BPS13: Level 2 Standardized
Business Process Models –
Version 1.0
Department of Financial Services
Date:
11/25/2015
Revision:
Version 5.0
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Table of Contents
1.
Introduction ......................................................................................................................... 3
2.
Approach ............................................................................................................................ 3
3.
2.1
Background.................................................................................................................. 4
2.2
Purpose ....................................................................................................................... 4
2.3
Scope .......................................................................................................................... 4
2.4
Impacted Parties .......................................................................................................... 9
2.5
Positioning ..................................................................................................................10
2.6
Business Process/Best Practice Opportunities............................................................11
Level 2 Business Process Model .......................................................................................14
1.0
Accounts Receivable and Billing to Receipt (ARB) ......................................................14
2.0
Asset Acquisition to Disposal (A2D) ............................................................................34
3.0
Budget Preparation to Reversion (BUD) .....................................................................52
4.0
Cash Inflow to Outflow (CSH) .....................................................................................86
5.0
Grant Application to Closeout (GAC) ..........................................................................94
6.0
Payroll Hire to Separation (PAY) ...............................................................................127
7.0
Procurement to Payment (P2P) ................................................................................137
8.0
Project Development to Closeout (PJT) ....................................................................193
9.0
Record to Report (R2R) ............................................................................................216
10.0
Treasury Management (TRM) ...................................................................................248
4.
Definitions ........................................................................................................................292
5.
References/Citations ........................................................................................................305
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BPS13: Level 2 Standardized Business
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1. Introduction
The 2013 General Appropriations Act (GAA) made funds available for the State of Florida (the
State) to procure services to conduct a study to recommend either remediation or replacement
of the State’s accounting subsystems. The study concluded that replacement of the Florida
Accounting Information Resource System (FLAIR) and Cash Management System (CMS),
which are both subsystems according to Section 215.94(3), F.S. with a comprehensive and
robust Enterprise Resource Planning System (ERP) would be the best option for the State’s
current and future accounting needs.
The first phase of the implementation strategy includes Business Process Standardization
(BPS). The BPS analysis consists of two major efforts, Level 1 and Level 2.
The Level 1 analysis was completed at the end of 2014 to produce business process designs
along with supporting information identifying key business events, Accounting Events, and
internal Control Points across multiple business Process Areas ranging from Budget to
Accounts Payable, Revenue Cycle Management and Reporting needs.
The Level 2 analysis used the Level 1 analysis as the foundation in designing the business
processes to a greater level of detail including all of the above as well as defining Integration
Points with statewide administrative systems, agency-specific business systems, and other
third-party systems. The Level 2 Business Process Model also identifies examples of roles and
responsibilities for Process Areas, subprocesses, approvals, and internal activities.
This document is the BPS Level 2 Standardized Business Process Model which contains the
combination of BPS Level 2 Process Flow diagrams with updated BPS Process Model
Narratives to provide a comprehensive and detailed set of State Business Process definitions.
This document will be used to produce, finalize, and provide context to ERP business
requirements for a subsequent acquisition and implementation of Florida PALM.
This document will also serve as an important source when the State communicates with
potential solution providers and internally with state agencies to explain what is needed, what is
expected, and how business processes will change with the adoption of Florida PALM.
2. Approach
The approach used to develop the Level 2 analysis and results was inclusive and collaborative.
The Florida PALM project team worked with peers from a wide variety of state agencies to
incorporate numerous suggestions for improved business processes.
The work included research, Process Model analysis, multi-agency working groups for each of
the major business Process Areas, peer-to-peer reviews, and statewide workshops used to
share the analysis and generate feedback.
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2.1
Background
Section 215.93 Florida Statutes (F.S.) establishes the Florida Financial Management
Information System (FFMIS) for the State to provide necessary information for the effective
operation of state government and specifies that it comprises five major subsystems:
accounting, budgeting, cash management, human resources, and procurement. In 2013, the
Department of Financial Services (DFS) began efforts to evaluate the options and best
approach for replacing FLAIR and CMS. Several approaches were explored pursuant to
legislative provision.
DFS conducted the FLAIR Study in 2013 to evaluate the State’s financial management systems
and recommend either a replacement or enhancement of those systems. The FLAIR Study
recommended the State of Florida should implement a new “Commercial off the Shelf”
Enterprise Resource Planning (ERP) system to replace the FLAIR and CMS subsystems.
Additionally, business process standardization was identified as a key activity to execute in
advance of the implementation in order to facilitate and enhance the ERP vendor/system
integrator selection process.
2.2
Purpose
The purpose of the Level 2 Standardized Business Process Model is to formally document and
communicate the State’s proposed future financial management processes. The Level 2
Process Model provides a detailed view of the financial management processes and an
explanation of the process steps. This Level 2 Process Model has been used as a foundation
for the creation of Florida PALM software business requirements. Both the Level 2 Process
Model and the Florida PALM business requirements will be used as part of the procurement
process when the State begins to select a software and systems integrator (SSI). These
documents will then be leveraged throughout the evaluation process as the State considers
proposals for solutions and services to implement.
2.3
Scope
The scope of the work executed to produce the Level 2 Standardized Business Process Model
included:
1. Review and assessment of Level 1 analysis;
2. Standardization of Level 2 templates and levels of detail of the financial management
processes;
3. The Florida PALM BPS Project Team draft analysis of Process Flow diagrams and
narrative details including inventory of Accounting Events, Control Points, Integration
Points, Reporting needs, and identification of Roles and Responsibilities in process
execution;
4. Collaborative working groups convened with participants from multiple state agencies
who will execute the business processes to be implemented with Florida PALM;
5. Standardization of Level 2 Process Flow diagrams;
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6. Standardization of process step definitions, symbols, and end to end cross-referencing
within Florida PALM ERP processes, across Process Areas, and with external
systems/entities.
7. Interactive statewide workshops conducted to present the Level 2 Standardized
Business Process Model in order to gather feedback and additional improvement
suggestions via detailed questionnaires.
The Level 2 Standardized Business Process Models were created by using the Level 1 Process
Models as a foundation to begin building more detailed Process Flows that describe specific
steps, conditional flows, and roles. DFS and the EY BPS Team worked collaboratively to create
draft Level 2 Process Models by incorporating innovative techniques with the specific needs of
the State of Florida. After the BPS Team (DFS and the EY BPS Team) completed the draft
Process Models of all ten Process Areas, these were presented at a series of workgroups with
agency Subject Matter Experts (SMEs).
All pertinent feedback from the workgroups was integrated into the Process Models to create
the final drafts that were presented to all state agencies in open forum workshops. The
workshops provided visibility into all Process Areas and the proposed future financial processes
to be standardized statewide.
At the conclusion of the workshops, feedback was gathered from agencies and incorporated
into the updated Level 2 Process Models. The BPS Team then conducted a review with project
sponsors to gather additional direction and incorporated recommended changes.
Consistent with the State’s previous work and organization, the financial management
processes were grouped into ten Process Areas.
Number Process
Area Code
1
ARB
Process Area Name
Description
Accounts Receivable and
Billing to Receipt
2
A2D
Asset Acquisition to
Disposal
3
BUD
Budget Preparation to
Reversion
4
CSH
Cash Inflow to Outflow
5
GAC
Grant Application to
Closeout
The process used to account for
amounts owed to the State and any
amounts received by the State
including the process of using Florida
PALM to facilitate customer accounts
and billing.
The process used to account for and
record, depreciate, and report on
assets.
The process used by state agencies to
prepare budget requests and manage
budgets after appropriations have
been established.
The process used to account for and
control cash by recording to the State
Cash Control subsidiary ledger.
The process used to apply for, receive,
account for, control, and report on
grants.
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Number Process
Area Code
6
PAY
Process Area Name
Description
Payroll Hire to Separation
7
P2P
Procurement to Payment
8
PJT
Project Development to
Closeout
9
R2R
Record to Report
10
TRM
Treasury Management
The process used to interface FLAIR
Payroll Component with Florida PALM
to deliver payments generated by the
payroll cycle.
The process used to create and issue
payments drawn on the State
Treasury, delivering payments, and
includes the process used to authorize
and account for employee travel and
the process used to record and
account for State contracts.
The process used to receive, account
for, control, and report on State
projects.
The process used to account for and
control all transactions and accounting
activity made to the State General
Ledger and all subsidiary ledgers
within Florida PALM.
The process used to verify bank
activity reconciliation of accounts,
tracking deposits and disbursements
issued. Treasury Management is
responsible for safeguarding the
financial assets until they are needed
to cover payments.
For each Process Area, the Level 2 Standardized Business Process Model is divided into 13
sections:
1. General Information – provides context for the reader.
2. Authors and Contributors – the names of the authors and any significant contributors
who provided input during the Level 2 creation process.
3. Scope – a brief description of what is covered in the document.
4. Assumptions – includes references to facts/information and considerations impacting
the standard Process Model for the applicable Process Area.
5. Standardized Process Area Overview – provides an overall Process Area description
and Process Flow steps. This section also explains how a certain Process Area
integrates with other Process Areas.
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6. Process Area Details – identifies a process step, provides a description of a specific
step in the process, and references to any laws, rules, or policies associated with the
process step.
7. Integration – provides a description of how the Process Area integrates with Florida
PALM and other key agency business systems. Integration points are identified in the
narratives using the letters “IP” with a designated reference number. The format is “IP”
with a sequential identification number (IP 1). Integration Points are identified on the
Process Flow diagrams using the following symbol:
Int Pt
The Level 2 Business Process Standardization Process Flow diagrams include
Integration Points with systems and entities outside of the Florida PALM system and, in
some cases, other process activities that will occur outside of Florida PALM. Gray
shading is used in the Process Flow diagrams to indicate when the activity represented
by the step is occurring outside of Florida PALM. In the case of Integration Points, if the
data transmitted via the Integration Point is generated by the external system/entity for
upload to Florida PALM, the step is shaded gray. If the data is generated by Florida
PALM for transmission to the external system/entity the step is not shaded and appears
white.
Int Pt
Int Pt
8. Control Point – a step in a business process at which a control can be applied to
prevent, eliminate, or reduce a risk factor to an acceptable level. Control Points in
general are minimally required elements/steps that must be in place in a business
process in order for the business process to complete successfully. These Control
Points drive and constrain the execution of activities in the business process, which tell
you what should be achieved in the business process.
A Control Point (CP) can be a step in the process that needs to occur to complete
execution of the business process (e.g., workflows, approvals). A Control Point can also
be one that is executed independent of the business process (e.g., post-audit). Control
Points that are part of the business process execution are illustrated within the
respective Process Flow diagrams while Control Points that are independent of business
process execution are illustrated near the relevant business process steps in the
Process Flow diagrams. The numbering of Control Points in flow will reflect the
sequencing in relation to other steps in the process. The numbering of Control Points
outside of the flow will be independent.
Control Points are identified in the narratives using the letters “CP” with a designated
reference number. The format is “CP” and then a sequential identification number (AE
1).
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Control Points are indicated on the Level 2 Process Flow diagrams using the following
symbol. The description of the Control Points can be found in the narrative section of the
specific Process Area in the respective Step Description.
Cntrl
Pt
9. Reporting – reflects a list of reports needed for the Process Area. A description of the
report is provided along with:
 The frequency or trigger for producing the report, which may be On-Demand,
Periodic and/or Annual
 Report classification which can be management, operational or transparency
 The audience for whom the report is intended
 Reference to any laws, rules or policies associated with the report
Reports are identified in the narratives using the letter “R” with a designated reference
number. The format is “R” and then a sequential identification number (R 1). Reports are
identified on the Process Flow diagrams using the following symbol:
Report
10. Accounting Events – An Accounting Event is a transaction or change recognized on
the financial statements of an organization or accounting entity. Accounting Events can
be driven by business events or the need for accounting adjustments. A business event
occurs when transactions such as purchasing, payments, or revenue receipts are
processed. An accounting adjustment occurs when changes in an organization’s or
accounting entity’s accounting records, such as adjusting an account on the financial
statements.
An Accounting Event occurs as a single financial transaction or multiple financial
transactions, which are processed and are posted to the subsidiary ledgers and the
General Ledger (i.e., provides the effect on the ledgers). Accounting Events show when
and where they occur within a process in order to facilitate moving the execution of the
business process forward to completion.
Accounting Events are identified in the narratives using the letters “AE” with a
designated reference number. The format is “AE” and then a sequential identification
number (AE 1).
Accounting Events are indicated on the Level 2 Process Flow diagrams using the
following symbol. The description of the subsidiary ledgers and General Ledger entries
for an Accounting Event can be found in the narrative section of the specific Process
Area in the respective process step description.
Acct’g
Event
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11. Key Performance Indicators/Measures – describes quantifiable and meaningful
performance measures that support the Process Area.
12. Future Enhancements – reflects needs or desired functionality that would make steps
in the Process Area more efficient.
13. Standard Business Process Flows – contains the Visio diagram depicting the
standardized business processes for each Process Area.
2.4
Impacted Parties
Agency management, state leaders, all system users (accounting and operational staff), and the
citizens of Florida will all be impacted by the proposed future financial management processes
described in the Level 2 Standardized Business Process Model. Overall, these parties will be
affected by the significant changes in the normal processing of transactions, but some parties
will see a more visible impact. For example, the use of system edits when processing
transactions will result in fewer errors and replace some manual reconciliation procedures.
As part of the development of Level 2 analysis, the BPS Team hosted a kick-off meeting for all
state agencies to gain an understanding of the work to be accomplished and their opportunities
to participate.
During the development of Level 2 analysis, specific agencies were identified for workgroup
participation. The BPS Team convened multiple rounds of agency workgroups for each Process
Area totaling 32 workgroups attended by 143 participants. During these sessions, subject matter
experts from multiple state agencies participated and contributed to the process designs to drive
consensus on best practices for the State of Florida.
After the Level 2 analysis was drafted, the BPS Team organized eight statewide Florida PALM
workshops. These sessions were open to all state agencies and included a presentation of the
Level 2 analysis, distribution of the Level 2 draft documents, and distribution of the BPS Process
Evaluation Questionnaires to be used by agencies to provide feedback to the BPS Team. There
were 236 attendees at these workshops and the BPS Team received 158 responses to Process
Evaluation Questionnaires. The responses were used to adjust Level 2 drafts wherever
appropriate.
The State’s approach focuses on consistency in the way transactions are processed, recorded,
and reported. This will positively impact state leaders’ ability to see the larger financial picture
for the State of Florida. The four key changes are as follows:
One System: The implementation of the new ERP system will replace the functionality of two
current subsystems, FLAIR and CMS. In addition, there will no longer be a Central and a
Departmental accounting system, which requires reconciliation or duplicate entry. Instead, all
transactions and accounting will occur within one system.
New Technology Platform: Along with the new ERP system, there will be a new technology
platform utilized to implement and support the new ERP system. This new technology will affect
both the back end framework needed for the system as well as the front end user interface.
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Enhanced Functionality: The technology enhancements that have occurred since FLAIR and
CMS were implemented have been significant and the increased functionality will be very clear
within the new system. One example is the tight integration between modules allowing for ease
of information transmission and utilization. Much of the enhanced functionality will be visible to
end users and enable them to complete their work more efficiently and with greater
effectiveness.
Robust Reporting: The standard reporting functionality will give greater insight in the State’s
financial position as well as greater detail about the activities driving the information within the
reports. Advanced custom reporting and querying capability will allow users to drill down in great
detail to pull out information around business events or transactions. Enterprise Performance
Management (EPM) will be an important part of the enterprise-wide data repository and
decision-enabling toolset in Florida PALM. This decision support system will contain every
accounting-related transaction posted in Florida PALM as well as the data from the additional
agency business systems, and the calculation and statistical tools for modeling, forecasting, and
scenario building.
2.5
Positioning
Business process standardization is a key initial activity in preparation for implementing a
statewide financial management system. Business process analysis and standardization
facilitates the development of a comprehensive set of business requirements for use in the
procurement process of the new financial management system.
As stated in Section 1.4 of the FLAIR Study, “A capable, flexible and reliable financial
management system is a must for an enterprise the size of Florida.” The finalized Level 2
Processes Model captures and communicates process activities in detail for the key financial
processes performed by state agencies and serves as a foundation for future business process
designs to be adopted across the Enterprise with the implementation of Florida PALM.
The Level 2 Process Model illustrates and describes in detail not only the major activities
required to execute State financial processes but also emphasizes the points in each process
where Accounting Events occur and internal controls are effected both as part of automatic
processing and independently. The Level 2 details provide clear and validated design details
that inform and correspond to the business requirements.
The combination of clear and coherent Process Flow diagrams with expanded descriptions and
other key details presented in narrative form will serve the State in its selection and
implementation of Florida PALM and in the subsequent transition of business processes from
legacy systems to the ERP.
While detailed and specific, the BPS Level 2 Process Model has drawn on industry business
standards and affords the State the opportunity for design choice to make as the Florida PALM
project proceeds to learn about new and innovative solutions offered in the marketplace.
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2.6
Business Process/Best Practice Opportunities
Business process standardization is a practice to create operational efficiencies and reduce
enterprise-wide system costs. General and specific Process Area industry business standards
were considered throughout the validation and documentation of the Level 2 Standard Business
Process Model and are documented in the results of business process standardization
activities.
Examples of such industry standards include:
 Adoption of automated workflow and paperless transactional processing;
 Automation of internal controls utilizing system edits and user security roles afforded in
an ERP system;
 Elimination of duplicate data entry and reducing risk of errors;
 Providing a single source of “truth” for financial information; and
 Automation of transactions will eliminate current reconciliation manual processes.
Inclusion of best practices in the Level 2 Process Model is facilitated by the level of detail
included in each Process Area. While, step by step dynamics are illustrated and explained in the
Process Flow diagrams and their respective narrative sections, the business requirements
derived from the Level 2 analysis articulate best practices to an even greater level of detail by
specifying required functionality both system-wide as well as in specific business Process Area
as needed.
Business process standardization activities involved in the production of the Level 2 Standard
Business Process Model included assembling diverse business workgroups to review the Level
1 analysis and contribute to the Level 2 standardization efforts. Workgroups were helpful in
identifying key process components such as Accounting Events, Control Points, Integration
Points, and reports.
The use of swim lanes in all Level 2 Process Flow diagrams helps to clearly delineate roles and
responsibilities typically required to execute a process in a standard and controlled manner. The
BPS Process Model recognizes that roles may differ from agency to agency based on internal
operations and resource levels. The swim lanes address the typical segregation of duties.
Individual roles will be managed by the assignment of security profiles that best fit each agency
and provide internal controls.
The Level 2 Standard Business Process Model includes best practices and innovations that are
practical and feasible given the broad scope and diversity of business to be included in the
implementation of Florida PALM. Some examples of best practices within specific process areas
are listed below.
(1)
Accounts Receivable and Billing to Receipt:



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Control/consistency of customer information entered
Automated system rules and workflow approvals
Enhance Accounts Receivable via dynamic analytics/reporting capability
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(2)
Asset Acquisition to Disposal:

(3)
Budget Preparation to Reversion:

(4)










Control/Consistency for timely transactions for each accounting period
(Month-End Close and Year-End-Close)
Automated Protocols/Rules and workflow Approvals
Enhanced General Ledger/Chart of Accounts (GL/COA) Structure
Maintenance
Enhanced Report preparation options
Capability to improve preparation process of the CAFR
Treasury Management:

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Integration with the AR and Billing module to automate revenue cycle
management
Integration with the Assets module to automate booking assets to the ledger
Record to Report – (General Ledger):

(9)
Automated controls to ensure vendor information is validated before
processing of payments
Scheduling of vendor payments for future dates
Online Travel Requests and Travel Advance Requests
Automated protocols/rules and workflow approvals
Payment requests received from FLAIR Payroll Component are processed
accurately/completely/timely within the Procurement to Payment Process
Area
Project Development to Closeout:

(8)
Automated CFDA grant close-out process
Workflow/automated protocols/rules applied within an agency to qualitycontrol grant applications
Automated CMIA-compliant AR billing cycle for grants
Procurement to Payment – (Accounts Payable):

(7)
Enhanced Fund Cash Balance Performance for forecasting
Enhanced Trust Fund Interest Earnings Performance for reporting
Grant Application to Closeout:


(6)
Adopt financial forecasting (including robust personnel cost forecasting) a
standard General Ledger, transaction budget management, and control
Cash Inflow to Outflow:


(5)
Automated protocols/rules and workflow to control the acquisition,
maintenance, and disposal of assets
Cash positioning dashboard to provide real-time information for monitoring
cash in bank accounts
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

Enhanced capability for recording and monitoring investment activity
Enhanced capability for recording of Revolving Fund transactions within the
system
As mentioned above, the Level 2 Business Process Model identifies specific points in each
process where Accounting Events and internal Control Points occur in each business process
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Accounts Receivable and Billing to Receipt (ARB)
3. Level 2 Business Process Model
1.0
Accounts Receivable and Billing to Receipt (ARB)
1.1
General Information
Process Area
Process Flows
As of
1.2
ARB – Accounts Receivable and Billing to Receipt
1. ARB – Create Customer and Create AR and Billing
2. ARB – Aging and Collections
3. ARB – Receipt /Deposit
4. ARB – AR Being Closed
09/14/2015
Authors and Contributors
Authors
Contributors
1.3
Tanner Collins, BPS Team
Robert Bolton, EY Process Lead
Elizabeth Chao, EY Process Analyst
Department of Agriculture and Consumer Services
Department of Business and Professional Regulation
Department of Financial Services
Department of Health
Department of Juvenile Justice
Department of Law Enforcement
Department of Legal Affairs
Department of Revenue
Scope
This document depicts the Level 2 detailed proposed business process design for the Accounts
Receivable and Billing to Receipt Process Area, which is defined in the following four key
subprocesses:
1. Create Customer and Create AR and Billing
2. Aging and Collections
3. Receipt/Deposit
4. AR Being Closed
1.4
Assumptions



All agencies with receivables will record receivable information into the new system
All agencies with customers will record customer detail information into the new system
Grant billings will be processed through this Process Area
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Accounts Receivable and Billing to Receipt (ARB)





1.5
Interagency billings will be processed through this Process Area
Customers will be maintained at a statewide level with a unique customer number
There will be customer subaccounts to link to agency specific activities
Customer records can be marked as confidential
Edit/Exception reports can be run at all process activities to show any errors
Standardized Process Area Overview
This process starts when an agency provides a customer with services and/or goods for which
the State is owed payment or when the customer incurs an obligation to the agency. Based on
statutory provisions and agency procedures, the customer billing information will be recorded
and the receivable owed the State will be accrued on the State’s ledgers. If the billing
information is not recorded; the funds received are directly recorded as a receipt without specific
customer information and deposited in the Receipt/Deposit process. Billing functionality will be
available for agencies that choose to utilize the Florida PALM billing process. In some cases
where a customer pays at the time of service, agencies may choose to record customer
information. Florida PALM will offer the agencies the ability to track customer details without
creating an account receivable. Amounts paid by customers in either case will be posted as
receipts. Receipts associated to the customer accounts receivable will post to credit payments
against the outstanding receivables.
Aging analysis for open accounts receivables will be generated by the agencies to monitor
collections of the outstanding accounts. If a customer does not remit timely payment, any
applicable overdue charges will need to be added to the account and a notification or second
billing may need to be generated and sent to the customer.
If the customer has not paid within a time period established by the agency and the receivable is
deemed to be delinquent, the system will determine if the account is eligible for payment offset
within the P2P Process Area. The factors for determining the eligibility for offset is a policy issue
and will be managed within the system.
All accounts will be sent to agency’s collection agent for collection unless the agency has an
exemption or the account is eligible for payment offset. If the collection agent collects on the
account, the deposit will be handled through the Receipt/Deposit process and the customer
record and receivable balance will be updated.
If the accounts are no longer legally collectible (e.g., Bankruptcy, Deceased, Statute of
limitations has expired) or fail to be collected at the collection agency, they will be eligible for
write-off. The agency will submit the request for write-off within the Florida PALM system. DFS
will have the ability to review all supporting documentation for the write-off request within Florida
PALM. If the request is approved, the agency will make the adjustment to the account record
and it will be written-off for financial statement purposes.
Some receivables, such as renewal notices, fees, permits, or licenses are a choice for the
customer to pay. If the customer chooses not to renew a permit or license, Florida PALM will
have the ability for the agency to adjust the unpaid receivable without performing a write-off.
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Accounts Receivable and Billing to Receipt (ARB)
In certain circumstances, agencies may incur unearned revenue (e.g., advances, reserves,
security deposits). This information will be captured and tracked at the customer level within the
ARB sub-ledger, and accounted for at the agency level within the General Ledger. This process
will allow for the agency to keep a detailed record of all unearned revenue in the event that a
refund is necessary.
1.6
Process Area Details
The table below describes each step in the ARB process envisioned functionality. This process
consists of four subprocesses:
1. Create Customer and Create AR and Billing
2. Aging and Collections
3. Receipt/Deposit
4. AR Being Closed
The process step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different parties. Each swim lane is titled with a role, either agency-based or
enterprise-based, and in some cases are representative of an external party. It is important to
note that the swim lane roles may be different between the agencies.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process.
Process Flow Page 1 of 4: ARB – Create Customer and Create AR and Billing
Swim
Agency – Receivable Program Staff: agency program level staff responsible
Lanes –
for receivables
Definition
Agency – F&A Staff: agency level finance and accounting role
Process
Step ID
ARB 1.1
ARB 1.2
Page 16 of 306
Process
Name
Good or
Service
Provided or
Obligation to
State
Recognized
Capture/
Record
Customer
Billing
Information
Description of Process
 The action of goods or services being
provided or an obligation being incurred
will initiate the billing process for the
agency
 Once the obligation is incurred, the
agency will capture and record the
customer billing information. This
information can be entered directly into
Florida PALM, brought in from an
agency business system, or populated
from another Process Area
Governing Laws
and Policies
 Agency
Specific
Authority
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Step ID
ARB 1.3
Process
Name
Create
Customer
Bill/Notification
ARB 1.4
Validate Bill to
Go Out
Properly
ARB 1.5
Finalize and
Distribute Bill
ARB AE 1.6
Create AR
Page 17 of 306
Description of Process
 Once the customer billing information is
captured, the agency will have the
ability to utilize the billing functionality
within Florida PALM or continue using
their current billing software
 If the agency is using the billing
functionality within Florida PALM, the
customer billing information that is
captured within Florida PALM will be
incorporated into the actual agency bill
 Once the bill is created, approval
workflow will validate that the bill is
ready to go out properly (e.g., correct
address, amount)
 Once the bill is validated, it is
considered finalized and the distribution
process is executed within the system
to distribute to the customer – the
system will process and distribute the
approved bill at the predetermined
intervals for processing (daily, weekly,
etc.)
 Examples of distribution methods within
the system include: invoices sent
electronically or printed for manual
distribution (mailed, inter-agency, online
portal, etc.)
 The creation of a customer bill will
setup the receivable within Florida
PALM
 Different AR types (e.g., prepaid,
security deposits, and advances) can
be created to automatically tie any
unearned revenue that would need to
be adjusted once posted to the GL
 Unearned revenue at the customer
level will be tracked within the ARB
module sub-ledger
 All customer level detail information will
be tracked at the agency level within
the ARB sub-ledger. This information
will be rolled up and posted to the GL
as unearned revenue
Governing Laws
and Policies
None identified
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Step ID
ARB 1.7
Process
Name
Customer/AR
Record
Finalized
Description of Process
 The customer/AR record is finalized
Governing Laws
and Policies
None identified
Process Flow Page 2 of 4: ARB – Aging and Collections
Agency – F&A Staff: agency level finance and accounting role
Swim
Agency – AR Program Area Staff: agency staff responsible for program area
Lanes –
External Collection Agencies: external business used by the State for
Definition
collections
Process
Step ID
ARB 2.1
ARB 2.2
Process
Name
Customer/A
R Record
Finalized
Aging
Analysis
Process
ARB 2.3
Del. AR
Notices/Fees
30/60/90
Days
ARB 2.4
Send
Delinquent
Notices?
Page 18 of 306
Description of Process
 The finalized customer/AR record will
initiate the aging and collection process
to monitor the status of the AR
 If the customer does not pay within the
required timeframe, as determined by the
agency, the account is considered
delinquent and overdue/late charges
may need to be added to the customer
account
 The agency will have the capability to set
different aging timeframes for various
debt types in order to determine when
these accounts become delinquent as
well as associate any fees that may need
to be assessed to the accounts
 The agency may utilize the system
functionality to distribute delinquent
accounts receivable notifications to the
customer at various aging intervals (e.g.,
30, 60, 90 days) with applicable notes
representing the updated status of the
AR
 Once the delinquent notice is sent out
and/or fees are assessed, the customer
record will be updated (ARB 2.7)
 This process is an approval workflow to
determine if the agency delinquent
notices are being sent properly. The
agency will have the ability to modify the
approval workflow as needed. If
delinquent notices are not being sent, the
Governing Laws
and Policies
None identified
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Step ID
Process
Name
ARB IP 2.5
Agency
Business
System
ARB AE 2.6
Overdue
Charges
Added to AR
ARB 2.7
Update
Customer
Record
Legally
Collectible?
ARB 2.8
ARB 2.9
Offset?
ARB IP 2.10 Agency
Business
System
Uploads
ARB IP 2.11 Report for
Offsets
Page 19 of 306
Description of Process
accounts will stay in the aging and
analysis process and continue to be
worked by the agency
 Agencies may choose to use their
current business systems in order to
calculate the aging of the receivables. If
so, the system will need to bring the
appropriate level of detailed customer
information in order to keep the accounts
within Florida PALM current
 Any overdue charges that are added to
the agency’s accounts receivable will be
booked and the customer record will be
updated
 Customer record is updated in multiple
instances throughout the Process Model
 If the customer has not paid, the agency
must determine if the account is still
legally collectible. If the accounts are
legally collectable, the records will be
identified as eligible to be sent for
collections. If it is determined that the
accounts are no longer legally collectible,
then the accounts will be eligible for the
Closeout Process
 Once the accounts have been
determined as eligible for collection,
Florida PALM will determine if the
accounts are eligible for offset based on
the criteria that is established (law, rule,
policy, etc.)
 If the accounts meet the criteria for
offset, they will be identified within an
internal data exchange with P2P CP 3.5
 If they do not meet the criteria for offset,
they will continue on to be sent to a
collection agent
 Accounts that are eligible for offset will
come from the ARB process as well as
other agency data sources (DOR,
Lottery, etc.)
 Data is generated for execution of
statewide offsets
Governing Laws
and Policies
None identified
None identified
None identified
None identified
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Step ID
ARB 2.12
Process
Name
Compile
Collection
Data
Description of Process
 Collection data is aggregated for
delinquent accounts that are not eligible
for offset and have been setup to be sent
to collections
 Parameters will also be eligible for
adjustment by the agency for accounts
that are being sent to collections (e.g.,
Statute of Limitations, Collection Fees,
Placement(s))
ARB IP 2.13 Data Sent to
Collections
 Once the parameters are set, data is
sent to the agency’s collection vendor(s)
in order to continue the collection
process
ARB IP 2.14 Receive
Collection
Maintenance
Info
 Throughout the lifecycle of an account at
collections, there will be pertinent
account information that will need to be
reflected/updated on the customer
records. This Integration Point will bring
in this data (e.g., number of calls placed
on that account, address changes, status
of payment) and append to the customer
record
 If the collection vendor is successful in
collecting the outstanding AR, remittance
data is created and sent back to
Receipt/Deposit Process
 If the collection agency is unsuccessful in
collecting the outstanding AR, the
account is closed and data is sent back
to Florida PALM to update the account
ARB 2.15
Page 20 of 306
Collected?
Governing Laws
and Policies
 Section 17.20,
F.S.
 Section 95.11,
F.S.
 Chapter 69I21.003, F.A.C.
 Agency
Specific
Authority
 AA Memo 06
(14-15)
 CFO Memo 02
(11-12)
 Section 17.20,
F.S.
 Section 95.11,
F.S.
 Chapter 69I21.003, F.A.C.
 Agency
Specific
Authority
 AA Memo 06
(14-15)
 CFO Memo 02
(11-12)
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Process
Step ID
Name
ARB IP 2.16 Remit Data
ARB IP 2.17 Close and
Return Data
ARB 2.18
Legally
Collectible?
Description of Process
 If the accounts are partially or fully
collected, the information will be
retrieved by the agency through a data
exchange. This data should be
accompanied by a check/ACH from the
collection vendor. The data will update
the receivables with the amounts
collected. The agency will be responsible
for reconciliation of the amounts
collected
 Once the agency has reconciled the
amount received from the collection
vendor with the remittance data, the
customer account information is updated
in ARB 2.7
 If the accounts are not fully collected, it
will be sent back to the agency as closed
and return data will update the customer
account. This data may contain accounts
that are recalled by the agency for any
reason (e.g., placed in error)
 Once the accounts are closed and
returned, the agencies will determine if
the accounts are legally collectible and
should still be worked, or identified for
closeout
 If the accounts are legally collectable, the
records will be identified as eligible to be
sent back to collections. If it is
determined that the accounts are no
longer legally collectible, then the
accounts will move to the Closeout
Process
Governing Laws
and Policies
None identified
None identified
None identified
Process Flow Page 3 of 4: ARB – Receipt and Deposit
Enterprise – DFS/Treasury: enterprise level role at DFS/Treasury
Swim
Agency – Verification Role: agency accounting role responsible for verification
Lanes –
of receipts
Definition
Agency – Deposit Role: agency accounting role responsible for deposits
Page 21 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Step ID
ARB 3.1
ARB CP 3.2
ARB 3.3
ARB AE 3.4
ARB AE 3.5
ARB 3.6
ARB AE 3.7
ARB 3.8
ARB AE 3.9
ARB CP
3.10
Page 22 of 306
Process
Name
Receive
Cash
Balance
Cash and
Make Deposit
Record
Deposit,
Send Deposit
to Bank
Revenue and
Unverified
Cash (Cash
in Transit)
Revenue,
Unverified
Cash, and
State/Local
Fund Entries
Deposited
Money
Moves to
Concentratio
n Account
Update
Payable and
Receivable
Bank
Records
Deposits/Adju
stments
Update Cash
Accounts
Compare
Bank Deposit
Description of Process
 Payment is received for a good, service
or other obligation owed to the State
 Agency personnel record revenue for
cash (EFT, checks, or cash) received
directly by or on behalf of the agency
 The agency (deposit role) checks
deposit transaction counts, totals,
selects bank, and creates a deposit
 The deposit role performs an
independent verification of cash received
daily (Control Point)
 If the deposit is an EFT, it is directly
received by the bank. If not, the agency
will have to make the deposit (remote
deposit or physical delivery)
 Agency makes deposit into the
concentration account or clearing bank
Governing Laws
and Policies
None identified
 Section 116.01,
F.S.
 Section 215.31,
F.S.
None identified
 This entry occurs when the agency
deposits the cash into the concentration
account. The deposit records revenue
and unverified cash as cash in transit
 This entry occurs when the agency
deposits the cash into a clearing fund.
The deposit records revenue, unverified
cash, and State/Local Fund Entries
 Section 215.31,
F.S.
 CFO Memo 04
(13-14)
None identified
 The system will automatically move the
deposited cash into the concentration
account based on Enterprise schedules
None identified
 This entry is to reflect the transfer of
cash from local bank to Treasury
concentration account
 The deposit is received by the
concentration bank account
None identified
 This entry is to update cash accounts to
reflect Treasury liability
 An automated routine compares the
deposit information posted from the daily
None identified
None identified
 Section 17.04,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Step ID
Process
Name
Data and
Agency
Recorded
Info
Description of Process


ARB AE
3.11
ARB 3.12
ARB CP
3.13
ARB 3.14
ARB 3.15
ARB AE
3.16
ARB 3.17
Page 23 of 306
Deposit
Verified and
Recorded
(Verified
Cash)
Cash
Available for
Use by
Agency
Review and
Monitor
Exceptions
Review and
Address
Agency
Exceptions
Resolve
Exception
Based on
Issue
Agency
Makes
Adjusting
Entry
Review Bank
Exceptions


deposit data feed (TRM AE 2.11) to the
deposit information entered by the
agency (CSH AE 3.9) on a daily basis
If the deposit information matches, the
deposit is considered verified
If the deposit does not match, the
agency identifies and researches the
issue and works to correct the
transaction information
The cash is recorded as Verified Cash in
the Cash Control subsidiary ledger and
Verified Cash Liability (at agency and
fund level) in the Treasury Control
subsidiary ledger
Once the cash is verified, it is available
for agency use and investment
 If the deposit does not match, the
treasury staff will monitor transaction
status until the deposit is verified
 The agency (Verification role) monitors
exceptions and ensures appropriate
resolution based on the type of agency
exception
 The agency resolves exceptions, e.g.,
enters subaccount information, corrects
deposit amount entered
 Certain exceptions will need to go back
to the ARB Process Area to update the
customer record or create a record if
needed
 The agency (Verification role) makes
adjusting entries in Florida PALM that
reflect the resolution of the agency
issue(s)
 The agency (Verification role) reviews
the Bank exception (e.g., check did not
get picked up in the check run,
processed for an incorrect amount) and
contacts Treasury for follow-up activity
with the Bank
 If the Bank made the adjustment in error,
Treasury will need to restore the
agency’s cash
Governing Laws
and Policies
 Agency
Specific
Authority
None identified
None identified
None identified
None identified
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Step ID
ARB 3.18
Process
Name
Contact Bank
for Resolution
Description of Process
 Treasury contacts bank and resolves
issue and reverses the accounting entry
made TRM AE 2.11
Governing Laws
and Policies
None identified
Process Flow Page 4 of 4: ARB – AR Being Closed
Agency – Program Area Staff: agency level role responsible for a program
Swim
area
Lanes –
Agency – F&A Staff: agency level finance and accounting role
Definition
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Process
Step ID
ARB 4.1
ARB 4.2
ARB 4.3
Process
Name
AR Being
Closed
Reconcile
Uncollectible
Accounts
Description of Process
Is a Refund
Due?




