Appropriations
1
Types of Budget
• State Agencies use three budget types:
▫ Operating
▫ Fixed Capital Outlay
▫ Non-Operating
• Operating and Fixed Capital Outlay budgets are
requested and funded in an appropriation year
through the same process.
• However, at the end of the fiscal year they are
treated differently for retaining unexpended
funds (see section on Carry Forward Process).
2
The Budget Development Cycle
(Operating Appropriations)
• July 15 -- Budget instructions for upcoming
fiscal year due to agencies [216.023(3), F.S.]
• September 30 -- Agencies submit their LongRange Program Plan (LRPP) - 5 year plan
(updated annually) [186.021 and 216.013, F.S.]
• October 15 -- State agencies and the judicial
branch submit the Legislative Budget Request
[216.023(1) and (2), F.S.]
3
The Budget Development Cycle
(Operating Appropriations)
• January/February -- At least 30 days prior to the scheduled annual
regular session, the Governor shall furnish each senator and
representative a copy of his or her recommended budget and
revenues [216.162, F.S.]
• January/February -- Not later than 14 days after the Governor
submits his recommended budget to the Legislature, the Executive
Office of the Governor shall submit to the legislative committees:
▫ a recommended appropriations bill
▫ economic impact statements
▫ appropriate staff analyses and supporting materials
▫ all legislation in bill form which will be necessary to fully
implement the Governor's recommendations
[216.164 and 216.166, F.S.]
4
The Budget Development Cycle
(Operating Appropriations)
• May -- Regular legislative session ends sixty days after
beginning [early March] date.
• May/June -- General Appropriations Act (Conference
Committee Report) is sent to Governor.
• May/June -- Governor reviews General Appropriations
Act and submits veto message within 7 or 15 days
(depending upon whether the act was received while the
Legislature was in session).
• July -- EOG posts the Original Approved Budget and
transmits to the Chief Financial Officer (CFO) [216.181,
F.S.] and notifies the CFO and agencies of the Annual
Release Plan [216.192(1), F.S.].
5
General Appropriations Act,
Page 296
Line No.
Service/BE
Source of
Appropriation
and Amount
Category Description
6
The Budget Execution Cycle
(Operating Appropriations)
• Agencies must ensure new account codes are set
up prior to the posting of the budget.
• GAA Elements (Program, Service/Budget Entity,
Appropriation categories, Fund) are passed to
the CFO for posting.
• The CFO posts all budgetary amounts into state
accounts through a batch file load process.
• Agencies who want tighter controls assist in
allocating the budget to a lower more detailed
fund identifier and/or internal budget indicator
combination.
7
Legislative Appropriations
System/Planning & Budgeting
Subsystem (LAS/PBS) and FLAIR
• For most LAS/PBS Appropriation Codes there is at least
one FLAIR Account Code. There are currently 38,597
active FLAIR Account Codes.
• On a monthly basis LAS/PBS and FLAIR exchange
Information:
• From LAS/PBS :
• Appropriations
• Releases
• Amendments
• To LAS/PBS
• Receipts
• Disbursements
8
LAS/PBS and FLAIR
• LAS/PBS Program Component
• EOG maintains in LAS/PBS a 10 digit code
used to group related activities or objectives
which can be logically considered an entity for
planning and budgeting purposes.
• FLAIR State Program
• In FLAIR the LAS/PBS Program Component
code is the first ten digits of the 16 digit State
Program Identifier (SPI). The last six digits of
the State Program Identifier can be titled by
State agencies but, once titled the code
becomes a State Standard. A SPI is carried on
every FLAIR transaction and is part of the
monthly detail provided to LAS/PBS.
9
Non-Operating Budget
• Non-operating budget defined in 216.181(12),
F.S. as disbursement authority for:
▫ Purchase of investments
▫ Refunds
▫ Payments to the US Treasury
▫ Transfers of funds specifically required in law
▫ Distributions of assets held by the state in a
trustee capacity
▫ Special expenses and other categories as
deemed necessary
10
Non-Operating Budget
• May/June - Agencies request non-operating
budget authority for the fiscal year beginning
July 1.
• June/July – The EOG posts the authorized
budget and release and transmits to the CFO for
posting to Central FLAIR.
11
Budgetary Amounts Maintained in
Central FLAIR
• Appropriation - Legal authorization to make
expenditures.
• Reserves – Appropriation may be placed in reserve due
to a deficit in availability of funds or until additional
information is provided or a set of conditions is met.
• Approved Budget- Budget available for expenditures
by an agency (appropriations less any reserve amount).
• Release – Control on the availability of budget for
expenditures (i.e. released 100% at beginning of fiscal
year, or released quarterly at 25% per quarter).
• All of these budgetary amounts are posted at the start of
the fiscal year by the CFO.
12
Current Year Releases
• No later than August 1, the EOG publishes a
release schedule, in accordance with section
216.192, F.S., for the Appropriations Act and
other appropriations.
• Prior to the release schedule, the Chief Financial
Officer may release up to 25 percent of the
original approved operating budget of each
agency and of the judicial branch (section
216.192,F.S.).
