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May 24, 1985

COMPTROLLER'S MEMORANDUM NO. 14 (1984-85)

SUBJECT: CENTRAL ACCOUNTING SYSTEM CODE CHANGES


Attached is a list of transaction codes that will be used in the Central Accounting System effective July 1, 1985. These codes are system generated and will appear on the monthly revenue and appropriations ledgers.

All reports from the Central Accounting System after July 1 will also carry an 11-digit statewide document number which is system generated and will replace the current Comptroller's voucher number. This number will be carried in agency SAMAS and Central Accounting to facilitate monthly reconciliations. All inquiries into the Central Accounting System after July 1, 1985, must carry the statewide document number.

As stated in Comptroller Memorandum No. 6 dated January 16, 1985, the 8 - and 10 - digit FDA codes currently being used by State Accounts and Voucher Audit will be replaced on July 1, 1985, with the 29-digit SAMAS account code. If you have any questions, please contact the Bureau of Accounting at 410-9951, Suncom 210-9951

DISBURSEMENTS
10 Warrant Disbursements - To record an expenditure for goods or services by a State Comptroller's warrant
             Decrease Unexpended Release Balance
             Increase Warrant Disbursement
        Cash transaction generated will:
             Decrease Cash Balance
             Increase Warrant Disbursement
 
11 Revenue Refund - Money refunded due to an over collection of taxes or fees
             Decrease Unexpended Release Balance
             Increase Warrant Disbursement
        Cash transaction generated will:
             Decrease Cash Balance
             Increase Warrant Disbursements
 
13 Current Warrant Cancellation - To record a cancellation of a warrant disbursed in the current fiscal year
             Increase Unexpended Release Balance
             Decrease Warrant Disbursements
        Cash transaction generated will:
             Increase Cash Balance
             Decrease Warrant Disbursements
 
20 Journal Redistribution - Transfer Disbursement - To record a transfer of disbursement from one account to another. A     Transaction Code 21 will always appear on the same document
             Decrease Unexpended Release Balance
             Increase Journal Disbursements
        Cash transaction generated will:
             Decrease Cash Balance
             Increase Journal Disbursements
 
21 Journal Redistribution - Transfer Receipt - To record the receiving side of a redistribution of disbursement. A Transaction Code     20 will always appear on the same document
             Increase Unexpended Release Balance
             Decrease Journal Disbursements
        Cash transaction generated will:
             Increase Cash Balance
             Decrease Journal Disbursements
 
25 Journal Advice - To record a journal disbursement for payment of goods or services received (may be between two agencies). A     Transaction Code 45 will always appear on the same document
             Decrease Unexpended Release Balance
             Increase Journal Disbursements
        Cash transaction generated will:
             Decrease Cash Balance
             Increase Journal Disbursements
 
29 Non-Operating Transfer - To record a non-operating journal transfer of cash. Will be used with Transaction 49
             Decrease Unexpended Release Balance
             Increase Transfer Disbursements
        Cash transaction generated will:
             Decrease Cash Balance
             Increase Transfer Disbursements

EXPENDITURE REFUNDS
31 Expenditure Refund/Receipt - To record the receipt of cash in the receiving fund
             Increase Treasurer's Receipts in a Revenue Account
        Cash transaction generated will:
             Increase Cash Balance
             Increase Treasurer's Receipts
 
38 Expenditure Refund/Adjustment Journal Receipts - To record the movement of the refund from the revenue of the fund
             Decrease Journal Receipts
 
39 Expenditure Refund/Refund Disbursement - To record the refund in the disbursement account and restore release
             Increase Unexpended Release Balance
             Decrease Journal Disbursements
        Cash transaction generated will:
             Decrease Journal Disbursements

RECEIPTS
40 Treasurer's Receipt - To record a cash deposit in the State Treasury
             Increase Treasurer's Receipt
        Cash transaction generated will:
             Increase Cash Balance
             Increase Treasurer's Receipt
 
45 Journal Advice Receipt - To record an operating receipt by journal transfer of cash (may be between two agencies). Will always      appear on the same document as Transaction Code 25
             Increase Journal Receipts
        Cash transaction generated will:
             Increase Cash Balance
             Increase Journal Receipts
 
47 Prior Year Cancellations - To record the cancellation of warrants processed and dated in the previous fiscal year
             Increase Prior Cancellations
        Cash transaction generated will:
             Increase Cash Balance
             Increase Prior Cancellations
 
