jump to home menu jump to vertical menu jump to content jump to footer

DATE: March 24, 2000
TO: Agency Addressed (No. 11, 1999-00)
FROM: Douglas A. Darling, Director
Division of Accounting & Auditing
Office of Comptroller
SUBJECT: Implementation of New General Appropriations Bill Format

It is expected the General Appropriations Bill for Fiscal Year 2000-2001 will be in a restructured format. The restructured format will utilize the budget entity code to reflect the major program service areas of the state budget. Traditional appropriation categories such as salaries and benefits, other personal services, expenses, and operating capital outlay will still be used for the specific line item appropriations within the Bill.

A copy of the proposed House of Representatives General Appropriations Bill may be obtained at the following site index: http://www.leg.state.fl.us/session/house.html

A copy of the proposed Senate General Appropriations Bill may be obtained at the following site index: http://www.leg.state.fl.us/session/senate.html

New budget entity codes have been established to accommodate the restructured General Appropriations Bill format. The existing 29 digit FLAIR (Florida Accounting Information Resource) account codes will not be used for Fiscal Year 2000-2001 since the budget entity code is an integral part of the account code. New 29 digit FLAIR account codes will need to be established for the new fiscal year. In addition, it is our understanding that the appropriations contained within the Fiscal Year 2000-2001 General Appropriations Bill will be based upon a restructured format for program components (state program code). Consequently, the departmental accounting FLAIR code structure will need to be updated effective July 1, 2000.

The Legislative Appropriations Committees have communicated to the Comptroller's Office the desired results of the new General Appropriations Bill format. The Comptroller's Office, the Governor's Office of Policy and Budget (OPB), and the Auditor General's Office have assigned resources to work with the state agencies and the other FFMIS subsystems to facilitate the FLAIR account code changes while ensuring compliance with legislative intent.

The Legislative Appropriations Committees have communicated to the Comptroller's Office the desired results of the new General Appropriations Bill format. The Comptroller's Office, the Governor's Office of Policy and Budget (OPB), and the Auditor General's Office have assigned resources to work with the state agencies and the other FFMIS subsystems to facilitate the FLAIR account code changes while ensuring compliance with legislative intent.

A web address has been established to facilitate communication and provide a calendar of activities, announcements, and deadlines pertinent to the implementation of the new account codes. The address may be obtained through the site index on the Comptroller's web page at www.dbf.state.fl.us and scrolling down to FLAIR or direct using www.dbf.state.fl.us/dishelpdesk/index.html. The paragraphs below are numbered to facilitate communications. The narrative under the topic headings is arranged by date.

ESTABLISH ACCOUNT CODES

1. By 3/31/00 FLAIR will provide a work file for each Operating Level Organization (OLO) for the 29 digit FLAIR account codes (expenditure and revenue) that reflect the new year budget entity code structure or a copy of the LAS/PBS and Account Description file records. These files will be provided in a choice of media and formats. For personal computers, we plan to provide either a text file or Excel spreadsheet format by a 3.5" diskette or email media. If requested, we will provide a cartridge file for mainframe use. The work file will expand all of the existing active 29 digit FLAIR account codes to the new budget entity code structure. The cash controls will remain at the existing level for the new 29 digit account codes. The work file will be sent via 3.5" diskette in Excel spreadsheet format to the agency FLAIR contacts for account code conversion unless the FLAIR account code conversion coordinator (Patti Calhoun) is notified that a different medium, format, or recipient is desired. Patti's email address is Pcalhoun@mail.dbf.state.fl.us. Her fax number is 410-9386, Suncom 210-9386. Her phone number is 410-9388, Suncom 210-9388.

2. By 4/14/00 each agency will have updated the work file for any necessary changes. Agencies do not need to add or update any titles on this file. The work file will be turned into the Bureau of Accounting for review and approval. The Bureau of Accounting will establish a staggered schedule for each state agency to turn in their work file.

3. By 4/28/00 the Bureau of Accounting will have completed the review of each of the agency work files. The work files will be uploaded to the central accounting account description file. At this time the account code descriptions will be updated for the new titles effective 7/1/00.

4. State agencies will be able to begin work on updating the departmental accounting FLAIR code structure (organization codes, expansion options, versions and the like) as soon as the new 29 digit FLAIR accounts have been approved and uploaded to the central accounting account description file. FLAIR will provide, on request, a work file and will accept batch uploads for the changes to the departmental accounting FLAIR code structure.