13
Departmental vs. Central FLAIR Budget
• Historically, the CFO does not require an
Agency to enter appropriations, releases,
amendments or allotments to Departmental
FLAIR in order to operate.
• In the 2009 Legislative Session, Chapter
215.985 F.S., was created listing specific
reporting requirements for transparency. This
included budgetary allotments from
Departmental FLAIR.
• Agencies are now required to post allotments in
Departmental FLAIR. However, they are not
required to “turn-on” budget checking.
14
Departmental vs. Central FLAIR Budget
• Central FLAIR maintains the official cash
and budget for the State.
• The available budget and cash checking
within Central FLAIR will prevent an agency
from expending public funds in excess of the
current balances.
• Some agencies perform reconciliations to
make sure their Departmental records are
aligned with Central FLAIR.
15
Budget
Amendments
16
Amendments
• Agencies may amend budgetary amounts
maintained for operating and non-operating
Appropriations, Reserve, Approved Budget, and or
Release during the fiscal year to:
▫ Transfer existing appropriations (216.292, F.S.)
▫ Request new appropriations (216.181,F.S.)
▫ Move budget from Reserve ( 216.192, F.S.)
▫ Request early or additional release (216.192, F.S.)
▫ Request new or changes to Non-Operating budget
(216.181, F.S.)
17
Amendments
Agency Transfers
• Section 216.292 (2) F.S., allows agency heads to
authorize the transfer of budget to increase or decrease
an operating category by 5 percent or $250,000 ,
whichever is greater.
▫ Transfers can be between categories within the same
budget entity and fund, or
▫ Between budget entities within identical categories and
fund
• These transfers are posted by the EOG and transmitted
for posting into Central FLAIR 3 working days after the
receipt of the request.
• These transfers will impact the budgetary amounts
maintained for Appropriation, Approved Budget, and
Release.
18
Amendments
Agency Transfers
• Section 216.292(2) allows agency heads to
authorize the transfer of funds between certain
operating categories within the same budgetary
program and fund without limit.
• These are posted by the EOG and transmitted to
Central FLAIR within 5 working days of the
receipt of the request.
• These transfers will impact the budgetary
amounts maintained for Appropriation,
Approved Budget, and Release.
19
Amendments
Agency Transfers
• 216.292(3 and 4) F.S., allows agencies to request the
transfer of funds between categories, budgetary
programs, and trust funds (excluding General Revenue)
outside of what is allowed under the agency head
authority.
• If the cumulative change to a fund is less than $1 million,
then the request is reviewed by the EOG and put on a 14
day consultation with the House and Senate.
• If more than $1 million, the request requires the
approval of the Legislative Budget Commission.
• After approval, the EOG posts and transmits to Central
FLAIR.
• These transfers will impact the budgetary amounts
maintained for Appropriation, Approved Budget, and
Release.
20
Amendments
New Appropriations
• 216.181 (11), F.S. allows for the amendment of budgets
when interim action is necessary
▫ Due to a set of conditions that were unforeseen at the time
the General Appropriations Act was adopted, or
▫ If additional grants or donations are received
• Depending upon the amount and the cumulative prior
changes to the trust fund, the request may require a 14
day consultation with House and Senate staff, or may
require approval by the Legislative Budget Commission.
• After approval, the EOG posts and transmits to Central
FLAIR.
• These amendments will impact the budgetary amounts
maintained for Appropriation, Approved Budget, and
Release, and may impact Reserve.
21
Amendments
Reserves
• Mandatory Reserve - Reductions of spending
authority placed on Appropriations to
resolve a projected deficit in a fund.
• Budgetary Reserve - Mechanism used to
withhold appropriations or a portion
thereof, until certain conditions are met.
Usually included in proviso language in the
GAA.
22
Amendments
Reserves
• 216.192(1), Agencies may request to establish budget
from reserve.
• Usually filed when a set of conditions has been met,
or additional information has been provided.
• After EOG review, placed on a 14 day consultation
with House and Senate.
• After approval, the EOG posts and transmits to
Central FLAIR.
• These amendments will impact the budgetary
amounts maintained for Approved Budget, Reserve,
and Release.
23
Amendments
Early or Additional Release
• Agencies may file budget amendments to amend
the release plan in 216.192.
• After EOG review, the request is placed on
consultation with the House and Senate for 3
working days.
• After approval, EOG posts and transmits to
Central FLAIR.
• These amendments will impact the budgetary
amounts maintained for Release.
24
Amendments
Non-Operating
• 216.181(12), F.S. – Agencies may submit budget
amendments to add new or increase existing nonoperating categories.
• Depending upon the n0n-operating category , the
amendment may be approved and immediately posted
by the EOG (service charge and refunds), or after review
by the EOG be placed on a 14 day consultation with the
House and Senate.
• After approval, the EOG posts and transmits to Central
FLAIR.
• These amendments will impact the budgetary amounts
maintained for Appropriation, Approved Budget, and
Release.