ARB CP 4.4
Agency
Notifies Bank
of Refund

ARB AE 4.5
Agency
Accounts for/
Issues
CC/ACH
Refund


Page 24 of 306
Governing Laws
and Policies
The determination of an AR being closed None identified
begins the AR Closeout process
Agency’s program staff will reconcile the None identified
accounts the system has identified as
uncollectible to ensure they are to be
placed inactive/purge status (as
applicable)
None identified
Upon closeout of an AR, agencies will
need to determine if a refund is due on
the customer account (e.g., Prepaid,
Advance)
The refund process will be used for all
accounts requiring a refunds, not just
those being closed
None identified
Customers requiring a refund who paid
electronically notify the agency that a
refund is necessary. The agency will
notify the bank to reverse the electronic
transaction
None identified
If the customer paid via credit card or
other electronic payment method and
the bank reversed the transaction, the
agency will handle this process internally
to update the customer account. If
refunds are issued in the system, the
customer account will be automatically
updated within the system (ARB 2.7)
Non-electronic refund payments are
handled within the P2P Process Area
(P2P AE 2.3)
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Process
Step ID
ARB 4.6
ARB 4.7
ARB 4.8
ARB 4.9
ARB AE
4.10
ARB 4.11
1.7
Process
Name
Agency
Submits
Write-off
Request
Notify DFS
Write-Off
Reviewer
DFS
Performs
Review
Return to
Agency for
Additional
Information
Agency
Performs
Write-Off
Update
Customer/AR
Status
Description of Process
 Once the accounts are reconciled, the
agency program staff will prepare and
submit the write-off request electronically
within Florida PALM.
 Once the agency submits the request for
write-off, the system will send a
notification to the DFS A&A write-off
reviewer
 DFS A&A staff will perform the write-off
review within the Florida PALM system
Governing Laws
and Policies
None identified
None identified
None identified
None identified
 If additional information is needed to
approve the request, DFS A&A staff will
send this request to the agency within
the Florida PALM system
 If the request is not approved, the
accounts will be sent back to the agency
in order to be tracked and maintained
None identified
 If the request is approved by DFS A&A,
the agency will be able to perform the
write off within the Florida PALM system
None identified
 Once the account(s) has been writtenoff, the agency will update the account to
inactive or purge status
Integration
Integration
ID
ARB IP 1
FFMIS or Key System
Integration Description
Agency Business
Systems
ARB IP 2.5
Agency Business
Systems
ARB IP 2.10
Agency Business
Systems
ARB IP 2.11
Agency Business
Systems
 Record customer billing information
 The frequency would be on demand based on a
good, a service or an obligation is recognized
 Aging of receivables/agency collection details
 The frequency would be on demand based on
the aging of delinquent AR (user determined)
 Accounts eligible for offset (DOR Leins/Levy’s)
 The frequency would be on demand based on
the aging of delinquent AR and determination of
any offset (user determined)
 Data to execute offset
 The frequency would be on demand based on
the aging of delinquent AR and determination of
Page 25 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Integration
ID
FFMIS or Key System
Integration Description
ARB IP 2.13
Collections Agency
Business Systems


ARB IP 2.14
Collections Agency
Business Systems


ARB IP 2.16
Agency Business
Systems


ARB IP 2.17
Agency Business
Systems


1.8
Control Points
Control Pt.
ID
ARB CP 3.2
ARB CP 3.10
ARB CP 3.13
ARB CP 4.4
1.9
any offset (user determined based on offset
reports)
Debt collection interface
The frequency would be on demand triggered by
when delinquent accounts need to be transmitted
to collection agencies
Updates to accounts in collections
The frequency would be on demand triggered by
account maintenance activity by the collection
agency
Remittance information from collection agent
The frequency would be on demand triggered by
when delinquent accounts have been collected
by the collection agencies and funds remitted to
the agencies
Closed file information from collection agent
The frequency would be on demand triggered
due to accounts closed by the collection agency
Control Point Description




Balance Cash and Make Deposit
Compare Bank Deposit Data and Agency Recorded Info
Review and Monitor Exceptions
Agency Notifies Bank of Refund
Reporting
Report
No.
Description
ARB R 1
Customer
Bill/Notification
ARB R 2
Customer
Report
Page 26 of 306
Frequency
and
Triggering
Event
On
Demand,
Periodic
On
Demand,
Periodic
Audience(s)
Classification
Governing
Laws and
Policies
Customer
Operational
None
identified
Agency AR
Staff
Operational
None
identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Report
No.
Description
ARB R 3
Verify Cash
Received
ARB R 4
Refund Report
ARB R 5
Aging Report
ARB R 6
Agency Report
of Accounts Sent
to Collections
ARB R 7
Annual CFO
Collection
Report
Annual - by
December
1
Management
ARB R 8
Write-Off Report
Annual
ARB R 9
Customer
Update Reports
ARB R 10
Edits/Exceptions
– Remittance
Data
Edits/Exceptions
– Close and
Return Data
Cash Balance
and Activity
Reports
Write-Off
Report
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
annual
ARB R 11
ARB R 12
ARB R 13
Page 27 of 306
Report of
Transactions
Including Fund
Frequency
and
Triggering
Event
On
Demand,
Periodic
Agency
Issues
Refund
On
Demand,
Periodic
Annual - by
October 1
Annually as
soon after
7/1 as
practicable
Audience(s)
Classification
Governing
Laws and
Policies
Agency
AR/Deposit
Staff,
Management
Agency AR
Staff
Operational
None
identified
Operational
None
identified
Agency AR
Staff
Operational
None
identified
Management
President of
Senate,
Speaker of
House and
CFO
Governor,
President of
Senate,
Speaker of
House
Transparency
 Section
17.20(4),
F.S.
 AA Memo
03 (12-13)
 Section
17.20(5),
F.S.
Agency AR
Staff,
Management
Agency AR
Staff,
Management
Agency AR
Staff,
Management
Agency,
Treasury,
A&A,
Office of
Economic
and
Demographic
Research
Governor,
President of
Senate,
Speaker of
Operational
None
identified
None
identified
Operational
None
identified
Operational
None
identified
Operational
Management
None
identified
Management
 Section
17.54, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Report
No.
Description
Frequency
and
Triggering
Event
Receipts and
Payments
1.10
Classification
Governing
Laws and
Policies
the House of
Representati
ves
Accounting Events
Accounting Event
ID
ARB AE 1.6
ARB AE 2.6
ARB AE 3.4
ARB AE 3.5
ARB AE 3.7
ARB AE 3.9
ARB AE 3.11
ARB AE 3.16
ARB AE 4.5
ARB AE 4.10
1.11
Audience(s)
Description
 AR is established for the customer for good or service provided or
obligation incurred
 Overdue charges added to AR
 Agency Records Revenue and Unverified Cash
 Revenue, Unverified Cash, and State/Local Fund Entries
 Update Payable and Receivable
 Update Cash Accounts
 Deposit Verified and Recorded (Verified Cash)
 Agency Makes Adjusting Entry
 Agency Accounts for/Issues CC/ACH Refund
 Agency Performs Write-Off
 Accounts receivable reduced for estimated uncollectible balance
 Accounts receivable write-off is uncollectible
Key Performance Indicators/Measure
Measure
Relevance
Accounts Receivables should
be sent to a collection agent
no later than 120 days after
due date unless exempt or
granted extension
Percentage of Delinquent
Accounts written off (writeoff/total Delinquent Accounts
adjusted for allowances)
Collection Rates
Aging capability to monitor
Accounts Receivables
Page 28 of 306
Data Elements Needed to
Generate Measure
Number of Delinquent
Accounts 120 days or older
Ability to determine and
Monitor Delinquencies and
Write-Offs
Number of Delinquencies and
Write-Offs
Ability to determine and
Improve Accounts
Receivable collections
Outstanding Accounts
Receivable and Number days
Outstanding (Aging) before
being collected
11/25/2015
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
Measure
Relevance
Timeliness of payment
posting to Customer Record
Control and Improved
Processing Time
Control/Consistency of
Customer Information
entered
Control and Improved
Processing Time
Effectiveness of Automated
Protocols
Control and Improved
Processing Time
Timeliness of Workflow
Approvals
Control and Improved
Processing Time
Percentage increase in
Invoices issued by year
Consolidation/Centralization
of Accounts
Receivable/Billing Process
Statewide Reporting on
Accounts Receivable Data
Elements
Control and Improved
Processing Time
Debt Collection Process at
the Enterprise Level
Control and Improved
Processing Time
Timeliness of Depositing
Funds from Receipt
Timeliness of Recording and
Verifying Funds within the
System (Section 215.3,1
F.S.)
Control and Improved
Processing Time
Control and Improved
Processing Time
1.12
Improve reporting for
management review
Data Elements Needed to
Generate Measure
Time between Receiving
Payment and Payment being
recorded in the system
Standardization of Key
Customer Information
Components Entered into
Accounts Receivable
Approvals to establish and
control Customer Information
and Generate Billing
The Amount of Time that is
taken to execute the
Workflow Item
Number of Invoices Issued
each year
Management Reports to
Monitor the Accounts
Receivable/Billing Process(Creation and Collections)
Centralization of the
Accounts Receivable/Billing
process
report of Receipts and
Deposit Receipt from Bank
Report of Deposits and
verification report from Bank
Future Enhancements
 Online customer portal to facilitate account reporting and management
 Amortization schedules broken out by type
 Additional detail in the daily bank data
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
1.13
Standard Business Process Flows
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Accounts Receivable and Billing to Receipt (ARB)
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
2.0
Asset Acquisition to Disposal (A2D)
2.1
General Information
Process Area
Process Flows
As of
2.2
Authors and Contributors
Authors
Contributors
2.3
A2D – Asset Acquisition to Disposal
1. A2D – Plan and Acquire Asset
2. A2D – Deploy, Utilize, and Maintain
3. A2D – Asset Disposal
4. A2D – Inventory and Warehousing
09/14/2015
Tanner Collins, BPS Team
Robert Bolton, EY Process Lead
Elizabeth Chao, EY Process Analyst
Department of Corrections
Department of Education
Department of Environmental Protection
Department of Financial Services
Department of Highway Safety and Motor Vehicles
Department of Management Services
Department of State
Department of Transportation
Scope
This document depicts the Level 2 detailed proposed business processes design for the Asset
Acquisition to Disposal Process Area, which is defined in the following four key subprocesses:
1. Plan and Acquire Asset
2. Deploy, Utilize, and Maintain
3. Asset Disposal
4. Inventory and Warehousing
The A2D process depicts the proposed business process design for the overall asset process
from Acquisition to Disposition. Assets, that are property, are generally purchased and may also
be associated to specific projects or grants. Also, the process provides the necessity to assist
the State and agency’s ability to meet their internal control system operations objective that
includes the safeguarding of assets. The A2D Process relates to several other business
processes, and the related Process Flow diagram provides references to the other business
Process Areas.
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
2.4
Assumptions







2.5
If an asset is purchased rather than built, the asset accounting entry is created when the
property is accepted. This will likely be prior to when the posted invoice is created
If an asset is acquired, property will be recorded when received and approved in
accordance with accounting policy and/or state rules
Capitalized assets will be accounted for to provide tracking and financial reporting
Non-capitalized assets may be tracked for safeguarding the assets
Tagged property can be scanned for inventory purposes with integration into Florida
PALM with agency barcoding systems
Warranty, registration, maintenance and insurance information will be tracked
Property purchased/obtained through grants or a federal surplus property program will
be identified as such and will have an option to capitalize, inventory, and identify a
subrecipient (if applicable)
Standardized Process Area Overview
The A2D Process Area starts with the acquisition of property. Property is acquired by the State
of Florida, as follows:
 The majority of property is purchased and the asset acquisition process when an asset
is acquired, regardless of the acquisition method and the property will be recorded
 If the property is donated, loaned, or seized the process will begin with the property
record being added directly into the agency’s Asset Management System and recorded
in Florida PALM
 If the property is constructed, the property information will be obtained from the PJT
(Project) Process Area
 If the property is acquired through a grant, the property information will come either from
the GAC (Grant Application to Closeout) or the P2P (Procurement to Payment) Process
Area depending on whether the State purchased the property directly
The initial step in the process is to create a property record that contains the acquisition
information. A Property Pending Record will be created with the asset information on-hand;
Florida PALM will alert the property custodian to take action to complete the process to book the
asset. Additional information needed to complete the property record will include asset type and
useful life of property, physical location of property, property custodian, parent/child
relationships, and other general and financial information pertaining to the property. Some of
this information will be obtained from other Process Areas and some will be directly input from
source documentation.
The next step in the process is to deploy, utilize, and maintain the asset and update the property
record throughout its useful life and possession/ownership of the asset. This will include
recurring inventory information, change in location or custody, maintenance, repair, insurance
information, allocation of depreciation, adjusting estimates or property value (if needed), and
various other functions. As part of maintaining the property, inventory information may need to
be transferred to or received from agency business systems. Transfers of assets may be within
an agency or between agencies. If an asset transfer is initiated, the transferred asset will placed
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
in a pending status within the receiving agency’s property module. The receiving agency will
then go in and accept/update any information required for the asset to be acknowledged and the
record to be updated.
Physical inventory verification against the existing property records must be conducted at least
once each fiscal year or when there is a change in custodian or custodian’s delegate. The
property records may need to be updated for location changes, physical condition changes, or
status changes (e.g., missing - property cannot be located). The physical inventory of the
property items may be manual or conducted using electronic methods (e.g., barcode scanner).
Once the property is no longer needed, or is no longer in the custody of the State of Florida, the
property disposition information will need to be recorded in Florida PALM. This will include the
method of disposition and accounting for any sale proceeds, if applicable. If the property is lost
or stolen, approval must be requested and received from DFS prior to removing from the asset
from the property records.
The final step in the process is to determine, if the property being disposed of is a special type
of asset requiring a separate disposition work flow (e.g., watercraft, aircraft, vehicles, or land). If
the property item requires the special disposition workflow, the asset must go through the
approval process with the appropriate agencies before being disposed of.
Inventory warehousing is a future enhancement for tracking non-capitalized consumable items.
The consumable inventory will be warehoused, tracked, maintained, and released based on the
agency orders. Established warehousing thresholds will initiate the replenishment of the
applicable inventory (set ordering can occur by amount, schedule dates, or by a new contract).
Internal agency orders will be placed for the consumable assets within the Florida PALM
system. These orders will have to go through an approval workflow in order to be issued.
2.6
Process Area Details
The table below describes each step in the process envisioned to use the A2D process
functionality, which consists of four subprocesses:
1. Plan and Acquire Asset
2. Deploy, Utilize and Maintain
3. Asset Disposal
4. Inventory and Warehousing.
The Process Step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different parties. Each swim lane is titled with a role either agency-based or
enterprise-based and in some cases representative of an external party. The swim lanes roles
may be different between agencies.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process.
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Process Flow Page 1 of 4: A2D – Plan and Acquire Asset
Agency – Property Custodian: agency level role responsible for custody of
Swim
property
Lanes –
Agency – Property Supervisor: agency level role responsible for supervising
Definition
property
Agency – F&A Staff: agency level finance and accounting role
Process
Step ID
A2D 1.1
Process
Name
Acquire Asset
Description of Process
A2D 1.2
Tag Asset
A2D IP 1.3
Bring in Asset
Tag
Information
Create
Property
Record
(Pending)
 If the asset is capitalized, or being
tracked for another purpose, it will be
tagged by the agency. Once the agency
has received the property, they will
place a property tag on the item(s) that
has been acquired
 The asset tag information is brought into
the Florida PALM system
A2D CP 1.4
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 The agency will acquire the asset in
order to initiate the recording of the
asset. This process can be initiated
through P2P, GAC, PJT, or when assets
have been donated, loaned, or seized
 The property pending record is created
with the available asset information.
This pending status will prompt the
property custodian to ensure that they
complete the process in order to book
the asset
 The property record is updated with
additional asset attributes (e.g., serial
number, warranty information, location
code, capitalized vs. non-capitalized,
depreciation method, parent/child
relationship), and estimated residual
value. If the asset was transferred, the
receiving agency updates the asset with
the new asset information and the
accounting event is created (e.g.,
location, agency)
Governing Laws
and Policies
 Chapter 253,
F.S.
 Chapter 270,
F.S.
 Chapter 273,
F.S.
 Chapter 69I-72,
F.A.C.
 CFO Memo 05
(11-12)
 Section 273,
F.S.
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Process
Step ID
A2D CP 1.5
A2D AE 1.6
A2D 1.7
Process
Name
Validate
Property
Record
Create
Property
Record
Invoice
Received
A2D 1.8
Property
Record
Exists?
A2D 1.9
Prepare and
Deploy Asset
Description of Process
 The property supervisor will validate that
the property is recorded correctly
Governing Laws
and Policies
None identified
 Property is booked as an asset within
Florida PALM
None identified
 In some cases the invoice may be
received before the goods have been
received. If this happens, the system will
check to make sure that the property
record is established before payment is
issued
 When an invoice is received, the system
will ensure that the property record
exists as a shell asset before making
the payment. This will help prevent the
payment of invoices for goods that have
not been received
 Asset is prepared and deployed
None identified
None identified
None identified
Process Flow Page 2 of 4: A2D – Deploy, Utilize, and Maintain
Agency A – Property Custodian: agency level role responsible for custody of
property
Agency A – Property F&A Staff: agency level role responsible for property
Swim
accounting
Lanes –
Agency B – Property Custodian: agency level role responsible for custody of
Definition
property
Agency B – Property F&A Staff: agency level role responsible for property
accounting
Process
Step ID
A2D 2.1
Process
Name
Prepare and
Deploy Asset
A2D 2.2
Use/Track/Ma
intain Asset
Page 38 of 306
Description of Process
 Property record has been updated with
all required information and is recorded
in Florida PALM
 The tracking for the utilization and
maintenance of the asset is initiated and
updated throughout the year to include
location changes, custodial changes,
repair and maintenance information,
improvements, impairments, valuation
changes, etc.
Governing Laws
and Policies
None identified
 Chapter 69I-72,
F.A.C.
 CFO Memo 05
(11-12)
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Process
Step ID
Process
Name
A2D CP 2.3
Perform
Periodic
Physical
Inventory
A2D AE 2.4
Prepare
Transfer
Accounting
A2D 2.5
Receive
Property
A2D AE 2.6
Receive
Transfer
Accounting
A2D AE 2.7
Execute
Depreciation
A2D 2.8
Identify Asset
for Retirement
Page 39 of 306
Description of Process
 If an asset is determined to be stolen,
and after investigation by the property
custodian, the asset moves to
disposition workflow (A2D 3.11) for
write-off
 This indicates reconciliation of the
existing inventory on the books with the
actual physical inventory at the
agencies
 Inventory verification against existing
property records must be conducted at
least once each fiscal year and with a
change of property custodian(s)
 The verification may be done using
electronic methods (e.g., barcode
scanner)
 The recording of transfers (location and
agency changes) applies if the asset is
transferred to another entity or between
division/branches within an entity. If the
property is to be transferred, the
transferring agency will input all of the
transfer details within this step (e.g.,
acquiring agency, accounting details)
 The receiving agency will receive the
property as a transfer. This process will
be handled through the Plan and
Acquire Asset process (A2D 1.1 – 1.9)
 The receiving agency accounting area
will receive the transfer request and
match to the actual receipt of the
property item
 Depreciation will be run automatically
based on how the asset was set up in
A2D 1.7 (Complete Update to Property
Record)
 Asset is identified for retirement
Governing Laws
and Policies
 Section 273.02,
F.S.
 Chapter 69I72.006, F.A.C.
 Chapter 69I21.002, F.A.C.
 Chapter 69I72.006, F.A.C.
 Section 20.06,
F.S.
None identified
None identified
 CFO Memo 05
(11-12)
 Chapter 270,
F.S.
 Section 273.05,
F.S.
 Section
273.055, F.S.
 Chapter 69I72.005, F.A.C.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
 Chapter 69I21.002, F.A.C.
Process Flow Page 3 of 4: A2D – Asset Disposal
Agency – Surplus Review Board: agency level role responsible for reviewing
property considered for disposition
Swim
Agency – Property Custodian: agency level role responsible for custody of
Lanes –
property
Definition Agency – Special Asset Disposition Custodian: agency level role
responsible for the disposition of special asset classes
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Process
Step ID
A2D 3.1
Process
Name
Identify
Asset for
Retirement
Description of Process
A2D 3.2
Send to
Surplus
Review
Board?
A2D CP 3.3
Board
Considers
Asset for
Retirement
A2D 3.4
Passed
Agency
Surplus
Review
Board?
 If so, the property item will continue on
throughout the special asset disposition
process
 If the property item does not require an
agency surplus review board approval, it
will continue on through the disposal
process
 Once the asset is identified for
retirement (systematically or manually)
the Agency Surplus Review Board may
review the request in order to proceed
with the disposal process of the asset, if
applicable
 If the Agency Surplus Review Board
approves the request to dispose of the
asset, it will move through the flow and
proceed to disposition
 If the Agency Surplus Review Board
does not approve the request, the asset
Page 40 of 306
 The agency will identify the asset for
disposal when it has reached its useful
life, is no longer needed, or has been lost
or stolen
Governing Laws
and Policies
 Chapter 270,
F.S.
 Section 273.05,
F.S.
 Section
273.055, F.S.
 Chapter 69I72.005, F.A.C.
 Chapter 69I21.002, F.A.C.
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Process
Step ID
Process
Name
A2D 3.5
Is Asset a
Watercraft,
Vehicle,
Aircraft, or
Land?
A2D 3.6
Notify DMS
and DEP
A2D IP 3.7
Perform
Special
Asset
Disposition
Workflow
(DMS and
DEP)
A2D 3.8
Asset
Approved
Page 41 of 306
Description of Process
will continue to be tracked and
maintained within the agency property
file (A2D 2.2)
 Once the asset is identified for
disposition, the system will run workflow
to identify if the assets to be disposed
are classified as watercraft, vehicles,
aircraft and/or land
 If the asset is a watercraft, vehicle,
aircraft or land, a special asset disposal
workflow will be initiated to include
approval to dispose from oversight
agencies (e.g., DMS, DEP)
 If the asset is not a watercraft, vehicle,
aircraft or land sale, it will proceed
through the disposition flow
 Special Asset Disposal workflow is
initiated through the notification to the
agencies representatives that must
perform the disposition action
 DEP is the custodian of all state owned
land (with a few exceptions) and is
responsible for the accounting and sale
of land
 The disposal of vehicles, watercraft, and
aircraft must be approved by DMS
 Disposition of specialized assets is
performed by agencies that have
authority to dispose of those assets
 The agencies that perform approval
process for specialized assets
disposition within their agency business
systems will integrate with Florida PALM
in order to bring in the information
needed for the disposing agencies to
proceed with removing the assets from
their books
 The decision of special asset disposition
approval will occur
Governing Laws
and Policies
 Section 270.22,
F.S.
 Section 270.23,
F.S.
 Section 287.06,
F.S.
 Section 590.02
(9)(a), F.S.
 Section 273
F.S.
 Chapter 69I21.002, F.A.C.
 Chapter 69I72.006, F.A.C.
None identified
 Section 270.22,
F.S.
 Section 270.23,
F.S.
 Section 287.06,
F.S.
 Section 590.02
(9)(a), F.S.
 Section 273,
F.S.
 Chapter 69I21.002, F.A.C.
 Chapter 69I72.006, F.A.C.
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Process
Step ID
A2D 3.9
Process
Name
for
Retirement?
Notify
Agency of
Disposition
Approval
A2D 3.10
Require
Additional
Information?
A2D 3.11
Was the
Asset Lost
or Stolen?
A2D 3.12
Notify DFS
Write-Off
Approver
A2D 3.13
DFS
Performs
Asset
Review
Approved
for WriteOff?
A2D 3.14
Page 42 of 306
Description of Process
Governing Laws
and Policies
 Once the property items have been
approved by the special asset disposition
custodian, the agency is notified to
proceed with removing items from their
books
 If the asset is not approved for
retirement, it may require additional
information before approval can take
place. If so, the special asset disposition
custodian will request that information
electronically from the agency that is
disposing of the asset
 If additional information is not required,
the assets will continue to be tracked and
maintained in A2D 2.2 (Use, Track, and
Maintain)
 If the asset is identified for disposition
and is determined to be lost or stolen,
the agency must obtain approval through
DFS A&A in order for the agency to
write-off the account
 Assets determined to be lost or stolen
while being tracked or maintained (A2D
2.2) will come directly into the disposition
workflow at this point for write-off
 If the asset is identified for disposition
and is not lost or stolen, the asset will
precede to be processed for disposal
 If the asset is to be written-off by the
agency, the agency will submit the writeoff request electronically within Florida
PALM and the DFS A&A write-off
approver(s) will be notified
 Assets must typically be lost or stolen for
at least two inventory cycles before
approval will be granted
 DFS A&A will perform their write-off
review within Florida PALM based on the
electronic submission that the agency
provides
 If the asset is approved for write-off, DFS
A&A will submit their approval back to
None identified
None identified
None identified
 Section 17.04,
F.S.
 Rule 69I21.002, F.A.C.
 Section 17.04,
F.S.
 Section 17.04,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Process
Step ID
A2D 3.15
A2D AE 3.16
Process
Name
Return to
Agency for
Additional
Information
Dispose of
Asset
Description of Process
the agency electronically through Florida
PALM
 If additional information is required, DFS
A&A will send a request for that
information electronically through Florida
PALM
 Once the items have gone through all of
the proper approval workflows, the
property items will be eligible for
disposition and the accounting entry will
be booked
Governing Laws
and Policies
 Section 17.04,
F.S.
None identified
Process Flow Page 4 of 4: A2D – Inventory and Warehousing
Agency – Property Custodian: agency level role responsible for custody of
Swim
property
Lanes –
Agency – Business Operations Manager: agency level role responsible for
Definition
managing the business operations at the agency
Process
Step ID
A2D 4.1
Process
Name
Warehouse
the Asset
A2D 4.2
Track and
Maintain the
Asset
A2D 4.3
Agency
Orders
A2D CP 4.4
Order
Approval
Workflow
Page 43 of 306
Description of Process
Governing Laws
and Policies
None identified
 The agencies warehoused items will
be updated with the purchased asset
record inventory information (e.g.,
quantity, value, location, MSDS info)
None identified
 The tracking for the utilization of the
asset is initiated and updated
throughout the year based on agency
needs and will utilized the same
functionality as A2D 2.2
(Utilize/Track/Maintain the Asset)
 Inventory minimum levels will be set
and maintained (by agency, by asset)
at predetermined levels on an on-going
basis in order to prompt property
manager (or other applicable staff) of
when to order
None identified
 Agencies submit internal orders via
office business managers to acquire
the applicable inventoried assets
None identified
 This indicates Authorized Approval by
Agency Property Manager
 Once the agency places an initial
order, the order is sent to the agency
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Process
Step ID
A2D AE 4.5
A2D 4.6
2.7
Process
Name
Property
Disposition for
Spoilage
Execute
Replenishmen
t of Inventory
Description of Process
property manager (or delegate) for
approval
 Adjusting entry is made to account for
spoilage of inventory items
 Once agency has placed the order and
inventory is distributed, inventory is
reduced
 If inventory is reduced to or below the
established threshold, replenishment
will automatically occur (the agency
will be notified to place an additional
order)
 Inventory levels are adjusted to reflect
approved replenishment orders
Governing Laws
and Policies
None identified
None identified
Integration
Integration
ID
A2D IP 1.3
FFMIS or Key System
Integration Description
Agency Business
Systems
A2D IP 2
Agency Business
Systems
A2D IP 3.7
Agency Business
Systems
 Bring in asset tag information when the asset is
acquired
 The frequency would be on demand based on
asset acquisition activity
 Send/receive inventory results to perform
physical inventory
 The frequency would be once every fiscal year
as it is mandated by state law for physical
inventory check
 Perform Special Asset Disposition Workflow
(DMS and DEP). Including SOLARIS (DEP
systems to obtain land values, sale information,
etc.) and FLEET Florida Equipment Electronic
Tracking System (FLEET) to obtain vehicle
values, sale information, etc.
 The frequency would be on demand based on
asset disposition activity
2.8
Control Points
Control Pt.
ID
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Control Point Description
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
A2D CP 1.4
A2D CP 1.5
A2D CP 2.3
A2D CP 3.3
A2D CP 4.4
2.9





Create Property Record (Pending)
Validate Property Record
Perform Periodic Physical Inventory
Board Considers Asset for Retirement
Order Approval Workflow
Reporting
Report
No.
Description
A2D R 1
Property
Pending Edit
Report
A2D R 2
Asset Error
Report
OnDemand,
Periodic
A2D R 3
Property Record
Report
OnDemand,
Periodic
A2D R 4
Current Asset
List
OnDemand,
Periodic
A2D R 5
Asset
Maintenance
Report
OnDemand,
Periodic
A2D R 6
Asset Transfer
Report
OnDemand,
Periodic
A2D R 7
Depreciation
Schedule Report
OnDemand,
Periodic
A2D R 8
Property
Evaluation for
Risk
Management
and Insurance
Annual
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Frequency
and
Triggering
Event
OnDemand,
Periodic
Audience(s)
Classification
Governing
Laws and
Policies
Agency
Property
Management
Staff
Agency
Property
Management
Staff
Agency
Property
Management
Staff
Agency
Property
Management
Staff
Agency
Property
Management
Staff
Agency
Property
Management
Staff
Agency
Property
Management
Staff
DFS Division
of Risk
Management
Operational
None
identified
Operational
None
identified
Operational
None
identified
Operational
None
identified
Operational
None
identified
Operational
None
identified
Operational
None
identified
Management
 Section
284.01, F.S.
 Section
284.04, F.S.
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
Report
No.
A2D R 9
Description
Frequency
and
Triggering
Event
OnDemand,
Periodic
A2D R
10
Special
Disposition
Workflow Status
Report
Asset Write-Off
Report
A2D R
11
Disposed Asset
Report
OnDemand,
Periodic
A2D R
12
Warehouse
Inventory Report
OnDemand,
Periodic
A2D R
13
Replenishment
of Inventory
Report
OnDemand,
Periodic
2.10
OnDemand,
Periodic
Audience(s)
Agency
Property
Management
Staff
Agency
Property
Management
Staff, DFS
A&A
Agency
Property
Management
Staff
Agency
Property
Management
Staff
Agency
Property
Management
Staff
Classification
Operational
Governing
Laws and
Policies
 Chapter
69H-1,
F.A.C.
None
identified
Operational
None
identified
Operational
None
identified
Operational
None
identified
Operational
None
identified
Accounting Events
Accounting
Event ID
A2D AE 1.6
A2D AE 2.4
A2D AE 2.6
A2D AE 2.7
A2D AE 3.16
A2D AE 4.5
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Description
 Create Property Record
 Property record created at the time of acquisition (Note expenditure
transaction will be recorded in P2P Process Area and Construction Workin-Progress will be recorded in PJT Process Area)
 Property record updated for depreciation or amortization
 Property valuation adjustment (must be significant and unexpected to be
impairment and additionally infrequent to be extraordinary)
 Prepare Transfer Accounting
 Receive Transfer Accounting
 Execute Depreciation
 Dispose of Asset
 Property Disposition for Spoilage
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
2.11
Key Performance Indicators/Measure
Measure
Relevance
Number of fixed asset
changes processed
Control and Improved
Processing Time
Number of fixed assets
maintained
Timeliness to close the fixed
assets subsidiary ledger at
period end
Timeliness of recording
property
Timeliness of performing
annual inventory of fixed
assets
Volume of property lost
Control and Improved
Processing Time
Improved Processing Time
Accuracy of property records
(amount of
location/custodian’s delegate
changes needed after
inventory)
Validation of fixed assets
records and Attributes
2.12
Improved Processing Time
Validation of existing assets
recorded
Control and Improved
Processing Time
Data Elements Needed to
Generate Measure
Number of fixed assets
changes by accounting
period (Monthly and YearEnd)
Number of fixed assets
recorded and maintained
Schedule of the close
calendar for period
end:(Monthly and Year-End)
Acquisition date and fixed
assets type
Schedule for conducting
annual inventory of fixed
assets
Validation of annual inventory
of fixed assets to recorded
fixed assets
Fixed assets attributes
required to record and
maintain a fixed asset
Future Enhancements
 Microchip/auto scan technology to assist with tagging assets
 Automated reconciliations for misclassified property item
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
2.13
Standard Business Process Flows
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
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Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
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Process Models – Version 1.0
Asset Acquisition to Disposal (A2D)
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
3.0
Budget Preparation to Reversion (BUD)
3.1
General Information
Process Area
Process Flows
As of
3.2
Authors and Contributors
Authors
Contributors
3.3
BUD - Budget Preparation to Reversion
1. BUD – Planning and Forecasting (LBR Development &
Submission)
2. BUD – Manage and Control (Budget Management)
3. BUD – Carry Forward (Operating) to Reversions
4. BUD – Certified Forward (FCO) to Reversions
09/14/2015
Robert A. Hicks, State BPS Team
Jack Manahan, EY BPS Team
Joanne Weber, EY BPS Team
Department of Children & Families Services
Department of Corrections
Department of Financial Services
Department of Law Enforcement
Department of Revenue
Department of Transportation
Executive Office of the Governor/Office of Policy and Budget
Scope
This document depicts the Level 2 detailed proposed business process design for the Budget
Preparation to Reversion Process Area, which is defined in the following four key subprocesses:
1. Planning and Forecasting (LBR Development & Submission)
2. Manage and Control (Budget Management)
3. Carry Forward (Operating) to Reversions
4. Certified Forward (FCO) to Reversions
These subprocesses identify the steps of the process from initial budget planning and
forecasting to ongoing management and control throughout the fiscal year and the
Carry/Certified forward of budget at the end of the fiscal year.
Budgeting within Florida PALM is a key component of all requisitioning, encumbrances,
purchase orders, and payments. The Budget Process Flow diagrams provide references to
these and several other business Process Flows.
The proposed process will include input from both current and new sources to an enterprisewide data repository. This data repository will house data from the new Florida PALM system,
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Process Models – Version 1.0
Budget Preparation to Reversion
the Legislative Appropriations System/Planning and Budgeting Subsystem (LAS/PBS), the
People First system, and the MyFloridaMarketplace (MFMP) procurement system.
The addition of vacant positions as input to salary and benefits forecasting is also a new
planning component for the State of Florida to help project and evaluate the impact of employee
compensation and benefits on overall budgets. The ability to perform more accurate monthly
forecasting using new interfaces and Integration Points to the above systems will provide
significant time savings and more timely information management. This time savings will be
realized during the planning and forecasting cycles, the budget management cycles, and the
shift forward of budget for ongoing capital projects. Additionally, the Florida PALM system has
the potential to remove the current manual and labor-intensive monthly process wherein
remaining budget is determined via exports from the transactional system – this will instead be
performed at the time of the transaction for encumbrances and actual expenditures, and
reported on demand by the user.
Enterprise Performance Management (EPM), referred to below, will be an important part of the
enterprise-wide data repository and decision-enabling toolset in Florida PALM. This decision
support system will contain every accounting-related transaction posted in Florida PALM as well
as the data from the additional systems as listed above and the calculation and statistical tools
for modeling, forecasting, and scenario building.
Finally, the system will support and in cases automate the publishing and reporting aspects of
the current processes. It will provide online queries so that instead of printing a report and
reviewing it line by line to identify problems or reconcile totals or balances, users will be able to
search the data repository using specific criteria to see just the data or transactions of concern
and view the results on screen. As well, alerts for budget management and control will be
available in a dashboard configuration as determined by the end user.
3.4
Assumptions









Statewide appropriations will be controlled at the enterprise level
Agencies will have the ability to further allocate appropriations within the constraints of
the statewide appropriations for management purposes
Agencies can establish management budget allocations to either control or monitor
budget/appropriations
Budget override authority will be restricted
Encumbrances will reserve appropriation balances in the system
Multiple budget and financial periods may be open at one time; however,
Recording transactions will be limited by period. Once an accounting period has been
closed, no additional transactions can be recorded for that period.
There will be multiple ledgers to handle the financial processing and reporting
requirements of the State (i.e., General Ledger, Budget Control subsidiary ledger, Cash
Control subsidiary ledger, and Treasury Control subsidiary ledger)
The Legislative Appropriations System/Planning and Budgeting Subsystem (LAS/PBS)
is out of the scope for this project. These are applications that manage the
appropriations preparation, approval, and execution process for the State. They consist
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion






3.5
of the Legislative Appropriation System managed by the Legislature and the Florida
Financial Management Information System (FFMIS) - Planning and Budgeting
Subsystem managed by the Executive Office of the Governor
As the LAS/PBS will remain in place, an interface will be needed to obtain budget and
cash data, and to provide expenditure information
An interface with People First will be needed to obtain positions, paid distributions,
vacancies, pays, and benefits
An interface with MyFloridaMarketPlace will be needed for encumbrances
DFS will own and administer the new data repository and corresponding tools made
available to agencies at the advent of the new Florida PALM financial management
system, which includes new DFS roles in support of the Florida PALM’s Budget Control
subsidiary ledger
The current budget cycle as defined in the State of Florida will continue with regards to
business processes (including timing and controls) that will not change from the Level 1
Business Process Models
DFS designated accounts such as payroll, retirement benefits, re-employment
assistance and others can run regardless of funds and budget availability
Standardized Process Area Overview
This Process Area begins with budget planning and preparation by the Governor, Legislature
and agencies. Agencies are responsible for all intra-agency planning and forecasting which
feeds their annual planning and budgeting submissions. Currently agencies use a disparate set
of tools and processes for this planning and forecasting. These processes and tools can be
labor-intensive to use. Florida PALM will provide standard, fully integrated reporting, as well as
analysis and forecasting tools for the agencies to support development of their Legislative
Budget Request (LBR), Long-Range Program Plan (LRPP) and Capital Improvement Program
(CIP) Plan. These tools will support revenue and position/employee level expenditure, and
operating forecasting for the operating and Capital Improvement Program (CIP) Plans as well as
development of the agency strategy and performance plans to feed the LRPP.
The State of Florida’s Fiscal Year operates from July 1 through June 30. The Planning and
Forecasting (LBR Development and Submission), Carry Forward (Operating) and Certified
Forward pertaining to Fixed Capital Outlay (FCO), Process Areas occur during the fiscal year
simultaneously with the Manage and Control (Budget Management) Process Area. Normally,
agency LBR submission occurs October 15 each year, unless there is a reapportionment
needed for primary elections or other such events which require LBR submission a month
earlier on September 15.
Annually, agencies prepare a LBR, LRPP and CIP Plan. The LBR asks for budgetary spending
authority needed to accomplish the agency’s functions and is supported by the goals and
objectives identified in the LRPP. The LRPP identifies the agency’s mission, goals, objectives
and performance standards and measures related to the administration of its authorized
functions. The CIP requests an agency’s five-year plan for facility needs. During this planning
period the Governor prepares a recommended budget for the State while each chamber of the
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Budget Preparation to Reversion
Legislature develops its own appropriations bill. These processes and tools are not included in
the scope of the Florida PALM project as they will continue to be owned and supported by the
Executive Office of the Governor/Office of Policy and Budget (EOG/OPB) within the LAS/PBS
and other EOG/OPB tools.
The agencies’ LBRs are submitted to the Executive Office of the Governor and the House and
Senate Appropriations committees. At least 30 days before the scheduled annual legislative
session, the Governor’s recommended budget is transmitted to the Legislature. At any time
following submission of the Governor’s recommended budget, the Governor may amend his or
her budget recommendations, also known as a supplemental LBR. The Legislature reviews the
LBRs and the Governor’s recommended budget. Each chamber prepares their own version of
the appropriations bills. A joint-member conference committee prepares the final appropriations
which are included in the GAA passed by the Legislature and signed into law by the Governor.
These processes and tools are not included in the scope of the Florida PALM project as they
will continue to be owned by the EOG/OPB using the LAS/PBS system and other EOG/OPB
tools.
The final appropriations or budget amendments are transmitted from LAS/PBS to the Florida
PALM for posting at a high level (Agency, Fund, Budget Entity, Appropriation Category, and
Category Year). The CFO will validate and identify chart account exceptions from LAS/PBS
appropriations data (Agency, Fund, Budget Entity, Appropriations Category and Category Year)
regarding fund identifier and resolve exceptions with state agencies to setup new account codes
where appropriate and convert LAS/PBS appropriations data (Agency, Fund, Budget Entity,
Appropriation Category and Category Year) to Florida PALM chart of account codes. The
agencies have the ability to further allocate the amounts to lower levels for planning and
management control purposes. When appropriations are released and posted, agencies may
submit invoices to the CFO to use the available budget. The budgetary balances are
continuously and automatically updated in Florida PALM for transactions occurring in the other
Process Areas, and these balances are recorded at the level set whether by appropriation,
allotment, program, etc. Agency staff is responsible for monitoring and ensuring the agency
does not over obligate its budget, and while the current process of monthly checking can be
continued, the data will be available on demand.
The CFO is responsible for maintaining controls so that Agencies do not exceed the State’s
appropriation when obligating current year funds or process payments that exceed the State’s
unexpended release balances. As part of the agencies’ ongoing monitoring and forecasting
process, the agencies may submit budget amendments throughout the year as needed. The
amendments have a varying approval process depending on the type of amendment. The
Florida PALM will perform a cash check via the Cash Control subsidiary ledger to determine the
availability of funds and a budget check via the Budget Control subsidiary ledger to confirm
appropriation authority for encumbrances and expenditures. Refer to that section of this
document for more information. The Manage and Control workflows included in this section
describe the ability to report on remaining budget using the tools and data as described above.
At the end of the fiscal year, outstanding encumbrances and payables must be analyzed to
establish the Carry/Certified Forward budget needed to cover the current year obligations. By
the end of July, the agencies must have identified all outstanding Carry/Certified Forward
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Budget Preparation to Reversion
amounts in the system that will use budget from the fiscal year just ending. By September 30,
the agencies must have received and paid, using this Carry Forward budget, for all goods and
services that were outstanding at the end of the fiscal year. Any end of fiscal year obligations
not paid with Carry Forward budget will need to use available current year appropriations.
Remaining balances of Fixed Capital Outlay (FCO) must be Certified Forward by the Agency
Head as obligated prior to February 1 of the second fiscal year (third year for Educational
Facilities), appropriations not obligated are reverted and entered into the Florida PALM no later
than February 28. In addition, by the end of July for each year thereafter the Agency Head must
certify that the FCO appropriations are still obligated; appropriations no longer obligated are
reverted and entered into the Florida PALM no later than September 1.
3.6
Process Area Details
The table below describes each step in the BUD process envisioned functionality. The process
consists of four subprocesses:
1. Planning and Forecasting (LBR Development & Submission)
2. Manage and Control (Budget Management)
3. Carry Forward (Operating) to Reversions
4. Certified Forward (FCO) to Reversions
The Process Step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different parties. Each swim lane is titled with a role either agency-based or
enterprise-based. The swim lane roles may be different at an agency level.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process. In the table below, a list of the
roles involved in each section has been inserted where the process steps transition from page
to page and a change occurs.
Process Flow Page 1 of 5: BUD – Planning and Forecasting (LBR Development &
Submission)
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Swim
Enterprise – EOG/OPB: an enterprise level role at the Executive Office of the
Lanes –
Governor/Office of Policy and Budget
Definition
Agency – Budget Office: agency level role responsible for budget
Process
Step ID
BUD 1.1
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Process
Name
Collect Data
for Enterprise
Performance
Management
Description of Process
Governing Laws
and Policies
 Collect data from the following
 Section
applications to be entered into the
216.023, F.S.
EPM/BI applications:
 Planning and
 Financial information and COA from the
Budgeting
Florida PALM Budget Control subsidiary
Instructions
ledger for the current fiscal year
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
BUD CP 1.2
Process
Name
EnterpriseWide
Collaboration
Description of Process
Governing Laws
and Policies
(Annual: Initial Budgets, Revised
Budgets, Actual Expenditures, Actual
Revenues, Actual Encumbrances)
 Adjusted appropriations data is sent
from LAS/PBS, which includes; current
FY's budget; GAA (both line items and
back of the bill appropriations), Vetoes,
Supplementals, Failed Contingents,
Non-Operating and Releases. Transfers
and reserves are also collected
 HR/People First: FTE/OPS Positions
including filled and unfilled positions
(vacancies), actual salaries and benefits
 P2P financial obligations including
encumbrances, Contracts, Grants and
Projects (Operating, Non-Operating &
FCO)
 Data is collected and categorized by
organizing the data efficiently by
eliminating redundancies (same data in
multiple tables; data in a table is related,
etc.) to improve performance; there will
be specific rules and format
requirements to load data into the data
repository. Tools provided for BI include
financial and operational modeling, what
if scenario planning
 Actual Prior Fiscal Year expenditures
(historical data, annual submission
before August 1) is sent to LAS/PBS
 EPM to obtain enterprise
comprehensive view and Store in Data
Repository: Forecasting Base Data and
Business Intelligence (BI)
Enterprise-wide Revenue Assumptions:
None identified
 Establish default rules (calculation
formulas) and rates (calculation
parameters, e.g., forecasting drivers) for
enterprise revenue streams and input
rules and rates into EPM/BI applications
forecasting models for revenues
Enterprise-wide Personnel Policy
Assumptions:
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
 Establish amounts and rate defaults for
personnel expenditure forecasting
 Setup Job (vacancy) defaults, position
defaults, compensation and benefit
rules and rates in EPM/BI Personnel
Expenditure forecasting module
Enterprise-wide Revenue Forecast:
 Execute initial enterprise-wide, baseline
revenue forecast in EPM/BI applications
Enterprise-wide Personnel Expenditure
Baseline Forecast (Statewide by Agency):
 Execute initial enterprise-wide, baseline
personnel expenditure forecast in
EPM/BI applications
Enterprise-wide Operating:
BUD 1.3
BUD 1.4
BUD IP 1.5
Page 58 of 306
Build
Enterprisewide
Consolidated
Baseline
Forecasts
Develop
Agency
Strategy
Input Agency
Business
Systems Data
 Execute initial enterprise-wide, baseline
operating expenditure forecast in
EPM/BI applications
 Produce summarized enterprise-wide,
baseline forecasts in EPM/BI
applications
 Provide agencies with a standardized
tool for developing budget strategies
and performance plans to provide input
to the LBR/LRPP/CIP, including all
schedules/exhibits for submission
 All revenue, HR and operating
expenditure assumptions and forecasts
developed are for budget management
tools (Operating, Non-Operating &
FCO)
 Interface of data from existing agency
business systems, for example
information on inventory used, specific
None identified
 Section
216.023, F.S.
 Planning and
Budgeting
Instructions
None identified
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
Description of Process
project information depicting time spent
and contract labor used, etc.
 Agencies establish rules and rates for
input into forecast models for agencyspecific revenues in EPM/BI
applications
BUD 1.6
Develop
Revenue
Updates
BUD 1.7
Build Revenue
Forecasts

BUD 1.8
Develop HR
Updates


BUD 1.9
Build
Personnel
Forecasts


BUD 1.10
Develop
Expenditure
Updates


BUD 1.11
Build
Expenditure
Forecasts


BUD 1.12
Create
Agency
Consolidated
Scenarios



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Governing Laws
and Policies
 Section
216.023, F.S.
 Planning and
Budgeting
Instructions
Execute initial agency-specific revenue
 Section
forecast scenarios in EPM/BI
216.023, F.S.
applications
 Planning and
Budgeting
Instructions
Agencies establish rules and rates and
 Section
input into forecast models for agency216.023, F.S.
specific personnel expenditure forecasts  Planning and
in EPM/BI applications
Budgeting
Updates include personnel /
Instructions
compensation & policy assumptions
(filled and vacant positions)
Execute initial agency-specific
 Section
personnel expenditure forecast
216.023, F.S.
scenarios in EPM/BI applications
 Planning and
Personnel Forecasting includes: rates,
Budgeting
rules, and baseline forecasts
Instructions
Agencies establish rules and rates and
 Section
input into forecast models for agency216.023, F.S.
specific operating expenditure forecasts  Planning and
in EPM/BI applications
Budgeting
Expenditure assumptions include:
Instructions
operating, non-operating, and FCO
Execute initial agency-specific operating  Section
forecast scenarios in EPM/BI
216.023, F.S.
applications
 Planning and
Expenditure forecasts include:
Budgeting
operating, non-operating, and FCO
Instructions
The Governor, Legislature and agencies  Section
perform planning for annual budgets
216.023, F.S.
(LBR/LRPP/CIP, including all
 Planning and
schedules/exhibits)
Budgeting
Schedule I forms created
Instructions
Management is responsible for
determining budget needs and priorities.
Internal meetings and data analysis
performed to determine needs
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
BUD 1.13
BUD 1.14
BUD IP
1.15
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Process
Name
Description of Process
Governing Laws
and Policies
 Agencies will utilize workflow in Florida
PALM to communicate regarding
scenarios and work products included.
 Agencies can securely develop
scenarios before submission of their
final budget request
 Agencies can add EOG/OPB, House
and Senate Amended/Additional
Requests, with this submission
occurring during normal annual budget
request submission
Develop
 Agencies can add EOG/OPB, House
 Section
Amended/Addi
and Senate amended, additional and/or
216.023, F.S.
tion New
new issue requests, with this
Planning and
Requests
submission possibly occurring after an
Budgeting
agency has submitted their annual
Instructions
budget request
 Direction and guidance provided by
EOG/OPB, House, Senate and/or
agencies
 Transfer to LAS/PBS & Florida Fiscal
Portal
Store &
 Repository & corresponding tools for all  Section
Create Final
data: BI (Reports and Dashboard Tools)
216.023, F.S.
Approved
Planning and
 Create Final Approved Budget Request:
Budget
Budgeting
Submission of LBR/LRPP/CIP, including
Request
Instructions
all schedules/exhibits
 Agency final approved LBR/LRPP/CIP
submissions are transferred to EPM to
revise summarized enterprise-wide
baseline forecasts
Submit Initial
 Agency final approved budget request is  Section
LAS/PBS &
sent as data to the LAS/PBS
216.023, F.S.
Florida Fiscal
Planning and
 Agencies finalize submission by locking
Portal
Budgeting
and transferring control in LAS/PBS
Instructions
(existing functionality within LAS/PBS
wherein agency data can no longer be
changed), which concludes the
agencies review and verification before
final submittal to the Governor’s Office
and the Legislature
 Agency runs and uploads reports and
other documents to the Florida Fiscal
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BPS13: Level 2 Standardized Business
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Budget Preparation to Reversion
Process
Step ID
Process
Name
Description of Process


