Agencies are responsible for the recording of tangible personal property in the State’s financial systems and for the periodic review of property for inventory purposes. Agencies must also follow capitalization policies for property recorded in the State’s financial systems. Agencies may access the following links for reporting related references:

Capital Asset and Long-Term Debt Accounting Entries

Agencies seeking approval from the Chief Financial Officer to write-off missing, lost, or stolen property for financial reporting purposes may access the following link for property write-off requests template:

DFS-A1-1951 Property Write-Off Form

State agencies are required to submit payment requests to the Chief Financial Officer (CFO) no later than 20 days after receipt of the invoice and inspection and approval of the goods and/or services.

The CFO uses generally accepted auditing procedures for the sampling of payment requests. For policies and other guidance related to the audit of payments, see below:

Auditing Activity and Reports

Memorandums

Reference Guide for State Expenditures

State agencies are responsible for executing contractual services contracts, grant agreements and purchase orders that meet the established guidelines in Sections 215.971, 287.058, and 287.056, Florida Statutes.  The Bureau of Auditing will perform a review of the documents’ scope of work, deliverables and compliance requirements.  The audit results are provided to the agency to address any deficiencies noted during the review.

State agency contract and grant managers are responsible for certifying that services were satisfactorily received, and payment is due. Each contract and grant manager that is responsible for contracts or grants in excess of the Category Two threshold amount, as defined in Section 287.017, F.S., must attend training conducted by the Chief Financial Officer for accountability in contracts and grant management, as required by  Sections 287.057(15)(b), 215.971 (2)(a)1., Florida Statutes.

Each contract and grant manager that is responsible for contracts, or grants in excess of $100,000 annually must, in addition to the accountability in contracts and grant management training become a certified contract manager, as required by Sections 287.057(15)(c) and  215.971 2., Florida Statutes.

For policies and other guidance on contractual service and grant agreements, see below:

Contract Audit System (CAS) Agency User Guide

Contract Audit System (CAS)

Contract Summary Form

Florida Accountability Contract Tracking System (FACTS)

Training

The objective of the Data Management Project is to standardize and remove stale FLAIR data to provide valid and accurate information in the State’s Accounting system, therefore improving financial reporting and available data to the public. Completion of this project will enable system users and stakeholders to utilize uniform and clearly defined accounting information on a statewide basis. By managing agency data now, we can prepare for the future as the State transitions to a new accounting system, Florida PALM.

Data Management Workgroups

Quarterly Achievements

Revenue Standardization

Subsidiary and Information File Analysis

Master Balance File Cleanup

Payroll Deduction Code Standardization

Retirement Adjustment Initiative

Job Aids

The Chief Financial Officer is authorized under Section 17.20, Florida Statutes, to administer a statewide debt collection program. Access detailed information below.

Debt Collection Program

2022 Debt Collection Workshop PowerPoint

2021 Debt Collection Workshop PowerPoint

State agencies that utilize the debt collectors under the statewide contract should use the standard form for referring accounts. Agencies may access the form below.

Debt Collection Referral Form - DFS-A1-1829

State agencies are responsible for submitting an annual report by October 1 of each year, pursuant to Section 17.20(4), Florida Statutes. Access the report template below.

Annual Report of Claims for Collections Form

State agencies requesting to write-off accounts receivables deemed uncollectible for financial reporting purposes may access the form below.

Request for Accounts Receivable Write-Off Form

Florida Administration Services Meeting (FASM) is comprised of representatives from each state agency, whose common responsibilities include Human Resource (Personnel), Purchasing/Procurement, and Finance and Accounting. Each month, FASM members meet to discuss topics that effect all state agencies and to share best practices.

FASM information page

The Chief Financial Officer (CFO) prepares the state’s Annual Comprehensive Financial Report (ACFR) pursuant to Section 216.102, Florida Statutes, and in accordance with generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board. Statutes direct agencies to work with the CFO in completing the ACFR. Agencies may access the following links for financial reporting related references and required documents for submission.