25
Amendments
Supplemental Appropriations
• Adjustments to accounts on the July 1 Appropriation
Ledger:
▫ Substantive legislation creating a new function may
include an appropriation amount not in the GAA. The
EOG has to add these amounts to the Appropriation
Ledger when the bill becomes law.
▫ Administered Funds – included as a lump sum in the
GAA and then divided among agencies, categories,
funds, as applicable.
• The EOG posts these amounts to the appropriation
ledger and transmits to Central FLAIR.
26
Amendments
Additional Appropriations
• Adding new accounts that were not on the
original July 1 Appropriation Ledger, such as:
▫
▫
▫
▫
New grants
Establishment of new agencies
Establishment of new budget entities
New categories for emergency response
27
Budget Process
Carried Forward
28
Carried Forward
• Section 216.301, F.S., requires agencies, by June 30, to
identify incurred obligations which have not been
disbursed.
• Incurred obligations may include services/or
commodities received but not yet paid (payables) - (Type
A) and services/or commodities ordered but not yet
received or paid (encumbrances) - (Type B).
• Carried Forward amounts cannot be used for any
obligation not originally identified at year end.
• Amounts are limited by the cash and investment
balances of a trust fund and the unexpended release
balance as of June 30.
29
Carried Forward
• Carried Forward allows an agency to use
unspent operating appropriations to pay for
identified transactions after the end of the fiscal
period.
• Applies to both Operating appropriations and
Fixed Capital Outlay appropriations (Certified
Forward).
30
Carried Forward Process
• DFS automatically marks all accounts payable
and encumbrance subsidiary records in FLAIR
that have an operating appropriation at year-end
as incurred obligations (marked with a “C”)
unless otherwise notified.
• The unexpended release balances are locked as
of June 30, and the balances are transferred to
EOG as amounts tentatively available for carried
forward.
31
Carried Forward Process
• To reserve carried forward appropriations,
agencies record items (payables and
encumbrances) through the end of July.
• No new records may be marked as incurred
obligations after the end of July.
• Agencies then disburse carry forward funds
associated with the subsidiary account (“C”
records) in the current year through the end of
September.
32
Carried Forward Process
• Agencies contact the DFS Help Desk to request the
electronic transmittal of data to the Executive Office
of the Governor (EOG) to complete the CF request
process by the end of July.
• Prior to an agency submitting its carried forward
request, it can schedule a process in Departmental
FLAIR to post many of the carried forward
budgetary entries. These include:
▫ Record CF appropriations and releases for
encumbrances and payables
▫ Record CF approved budget and allotments for
encumbrances
• The identified carried forward items are posted to
Central FLAIR as a separate line item.
33
Carried Forward Process
• At the end of July, a file is created in Central
FLAIR and transferred to LAS/PBS to report
incurred obligations.
• At the end of July, the EOG conducts a
technical review of incurred obligations and
posts reversions (difference between incurred
obligations and the unexpended release
balances) in the appropriations ledger
accordingly.
34
Carried Forward Process
• Unspent carried forward operating
appropriation categories revert on September
30.
• A file is created by Central FLAIR and
transferred to LAS/PBS to report the September
30 reversions.
35
Certified Forward, FCO
• Fixed Capital Outlay certified forward amounts
are based on a summary of unexpended balances
available to pay for project needs – contracts,
obligations and/or commitments.
• The agency can retain unexpended
appropriations balances throughout the life of
the project.
• As long as a project has obligations, the agency
can request to retain funds.
• FCO unexpended balances can cross multiple
fiscal years.
36
Certified Forward, FCO Process
• FCO appropriations are requested for certification via
Departmental FLAIR by August 1 each year.
• Agencies must record project information in
Departmental FLAIR as part of their certification
request.
• When the agency has completed entering the
information, they request a file be transmitted to the
EOG.
• Nineteen months (07/13 – 02/15) after original
appropriation, the unexpended balance of Fixed Capital
Outlay items, not committed by a formal agreement /
construction contract will revert. Education FCO
appropriations have 31 months before reversion.
37
The Available Balance File
38
State Accounts - Central FLAIR
• Available to each agency for inquiry only
• On-line auxiliary file with real time balances
• The Bureau of Financial Reporting can post
manual transactions to adjust the cash and
budget balances with proper approvals and
documentation
39
Available Balance File – Departmental
FLAIR
• Available balance checking is established in
the Expansion Option File by the Agency
• The Available Balance File tracks the
following Cash balances:
▫ Fund Cash
▫ Organization Cash
• And the following Budget balances:
▫ Fund Release
▫ Budget Allotment
Balances can be tracked to Contract, Grant, or
Project levels.
40
Available Balance File
Tracking vs. Control – Types of Balances
• Cash Tracking
 As low as Org, Contract, Grant, or Project
• Cash Control
 At a minimum – Fund
•
•

Budget Tracking
As low as Org, Contract, Grant, or Project
Budget Control
 At a minimum – 29 Digit Account Code
If an agency wants control at a lower level, they can
set up via the Expansion Option (EO) file.
41