BUD IP
1.16
Submit
Supplemental
LAS/PBS &
Florida Fiscal
Portal







Portal as outlined in the LBR
instructions
Agencies can request LAS/PBS audits
of budget submission from Florida
PALM
Agencies can initiate a request for a
COA change through a workflow
approval process
Develop & Finalize Amended,
Additional, or New Issue Requests to
transfer to LAS/PBS & Florida Fiscal
Portal
LAS/PBS is unlocked and transfers
control to agencies
Direction and guidance provided by
EOG/OPB, House, Senate and/or
agencies
Agencies develop and finalize
amended, additional and/or new issue
requests by locking and transferring
control in LAS/PBS
Agency runs and uploads reports and
other documents to the Florida Fiscal
Portal as outlined in the LBR
instructions
Agencies can request LAS/PBS audits
of budget submission from Florida
PALM
Agencies can initiate a request for a
COA change through a workflow
approval process
Governing Laws
and Policies
 Section
216.023, F.S.
Planning and
Budgeting
Instructions
Process Flow Page 2 of 5: BUD – Manage and Control (Budget Management)
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Swim
Enterprise – EOG/OPB: enterprise level role at the Executive Office of the
Lanes –
Governor/Office of Policy and Budget
Definition
Agency – Budget Office: agency person responsible for budget
Process
Step ID
BUD IP 2.1
Page 61 of 306
Process
Name
Receive
Adjusted
Appropriations
Description of Process
 Current FY’s Budget and Actual Prior
Fiscal Year Expenditures
Governing Laws
and Policies
 Section
216.178, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
BUD 2.2
Establish
Enterprise
Budget
BUD 2.3
Validate &
Resolve COA
Adjustments
Page 62 of 306
Description of Process
Governing Laws
and Policies
 Adjusted appropriations data is sent
from LAS/PBS, which includes current
FY’s budget, GAA (both line items and
back of the bill appropriations), Vetoes,
Supplementals, Failed Contingents,
Non-Operating and Releases. Transfers
and reserves are also collected
 Actual Prior Fiscal Year expenditures
(historical data, annual submission
before August 1) is sent to LAS/PBS
 Establish Enterprise Budget to the
 Section
Budget Control subsidiary ledger
216.181, F.S.
 Populate agency adjusted
appropriations data into EPM along with
release schedules
 Florida PALM converts LAS/PBS
adjusted appropriations data (Agency,
Fund, Budget Entity, Appropriation
Category and Category Year) into
Florida PALM Chart of Account (COA)
codes
 Validation of Data & Load Agency
Templates: Populate Adjusted
Appropriations into Workbooks
None identified
 DFS validates and identifies COA
exceptions from LAS/PBS
appropriations data (Agency, Fund,
Budget Entity, Appropriation Category
and Category Year) regarding fund
identifier and resolves exceptions with
agencies to setup new account codes
where appropriate and converts
LAS/PBS appropriations data (Agency,
Fund, Budget Entity, Appropriation
Category and Category Year) to Florida
PALM COA codes.
 Agencies can initiate a request for a
COA change through a workflow
approval process
 The validation and reconciliation
includes codes which have been
deactivated in LAS/PBS and is essential
so that adjusted appropriations data can
be entered into Florida PALM
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
BUD CP 2.4
BUD 2.5
BUD CP 2.6
BUD CP 2.7
BUD AE 2.8
BUD CP 2.9
Page 63 of 306
Process
Name
Establish
Intra-Agency
Control Rule
Levels
Apply Agency
Templates
Description of Process
 Agencies establish control protocols for
monitoring purposes on budgets setup
within Agency Templates within the
EPM application
 Agencies develop lower level (e.g.,
Bureau/Program) allotments, approved
budget, estimated revenue and releases
 Agencies have the ability to further
allocate approved budgets to
organizational codes, grants, projects,
contracts, other cost accumulators
(OCA), and other elements of the COA
in EPM application
 Agencies publish annual operating
budget, rate report, etc.
Load
 Enterprise-level Level 2 appropriation
Appropriation
allocations loaded with control rule
Allotments for
levels, established in the Budget Control
Control
subsidiary ledger, for those instances
when agencies do not perform any
allocations
Load Budget
 Enterprise-level budget allocations
Allotments for
loaded with control rule levels,
Control
established in the Budget Control
subsidiary ledger
Post to Budget  Record Appropriations, Approved
Ledger
Budget; Releases to General Revenue
Fund, Trust Funds
Transaction
 Occurs on demand: Completed or
Budget
Stopped (Budget Authority, Allocations
Checking
& Release Schedules)
 The Transaction Budget Check will
check appropriations, as reported to the
CFO by Agency, Fund, Budget Entity,
Appropriation Category, Category Year
and depending on the agency’s
business rules, will be capable of further
checking allotments down to other
elements of the COA and will also be
based on unspent available release,
less the current transactions
 Transaction Budget Checking will
include R2R Control Point 3 Budget
Governing Laws
and Policies
None identified
None identified
None identified
None identified
None identified
 Section
216.181, F.S.
 Section
216.192, F.S.
 Section
216.292, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
Check for Journal Transfers and the
P2P Control Point 2.4
 DFS can designate accounts that will
process regardless if budget is available
Process Flow Page 3 of 5: BUD – Manage and Control (Budget Management)
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Swim
Enterprise – EOG/OPB: enterprise level role at the Executive Office of the
Lanes –
Governor/Office of Policy and Budget
Definition
Agency – Budget Office: agency person responsible for budget
Process
Step ID
BUD 2.10
BUD 2.11
BUD 2.12
Page 64 of 306
Proces
s Name
Forecasts &
Assumptions
Require
Refresh?
Refresh Data:
Refer to
Planning &
Forecasting
Create Budget
Management
Reports
Description of Process
 Agencies will determine if revenue,
HR and expenditure assumptions and
forecasts require updates
 Interface of data from existing agency
business systems
 Agencies may also record projected
revenues to allow for monitoring
against actuals in Agency Template in
EPM application
 LBR (development and submission)
 Agencies can publish monthly spend
plans, rate reports, etc., however the
functionality to publish on demand is
planned in the new system
 Spend plan reports will include all
appropriate fiscal information (e.g.,
department, budget entity, COA,
allocations, fund, OCA, expenditures,
encumbrances, projections,
contract/project, co-located breakout,
and comments with customization
capabilities at the discretion of each
agency)
 Rate reports will include department,
budget entity, program, program
component, COA, FTE, CAD position
number, class code, pay grade, class
title, incumbent name, vacancies,
annual salary rate, bi-weekly or
Governing Laws
and Policies
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Proces
s Name
BUD 2.13
Create
Forecasting
and Planning
Reports
(“What-if”)
BUD 2.14
Develop
Budget
Amendment
Adjustments
Page 65 of 306
Description of Process
monthly rate, approved rate, base
rate, pending rate actions, available
rate, budget allocation, actuals,
projections, surplus/deficit and
comments with customization
capabilities at the discretion of each
agency
 Create forecasting, labor, and cost
accounting reports
 Florida PALM automatically tracks
and reconciles rate reports to People
First, including pending personnel rate
actions
 Execute updated, agency-specific
consolidated expenditures and
revenue forecast scenarios for
projected fiscal year-end scenarios in
EPM/BI
 Actual revenues are compared to
projected revenues and adjustments
made or budget changes requested
as appropriate
 Workflow functionality to include
agency programs drivers and
assumptions
 Agencies will use the data stored for
HR, Revenue and Operating
Expenditures; and the drivers and
assumptions that have been
developed to perform the forecasts to
determine if a budget amendment is
needed
 Agencies will be able to monitor and
manage budget balances throughout
the year and take appropriate action
when needed (e.g., regular budget
amendments, emergencies, new
funding, FCO, releases, transfers,
etc.)
 Agencies will follow an internal
agency review and approval process
prior to submission of agency
transfers
 Agency transfers are submitted in the
form of data to the Budget
Governing Laws
and Policies
 Section
216.181, F.S.
 Section
216.192, F.S.
 Section
216.181, F.S.
 Section
216.192, F.S.
 Section
216.292, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Proces
s Name
Description of Process

BUD IP 2.15
Input into
BAPS

BUD 2.16
Budget
Amendments
Reviewed By
EOG/OPB/Hou
se/Senate



Amendment Processing System
(BAPS) and validated by LAS/PBS
Agencies can initiate a request for a
COA change through a workflow
approval process
Budget amendments in the form of
data is sent to BAPS for processing
and validated by LAS/PBS
Budget amendments are reviewed by
EOG/OPB, House and Senate
Direction and guidance provided by
EOG/OPB, House and Senate
regarding budget amendments
Budget amendments may require
updates, be denied and/or withdrawn
Budget amendments are approved for
requested adjustments
Agencies are provided comments and
direction
Generate
Approved
Budget
Amendments

BUD IP 2.18
LAS/PBS
BUD AE
2.19
Update Budget
Ledger
 Budget amendments in the form of
data is sent from BAPS to LAS/PBS
 Subsidiary ledger updates; Record
budget amendment adjustments
DR Budgetary Fund Balance
CR Appropriations;
DR Appropriations, Allocated
CR Approved Budget;
DR Unexpended Releases
CR Released Appropriations
BUD 2.17

Governing Laws
and Policies
None identified
 Section
216.181, F.S.
 Section
216.192, F.S.
 Section
216.292, F.S.
 Section
216.181, F.S.
 Section
216.192, F.S.
 Section
216.292, F.S.
None identified
None identified
Process Flow Page 4 of 5: BUD – Carry Forward (Operating) to Reversions
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Swim
Enterprise – EOG/OPB: enterprise level role at the Executive Office of the
Lanes –
Governor/Office of Policy and Budget
Definition
Agency – Budget Office: agency person responsible for budget
Process
Step ID
BUD IP 3.1
Page 66 of 306
Process
Name
Create
Tentative
Carry
Description of Process
 Florida PALM automatically creates
Carry Forward (Operating Categories)
incurred obligations to be marked for
Governing Laws
and Policies
 Section 216.301,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
Forward
(Operating
Categories)
Data Set
Description of Process

Carry Forward Data is sent to LAS/PBS
of the tentative Carry Forward budget
(unexpended release balances) as of
6/30 for Carry Forward
Agencies are not allowed to submit a
Carry Forward request that will exceed
the unexpended release balance on the
Florida PALM Budget Control subsidiary
ledger
Florida PALM automatically creates
Carry Forward authority category
13XXXX (statutorily authorized)
Data is sent to the LAS/PBS of the
Carry Forward authority category
13XXXX
Agencies are not allowed to submit a
Carry Forward request that will exceed
the unexpended release balance on the
Florida PALM Budget Control subsidiary
ledger
EOG/OPB validates tentative Carry
Forward (Operating Categories)
incurred obligations to be Carry
Forward balances and account codes
BUD IP 3.2
Create Carry 
Forward
Authority
Category

13XXXX Data
Set

BUD 3.3
Validate
Tentative
Carry
Forward

BUD 3.4
Validate
Carry
Forward
Authority
Category
13XXXX
 EOG/OPB validates tentative Carry
Forward authority category 13XXXX
(statutorily authorized) balances and
account codes
BUD 3.5
Automated
Marking of
Eligible
Transactions
 Florida PALM automatically marks all
eligible Carry Forward (Operating
categories) / Carry Forward Authority
category 13XXXX transactions
 Agencies can remove automatic
markings on transactions
Page 67 of 306
Governing Laws
and Policies
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
 Section 216.301,
F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
 Section 216.301,
F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
 Section 216.301,
F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
 Section 216.301,
F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
BUD 3.6
BUD IP 3.7
Process
Name
Establish
Agency Final
Carry
Forward /
Carry
Forward
Authority
Category
13XXXX
Reduce
Unexpended
Release
Balances
Description of Process
 DFS transfers Carry Forward / Carry
Forward authority category 13XXXX
transactions
 Any unexpended release balance that is
not obligated (Florida PALM marked)
during the Carry Forward process is
reverted at the end of July
 DFS establishes Final Carry Forward /
 Section 216.301,
Carry Forward authority category
F.S.
13XXXX
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
 Florida PALM reduces the unexpended
release balances down to the amount
being Carry Forward
 Agency Carry Forward / Carry Forward
authority category 13XXXX Data is sent
to LAS/PBS
 First Carry Forward Reversion, within
August
 EOG/OPB posts Carry Forward to
LAS/PBS, by the end of August
 Posting includes First Reversion data
BUD 3.8
Posting Final
Carry
Forward
BUD 3.9
Posting Final
Carry
Forward
Authority
Category
13XXXX
 EOG/OPB posts Carry Forward
authority category 13XXXX to
LAS/PBS, by the end of August
 Posting includes First Reversion data
BUD AE
3.10
Update
Budget
Ledger
 Carry/Certified Forward entries
 Final Agency Carry Forward data as of
September 30 updates the Budget
Control subsidiary ledger
Page 68 of 306
Governing Laws
and Policies
 Section 216.301,
F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
 Section 216.301,
F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
 Section 216.301,
F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
 Section 216.301,
F.S.
 EOG/OPB
Agency
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
Description of Process
BUD 3.11
Verify Data
 Agencies will generate LAS/PBS
reports to reconcile with Florida PALM
data
Governing Laws
and Policies
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal Year
End Instructions
 Section 216.301,
F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal Year
End Instructions
Process Flow Page 5 of 5: BUD – Certified Forward (FCO) to Reversions
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Swim
Enterprise – EOG/OPB: enterprise level role at the Executive Office of the
Lanes –
Governor/Office of Policy and Budget
Definition
Agency – Budget Office: agency person responsible for budget
Process
Step ID
BUD IP 4.1
Process
Name
Create
Tentative
Certified
Forward
(FCO) Data
Set
Description of Process
BUD 4.2
Validate
Tentative
Certified
 EOG/OPB validates tentative Certified
Forward (FCO) balances and account
codes
Page 69 of 306
 The tentative Certified Forward Data
Set for FCO is created and sent to
LAS/PBS
Governing Laws
and Policies
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Section
216.301, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
Forward
(FCO)
Description of Process
BUD 4.3
Automated
Requirement
of FCO
Project ID
 Florida PALM automatically requires
specific FCO project ID information
throughout the fiscal year
 Automated marking of eligible
transactions
 This occurs at the end of July
BUD 4.4
Establish
Final Certified
Forward
(FCO)
 Florida PALM validates available FCO
budget and establishes final Certified
Forward (FCO) data
BUD IP 4.5
Agency Final
Certified
Forward
(FCO) Data
 Agency final Certified Forward (FCO)
data is sent to LAS/PBS and DMS
Page 70 of 306
Governing Laws
and Policies
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Section
216.301, F.S.
 EOG/OPB
Agency
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
Description of Process
BUD 4.6
Review/Appr
ove Final
Certified
Forward
(FCO)
 EOG/OPB review/approve final
approved Certified Forward (FCO) data
is sent to LAS/PBS
 All non-obligated and non-approved
final approved Certified Forward (FCO)
funds will be reverted (First Certified
Forward Reversion, by September 1st)
BUD IP 4.7
Send
LAS/PBS
Final
Reverted
Certified
Forward
(FCO) to
Budget
Ledger
 Following EOG/OPB review, final
reverted Certified Forward (FCO) is
sent to the Budget Control subsidiary
ledger
BUD 4.8
Create
Certified
Forward
(FCO)
Spreadsheets
for Agency
Identification
 EOG/OPB develops FCO spreadsheets
for agencies to review and identify
remaining FCO appropriation amounts
 FCO Project agency templates are
created within the EPM application and
populated with data from the Project
Page 71 of 306
Governing Laws
and Policies
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
of
Appropriation
Amounts
Description of Process
BUD 4.9
Certified
Forward
(FCO)
Spreadsheets

BUD CP
4.10
Agency
Reviews &
Completes
Certified
Forward
(FCO)
Requests





BUD 4.11
Page 72 of 306
Review/Appr
ove Agency
Certified
Forward
(FCO) Data

Governing Laws
and Policies
Development to Closeout process area  EOG/OPB
with the appropriate fields identified by
Guidelines for
EOG/OPB
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
EOG/OPB sends FCO spreadsheets to  Section
agencies for review and identification of
216.301, F.S.
remaining FCO appropriation amounts
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
Agencies review FCO spreadsheets
 Section
and develop workbooks within Florida
216.301, F.S.
PALM to identify remaining FCO
 EOG/OPB
appropriation amounts
Agency
Agencies document obligations and
Addressed
non-obligations including supporting
Memorandums
documentation and comments as
 EOG/OPB
appropriate
Guidelines for
Agencies validate FCO Project agency
Fixed Capital
templates for all appropriate information
Outlay
including remaining FCO appropriation
Reversions
amounts
 DFS Fiscal
Agencies request FCO Interface Data to
Year End
be transmitted to EOG/OPB for
Instructions
review/approval
Florida PALM modules (PJT) accessed
for supporting documentation
EOG/OPB review/approve of FCO
 Section
Interface Data to determine FCO
216.301, F.S.
reversions
 EOG/OPB
Agency
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
to Determine
Reversions
BUD 4.12
Calculate
Final Certified
Forward
(FCO)
Reversions
BUD IP 4.13
Send
LAS/PBS
Final
Reverted
Certified
Forward
(FCO) to
Budget
Ledger
BUD AE
4.14
Update
Budget
Ledger
Page 73 of 306
Description of Process
Governing Laws
and Policies
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Approved Agency FCO Interface Data
 Section
(FCO remaining balances either
216.301, F.S.
approved to be Certified Forward or
 EOG/OPB
Reverted) is sent from LAS/PBS to the
Agency
Florida PALM
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 LAS/PBS sends Final Reverted
 Section
Certified Forward (FCO) to Budget
216.301, F.S.
Control subsidiary ledger
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Florida PALM Budget Control subsidiary  Section
ledger updated with Final Reverted
216.301, F.S.
Certified Forward (FCO)
 EOG/OPB
Agency
Addressed
Memorandums
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Process
Step ID
Process
Name
BUD 4.15
Agency
Reviews
Final Certified
Forward
(FCO)
3.7
Description of Process
Governing Laws
and Policies
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
 Agencies generate reports in Florida
 Section
PALM and LAS/PBS for reconciliation of
216.301, F.S.
appropriation balances
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 DFS Fiscal
Year End
Instructions
Integration
Integration
ID
BUD IP 1
FFMIS or Key System
Integration Description
LAS/PBS





Page 74 of 306
Current FY’s Budget and Actual Prior Fiscal
Year Expenditures
Adjusted appropriations data is sent from
LAS/PBS, which includes current FY’s budget
Adjusted appropriations also include GAA (both
line items and back of the bill appropriations),
Vetoes, Supplementals, Failed Contingents,
Non-Operating and Releases. Transfers and
reserves are also noted.
Actual Prior Fiscal Year expenditures (historical
data, annual submission before August 1st is
sent to LAS/PBS
The frequency would be annually triggered by
the state budget cycle
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Integration
ID
BUD IP 2
FFMIS or Key System
Integration Description
People First



BUD IP 3
Agency Business
Systems


BUD IP 4
BUD IP 6
LAS/PBS

LAS/PBS



BUD IP 1.5
Agency Business
Systems



BUD IP 1.15
LAS/PBS & Florida
Fiscal Portal


BUD IP 1.16
LAS/PBS & Florida
Fiscal Portal


Page 75 of 306
Full Time Equivalent (FTE)/Other Personal
Services (OPS) Positions, Vacancies and
Salaries & Benefits
People First system will send data consisting of
FTE and OPS positions including filled and
unfilled positions (vacancies), actual salaries
and benefits
The frequency would be on demand triggered
by the state budget reporting needs
Interface of data from existing agency business
systems
The frequency would be on demand triggered
by the state budget reporting needs
Florida PALM expenditures and cash data
transferred to LAS/PBS daily, if not on demand.
Florida PALM Cash Process area provides all
cash data
The frequency would be daily
On September 30th, Florida PALM Budget
Control subsidiary ledger will automatically
remove marks from any outstanding
encumbrances, payables, receivables
effectively moving the obligation to the current
budget year
The remaining unexpended release balances
from the Carry Forward process are reverted
(i.e., reduced to zero) and the amount reverted
is transmitted to LAS/PBS
The frequency would be annually
Interface of data from existing agency business
systems
The frequency would be on demand triggered
by the forecasting/planning schedule to obtain
any data from the agencies
Agency final approved budget request is sent
as data to the LAS/PBS
The frequency would be annually based on the
budget cycle
Agency runs and uploads reports and other
documents to the Florida Fiscal Portal as
outlined in the LBR instructions
The frequency would be on demand triggered
by the budget cycle and agency amendments
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Integration
ID
BUD IP 2.1
FFMIS or Key System
Integration Description
LAS/PBS


BUD IP 2.15
BAPS


BUD IP 2.18
LAS/PBS


BUD IP 3.1
LAS/PBS


BUD IP 3.2
LAS/PBS


BUD IP 3.7
LAS/PBS


BUD IP 4.1
LAS/PBS


BUD IP 4.5
LAS/PBS and DMS


BUD IP 4.7
LAS/PBS


Page 76 of 306
Adjusted appropriations data is sent from
LAS/PBS, which includes current FY’s budget
The frequency would be on demand triggered
by the budget cycle
Budget amendments in the form of data are
sent from Florida PALM to BAPS for
processing and validated by LAS/PBS
The frequency would be on demand based on
any budget amendments
Budget amendments in the form of data are
sent from BAPS to LAS/PBS
The frequency would be on demand based on
any budget amendments
Data is sent to LAS/PBS of the tentative Carry
Forward budget (unexpended release
balances) as of 6/30 for Carry Forward
The frequency is annually based on the budget
cycle
Data is sent to the LAS/PBS of the Carry
Forward authority category 13XXXX
The frequency is annually based on the budget
cycle
Agency Carry Forward / Carry Forward
authority category 13XXXX Data is sent to
LAS/PBS
The frequency is annually based on the budget
cycle
Data is sent to LAS/PBS of the tentative
Certified Forward budget (unexpended release
balances, FCO approved budget unreleased,
including reserves) as of 6/30 for Certified
Forward (FCO)
The frequency is annually based on the budget
cycle
Agency final Certified Forward (FCO) data is
sent to LAS/PBS and DMS
The frequency is annually based on the budget
cycle
LAS/PBS sends approved Final Certified
Forward (FCO) reverted data to the Florida
PALM Budget Control subsidiary ledger
LAS/PBS sends Final Certified Forward (FCO)
Reversion data to the Florida PALM Budget
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Integration
ID
FFMIS or Key System
Integration Description

BUD IP 4.13
LAS/PBS



3.8
Control subsidiary ledger and final FCO
reversions report is published
The frequency is annually based on the budget
cycle
LAS/PBS sends approved Final Certified
Forward (FCO) reverted data to the Florida
PALM Budget Control subsidiary ledger
LAS/PBS sends Final Certified Forward (FCO)
Reversion data to the Florida PALM Budget
Control subsidiary ledger and final FCO
reversions report is published
The frequency is annually based on the budget
cycle
Control Points
Control Pt.
ID
BUD CP 1
BUD CP 2
BUD CP 3
BUD CP 1.2
BUD CP 2.4
BUD CP 2.6
BUD CP 2.7
BUD CP 2.9
BUD CP 4.10
Page 77 of 306
Control Point Description
 Carry/Certified Forward FCO Review: DFS iterative review and correction
of negative balances and accounts on demand per DFS Fiscal Year End
Instructions
 Carry/Certified Forward FCO Balances Loaded Review : EOG/OPB and
DFS iterative review of balances loaded, any adjustments warranted and
full reconciliation per Section 216.301, F.S. & EOG/OPB Agency
Addressed Memorandums
 Carry/Certified Forward Reconciliation: EOG/OPB, DFS and Agencies
iterative reconciliation of FCO Projects that are requested for Certified
Forward FCO do not exceed the appropriation amount in the Florida PALM
Budget Control subsidiary ledger per EOG/OPB Agency Addressed
Memorandums & DFS Fiscal Year End
 Agencies request FCO Interface Data to be transmitted to EOG/OPB for
review/approval
 Enterprise-wide Collaboration
 Establish Intra-Agency Control Rule Levels
 Load Appropriation Allotments for Control
 Load Budget Allotments for Control
 Transaction Budget Checking
 Agency Reviews & Completes Certified Forward (FCO) Requests
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
3.9
Reporting
Report
No.
Description
BUD R 1
Reports for data
review and
validation as it is
input to the EPM
Agency
Consolidated
Scenarios are
developed in
preparation of the
LBR, LRPP and
CIP reports
BUD R 2
BUD R 3
BUD R 4
BUD R 5
BUD R 6
Page 78 of 306
Agencies can
securely develop
scenarios before
submission of
their final budget
request
Final Approved
LBR, LRPP and
CIP are submitted
for
EOG/OPB/Legisl
ative Review; CIP
budget requests
are additionally
submitted to DMS
for review
Budget
Establishment /
Allotment Reports
Agency Annual
Operating
Budget, Rate
Reports, etc.
Budget
Management
Reports: Agency
Spend Plans,
Frequency
and
Triggering
Event
OnDemand
Audience(s) Classification Governing
Laws and
Policies
Enterprise
Level
Planning and
Forecasting
None
identified
Annual
EOG/OPB,
Legislature,
other
Agencies
and Public
Planning and
Forecasting
 Section
216.013,
F.S.
 Section
216.023,
F.S.
 Section
216.043,
F.S.
 Section
216.044,
F.S.
Annual
EOG/OPB,
Legislature,
other
Agencies
and Public
Planning and
Forecasting
OnDemand
Agency
Operational
Management
 Section
216.013,
F.S.
 Section
216.023,
F.S.
 Section
216.043,
F.S.
 Section
216.044,
F.S.
None
identified
OnDemand
Agency
Operational
Management
None
identified
OnDemand
and
Monthly
Agency
Operational
Management
None
identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Report
No.
BUD R 7
BUD R 8
BUD R 9
BUD R 10
BUD R 11
BUD R 12
BUD R 13
3.10
Description
Frequency
and
Triggering
Event
Audience(s) Classification Governing
Laws and
Policies
OnDemand
Enterprise
Level
Operational
Management
OnDemand
Agency
Operational
Management
Annual
Agency
Carry Forward/
Carry Forward
Authority
Category
13XXXX and
Certified Forward
FCO Reversions
Carry/Certified
Forward FCO
Reversion
Reports
Agency FCO
Projects
Annual
EOG/OPB,
Legislature,
Agency
 Section
216.181,
F.S.
Carry/Certified  Section
to Reversions
216.301,
F.S.
Carry/Certified  Section
to Reversions
216.301,
F.S.
Annual
EOG/OPB,
Legislature,
Agency
Carry/Certified  Section
to Reversions
216.301,
F.S.
Annual
Final FCO
Reversion
Reports
Annual
EOG/OPB,
Legislature,
Agency
EOG/OPB,
Legislature,
Agency
Carry/Certified  Section
to Reversions
216.301,
F.S.
Carry/Certified  Section
to Reversions
216.301,
F.S.
Rate Reports,
etc.
Forecasting &
Labor Reports
and Labor
Reports (Project
& Grant /Cost
Accounting)
Budget
Amendment
Adjustments
Exceptions and
Notifications
None
identified
Accounting Events
Accounting Event
ID
BUD AE 2.8
BUD AE 2.19
Page 79 of 306
Description





Post to Budget Ledger
Record appropriations
Record approved budget
Record releases – General Revenue Fund, Trust Funds
Update Budget Ledger
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Accounting Event
ID
BUD AE 3.10
BUD AE 4.14
3.11
Description





Record budget amendment adjustments
Update Budget Ledger
Carry/Certified Forward entries
Update Budget Ledger
Reversion Entry
Key Performance Indicators/Measure
Measure
Relevance
Number of LBR issues
submitted
Percentage of LBR issues
actually appropriated
Percentage of salary rate
utilized
Efficiency and Accountability
Data Elements Needed to
Generate Measure
LBR issues submitted
Efficiency and Accountability
LBR issues appropriated
Efficiency and Compliance
Percentage of Budget
Allotment that is expended
and encumbered
Number of budget overrides
executed, by agency and end
user
Number of budget
amendments submitted
Percentage of budget
amendments actually
approved
Percentage of Carry Forward
(Operating) by category
Efficiency and Compliance
Appropriated salary rate
compared to salary rate
utilized by month and year
Allotments, Expenditures,
and Encumbrances
Percentage of Carry Forward
(Operating) to reversion
Percentage of Certified
Forward (FCO) to reversion
Efficiency, Control and
Compliance
Efficiency, Control and
Compliance
3.12
Efficiency, Control and
Compliance
Agency, Overrides, and End
user
Efficiency, Control and
Compliance
Efficiency, Control and
Compliance
Budget amendments
Efficiency, Control and
Compliance
Appropriation, Expenditures,
Encumbrances, and
Balances
Appropriation, expenditures,
encumbrances, and balances
Appropriation, Expenditures,
Encumbrances, FCO project
ID and Balances
Budget amendments
approved
Future Enhancements
 Ability to accommodate budgets based on revenues with different rules set by LAS/PBS that is
controlled by enterprise
Page 80 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
3.13
Standard Business Process Flows
Page 81 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Page 82 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Page 83 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Page 84 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Budget Preparation to Reversion
Page 85 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Cash Inflow to Outflow
4.0
Cash Inflow to Outflow (CSH)
4.1
General Information
Process Area
Process Flows
As of
4.2
CSH – Cash Inflow to Outflow
1. CSH – Cash Management
09/14/2015
Authors and Contributors
Authors
Contributors
4.3
Deana Metcalf, State BPS Team
Gary Schneider, EY BPS Team
Jordan Landreth, EY BPS Team
Department of Financial Services, Division of Treasury
Department of Financial Services, Division of Administration
Department of Financial Services, Division of Accounting & Auditing
Department of Environmental Protection
Department of Revenue
Department of Transportation
Department of Business and Professional Regulation
Department of Elder Affairs
Agency for Health Care Administration
Scope
This document depicts the Level 2 detailed proposed business process design for the Cash
Inflow and Outflow Process Area, which is defined in the following subprocess:
1. Cash Management
This subprocess describes the process steps to a) establish agency funds; b) maintain the Cash
Control subsidiary ledger balances; and c) monitor and forecast cash. Each of these areas is
described below.
4.4
Assumptions




The deposit information received from the bank may not provide sufficient detail for the
system to automatically record detailed accounting information so the agencies may
need to continue to record the detailed information
Cash reduction in the Cash Control subsidiary ledger will happen at the time of payment
issuance
Agencies will have the ability to schedule payment dates
Agencies will have the ability to forecast cash balances
Page 86 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Cash Inflow to Outflow
4.5
Process Area Overview
This section describes the three processes shown on the Cash Management Process Flow.
The Establish Agency Funds process begins with an agency initiating a request to establish a
new or modify a fund from A&A; fund profiles are established and maintained in the accounting
system at an enterprise and agency level. This process has three authorization Control Points.
First, A&A must authorize the request. Next, the agency adds specific fund criteria such as
minimum balances to control how the fund is managed within Florida PALM. Thirdly, an agency
supervisor reviews and approves the control criteria for the fund. After completion of these
steps, the fund is ready for use and is integrated into the Cash Control subsidiary ledger.
The Maintain Cash Control subsidiary ledger balances process is used to account for the control
and movement of all cash into and out of the Cash Control subsidiary ledger. As described here,
the Cash Control subsidiary ledger supports the CFO’s cash control responsibilities. It provides
a real-time cash balance for allowing or disallowing all cash outflow transactions. Overriding
system controls will be managed at an enterprise level. The Cash Control subsidiary ledger is
controlled at the chart of account level using a hierarchy of account codes (e.g., agency, GF, SF
and FID). The inflow and outflow of funds are updated to the Cash Control subsidiary ledger
real-time to determine available cash. It is continually monitored at the enterprise level and
provides state leadership with fiscal information on a cash basis. Appropriate accounting entries
must be made to support multiple cash reporting requirements.
Inflows into the Cash Control subsidiary ledger (by fund) include summary cash deposit
transactions from the ARB subsidiary ledger, interagency transfers and investment earnings.
For cash inflow, state agencies receive revenue from numerous sources including: 1) the sale of
various types of goods and services to the public, commercial entities and other governmental
organizations; 2) taxes, fees, permits; and 3) federal grants. Once collected, these funds are
accounted for by the agencies and recorded into Florida PALM, increasing their cash fund
balances.
Outflows from the Cash Control subsidiary ledger (by fund) include transactions from the
Accounts Payable subsidiary ledger and interagency transfers. Cash outflows are primarily
payments entered in the Procurement to Payment (P2P) Process Area that need to have cash
available to fund the payment.
The Monitor and Forecast Cash process allows the cash balances to be monitored and changes
forecasted at both an enterprise and agency level. Inflows and outflows are monitored daily to
ensure cash balances are adequate and no issues or concerns are identified. Cash inflow,
outflow, and balance trends are also used for forecasting and recording projected cash flows
including required granularity for projected to actual reporting. Cash Control subsidiary ledger
management and monitoring are supported by cash balance and activity reports and cash
balance forecasting reports. This data is used by the Legislature and state economists for
reporting and statewide decision making.
Page 87 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Cash Inflow to Outflow
4.6
Process Area Details
The table below describes each step in the CSH process envisioned functionality. This process
consists of the following subprocess:
1. Cash Management
The Process Step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different entities. Each swim lane is titled with a role that is either agency-based or
enterprise-based. The swim lane roles may be different at an agency.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process.
Process Flow Page 1 of 1: CSH – Cash Management
Enterprise – DFS/A&A: enterprise level role at DFS A&A responsible for
establishing funds, management of the overall Cash Control subsidiary ledger,
Swim
and enterprise cash monitoring and forecasting
Lanes –
Agency – Supervisor Role: individual who performs an independent review
Definition
and approval of agency fiscal staff activities
Agency – Analyst Role: individual in agency who monitors cash balances and
prepares forecasts
Process
Step ID
CSH CP 1.1
CSH CP 1.2
CSH CP 1.3
Page 88 of 306
Process
Name
Establish
and
Maintain
Fund
Description of Process
Governing Laws
and Policies
 Section
215.32, F.S.
 Section
215.3207, F.S.
 Authorized A&A Approver reviews the
request for establishment or modification of
a trust fund
 The agency initiates request to create or
modify trust funds in the R2R Process Area
 The fund is created in Florida PALM by A&A
and specific fields of the trust fund profile are
entered (e.g., agency, GF, SF and FID)
Add Agency  Authorized Agency Analyst updates agency
None identified
Specific
specific fund criteria
Fund
 The Agency (Agency Analyst role) enters
Criteria
other profile information to facilitate investing
agency cash and distributing proceeds (e.g.,
fund split, minimum balances, time horizon,
debt covenants)
Review and  Agency Supervisor reviews and approves
 Section
Approve
agency specific fund criteria
215.32, F.S.
Criteria
 Section
215.3207, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Cash Inflow to Outflow
Process
Step ID
CSH 1.4
CSH 1.5
CSH 1.6
CSH AE 1.7
CSH 1.8
Page 89 of 306
Process
Name
Fund
Established
and Ready
for Use
Description of Process
 A&A establishes the fund in Florida PALM
which integrates the fund into the Cash
Control subsidiary ledger
 The agency is notified that the fund is
available for use
Cash
 The Cash Control subsidiary ledger reflects
Control
the amount of cash across all agencies and
Subsidiary
funds
Ledger
 The Cash Control subsidiary ledger is
updated in real-time or near real-time by: 1)
cash transactions related to receipts in the
ARB subsidiary ledger, 2) cash transactions
related to expenditures in the Accounts
Payable subsidiary ledger, 3) inter-agency
cash transfers captured in R2R, and 4)
investment earnings
 The Cash Control subsidiary ledger
performs cash control edits for all
expenditures (P2P) of cash to ensure cash
is available to fund the transactions.
Transactions will not process if cash is not
available. There will be restricted override
capability in certain situations
 The Cash Control subsidiary ledger is used
by R2R to check cash availability prior to
agencies posting interagency cash transfers
Review
 Interest is automatically posted to agency
Apportionm
funds
ent of
 Agencies are notified by Florida PALM of
Interest and
apportionment of interest and fees
Fees
 An agency analyst reviews the
apportionment
Reapportio  If necessary, the agency analyst
n
reapportions interest and fees in Florida
Interest/Fee
PALM
s if Needed
Monitor
 At the Enterprise level, the system will
Cash
generate cash forecasting information based
Balances
on cash transactions from the ARB and
and Create
Accounts Payable subsidiary ledgers; the
Cashflow
R2R General Ledger for interagency
Projections
transfers of cash; and revenue forecasts
(Enterprise)
from the Budget Control subsidiary ledger
Governing Laws
and Policies
 Section
215.32, F.S.
 Section
215.3207, F.S.
 Section
17.001, F.S.
 Section 17.61,
F.S.
 Section
215.31, F.S.
 Section
215.32, F.S.
 CM Memo 22
(94-95)
 Section 17.61,
F.S.
None identified
 Section
215.32, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Cash Inflow to Outflow
Process
Step ID
CSH 1.9
4.7
Process
Name
Monitor
Cash
Balances
and Create
Cashflow
Projections
(Agency)
Description of Process
Governing Laws
and Policies
 At the agency level, the system will generate  Section
cash forecasting information based on cash
215.32, F.S.
transactions from the ARB and Accounts
Payable subsidiary ledgers; the R2R
General Ledger for interagency transfers of
cash; and revenue forecasts from the
Budget Control subsidiary ledger
Integration
Integration
ID
FFMIS or Key System
Integration Description
There are currently no interfaces needed to support
this Process Flow.
4.8
Control Points
Control Pt.
ID
CSH CP 1.1
CSH CP 1.2
CSH CP 1.3
4.9
Control Point Description
 Establish and Maintain Fund
 Add Agency Specific Fund Criteria
 Review and Approve Criteria
Reporting
Report
No.
Description
CSH R 1
Cash Balance
and Activity
Reports
Page 90 of 306
Frequency
and
Triggering
Event
On
Demand,
Monthly,
Annually
Audience(s)
Classification Governing
Laws and
Policies
Executive Office Operational
of the
Management
Governor/Office
of Policy and
Budget, House
Appropriation
Staff, Senate
Appropriation
Staff, Agency,
Treasury, A&A,
Office of
Economic and
None
identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Cash Inflow to Outflow
Report
No.
Description
Frequency Audience(s)
Classification Governing
and
Laws and
Triggering
Policies
Event
Demographic
Research
Annually,
Governor,
Management
 Section
as soon
President of
17.54, F.S.
after 7/1 as Senate,
practicable Speaker of the
House of
Representatives
Monthly
Governor
Management
 Section
17.55, F.S.
CSH R 2
Report of
Transactions
including Fund
Receipts and
Payments
CSH R 3
Trial Balance
and Statement
of Funds on
Hand
CSH R 4
Cash Balances
by Fund Type
Annually
CSH R 5
Investment
Monitoring
Report
On
Demand,
Periodic
CSH R 6
 Section
215.985,
F.S.
None
identified
Public (CFO
Transparency
Site)
Agency Staff
Transparency
Monthly Trust
On
Fund Investment Demand,
Report
Monthly
Agency Staff,
EDR
Operational
Management
None
identified
CSH R 7
Cash Balance
Forecasting
Report
On
Demand,
Periodic
Agency Staff
Operational
None
identified
CSH R 8
Annual Report
of Trust Funds
Annually
Governor and
Legislature
Management
 Section
17.32, F.S.
4.10
Operational
Accounting Events
Accounting Event
ID
CSH AE 1.7
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Description
 Reapportion Interest/Fees if Needed
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Cash Inflow to Outflow
4.11
Key Performance Indicators/Measure
Measure
Relevance
Fund Cash Balance
Performance
Indicates accuracy of
forecasting and Identifies
potential issues
Trust Fund Interest Earnings
Performance
Indicates how well the cash is
being managed for
investment purposes
4.12
Data Elements Needed to
Generate Measure
Projected cash balances
compared to actual balances
by month and year, Trend
reporting by month and year
for multiple years of data
Interest earnings trends by
day, month, year compared to
previous years data
(normalized against interest
rates)
Future Enhancements
 Robust cash projecting and monitoring tools to provide dashboards and reports for the
Legislature, state economists, and the public
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4.13
Standard Business Process Flows
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Grant Application to Closeout
5.0
Grant Application to Closeout (GAC)
5.1
General Information
Process Area
Process Flows
As of
5.2
Authors and Contributors
Authors
Contributors
5.3
GAC – Grant Application to Closeout
1. GAC – Application
2. GAC – Set Up
3. GAC – Monitor and Manage
4. GAC – Closeout
09/14/2015
Angie Robertson, State BPS Team
Brenda Lovett, State BPS Team
Tanner Collins, State BPS Team
Mark Fairbank, EY BPS Team
Manpreet Singh, EY BPS Team
Department of Agriculture and Consumer Services
Department of Children and Families
Department of Economic Opportunity
Department of Education
Department of Financial Services
Department of Juvenile Justice
Division of Emergency Management
Fish and Wildlife Conservation Commission
Scope
This document depicts the Level 2 detailed proposed business process design for Grant
Application to Closeout Process Area, which is defined in the following four key subprocesses:
1. Application
2. Set Up
3. Monitor and Manage
4. Closeout
Florida PALM will offer a range of grant functionality beginning with simple grant coding (i.e.,
limited functionality that appends a grant code to General Ledger postings). Florida PALM
functionality will include detailed grant accounting and program data set up; monitoring of
program progress, maintaining the grant award, and status reporting; and grant closeout of
program activity and accounting. The grant functionality will also include grant level budget
controls and Grant subsidiary ledger functionality to enable agencies to perform financial
analysis and allocations without impact to the General Ledger. Florida PALM may also include
online funding catalogs and application development and functionality to provide agencies more
detailed grant program planning functions. Program planning details can be used to monitor
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program progress and facilitate status reporting. The Grant Process Area will have linkages to
several Process Areas for recording costs, revenue, and assets. The Process Flow diagram
provides references to the other Business Process Areas to show connections.
5.4
Assumptions














5.5
Florida PALM functionality will be utilized to record and track federal and state grants
A grant number will be assigned to each individual grant
One or more Catalog of Federal Domestic Assistance (CFDA) numbers will be
associated with each federal grant
One or more Catalog of State Financial Assistance (CSFA) numbers will be associated
with each state grant
Grants can be linked and parent/child relationships established
Grants can be associated with one or more projects
Financial transactions and activities will be tracked across multiple years and/or funding
sources. Direct and indirect costs will be captured
Grant Match and Maintenance of Effort (MOE) expenditures will be tracked
Grantors will be established at a statewide level
Grant billings and drawdowns will be performed in the Accounts Receivable and Billing
to Receipt (ARB) Process Area
Assets acquired/constructed/produced through grant programs will be recorded and
maintained in the Asset Acquisition to Disposal (A2D) Process Area, which will provide
the option to capitalize, inventory, and identify subrecipients where applicable
Contracts and encumbrances related to grants will be recorded and maintained in the
Procurement to Payment (P2P) Process Area
Contracts can be associated with one or more grants
Grant files will be maintained by agencies
Standardized Process Area Overview
The Process Area begins with identifying grant opportunities, followed by the grant application,
State Plan, or Memorandum of Understanding (MOU) related to a federal or state grant. The
Grantor information can be established at the time of grant application or at the time of award.
The application is submitted to the Grantor to seek funding. If funding is not approved, the
application is closed. If funding is approved, the grant is established. This will include creating
and recording budgets, chart of accounts, rules, etc., to track and manage the grant.
Additionally, grant award information will be established to include Grantor information, period of
availability, award amount, CFDA or CSFA number, Grantor identifiers, etc. The grant
agreement may be amended any time after the initial award. The grant may also be
subawarded to other eligible recipients after the award.
Once the grant is established, the agency can begin administering the grant. All expenditures,
revenue, and business events processed that include the grant code will be captured, tracked,
and reported. Expenditures and revenue charged to the grant will be reconciled and reviewed
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for eligibility, grant completion status, and to determine if any adjustments are needed. The
Grantor will be billed through the ARB Process Area. Financial reporting of grant transactions
will be done throughout the duration of the grant for on demand, periodic, and annual reports
including the Cash Management Improvement Act (CMIA), Statewide Cost Allocation Plan
(SWCAP), and Schedule of Expenditures of Federal Awards (SEFA) reporting.
Once all grant objectives have been completed, expenditures and revenue appropriately
accounted for, and all reporting requirements met, the grant will be closed but can be reopened
if needed.
5.6
Process Area Details
The table below describes each step in the GAC process envisioned functionality. This process
consists of the following four subprocesses:
1. Application
2. Set Up
3. Monitor and Manage
4. Closeout
The Process Step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different parties. Each swim lane is titled with a role either agency-based or
enterprise-based and in some cases representative of an external party (e.g., vendor,
grantor/funding source). The swim lane roles may differ by agency.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process. In the table below, a list of the
roles involved in each section has been inserted where the process steps transition from page
to page and a change occurs.
Process Flow Page 1 of 4: GAC – Application
Enterprise – DFS/A&A/EOG/OPB: Department of Financial
Services/Accounting & Auditing, Executive of Office of the Governor, or the
Office of Planning and Budgeting
Agency – Grant Administrator: agency users responsible for grant coding
Swim
and monitoring; may not be the Grant Manager depending on each agency’s
Lanes –
administrative operations
Definition
Agency – Grant Approver: agency users responsible for agency’s overall
commitment
Grantor: includes federal, state, not for profit, and other entities that award
funds
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Process
Step ID
GAC 1.1
Process
Name
Search for
Grants
Description of Process
GAC 1.2
Other
Grantors