Agency Representations - Attachment for Additional Information

Agency Representations - Federal Awards

Agency Representations - Financial Statements

Annual Comprehensive Financial Report Closing Schedule

Financial Reporting Workshop - Full Page Slides - June 2022

Funds List (as of 09-17-21)

FY 21-22 CEFP Rates

GASB 87 – Lease Implementation Training SFRS Slides

GASB 87 – User Interface Training 2022

Navigating the GASB 87 Date Fields

Morning GASB 87 – Lease Implementation Training

Afternoon GASB 87 – Lease Implementation Training

General Ledger Codes - Discretely Presented Component Units

General Ledger Codes - Governmental/Proprietary Funds

General Ledger Crosswalk - Fiduciary Funds

Implementation Schedule for the Governmental Accounting Standards Board (GASB)

Non-Escheat Funding Sources Verification Checklist

Statewide Financial Statements Guidance

Financial Statements Databases:

• Working Trial Balance (WTB)
• Form 3 Completeness
• Form 30

Consolidated Equipment Financing Program (CEFP)

To ensure state agencies are afforded the best interest rates and financing terms, the Chief Financial Officer (CFO) has established a master equipment financing agreement for consolidated financing of deferred payment, installment sale, or lease purchases with a financial institution, pursuant to Section 287.064, Florida Statutes. Agencies interested in participating in the Consolidated Equipment Financing Program (CEFP) may access the following links for the master equipment financing agreement and the CEFP application.

CEFP Application

Guaranteed Energy, Water & Wastewater Performance Savings Contracts

Section 489.145, Florida Statutes, provides guidelines related to investing in energy, water, wastewater efficiency, and conservation measures in agency facilities to reduce the amount of energy and water consumed and wastewater produced and produce immediate and long-term savings. State agencies are required to obtain approval from the Chief Financial Officer prior to entering into a guaranteed energy, water, and wastewater performance savings contract. Agencies may access the following link for submission requirements.

Guaranteed Energy, Water, and Wastewater Performance Savings Contract Checklist

Equipment Leases

Section 287.063, Florida Statutes, requires state agencies to obtain approval from the Chief Financial Officer prior to entering into a commodity contract that requires deferred payments and the payment of interest, including the lease of equipment. Agencies may access the following link for the submission requirements.

Application for Equipment Leases

Welcome to the Florida Accountability Contract Tracking System (FACTS), an online tool developed to make the government contracting process in Florida more transparent through the creation of a centralized, statewide contract reporting system. Through FACTS, the ability to track state contracts by government agencies and the public will foster greater accountability and transparency in government spending.

The 2010 Florida Legislature took steps to provide Floridians with greater visibility into how their government is doing business by passing the "Transparency Florida Act". As part of this initiative, the Department has created the FACTS. The system was rolled out to State Agencies for recording their active contracts on March 1, 2012. The system was completed on July 2, 2014 and contains images, financial information, and audit findings of all grant and contract documents, with a user-friendly query tool to provide users and the public with access to the information.

FACTS - Public View

FACTS Login Screen - State Agencies Only

FACTS Contract Summary Form - This link allows you to search for your contracts in FACTS and generate the Contract Summary Form populated with the agency's contract information on the website.

Manuals

FACTS Agency Point of Contacts Procedures

FACTS Agency User Account Procedures

FACTS Contract-Grant Disbursement Info Batch Upload File Format and FTP Transmission User Guide

FACTS Grant Award Agreement Agency FTP Batch Transmission User Guide

FACTS Image Batch File Format User Guide

MFMP FLID to UNSPSC Commodity Code Mapping

The Florida Accounting Information Resource (FLAIR) is a double entry, computer-based, general ledger accounting system, which is utilized to perform the State's accounting and financial management functions.

FLAIR Home Page

Training

The Florida Single Audit (FSAA) was established in 1998 to promote audit economies and efficiencies related to state financial assistance provided to non-state entities.

State agencies are required to evaluate the applicability of the FSAA to a state program for inclusion in the Catalog of State Financial Assistance (CSFA). Upon conclusion of each fiscal year, each state agency must review their State Projects in the CSFA and notify DFS of any additions, deletions or revisions necessary. Once a state program has been determined, the state agency is required to evaluate the applicability of the FSAA to non-state entities.

The following procedures establish the state audit and accountability requirements for state financial assistance provided to non-state entities:

Florida Single Audit Act

The Purchasing Card (P-Card) program is a collaborative effort among state agencies to streamline the purchasing process for small dollar transactions. Based on a set of statewide guidelines, each agency tailors the program to meet its needs. In addition, each agency has the responsibility to ensure proper accountability measures and controls are in place for its P-Card program.

Agency Purchasing Card

State agencies are required to authorize and approve all travel by travelers on official state business.

State Travel Forms:

Authorization to Incur Travel

Travel Advance Form

Travel Reimbursement Form

Useful Form W-9 information:

DFS-A1-2137 Form 1099 Representation Checklist

FLAIR Information Warehouse

Form 1099 Correction Request

State Standard Object Codes for W-9 Edits

Vendor Employee File Layout

FAQs

DFS-A4-2206 -  Information Warehouse Vendor Employee Table Access Request Form