5. By 6/1/00 each state agency will need to have completed their proposed account code structure for FLAIR and the Cooperative Personnel Employment Subsystem (COPES).

6. By 6/1/00 each state agency will be required to provide copies of updated cross walks that show the links between the old account code structure and the new account code structure to the Florida Financial Management Information System (FFMIS) account code coordinator (Martin Young), FLAIR, COPES, LAS/PBS, and any other interested stakeholders. This is needed to assist in numerous processes such as journal transfers, prior year warrant cancellations and 12-month warrant voids.

7. By 6/15/00 the new account code structures established by the state agencies will be reviewed by a consortium. The consortium will consist of staff from the Department of Banking and Finance, the Office of the Auditor General, the Office of Policy and Budget, the Legislative Appropriations Committees, and the FFMIS Coordinating Council to ensure compliance with legislative intent.

8. By 6/15/00 state agencies that receive revenues from billing other state agencies for goods or services utilizing the JT-2 process will be required to provide the FLAIR account code conversion coordinator (Patti Calhoun) a list of the new 29 digit revenue account code and its description. FLAIR will publicize the list of these revenue accounts on the DBF web site and through other media.

9. Beginning 7/1/00 the State Treasury will begin using the new 29 digit account codes provided by the state agencies for new deposits and debit memos/charge backs. The State Treasury will communicate with agencies by a separate memo. The Comptroller recommends that the State Treasury reject pending deposits in the old format if not posted by the close of the 6/30/00 window.

CERTIFICATIONS FORWARD

10. The tentative and final certifications forward amounts will utilize the old account code structure for operations and for most fixed capital outlay. For non one-time fixed capital outlay projects such as the DOT Work Program the final certifications forward amounts will be approved by OPB in the new account code structure if requested by the agency. Active fixed capital outlay projects that have a fiscal year indicator prior to FY 2000-2001 will be converted to the new account code structure prior to the beginning of FY 2003-2004.

11. The Comptroller will request the Legislature and the Governor to support the immediate implementation of the Business Case Study recommendation regarding the certifications forward process.

Business Case Study Recommendation BPR-37: Eliminate the detailed certified forward process for operations appropriations

This can be accomplished by carrying forward automatically the prior year obligations on June 30 and allowing agencies to process these obligations through September 30. All moneys not expended by September 30 revert to the applicable fund source and are available for appropriation in the current fiscal year. An exception process would have to be developed between OPB and agencies for certain items that need to be carried forward beyond the September 30 reversion date. It is recommended that this process last approximately 2 weeks beginning on or about September 15. Those obligation items that will truly impact an agency's current year funding if they are not allowed to be carried forward beyond that date, should be itemized at the detail level. Those items that are not carried beyond September 30 will be paid by the agency out of the subsequent year's funding. All operating items not disbursed within 6 months of the end of the fiscal year will need to be funded from the subsequent year's appropriation and any unexpended moneys will revert to the applicable fund sources at that time. Florida Statutes, Chapter 216.301: Appropriations; Undisbursed Balances will have to be modified to move the date for certification from August 1 to October 1. The OPB will also need to develop a different policy for this process to accommodate the change.

PAYROLL AND COPES

12. To provide sufficient time to update the COPES system with the new accounting codes, the payroll schedule for June and July has been modified. A revised schedule for all payrolls from 6/19/00 through 7/21/00 is as follows:

Two Class C payrolls will replace the Class C payroll of July 7, 2000 (warrant date July 13, 2000).

Class C 1 Run date June 23, 2000 (warrant date June 29, 2000)
Class C 2 Run date July 17, 2000 (warrant date July 21, 2000)

The supplemental payroll scheduled for July 5, 2000 (warrant date July 11, 2000) will be rescheduled to June 27, 2000 (warrant date June 30, 2000). In order to allow time for EFT cancellations, the rescheduled supplemental has to be processed on June 27th.

All other payrolls for June and July will remain as scheduled.

13. All payrolls run on or after 7/1/00 will utilize the new 29 digit account code structure. The Bureau of State Payrolls and COPES will develop system edits to detect and prevent the use of the old 29 digit account code structure for payroll payment purposes. Payroll expenditures for the prior fiscal year will be recharged through journal transfers to the certification forward accounts. Agency COPES and FLAIR organization codes, in some cases, will have funding sources with multiple budget entities, program components and or funds. The current state payroll system and COPES can not handle positions with multiple funding sources. Agencies will have to assign a single 29 digit FLAIR account number to each position and recharge expenditures as appropriate to the other account codes.