GAC IP 1.3
CFDA/CSFA

GAC 1.4
Prepare Grant
Application




GAC 1.5
Input
Proposed
Program

GAC 1.6
Input
Proposed
Budget

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Governing Laws
and Policies
Authorized Agency Grant Administrators None identified
can search for grant opportunities from
federal, state, or private entities
None identified
Florida PALM functionality may enable
agencies to search for grant
opportunities beyond the typical federal
and state process
None identified
Florida PALM functionality may include
online CFDA and CSFA funding
catalogs
This could also be a manual process
Authorized Agency Grant Administrators  Uniform
initiate a new grant application
Guidance - 2
CFR Part 200
Grant application functionality will
enable agencies to apply for competitive  Other Grantor
and non-competitive grants
specific
requirements
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
Authorized Agency Grant Administrators  Uniform
input data describing the proposed
Guidance - 2
program and how it aligns with the grant
CFR Part 200
funding opportunity
 Other Grantor
specific
requirements
 Chapter 69I-5,
F.A.C.
 State Project
Compliance
Supplement
Authorized Agency Grant Administrators  Uniform
input proposed budget data at the level
Guidance - 2
of detail required by the Grantor
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
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Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC 1.7
Input
Indirect/Fringe
/F&A Cost
Details
 Authorized Agency Grant Administrators
input data describing the proposed
methods, rates, and other details used
to capture Indirect, Fringe Benefit, and
Facilities & Administrative (F&A) costs
for funding/reimbursement at the level
of detail required by the Grantor
GAC 1.8
Input Cost
Sharing
Details
 Authorized Agency Grant Administrators
input data detailing the proposed
methods and rates of cost sharing at the
level of detail required by the Grantor
GAC 1.9
Input
Recipient/
Subrecipient
Details
 Authorized Agency Grant Administrators
input data identifying and qualifying
proposed recipients and subrecipients
at the level of detail required by the
Grantor
GAC 1.10
Input Program
Schedule
 Authorized Agency Grant Administrators
input data detailing the grant a program
schedule (e.g., deliverable dates,
Page 98 of 306
Governing Laws
and Policies
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 Uniform
Guidance - 2
CFR Part 200
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Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC 1.11
Input Program
Resources

GAC CP
1.12
Create New
Protocol


GAC CP
1.13
Define/Update
Protocols/Rule
s


GAC CP
1.14
Copy Existing
Protocols/Rule
s


GAC 1.15
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Fulfill
Protocols

Governing Laws
and Policies
milestones) at the level of detail
 Other Grantor
required by the Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
Authorized Agency Grant Administrators  Uniform
input program resources such as
Guidance - 2
staffing data (e.g., professional
CFR Part 200
qualifications) at the level of detail
 Other Grantor
required by the Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
Authorized Enterprise users will be able None identified
to establish new statewide grant
application protocols within Florida
PALM to be used/applied by agencies
Protocols are checklists instituted to
ensure that completeness and/or other
criteria are met prior to submission of
the grant application
Authorized Agency Grant Administrators None identified
will be able to define and/or update
grant application protocols within Florida
PALM
Agency protocols are internal checklists
detailing the tasks and approvals
required by the Grantor prior to
submission of the grant application
Authorized Agency Grant Administrators None identified
will be able to copy and/or update
existing grant application protocols
(e.g., prior grant) within Florida PALM
Agency protocols are internal checklists
detailing the tasks and approvals
required by the Grantor prior to
submission of the grant application
Authorized Agency Grant Administrators None identified
document the fulfillment of the grant
application protocols prior to submission
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
of the grant application to Agency Grant
Approvers
 Authorized Agency Grant Approvers
review the proposal and perform a
quality control review prior to
submission of the grant application
 Authorized Agency Grant Approvers
execute electronic transmission of the
grant application or generate a soft
copy/hard copy of the application for
delivery to the Grantor
GAC CP
1.16
Review
Proposal
GAC 1.17
Submit
Application
GAC 1.18
Close
Application

GAC IP
1.19
Agency
Business
Systems

GAC 1.20
Resolve
Outstanding
Issues



GAC 1.21
Page 100 of 306
Award Issued

Governing Laws
and Policies
None identified
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
None
identified
If the grant application is unfit and/or not
approved for submission to the Grantor,
the agency decides not to rework it for
resubmission, or outstanding issues
with the Grantor and/or award cannot
be resolved, the application is closed
None identified
If agency business systems can be
used to prepare standard grant
applications compatible with Florida
PALM data requirements, an interface
may be used to upload applications
None identified
In the event that final terms and/or
special conditions received from the
Grantor are not amenable to the
agency, negotiations to resolve
outstanding issue(s) occurs
If outstanding issues cannot be
resolved, the grant application is closed
If outstanding issues are resolved and
the grant award is accepted by the
agency, the grant moves to the set up
phase
None identified
Once Agency Grant Approver accepts
the grant terms, or resolves any
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BPS13: Level 2 Standardized Business
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Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
outstanding issues the Grantor issues
the Grant Award
Process Flow Page 2 of 4: GAC – Set Up
Agency – Grant Administrator: agency users responsible for grant coding
Swim
and monitoring; may not be the Grant Manager depending on each agency’s
Lanes –
administrative operations
Definition
Agency – Finance: agency finance users responsible for grant accounting and
financial business processing
Process
Step ID
GAC 2.1
Process
Name
Set Up
GAC 2.2
Establish
Grantor
 Authorized Agency Grant
Administrators input data necessary to
establish and/or update the Grantor as
a customer in the ARB Process Area
 Grant billings and drawdowns will be
performed in ARB
GAC 2.3
Input New
Grant Code
Titling
 Authorized Agency Grant
Administrators input the new grant
code and titling data to identify the
grant program and support online
inquiry and reporting
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Description of Process
 If a grant award is issued and
accepted, grant set up is necessary to
establish grant accounting and
program details
Governing Laws
and Policies
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Chapter 69I-5,
F.A.C.
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC 2.4
Input Budget
Components
GAC 2.5
Input
Recipient
Organization
Details
 Authorized Agency Grant
Administrators input budget data at the
level of detail required by the agency
and/or Grantor
 This functionality is used to control
budget edits within a budget structure
defined in the GAC Process Area (i.e.,
below the appropriation level)
 Authorized agency users will establish
the relationships between grants in
Florida PALM. The grant budget can
be associated with other grants during
the initial set up or by amending the
grant set up at a later date
 If Florida PALM functionality was used
to draft the grant application, budget
components could be prepopulated
and updated/appended if needed
 Authorized Agency Grant
Administrators input data detailing the
recipient organization
 If Florida PALM functionality was used
to draft the grant application, recipient
organization details could be
prepopulated and updated/appended if
needed
GAC 2.6
Input
Recipient
Indirect/Fringe
/F&A Rates
Page 102 of 306
Governing Laws
and Policies
 Chapter 69I-5,
F.A.C.
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 Authorized Agency Grant
 Uniform
Administrators input the Indirect, Fringe
Guidance - 2
Benefit, and F&A rates authorized by
CFR Part 200
the Grantor
 Other Grantor
 If Florida PALM functionality was used
specific
to draft the grant application, rates
requirements
could be prepopulated and
 Section
updated/appended if needed
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 CFO Memo 02
(13-14)
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Grant Application to Closeout
Process
Step ID
GAC 2.7
Process
Name
Input Cost
Sharing
Commitments
GAC 2.8
Input
Recipient
Compliance
Info
 Authorized Agency Grant
Administrators input data detailing
recipient compliance
GAC 2.9
Input Grantor
Guidelines
 Authorized Agency Grant
Administrators input program criteria
required by the Grantor
GAC 2.10
Input
Resource
Data
 Authorized Agency Grant
Administrators input program resource
data required by the agency and/or
Grantor
 If Florida PALM functionality was used
to draft the grant application, resource
data could be prepopulated and
updated/appended if needed
Page 103 of 306
Description of Process
 Authorized Agency Grant
Administrators input cost sharing data
required by the agency and/or Grantor
 If Florida PALM functionality was used
to draft the grant application, cost
sharing commitments could be
prepopulated and updated/appended if
needed
Governing Laws
and Policies
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Chapter 69I-5,
F.A.C.
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
GAC 2.11
Input
Subrecipient
Information
GAC CP
2.12
GAC CP
2.13
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Description of Process
 Authorized Agency Grant
Administrators input subrecipient
details as required by the agency
and/or Grantor
 Florida PALM functionality may enable
agencies to associate subrecipients
with asset acquisition triggers and/or
milestones
 If Florida PALM Grant Application
Functionality is used to draft the
application, subrecipient information
could be prepopulated and
updated/appended if needed
Copy Existing  Authorized Agency Finance users will
Budget
be able to select, validate, and copy
Structure and
and/or update an existing grant budget
Update Details
structure (e.g., prior grant) within
Florida PALM
 This functionality is used to control
budget edits within a defined budget
structure
 This Control Point will update the
Budget Preparation to Reversion
(BUD) Process Area
Define Budget
Structure and
Details
Governing Laws
and Policies
 State Projects
Compliance
Supplement
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Authorized Agency Finance users input  Uniform
data defining an approved grant budget
Guidance - 2
structure and details
CFR Part 200
 This functionality is used to control
 Other Grantor
budget edits within a defined budget
specific
structure
requirements
 This Control Point will update the BUD  Section
Process Area
215.195, F.S.
 Section 215.97,
F.S.
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC CP
2.14
Confirm
Indirect/F&A
Calculations

GAC 2.15
Subrecipient
Producing
Capital Asset?


GAC 2.16
Recipient
Producing
Capital Asset?


Page 105 of 306
Governing Laws
and Policies
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
Prior to activating the grant code,
 Uniform
Authorized Agency Finance users
Guidance - 2
confirm the Indirect, Fringe Benefit,
CFR Part 200
and F&A rates authorized by the
 Other Grantor
Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
If the subrecipient will construct or
 Uniform
produce one or more capital assets,
Guidance - 2
Florida PALM functionality will enable
CFR Part 200
agencies to associate the subrecipient  Other Grantor
with asset booking in the A2D Process
specific
Area
requirements
The asset record can be
 Section 215.97,
updated/appended at the point in which
F.S.
the work in progress and/or completion  Chapter 69I-5,
of the asset needs to be recorded
F.A.C.
 State Projects
Compliance
Supplement
If the recipient will construct or produce  Uniform
one or more capital assets, Florida
Guidance - 2
PALM functionality will enable
CFR Part 200
agencies to associate the recipient with  Other Grantor
asset booking in the A2D Process Area
specific
The asset record can be
requirements
updated/appended at the point in which
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process

GAC 2.17
Use PJT
Projects?


GAC CP
2.18
Activate Grant
Code

GAC IP 2.19
Establish
Grant Code in
People First

GAC IP 2.20
Agency
Business
Systems
GAC IP 2.21
Agency
Business
Systems
Page 106 of 306



Governing Laws
and Policies
the work in progress and/or completion  Section 215.97,
of the asset needs to be recorded
F.S.
For example, if the grant program
 Chapter 69I-5,
supports a construction project or a
F.A.C.
non-construction project such as the
 State Projects
development of an IT application or
Compliance
any other work product the State needs
Supplement
to book as a capital asset, the A2D
Process Area is where the work in
progress and/or final product is
recorded
None identified
Florida PALM may offer expanded
project functionality including project
planning and tracking tools with key
milestones identified. The Project
Development to Closeout (PJT)
Process Area describes these in detail
Agencies may elect to use the PJT
functionality in conjunction with GAC
functionality to associate a project, or
multiple projects, to a grant
None identified
Authorized Agency Finance users
activate the grant code in the GAC
Process Area. The set-up of the Chart
of Accounts is initiated within the
Record to Report (R2R) Process Area
to facilitate the tracking of expenditures
and revenue
None identified
Authorized Agency Finance users
establish the new grant code as a valid
value in People First for applicable
employee timecards
This could be a manual process
None identified
If agency business systems can be
used to prepare standard grant award
compatible with Florida PALM data
requirements, an interface may be
used to upload applications
None identified
If agency business systems can be
used to prepare subrecipient records
compatible with Florida PALM data
requirements, an interface may be
used to upload subrecipient information
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process Flow Page 3 of 4: GAC – Monitor and Manage
Enterprise – DFS/A&A: step executed at a statewide level by state shared
services and/or control agency (e.g., A&A, BOSP,DMS and Treasury)
Swim
Agency – Grant Administrator: agency users responsible for grant coding
Lanes –
and monitoring; may not be the Grant Manager depending on each agency’s
Definition
administrative operations
Agency – Finance: agency finance users responsible for grant accounting
and financial business processing
Process
Step ID
GAC 3.1
Process
Name
Execute
Grant
GAC 3.2
Monitor
Program
Schedule
Description of Process




Page 107 of 306
Governing Laws
and Policies
This step represents the ongoing
 Uniform
completion of activities necessary to
Guidance - 2
fulfill the grant program and the required
CFR Part 200
oversight by Authorized Agency Grant
 Other Grantor
Administrators
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Section
215.971, F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
The grant program is underway and the
 Uniform
grant code is being recorded in
Guidance - 2
contracts, encumbrances, transaction
CFR Part 200
processing, accounting adjustments, etc.  Other Grantor
Authorized Agency Grant Administrators
specific
monitor the grant program schedule and
requirements
performance
 Section
If full functionality is in use, Florida PALM
215.195, F.S.
online status inquiry and reporting can
 Section 215.97,
be utilized
F.S.
 Section
215.971, F.S.
 Chapter 69I-5,
F.A.C.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC IP 3.3
Agency
Business
Systems
GAC 3.4
Review
Encumbranc
es/PO’s/Con
tracts
 If agency business systems can be used
to prepare updates to grant program
activity data compatible with Florida
PALM data requirements, an interface
may be used to upload grant program
data
 Authorized Agency Grant Administrators
monitor and review encumbrances,
Purchase Orders, and contracts
associated with their respective grants
GAC 3.5
Review
Expenditure
s
 Authorized Agency Grant Administrators
monitor and review expenditures
associated with their respective grants
GAC 3.6
Review
Revenue
 Authorized Agency Grant Administrators
monitor and review revenue associated
with their respective grants
Page 108 of 306
Governing Laws
and Policies
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
None identified
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.971, F.S.
 State Projects
Compliance
Supplement
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Section
215.971, F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC 3.7
Review
Budget

GAC 3.8
Changes
Required?




Page 109 of 306
Governing Laws
and Policies
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
Authorized Agency Grant Administrators  Uniform
monitor and review budgets associated
Guidance - 2
with their respective grants
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
During the monitor and manage phase of None identified
the grant, authorized Agency Grant
Administrators pursue any required
changes associated with their respective
grants via normal business protocols in
place at their agency
Any changes/updates are performed in
the appropriate Process Areas
Changes/updates to assets will be
performed in the A2D Process Area
Changes/updates to billing/revenue will
be performed in the ARB Process Area
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
 Changes/updates to project budget will
be performed in the BUD Process Area
 Changes/updates to encumbrances,
Purchase Orders, and/or contracts will
be performed in the P2P Process Area
 Florida PALM functionality will enable
agencies to calculate indirect costs
based on the rates authorized by the
Grantor when applicable
GAC 3.9
Calculate
Indirect
Costs
GAC CP
3.10
Pre-Audit
Indirect
Costs
 This indicates segregation of duties
between authorized Agency Grant
Administrators and Agency Finance
users
 Agency Finance users pre-audit the
calculated indirect costs
GAC CP
3.11
Apply Cost
Allocation
 Authorized Agency Grant Administrators
review the approved cost allocation plan
then apply the allocations to their
respective grants when applicable
Page 110 of 306
Governing Laws
and Policies
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC 3.12
Review Cost
Allocation
Plan
 Authorized Agency Finance users review
the approved cost allocation plan to
determine if cost allocations are needed
and allowable
GAC CP
3.13
Apply Cost
Allocation –
Finance
 Authorized Agency Finance users apply
the allocation of costs to grants when
applicable
Page 111 of 306
Governing Laws
and Policies
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC 3.14
Generate
Journal
Transfer
Entries
Update
Transparenc
y Data
CAPTURE
GRANT
COSTS
Update
Grant
Ledger and
Budget
 Florida PALM functionality will enable
agencies to generate journal transfer
entries based on cost allocation results
GAC 3.15
GAC 3.16
GAC IP 3.17
Agency
Business
Systems
 Grant data required to comply with the
Transparency Florida Act will be
transmitted or accessible
 Grant costs are captured as financial
accounting and business processing
activities (e.g., accounts payable,
accounts receivable, assets, contracts,
encumbrances, payroll, etc.) are
attributed to the grant code
 Journal transfers executed at the
General Ledger level containing grant
codes will automatically update the Grant
subsidiary ledger in Florida PALM
 The Grant subsidiary ledger contains
comprehensive data from the R2R
Process Area (all General Ledger entries
including encumbrances) that can be
used in the grants functionality to
perform modeling, analysis, and grantsonly journal transfer entries that do not
affect the General Ledger
 Florida PALM will supply data extracts
for upload to agency business systems
to update costs captured for grants
Governing Laws
and Policies
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
None identified
 Section
215.985, F.S.
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
None identified
Process Flow Page 4 of 4: GAC – Closeout
Swim
Lanes –
Definition
Page 112 of 306
Agency – Grant Administrator: agency users responsible for grant coding
and monitoring; may not be the Grant Manager depending on each agency’s
administrative operations
Agency – Finance: agency finance users responsible for project accounting
and financial business processing
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
GAC 4.1
Process
Name
Close or
Continue
Grant?
GAC CP 4.2
Complete
Program
Tasks (Input
Status)
 Authorized Agency Grant Administrators
record the completion of program tasks
 If program detail functionality is being
used and has activity open, the activity
should be updated to reflect progress
and completion
 Milestones representing capital assets
need to be updated/appended to trigger
updates to A2D asset records
 Note: At this point, the agency would
likely change the status of the grant from
active to a status enabling completion of
transactions in process but preventing
new procurement or payables
transactions from being processed
GAC 4.3
Analyze
Grant
Financial for
Closure
 To begin the grant closeout process,
transactions in process should be
completed (e.g., purchase orders,
payments, payroll in arrears) or
terminated
 Purchase orders in process should be
fulfilled or cancelled to liquidate
encumbrances
 Payments in process should be
completed through disbursement
Page 113 of 306
Description of Process
 If the grant is to be closed, the agency
proceeds to finalizing transactions in
process
 If the grant will not be closed but needs
to be updated/appended, Authorized
Agency Grant Administrators record the
updates in Grant Set Up
 If the grant is to be continued, the
agency returns to grant execution
Governing Laws
and Policies
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Project
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
 Payroll in arrears should be processed
through disbursement
 Recording of assets and reversal of work
in progress entries should be completed
GAC CP 4.4
Apply Cost
Allocation
 Authorized Agency Grant Administrators
review the approved cost allocation plan
then apply the allocations to their
respective grants when applicable
GAC 4.5
Generate
Journal
Transfer
Entries
Capture
Grant Costs
 Florida PALM functionality will enable
agencies to generate journal transfer
entries based on cost allocation results
GAC CP 4.6
Page 114 of 306
 Agency Grant Administrators reconcile
grant costs
 Online inquiry and reporting functionality
is used to identify and calculate total
grant costs based on expenses,
revenue, and journal transfers
 These totals are used in the calculation
necessary to prepare the billing and post
the receivable
Governing Laws
and Policies
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
None identified
 Uniform
Guidance - 2
CFR Part 200
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process
GAC CP 4.7
Assess
Closure
Readiness
(Confirm
Closeout)

GAC CP 4.8
Confirm
Drawdowns
and Billing
Complete

GAC CP 4.9
Close Grant
Period



GAC 4.10
Page 115 of 306
Deactivate
Grant Code

Governing Laws
and Policies
 CFO Memo 02
(13-14)
This indicates segregation of duties
 Uniform
between authorized Agency Grant
Guidance - 2
Administrators and Agency Finance
CFR Part 200
users
 Other Grantor
Using online inquiry and reporting
specific
functionality, authorized Agency Grant
requirements
Administrators and Agency Finance
 Section
users are able to assess the status of the
215.195, F.S.
grant and the accounting activity to
 Section 215.97,
confirm the grant is ready to be closed
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
Using online inquiry and reporting
 Uniform
functionality, authorized Agency Finance
Guidance - 2
users reconcile the revenue cycle and
CFR Part 200
confirm that drawdowns and billing are
 Other Grantor
complete
specific
requirements
 Section
215.195, F.S.
 Section 215.97,
F.S.
 Chapter 69I-5,
F.A.C.
 State Projects
Compliance
Supplement
 CFO Memo 02
(13-14)
Authorized Agency Finance users review None identified
and close the grant period
Authorized agency users maintain
access and update capabilities
None identified
Authorized Agency Finance users
deactivate the grant code, preventing its
use in transaction processing, cost
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Process
Step ID
Process
Name
Description of Process




GAC IP 4.11
5.7
Agency
Business
Systems

Governing Laws
and Policies
allocations, labor costs, accounting
adjustments, etc.
Authorized agency users maintain
access and update capabilities
After a grant code has been deactivated,
there may be a need for reactivation for
trailing transactions (e.g., a late bill
arrives, grant costs need to be adjusted,
funding authority has disallowed a grant
cost)
Authorized agency users can reactivate
a grant code, if needed
If the grant needs to be
updated/appended, authorized agency
users record the updates in Grant Set Up
None identified
Florida PALM will supply data extracts
for upload to agency business systems
to update deactivated grant codes and
costs captured for grants
Integration
Integration
ID
GAC IP 1.3
FFMIS or Key System
Integration Description
CFDA and CSFA
GAC IP 1.19
Agency Business
Systems
GAC IP 2.19
People First
GAC IP 2.20
Agency Business
Systems
 Florida PALM functionality may include online
CFDA and CSFA funding catalogs. This could
also be a manual process
 This would be on demand triggered by the need
for grant data
 If agency business systems can be used to
prepare standard grant application compatible
with Florida PALM data requirements, an
interface may be used to upload the application
 This would be on demand triggered by a grant
application
 Authorized Agency Finance users establish the
new grant code as a valid value in People First
for applicable employee timecards. This could be
a manual process
 This would be on demand triggered by a new
grant set up
 If agency business systems can be used to
prepare standard grant award compatible with
Page 116 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Integration
ID
FFMIS or Key System
Integration Description

GAC IP 2.21
Agency Business
Systems


GAC IP 3.3
Agency Business
Systems


GAC IP 3.17
Agency Business
Systems


GAC IP 4.11
Agency Business
Systems


5.8
Florida PALM data requirements, an interface
may be used to upload applications
This would be on demand triggered by a new
grant set up
If agency business systems can be used to
prepare subrecipient records compatible with
Florida PALM data requirements, an interface
may be used to subrecipient information
This would be on demand triggered by a need for
subrecipient information for grant set up
If agency business systems can be used to
prepare updates to the grant program activity
data compatible with Florida PALM data
requirements, an interface may be used to
upload grant program data
The frequency would be periodic (user
determined) triggered by grant monitoring needs,
program schedule, planning activities
Florida PALM will supply data extracts for upload
to agency business systems to update costs
captured for grants
The frequency would be periodic based on
reporting needs
Florida PALM will supply data extracts for upload
to agency business systems to update
deactivated grant codes and costs captured for
grants
The frequency would be periodic based on
reporting needs and grant closure
Control Points
Control Pt.
ID
GAC CP 1.12
GAC CP 1.13
GAC CP 1.14
GAC CP 1.16
GAC CP 2.12
GAC CP 2.13
GAC CP 2.14
GAC CP 2.18
GAC CP 3.10
Page 117 of 306
Control Point Description









Create New Protocol
Define/Update Protocols/Rules
Copy Existing Protocols/Rules
Review Proposal
Copy Existing Budget Structure and Update Details
Define Budget Structure and Details
Confirm Indirect/F&A Calculations
Activate Grant Code
Pre-Audit Indirect Costs
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Control Pt.
ID
GAC CP 3.11
GAC CP 3.13
GAC CP 4.2
GAC CP 4.4
GAC CP 4.6
GAC CP 4.7
GAC CP 4.8
GAC CP 4.9
5.9
Control Point Description








Apply Cost Allocation
Apply Cost Allocation – Finance
Complete Program Tasks (Input Status)
Apply Cost Allocation
Capture Grant Costs
Assess Closure Readiness (Confirm Closeout)
Confirm Drawdown and Billing Complete
Close Grant Period
Reporting
Report
No.
Description
GAC R 1
Grant
Applications
In Process
GAC R 2
Grant Budget
vs. Actual
Costs
On
Demand
GAC R 3
Revenue
Cycle Report
(Claims
submitted vs.
funds
received)
Draw History
(List of total
draws by
grant/CFDA
for a period)
Matching
Funds Report
(Federal,
state, and
local grant
matching
GAC R 4
GAC R 5
Page 118 of 306
Frequency
and
Triggering
Event
On
Demand
Audience(s)
Classification Governing
Laws and
Policies
Agency Grant
Administrator,
Applicant,
Agency Budget
and Finance
Agency Grant
Administrator,
Agency Budget
and Finance
Operational,
Management
None
identified
Operational,
Management
On
Demand
Agency Grant
Administrator,
Agency Finance
Operational,
Management
 Agency
Internal
Controls,
State
Budget Law
 Agency
Internal
Controls,
State
Budget Law
On
Demand
Agency Grant
Administrator,
Agency Finance
Operational,
Management
On
Demand
Agency Grant
Operational,
Administrator,
Management
Agency Finance,
Audit/Complianc
e
 Agency
Internal
Controls,
State
Budget Law
 Agency
Internal
Controls,
State
Budget Law,
Grantor
Terms
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Report
No.
GAC R 6
GAC R 7
GAC R 8
GAC R 9
GAC R 10
GAC R 11
Page 119 of 306
Description
funds
requirements)
Pipeline
Report (Grant
reimbursable
budget,
encumbrance
s,
expenditures,
program
income,
revenue,
amount
billed)
Expenditures
and Revenue
for Grant
(Start-toDate, Yearto-Date,
Period-toDate, Monthto-Date)
Grant Status
(Active/Inacti
ve grants,
expiration
dates)
Federal
Financial
Report SF425
Advanced
Grantor
Funding vs.
Actual Costs
Grant Fiscal
Year End
Statement
Frequency
and
Triggering
Event
Audience(s)
Classification Governing
Laws and
Policies
On
Demand
Agency Grant
Administrator,
Agency Finance
Operational,
Management
 Agency
Internal
Controls,
State
Budget Law
On
Demand
Agency Grant
Administrator,
Agency Finance
Operational,
Management
 Agency
Internal
Controls,
State
Budget Law
On
Demand
Agency Grant
Administrator,
Agency Finance
Operational,
Management
On
Demand
Agency Grant
Administrator,
Agency Finance,
Grantor
Agency Grant
Administrator,
Agency Finance
Operational,
Management
 Agency
Internal
Controls,
State
Budget Law
 Grantor
Policy
Agency Grant
Administrator,
Agency Finance
Operational,
Management
On
Demand
Annual
Operational,
Management
 Agency
Internal
Controls,
State
Budget Law
 Agency
Internal
Controls,
State
Budget Law
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Report
No.
Description
GAC R 12
Grant/CFDA
Activity by
Vendor
GAC R 13
FFATA
Transparency
Report
(Federal
Funding
Accountability
and
Transparency
Act)
Letters of
Credit Detail
(Requests for
reimburseme
nt and the
cash
drawdown
process,
including
application of
indirect costs
on a grantby-grant
basis)
Net
Expenditures
and Program
Income
(Draw)
SEFA Report
(Schedule of
Expenditures
of Federal
Awards)
GAC R 14
GAC R 15
GAC R 16
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Frequency
and
Triggering
Event
On
Demand
Audience(s)
Classification Governing
Laws and
Policies
Agency Grant
Administrator,
Agency Finance
Operational,
Management
On
Demand
General Public,
Grantor/Federal
Government,
State Authorities
Operational,
Management,
Transparency
On
Demand
Grantor/Federal
Government,
State
Authorities,
Agency Grant
Administrator,
Agency Finance
Operational,
Management
 Uniform
Guidance 2 CFR Part
200
 Other
Grantor
specific
requirement
s
On
Demand
Agency Grant
Administrator,
Agency Finance
Operational,
Management
Periodic
Agency Grant
Operational,
Administrator,
Management
Agency Finance,
Audit/Complianc
e
 Agency
Internal
Controls,
State
Budget Law
 Uniform
Guidance 2 CFR Part
200
 Other
Grantor
specific
requirement
s
 Agency
Internal
Controls,
State
Budget Law
 FFATA
(Federal
Funding
Accountabili
ty and
Transparenc
y Act)
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Report
No.
GAC R 17
5.10
Description
Grant Set Up
Activity
Status
Frequency
and
Triggering
Event
On
Demand
Audience(s)
Agency Grant
Administrator,
Agency Budget
and Finance
Classification Governing
Laws and
Policies
Operational,
Management
 Agency
Internal
Controls
None
identified
Accounting Events
Accounting Event
ID
Description
Not Applicable
5.11
Key Performance Indicators/Measure
Measure
Relevance
Capture the on-time
completion of required
financial reporting including
federally mandated reports
Trending of grant
expenditures (projected vs.
actual for current and future
years, and projected vs.
actuals for direct and indirect
costs)
Actual indirect costs charged
compared to
planned/allowable
Reverted grant award
Compliance
Risk Identification
Matching and Maintenance of
Effort progress with respect
to grant expenditures
Subrecipient performance to
program schedule
Compliance
Risk Identification
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Data Elements Needed to
Generate Measure
Report Status, Due Dates,
Grant Code
Efficiency
Compliance
Risk Identification
Grant Budget, Expense,
Revenue, Grant Code
Benefit Maximization
Performance
Rates, Receipts, Grant
Budget, Grant Code,
Direct/Indirect Costs
Grant Budget, Expenses,
Grant Status, Amount
Reverted, Grant Code
Expenses, Funding Sources,
Grant Budget, Grant Period,
Grant Code
Milestones, Grant Budget,
Expenses, Period, Grant
Code
Efficiency
Efficiency
Risk Identification
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Grant Application to Closeout
Measure
Relevance
Percentage of grant and aid
appropriation assigned to
grant numbers
Percentage of expenditures
recorded on a grant for SEFA
(Schedule of Expenditures of
Federal Awards) reporting
Percentage of grants closed
for reasons other than end of
cycle
Efficiency
5.12
Data Elements Needed to
Generate Measure
Grant number,
Appropriations, Grant Code
Compliance
Accuracy
Expenditures, Grant Budget,
Grant Code
Compliance
Performance
Grant Status, Reason for
Closeout, Grant Code
Future Enhancements
 Providing the ability for state agencies to accept grant applications via a portal and act as the
Grantor for non-state entities
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BPS13: Level 2 Standardized Business
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Grant Application to Closeout
5.13
Standard Business Process Flows
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Process Models – Version 1.0
Grant Application to Closeout
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Process Models – Version 1.0
Grant Application to Closeout
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Payroll Hire to Separation
6.0
Payroll Hire to Separation (PAY)
6.1
General Information
Process Area
Process Flows
As of
6.2
Authors and Contributors
Authors
Contributors
6.3
PAY – Payroll Hire to Separation
1. PAY – Payroll Production
09/14/2015
Angie Robertson, State BPS Team
Janice Jackson, State BPS Team
Mark Fairbank, EY BPS Team
Manpreet Singh, EY BPS Team
Department of Economic Opportunity
Department of Management Services
Department of Revenue
Department of Transportation
Division of Accounting & Auditing
Highway Safety and Motor Vehicles
Justice Administrative Commission
Scope
This document depicts the high-level proposed business process design for the Payroll Hire to
Separation (PAY) Process Area, which is defined in the following key subproccess:
1. Payroll Production
The process describes the interaction of Florida PALM with the FLAIR Payroll Component in the
processing of net payroll and reimbursements to employees as well as payments to third parties
for payroll related events/transactions. Utilizing the Procurement to Payment Process Area, the
PAY process will rely on integration with the FLAIR Payroll Component to receive direct loads of
payroll data for processing. Florida PALM’s General Ledger is also linked for the purpose of
allocating costs. The related Process Flow diagram provides Integration Points with external
systems and references to applicable Process Areas.
6.4


Assumptions
The State will continue to utilize the FLAIR Payroll Component (FLAIR Payroll) for the
calculation and production of payroll and tax reporting
The Employee Portal will continue to be used to support employee self-service for online
access to earning statements and Form W-2’s
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Payroll Hire to Separation







6.5
The State will continue to process bi-weekly, monthly, supplemental, on demand, awards,
CJIP, State Active Duty payrolls
Salaried employees will continue to receive payments via Electronic Funds Transfer (EFT)
as required by law
Accounting effects of payroll processing will be captured in Florida PALM
The Chief Financial Officer is responsible for direct payroll tax reporting for State of Florida
employees
Allocation of payroll costs will continue to occur after the payroll cycle is completed
The State will continue to utilize People First for Human Resource and Benefits
administration
The State will use Florida PALM to produce payments to employees for compensation and
reimbursements, payments to third parties and vendors for amounts withheld and deducted
from employee payroll, and payments for employer contributions and taxes
Standardized Process Area Overview
This Process Area begins with a hiring decision made by agency management. All employee
details are setup at the agency level which creates an employee record in People First.
Changes to the personnel profile and/or employee benefits will be maintained throughout the
employee’s employment period through People First.
DFS Enterprise will receive Payroll requisitions, Pretax Benefit and W-4 Authorization data from
the People First system. In addition, DFS Enterprise will also receive payroll requisitions and W4 authorization data as well as various types of payroll information from other personnel or
related systems external to People First. Payroll information from the other personnel or related
systems include: payroll requisitions and W-4 authorization data from the Florida Legislature;
State Active Duty payroll requisition and W-4 authorization data from the Department of Military
Affairs; Hire Back payroll requisition data from the Department of Highway Safety and Motor
Vehicles (DHSMV); Deferred Compensation data from the SunGard Employee Benefits System;
and Deferred Retirement Option Program (DROP) and Optional Annuity Program
(OAP)/Optional Retirement Program (ORP) authorization data from the Department of
Management Services (DMS), Division of Retirement. Information from these sources is used
during payroll processing in FLAIR Payroll and sent to Florida PALM for payment issuance.
Mandatory deductions (e.g., court ordered child support, garnishments, student loans, tax
levies) and other miscellaneous deductions are computed and withheld during payroll
processing. Deduction payments, salary payments to employees, and State Active Duty (SAD)
participant payments are made by State Warrant or EFT issued through the Procurement to
Payment (P2P) Process Area. If an employee is overpaid, the amount owed by the employee to
the State will be tracked in the Accounts Receivable and Billing to Receipt Process Area. All
accounting entries will be completed systematically through the P2P Process Area for payrolls
executed.
Upon execution of the payroll, FLAIR Payroll creates advices for posting to the employee portal
and employee W-2’s for tax reporting. Once the payroll has been generated and the employee
payments have been made, FLAIR Payroll will generate data in a standard file format currently
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Process Models – Version 1.0
Payroll Hire to Separation
known as F0013 (File13) which is transmitted to the agencies for their use in the allocation of
payroll costs for posting to the General Ledger.
6.6
Process Area Details
The table below describes each step in the PAY process envisioned functionality. This process
consists of the following subprocess:
1. Payroll Production
The Process Step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different parties. Each swim lane is titled with a role either agency-based or
enterprise-based. The swim lane roles may be different at an agency.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are require to execute sections of the overall process. In the table below, a list of the roles
involved in each section has been inserted where the process steps transition from page to
page and a change occurs.
Process Flow Page 1of 1: PAY – Payroll Production
Enterprise DFS /BOSP: Department of Financial Services, Bureau of State
Payroll
Swim
Agency DFS/A&A: Department of Financial Services, Division of Accounting
Lanes –
and Auditing
Definition
Enterprise DMS /People First: Department of Management Services, People
First Payroll System Group
Agency: Agency Payroll Department, Finance & Accounting
Process
Step ID
PAY 1.1
Process
Name
Input
Position and
Employee
Details
PAY 1.2
Maintain
Personnel &
Payroll
Records
Page 129 of 306
Description of Process
 People First application and hiring process
captures the employee’s personal data
and position information (e.g., name,
address, SSN, grade)
 Additions or revisions to employee details
(Marital Status, Position Information, Pay
Grade etc.) are maintained throughout the
service of the employee through People
First
Governing Laws
and Policies
 Chapter 60L33, F.A.C.
 Chapter 60L32, F.A.C.
 Chapter 60S-3,
F.A.C.
 Chapter 60P,
F.A.C.
 Section
110.219, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Payroll Hire to Separation
Process
Step ID
PAY 1.3
PAY 1.4
Process
Name
Employee
Performs
Work
Employee
Reports
Time
Description of Process
Governing Laws
and Policies
 Employee performs activities associated
 Section
with their roles/ responsibilities and job title
110.219, F.S.
 The time worked is reported to calculate
amounts to be paid
 Employee takes action to submit a
complete and accurate People First
timecard
 People First calculates the gross payroll
and generates payroll requisitions and
employee data for processing
PAY 1.5
Prepare
Gross
Payroll
PAY IP 1.6
Transmit
Payroll
Requisition
& Employee
Data
Transmit
Accounts
Payable
(AP)
Invoices for
Flex
Reimbursem
ent
Load Payroll
Requisitions
& Employee
Data
 The completed and validated payroll
requisitions and employee data are
transmitted from People First to FLAIR
Payroll
PAY 1.9
Run Gross
to Net
Payroll
Cycle
 If the payroll requisitions are determined to
be ready to pay, the payroll production
cycle is executed to calculate net payroll
and prepare disbursements
PAY 1.10
Apply PreTax Benefits
Deductions
 The pre-tax benefits for the employees are
processed to reduce participating
employees’ taxable gross pay
PAY 1.11
Calculate
Flexible
 The employee Flexible Spending Account
amounts are withheld from employees’
PAY IP 1.7
PAY 1.8
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 For reimbursements to employees from
the Flexible Spending program, People
First transmits invoice data to P2P
Process Area for Accounts Payable
 The payroll requisitions are loaded to a
pre-production status where data and
format edits are applied
 Section
110.219, F.S.
 Chapter 60L32, F.A.C.
 Section
110.219, F.S.
 Chapter 60L32, F.A.C.
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 Section
110.114, F.S.
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 Section
110.114, F.S.
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 Section
110.114, F.S.
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Payroll Hire to Separation
Process
Step ID
Process
Name
Spending
Account
Amounts if
Applicable
Description of Process
PAY 1.12
Calculate
Employer
Charges for
Benefits
PAY 1.13
Apply PreTax
Retirement
Deduction
 The employer contribution amounts for
pre-tax benefits deductions are calculated.
Contribution amounts are passed to the
P2P Process Area for payment to the
Division of State Group Insurance (DGSI)
 The pre-tax deduction for the employee’s
retirement contribution is calculated and
deducted from gross pay
PAY 1.14
Calculate
Employer
Retirement
Contribution
s
 The employer retirement contribution
calculations are made. This data is passed
to the P2P Process Area for payment to
the Division of Retirement
PAY 1.15
Apply
Deferred
Compensati
on
 Deferred compensation is applied and
deducted from the employee’s gross pay.
Deferred Compensation payment data is
passed to the P2P Process Area for
payment to the State’s third-party
administrator SunGard
PAY 1.16
Calculate
Adjusted
Taxable
Gross Pay
 After pre-tax deductions have been
applied to the gross pay, the adjusted
taxable gross pay is calculated for each
employee
PAY 1.17
Apply FICA
 FICA tax withholdings are deducted from
Tax
the adjusted taxable gross pay. This data
Withholdings
is passed to the P2P Process Area for
payment to the IRS
Page 131 of 306
payroll to fund Flexible Spending benefits
accounts
Governing Laws
and Policies
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 Chapter 60S-3,
F.A.C.
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 Chapter 60S-3,
F.A.C.
 Section
110.114, F.S.
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 Section
110.114, F.S.
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Payroll Hire to Separation
Process
Step ID
PAY 1.18
Process
Name
Calculate
Employer
FICA Taxes
PAY 1.19
Apply W-4
 The W-4 Tax withholdings are deducted
Tax
from the adjusted gross pay. This data is
Withholdings
passed to the P2P Process Area for
payment to the IRS
PAY 1.20
Generate
 Based on the amounts withheld from
Withholdings
employees adjusted taxable gross pay for
Deposit and
federal taxes (including FICA) and
Reports
amounts calculated for employer taxes,
the deposit amount and reports are
generated to IRS This information is
passed to the P2P Process Area for
payment
Apply
 Garnishments are applied and payments
Garnishment
are created. This data is passed to the
s
P2P Process Area for payment to
recipients of the amounts deducted from
the employees’ payroll
Apply
 Post tax elective deductions (e.g.,
Elective
supplemental life insurance, union dues
Deductions
etc.) are applied. This data is passed to
the P2P Process Area for payment to
vendors
Calculate
 After post tax deductions are applied, the
Net Payroll
net payroll amount is calculated for each
employee in FLAIR Payroll
PAY 1.21
PAY 1.22
PAY 1.23
Description of Process
 The FICA taxes for the employer are
calculated. This data is passed to the P2P
Process Area to process payments to IRS
PAY 1.24
Review
Payment
PAY 1.25
Cancel EFT
& Reverse
Payroll
 After FLAIR Payroll calculations are
completed, agency payroll staff will review
the payroll run in FLAIR Payroll for quality
and to identify any corrections needed
 If a payroll correction is needed, agency
payroll staff will apply corrections or
cancellations as needed in FLAIR Payroll
PAY 1.26
Generate
File 13
 The Pay Data file (F0013) is generated by
FLAIR Payroll to report the payroll detail
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Governing Laws
and Policies
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 Section
110.114, F.S.
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
None identified
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State Payrolls-
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Payroll Hire to Separation
Process
Step ID
Process
Name
Description of Process
by funding source, employee, earnings
type, and amounts for gross salary charge
to net pay as well as deductions. This data
is used to support post-production cost
allocation activities at the agencies
 The data provided in F0013 is transmitted
to the agencies to allocate payroll costs in
more detail than is posted via the P2P
payment process
PAY 1.27
Provide to
Agency
PAY 1.28
Allocate
Payroll
PAY 1.29
Post Advices  Payroll payment data is posted to the
to Employee
employee portal
Portal
Generate
 W-2 (Wage and Tax statement) is
Form W-2
generated for each employee
PAY 1.30
PAY 1.31
6.7
Produce Tax
Reporting
 Detailed cost allocations are posted to the
General Ledger
 Generate all federal and other tax deposit
reports such as Form 941, federal liability
report, tax deposit reports etc.
Governing Laws
and Policies
Payroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
None identified
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
 DFS Bureau of
State PayrollsPayroll
Preparation
Manual
Integration
Integration
ID
PAY IP 1
FFMIS or Key System
Integration Description
People First
PAY IP 2
People First
 Establish employee vendor record in Florida
PALM for AP payments (net pay, travel
advances, travel reimbursements). People First
to Florida PALM
 The frequency would be on demand for any AP
activity
 Update Direct Deposit/EFT authorization for
employees and vendors. People First to Florida
PALM
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Payroll Hire to Separation
Integration
ID
FFMIS or Key System
PAY IP 3
FLAIR Payroll
PAY IP 4
FLAIR Payroll
PAY IP 1.6
People First
PAY IP 1.7
People First
6.8
Integration Description
 The frequency would be on demand for any AP
activity
 New interface from FLAIR Payroll to Florida
PALM. Uploads payment data to facilitate tax,
garnishments, and deduction vendor payments.
Florida PALM is responsible for the validity of
data received from FLAIR Payroll
 The frequency would be periodic based on pay
cycles
 New interface from FLAIR Payroll to Florida
PALM. Uploads employee/vendor code, net pay
amount, accounting code string, and ACH/direct
deposit in data
 The frequency would be periodic based on pay
cycles
 The payroll requisitions and employee data are
transmitted from People First to FLAIR Payroll
 The frequency would be periodic based on pay
cycles
 Reimbursement payments to employees from
Flexible Spending program. People First to
Florida PALM
 The frequency would be periodic based on pay
cycles
Control Points
Control Pt.
ID
Control Point Description
Not Applicable
6.9
Reporting
Report Description
No.
Frequency
and
Triggering
Event
Audience(s)
Classification
Governing
Laws and
Policies
Not Applicable
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6.10
Accounting Events
Accounting Event
ID
Description
Not Applicable
6.11
Key Performance Indicators/Measure
Measure
Relevance
Timely collection of salary
overpayments
Timely tax reporting
Timesheets
submitted/Missing timesheets
Occurrences of use of default
payroll account due to
insufficient budget/cash
To reduce payroll errors for
overpayments
Compliance
Payroll accuracy
6.12
Validation against
appropriation
Data Elements Needed to
Generate Measure
Salary Overpayment
amounts, Time
W-2 generation, Time
Timesheets, Submission
times
Approved budget, Cash
Future Enhancements
 Automatic cost allocations of payroll based on time information from People First
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6.13
Standard Business Process Flows
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Procurement to Payment
7.0
Procurement to Payment (P2P)
7.1
General Information
Process Area
Process Flows
As of
7.2
Authors and Contributors
Authors
Contributors
7.3
P2P - Procurement to Payment
1. P2P – Establishing Encumbrances
2. P2P – Receiving through Posted Invoice
3. P2P – Posted Invoice through Payment Reconciliation
4. P2P – Statewide Vendor File – Adds and Updates
5. P2P – 1099 Issuance and Reporting
6. P2P – Contracts
7. P2P – Travel Authorization
8. P2P – Intergovernmental Due To/Due From
9. P2P – Direct Load and PCard
10. P2P – Electronic Funds Transfer (EFT)
09/14/2015
Deb Gries, State Process Lead
Mark Fairbank, EY Process Lead
Jordan Landreth, EY Process Analyst
Department of Agriculture and Consumer Services
Department of Environmental Protection
Department of Financial Services
Department of Health
Department of Highway and Safety Motor Vehicles
Department of Management Services
Department of Management Services - MFMP
Department of State
Fish and Wildlife Commission
Justice Administrative Commission
Scope
The document depicts Level 2 detailed proposed business process design for the Procurement
to Payment Process Area, which is defined in the following ten key subprocesses:
1. Establishing Encumbrances
2. Receiving through Posted Invoice
3. Posted Invoice through Payment Reconciliation
4. Statewide Vendor File – Adds and Updates
5. 1099 Issuance and Reporting
6. Contracts
7. Travel Authorization
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Procurement to Payment
8. Intergovernmental Due To/Due From
9. Direct Load and PCard
10. Electronic Funds Transfer (EFT)
The scope encompasses the financial management and accounting processes as it related to
payment of the State’s financial obligations. Because the State of Florida has already
established an enterprise-wide procurement system known as MyFloridaMarketPlace (MFMP),
the scope of the P2P Process Area in Florida PALM has changed from the Level 1 Process
Flows. It will not include process modeling of the procurement cycle that does not create
Accounting Events. Florida PALM will not replace or duplicate MFMP’s procurementmanagement functions.
The P2P Process Area will include Accounting Events and internal controls that accompany the
traditional procurement cycle as shown below:
Plan  Budget  Solicit  Order  Receive  Pay
Florida PALM will work with DMS/MyFloridaMarketPlace (MFMP), the small number of Florida
state agencies which do not utilize MFMP and all state agencies that have agency business
systems to provide Integration Points and integration standards. These state agencies will then
be responsible for integrating their internal systems with Florida PALM.
7.4
Assumptions