48 12-Month Cancellation - To record the cancellation of a State warrant issued and not cashed within 12 months
             Increase Prior Cancellation
        Cash transaction generated will:
             Increase Cash Balance
             Increase Prior Cancellation
 
49 Non-Operating Transfer Receipts - To record a non-operating journal transfer of cash. Receiving side of Transaction 29
             Increase Transfer Receipts
        Cash transaction generated will:
             Increase Cash Balance
             Increase Transfer Receipts

BUDGETARY
50 General Appropriations Act - To record the amount appropriated by law at the beginning of each fiscal year
             Increase General Appropriations Act
 
51 Supplemental Appropriation - To record appropriations authorized by the Governor's special proclamations, special acts, or other      legislation or executive orders not appearing in the General Appropriations Act
             Increase Supplemental Appropriation
 
52 Additional Appropriation - To record additional appropriations which are established by the authorization of the Executive Office      of the Governor (EOG) but do not appear in the General Appropriations Act
             Increase Additional Appropriation
 
59 Release - To record release of funds available for disbursement by an agency and approved by EOG
             Increase Release
             Increase Unexpended Release Balance
 
60 EOG Transfer - To record transfers of appropriation into or from one account to another, issue side (see TR 65)
             Decrease Transfer Appropriation
 
61 IBI Transfer - To record the issue side of allocation of release from the control level within the same fund and account code
             Decrease Unexpended Release Balance
             Decrease Release
 
62 Agency Transfer - To record a transfer of appropriation from one budget entity account to another within the same appropriation      category, or from one appropriation category account to another within the same budget entity. The transfer must not exceed 5%      pursuant to Section 216.292(2), Florida Statutes, and the State fund type must be the same. Issue side (see TR 67)
             Decrease Agency Transfers
 
63 Agency Transfer/Release - To record a transfer of appropriation and release from one budget entity account to another within the      same appropriation category, or from one appropriation category amount to another within the same budget entity. The transfer      must not exceed 5% pursuant to Section 216.292(2), Florida Statutes, and the State fund type must be the same. Issue side (see      TR 68)
             Decrease Agency Transfers
             Decrease Unexpended Release
             Decrease Release
 
65 EOG Transfer - To record receiving side of Transaction 60 - Transfer of Appropriation
             Increase Transfer Appropriation
 
66 IBI Transfer - To record receiving side of Transaction 61 - Allocation of release within the same fund and account code
             Increase Unexpended Release Balance
             Increase Release
 
67 Agency Transfer - To record a transfer of appropriation from one budget entity account to another within the same appropriation      category, or from one appropriation category account to another within the same budget entity. The transfer must not exceed 5%      pursuant to Section 216.292(2), Florida Statutes, and the State fund type must be the same. Receiving side of Transaction 62
             Increase Agency Transfers
 
68 Agency Transfer/Release - To record a transfer of appropriation and release from one budget entity account to another within the      same appropriation category, or from one appropriation category account to another within the same budget entity. The transfer      must not exceed 5% pursuant to Section 216.292(2), Florida Statutes, and the State fund type must be the same. Receiving side of      Transaction 63
             Increase Agency Transfers
             Increase Unexpended Release
             Increase Release
 
70 Reserves - To record reserves or unreleased appropriations
             Increase Reserves
 
71 Restorations - To record the reverting of a 12-month restoration of a State warrant issued and not cashed within 12 months
             Increase Unexpended Release Balance
             Increase Release
             Increase Cancellations/Appropriation
 
73 Mandatory Reserves - To record a mandatory reserve as determined by EOG
             Increase Mandatory Reserve
 
90 Certification Forward Appropriation - To record obligation carried forward from one fiscal year to the next
             Increase Certification Forward Appropriation
 
91 Certification Forward Release - To record release of certification forward appropriation as determined by EOG
             Increase Unexpended Release Balance
             Increase Certified Forward Release
             Increase Release
 
92 7/1 or 4/1 Reversion - To record unspent and not obligated released appropriation which reverted to the fund that was appropriated      as of 7/1 or 4/1 in the case of Capital Projects
             Increase 7/1 - 4/1 Reversion
             Decrease Release
             Decrease Unexpended Release Balance
 
93 12/31 Certification Forward Reversion - To record unspent released appropriation as of 12/31 and reverted to General Revenue      Unallocated
             Increase 12/31 Certification Forward Reversion
             Decrease Release
             Decrease Unexpended Release Balance