appropriations bills. Section 1(e) of Article VII requires a 72-hour period after third reading before the final passage of a bill increasing state revenues.

Qualified Expenditure

The appropriations category used to fund specific activities and projects which must be transferred to one of more appropriation categories for expenditure upon recommendation by the Governor or Chief Justice, as appropriate, and subject to approval by the Legislative Budget Commission.

Receipts

Monies that have been collected

Receipts Year-To-Date (RECEIPTS YTD)

The total dollar amount of Receipts recorded July 1 to date requested.

Receive Date (RCV-DT)

The date goods or services were received. This is the key to Payables.

Revenue

Increase to assets as a result of collecting fees, taxes, providing services or a decrease to a liability.

Settlement Date

The initial date of the Contract.

Special Category

The appropriation category used to fund amounts appropriated for a specific need or classification of expenditures.

State Matching

The percentage of state participation required as a condition of the funding agency

Total Appropriations (TOTAL APPR)

The sum of the Appropriations Act, Supplemental Appropriations, Additional Appropriation, Certified Forward Cancellation Appropriations, Transfer Appropriations, and Agency Transfers.

Trust Fund

A special state account(s) established by the Legislature to fund specific programs or services. Trust fund expenditures are pursuant to appropriations by the Legislature.

Vendor

A vendor is a business, person, or entity that is receiving payment from the state by warrant, Electronic Funds Transfer (EFT) or transfer.

Vendor Identification Number or Vendor Number (VENDOR ID)

Identifies individual or firm the organization makes payments to or receives payments from.

Vendor Indicator

An alphabetic character that precedes the Regular Vendor number and identifies if the number is one of the following:

• F = FEID Number
• S = Social Security Number
• N = Non Standard Number

Vendor Name

The formal name or title of the vendor which corresponds to the Vendor Identification.

Veto

Objection by the Governor to an act passed by the legislature, which objection kills the act unless it is reenacted later by a two-thirds vote of both houses.

Veto, Line item

Power of the Governor to selectively veto items in a general appropriations act or any specific appropriation in a substantive act containing an appropriation. See section 18(b) of Article III of the State Constitution for restrictions on the Governor’s use of this power.

Veto override

Action by the legislature to set aside the Governor’s objections to an act. It takes two-thirds of the members voting in each house to override a veto.

Warrant

An official certificate, or legal security, authorizing a vendor to receive consideration (money).