The State’s master file of vendors and payees will be maintained in Florida PALM
DFS will continue to establish and apply pre-payment audit criteria and transaction
sampling for payment requests
Access to confidential records including transactions containing sensitive data elements
(e.g., social security numbers, personal/corporate banking information) will continue to
be restricted
Florida PALM will restrict access to agency specific transactions, etc. (e.g., agencies
cannot view another agency’s transactions) while being processed in Florida PALM. This
does not affect visibility once the transaction has posted to the Transparency Florida
website
The State’s new Purchasing Card system will interface with Florida PALM
Florida PALM will provide the ability to consolidate multiple payments from multiple
funding sources and multiple agencies to a single vendor while maintaining the ability to
provide detailed payment information at the transaction level for 1099 Reporting
Payments will be validated against the Office of Foreign Assets Control (OFAC) of the
US Department of the Treasury daily
Florida PALM will provide the ability to record multi-year encumbrances and convert a
future encumbrance to a current encumbrance at the beginning of a new fiscal year
Florida PALM will have the ability to apply payment offsets to eligible vendor payments
The State will leverage electronic transmission with any Internal Revenue Service (IRS)
tax required submission
FACTS will be incorporated into and replaced by Florida PALM. The current
Transparency Portal will remain
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


7.5
The State will leverage electronic funds transfer (EFT) for the majority of payments
Florida PALM will have the ability to process vendor payments to multiple bank accounts
The State will continue to exchange data with the IRS utilizing the vendor’s Tax
Identification Number (TIN) for matching
Standardized Process Area Overview
Encumbrances will be recorded in Florida PALM via the electronic transmission of data through
Integration Points with MFMP and Agency Business Systems, and through direct entries into
Florida PALM. A role within the Chief Financial Officer’s (CFO) office will have the ability to
override an encumbrance request that has failed the initial budget check.
Receipt of goods and services will be recorded in Florida PALM via the electronic transmission
of data through Integration Points with MFMP and Agency Business Systems, the Contracts
Module and through direct entries into Florida PALM.
Invoice information will be recorded in Florida PALM via electronic transmission of data through
Integration Points with MFMP and Agency Business Systems, and through direct entries into
Florida PALM. The invoice will be populated with the agency’s established workflow for role
approvals. The submitted invoice will create an accounting event and then need to pass agency
discretionary budget controls in order to continue in the payment processing workflow:
 Agencies will have the ability to schedule payment dates prior to the prompt pay date to
obtain vendor discounts
 Florida PALM will automatically schedule payments by the prompt pay date when not
amended by the Agencies as per the reference above
A role within the Chief Financial Officer’s (CFO) office will have the ability to override an
encumbrance request that has failed the initial budget check.
Based upon predefined audit sampling criteria, transactions will be routed to DFS for review.
Upon full approval of the invoice, a Posted Invoice is created, encumbrances are reduced (if
established) and allotments are reduced. The Posted Invoice may be a one-to-one correlation to
the invoice and will be in the Run Payments queue awaiting payment.
At a minimum of one business day prior to payment, the Posted Invoice will need to pass a cash
availability check. Before the payment can be issued to the vendor, offsets, as identified from
files received from Accounts Receivable and Billing to Receipts (ARB), will be conducted with
the benefitting agency and the vendor receiving notification when the payment is made.
Payment status and reconciliation will be maintained to include payments cleared by the bank
(presented and paid by Treasury), payments not cleared by the bank and remain outstanding,
payment cancellations, payment disputes, etc. Warrants not cashed after 12 months will be
subject to the escheatment process.
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Vendor adds and updates to the Statewide Vendor File will continue to be established through
integration with the MyFloridaMarketPlace (MFMP) Vendor Information Portal (VIP), agencies
adding vendors to the Statewide Vendor File and DFS adding and/or updating vendor
information. The State will exchange data with the IRS to match the vendor’s TIN and update
the Statewide Vendor File and integrate that data with MFMP.
Reports will be created in Florida PALM based on the electronic transmission of 1099 data
through Integration Points with Agency Business Systems, and through payments issued from
Florida PALM. DFS will review and reconcile the 1099 data, issue the 1099 to the vendor and
transmit the 1099 data to the IRS. Changes that an agency may make to a transaction where
payment has already been issued that could affect 1099 data will populate into a DFS workflow
to determine the impact of the change and the new issuance of a 1099 and/or the correction of
an issued 1099 to submit to the vendor and transmit to the IRS.
Contracts will be recorded in Florida PALM via the electronic transmission of data through
Integration Points with Agency Business Systems, and through direct entries into Florida PALM.
The agencies will have the ability to request an allotment and the system will automatically submit
information for an encumbrance to be established for current fiscal year and multiple fiscal years.
The contract request will be populated with the agency’s established workflow for approval.
Based upon predefined audit sampling criteria, contracts will route to DFS for review.
Amendments will follow the same workflow and DFS routing.
Travel Authorization Requests (TAR), inclusive of travel advances and out of state/conference
travel, will be created through direct entries into Florida PALM. The request will be populated with
the agency’s established workflow for approval and the system will automatically submit
information for an encumbrance to be established for the current fiscal year and will have the
ability to establish separate encumbrances for each traveler if multiple travelers are included on
the TAR.
Approved travel advance payments will generate a file to ARB to create a receivable which will
remain outstanding until the travel reimbursement request is received and reconciled with the
advance made.
Inter-agency billing will be a “shared view” function between the Due to and Due From agencies
and will be based on data identified from files received from Accounts Receivable and Billing to
Receipts (ARB). The shared view component is designed to assist both agencies in timely
knowledge and processing of invoices and payment.
Direct Load and PCard payments will be based on the electronic transmission of data through
Integration Points with Agency Business Systems and the state’s PCard vendor. Payments
processed will work similarly to invoices processed under workflow 7.3.
EFT payments to vendors will be based on receipt of the vendor’s completed and submitted EFT
request to the Bureau of Vendor Relations (BOVR). Once a vendor has been validated and their
bank has successfully documented and matched their EFT information, BOVR will update the
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vendor’s payment information as EFT. Should the match be unsuccessful, the vendor’s file will
be documented to process their payment as a warrant.
State employees and retirees submit their requests for EFT through People First and/or the
Florida Retirement System and the validation process is based on the successful match with their
bank. BOVR will update the employee/retiree’s payment information as EFT. Should the match
be unsuccessful, their file will be documented to process their payment as a warrant.
At fiscal year-end, all open encumbrances will be marked to use Carry Forward/ Certified Forward
budget authority at the beginning of the next fiscal year unless otherwise requested.
7.6
Process Area Details
The table below describes each step in the P2P process envisioned functionality. This process
consists of ten subprocesses:
1. Establishing Encumbrances
2. Receiving through Posted Invoice
3. Posted Invoice through Payment Reconciliation
4. Statewide Vendor File – Adds and Updates
5. 1099 Issuance and Reporting
6. Contracts
7. Travel Authorization
8. Intergovernmental Due To/Due From
9. Direct Load and PCard
10. Electronic Funds Transfer (EFT)
The process step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different parties. Each swim lane is titled with a role, either agency-based or
enterprise-based, and in some cases are representative of an external party. It is important to
note that the swim lane roles may be different between the agencies.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process.
Process Flow Page 1 of 10: P2P – Establishing Encumbrances
Enterprise – DFS/A&A: personnel within the Department of Financial Services
(DFS) Division of Accounting and Auditing (A&A) responsible for reviewing the
encumbrance request submitted for CFO Override approval
Swim
Agency – Encumbrance Approver: agency finance and accounting
Lanes –
personnel responsible for entering the encumbrance request into Florida PALM
Definition
Agency – Program Approver: agency program personnel responsible to
review and approve the request to move to accounting personnel
Agency – Program Requester: agency program personnel responsible to
create and submit the encumbrance request
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Step ID
P2P 1.1
Process
Name
Submit
Encumbrance
Request
P2P CP 1.2
Review
Encumbrance
Request
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Description of Process
• As financial obligations are determined,
via competitive procurement resulting in
a contract and/or purchase order, and/or
utility payments, travel and certain small
dollar purchases which are currently
exempt from Chapter 287 F.S., the goal
is to encumber them for the DFS and
each agency’s use to identify these
commitments for current and future
years
• For encumbrances from entries in the
Contracts or Travel components or
established through integrations from
MFMP and/or Agency business systems
the Program Requester will obtain
sufficient detail to submit the
encumbrance request, such as, but not
limited to:
o Brief detail of encumbrance need
o Vendor Name
o Vendor Number
o Current and future Fiscal Year(s) (FY)
(as appropriate)
o Dollar Amount(s) by FY
o Chart of Account information
o Dates, etc.
o For contracts, the encumbrance
should be based on service type and
to encumber deliverables on separate
lines
• After entry into Florida PALM, the
Program Requester submits the request
for their Program Approver to review
• The Agency’s Program Approver will
obtain the Encumbrance request in their
approval queue to review for need and
correct and complete information
• Upon approval, the request will be
forwarded to the Encumbrance
Approver’s queue for input into Florida
PALM
• Should the Program Approver deny,
their justification needs to be included on
the request and the denial will return the
encumbrance request to the Program
Governing Laws
and Policies
• Chapter 215,
F.S.
• Chapter 216,
F.S.
None identified
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Process
Step ID
Process
Name
P2P CP 1.3
Input
Encumbrance
P2P CP 1.4
Florida PALM
Checks
Budget
P2P AE 1.5
Encumbrance
Established
P2P CP 1.6
Apply Agency
Override
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Description of Process
Requester for additional action, as
needed
 The Agency’s Encumbrance Approver
will enter the request into Florida PALM
to create an encumbrance
 Upon submission, Florida PALM will
auto-generate the encumbrance number
and will automate the Florida PALM
Checks Budget
Governing Laws
and Policies
• AA Memo 06
(11-12)
• AA Memo 16
(97-98)
• AA Memo 23
(10-11)
• AA Memo 38
(11-12)
• Chapter 216,
F.S.
 This is an automated data validation by
Florida PALM for appropriations
 Florida PALM Checks Budget will review
the appropriations for the Agency by
going to the Budget Control subsidiary
ledger to check the Budget Entity, Fund,
Category, and, depending on the
agency’s business rules, will be capable
of further checking allotments down to
the unit/ organizational level (L5)
 Florida PALM Checks Budget involves
calculating allotments from
appropriations, minus encumbrances,
minus disbursements, minus scheduled
disbursements, minus payables (not yet
approved for payment) to determine the
available balance
 Once the Florida PALM Checks Budget • Chapter 17,
F.S.
validation has passed, the encumbrance
• Chapter 215,
will be created in Florida PALM
F.S.
• Chapter 216,
 Should the transaction fail during the
F.S.
initial Florida PALM Checks Budget, the
first activity would be for the
Encumbrance Approver to determine if a
change in accounting codes is
warranted
 If so, the accounting codes will be
allowably and appropriately changed
which will require the transaction to go
back through P2P CP 1.4 – Florida
PALM Checks Budget. If this check is
successful, Florida PALM will encumber
the transaction
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Process
Step ID
P2P CP 1.7
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Process
Name
Submit to
CFO
Description of Process
 If available budget balances are still not
sufficient, the Encumbrance Approver
must look at the other options to be
considered:
o Make Agency Override Available - If
no: the transaction will be rejected
which will return the encumbrance
request to the Program Approver. The
Encumbrance Approver’s justification
needs to be included on the rejection
for additional action to be taken, as
needed
o Make Agency Override Available - If
yes: the Encumbrance Approver has
determined it is correct to Override the
transaction up to the Agency L2
(Budget Entity) appropriations level
only. (For example, in July of each
year, allotments may not yet have
been entered down to the unit level
and a Florida PALM Checks Budget
failure may need to be overridden to
allow the transaction to be
established). Once the Agency
Override is submitted, Florida PALM
will encumber the transaction
o Make CFO Override Available:
Only upon an extreme circumstance,
e.g., Florida PALM has documented a
budget amendment has been
approved by the Executive Office of
the Governor (EOG), Office of Policy
and Budget (OPB), The House and
The Senate, but the appropriations are
not yet in Florida PALM, OR; the
Governor has issued an Executive
Order due to a natural disaster such
as a hurricane
o With either of these circumstances,
the encumbrance request will be
documented with the circumstances
for submission to the DFS A&A role
with a request for Override
 The Encumbrance Approver will
add/populate the appropriately
Governing Laws
and Policies
None identified
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Process
Step ID
Process
Name
P2P CP 1.8
Review
Encumbrance
Request
P2P CP 1.9
Return to
Program
Approver
P2P IP 1.10
MFMP &
Agency
Business
Systems
P2P CP
1.11
Format and
Budget
Check
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Description of Process
authorized role from the DFS A&A office
to review the Override request and
submit
 The role within the DFS A&A office will
review the notes included with the
request, and if determined the request is
appropriate, will authorize the Available
Override
 Approval will move the encumbrance
request through Florida PALM Checks
Budget validation as passed and the
encumbrance will be created in Florida
PALM
 Should the DFS A&A role deny the
request, their justification needs to be
included on the request and the denial
which will return the encumbrance
request to the Program Approver for
additional action, as needed
 Disapprovals by either the Agency
Encumbrance Approver or the DFS A&A
role returns the encumbrance request to
the Program Approver’s queue for
appropriate action
 The Integration Point (IP) will be
established by MFMP and each Agency
(as appropriate) with Florida PALM prior
to implementation
 At a minimum of nightly, data will be
transferred from MFMP and Agency
Business Systems into Florida PALM
 When the data is submitted for transfer
from MFMP and Agency Business
Systems into Florida PALM, Florida
PALM will verify the formatting of the
data transfer meets requirements
needed to enter Florida PALM and will
initiate the Florida PALM Checks Budget
data validation
 Failure of either formatting or budget will
return the transaction to the initiating
entity
Governing Laws
and Policies
None identified
None identified
None identified
 Section
216.181, F.S.
 Section
216.192, F.S.
 Section
216.292, F.S.
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Process Flow Page 2 of 10: P2P – Receiving through Posted Invoice
Enterprise – DFS/A&A: personnel within the DFS A&A responsible for
reviewing the invoice transaction submitted for CFO Override approval and
personnel responsible for auditing the invoice transactions for approval
Agency – Invoice Approver: agency personnel responsible for final editing
Swim
and approval of the invoice transaction before DFS sampling criteria is applied
Lanes –
Agency – Program Approver: agency personnel responsible to authorize
Definition
approval of the request to move to accounting personnel
Agency – Program Invoice Processor: agency personnel responsible to key
invoice into Florida PALM
Agency – Program Receiver: agency personnel receiving goods at the
program level
The volume of memorandums that affect Process Flow 7.2 are too numerous to include in the
narrative table next to each process step and are therefore identified below for reference.
Accounting & Auditing Memorandum
AA Memo 03 (99-00) AA Memo 18 (11-12)
AA Memo 05 (97-98) AA Memo 22 (97-98)
AA Memo 06 (11-12) AA Memo 23 (10-11)
AA Memo 10 (97-98) AA Memo 26 (14-15)
AA Memo 15 (06-07) AA Memo 38 (11-12)
AA Memo 16 (97-98)
Process
Step ID
P2P 2.1
Process
Name
Input Receipt
for Goods
and/or
Services
P2P 2.2
Authorized
Invoice/Credit
Received
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Chief Financial Officer Memorandum
CFO Memo 01 (13-14) CFO Memo 05 (10-11)
CFO Memo 01 (14-15) CFO Memo 06 (96-97)
CFO Memo 01 (12-13) CFO Memo 14 (94-95)
CFO Memo 02 (12-13) CFO Memo 18 (94-95)
CFO Memo 03 (95-96)
CFO Memo 03 (14-15)
Description of Process
 Evidence of proper receipts of goods
and services will be recorded by the
Agency Program Receiver and are
used as the basis to approve payment
of an invoice
 Florida PALM will establish Integration
Points with MFMP and Agency
Business Systems to receive data on
their receipts and any attachments
related to the receipt
 Invoices are received by agency
business units/ appropriate billing
locations and authorized for payment
according to current rule, statute and
agency policy
 These invoices are then submitted to
agency personnel (referred to as an
Invoice Processor) for manual entry into
Florida PALM
Governing Laws
and Policies
 Chapter 215,
F.S.
 Chapter 17,
F.S.
 Chapter 112,
F.S.
 Chapter 119,
F.S.
 Chapter 215,
F.S.
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Process
Step ID
Process
Name
P2P AE 2.3
Submit
Invoice/Credit
P2P CP 2.4
Florida PALM
Checks
Budget
P2P CP 2.5
Review
Invoice
P2P CP 2.6
Review
Invoice
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Description of Process
Note: If a need to issue payment by wire
has been identified, the justification
statement must be included with the
invoice and that the request is based on
an emergency situation
 An Invoice Processor will be able to
enter information from the vendor
invoice to create an invoice in Florida
PALM as well as select information
(e.g., vendor, encumbrance number
etc.) and will be able to enter
comments, add attachments, etc.
 Upon submission, the Florida PALM
invoice will populate with an approval
flow (additional approvers can be
added) to issue payment to the vendor
 This is an automated data validation by
Florida PALM for appropriations
 Florida PALM Checks Budget will
review the appropriations for the
Agency by going to the Budget Control
subsidiary ledger to check the Budget
Entity, Fund, Category, and, depending
on the agency’s business rules, will be
capable of further checking allotments
down to the unit/ organizational level
(L5)
 Florida PALM Checks Budget involves
calculating allotments from
appropriations, minus encumbrances,
minus disbursements, minus scheduled
disbursements, minus payables (not yet
approved for payment) to determine the
available balance
 The Program Approver’s primary role is
to review the invoice to ensure
appropriate authority was in place prior
to the purchase and that correct funding
codes are used
 The Invoice Approver identified for the
Agency’s accounting office will review
the transaction as to form,
completeness (including required
attachments), corrections and results
from the Florida PALM Checks Budget
Governing Laws
and Policies
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 216,
F.S.
 Chapter 215,
F.S.
 Chapter 215,
F.S.
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Step ID
P2P CP 2.7
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Process
Name
Apply Agency
Override
Description of Process
 Should the transaction fail during the
initial Florida PALM Checks Budget,
the first activity would be for the Invoice
Approver to determine if a change in
accounting codes is warranted
 If so, the accounting codes will be
allowably and appropriately changed
which will require the transaction to go
back through P2P CP 1.4 – Florida
PALM Checks Budget. If this check is
successful, Florida PALM will
encumber the transaction
 If available budget balances are still not
sufficient, the Invoice Approver must
look at the other options to be
considered:
o Make Agency Override Available - If
no: the transaction will be rejected
with the reason for rejection included
on the transaction and notification will
be sent to the Program Approver
o Make Agency Override Available - If
yes: the Invoice Approver has
determined it is correct to Override
the transaction up to the Agency L2
(Budget Entity) appropriations level
only. (For example, in July of each
year, allotments may not yet have
been entered down to the unit level
and a Florida PALM Checks Budget
failure may need to be overridden to
allow the transaction to be
established). Once the Agency
Override is submitted, the invoice will
continue through the workflow
o Make CFO Override Available:
Only upon an extreme circumstance,
e.g., Florida PALM has documented
a budget amendment has been
approved by the Executive Office of
the Governor (EOG), Office of Policy
and Budget (OPB), The House and
The Senate, but the appropriations
are not yet in Florida PALM, OR; the
Governor has issued an Executive
Governing Laws
and Policies
 Chapter 216,
F.S.
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Process
Step ID
Process
Name
P2P CP 2.8
Submit to
CFO
P2P CP 2.9
Review
Invoice
Transaction
P2P AE 2.10
Rejects
Transaction
P2P CP 2.11
Perform
Match
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Description of Process
Order due to a natural disaster such
as a hurricane
o With either of these circumstances,
the invoice will be documented with
the circumstances for submission to
the DFS A&A role with a request for
Override
 The Agency Invoice Approver will
add/populate the appropriately
authorized role from the DFS A&A office
to review the Override request and
submit
 The role within the DFS A&A office will
review the notes included with the
request, and if determined the request
is appropriate, will authorize the
Available Override
 Approval will move the Invoice through
Florida PALM Checks Budget validation
as passed and then to perform a match
without an encumbrance (the invoice
against the receiving report) or a match
with an encumbrance (the invoice
against the receiving report against the
encumbrance)
 Should the DFS A&A role deny the
request, their justification needs to be
included on the invoice transaction and
notification will be sent to the Agency
Program Approver
 Disapprovals can be made by either the
Agency Invoice Approver or the DFS
A&A role with the reason for rejection
included on the transaction
 The rejection of this transaction will
result in the reversal of the previous GL
entries that were made in P2P AE 2.3
Note: The transaction will remain in the
system in order to document that the
invoice was received, and to record the
status of payment
 Florida PALM will perform a match
without an encumbrance (the invoice
against the receiving report) or a match
with an encumbrance (the invoice
Governing Laws
and Policies
None identified
 Chapter 215,
F.S.
 Chapter 216,
F.S.
 Chapter 215,
F.S.
 Chapter 215,
F.S.
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Process
Step ID
Process
Name
P2P 2.12
Approve
Invoice
P2P CP 2.13
Apply DFS
Audit
Sampling
Criteria
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Description of Process
against the receiving report against the
encumbrance)
 The Invoice Approver is the Agency’s
final level of approval from the Agency’s
accounting office and will have final
authority to formally initiate the
transaction for disbursement
 This role will have the permissions to
modify the transaction if needed
 If a transaction contains a request for
wire transfer and justification appears
sufficient, the Invoice Approver will
approve the wire transfer request.
Additional action will be required by the
Treasury Approver in order to initiate
the wire payment
 Based on the invoice dates entered into
the system the prompt pay date and
payment due date (in compliance with
FS 215.422) is automatically entered at
the point of approval (allows the State
to earn interest but remain in
compliance with prompt pay
requirements)
 Payment will not be made until the
prompt pay date unless the agency has
cause to modify the date, e.g., vendor
has provided a discount for early
payment
 As long as the invoice meets all the
appropriate requirements to pay, the
Invoice Approver will approve the
transaction
 If the invoice is deficient, the Invoice
Approver can disapprove/deny the
transaction and will include comments
on the transaction that outlines the
deficiencies
 Certain transactions are selected for
audit by the DFS Bureau of Auditing
based on a set of DFS-defined audit
criteria, such as
o Transaction value thresholds
o Specific vendor name/ID
o Specific object codes
Governing Laws
and Policies
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
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Process
Step ID
Process
Name
P2P CP 2.14
DFS Audits
Transaction
P2P AE 2.15
Posted
Invoice
P2P CP 2.16
Review DFS
Auditor’s
Request
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Description of Process
o Specific account codes
 Integration from Agency Business
Systems will occur at this point so that
DFS Sampling criteria will be applied to
the transaction
 If the transaction does not meet DFS
audit criteria, the transaction moves
through for Posted Invoice creation
unless the agency selects the
transaction to be audited by DFS
 If a transaction meets DFS Audit
Criteria, the workflow will direct the
transaction to the role of DFS Auditor
and the transaction moves to that
queue for the DFS auditor to review
 The transaction will be updated to
display the status of the invoice
 Should the DFS auditor require
additional documentation the auditor
will return the transaction to the Invoice
Approver
 Integration from MFMP will occur prior
to this process step
 Once the transaction has been fully
approved and scheduled for payment, a
Posted Invoice is created, the
encumbrance is reduced and allotments
are reduced
 Final recording of approval moves the
Posted Invoice into the Run Payments
queue
 Post Audit sampling – post audit
sampling is for payments that met the
load and post criteria and were not
audited in advance of the posted
invoice. Reports will be available to
assist DFS A&A staff to identify these
payments to complete the audits within
the 30, 60, 90 day time period
 Upon receipt of the transaction from the
DFS Auditor, the Invoice Approver will
obtain the additional documentation,
attach the additional documentation to
Governing Laws
and Policies
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
P2P AE 2.17
Rejects
Transaction
P2P 2.18
Notification of
Rejection
P2P IP 2.19
MFMP &
Agency
Business
Systems
P2P CP 2.20
Validate
Format
P2P IP 2.21
Agency
Business
Systems
P2P CP 2.22
Format and
Budget
Check
Page 152 of 306
Description of Process
Governing Laws
and Policies
the transaction, and return it to the DFS
Auditor
 Should the Invoice Approver be unable  Chapter 17,
to obtain the additional documentation
F.S.
required by the DFS auditor, they will
 Chapter 215,
deny the transaction with the reason for
F.S.
rejection included on the transaction
 The rejection of this transaction will
result in the reversal of the previous GL
entries that were made in P2P AE 2.3
Note: The transaction will remain in the
system in order to document that the
invoice was received, and to record the
status of payment
None identified
 Upon rejection of the transaction,
Florida PALM will send notification to
the Program Approver to advise of the
denial
None identified
 The Integration Point (IP) will be
established by MFMP and each Agency
(as appropriate) with Florida PALM prior
to implementation to obtain data and
related attachments
 At a minimum of nightly, data will be
transferred from MFMP and Agency
Business Systems into Florida PALM
 When the data is submitted for transfer None identified
from MFMP and Agency Business
Systems into Florida PALM, Florida
PALM will verify the formatting of the
data transfer meets requirements
needed to enter Florida PALM
None identified
 The Integration Point (IP) will be
established by each Agency (as
appropriate) with Florida PALM prior to
implementation to obtain data and
related attachments
 At a minimum of nightly, data will be
transferred from Agency Business
Systems into Florida PALM
 When the data is submitted for transfer • Section
216.181, F.S.
from the Agency Business Systems into
• Section
Florida PALM, Florida PALM will verify
216.192, F.S.
the formatting of the data transfer meets
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
P2P IP 2.23
MFMP
P2P CP 2.24
Format and
Budget
Check
Description of Process
Governing Laws
and Policies
• Section
216.292, F.S
requirements needed to enter Florida
PALM and will initiate the Florida PALM
Checks Budget data validation
 Failure of either formatting or budget will
return the transaction to the initiating
entity
None identified
 The Integration Point (IP) will be
established by MFMP with Florida
PALM prior to implementation to obtain
data and related attachments
 At a minimum of nightly, data will be
transferred from MFMP into Florida
PALM
 When the data is submitted for transfer • Section
216.181, F.S.
from MFMP into Florida PALM, Florida
• Section
PALM will verify the formatting of the
216.192, F.S.
data transfer meets requirements
• Section
needed to enter Florida PALM and will
216.292, F.S
initiate the Florida PALM Checks
Budget data validation
 Failure of either formatting or budget
will return the transaction to the
initiating entity
Process Flow Page 3 of 10: P2P – Posted Invoice through Payment Reconciliation
Enterprise – DFS/Treasury: personnel within the DFS Division of Treasury
responsible for the State’s cash resources
Swim
Enterprise – DFS/A&A: personnel within the DFS A&A responsible for payment
Lanes –
and payment reconciliation
Definition
Agency – Accounting: agency Finance and Accounting personnel responsible
for agency cash availability and payment reconciliation
The volume of memorandums that affect Process Flow 7.3 are too numerous to include in the
narrative table next to each process step and are therefore identified below for reference.
Accounting & Auditing Memorandum
Chief Financial Officer Memorandum
AA Memo 03 (02-03) AA Memo 18 (12-13) CFO Memo 01 (13-14) CFO Memo 05 (10-11)
AA Memo 05 (99-00) AA Memo 21 (98-99) CFO Memo 02 (09-10) CFO Memo 06 (01-02)
AA Memo 08 (00-01) AA Memo 38 (11-12) CFO Memo 03 (03-04) CFO Memo 11 (95-96)
AA Memo 10 (97-98) AA Memo 45 (14-15) CFO Memo 03 (14-15)
AA Memo 16 (97-98) AA Memo 26 (14-15)
Page 153 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P 3.1
Process
Name
Run Payments
P2P CP 3.2
Verify Cash
P2P CP 3.3
Notify Agency
P2P 3.4
Agency
Resolves
P2P CP 3.5
Payment
Offsets
Page 154 of 306
Description of Process
 Nightly payment processing begins
selecting payments with criteria for
disbursement
 While the discussion of the delay in
payments to the 40th day applies to
many payments and vendors, it does not
apply to all. DFS A&A have identified
priority payments to include, but not be
limited to, pay type, OLO, etc.
 This is an automated data validation
control by Florida PALM for sufficient
cash balances
 Before payment can be issued, Florida
PALM will confirm the paying agency
has sufficient cash to cover transactions
by going to the Cash Control subsidiary
ledger to verify available cash balances
 If cash is not sufficient, Florida PALM will
automatically send notification to the
Agency via workflow
 Once sufficient verified cash has been
confirmed the transaction passes to
payment offsets
 While waiting for the agency to resolve
the cash issue, although the status of
the invoice does not change the prompt
pay clock continues to “tick” pending
resolution
 This is an automated data validation
control by Florida PALM for payment
offset validation
 Payment offsets may be deducted from
the payment if the vendor has a
delinquent debt owed to another state
agency
 ARB will post a daily file that Florida
PALM will check against to determine
vendors eligible for offset (e.g., there are
no exemptions for their offset)
 DOR Levies will be processed in
accordance with their policy
 IRS Levies: If a request has been
received by DFS to impose a levy,
Governing Laws
and Policies
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 17,
F.S.
None identified
None identified
 Section
213.67(9), F.S.
 Section
1609(a)(1),
Internal
Revenue Code
(IRC)
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
Description of Process



P2P 3.6
P2P 3.7
Calculate
Offset to
Creditor and
Remaining
Balance to
Vendor
Notify Vendor
and
Benefitting
Agency
P2P CP 3.8
CFO Final
Payment
Control
P2P AE 3.9
Issue
Payment
Page 155 of 306

Vendor Relations will flag the vendor in
the Statewide Vendor File
Backup Withholding: If a vendor is
subject to backup withholding, the
vendor will indicate through the
registration portal, or Vendor Relations
will flag the vendor in the Statewide
Vendor File
The transaction will be work flowed to
the Invoice Approver for validation that
the IRS Levy offset is still in force
The agency will attach supporting
documentation if the IRS Levy is no
longer in force. Otherwise, the agency
will annotate to move forward with the
calculation of the IRS Levy offset
If an offset is indicated, Florida PALM
will calculate the amount of the offset
due to the creditor and the remaining
balance of the payment (if any) due to
the vendor
 The applied offset will send an automatic
notification to the benefitting agency and
the affected vendor of the offset amount
applied to this payment
 ARB daily offset file will be updated to
include the amount of offset applied and
other payment details as determined
needed by them
 Unusual circumstances may arise that
require the appropriate personnel within
DFS A&A to pull back the payment of an
invoice and return it to the paying
agency, e.g., duplicate payment;
incorrect amount of payment, etc.
 Payment is made by one of the following
methods:
o Wire Transfer (See above)
o Journal Transfer (JT): Transfer of
funds between agencies
o Physical Warrant: state issued financial
instrument to pay the vendor
o Automated Clearing House (ACH)
(also referred to as Electronic Funds
Governing Laws
and Policies
None identified
None identified
• Chapter 17,
F.S.
• Chapter 17,
F.S.
• Chapter 110,
F.S.
• Chapter 112,
F.S.
• Chapter 119,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
Description of Process

P2P CP 3.10
Treasury Wire
Transfer
Review



P2P 3.11
Payment
Reconciliation



P2P AE 3.12
Reverse ACH
Transaction


Page 156 of 306
Transfer (EFT)): Electronically
transferring funds from a state bank
account to a vendor/payee’s
designated account
As payments are issued, transaction
records will be simultaneously updated
to reflect the date of issuance and
method of payment
Wire requests will workflow to the
Treasury queue for review and where
Treasury will reject by exception
Treasury Wire Approver will release nonrejected wire payments to be processed
Refer to P2P 2.2 which identifies that the
request for wire must be documented as
an emergency need only
When confirmation of settlement is
received from the Treasury, Florida
PALM will update transaction records to
record the date and amount of payment
and the transaction is marked as
reconciled
Records of settled transactions are
passed to several other Process Areas,
including Projects, Grants, Assets and
Cash as applicable
Treasury will provide Florida PALM
confirmation if and when issued
payments have actually settled, i.e.,
been paid by the State’s bank
ACH Returns occur when an ACH
payment transmitted to a vendor’s
designated bank account, cannot be
deposited by the Bank, and is returned
via ACH to the State’s bank account.
(Most ACH Returns occur because
vendors have closed a bank account
and failed to update their bank account
information in the Vendor Master File)
The basic steps when the ACH fails for
Vendors are:
o Treasury marks the return and the
transaction-level data for ACH Returns
are sent to the DFS Division of Vendor
Relations (BOVR)
Governing Laws
and Policies
 Chapter 17,
F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P 3.13
Process
Name
Resolve with
Vendor
Description of Process



P2P AE 3.14
Reverse
Warrant
Transaction


Page 157 of 306
o BOVR updates the vendor’s
information in their ACH file by
removing them from ACH eligibility
o BOVR then works with the paying
agency to locate the vendor and
resolve
o The Agency will notify BOVR of the
resolution and the funds can be paid
via warrant by BOVR
o Vendor Relations updates the SWVF
for the vendor as payment type is now
warrant (until the vendor submits and
Vendor Relations can verify a new
bank account for the vendor)
o For employees/ retirees, BOVR will
issue the warrant to the employee/
retiree on behalf of the agency
Agencies that receive a returned warrant
payment (e.g., Undeliverable by the US
Post Office) and are able to locate the
vendor work with the vendor to identify
the purpose of the return
These returns are generally due to a
change of address that the vendor
logged into their vendor registration in
MFMP VIP, but the payment and the
update of address occur at the same
time
In these circumstances, the warrant
does not have to be cancelled but can
be placed into a new envelope and
addressed to the vendor
Stopped or canceled payments can be
reissued if needed (e.g., lost or stolen
warrant)
The vendor will complete the affidavit
attesting warrant is cancelled, restoring
funds to the paying agency and then a
replacement invoice will be generated,
causing the transaction to return through
P2P AE 2.3 and new posted invoice will
be created to send payment to the
vendor
Governing Laws
and Policies
None identified
 Chapter 17,
F.S.
 See references
under Process
Flow 7.2
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P 3.15
Process
Name
Escheatment
P2P AE 3.16
Escheatment
P2P 3.17
Unclaimed
Property
P2P IP 3.18
Transparency
Portal
P2P IP 3.19
Transparency
Portal
P2P IP 3.20
MFMP
Description of Process
 Florida PALM will identify any warrant
that has not been cashed and remains
outstanding for 12 months
 Once the warrants are cancelled, Florida
PALM will transfer funds to the
Unclaimed Property (UP) Account
Note: Most federal funds do not get
escheated and are returned to the paying
agency
 Florida PALM will create the Accounting
Events for the warrant cancellations and
the transfer
 The State follows Unclaimed Property
processes to maintain amounts and
resolve payments due to claimants
 After a file is claimed and determined
appropriate, the claim is processed as
an invoice. (See P2P AE 2.3)
 Florida PALM will post the type of
payment, date paid, amount, invoice
number(s), etc. to the appropriate
vendor’s information for publication onto
the Transparency Portal
 Florida PALM will add the posted
payment information the date the ACH
cleared and/or the date the warrant was
cashed for publication onto the
Transparency Portal
 Florida PALM will transmit the type of
payment, date paid, amount, invoice
number(s), etc. to MFMP
Governing Laws
and Policies
 Chapter 717,
F.S.
None identified
 Chapter 17,
F.S.
 Chapter 717,
F.S.
 See references
under Process
Flow 7.2
 Chapter 215,
F.S.
 Chapter 215,
F.S.
None Identified
Process Flow Page 4 of 10: P2P – Statewide Vendor file – Adds and Updates
Enterprise – DFS/A&A/BOVR: personnel within the DFS A&A/ Bureau of
Swim
Vendor Relations responsible for vendor adds and vendor maintenance
Lanes –
Agency – Invoice Approver: agency personnel authorized to add a vendor to
Definition
the Statewide Vendor File (SWVF)
Vendor: individual and/or company doing business with the State of Florida
Page 158 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P CP 4.1
P2P IP 4.2
Process
Name
Registration
Activity in
MFMP VIP
MFMP
P2P CP 4.3
Validate
Format
P2P 4.4
Add Vendor
P2P 4.5
Add/Update
Vendor
P2P 4.6
SWVF Add
and/or Update
P2P CP 4.7
Manual
Submission of
W8 (if Foreign
Vendor)
P2P CP 4.8
Review
Foreign
Vendor’s
Submitted W8
Page 159 of 306
Description of Process
 A Vendor that wants to do business with
the State of Florida registers at the
MFMP Vendor Information Portal (VIP)
 Florida PALM integrates with MFMP VIP
to obtain the vendor information that
updates the SWVF
 When the data is submitted for transfer
from MFMP and Agency Business
Systems into Florida PALM, Florida
PALM will verify the formatting of the
data transfer meets requirements
needed to enter Florida PALM
 Agencies may need to add a vendor and
will need to include all of the information
required in the SWVF to do so
 Agencies are allowed to have a
maximum of five (5) FTEs to perform this
function
 Agencies may add vendors only but
cannot update a vendor’s information in
the SWVF
Note: it is the vendor’s responsibility to
initiate and submit their own Substitute W9
should they meet the Department’s
requirements for W9 eligibility
 DFS BOVR may add a vendor and may
also update an existing vendor in the
SWVF with the exception of a vendor
that has registered their information into
the MFMP VIP
 Upon entry of information by the vendor,
the agency and/or BOVR, all data will be
transmitted and posted to the SWVF
 A Foreign Vendor submits their IRS
Form W8
 The W8 is reviewed by the BOVR for
completeness and accuracy has been
verified
Governing Laws
and Policies
 Chapter 287,
F.S.
 Chapter 287,
F.S.
None identified
 Chapter 287,
F.S.
 Chapter 119,
F.S.
 Chapter 287,
F.S.
 Chapter 287,
F.S.
 Section
1609(a)(1),
Internal
Revenue Code
(IRC)
 Section
1609(a)(1),
Internal
Revenue Code
(IRC)
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P CP 4.9
Process
Name
CFO and IRS
TIN Match
(Manual)
P2P CP 4.10 SWVF is
Updated
P2P CP 4.11 Electronic
Submission of
W9
Description of Process
 After information has been verified the
BOVR staff will update the vendor’s
information in the SWVF
 Manual entry of information into the
SWVF
 A Vendor subject to receipt of a 1099 for
services performed to the State must go
online to a portal on the DFS website to
include information that mimics their W9
information as reported to the IRS
P2P CP 4.12 Vendor Name  Florida PALM will extract the vendor
and TIN
name and the Tax Identification Number
Extracted from
(TIN) from the Substitute W9 website to
Florida PALM
send to the IRS to reconcile the W9
information against the information the
vendor included on their Substitute W9
submission
P2P IP 4.13 CFO and IRS  IRS data is returned to Florida PALM to
TIN Match
verify if the match has been successful
(Electronic)
or discrepant
P2P CP 4.14 Update SWVF
 If the match is successful, Florida PALM
updates the SWVF with the W9 status
field populated with the appropriate code
P2P IP 4.15
 Florida PALM transmits the successful
and discrepant information to MFMP with
the W9 status field populated with the
appropriate code
 When the match is not successful,
Florida PALM will update the SWVF with
the non-validated W9 status and will
automatically notify the vendor of the
discrepancy
 Should the vendor not update their W9
information on the Substitute W9
website, they will be notified that they
may be unable to do business with the
Florida PALM
Sends Data to
MFMP
P2P CP 4.16 Update SWVF
and Notify
Vendor
P2P CP 4.17 Vendor
Notification
Page 160 of 306
Governing Laws
and Policies
None identified
None identified
 AA Memo 23
(10-11)
 Section
1609(a)(1),
Internal
Revenue Code
(IRC)
 AA Memo 12
(10-11)
 Section
1609(a)(1),
Internal
Revenue Code
(IRC)
 AA Memo 23
(10-11)
 Section
1609(a)(1),
Internal
Revenue Code
(IRC)
 AA Memo 06
(11-12)
 AA Memo 23
(10-11)
 AA Memo 06
(11-12)
 AA Memo 23
(10-11)
 AA Memo 06
(11-12)
 AA Memo 23
(10-11)
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
State of Florida if they perform a 1099
reportable service
Process Flow Page 5 of 10: P2P – 1099 Issuance and Reporting
Enterprise – DFS/A&A/BOVR – Supervisor: responsible for the final review
and approval of 1099 issuance
Swim
Enterprise – DFS/A&A/BOVR – 1099 Reviewer: responsible for reconciliation
Lanes –
of payments and agency modifications for 1099 issuance
Definition
Agency – Invoice Approver: responsible for agency corrections (journal
transfers)
Process
Step ID
P2P CP 5.1
P2P CP 5.2
P2P IP 5.3
P2P CP 5.4
P2P 5.5
P2P IP 5.6
P2P 5.7
Page 161 of 306
Process
Name
Review and
Reconcile
1099 and
Payments
Report
Submit
Request to
Issue 1099’s
Agency
Business
Systems
Validate
Format
Issue 1099 to
Vendor
Transmit to
IRS
Process
Interagency
Correction
Description of Process
 A report is run yearly to cross-reference
payments made against 1099 reportable
object codes and the vendor’s business
designation
Governing Laws
and Policies
None identified
 Upon verification that a 1099 should be
issued to the vendor and to the IRS, the
reviewer submits the file to the BOVR
Supervisor who initiates the process for
1099 issuance
 Integrate agency issued 1099 data
None identified
 When the data is submitted for transfer
from MFMP and Agency Business
Systems into Florida PALM, Florida
PALM will verify the formatting of the
data transfer meets requirements
needed to enter Florida PALM
 Florida PALM will automatically print and
mail 1099s to the vendor
 1099s issued to vendors will be
automatically transmitted to the IRS by
Florida PALM
 If an agency processes a correction after
payment has been made that affects the
object code used for the initial payment,
the 1099 Reviewer will have those
transaction auto-populate into their
queue for review
None identified
None identified
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P CP 5.8
Process
Name
Review 1099
Related
Transactions
in Queue
P2P CP 5.9
Submit
Request to
Issue
Corrected
1099 to
Vendor and to
IRS
Description of Process
 The revised transaction will be reviewed
and if it is determined that the
transaction does in fact require that a
1099 be issued (was not previously), an
amended 1099 must be issued and/or
the transaction is no longer 1099
reportable, the 1099 Reviewer will follow
actions identified in P2P CP 5.6
 If it is discovered, by report from the
vendor and/or from an agency correction
after payment has been made that the
1099 information has changed, this will
be confirmed by the 1099 Reviewer. The
Reviewer will submit a request in Florida
PALM to issue a corrected 1099 to the
Vendor and to IRS
Governing Laws
and Policies
None identified
None identified
Process Flow Page 6 of 10: P2P - Contracts
Enterprise – DFS/A&A: personnel within the DFS A&A responsible for contract
auditing
Swim
Agency – Executive Leadership: agency leaders who review and respond to
Lanes –
DFS/A&A audit report findings
Definition
Agency – Contract Manager: agency personnel responsible for the
management of the contract
Agency – Contract Staff: contract staff at the agency level
Process
Step ID
P2P 6.1
Page 162 of 306
Process
Name
Enter Contract
Terms and
Conditions
Description of Process
 Agency contract staff inputs contract
data (some data will be prepopulated
from master vendor records)
o Agency Name
o Agency Contract ID
o Total Contract Amount
o Total Budgetary Amount
o Total Payment To Date
o Date of Execution
o General Description
o FLAIR Contract ID
o Vendor/Grantor Name
o Vendor/Grantor Address
o Minority Vendor Designation
o Vendor ID
Governing Laws
and Policies
 AA Memo 10
(12-13)
 AA Memo 17
(12-13)
 AA Memo 37
(11-12)
 CFO Memo 01
(14-15)
 CFO Memo 05
(10-11)
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
o Type of Agreement
o Contract Type
o Contract/Grant #
o Commodity/Service Type
o Description of Purchase
o Short Title
o Long Title
o Contract Status
o Date of Execution
o Date of Beginning
o Original End Date
o New Ending Date
o Agency Service Area
o Contract Involves State or Federal
Financial Assistance
o Start and End Date
o Statutory Authority
o Recipient/Vendor
o Recipient Type
o Provide for Administrative Cost
o Provide for Periodic Increase
o Authorized Advanced Payment
o State Term Contract ID
o Contract’s Exemption Justification
o Agency Reference Number
o Business Case Study Done
o Business Case Date
o Legal Challenges to Procurement
o Method of Procurement
o Outsourcing/ Capital Improvements
o Original Contract Amount
o Total Non-Recurring Budgetary
Amount
o Total Recurring Budgetary Amount
o Total Unfunded Amount
o Amount by fiscal year
o Changes/ Amendments
o Agency Amendment Reference
o Accounting Information
o Deliverables
o Deliverable Price Method of Payment
o Commodity/Service Type
o Performance Metrics
o Financial Consequences
Page 163 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
Description of Process
Agency
Business
Systems
Validate
Format

