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

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