14. COPES will utilize a crosswalk to update the FLAIR and COPES account codes necessary for payroll payment purposes. No turnaround documents will be generated.

15. FLAIR will provide COPES a table of valid 29 digit account codes for payroll processing purposes. The table will be built based on the account codes submitted with a payroll indicator set to Y on the file described in number 2 above.

16. FLAIR and COPES will jointly develop a contingency plan to ensure that state employees will be paid in July notwithstanding the FY 2000-2001 account code conversion.

17. By 7/7/00 each state agency with Criminal Justice Incentive Pay (CJIP) will provide the Bureau of State Payrolls (BOSP) with a cross-walk for the account codes used for these payments. The BOSP will make the conversions to the CJIP master file prior to the CJIP submission date of 7/13/00.

AGENCY CODE CONVERSION PLANS

18. Each state agency will assign a contact person to coordinate and oversee the account code changes to FLAIR by 3/31/00.

19. Each state agency will develop a work plan that addresses the activities, the due dates, and the individuals assigned for the account code conversion. The work plan will include a segment for COPES, FLAIR, LAS/PBS, and agency internal systems (if appropriate). By 4/3/00 the work plan will be submitted to the FFMIS account code conversion coordinator (Martin Young). Martin's email address is Myoung@mail.dbf.state.fl.us. His fax number is 410-9934, Suncom 210-9934. His phone number is 410-9415, Suncom 210-9415.

20. Each state agency will provide written progress reports on their work plan accomplishments to the FFMIS account code conversion coordinator. The progress reports should include an estimate of the amount of staff overtime and/or compensatory time required to implement the agency account code conversion plans.

21. The FLAIR agency contacts for the code conversion activities will meet weekly beginning with the week of 4/3/00. During the month of May and June the FLAIR agency contacts will meet at least weekly but may meet more often as necessary.

FLAIR SYSTEM

22. FLAIR will provide downloads of the expansion option and/or expansion set files for each agency on request. These files will be in Text File format on tape or 3.5" diskette. To facilitate the updating of expansion options using the new departmental accounting FLAIR code structure, FLAIR will accept batch uploads for additions and/or changes to these files. FLAIR will also provide a facility for the pre-editing of these files prior to the actual upload date. Each agency will need to request the download files and schedule any pre-edit or upload runs through the FLAIR help desk. Tape downloads and uploads are already available. Diskette downloads and uploads will be available by 3/31/00 and a pre-edit process will be available by 4/28/00.

23. FLAIR will not provide a systems solution to convert master file balances from the old accounts to the new accounts.

24. FLAIR will not provide a systems solution to convert the ownership fund correlation table for property records.

25. FLAIR will not provide a systems solution to convert the Purchasing Card and Invoice Tracking (EDI) authorization files.

26. FLAIR will not provide a systems solution for prior fiscal year warrant cancellations, 12 month old warrant voids. FLAIR will record these items in the old 29 digit account codes. State agencies will be requested within 60 days to process accounting transactions to properly record these amounts in the appropriate new 29 digit account code.

27. FLAIR will not provide a systems solution for the contract to account code correlation table.

28. FLAIR will not provide a systems solution for the project to account code correlation table.

29. The Comptroller's Data Center will make the appropriate arrangements to ensure there is adequate disk storage space to accommodate the additional new account codes. In addition, the Comptroller's Data Center will make the appropriate arrangements to ensure there is minimal degradation of response time for online input and for running reports resulting from the account code conversion.

30. FLAIR will review its systems to identify and update any programs containing hard coded account codes.

31. State agencies need to review and update their FLAIR reports and agency internal systems that utilize FLAIR account codes.

32. In addition, in order to fulfill the requirements of the Florida Single Audit Act, state agencies will be required to update a new recipient type field in all existing federal grant records effective 07/01/00.

33. FLAIR will extend its normal operating hours to allow state agencies additional system access for the additional workload associated with the account code conversion project, the close-out of FY 1999-2000 and the start-up of FY 2000-2001. Effective 3/20/00, the extended hours will be from 7:00 AM to 7:00 PM EST. These hours may need to be modified before or after peak processing nights.

Questions regarding the information contained in this memo should be directed to the contact persons identified in number 1 and 19 or the FLAIR Helpdesk at 410-9340, Suncom 210-9340.


Return to Agency Addressed Memoranda Index