P2P CP 6.4
Contract
Review

P2P AE 6.5
Create
Encumbrance

P2P CP 6.6
Apply DFS
Audit
Sampling
Criteria

P2P IP 6.2
P2P CP 6.3


P2P CP 6.7
Page 164 of 306
Process
Invoices
o Audit Type and corresponding
information
o Other information deemed necessary
to track contract/ grant information
(e.g., renewals)
o Supporting documents are uploaded
and associated with the contract as
necessary
Agencies that use an internal contract
system will transmit their contract details
to Florida PALM
When the data is submitted for transfer
from the Agency Business Systems into
Florida PALM, Florida PALM will verify
the formatting of the data transfer meets
requirements needed to enter Florida
PALM
Agency Contract Manager performs a
contract review/ contract management
review based on established thresholds
as identified with Florida Statute and
Comptroller Memorandums
The contracts module will automatically
submit information for encumbrances.
See P2P CP 1.3. The contracts module
will be setup with multiple fiscal years to
be able to identify the account code,
dollar amounts, etc. to be used for
current and future fiscal years
DFS A&A performs a contract
review/contract management review
based on established thresholds as
identified with Florida Statute and A&A
and/or CFO Memorandums
If the transaction does not meet DFS
audit criteria, the transaction moves
through for posted invoice creation
 Agency contract manager will process
correct invoice for payment and return
Governing Laws
and Policies
None identified
None identified
 CFO Memo 02
(12-13)
 CFO Memo 03
(14-15)
 See reference
under Process
Flow 7.1
 AA Memo 15
(06-07)
 CFO Memo 03
(95-96)
 CFO Memo 05
(10-11)
 CFO Memo 18
(94-95),
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 215,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
Description of Process
incorrect/incomplete invoice to the
vendor for action (See P2P AE 2.3)
 The Contract Manager is the liaison
between the department and the
vendor, and minimally, performs duties
and responsibilities for the contract as
outlined by the agency and timely
processes invoices
 If the contract meets DFS Audit Criteria,
the workflow will direct the contract to
the role of the DFS Auditor and the
contract moves to that queue for the
review
 The DFS Auditor will review the contract
and notify the contract manager and/or
the agency’s leadership if additional
documentation is needed to complete
the review
 DFS A&A prepares and presents a
report of audit findings to the agency
P2P CP 6.8
Manage/
Update
Contract
P2P CP 6.9
DFS Audits
Transaction
P2P CP
6.10
Perform
Contract
Review
P2P CP
6.11
Submit Audit
Report to
Agency
P2P CP
6.12
Review and
Respond to
Findings
 Agencies review and respond to audit
report findings from DFS A&A
P2P CP
6.13
Upload Report
to
Transparency
Portal
 Upload audit report and agency
response, possibly including corrective
action, to the Transparency Portal in
Florida PALM
Governing Laws
and Policies
 See reference
under Process
Flow 7.2
 CFO Memo 06
(11-12)
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
Process Flow Page 7 of 10: P2P – Travel Authorization
Agency – Leadership: agency leaders responsible for travel review and
Swim
approval
Lanes –
Agency – Program Approver/Direct Supervisor: agency personnel
Definition
responsible to authorize approval of the travel request
Agency – Staff/Traveler: employees requesting approval to travel
Page 165 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P 7.1
Process
Name
Submit Travel
Authorization
Request
P2P CP
7.2
Review Travel
Request
P2P CP
7.3
Review Travel
Advance
P2P CP
7.4
Leadership
Reviews
Request
Page 166 of 306
Description of Process
 Agency staff completes, and then
submits the on-line Travel Authorization
request form in Florida PALM.
Submission of the online document
creates a unique identification number
 Documentation of costs must be
attached when available (e.g.,
registration fee, conference hotel room
charge, etc.) and if an advance is
requested
 Submission of the Travel Authorization
request will move through the approval
flow to the Agency’s Program Approver
and/or the employee’s direct supervisor
to Approve or Deny
 If request is not approved, the Request
may be modified and resubmitted
 The reasons for the original denial will
remain permanently attached to the
request
 The Request may be abandoned,
retaining a permanent record of the
request and the reasons for rejection
attached to the denied request
 If a travel advance was included on the
Travel Authorization request, the
request will be reviewed while in the
approval flow
 As defined by the agency’s policy, the
Travel Authorization Request and
Travel Advance (if requested) will be
submitted via workflow to the Agency
Leadership Approver for review and
approval
 If the request is not approved, the
request may be modified and
resubmitted
 The reasons for the original denial will
remain permanently attached to the
request
 The request may be abandoned,
retaining a permanent record of the
request and the reasons for rejection
attached to the denied request
Governing Laws
and Policies
 Chapter
112.061, F.S.
 Chapter
112.061, F.S.
 Chapter
112.061, F.S.
 Chapter
112.061, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P 7.5
Process
Name
Encumber
Travel Request
Description of Process
P2P 7.6
Submit
Approved
Travel Advance
Request
P2P 7.7
Travel
Completed
P2P 7.8
Submit Travel
Expense
Report/
Reimbursement
Request
 The Travel Request will be
encumbered at this point (See P2P AE
1.3)
 The encumbrance will include the
ability to establish separate
encumbrances if multiple travelers are
included on the Authorization Request
 The approved request for a travel
advance is submitted for payment as
an invoice (See P2P AE 2.3) and will
create a receivable until the travel is
completed (or not)
 This activity is completed outside of
Florida PALM but referenced in the
Process Flow for action that needs to
be taken for reimbursement
 At the conclusion of the travel, the
Travel Reimbursement Request is
submitted for payment as an invoice
(see P2P AE 2.3) with documentation
of actual costs (e.g., invoices, receipts)
and the receivable closed out as
appropriate
Note: The Expense Report /
Reimbursement Request should include
the Travel Authorization number and the
encumbrance number
Governing Laws
and Policies
 See references
under Process
Flow 7.1
 Chapter
112.061, F.S.
 See references
under Process
Flow 7.2
 Chapter
112.061, F.S.
 See references
under Process
Flow 7.2
 Chapter
112.061, F.S.
 See references
under Process
Flow 7.2
Process Flow Page 8 of 10: P2P – Due To Due From (Intergovernmental Due To/Due
From)
Due From Agency – Program Approver: agency personnel to authorize
approval of the transaction to move to accounting personnel
Swim
Due From Agency – (Paying Agency): the agency that is paying the
Lanes –
receivable/invoice issued from the Due To agency
Definition
Due To Agency – (Billing Agency): the agency that is billing the agency
responsible for payment of the receivable/invoice
Process
Step ID
P2P 8.1
Page 167 of 306
Process
Name
Inter-agency
Due To/ Due
Description of Process
 The Due to agency (the billing agency)
will post the created receivable in Florida
PALM
Governing Laws
and Policies
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P 8.2
P2P 8.3
P2P 8.4
P2P 8.5
P2P 8.6
P2P 8.7
P2P 8.8
P2P 8.9
Page 168 of 306
Process
Name
From Shared
View Update
Description of Process
 Shared view ** for the billing agency and
the Due From agency (the paying
agency)
Acknowledge  The Due From agency will acknowledge
AR Invoice
that the Due To agency has billed them,
but this is acknowledging receipt of the
receivable only and not approval
 The Due From agency needs to determine
if there is sufficient detail to know that the
invoice belongs to the Due From agency
 If the answer to P2P 8.3 is no, but it is not
evident that the AR invoice does not
belong to the agency, the billing agency
needs to provide additional information
Notify Due To  The Due From agency will clearly outline
Agency that
the questions/ comments as it is critical to
Additional
identify additional information needed
Information is  Workflow will be utilized for the Due To
Needed
agency to take action
Acknowledge  The Due To (billing agency) will input
Request for
acknowledgement and take action to
Additional
correct
Information
Update
 The requested documentation is uploaded
Receivable
to the receivable
 Note: For unpaid invoices, workflow will
provide the ability to send notifications to
the Due From agency triggered by
elapsed time configurations
Reject
 Workflow will allow for rejection with
Receivable
comments
Acknowledge  The Due To acknowledges rejection
Rejected AR
Invoice
Update
 The receivable is removed from the Due
Receivable
From agency’s shared view
with
Rejection
Correct Due
 If the rejection was due to the invoice
From Agency
being billed to the wrong agency, the Due
Number
To agency will update the receivable to bill
the correct agency
Governing Laws
and Policies
None identified
None identified
None identified
None identified
None identified
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P 8.10
Process
Name
Assign to
Program
Approver
P2P 8.11
Program
Approver
Review and
Edit
P2P 8.12
AR/AP
Invoice Flip
Description of Process
 If the AR invoice received from the Due To
agency is deemed legitimate by the
agency user monitoring the shared view,
workflow will be created to assign to the
paying agency’s internal Program
Approver
 This indicates that the agency program
approver will review the request for
payment
 The Agency Program Approver will have
the final review and if determined
appropriate will edit the transaction to
indicate approval to workflow to payment
 Upon edit by the Program Approver,
Florida PALM will automate conversion of
the Due To invoice to a Due From AP
invoice and will enter at P2P AE 2.3
Governing Laws
and Policies
None identified
 CFO Memo 05
(10-11)
 Chapter 215,
F.S.
 See references
under Process
Flow 7.2
Process Flow Page 9 of 10: P2P – Direct Load and PCard
Enterprise – DFS/A&A: enterprise level role comprising personnel within the
DFS A&A
Swim
Agency – Business Systems: CFO authorized agencies allowed to integrate
Lanes –
invoice data into Florida PALM for Direct Load invoices
Definition
Enterprise – PCard Vendor: the State’s contracted PCard Vendor that will
integrate data into Florida PALM with PCard charges
Process
Step ID
P2P IP 9.1
P2P IP 9.2
P2P CP
9.3
Page 169 of 306
Process
Name
Direct Load
PCard Data
Description of Process
 For payments made to the State’s PCard
provider, the file of invoices will be
electronically transmitted from them to
Florida PALM
Direct Load
 For a certain type of payments, approved
Warrant
invoice payment requests are uploaded to
Data (DOR,
PALM
DEO, AHCA,  The agencies and types of payment must
DCF, DFS,
be pre-approved by the CFO’s office
DMS, …)
Validate
 When the data is submitted for transfer
Data
from MFMP and Agency Business
Systems into Florida PALM, Florida PALM
will verify the formatting of the data
Governing Laws
and Policies
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
P2P AE
9.4
Invoice/
Credit
Submitted
P2P CP
9.5
Direct Load
Approver
P2P CP
9.6
Florida
PALM
Checks
Budget
P2P AE
9.7
Posted
Invoice
P2P AE
9.8
Reject/Rever
se
Transaction
Page 170 of 306
Description of Process
transfer meets requirements needed to
enter Florida PALM
 The invoice submission creates an
accounting event on the General Ledger
Note: Direct load invoices are processed
similarly to those under Process Flow 7.2
 This indicates that DFS approves the
direct load of payments
from the PCard vendor or agency
business systems
Note: Direct load invoices are processed
similarly to those under Process Flow 7.2
 This is an automated data validation
control for budget validation
 The Budget Check will check
appropriations for the agency by Budget
Entity, Fund, Category, and, depending on
the agency’s business rules, will be
capable of further checking allotments
down to the unit level
 The Budget Check involves calculating
allotments from appropriations, minus
encumbrances, minus disbursements,
minus scheduled disbursements, minus
payables (not yet approved for payment)
to determine the available balance
 Once the transaction has been fully
approved and scheduled for payment, a
Posted Invoice is created, the
encumbrance is reduced (if one
established) and allotments are reduced
 Final recording of approval moves the
Posted Invoice into the Run Payments
queue
 Agency staff will be required to obtain the
PCard Reconciliation report and conduct a
post-audit of the PCard charges against
the invoices presented for PCard payment
All PCard data will be sent to the EPM
Tool (warehouse)
 Reversing the accounting event from
invoice submittal. The rejection of this
transaction will result in the reversal of the
Governing Laws
and Policies
 Chapter 215,
F.S.
 See references
under Process
Flow 7.2
 Chapter 215,
F.S.
 Section
216.181, F.S.
 Section
216.192, F.S.
 Section
216.292, F.S.
 Chapter 17,
F.S.
 Chapter 215,
F.S.
 See references
under Process
Flow 7.2
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
previous GL entries that were made in
P2P AE 9.4
Process Flow Page 10 of 10: P2P – Electronic Funds Transfer (EFT)
Enterprise – DMS/People First and/or Florida Retirement System:
enterprise systems responsible for the data exchange of employee/retiree EFT
requests
Swim
Enterprise – DFS/A&A/BOVR – Supervisor: final level of approval and action
Lanes –
on the Statewide Electronic Funds Transfer (SWEFT) and SWVF file
Definition
Enterprise – DFS/A&A/BOVR – EFT Approver: conducts validation of vendor
EFT requests
Enterprise – DFS/A&A/BOVR – EFT Initiator: inputs Vendor EFT requests
Vendor: individual and/or company doing business with the State of Florida
Process
Step ID
P2P 10.1
Process
Name
Vendor
Submits
Completed
Paper EFT
Request
Description of Process
P2P CP
10.2
 The BOVR’s EFT initiator will review the
Statewide Vendor File and compare it to
the EFT request
None identified
P2P CP
10.5
Validate EFT
Information
P2P IP
10.6
Send Data
to Validation
Vendor(s)
 If the EFT request matches the SWVF, the
EFT request is entered into Statewide EFT
(SWEFT) for validation by the BOVR EFT
Approver
 If the EFT request does not match the
SWVF, the vendor is contacted to resolve
the discrepancies
 The Bureau of Vendor Relations conducts
their due diligence in ensuring the
information on the EFT Request Form
does indeed match the individual/
company submitting the request
 Florida PALM will electronically transmit
data to Validation Vendors used by DFS to
conduct the vendor research
None identified
P2P CP
10.4
Review of
SWVF
Against EFT
Request
EFT
Request
Entered Into
SWEFT
Contact
Requester
P2P CP
10.3
Page 171 of 306
 Vendor submits completed paper
(Electronic Funds Transfer) EFT request
to the DFS Bureau of Vendor Relations for
processing
Governing Laws
and Policies
 Chapter 17.05,
F.S.
 Chapter
17,076, F.S.
 Chapter 110,
F.S.
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P IP
10.7
P2P CP
10.8
P2P CP
10.9
P2P CP
10.10
P2P IP
10.11
P2P IP
10.12
P2P CP
10.13
P2P CP
10.14
P2P CP
10.15
P2P IP
10.16
Page 172 of 306
Process
Name
Receive
Data
from
Validation
Vendor(s)
Validate
format
Update EFT
and SWVF
Data
Review for
Final
Approval
Send “PreNote” to the
ACH
Receive
Data from
ACH
Validate
Format
SWEFT and
SWVF Files
Updated
Update
SWVF as
Warrant
Employee/
Retiree
Submits
Description of Process
 Florida PALM electronically receives data
from the validation vendor(s)
Governing Laws
and Policies
None identified
 Florida PALM will verify the formatting of
the data transfer meets requirements
needed to enter Florida PALM
 Staff within the BOVR will update the
Electronic Funds Transfer (EFT) and
SWVF with the returned information files
 The BOVR supervisor reviews information
as entered into Florida PALM ensuring
staff conducted the due diligence and that
sufficient documentation has been
presented and uploaded into Florida
PALM as appropriate
 At the end of their approval, this will
initiate Florida PALM electronically
sending the vendor’s bank information
(e.g., bank name, bank account number,
bank routing number, etc.) to the bank for
verification
 Florida PALM electronically sends the
above referenced bank information to the
bank
 Florida PALM electronically receives data
from the bank’s EFT/ ACH area
None identified
 Florida PALM will verify the formatting of
the data transfer meets requirements
needed to enter Florida PALM
 If the match is successful, Florida PALM
will automatically update the SWEFT and
SWVF files with the information
 If the match is unsuccessful, the EFT
request cannot be approved and the
vendor’s record is updated that they will
need to be paid by warrant only
 Employee/ Retiree Submits online request
through PF or FRS for EFT
None identified
None identified
None identified
None identified
None identified
None identified
None identified
 Chapter 110,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Process
Step ID
P2P CP
10.17
Process
Name
Online
Request
Through PF/
FRS for EFT
Validate
Format
P2P CP
10.18
SWEFT
Updated as
Pending
P2P IP
10.19
Send “PreNote” to the
ACH
Receive
Data from
ACH
Validate
Format
P2P IP
10.20
P2P CP
10.21
P2P CP
10.22
P2P CP
10.23
P2P CP
10.24
7.7
SWEFT
Data
Updated
Return to
PF/FRS for
Resolution
Update
SWVF as
Warrant
Description of Process
Governing Laws
and Policies
 When the data is submitted for transfer
from DMS People First and/or the Florida
Retirement System into Florida PALM,
Florida PALM will verify the formatting of
the data transfer meets requirements
needed to enter Florida PALM
 Florida PALM will automatically update the
SWEFT file of the employee/ retiree’s
request and document the request as
pending
 Florida PALM electronically sends the
above referenced bank information to the
bank
 Florida PALM electronically receives data
from the bank’s EFT/ ACH area
None identified
 Florida PALM will verify the formatting of
the data transfer meets requirements
needed to enter Florida PALM
 If the match is successful, Florida PALM
will automatically updated the SWEFT file
with the information
 If the match is unsuccessful, Florida PALM
will return the request to PF or FRS as
appropriate for resolution and the EFT file
is updated with the information the EFT
request cannot be approved
 When the EFT request cannot be
approved the employee/ retiree’s file is
updated to pay them by warrant until there
is resolution
None identified
None identified
None identified
None identified
None identified
None identified
None identified
Integration
Integration
ID
P2P IP 1.10
Page 173 of 306
FFMIS or Key System
Integration Description
MFMP and Agency
Business Systems
 Integrate encumbrance data to establish
encumbrance
 Frequency would be real time and periodic (daily)
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Integration
ID
P2P IP 2.19
FFMIS or Key System
Integration Description
MFMP and Agency
Business Systems
P2P IP 2.21
Agency Business
Systems
P2P IP 2.23
MFMP
P2P IP 3.18
Transparency Portal
P2P IP 3.19
Transparency Portal
P2P IP 3.20
MFMP
P2P IP 4.2
MFMP
P2P IP 4.13
IRS
P2P IP 4.15
MFMP
P2P IP 5.3
Agency Business
Systems
P2P IP 5.7
IRS
P2P IP 6.2
Agency Business
Systems
PCard Vendor
 Integrate agency approved receipts for goods/
services
 Frequency would be periodic (daily)
 Integrate agency approved invoices data for
payment. These are subject to audit selection
 Frequency would be real time
 Integrate MFMP approved invoices data for
payment. These are not subject to audit selection
as that sampling is conducted and performed in
MFMP
 Frequency would be real time
 Integrate data from Vendor payment history
 Frequency would be periodic (daily)
 Integrate data from Vendor payment history for
settled payments
 Frequency would be periodic (daily)
 Integrate data from Vendor Payment history
 Frequency would be periodic (daily)
 Integrate Vendor Registration data
 Frequency would be real time and periodic (daily)
 Integrate data to and from IRS for TIN match
 Frequency would be periodic (daily)
 Integrate TIN match data to MFMP
 Frequency would be periodic (daily)
 Integrate 1099s to be issued to vendors
 Frequency would be periodic (monthly and
annually)
 Integrate 1099 records issued to vendors and
submit to the IRS
 Frequency would be periodic (annually) and on
demand
 Integrate data from agency approved contracts
 Frequency would be periodic (daily)
 Integrate invoice data to process reimbursement
payment to PCard Vendor
 Frequency would be periodic (daily)
 Integrate direct load payment data to process
payments to payees, employees, retirees, etc.
 Frequency would be periodic (daily)
 Integrate vendor data to verify accuracy of
information provided
 Frequency would be real time and periodic (daily)
P2P IP 9.1
P2P IP 9.2
Agency Business
Systems
P2P IP 10.6
Validation Vendors
Page 174 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Integration
ID
P2P IP 10.7
FFMIS or Key System
Integration Description
Validation Vendors
P2P IP 10.11
ACH/ EFT Financial
Institution
P2P IP 10.12
ACH/ EFT Financial
Institution
P2P IP 10.16
PeopleFirst or
Florida Retirement
System
P2P IP 10.19
ACH/ EFT Financial
Institution
P2P IP 10.20
ACH/ EFT Financial
Institution
 Integrate vendor data of verified/ unverified
information
 Frequency would be real time and periodic (daily)
 Integrate with ACH to verify vendor’s EFT
information
 Frequency would be real time and periodic (daily)
 Integrate from ACH passing or failing vendor’s
EFT information
 Frequency would be real time and periodic (daily)
 Integrate with DMS/ PeopleFirst (PF) and/or the
Florida Retirement System (FRS) to obtain EFT
information
 Frequency would be real time and periodic (daily)
 Integrate with ACH to verify employee’s/ retiree’s
EFT information
 Frequency would be real time and periodic (daily)
 Integrate from ACH passing or failing
employee’s/ retiree’s EFT information
 Frequency would be real time and periodic (daily)
7.8
Control Points
Control Pt.
ID
P2P CP 1.2
P2P CP 1.3
P2P CP 1.4
P2P CP 1.6
P2P CP 1.7
P2P CP 1.8
P2P CP 1.9
P2P CP 1.11
Control Point Description
P2P CP 2.4
P2P CP 2.5
P2P CP 2.6
P2P CP 2.7
P2P CP 2.8
P2P CP 2.9
P2P CP 2.11
P2P CP 2.13








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







Review Encumbrance Request
Input Encumbrance
Florida PALM Checks Budget
Apply Agency Override
Submit to CFO
Review Encumbrance Request
Return to Program Approver
Format and Budget Check (Encumbrance integration from MFMP and
Agency Business Systems)
Florida PALM Checks Budget
Review Invoice
Review Invoice
Apply Agency Override
Submit to CFO
Review Invoice Transaction
Perform Match
Apply DFS Audit Sampling Criteria
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Control Pt.
ID
P2P CP 2.14
P2P CP 2.16
P2P CP 2.20
P2P CP 2.22
P2P CP 2.24
P2P CP 3.2
P2P CP 3.3
P2P CP 3.5
P2P CP 3.8
P2P CP 3.10
P2P CP 4.1
P2P CP 4.3
P2P CP 4.7
P2P CP 4.8
P2P CP 4.9
P2P CP 4.10
P2P CP 4.11
P2P CP 4.12
P2P CP 4.14
P2P CP 4.16
P2P CP 4.17
P2P CP 5.1
P2P CP 5.2
P2P CP 5.4
P2P CP 5.6
P2P CP 5.9
P2P CP 6.3
P2P CP 6.4
P2P CP 6.6
P2P CP 6.7
P2P CP 6.8
P2P CP 6.9
P2P CP 6.10
P2P CP 6.11
P2P CP 6.12
P2P CP 6.13
P2P CP 7.2
P2P CP 7.3
P2P CP 7.4
P2P CP 8.13
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Control Point Description
 DFS Audits Transaction
 Review DFS Auditor’s Request
 Validate Format (Receipt integration from MFMP and Agency Business
Systems)
 Format and Budget Check (Agency Business Systems)
 Format and Budget Check (MFMP)
 Verify Cash
 Notify Agency
 Payment Offsets
 CFO Final Payment Control
 Treasury Wire Transfer Review
 Registration Activity in MFMP VIP
 Validate Format (MFMP VIP Integration with Florida PALM)
 Manual Submission of W8
 Review Foreign Vendor’s submitted W8
 CFO and IRS TIN Match (manual)
 SWVF is updated
 Electronic Submission of W9
 Vendor Name and TIN pulled from Florida PALM
 Update SWVF
 Update SWVF and Notify Vendor
 Vendor Notification
 Review and Reconcile 1099 and Payments Report
 Submit Request to Issue 1099s
 Validate Format (Agency Business Systems integration to submit 1099s)
 Submit Request to Issue Corrected 1099 to Vendor and to IRS
 Review 1099 Related Transactions in Queue
 Validate Format (Agency Business Systems integration with Contracts)
 Contract Review
 Apply DFS Audit Sampling Criteria
 Process Invoices
 Manage/Update Contract
 DFS Audits Transaction
 Perform Contract Review
 Submit Audit Report to Agency
 Review and Respond to Findings
 Upload Report to Transparency Portal
 Review Travel Request
 Review Travel Advance
 Leadership Reviews Request
 Program Approver Review and Edit
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Control Pt.
ID
P2P CP 9.3
Control Point Description
P2P CP 9.5
P2P CP 9.6
P2P CP 10.2
P2P CP 10.3
P2P CP 10.4
P2P CP 10.5
P2P CP 10.8
P2P CP 10.9
P2P CP
10.10
P2P CP
10.13
P2P CP
10.14
P2P CP
10.15
P2P CP
10.17
P2P CP
10.18
P2P CP
10.21
P2P CP
10.22
P2P CP
10.23
P2P CP
10.24
7.9
 Validate Data (Direct Load from Agency Business Systems and PCard
Vendor’s integration with Florida PALM)
 Direct Load Approver
 Florida PALM Checks Budget
 Review of SWVF Against EFT Request
 EFT Request Entered Into SWEFT
 Contact Requester
 Validate EFT Information
 Validate Format (Validation Vendor’s integration with Florida PALM)
 Update EFT and SWVF Files
 Review for Final Approval
 Validate Format (ACH’s integration with Florida PALM)
 SWVF and SWEFT Files Updated
 Update SWVF as Warrant
 Validate Format (PF’s and/or FRS’s Integration with Florida PALM)
 SWEFT Updated as Pending
 Validate Format (ACH’s integration with Florida PALM)
 SWEFT Files Updated
 Return to PF/FRS for Resolution
 Update SWVF as Warrant
Reporting
Report
No.
Description
P2P R 1
Encumbrance
Error Report
P2P R 2
Pending Credits
by Vendor
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Frequency
and
Triggering
Event
On
Demand,
Periodic
On
Demand,
Periodic
Audience(s)
Classification
Governing
Laws and
Policies
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Operational,
Management
None identified
Operational,
Management
None identified
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Report
No.
P2P R 3
P2P R 4
P2P R 5
P2P R 6
P2P R 7
P2P R 8
P2P R 9
P2P R 10
P2P R 11
P2P R 12
P2P R 13
P2P R 14
Description
Frequency
and
Triggering
Event
Invoices
On
Pending
Demand,
Approval
Periodic
Invoices not
On
Approved for
Demand,
Payment
Periodic
AP Aging
On
Report
Demand,
Periodic
Payments made On
within prompt
Demand,
payment
Periodic
compliance
limits
Payments not
On
made within
Demand,
prompt payment Periodic
compliance
limits
Transactions
On
approved for
Demand,
payment for a
Periodic
given day
Payment
On
transactions
Demand,
processed for a Periodic
given day
Discounts taken On
Demand,
Periodic
AP activity
On
against
Demand,
encumbrances
Periodic
Average
On
number of days Demand,
for payment
Periodic
Offsets
On
Processed
Demand,
Periodic
Number of wire On
requests
Demand,
pending
Periodic
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Audience(s)
Classification
Governing
Laws and
Policies
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Operational,
Management
None identified
Operational,
Management
None identified
Operational,
Management
None identified
Operational,
Management
None identified
Agency
Accounting
Staff, DFS
Operational,
Management
 Section
215.422, F.S.
Agency
Accounting
Staff, DFS
Operational
None identified
Agency
Accounting
Staff, DFS
Operational,
Management
None identified
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Operational,
Management
None identified
Operational,
Management
None identified
Management
None identified
Operational,
Management
None identified
Operational,
Management
None identified
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Report
No.
Description
P2P R 15
Number of wire
warrants/ACH
payments
produced
Outstanding
Warrants
P2P R 16
P2P R 17
Daily clearance
P2P R 18
1099
Reconciliation
Report
Open Contracts
P2P R 19
P2P R 20
P2P R 21
P2P R 22
P2P R 23
P2P R 24
P2P R 25
P2P R 26
P2P R 27
Contracts
pending in
approval
workflow
Open Contract
Encumbrances
Number of
contracts being
audited by DFS
Contract
Changes /
Renewals
Contracts
Ready to Close
Number of
pending travel
authorization
requests
Open/Unapprov
ed Travel
Requests
Travel Advance
Requests
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Frequency
and
Triggering
Event
On
Demand,
Periodic
Audience(s)
Classification
Governing
Laws and
Policies
Agency
Accounting
Staff, DFS
Operational,
Management
None identified
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
Periodic
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency Staff,
DFS
Operational,
Management
None identified
Operational,
Management
None identified
Operational,
Management
None identified
Operational,
Management
None identified
Agency
Accounting
Staff, DFS
Operational,
Management
None identified
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
Periodic
Agency
Accounting
Staff, DFS
Agency Staff,
DFS
Operational,
Management
None identified
Operational,
Management
None identified
Agency Staff,
DFS
Operational,
Management
None identified
Agency
Accounting
Staff, Agency
Staff, DFS
Agency Staff,
DFS
Operational,
Management
None identified
Operational,
Management
None identified
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Operational,
Management
None identified
Operational,
Management
None identified
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
Periodic
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Report
No.
P2P R 28
P2P R 29
P2P R 30
P2P R 31
P2P R 32
P2P R 33
P2P R 34
7.10
Description
Frequency
and
Triggering
Event
Out of
On
State/Conferenc Demand,
e Travel
Periodic
Travel
On
Requests not
Demand,
submitted for
Periodic
Reimbursement
Time between
On
Travel and
Demand,
Submitted
Periodic
Travel
Reimbursement
Request
Time to approve On
Advance/
Demand,
Reimbursement Periodic
Request
Unpaid
On
Advance/
Demand,
Reimbursement Periodic
Requests
Time to pay
On
Reimbursement Demand,
Request
Periodic
Direct
On
load/PCard load Demand,
report
Periodic
Audience(s)
Classification
Governing
Laws and
Policies
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Management
None identified
Operational,
Management
None identified
Agency
Accounting
Staff, DFS
Management
None identified
Agency
Accounting
Staff, DFS
Management
None identified
Agency
Accounting
Staff, DFS
Operational,
Management
None identified
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Management
None identified
Operational,
Management
None identified
Accounting Events
Accounting Event
ID
P2P AE 1.5
P2P AE 2.3
P2P AE 2.10
P2P AE 2.15
P2P AE 2.17
P2P AE 3.9
P2P AE 3.12
P2P AE 3.14
P2P AE 3.16
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Description









Encumbrance Established
Invoice/Credit Submitted
CFO Override Approver Rejects Transaction
Posted Invoice
Invoice Approver Rejects Transaction
Issue Payment
Reverse ACH Transaction
Reverse Warrant Transaction
Escheatment
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Accounting Event
ID
P2P AE 9.4
P2P AE 9.7
P2P AE 9.8
7.11
Description
 Invoice Credit Submitted
 Posted Invoice
 Reject/ Reverse Transaction
Key Performance Indicators/Measure
Measure
Relevance
Receipt of Invoice to
payment cycle time/payment
transmission
Expeditious payment (without
pay discounts) adversely
impacts cash management
performance, Efficiency
Number, value of payments
not paid by due date
Untimely payments accrue
interest
Percentage of invoice line
items that are matched the
first time through
goods/services receiving
Cycle time in days to resolve
an invoice error
Total cost to perform the
invoice processing function
per Invoice Approver
Average cycle time in days
for an invoice when agency
override approval or CFO
override approval is needed
Average cycle time from
Submitting a Travel
Authorization Request to
approval
Percentage of disbursements
that are first time error free
Percentage of invoices which
are manually keyed into the
financial system
Percentage of electronic
payments made vs. warrant
Percentage of invoices
rejected during DFS audit
Accuracy, Efficiency
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Data Elements Needed to
Generate Measure
Standard pay-by date,
Actual pay date,
Calculation of the earnings
realized,
Processing time
Number of payments not paid
by due date,
Value of payments not paid
by due date
Invoice data,
Invalidated match
Efficiency
Processing time
Efficiency
Costs of agency staff/
resources vs. invoices
processed
Invoice and payment data,
Processing time
Efficiency
Efficiency
Invoice data,
Processing time
Accuracy, Efficiency
Processing time,
Payment data
Invoice data,
Processing time
Accuracy
Efficiency, Compliance
Efficiency, Compliance
Number of invoices paid
electronically vs. manually
Number of invoices rejected
per agency
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Procurement to Payment
Measure
Relevance
Number of invoices
processed per Invoice
Approver
Outstanding interest penalty
not processed/paid by
agencies within 15 days
Number of 1099 corrections
Efficiency, Compliance
Measuring the time between
warrant issuance to warrant
clearing
Efficiency
7.12
Efficiency, Compliance
Efficiency
Data Elements Needed to
Generate Measure
Number of invoices entered
into Florida PALM per Invoice
Approver
Interest penalty charges,
Processing time
1099 object code changes,
1099s reissued/issued
Warrants issued,
Clearing time
Future Enhancements
 Contract Management Tracking System
 Provide ability for vendor invoice entry to create an electronic invoice via a specific website
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Process Models – Version 1.0
Procurement to Payment
7.13
Standard Business Process Flows
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
8.0
Project Development to Closeout (PJT)
8.1
General Information
Process Area
Process Flows
As of
8.2
Authors and Contributors
Authors
Contributors
8.3
PJT – Project Development to Closeout
1. PJT – Set Up
2. PJT – Monitor and Manage
3. PJT – Closeout
09/14/2015
Angie Robertson, State BPS Team
Brenda Lovett, State BPS Team
Tanner Collins, State BPS Team
Mark Fairbank, EY BPS Team
Manpreet Singh, EY BPS Team
Department of Children and Families
Department of Education
Department of Financial Services
Department of Juvenile Justice
Department of Management Services
Department of Transportation
Department of Veterans Affairs
Scope
This document depicts the Level 2 detailed proposed business process design for the Project
Development to Closeout Process Area, which is defined in the following three key
subprocesses:
1. Set Up
2. Monitor and Manage
3. Closeout
Florida PALM will offer a range of project functionality beginning with simple project coding (i.e.,
limited functionality that appends a project ID to General Ledger postings). Florida PALM project
functionality will include project level budget controls and Project subsidiary ledger functionality
to enable agencies to perform financial analysis and allocations without impact to the General
Ledger. Florida PALM may also include functionality to provide agencies more detailed project
planning functions. Project planning details can be used to monitor project execution and
facilitate status reporting. Some project details will be required if automatic updates to record
fixed assets are desired. Projects will have linkages to several Process Areas for recording
costs, revenue, and assets. The Process Flow diagram provides references to the other
Business Process Areas to show connections.
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
8.4
Assumptions










8.5
Florida PALM functionality will be utilized to record and track all Fixed Capital Outlay
(FCO) projects
Projects can be associated with one or more grants
Projects can be associated with other projects, as in the case of a statewide parent
project with agency level child projects
Financial transactions and activities will be tracked across multiple years and/or multiple
funding sources. Direct and indirect costs will be captured
Assets acquired/constructed/produced through projects will be recorded and maintained
in the Asset Acquisition to Disposal (A2D) Process Area, which will provide the option to
capitalize and inventory when applicable
Contracts and encumbrances related to projects will be recorded and maintained in the
Procurement to Payment (P2P) Process Area
Contracts can be associated with one or more projects
Full project functionality (e.g., milestones, phases, resources, stakeholder reporting
needs, task management, etc.) will offer agencies the ability to plan and monitor project
execution and facilitate status reporting
Agencies will have the opportunity to decide the extent to which the expanded
functionality is adopted at their agency
Project documentation (e.g., cost benefit analysis, feasibility studies, and other
approvals) will be maintained by agencies
Standardized Process Area Overview
The Process Area begins with a requirement to accumulate costs for a specific set of activities.
A decision is made whether or not the costs should be accumulated as a project. There are
many factors in determining whether to classify as a project including cost, complexity, financial
consequences, length of acquisition/development process, impact to external stakeholders,
legislative mandates, State policy, etc.
The project is established, validated, and recorded in the project area. Once established,
financial transactions may be incurred in several other Process Areas and captured by the
project area to update project cost information. If project costs need to be billed or are
associated with a grant, the Accounts Receivable and Billing to Receipt (ARB) and/or Grant
Application to Closeout (GAC) Process Areas are utilized. Payments, revenue, and other
relevant grant information are captured by the project area to update project records. If the
project is acquiring or producing assets, the A2D Process Area is updated to record the
construction work in progress (CWIP) or asset information. Cost allocations are generated in the
project area, if applicable, and sent to the Record to Report (R2R) Process Area to update the
General Ledger.
Florida PALM will likely offer expanded project, budgeting, and planning functionality. If planning
functionality is adopted, project milestones, resource assignments, schedules, and tasks can be
input to support project execution, monitoring, and status reporting. In cases where the project
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
produces a capital asset, milestones can be identified as triggers to record the asset as work in
progress.
8.6
Process Area Details
The table below describes each step in the PJT process envisioned functionality. This process
consists of three subprocesses:
1. Set Up
2. Monitor and Manage
3. Closeout
The Process Step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different parties. Each swim lane is titled with a role either agency-based or
enterprise-based and in some cases representative of an external party (e.g., vendor,
grantor/funding source). The swim lane roles may differ by agency.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process. In the table below, a list of the
roles involved in each section has been inserted where the process steps transition from page
to page and a change occurs.
Process Flow Page 1 of 3: PJT –Setup
Swim
Lanes –
Definition
Process
Step ID
PJT 1.1
PJT IP 1.2
PJT 1.3
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Agency – Project Manager: agency person responsible for project coding and
monitoring
Agency – Finance: agency person responsible for project accounting and
financial business processing
Process
Name
Input New
Project ID (or
Adjust
Existing)
Agency
Business
Systems
Input
Budget?
Description of Process
 Authorized Agency Project Managers
create a new project ID or adjust an
existing ID
 If agency business systems can be used
to create project IDs and other mandatory
project data compatible with Florida PALM
data requirements, an interface may be
used to upload valid IDs and project data
 Authorized Agency Project Managers
input a project budget and establish
budgetary controls at the project level
Governing Laws
and Policies
None identified
None identified
 Chapter 216,
F.S.
 Section
287.05712, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
PJT 1.4
Input Project
Budget &
Controls
(Phases/Date
/Restrictions)
 Authorized Agency Project Managers
input budget data at the level of detail
required by the agency and/or funding
authority
 This functionality is used to control budget
edits within a budget structure defined in
the PJT Process Area (i.e., below the
appropriation level)
 Authorized agency users will establish the
relationships between projects in Florida
PALM. The project budget can be
associated with other projects during the
initial set up or by amending the project
set up at a later date
PJT 1.5
Grant
Funded?
PJT 1.6
Need NonGrant Funded
Billing?
 If the project is grant funded, the GAC
Process Area will be used to associate the
project ID with its respective grant(s)
 Grant billings and drawdowns will be
performed in the ARB Process Area
 If the project requires billing from a source
other than grants, Florida PALM will
enable agencies to utilize the billing
functionality within the ARB Process Area
PJT 1.7
Producing
Asset?
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 If the project will produce one or more
capital assets, Florida PALM functionality
will enable agencies to associate project
milestones with asset booking
Governing Laws
and Policies
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 216,
F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.055, F.S.
 Section
287.05712, F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
1013.45, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 216,
F.S.
 Chapter 216,
F.S.
 Section
287.05712, F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
282.0051, F.S.
 Section
287.055, F.S.
 Section
287.05712, F.S.
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Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
PJT 1.8
Input
Milestone
Triggers
PJT 1.9
Use Planning
Functionality?
 Authorized Agency Project Managers
input milestone triggers
 Select milestones are identified as the
point at which a capital asset is to be
recorded
 This functionality will enable agencies to
book work in progress
 Florida PALM may offer project planning
functionality which may include the
development of project summaries and the
assignment of tasks, resources,
milestones, and dependencies. If agencies
choose to utilize project planning
functionality, these types of details are
necessary to support status reporting and
other management functions
PJT 1.10
Input Tasks
Page 197 of 306
 Authorized Agency Project Managers
input project tasks at the level of detail
required by the agency and/or funding
authority
Governing Laws
and Policies
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
1013.45, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
 Chapter 216,
F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.055, F.S.
 Section
287.05712, F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
1013.45, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 216,
F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
PJT 1.11
Input
Resources
 Authorized Agency Project Managers
input project resources at the level of
detail required by the agency and/or
funding authority
PJT 1.12
Input
Schedule
(Milestones)
 Authorized Agency Project Managers
input the schedule of project activities and
key milestones at the level of detail
required by the agency and/or funding
authority
Page 198 of 306
Governing Laws
and Policies
 Section
287.055, F.S.
 Section
287.05712, F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
1013.45, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 216,
F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.055, F.S.
 Section
287.05712, F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
1013.45, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 216,
F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.055, F.S.
 Section
287.05712, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
PJT 1.13
Input
Dependencie
s
 Authorized Agency Project Managers
input task dependencies to establish
predecessor relationships at the level of
detail required by the agency and/or
funding authority
PJT 1.14
Input Project
Summary
(Checklists)
PJT CP
1.15
Activate
Projects ID(s)
 Authorized Agency Project Managers
input a project profile to summarize
activities and enable high level monitoring
 Florida PALM functionality will enable
agencies to create and/or update user
friendly checklists focused on agency
priorities such as activities within a period
and/or select resources and their
productivity
 Authorized Agency Finance users review
and activate the new project ID in the PJT
Process Area
 The new project ID is established in the
Chart of Accounts within the R2R Process
Page 199 of 306
Governing Laws
and Policies
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
1013.45, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 216,
F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.055, F.S.
 Section
287.05712, F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
1013.45, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
PJT IP 1.16
Process
Name
Establish
Project ID at
People First
Description of Process
Area to facilitate the tracking of
expenditures and revenue
 Authorized Agency Finance users
establish the new project ID as a valid
value in People First for applicable
employee timecards
 This could be a manual process
Governing Laws
and Policies
None identified
Process Flow Page 2 of 3: PJT – Monitor and Manage
Enterprise – DFS/A&A: enterprise level role at the Division of Accounting &
Auditing
Swim
Agency – Project Manager: agency person responsible for project coding and
Lanes –
monitoring
Definition
Agency – Finance: agency person responsible for project accounting and
financial business processing
Process
Step ID
PJT 2.1
Process
Name
Execute
Project
Description of Process
PJT 2.2
Monitor
Project
Schedule/Mile
stones
 The project is underway and the project ID
is being recorded in contracts,
encumbrances, transaction processing,
accounting adjustments, etc.
Page 200 of 306
 This step represents the ongoing
completion of activities necessary to fulfill
the project and the required oversight by
Authorized Agency Project Managers
Governing Laws
and Policies
 Section
215.195, F.S.
 Section
216.043, F.S.
 Section
216.181, F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Section
215.195, F.S.
 Section
216.043, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
 Authorized Agency Project Managers
monitor the project schedule and
performance
 If full functionality is in use, Florida PALM
online status inquiry and reporting can be
utilized
PJT IP 2.3
Agency
Business
Systems
PJT 2.4
Review
Encumbrance
s/
PO’s/Contract
s
PJT 2.5
Review
Expenditures
Page 201 of 306
 If agency business systems can be used
to prepare updates to project activity data
compatible with Florida PALM data
requirements, an interface may be used to
upload project activity
 Authorized Agency Project Managers
monitor and review encumbrances,
Purchase Orders, and contracts
associated with their respective projects
 Authorized Agency Project Managers
monitor and review expenditures
associated with their respective projects
Governing Laws
and Policies
 Section
216.181, F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
PJT 2.6
Review
Revenue
 Authorized Agency Project Managers
monitor and review revenue associated
with their respective projects
PJT 2.7
Review
Budget
 Authorized Agency Project Managers
monitor and review budgets associated
with their respective projects
PJT 2.8
Changes
Required?
 During the monitor and manage phase of
the project, authorized Agency Project
Managers pursue any required changes
associated with their respective projects
Page 202 of 306
Governing Laws
and Policies
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Section
215.195, F.S.
 Section
216.043, F.S.
 Section
216.181, F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process





via normal business protocols in place at
their agency
Any changes/updates are performed in the
appropriate Process Areas
Changes/updates to assets will be
performed in the A2D Process Area
Changes/updates to billing/revenue will be
performed in the ARB Process Area
Changes/updates to project budget will be
performed in the BUD Process Area
Changes/updates to encumbrances,
Purchase Orders, and/or contracts will be
performed in the P2P Process Area
Authorized Agency Project Managers
review the approved cost allocation plan
then apply the allocations to their
respective projects when applicable
PJT CP 2.9
Apply Cost
Allocation

PJT 2.10
Review Cost
Allocation
Plan
 Authorized Agency Finance users review
the approved cost allocation plan to
determine if cost allocations are needed
and allowable
Page 203 of 306
Governing Laws
and Policies
 Section
215.195, F.S.
 Section
216.043, F.S.
 Section
216.181, F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Section
215.195, F.S.
 Section
216.043, F.S.
 Section
216.181, F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
PJT CP
2.11
Apply Cost
Allocation –
Finance
 Authorized Agency Finance users apply
the allocation of costs to projects when
applicable
PJT 2.12
Generate
Journal
Transfer
Entries
CAPTURE
PROJECT
COSTS
Update
Project
Ledger and
Budget
 Florida PALM functionality will enable
agencies to generate journal transfer
entries based on cost allocation results
PJT 2.13
Page 204 of 306
 Project costs are captured as financial
accounting and business processing
activities (e.g., accounts payable,
accounts receivable, assets, contracts,
encumbrances, payroll, etc.) are attributed
to the project ID
 Journal transfers executed at the General
Ledger level containing project IDs will
automatically update the Project
subsidiary ledger in Florida PALM
Governing Laws
and Policies
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Section
215.195, F.S.
 Section
216.043, F.S.
 Section
216.181, F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
 Section
215.195, F.S.
 Section
216.043, F.S.
 Section
216.181, F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
 The Project subsidiary ledger contains
comprehensive data from the R2R
Process Area (all General Ledger entries
including encumbrances) that can be used
in the projects functionality to perform
modeling, analysis, and projects-only
journal transfer entries that do not affect
the General Ledger
PJT IP
2.14
Agency
Business
Systems
 Florida PALM will supply data extracts for
upload to agency business systems to
update costs captured for projects
Governing Laws
and Policies
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
Process Flow Page 3 of 3: PJT – Closeout
Swim
Lanes –
Definition
Agency – Project Manager: agency person responsible for project coding and
monitoring
Agency – Finance: agency person responsible for project accounting and
financial business processing
Process
Step ID
PJT 3.1
Process
Name
Close or
Continue
Project?
Description of Process
PJT CP
3.2
Complete
Project Tasks
(Input Status)
 Authorized Agency Project Managers
record the completion of project tasks
 If project planning detail functionality is
being used and has activity open, the
activity needs to be updated to reflect
progress and completion
Page 205 of 306
 If the project is to be closed, the agency
proceeds to finalizing transactions in
process
 If the project will not be closed, but needs
to be updated/appended, Authorized
Agency Project Managers record the
updates in Project Set Up
 If the project is to be continued, the
agency returns to project execution
Governing Laws
and Policies
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 216,
F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
 Milestones representing capital assets
need to be updated/appended to trigger
updates to A2D asset records
 Note: At this point, the agency would likely
change the status of the project ID from
active to a status enabling completion of
transactions in process but preventing
new procurement or payables transactions
from being processed
PJT IP 3.3
Agency
Business
Systems
PJT 3.4
Analyze
Project
Financials for
Closure
PJT CP
3.5
Apply Cost
Allocation
Page 206 of 306
 If agency business systems can be used
to prepare updates to project activity data
compatible with Florida PALM data
requirements, an interface may be used to
upload project data
 To begin the project closeout process,
transactions in process should be
completed (e.g., purchase orders,
payments, payroll in arrears) or terminated
 Purchase orders in process should be
fulfilled or cancelled to liquidate
encumbrances
 Payments in process should be completed
through disbursement
 Payroll in arrears should be processed
through disbursement
 Recording of assets and reversal of work
in progress entries should be completed
 Authorized Agency Project Managers
review the approved cost allocation plan
then apply the allocations to their
respective projects when applicable
Governing Laws
and Policies
 Section
287.055, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Section
1013.45, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 255,
F.S.
 Section
215.195, F.S.
 Section
216.043, F.S.
 Section
216.181, F.S.
 Section
282.0051, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
PJT 3.6
Generate
Journal
Transfer
Entries
Capture
Project Costs
 Florida PALM functionality will enable
agencies to generate journal transfer
entries based on cost allocation results
PJT CP
3.7
PJT CP
3.8
Page 207 of 306
Assess
Closure
Readiness
(Confirm
Closeout)
 Authorized Agency Project Managers
reconcile project costs
 Online inquiry and reporting functionality is
used to identify and calculate total project
costs based on expenses, revenue, and
journal transfers
 If ARB functionality is utilized for billing,
these totals are used in the calculation
necessary to prepare the billing and post
the receivable
 This indicates segregation of duties
between authorized Agency Project
Managers and Agency Finance users
 Using online inquiry and reporting
functionality, authorized Agency Project
Managers and Agency Finance users
assess the status of the project and the
accounting activity to confirm the project is
ready to be closed
Governing Laws
and Policies
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
 Section
215.195, F.S.
 Section
216.043, F.S.
 Section
216.181, F.S.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Process
Step ID
Process
Name
Description of Process
PJT CP
3.9
Close Project
(Deactivate
Project ID)
PJT 3.10
Need to
Reopen
Project?
 Authorized Agency Finance users review
and close/deactivate the project ID,
preventing its use in transaction
processing, cost allocations, labor costs,
accounting adjustments, etc.
 Authorized agency users maintain access
and update capabilities
 After a project ID has been deactivated,
there may be a need for reactivation for
trailing transactions (e.g., a late bill
arrives, project costs need to be adjusted,
funding authority has disallowed a project
cost)
 Authorized agency users can reactivate a
project ID, if needed
 If the project needs to be
updated/appended, authorized agency
users record the updates in Project Set Up
PJT IP
3.11
Agency
Business
Systems
 Florida PALM will supply data extracts for
upload to agency business systems to
update costs captured for projects and
deactivated project IDs
8.7
Governing Laws
and Policies
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
 Chapter 255,
F.S.
 Section
282.0051, F.S.
 Section
287.05712 F.S.
 Section
489.145, F.S.
 Section
1013.23, F.S.
 Chapter 60D,
F.A.C.
 Chapter 74-1,
F.A.C.
None identified
Integration
Integration
ID
PJT IP 1.2
FFMIS or Key System
Integration Description
Agency Business
Systems
PJT IP 1.16
People First
 If agency business systems can be used to create
project IDs and other mandatory project data
compatible with Florida PALM data requirements,
an interface may be used to upload valid IDs and
project data
 The frequency would be on demand based on
project set up activity
 Authorized Agency Finance users establish the
new project ID as a valid value in People First for
Page 208 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
Integration
ID
FFMIS or Key System
Integration Description

PJT IP 2.3
Agency Business
Systems


PJT IP 2.14
Agency Business
Systems


PJT IP 3.3
Agency Business
Systems


PJT IP 3.11
Agency Business
Systems


8.8
applicable employee timecards. This could be a
manual process
The frequency would be on demand based on
project set up activity
If agency business systems can be used to prepare
updates to project activity data compatible with
Florida PALM data requirements, an interface may
be used to upload project activity
The frequency would be periodic (user determined)
triggered by grant monitoring needs, program
schedule, planning activities
Florida PALM will supply data extracts for upload to
agency business systems to update costs captured
for projects
The frequency would be periodic based on
reporting needs
If agency business systems can be used to prepare
updates to project activity data compatible with
Florida PALM data requirements, an interface may
be used to upload project data
The frequency would be periodic based on
reporting needs
Florida PALM will supply data extracts for upload to
agency business systems to update costs captured
for projects
The frequency would be periodic based on
reporting needs and grant closure
Control Points
Control Pt.
ID
PJT CP 1.15
PJT CP 2.9
PJT CP 2.11
PJT CP 3.2
PJT CP 3.5
PJT CP 3.7
PJT CP 3.8
PJT CP 3.9
Page 209 of 306
Control Point Description








Activate Project ID(s)
Apply Cost Allocation
Apply Cost Allocation – Finance
Complete Project Tasks (Input Tasks)
Apply Cost Allocation
Capture Project Costs
Assess Closure Readiness (Confirm Closeout)
Close Project (Deactivate Project ID)
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Project Development to Closeout
8.9
Reporting
Report
No.
Description
PJT R 1
Status of Project Set
Up Activities
Frequenc
y and
Triggering
Event
On
Demand
PJT R 2
Expenditures/Revenu
e by Funding Source
On
Demand
PJT R 3
Expenditures by Type
On
Demand
PJT R 4
Expenditures by
Vendor and Invoice
Number
On
Demand
PJT R 5
Expenditures by
Period (Start-to-Date,
Year-to-Date, Monthto-Date, user defined
period)
Direct and Indirect
Costs (Assessment of
fringe benefit and/or
overhead costs
associated with direct
project labor)
Pending Workflow
Approvals Older Than
a Certain Period
(User defined period)
Activities/
Tasks/Milestones by
Performance Period
(Start-to-Date, Monthto-Date, user defined
period)
Schedule Variance
Report
On
Demand
PJT R 6
PJT R 7
PJT R 8
PJT R 9
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Audience(s)
Classification
Governing
Laws and
Policies
Project
Manager,
Agency
Finance
Project
Manager,
Agency
Finance
Project
Manager,
Agency
Finance
Project
Manager,
Agency
Finance
Project
Manager,
Agency
Finance
Management,
Operational
 Chapter
74-1,
F.A.C.
Management,
Operational
 Chapter
74-1,
F.A.C.
Management,
Operational
 Chapter
74-1,
F.A.C.
Management,
Operational
None
identified
Management,
Operational
 Chapter
74-1,
F.A.C.
On
Demand
Project
Manager,
Agency
Finance
Management,
Operational
None
identified
On
Demand
Project
Manager,
Agency
Finance
Project
Manager,
Agency
Executives
Management,
Operational
None
identified
Management,
Operational
Project
Manager,
Agency
Executives
Management,
Operational
 Chapter
60D,
F.A.C.
 Chapter
74-1,
F.A.C.
 Section
282.0051
, F.S.
On
Demand
On
Demand
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Project Development to Closeout
Report
No.
PJT R
10
8.10
Description
Frequenc
y and
Triggering
Event
Cost Variance Report
On
Demand
Audience(s)
Project
Manager,
Agency
Executives.
Agency
Finance
Classification
Management,
Operational
Governing
Laws and
Policies
 Chapter
74-1,
F.A.C.
 Section
282.0051
, F.S.
 Chapter
74-1,
F.A.C.
Accounting Events
Accounting Event
ID
Description
Not Applicable
8.11
Key Performance Indicators/Measure
Measure
Relevance
Trending of project costs
(projected vs. actual for
current and future years, and
projected vs. actuals for
direct and indirect costs)
Actual indirect costs charged
compared to
planned/allowable
Reverted project budget
Efficiency
Compliance
Risk Identification
Timeliness of project closeout
activities from date of last
financial transaction
Timeliness of project closeout
activities from final
acceptance
Completion of work vs.
schedule
Efficiency
Risk Identification
Project Budgets, Project ID,
Direct/Indirect Costs,
Receipts
Reversion Amounts,
Project ID
Transaction Types, Project
Updates, Project ID, Dates
Efficiency
Compliance
Project Updates, Project ID,
Project Status, Dates
Efficiency
Tasks, Milestones, Status,
Dates, Project ID
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Benefit Maximization
Compliance
Efficiency
Data Elements Needed to
Generate Measure
Expenditures, Project ID,
Direct/Indirect Costs,
Dates, Project Budgets
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BPS13: Level 2 Standardized Business
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Project Development to Closeout
Measure
Capture information around
change orders (number,
complexity, and/or value in
comparison to total project
value)
8.12
Relevance
Efficiency
Data Elements Needed to
Generate Measure
Change Orders, Change
Order Value, Project
Budgets, Project ID
Future Enhancements
None at this time
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8.13
Standard Business Process Flows
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Record to Report
9.0
Record to Report (R2R)
9.1
General Information
Process Area
Process Flows
As of
9.2
Authors and Contributors
Authors
Contributors
9.3
R2R - Record to Report
1. R2R - General Ledger/Chart of Accounts Maintenance
2. R2R - Record Updates to Ledgers
3. R2R - Execute Month-End Period Close
4. R2R - Execute Year-End Period Close (Includes the CAFR
Development)
5. R2R – Interagency Transfers
09/14/2015
Janice Jackson, BPS Team
Stanton Beazley, BPS Team
Robert Bolton, EY Process Lead
Elizabeth Chao, EY Process Analyst
Department of Agriculture and Consumer Services
Department of Economic Opportunity
Department of Children and Families
Department of Education
DFS, Division of Treasury
Legislature
DFS, Bureau of Financial Reporting
Agency for Persons with Disabilities
Lottery
Agency for Health Care Administration
Scope
This document depicts the detailed proposed business process design for the Record to Report
Process Area, which is defined in the following five key subprocesses:
1. General Ledger/Chart of Accounts Maintenance
2. Record Updates to Ledgers
3. Execute Month-End Period Close
4. Execute Year-End Period Close (Includes the CAFR Development)
5. Interagency Transfers
The R2R Process Area establishes and maintains the underlying accounting structure and
ledger control for financial transactions to produce financial management reporting. The related
Process Flow diagrams provide references to Control Points, Report Needs, Accounting
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Events, and Integration Points. The Process Flow diagrams also reflect connections to other
Business Process Areas within Florida PALM.
9.4
Assumptions












9.5
The State will operate using the modified accrual basis of accounting
Financial transactions and events may be reported on a full or modified accrual
accounting basis or on a cash basis, as required by the impacted fund
The CAFR schedules and statements will be substantively produced directly from Florida
PALM
There will be a standard period end closing process using a Soft Close and a Hard
Close
Transactions and correcting entries will originate predominantly in the source Process
Area
Multiple periods, including fiscal years, may be open at one time
There will be one primary General Ledger and multiple subsidiary ledgers, including
Control subsidiary ledgers for Budget, Cash, and Treasury Management used to
manage the financial processing, control, and reporting requirements of the State
There will be a variety of methods for updating the General Ledger (e.g., batch, realtime, or scheduled processing parameters)
There will be a variety of system security measures available when designing access
and update capabilities for Chart Of Accounts (COA) Updates
There will be a variety of reporting tools available (e.g., canned reports, ad-hoc queries,
data extracts, user defined reports, queries, dashboards)
Effective dating for accounting code usage will be utilized
Integration - Agency Business Systems and Ancillary Systems will be responsible for
integration to Florida PALM-(via interfaces, flat-file uploads, excel-CI spreadsheet
uploads, etc.)
Standardized Process Area Overview
This Process Area will establish and control the Accounting Ledgers and Chart of Accounts
structure (e.g., General Ledger codes, organizational codes, program codes, fund codes,
agency codes, grant codes, and project codes) in Florida PALM. A primary General Ledger and
multiple subsidiary ledgers, including Control subsidiary ledgers for Budget, Cash, and Treasury
Management will be used to manage the financial processing, control, and reporting
requirements of the State. Florida PALM’s Accounting Ledgers and Chart of Account structure
will support the State’s transition to the modified accrual basis of accounting. Under the modified
accrual basis of accounting, revenue is recognized in the period it becomes available and
measurable, and expenditures are recognized in the period the associated liability is incurred.
For example, the Accounts Receivable and Billing to Receipt (ARB) Process Area will trigger the
recognition of revenue at the point the customer billing information is recorded and an accounts
receivable is established. The revenue is subsequently realized at the point of deposit.
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The overall R2R Process is comprised of five specific processes:
 General Ledger/Chart of Accounts Maintenance
 Record Updates to Ledgers
 Execute Month End Period Close
 Execute Year End Period Close
 Interagency Transfers
The General Ledger/Chart of Accounts Maintenance process will be used for requests for any
new account codes. All requests for changes and deactivations for account codes will be
initiated by agencies or Enterprise entities and submitted to DFS Enterprise for review and
approval (via Validation Workflow). This validation will facilitate control of the Chart of Accounts
and associated account codes for consistency across all agencies. Alternatively, designated
and limited agency specific account code changes may be initiated and executed by the
individual agencies using the same validation and set up process employed by DFS Enterprise.
Requests for new Revenue categories must be reviewed by the Office of Economics &
Demographic Research prior to use in Florida PALM. New or deactivated budget codes will be
received from LAS/PBS and interface to the Florida PALM Budget Control subsidiary ledger.
When the account code change or deactivation is validated and approved by DFS Enterprise,
updates to the General Ledger will be executed, validated and reports produced reflecting the
new Chart of Accounts. MFMP, People First, DFS Bureau of State Payrolls (BOSP), LAS/PBS
and Agency Business Systems will be interfaced with Florida PALM to receive Chart of
Accounts changes from the General Ledger. After updates are finalized notifications are sent to
the appropriate agencies and statewide (as applicable) to communicate the new Chart of
Accounts structure and the effective start/end date for using the new account codes.
The Record Updates to Ledgers process will be used to record financial transactions occurring
in the Florida PALM business Process Areas. Transactions will validate against the established
Chart of Accounts structure and create accounting entries in the associated business Process
Area’s subsidiary ledger at various intervals.
The Budget Control subsidiary ledger (BUD) will provide budgetary control in Florida PALM for
appropriations, encumbrances, and payments. The final appropriations and budget
amendments are transmitted from LAS/PBS to the Budget Control subsidiary ledger on an ongoing basis. Other Process Areas can establish lower level budget controls within that area’s
module (e.g., Grants, Projects) which will validate against the Budget Control subsidiary ledger.
The Procurement to Payment (P2P) Process Area will validate purchase transactions against
the Budget Control subsidiary ledger to establish encumbrances and reserve appropriations for
purchases. Goods or services tracked as received through P2P will be validated against the
Budget Control subsidiary ledger to confirm appropriation authority, allocations, release
schedules and to reduce the encumbrance. When the invoice is approved for payment, P2P will
again validate against the Budget Control subsidiary ledger to reduce appropriations.
Cash Control subsidiary ledger (CSH) will support cash management processes for the State by
providing the mechanism to record cash inflows and outflows. Inflows include summary cash
deposit transactions from the ARB subsidiary ledger, interagency transfers made through the
General Ledger and investment earnings captured in the Treasury Management Control
subsidiary ledger. Outflows include purchase and payment transactions from the P2P subsidiary
ledger and interagency transfers. Cash outflows are primarily payments entered in the
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Procurement to Payment (P2P) Process Area that need to have cash available to fund the
payment.
The Treasury Management Control subsidiary ledger (TRM) will be used to manage the State’s
deposits and investments as per Florida Statutes and to balance and reconcile to the State’s
bank accounts. The TRM Control subsidiary ledger will be maintained separately from the Cash
Control subsidiary ledger however these two ledgers must remain in balance (except for timing
differences) with each other as well as with the General Ledger.
Accounting entries generating from financial transactions and adjusting journal entries will
originate in the business Process Areas subsidiary ledgers, including the Control subsidiary
ledgers, and will subsequently consolidate to the General Ledger based on the Chart of
Accounts. Journal Transfers will originate in the General Ledger and will be used to make
transfers or distributions between agencies that are required by law, allocate costs within an
agency and/or fund and transfer between funds. After entries have been posted to the General
Ledger, trial balances and other financial reports will be available as applicable to both DFS
Enterprise and agencies.
The Execute Month End Period Close process will be used to support state agency closing
activities for a designated period. The close schedule will be generated by DFS Enterprise and
communicated to agencies. Each period must be opened before transactions can be processed,
likewise multiple periods may remain open at one time. At the end of a monthly period, the
system or the agency will initiate a Soft Close of the period at which time new financial
transactions cannot be entered to the subsidiary ledgers. Account balances will be monitored
throughout the closing process and reports generated to assist agencies in performing period
closing activities. Subsequently, the system or the agency will initiate a Hard Close at which
time no additional adjusting entries or corrections can be made to the subsidiary ledgers. Final
trial balances and other reports for the period being closed can be produced by both DFS and
the agencies as applicable.
The Execute Year End Period Close process will be used to generate the annual close schedule
and support the Annual closing activities of the State. DFS Enterprise will manage and
communicate this cycle to agencies. Agencies will perform the Month End Close process for
June by executing a Soft Close of June and opening the July period (the new fiscal year). The
new fiscal year budget is loaded to the Budget Control subsidiary ledger when the July period is
opened. Upon completion of the June Month End Close process, the system or agencies will
initiate a Hard Close to close and update the Period 12 balances. Period 13 will be opened to
begin the Comprehensive Annual Financial Report (CAFR) development and preparation
process. CAFR preparation will be performed substantively in the system to produce the
unaudited CAFR for review by the Auditor General. At year end, additional reports and
schedules will be produced to assist in the preparation of the CAFR. Financial results will be
consolidated after closing and then adjusted as needed within the system, which will include
material adjustments, Component Unit financial statements and additional Agency year-end
adjustments (key information that supports the notes to the financial statements may also be
maintained in the system). The Auditor General will perform the Statewide Financial Statement
Audit and the Federal Awards Audit to identify audit adjustments to be made to the financial
statements. The agencies and DFS Enterprise will review the Auditor General’s audit
adjustments to determine the applicability of identified audit adjustments to be posted to the
General Ledger. After audit adjustments, DFS will execute the Hard Close for period 13,
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generate the final CAFR, and update the current fiscal year with the final adjusted prior year
balances.
The Interagency Transfers process will be used when interagency transfers are needed
between agencies and funds based on specific requirements and policies. These type of
transfers include one Agency transferring funds out and another Agency receiving the funds.
Prior to making the journal transfer, the initiating agency will perform a cash check via the Cash
Control subsidiary ledger to determine the availability of funds and a budget check via the
Budget Control subsidiary ledger to confirm appropriation authority. The journal transfer is
prepared, reviewed, and approved by both agencies prior to the entry being posted to the
General Ledger.
9.6
Process Area Details
The table below describes each step in the R2P process envisioned functionality. This process
consists of five subprocesses:
1. General Ledger/Chart of Accounts Maintenance
2. Record Updates to Ledgers
3. Execute Month-End Period Close
4. Execute Year-End Period Close (Includes the CAFR Development)
5. Interagency Transfers
The Process Step ID refers to the step as depicted in the respective Process Flow diagram.
The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different parties. Each swim lane is titled with a role either agency-based or
enterprise-based and in some cases representative of an external party. The swim lanes roles
may be different at an agency.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process.
Process Flow Page 1 of 5: R2R – General Ledger/Chart of Accounts Maintenance
Swim
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Lanes –
Agency – Various Roles: different accounting related roles at the agency
Definition
Enterprise – EDR: Office of Economic and Demographic Research
Process
Step ID
R2R 1.1
Page 220 of 306
Process
Name
Enterprise
Initiated
Request
Description of Process
 Florida PALM will provide functionality
allowing specified Enterprise users the
ability to initiate a request for a COA
change
o Requests can be to create a new
code, update an existing code or
deactivate an existing code
Governing Laws
and Policies
 Section
215.93(1) and
(3), F.S.
 Section
216.141, F.S.
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Process
Step ID
R2R 1.1a
Page 221 of 306
Process
Name
Agency
Initiated
Request
Description of Process
 DFS Accounts Control will receive and
monitor account code requests from
agencies, commodity codes from MFMP
and budgetary codes from the Executive
Office of the Governor (EOG)
o The BUD Process Area (BUD 2.2)
provides additional details concerning
the receipt and processing of
budgetary codes by DFS Accounts
Control
 Commodity Codes originating in MFMP
will be transmitted to Florida PALM on an
on-going basis
 Florida PALM will provide functionality
allowing specified agency users the
ability to initiate a request for a COA
change
o Requests can be to create a new
code, update an existing code or
deactivate an existing code
 The requestor will confirm that an existing
code value cannot meet the agency’s
need and that there is not another user
defined field within Florida PALM that
would be more appropriate to use in lieu
of a new code value
 Agencies may also initiate requests for
new Budget codes arising from LBRs and
budget amendments. During the LBR or
amendment process, agencies will be
made aware of new budget codes
needed prior to the actual appropriation
being sent to Florida PALM by LAS/PBS.
Agencies should initiate the request for
the new code which will be reviewed and
held pending until the appropriation load
from LAS/PBS as described in BUD 2.2
and 2.18.
 Project and Grant codes will be added to
the Chart of Accounts to facilitate the
tracking of revenues and expenditures as
described in PJT CP 1.15 and GAC 2.18
 Agencies may have the ability to
establish agency specific codes in Florida
PALM
Governing Laws
and Policies
 Section
215.93(3), F.S.
 Section
216.141, F.S.
 AA Memo 03
(04-05)
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
R2R CP 1.2
Process
Name
Account
Code
Review
R2R 1.3
Review
Revenue
Category
Request
R2R 1.4
Validate
Information
R2R 1.5
Chart of
Accounts
Maintenance
(New,
Update, or
Deactivation
)
Page 222 of 306
Description of Process
 The request for a COA change is
reviewed and validated by confirming the
consistency of the request to the
approved COA structure (e.g., Fund,
Organization, Project, etc.) and the
validity of the code to its intended use
(e.g., an organization code should not be
approved when it describes the function
of another field)
 If the request is for a new Revenue
category, the request must also be
reviewed by the Office of Economic and
Demographic Research (EDR)
 DFS Enterprise and EDR will utilize
workflow in Florida PALM to
communicate regarding the Revenue
category request
 DFS Enterprise and EDR must reach
consensus on the need and purpose of
the new Revenue category
 The request is held pending by DFS
Enterprise until consensus is reached
 EDR will inform DFS Enterprise of the
need to establish a Revenue Limitation
(Cap) for the category
 DFS also assists the EDR with collecting
data to ensure compliance with revenue
collection limitations
 Workflow requests for new code values
will be received and validated by DFS
Enterprise for use in Florida PALM
 If a request does not meet the
established criteria or further clarification
is needed, Enterprise will return the
request back to the requestor for
resubmission
New COA code:
 The COA code value is reviewed and set
up in Florida PALM pending the system
execution of ledger updates
 The change should not be inconsistent
with established policy; not result in
Governing Laws
and Policies
 Section
215.93(3), F.S.
 Section
216.141, F.S.
 Article VII,
Florida
Constitution
 Article VII,
Florida
Constitution
 AA Memo 12
(14-15)
 Section 215.20,
F.S.
 Section 215.86,
F.S.
 Section
215.93(3), F.S.
 Section
215.94(2) (a),
F.S.
 Section
216.141, F.S.
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Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
duplication of the field; not compromise
the information needs of other agencies
 New Revenue categories may be subject
to Revenue Limitations (Cap) in which an
indicator of the cap is associated to the
category when set up in Florida PALM
 Certain revenue object codes may be
subject to a General Revenue service
charge in which an indicator of the
requirement must be associated to the
object code at set up
 Set up includes establishing hierarchical
relationship to existing values –
parent/child relationship, (e.g., LAS/PBS
fund and State FID)
 Set up will also include associating the
COA code values to users based on
established security roles within the
agency
 If a COA code value is specific to an
agency, access will be assigned during
the maintenance process (Policy Issue).
 Effective dating can be utilized to
determine when a new COA code value
will be available and activated for posting
transactions
Deactivate/Update a COA code:
 If a request is to deactivate/update an
existing code value, the process may
require:
o Moving balances associated with the
deactivated/updated COA value to
another COA value
o Checking to confirm there are no
transactions pending posting to
General Ledger. If it is determined
that there are pending transactions to
be posted, then the Chart of Accounts
code value will remain active until the
transactions have posted
o Effective dating may also be used to
set an end date for a COA value
Validation:
 Validation of the COA code changes for
accuracy prior to system updates will be
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Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
conducted by Enterprise using edit
reports
 If review of the edit reports disclose
errors in the set-up, the user will correct
via the maintenance process
 If review of the edit reports show no
discrepancies, the user will move forward
with committing the change in the system
 If agency validation of the COA code
change is required, then workflow will be
initiated to facilitate communication with
the agency
R2R 1.6
Execute
Ledger
Updates
R2R 1.7
Notification
Sent
 The execution process is initiated which
commits the COA change to the General
Ledger
 Accounting structure reports will be
available which will include the new COA
value or removal of a deactivated value
 COA values are transmitted to MFMP,
People First, LAS/PBS, DFS BOSP
(FLAIR Payroll Component) and agency
business systems on an on-going basis
 System generated notifications are sent
to original requestor, and statewide if
needed, indicating the new COA updates
are available for use (e.g., distribution
through workflow, email)
 Notification will indicate if COA updates
are applicable to a specific agency
 Section
215.93(1) and
(3), F.S.
 Section
215.94(2)(a),
F.S
 Section
215.93(3), F.S.
Process Flow Page 2 of 5: R2R – Record Updates to Ledgers
Swim
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Lanes –
Agency – Various Roles: different accounting related roles at the agency
Definition
Process
Step ID
R2R AE 2.1
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Process
Name
Subsidiary
Ledger
Financial
Transactions
Description of Process
 Process Areas in Florida PALM will utilize
subsidiary ledgers to capture daily
transactions. The resulting accounting
entries first post to the subsidiary ledgers
Governing Laws
and Policies
 Section 215.86,
F.S.
 Section
215.94(2) (a),
F.S.
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BPS13: Level 2 Standardized Business
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Record to Report
Process
Step ID
Process
Name
R2R R 2.2
Unconsolidated
Transactions
Reports
R2R AE 2.3
Adjusting
Journal
Entries
Consolidatio
n of
Subsidiary
R2R 2.4
Page 225 of 306
Description of Process
and subsequently consolidate to the
General Ledger
 Budget, Cash and Treasury Management
ledgers will serve as Control subsidiary
ledgers in Florida PALM
 Subsidiary ledgers will interact when
initiating and processing financial
transactions as follows:
o BUD, CSH, and TRM maintain
appropriations, cash and bank
balances respectively which support
the processing of transactions in the
Process Areas
o Transactions will validate against the
Control subsidiary ledgers to establish
encumbrances, reduce
appropriations, confirm cash
availability and reduce cash at varying
intervals
 MFMP will send transactional data on an
ongoing basis to the P2P Process Area
for posting to the Accounts Payable
subsidiary ledger. The P2P Process Area
will provide transactional data at
designated intervals back to MFMP
 LAS/PBS will transmit the approved
budget periodically to the Budget Process
Area for posting to the Budget Control
subsidiary ledger
 Agency business systems will integrate
with Florida PALM via the specific
Process Area(s) impacted
 As transactions post to subsidiary
ledgers, the financial information is
available for review at a detailed
unconsolidated level
 Unconsolidated Transactions Reports
support the review and correction of
accounts in subsidiary ledgers
 Journal entries to correct or adjust
accounts/transactions can be recorded in
the impacted subsidiary ledgers
 Florida PALM will systematically initiate
the consolidation of the accounting
Governing Laws
and Policies
 Section
216.141, F.S.
 Reference
Guide for State
Expenditures
 Section
215.94(2) (a),
F.S.
 Section 215.86,
F.S.
 Section 215.86,
F.S.
 Section 215.86,
F.S.
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Process
Step ID
Process
Name
Ledgers to
Chart of
Accounts
Description of Process


R2R AE 2.5
General
Ledger
Account
Adjustments



R2R 2.6
Page 226 of 306
Process
Journal
Entries and
Post to the
General
Ledger

transactions posted in the subsidiary
ledgers
Consolidation will entail validation of
subsidiary ledger transactions and rolling
the transactions up to the corresponding
General Ledger account code
classification (e.g., assets, expenses,
cash, etc.). Details will continue to reside
in the subsidiary ledgers
Transactional reports can be generated
to review subsidiary ledger postings
made to the General Ledger
Designated agency users can make
account adjustments directly in the
General Ledger
General Ledger account adjustments can
be made at any time during the month
These adjustments include:
o Corrections to General Ledger
account balances (no impact to
details in the subsidiary ledgers)
o Cost allocations (Payroll, Grants,
Projects)
o Intra/Inter-fund transfers within an
agency
o Transfers of General Revenue
service charge allocations
(alternatively, Enterprise and
Agencies can utilize the process as
described in R2R 5.1-R2R 5.10 to
complete the transfer)
o Interagency transfers between
agencies as detailed in R2R 5.1R2R 5.10
o Material adjustments identified by
agencies after the hard close for the
fiscal year
o Year-end adjusting entries for CAFR
development
Once the system consolidation process is
completed and high-level General Ledger
account adjustments have been made,
the journal entries are staged/scheduled
for posting to the General Ledger.
Governing Laws
and Policies
 Section
215.93(3), F.S.
 Section 215.20,
F.S.
 Section 215.23,
F.S.
 Section 215.86,
F.S.
 Section
215.94(2) (a),
F.S.
 AA Memo 41
(10-11)
 Chapter 69I40.002(22)
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
R2R R 2.7
Trial
Balance and
Other
Reports
R2R R 2.7a
Trial
Balance and
Other
Reports
Description of Process
 Florida PALM can be configured to post
journal entries either real time or by batch
 Trial balance and other financial reports
are produced for operational and
managerial reporting (Enterprise – DFS)
 Trial balance and other financial reports
are produced for operational and
managerial reporting (Agency)
Governing Laws
and Policies
 Section 215.86,
F.S.
 Section
215.94(2)(a)
 Section 215.86,
F.S.
 Section
215.94(2)(a)
Process Flow Page 3 of 5: R2R – Execute Month End Period Close
Swim
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Lanes –
Agency – Various Roles: different accounting related roles at the agency
Definition
Process
Step ID
R2R 3.1
R2R 3.2
R2R 3.3
Page 227 of 306
Process
Name
Create
General
Ledger
Close
Schedule
(Developme
nt and
Communicat
ions)
Open New
Period
Record
Updates in
Sub-Ledgers
Description of Process
 The General Ledger Monthly Close
Schedule is developed and
communicated to the agencies
 Florida PALM can be configured to allow
closing by all agencies at once or
staggered closing
 Based on the predetermined General
Ledger Monthly Close Schedule, a new
period will be opened for transactional
processing
 The new accounting period is opened so
that financial transactions can be
processed
 Prior month account balances are rolled
forward to the new period
 Entire process to record and post to
subsidiary ledgers (R2R 2.1-R2R 2.3)
Governing Laws
and Policies
 DFS Statewide
Financial
Statement
Guidance
 DFS Statewide
Financial
Statement
Guidance
 Section 215.86,
F.S.
 Section
215.94(2) (a),
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
Description of Process
R2R 3.4
Period
Ending Soft
Close for
Financial
Transactions
R2R 3.5
Conduct
Trial
Balance
Review
 At the end of a monthly period, a Soft
Close is executed
 Agencies will not be able to enter new or
update financial transactions in the
Process Area subsidiary ledgers after the
Soft Close
 Florida PALM can be configured for a
system generated soft close or to allow
manual closure by agency staff
 Agencies can trigger generation of Trial
Balance Reports or schedule system
generated Trial Balance reports based on
the General Ledger close schedule to
identify any needed corrections
R2R AE 3.6
Adjusting
Journal
Entries



R2R R 3.7
Reports to
Detect
Exceptions

R2R AE 3.8
Correct
Consolidate
d General
Ledger
Balances

Page 228 of 306

Governing Laws
and Policies
 Section
216.141, F.S.
Reference
Guide for State
Expenditures
 DFS Statewide
Financial
Statement
Guidance
 Section
215.94(2), F.S.
 DFS Statewide
Financial
Statement
Guidance
Record any journal entries needed to
 Section
correct account balances, and
215.94(2), F.S.
record/reverse accruals
 DFS Statewide
During the Soft Close, these journal
Financial
entries will be made in the source
Statement
subsidiary ledger
Guidance
Intrafund transfers, Interfund transfers or
 DFS Reference
Interagency Transfers must be made at
Guide for State
the General Ledger level as per R2R AE
Expenditures
2.5
 Chapter 69I40.002(22),
F.A.C.
Agencies can produce Edit and Exception  Section
reports to detect exceptions in posted
215.94(2), F.S.
financial transactions (e.g., out of balance  DFS Statewide
accounts, incorrectly keyed accounts)
Financial
Statement
Guidance
With appropriate security, journal entries
 Chapter 69Ican be made to correct the consolidated
40.002(22),
account balances
F.A.C.
Corrections should primarily take place in  Section
the related subsidiary ledgers to preserve
215.94(2), F.S.
the detail associated with the transaction,
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
Description of Process
however review may disclose a need to
adjust the balances at the GL level
R2R 3.9
Conduct
Preliminary
Financial
Report
Review
R2R 3.10
Hard Close
for Financial
Transactions
per General
Ledger
Close
Schedule
Create
Period End
Financial
Reports/Stat
ements
Create
Enterprise
Period End
Financial
Reports/Stat
ements
R2R R 3.11
R2R R 3.12
 Preliminary Financial Reports are
generated
 Review is initiated to confirm financial
transaction accuracy for the period being
closed. This step represents the final
opportunity for any adjustments prior to
the Hard Close
 The Hard Close for financial transactions
is executed at which time no further
adjustments can be made to the General
Ledger
 Florida PALM can be configured for a
system generated hard close or to allow
manual closure by agency staff
 Agencies can generate or schedule the
generation of the month end financial
reports for the closed period
 Enterprise can generate or schedule the
generation of the month end financial
reports for the closed period
Governing Laws
and Policies
 DFS Statewide
Financial
Statement
Guidance
 DFS Reference
Guide for State
Expenditures
 DFS Statewide
Financial
Statement
Guidance
 Section
215.94(2), F.S.
 DFS Statewide
Financial
Statement
Guidance
 Section
215.94(2), F.S.
 Section
215.94(2), F.S.
Process Flow Page 4 of 5: R2R – Execute Year End Period Close
Enterprise – DFS/A&A: enterprise level role at DFS/A&A
Swim
Agency – Various Roles: different accounting related roles at the agency
Lanes –
Enterprise – Auditor General: enterprise level role for the functions of the
Definition
Auditor General’s office
Page 229 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
R2R 4.1
R2R 4.2
Process
Name
Create Year
End General
Ledger
Close
Schedule
Developmen
t and
Communicat
ion
Execute
Month End
Close (June)
R2R 4.3
Open July
Period
(New/Curren
t Fiscal
Year)
R2R 4.4
Hard Close
for JunePeriod 12
(End of Prior
Fiscal Year)
R2R 4.5
Current
Fiscal Year
Balances
Updated
R2R 4.6
Open Period
13 for Year
End and
Page 230 of 306
Description of Process
 DFS Enterprise Financial Reporting will
set the General Ledger close date for
year-end reporting
 The General Ledger year end close
schedule is developed and
communicated to the agencies
 Execute the Month End Close Process as
flowed in R2R 3.4 to R2R 3.9 for June
prior to executing the Year End Close
Process
 Appropriation balances are loaded to the
Budget Control subsidiary ledger for the
New Fiscal Year as described in BUD 2.1
 Daily transactions generated in the
various Process Areas are recorded in
the new Fiscal year as of July 1st
 Unaudited balances from June Soft Close
become the beginning balances for the
new fiscal year
 At the completion of the Month End Close
Process for June, agencies will execute a
Hard Close for June, R2R 3.10. The Hard
close of June represents the close of
Period 12 for the fiscal year
 The General Ledger is closed for the
Fiscal Year for Periods 1- 12 at the
designated date of the Hard Close, and
no further adjustments can be posted by
the agencies
 Agencies may produce Year End
Financial Reports/Statements if needed
 The Current Fiscal Year (July) beginning
balances are updated to reflect any
changes in the balances due to the
adjustments made between Soft Close
and Hard Close
 The Hard Close balances are the new
beginning balances for the year
 Period 13 is opened for use by Enterprise
to post Material Adjustments, Component
Unit Financial Statements, Agency Year-
Governing Laws
and Policies
 Section
216.102, F.S.
 DFS Statewide
Financial
Statement
Guidance
DFS Statewide
Financial
Statement
Guidance
 DFS Statewide
Financial
Statement
Guidance
 DFS Statewide
Financial
Statement
Guidance
 DFS Statewide
Financial
Statement
Guidance
 Section
216.102, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
R2R R 4.7
R2R 4.8
R2R 4.9
R2R AE
4.10
Page 231 of 306
Process
Name
Audit
Adjustments
Description of Process
Create Year
End
Financial
Reports
Conduct
Financial
Report
Review
Material
Adjustments
Identified
 Year-End Financial Reports are
generated for the Prior Fiscal Year
(periods 1-12)
Material
Adjustments
Posted to
General
Ledger
 Any material financial adjustments
identified during the Financial Statement
Review are entered into the system
 The material financial adjustments are
posted to the impacted General Ledger
account(s) in Period 13
 Agencies and Enterprise may run
Financial Reports/Statements after the
adjustments post to the General Ledger
End Adjusting and Audit Entries identified
during the on-going year-end review and
CAFR preparation process
 The opening of Period 13 can be
executed manually or scheduled within
the system
Governing Laws
and Policies
 DFS Statewide
Financial
Statement
Guidance
 Generally
Accepted
Accounting
Principles (e.g.,
statements
issued from the
Governmental
Accounting
Standards
Board)
 Section
216.102, F.S.
 DFS Enterprise will conduct its year-end
review
 Chapter
216.102, F.S.
 Review of the financial reports may
identify material adjustments (e.g.,
change in accounting policy, significant
omissions or errors)
 DFS Statewide
Financial
Statement
Guidance
 Generally
Accepted
Accounting
Principles (e.g.,
statements
issued from the
Governmental
Accounting
Standards
Board)
 DFS Statewide
Financial
Statement
Guidance
 Generally
Accepted
Accounting
Principles (e.g.,
statements
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
Description of Process
R2R R 4.11
Execute
Managemen
t Reporting
 Management Financial Reports for the
Year End will be generated. Reports may
include:
o Final trial balances and other reports
for the Year End
o Additional schedules, forms and
reports for the Year End
 Supporting documents and selected
transactions will be reviewed and revised
R2R 4.12
Perform
Reconciliatio
ns and
Reviews
 DFS Enterprise Financial Reporting will
perform reconciliations/validations and
reviews prior to producing the preliminary
CAFR. Such may include:
o Validation of certain General Ledger
accounts (e.g., cash, investments)
o Validation of inter-fund balances and
transfers between agencies (Due
To/Due From)
o Review and summarization of
information submitted by agencies for
disclosure notes
 DFS Enterprise will communicate with
agencies as needed during this process
R2R4.13
Run
Preliminary
CAFR
Financial
Information
 DFS Enterprise Financial Reporting will
run the preliminary CAFR, which will
include:
 Compilation by Fund (Governmental,
Proprietary, Fiduciary)
o Compilation of Funds into major
functions and programs; for example,
Page 232 of 306
Governing Laws
and Policies
issued from the
Governmental
Accounting
Standards
Board)
 Section
215.94(2) (a),
F.S.
 DFS Statewide
Financial
Statement
Guidance
 Generally
Accepted
Accounting
Principles (e.g.,
statements
issued from the
Governmental
Accounting
Standards
Board)
 Section
216.102, F.S.
 DFS Statewide
Financial
Statement
Guidance
 Generally
Accepted
Accounting
Principles (e.g.,
statements
issued from the
Governmental
Accounting
Standards
Board)
 Section
215.94(2) (a),
F.S.
 Section
216.102, F.S.
 DFS Statewide
Financial
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
Description of Process
Governmental Funds include: General
Fund; Environment, Recreation and
Conservation; Public Education;
Health and Family Services;
Transportation
o Preliminary disclosure notes to the
CAFR
 Data is routinely transmitted to the
Auditor General during the CAFR
preparation
R2R 4.14
Component
Units Submit
Financial
Statements
R2R 4.15
Agency Year
End
Adjustments
Identified
Enterprise
Level Year
End
Adjustments
Identified
R2R 4.16
R2R AE
4.17
Page 233 of 306
Year-End
Adjusting
Entries are
Posted to
Governing Laws
and Policies
Statement
Guidance
 Generally
Accepted
Accounting
Principles (e.g.,
statements
issued from the
Governmental
Accounting
Standards
Board)
 Section
216.102, F.S.
 DFS Statewide
Financial
Statement
Guidance
 Component Units will submit required
Financial Statements by September each
year for inclusion in the CAFR.
Component Units include: Pension
Funds, Trust Funds, Special Assessment
Bond Funds, and other non-state agency
Funds
 Financial information for Component
Units will be captured in Florida PALM via
an upload process or direct entry by the
Component Unit
 Agency specific year-end adjustments
 DFS Statewide
may be identified by the agency and
Financial
communicated to DFS or identified by
Statement
Enterprise
Guidance
 Enterprise level year-end adjustments are  DFS Statewide
identified for recording to the GL
Financial
Statement
 Adjustments will include Pension Liability
Guidance
Allocations and Fair Market Value
 Generally
adjustments for Investments
Accepted
Accounting
Principles (e.g.,
statements
issued from the
Governmental
Accounting
Standards
Board)
 DFS will make year-end adjusting entries  DFS Statewide
directly to the impacted General Ledger
Financial
accounts
Statement
Guidance
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
the General
Ledger
R2R 4.18
Unaudited
CAFR with
Notes and
Financial
Information
Transmitted
to the
Auditor
General
R2R CP
4.19
Perform
Audits
R2R 4.20
Audit
Adjustments
Identified
R2R 4.21
Review of
Identified
Audit
Adjustments
Record and
Post to the
General
Ledger
Applicable
Audit
Adjustments
from the
R2R AE
4.22
Page 234 of 306
Description of Process
 Agencies and Enterprise may run
Financial Reports/Statements after the
adjustments post to the General Ledger
 The unaudited CAFR Report will be
generated for transmission to the Auditor
General. The Unaudited CAFR may
include:
o Compilation by Fund (Governmental,
Proprietary, Fiduciary)
o Compilation of Funds into major
functions and programs; for example,
Governmental Funds include: General
Fund; Environment, Recreation and
Conservation; Public Education;
Health and Family Services;
Transportation
o Component Units Financial
Statements
o Agency and Enterprise Level YearEnd Adjustments
 All required Disclosure Notes to the
CAFR
 The Auditor General will perform the
annual audits (e.g., Statewide Financial
Statement Audit, Federal Awards Audit)
 Additional audits may be performed for
specific purposes or needs (e.g.,
Legislature, Florida Turnpike)
 Adjustments identified by the Auditor
General will be communicated to DFS
Enterprise for review and update as
applicable
 Audit adjustments applicable to an
agency may be presented and reviewed
by the individual agency
 Audit adjustments, which have been
reviewed and accepted by DFS will be
posted to the General Ledger
 Agencies and Enterprise may run
Financial Reports/Statements after the
adjustments post to the General Ledger
Governing Laws
and Policies
 Section
215.94(2) (a),
F.S.
 Section
216.102, F.S.
 Section
216.102, F.S.
 Section
216.102, F.S.
 Section
216.102, F.S.
 Section
216.102, F.S.
 DFS Statewide
Financial
Statement
Guidance
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
R2R 4.23
R2R 4.24
Process
Name
Auditor
General
Hard Close
Period 13
(Close Prior
Fiscal Year)
Generate
Final CAFR
Description of Process
Governing Laws
and Policies
 Period 13 will be Hard Closed
 No additional Financial Statement
adjustments for the fiscal year may be
entered to the General Ledger
 After the hard close, period 13 adjusted
balances will update the current year
beginning balances. This will be an
automatic event occurring in the system
after Period 13 is closed
 A file of Unreserved Fund Balances will
be transmitted to LAS/PBS after the Hard
Close
 The Final CAFR will be generated with
the completed Financial Statements,
notes, and supporting documentation for
fiscal year
 CAFR will be published and distributed as
per DFS policy
 DFS Statewide
Financial
Statement
Guidance
 Section
215.94(2) (a),
F.S.
 Section
216.102, F.S.
 DFS Statewide
Financial
Statement
Guidance
Process Flow Page 5 of 5: R2R – Interagency Transfers
Agency – Receiving Agency: state agencies Receiving a Journal Transfer of
Swim
Funds
Lanes –
Agency – Initiating Agency: state agencies Initiating a Journal Transfer of
Definition
Funds
Process
Step ID
R2R 5.1
Page 235 of 306
Process
Name
Agency
Identifies
Transfer Out
Description of Process
 The Initiating Agency has received funds
which are owed to one or more other
agencies and needs to make a Journal
Transfer accounting entry to move the
funds to the Receiving Agency
 Prior to preparing the transfer, the
Initiating Agency will perform a cash
availability check to verify that sufficient
cash is available to make the transfer and
perform a budget check to confirm
Governing Laws
and Policies
 Section 69I40.002(22),
F.A.C.
 DFS Reference
Guide for State
Expenditures
 Section
216.181, F.S.
 Section
216.192, F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
Description of Process

R2R 5.2
Year End?


appropriation authority. Cash and budget
are not reduced at this time
Journal Transfers are completed at the
General Ledger level as described in
R2R AE 2.5
If this is the end of the fiscal year, the
transfer is handled through the year end
period close process (R2R 4.2)
If it is not the end of the fiscal year, the
process continues
The Initiating Agency will prepare the
Journal Transfer accounting entry with
appropriate Chart of Account code details
R2R 5.3
Preparation
of Journal
Transfer
Details

R2R 5.4
Journal
Transfer
Details
Received
Via Shared
Screen
R2R 5.5
Journal
Transfer
Details
Correct?
R2R 5.6
Journal
Transfer
Returned to
Originating
Agency
Review
Request
 The Receiving Agency receives and
reviews the Journal Transfer details via a
screen view that is shared by both the
Initiating Agency and the Receiving
Agency
 The Initiating Agency also receives
confirmation that the Journal Transfer has
been viewed by the Receiving Agency
 The Journal Transfer is held as pending
until the Receiving Agency accepts the
Journal Transfer
 If Yes, moves through the approval
process in the Receiving Agency
 If No, missing or additional information is
identified for return to the Initiating
Agency
 The journal transfer is returned either for
additional information or corrections to
the Journal Transfer
R2R 5.7
Page 236 of 306
Governing Laws
and Policies
 Section
216.292, F.S.
 DFS Statewide
Financial
Statement
Guidance
 Chapter 69I40.002(22),
F.A.C.
 DFS Reference
Guide for State
Expenditures
 Chapter 69I40.002(22),
F.A.C.
 DFS Reference
Guide for State
Expenditures
None identified
None identified
 The Initiating Agency reviews the request None identified
to ascertain, what if any, additional
information or correction is needed for the
Journal Transfer
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
R2R 5.8
Process
Name
Edits
Original
Request with
New
Information
R2R 5.9
Transfer In
Approved
R2R AE
5.10
Post Journal
Transfer to
General
Ledger
R2R 5.11
Is This a
Subsequent
GL Account
Change to a
Posted
Journal
Transfer?
Adjusting
Entry Must
Be Made to
Original
Journal
Transfer
R2R 5.12
Page 237 of 306
Description of Process
 The Initiating Agency corrects and
updates the Journal Transfer with the
appropriate information
 The Journal Transfer is updated on the
shared screen for the Receiving Agency
to review
 The Receiving Agency approves the
Journal Transfer
 DFS Enterprise is systematically notified
of the transfer for audit purposes
 Control of the Journal Transfer returns to
the Initiating Agency after approval and
audit
 The Initiating Agency will perform a
second cash check to confirm that
sufficient cash exists to cover the transfer
and performs a second budget check to
validate appropriation authority
 The Journal Transfer accounting entry is
posted to the General Ledger by the
Initiating Agency. The Cash and Treasury
Management Control subsidiary ledgers
are also updated, if applicable
 The Initiating Agency’s cash and budget
are reduced at the point of posting
 The shared screen will update the
transfer from Pending to Posted
 If Yes, the Receiving Agency must
provide details for the adjusting entry
 If No, the process ends
 The Receiving Agency identifies the
original journal transfer in order to provide
the audit trail to support the adjusting
entry
 The Receiving Agency sends the
adjusting entry details back to the
Initiating Agency
 The Initiating Agency must make the
adjusting entry to the original journal
Governing Laws
and Policies
 Chapter 69I40.002(22),
F.A.C.
 DFS Reference
Guide for State
Expenditures
 Chapter 69I40.002(22),
F.A.C.
 DFS Reference
Guide for State
Expenditures
 Chapter 69I40.002(22),
F.A.C.
 DFS Reference
Guide for State
Expenditures
 Section
216.181, F.S.
 Section
216.192, F.S.
 Section
216.292, F.S.
 Chapter 69I40.002(22),
F.A.C.
 DFS Reference
Guide for State
Expenditures
 Chapter 69I40.002(22),
F.A.C.
 DFS Reference
Guide for State
Expenditures
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Record to Report
Process
Step ID
Process
Name
Description of Process
Governing Laws
and Policies
transfer in order to keep the accounting
balanced
9.7
Integration
Integration
ID
R2R IP 1
FFMIS or Key System
Integration Description
MFMP
R2R IP 2
People First
R2R IP 3
LAS/PBS
R2R IP 4
Agency Business
Systems
R2R IP 5
DFS BOSP (FLAIR
Payroll Component)
 Commodity Codes and COA Updates
 The frequency would be on demand triggered
by the set-up of new chart of account codes
 COA Updates
 The frequency would be on demand triggered
by personal updates
 COA Updates
 The frequency would be periodic triggered by
budget amendment and appropriation updates
 COA Updates and transactional data
 The frequency would be periodic (possibly daily)
for COA Updates and transactional data
 COA Updates and transactional data
 The frequency would be periodic for COA
Updates and transactional data
9.8
Control Points
Control Pt.
ID
R2R CP 1.2
R2R CP 1
R2R CP 2
R2R CP 3
R2R CP 4.19
9.9
Control Point Description
 Account Code Review
 Accounts Monitored: Accounting staff will reconcile, balance, and monitor
accounts during the Soft Close and the Hard Close for financial
transactions
 Audit Review of journal transfer: DFS Enterprise conducts audit review of
Journal Transfers
 Cash Availability and Budget Check: Verification of cash availability and
budget authority prior initiating and executing a Journal Transfer in the
General Ledger
 Perform Audits
Reporting
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Report
No.
Description
R2R R 1
Edit and
exception
reports are
generated to
validate the
accuracy of
the code set
up
Account
Structure
Report displays the
current COA
codes (this
may be an
on-screen
view or a
printed
report)
Unconsolidat
ed
Transactions
Reports
R2R R 2
R2R R 2.2
Frequency
and
Triggering
Event
On Demand
Audience(s)
Classification
Governing
Laws and
Policies
DFS A&A
Operational
 Section
215.86, F.S.
On Demand
DFS A&A
Operational
 Section
215.86, F.S.
On Demand
DFS A&A,
Agency
accounting
staff
Operational
 Section
215.86, F.S.
 Section
215.94(2)(a),
F.S.
 Section
215.86, F.S.
 Section
215.94(2)(a),
F.S.
 Section
215.86, F.S.
 Section
215.94(2)(a),
F.S.
 Section
215.86, F.S.
 Section
215.94(2)(a),
F.S.
 Section
215.86, F.S.
R2R R 2.7
& 2.7a
Trial
Balance/Oth
er
Reports
On Demand
DFS A&A,
Agency
accounting
staff
Operational
R2R R 3
Transactiona
l Reports
On Demand
DFS A&A,
Agency
accounting
staff
Operational
R2R R 3.7
Reports to
Detect
Exceptions
On Demand
DFS A&A,
Agency
accounting
staff
Operational
R2R R
3.11
Agency
Financial
Reports/
On Demand
DFS A&A,
Agency
Operational
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Report
No.
Description
Frequency
and
Triggering
Event
Statements
Audience(s)
Classification
accounting
staff
R2R R
3.12
Enterprise
Financial
Reports/
Statements
On Demand
DFS A&A,
Agency
accounting
staff
Operational
R2R R 4.7
Enterprise
Year End
Financial
Reports
On Demand
DFS A&A,
Agency
accounting
staff
Operational
R2R R
4.11
Management
Reports
On Demand
DFS A&A,
Agency
accounting
staff
Operational
9.10
Governing
Laws and
Policies
 Section
215.94(2)(a),
F.S.
 Section
215.86, F.S.
 Section
215.94(2)(a),
F.S.
 Section
215.86, F.S.
 Section
215.94(2)(a),
F.S.
 Section
215.86, F.S.
 Section
215.94(2)(a),
F.S.
Accounting Events
Accounting Event
ID
R2R AE 2.1
Description
R2R AE 2.3
 Journal entries to correct or adjust accounts/transactions in
subsidiary ledgers
 Designated agency users can make account adjustments/entries at
the General Ledger level
 Journal entries to correct account balances, and record/reverse
accruals
 Corrections should primarily take place in the related subsidiary
ledgers to preserve the detail associated with the transaction,
however review may disclose a need to adjust the balances at the
GL level.
 In this case, journal entries can be made to correct the consolidated
account balances
 Material financial adjustments identified during the Financial
Statement Review are posted to the impacted General Ledger
account(s)
R2R AE 2.5
R2R AE 3.6
R2R AE 3.8
R2R AE 4.10
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 Record transactions occurring in Process Area subsidiary ledgers
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Accounting Event
ID
R2R AE 4.17
Description
R2R AE 4.22
 DFS Enterprise will make year-end adjusting entries directly to the
impacted General Ledger account(s)
 Audit adjustments identified by the Auditor General, which have
been reviewed and accepted by DFS Enterprise will be posted to the
General Ledger.
R2R AE 5.10
 The approved Journal Transfer is posted to the General Ledger
9.11
Key Performance Indicators/Measure
Measure
Relevance
Number and type (e.g.,
agency, CFO, audit) of postclosing entries at year end
Number of transactional
correcting entries identified
during period end close
Number and type of General
Ledger account adjustments
(e.g., allocations, intra fund
transfers, GR service charge)
identified within a specified
accounting period
Timeliness of executing COA
Maintenance
Control and Improved
Processing Time
Duration of CAFR
preparation process
Cycle Time for the Period
Close-monthly/yearly
Number of days to prepare
Financial Reports/Statements
Agency compliance with
Year-End Checklist/Calendar
Improved Processing Time
Number of Interagency
journal transfers
initiated/completed during the
period
Number of requests initiated
for Interagency journal
transfer adjustments
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Control and Improved
Processing Time
Control and Improved
Processing Time
Improved Processing Time
Improved Processing Time
Improved Processing Time
Data Elements Needed to
Generate Measure
Number of year-end adjusting
entries by type
Number of correcting entries
made in the subsidiary
ledgers
Number of adjusting entries
made to the General Ledger
by type, By specified period
Number of COA changes
requested and processed,
Time to process change
CAFR Preparation Process
Cycle for Year-End Close
Month End Close and Year
End Close Cycles
Reporting Generation Cycle
Validation of year-end
processing to produce the
CAFR
Control and Improved
Processing Time
None identified (Based on the
development of year-end
CAFR preparation process)
Number of Interagency
journal transfers made in the
General Ledger, By agency
Control of Due To/Due From
General Ledger accounts
Number of Interagency
adjustment requests, By
agency
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9.12
Future Enhancements
 Improved CAFR development and preparation
 Document and store all applicable non-financial statistical information
 Development of a Citizen’s dashboard to display financial information of interest to other
public entities, citizens, and citizen groups
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9.13
Standard Business Process Flows
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Treasury Management
10.0 Treasury Management (TRM)
10.1
General Information
Process Area
Process Flows
As of
10.2
Authors and Contributors
Authors
Contributors
10.3
TRM – Treasury Management
1. TRM – Cash Position
2. TRM – Revenue Transaction Recording from Bank
3. TRM – Investments
4. TRM – Payment Reconciliation
5. TRM – Reconciliations
6. TRM – Outside Banking Services
7. TRM – Establish Revolving Funds
8. TRM – Operate Revolving Funds
9. TRM – Revolving Funds Closing / Balance Change
10. TRM – Cash Management Improvement Act (CMIA)
09/14/2015
Deana Metcalf, State BPS Team
Gary Schneider, EY BPS Team
Jordan Landreth, EY BPS Team
Department of Financial Services, Division of Treasury
Department of Financial Services, Division of Accounting and Auditing
Department of Revenue
Department of Economic Opportunity
Scope
This document depicts the detailed proposed business process design for the Treasury
Management Process Area, which includes the following ten subprocesses:
1. Cash Position
2. Revenue Transaction Recording from Bank
3. Investments
4. Payment Reconciliation
5. Reconciliations
6. Outside Banking Services
7. Establish Revolving Funds
8. Operate Revolving Funds
9. Revolving Funds Closing / Balance Changes
10. Cash Management Improvement Act (CMIA)
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10.4














10.5
Assumptions
A Treasury Management Control subsidiary ledger will be maintained separate from the
Cash Control subsidiary ledger to provide the ability for the Treasury to meet its statutory
reporting requirements
The Cash Control Subsidiary and Treasury Management Control subsidiary ledgers will
be updated with the appropriate accounting entries based on transactions performed
Controls will ensure the Treasury Management Control subsidiary and Cash Control
subsidiary ledgers are balanced and timing differences reconciled
There will be interfaces with the State’s bank accounts
Agencies will schedule payments to assist with cash balance forecasting
Bank balances will be reconciled to the Treasury Management Control subsidiary ledger
on a daily basis
Investment portfolio management (trading) is generally not standard to ERP software
and was not recommended for inclusion in the FLAIR Study
The specific types of investments and related transactions (e.g., accruals, gains &
losses, amortizations) will be recorded for management and financial reporting purposes
Investment interest and fees will be apportioned based on the average daily invested
fund balances
The accounting entries for investment interest and fees will be automated
The following Treasury systems will not be replaced as part of Florida PALM so
interfaces may need to be developed:
o Investments (Trading)
o Special Purpose Investment Account(SPIA)
o Cash Management System (CMS) Archive
o Certificate of Deposit (CD)
o Collateral Administration Program (CAP)
The Treasury Management Control subsidiary ledger will capture SPIA participants and
balance information
Revolving fund payments will be outside of the accounting system but event details will
be recorded in the accounting system. The Treasury Management Control subsidiary
ledger will capture Consolidated Revolving Account (CRA) participant and balance
information
The system needs to allow flexibility for future changes such as different payment types,
different types of investments and related data elements, and different data exchange
methods
Standardized Process Area Overview
The Chief Financial Officer has statutory authority to fully deposit and invest state funds in order
that the State can realize maximum earnings and benefits. The Treasury manages those
deposits and investments for all state agencies and other entities created by Florida State
Constitution or Law. The Bank transmits all transactions to the Treasury daily. Funds received
by agencies are deposited into a single Treasury-managed Concentration account. The
Concentration Bank records the deposit when funds are received. At the end of the day, the
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Bank creates a daily electronic Data (Daily Data) of transactions that is transmitted to the
Treasury. The funds may be moved from the Concentration Bank either to the Custodial Bank
account for investment in various portfolios or to the Disbursement accounts to cover payments
issued by the State that are being presented or withdrawn.
Treasury staff monitors the cash position in all of its accounts daily. A cash positioning
worksheet is used to plan for and determine immediate funding requirements involving amounts
needed to cover payments and residual funds available for investment. The cash position is
determined by viewing: 1) payments (current and planned); 2) receipts (unverified cash and
receivables, etc.); 3) agency requests for movement of funds; 4) transactions from the SPIA
application; and 5) Enterprise bank account transaction and balance data. Funds needed to
cover payments are moved first from the Concentration account and then from the Custodial
Bank account if funds are still needed. Any excess funds are transferred to the Custodial Bank
account and invested. The Division of Accounting and Auditing and agencies also monitor the
cash position of bank accounts that they manage and move funds as needed between accounts
or contact Treasury for accounts in which they do not have authority to move funds.
Treasury receives revenue transaction data from the bank (daily or more frequently) which
contains all transactions (e.g., deposits, deposit adjustments, and returned items) and
supporting information. Bank data is loaded, merged, and validated. Transactions are posted to
the appropriate agency account if known; if the agency is not known transactions post to a
suspense account until the agency is identified. All transaction information is processed within
the ARB Process Area. For returned items, a debit memorandum is generated with the returned
item and a work queue created for processing in ARB.
The Custodial Bank account is invested into four types of portfolios: Liquidity, Short-Term,
Intermediate-Term, and Long-Term investments. The Liquidity and Short-Term investment
portfolios are managed by Treasury staff. The Intermediate and Long-Term investment
portfolios are managed by External Managers. Trade information (interest, revenue and losses)
from internal and external trading are transmitted and recorded in the Custodial bank. Trade
information entered into Florida PALM is reconciled with bank data. Investment earnings and
fees are apportioned and allocated to participants based on the average daily invested
balances.
Treasury invests all the funds in the Treasury and maintains a daily investment balance. Of this
balance, agencies will designate funds for investment and the agency daily invested balance is
maintained in the Treasury Management Control subsidiary ledger. In addition, outside entities
invest in the Treasury through SPIA. These daily balances are also maintained in the Treasury
Management Control subsidiary ledger. The undesignated investment balance is allocated to
General Revenue. Monthly, investment income is apportioned to each agency/SPIA participant
based on their average daily investment balance. The remaining investment income is
apportioned to General Revenue.
Payment data generated by P2P (ACHs, warrants and wires) are transmitted to the bank. The
bank processes the ACH and wire payments on the settlement date. The bank compares
presented warrants to the warrant data and only pays matching warrants. Payment information
is transmitted to Florida PALM where it is reconciled. Reconciled payments are cleared and the
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payment information in Florida PALM is updated. Warrant exceptions are handled by Treasury
and ACH returns are sent to the Division of Accounting and Auditing and are addressed by
agencies. For bank-related issues the Treasury works with the bank to resolve. Once the
exception is addressed, the Daily data feed from the bank is updated and the reconciliation and
exception processes are repeated.
Daily, on-demand, and monthly reconciliations are performed on all bank accounts managed by
the Treasury, Accounting and Auditing and the agencies. Detailed transactional reconciliations
occur throughout Florida PALM as transactions are processed (e.g., deposit reconciliation and
verifications, payment reconciliations). Reconciliations are also performed on the overall
account balance level, which uses information from the detailed reconciliations. Any exceptions
are adjusted at the transaction level in Florida PALM or by the bank, if a bank error, until the
accounts are reconciled.
Agencies must request approval of all outside banking services from the Treasury. Treasury is
responsible for setting up authorized bank accounts in Florida PALM. Revolving fund requests
must also be approved by the Division of Accounting and Auditing. Once the revolving fund has
been established, the agency will issue checks directly to payees. Transactions involving the
revolving fund are recorded when the financial events occur. Revolving funds are replenished
by payments issued to the fund through the P2P Process Area. Agencies must reconcile
revolving funds monthly. The Treasury also reconciles the CRA account and invests excess
balances through the SPIA account.
Treasury is also responsible for the Cash Management Improvement Act (CMIA) process. The
expenditures and draws are tracked by Florida PALM for the applicable grants throughout the
year. Clearance patterns are calculated and a report is generated annually for submittal to the
U.S. Treasury.
10.6
Process Area Details
The table below describes each step in the TRM process envisioned functionality. This process
consists of ten subprocesses:
1. Cash Position
2. Revenue Transaction Recording from Bank
3. Investments
4. Payment Reconciliation
5. Reconciliations
6. Outside Banking Services
7. Establish Revolving Funds
8. Operate Revolving Funds
9. Revolving Funds Closing / Balance Changes
10. Cash Management Improvement Act (CMIA)
The Process Step ID refers to the step as depicted in the respective Process Flow diagram.
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The Process Flow diagrams use horizontal swim lanes to depict where activities are likely to be
performed by different entities. Each swim lane is titled with a role that is either agency-based or
enterprise-based and in some cases representative of an external party (e.g., a bank, other
commercial entity or federal or local governmental organization). The swim lane roles may be
different at an agency.
The swim lanes may change from page to page within a single Process Area as more or fewer
roles are required to execute sections of the overall process. In the table below, a list of roles
involved in each section has been inserted where the process steps transition from page to
page and a change occurs.
Process Flow Page 1 of 10: TRM – Cash Position
Swim
Lanes –
Definition
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Enterprise – DFS/A&A: enterprise level role at DFS Division of A&A
Agency – Various Roles: agency level roles managing their cash positions
Process
Step ID
TRM 1.1
Process
Name
SPIA
Participants’
Transactions
Recorded in
SPIA
Application
SPIA
Application
TRM IP 1.2
TRM AE 1.3
TRM IP 1.4
TRM CP
1.5
Page 252 of 306
Description of Process
 Agencies or local governments make
deposits or request liquidations in the
SPIA application
 Funds deposited into the SPIA account
are included in the overall Custodial bank
account for investment purposes
 Transactions in the SPIA application are
transmitted multiple times per day to
Florida PALM
Record SPIA  Accounting entries for SPIA account
Balances
activity are recorded in Florida PALM
Treasury
 Data from all Treasury bank accounts are
Banks’ Data
transmitted to Florida PALM on a daily or
more frequent basis.
 Data (balances and transactions) are
validated and loaded into Florida PALM
Determine
 This represents a Quality Audit for
Cash Position
establishing the Enterprise’s cash position
and Needs by
and monitoring cash inflows and outflows
Account
 Treasury staff monitors the balances in the
Concentration account, Disbursement
accounts, Custodial account, and the
SPIA account multiple times each day
 A cash position is generated by Florida
PALM (on demand) from the bank
transactional and balance information
 Intermittently throughout the day, Treasury
staff reviews payments clearing,
Governing Laws
and Policies
None identified
None identified
 Section 17.61,
F.S.
 Section 17.57
(6), F.S.
 Section 215.94,
F.S.
 Section 17.001,
F.S.
 Section 17.57,
F.S.
 Chapter 69C-3,
F.A.C.
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Process
Step ID
Process
Name
Description of Process


requested wire payments, and requested
agency transfers for agency bank
accounts to determine the funds needed
to cover payments, any additional transfer
needs, and any excess funds that can be
invested
Treasury staff also use scheduled
payments from P2P and receivable and
deposit data from ARB for longer-term
planning for future cash needs
Information to support cash management
decisions is available in Florida PALM via
a cash position dashboard
Treasury staff first move cash from the
Concentration account to the
Disbursement accounts to cover payments
clearing or being withdrawn
The movement is recorded in Florida
PALM
Treasury then determines whether any
funds are still needed to cover payments
and if there is any balance remaining in
the Concentration Account
If funds are still needed in the
Disbursement account, Treasury transfers
funds from the Custodial account to the
Disbursement account
The movement of cash is recorded in
Florida PALM
TRM AE 1.6
Move

Available
Funds from
Concentratio
n Account to

Disbursement
Accounts

TRM AE 1.7
Move Cash

from
Custodial
Bank Account
to

Disbursement
Account
Move Cash to  If excess funds remain in the
Custodial
Concentration Account, Treasury moves
Bank Account
funds from the Concentration account to
the Custodial account to invest (TRM 3.3)
 The movement of cash is recorded in
Florida PALM
Wire Funds
 Treasury staff wire funds from the
from
custodial bank account to the SPIA
Custodial
participants as funds are requested for
Bank Account
liquidation
to
 The movement is recorded in Florida
Participants
PALM
TRM AE 1.8
TRM AE 1.9
Page 253 of 306
Governing Laws
and Policies
 Chapter 17.57,
F.S.
 Chapter 17.61,
F.S.
 Chapter 69C-3,
F.A.C.
 Chapter 17.57,
F.S.
 Chapter 17.61,
F.S.
 Chapter 69C-3,
F.A.C.
 Chapter 69C-3,
F.A.C.
 Section17.57,
F.S.
 Section17.61,
F.S.
None identified
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Process
Step ID
TRM IP
1.10
TRM 1.11
TRM AE
1.12
TRM IP
1.13
TRM IP
1.14
TRM 1.15
TRM 1.16
TRM AE
1.17
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Process
Name
A&A Bank(s)
Data
Description of Process
 Balance and transaction data from A&A
managed bank accounts is received into
Florida PALM
Determine
 For funds and accounts managed by A&A,
Cash Position
A&A reviews planned cash inflows and
and Needs by
outflows to determine if funds need to be
Account
moved between accounts
Move Funds
 A&A moves funds between their accounts
as Needed
based on actual and projected cash needs
Between
 The movement is recorded in Florida
Accounts
PALM
 Information to support cash management
decisions is available in Florida PALM via
a cash position dashboard
Agency
 Agency business systems transmit
Business
revenue and expenditure transaction data
Systems
or summary data to Florida PALM by
account
Agency
 Balance and transaction data from agency
Bank(s) Data
managed bank accounts is received into
Florida PALM
Determine
 For funds and accounts managed by an
Cash Position
agency, the agency reviews planned cash
and Needs by
inflows and outflows to determine if funds
Account
need to be moved between accounts
Notify
 If the agency does not have the authority
Treasury of
to move funds between accounts, the
Cash
agency notifies Treasury of their cash
Movement
movement needs
Needs
 Treasury moves the cash as requested
between accounts
Move Funds
 If the agency has the authority to move
as Needed
funds between bank accounts, the agency
Between
moves funds as needed
Accounts
 The movement is recorded in Florida
PALM
 Information to support cash management
decisions is available in Florida PALM via
a cash position dashboard
Governing Laws
and Policies
None identified
None identified
None identified
None identified
None identified
None identified
None identified
None identified
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Process Flow Page 2 of 10: TRM – Revenue Transaction Recording from Bank
Swim
Lanes –
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Definition
Process
Step ID
TRM IP 2.1
Process
Name
Daily BAI
Data
TRM IP 2.2
Daily BAI
Addenda
Data
Check Return
Data
TRM IP 2.3
TRM IP 2.4
ACH Return
Data
TRM IP 2.5
Credit Card
Return Data
TRM IP 2.6
Foreign Item
Return Data
TRM IP 2.7
Check Image
Data
TRM IP 2.8
RA Return
Data
TRM 2.9
Load and
Merge Data
TRM CP
2.10
Validate Data
Load
TRM AE
2.11
Post to
Appropriate
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Description of Process
 Deposit transaction data from the State
concentration bank account is transmitted
to Florida PALM on a daily or more
frequent basis
 Addenda data (supporting the daily BAI
data) is transmitted to Florida PALM on a
daily or more frequent basis
 Data for check returns is transmitted to
Florida PALM on a daily or more frequent
basis
 Data for ACH returns is transmitted to
Florida PALM on a daily or more frequent
basis
 Data for credit card returns is transmitted
to Florida PALM on a daily or more
frequent basis
 Data for foreign item returns is transmitted
to Florida PALM on a daily or more
frequent basis
 Returned check image data is transmitted
to Florida PALM on a daily or more
frequent basis and is stored in the system
and available for reference by state
agencies as needed
 Data for Reemployment Assistance (RA)
returns is transmitted to Florida PALM on
a daily or more frequent basis
 Bank data from TRM IP 2.1 through TRM
IP 2.8 is loaded into Florida PALM and
merged as applicable (e.g., daily BAI data
merged with daily BAI addenda records)
 This represents automated data validation
and control as bank data loaded into
Florida PALM is validated for
completeness (data elements, record
number totals, etc.)
 If the bank data includes agency
identifiers, the data is posted to the
appropriate agency account if known and
Governing Laws
and Policies
None identified
None identified
None identified
None identified
None identified
None identified
None identified
None identified
 Section 17.57
(6), F.S.
 Section 215.94,
F.S.
 Section 17.57
(6), F.S.
 Section 215.94,
F.S.
 Section 215.31,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM AE
2.12
TRM 2.13
TRM 2.14
TRM 2.15
Process
Name
Agency
Account
Post to
Appropriate
Suspense
Account
Reviewed
and Agency
Identified
Returned
Items and
Debit
Memorandum
Provided to
Agencies
Populate
Return Item
Work Queue
Description of Process
to an agency default account if specific
account unknown
 Deposits and deposit adjustment,
transaction information is sent to ARB for
verification against the agency recorded
information once posted (ARB CP 3.10)
 If the bank data is missing agency
identifiers, the data is posted to a
suspense account
Governing Laws
and Policies
 Section 215.31,
F.S.
 Treasury reviews the transactions posted
to the suspense account and marks the
record with the appropriate agency
information for posting (TRM AE 2.11)
 For returns, a debit memorandum is
generated which provides the agency
further information on the return item
 Section 215.31,
F.S.
 Returned items are routed via work queue
to ARB to match with an existing customer
receivable record or create a new
customer and associated receivable
None identified
 Section 215.34,
F.S.
Process Flow Page 3 of 10: TRM – Investments
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Swim
Custodial Bank: external roles at banks which have bank accounts where
Lanes –
investments are managed
Definition
External Trading Partners: external investment managers
Process
Step ID
TRM 3.1
Page 256 of 306
Process
Name
Investment
Group
Determines
Investment
Allocation
and Notifies
External
Manager of
Their
Description of Process
 The Treasury Investment Group
determines the split between the amount
to be invested by Treasury staff and the
amount to be invested by external
managers
 External managers manage intermediate
term and long term portfolios
 Internal managers manage the liquidity
and short-duration portfolios
Governing Laws
and Policies
 Section 17.57,
F.S.
 Section 17.575,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM AE 3.2
TRM 3.3
Process
Description of Process
Name
Apportionme
nt
Record
 Treasury records trade information based
Portfolio
on the type of portfolios
Allocation
Purchase/Sell  On a daily basis, Treasury invests any
Investment
new cash transferred to the Custodial
Instruments
bank account (TRM AE 1.8) as well
performs routine trading to maximize
investment earnings
Trade
Information
Sent and
Confirmation
Returned
Record Trade
Information
 Internal trade information is sent to
External Traders (via external systems,
email, phone)
 Treasury receives confirmation of trades
from external traders
 Each trade ticket is recorded as trades are
made and confirmed
TRM IP 3.6
Internal
Trade Data
TRM 3.7
Record
Internal
Trade
Information
External
Managers
Execute
Trades
External
Managers’
Trade
Information
Captured
Trade
Transactions
Data
Reconcile
Investment in
Florida PALM
with the
 Florida PALM transmits data of internal
trades to the Custodial Bank in real-time
as trades are made
 The bank records the internal trades in
their system
TRM 3.4
TRM AE 3.5
TRM 3.8
TRM 3.9
TRM IP
3.10
TRM CP
3.11
Page 257 of 306
Governing Laws
and Policies
None identified
 Section 17.57,
F.S.
 Section 17.61,
F.S.
 Chapter 69C-3,
F.A.C.
None identified
 Section 17.001,
F.S.
 Section 17.61,
F.S.
None identified
None identified
 External Managers execute trades and
send those trades to the Custodial Bank
None identified
 The bank records external trades in their
system
None identified
 The Custodial bank transmits internal and
external trade transactions to Florida
PALM in real or near real time
 This represents reconciliation of
investment data in Florida PALM with
trade data from the Custodial Bank and
External Managers by Treasury
 Internal trades are reconciled daily
None identified
 Section 17.001,
F.S.
 Section 17.61 ,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
Process
Name
Custodial
Bank
TRM AE
3.12
Record
External
Trade
Information
TRM 3.13
System
Calculates
Interest,
Revenues
and Losses
Based on
External and
Internal
Trades
Earned
Interest
Calculations
(Interest,
Revenues,
and Losses
Both Accrual
and Cash)
Transaction
Data - SPIA
Application
TRM AE
3.14
TRM IP
3.15
Page 258 of 306
Description of Process
 External trades are reconciled monthly
 Treasury receives transaction data (TRM
IP 3.10) of internal and external trades
which are loaded into Florida PALM
 Treasury receives transaction data (TRM
IP 3.19) of external trades which are
loaded into Florida PALM
 The internal transactions are reconciled
with trade information recorded by
Treasury
 The external trades are reconciled to the
external trade data loaded into Florida
PALM from the Custodial Bank data and
to the data sent directly from the External
Managers
 Florida PALM automatically posts external
trade information based on the Custodial
bank data
 Information is captured at the level
required for the CAFR
 External Managers provide Treasury with
a monthly attestation by affirming
accuracy of trade information (i.e.,
certification)
 Florida PALM calculates interest,
revenues and losses based on internal
and external trade data recorded in Florida
PALM
Governing Laws
and Policies
 Section 17.001,
F.S.
 Section 17.61,
F.S.
None identified
 Interest, revenues and losses are
recorded daily on both an accrual and
cash basis
None identified
 Data on SPIA participant balances is
generated from the SPIA application and
transmitted to Florida PALM for use in
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM 3.16
TRM AE
3.17
Process
Name
Description of Process
System
Apportions
Investment
Earnings and
Fees Based
on ADB

Post
Apportionme
nt



TRM IP
3.18
TRM IP
3.19
Apportionme
nt to SPIA
App
External
Trade
Information
and Interest,
Revenues,
and Losses

calculating the SPIA apportionments for
participants
Florida PALM uses the average daily
balances from investments by agency and
fund and from SPIA participants to
calculate apportionments on a monthly
basis by account/fund
Investment earnings include interest,
realized gains or losses, amortizations,
etc.
The interest, revenue and losses are
apportioned in the Treasury Management
Control subsidiary ledger
The system posts apportionments to SPIA
participants (TRM IP 3.18 and TRM AE
8.20), Trust Funds and GR at the lowest
level. The apportionment for state Funds
is recorded in the Cash Control subsidiary
ledger (CSH 1.5)
Data on apportionments are transmitted
from Florida PALM to the SPIA application
 Data on external trades is transmitted to
Florida PALM on a monthly basis
Governing Laws
and Policies
 Section 17.57,
F.S.
 Section 17.61,
F.S.
 Chapter 69C-3,
F.A.C.
 CM Memo 13
(82-83)
 Section 17.61,
F.S.
 CM Memo 13
(82-83)
None identified
None identified
Process Flow Page 4 of 10: TRM – Payment Reconciliation
Swim
Enterprise – DFS/A&A: enterprise level role at DFS Division of A&A
Lanes –
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Definition
Bank: external roles at banks holding state Disbursement bank accounts
Process
Step ID
TRM IP 4.1
TRM IP 4.2
Page 259 of 306
Process
Name
ACH
Payment
Data
Issue
Payments
and Warrants
Data
Description of Process
 ACH payment data is transmitted from
Florida PALM to the Bank on a daily or
more frequent basis
 Issue data containing all payments (ACH,
warrants, wires), stop payments, and
warrant cancellations is transmitted from
Governing Laws
and Policies
 Section 17.52,
F.S.
 Section 17.52,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
Process
Name
Description of Process
TRM IP 4.3
Wire
Payment
Data

TRM CP
4.4
Process
Payments




TRM IP 4.5
TRM CP
4.6
Pay and
Warrant
Image Data
(BAI)

Payment
Reconciliatio
n




TRM AE 4.7
Clear
Payment

TRM 4.8
Payment Info
Updated

Page 260 of 306
Florida PALM to the Bank on a daily or
more frequent basis
Wire payment data (containing all wire
payments) is transmitted from Florida
PALM to the Bank on a daily or more
frequent basis
This represents the Bank using automated
data validation control to process payment
data sent from Florida PALM (TRM IP 4.1
through TRM IP 4.3) to the Bank
The Bank will process the ACH and wire
payments at the settlement date
The Bank compares warrants being
presented for payment to the Issue data
and only processes matching warrants
Any non-matching warrants or ACH
returns are sent to an exception process
The Bank transmits all processed payment
data (BAI format) including warrant
images to Florida PALM for reconciliation
The images from the Warrant Image data
is stored and linked to the warrant
information
This represents a reconciliation process
where all bank payment data is used in
daily and monthly reconciliation processes
performed by Treasury
The system matches the bank paid data to
the issue data (e.g., payee, amount, stale
dating, pay date)
Florida PALM checks to ensure no
duplicate transactions were paid
If the transactions match, the Treasury
Management Control subsidiary ledger is
updated to reduce the outstanding
payment liability and cash in the
Disbursement bank account
Payment information for cleared
transactions is updated in Florida PALM
and sent to P2P for updating posted
invoice and vendor payment record (P2P
3.11)
Governing Laws
and Policies
 Section 17.52,
F.S.
None identified
None identified
 Section 17.10,
F.S.
 Section 17.555,
F.S.
None identified
 Section 17.10,
F.S.
 Section 17.555,
F.S.
 Section 17.56,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM CP
4.9
Process
Name
Contact Bank
to Correct
Payment
TRM AE
4.10
Record
Suspense
Entry
TRM CP
4.11
Warrant
Exceptions/
ACH Returns
TRM CP
4.12
Warrant
Exceptions
Description of Process
 This represents resolution of reconciliation
exceptions for transactions that do not
match
 If the payment data received from the
bank does not match the original payment
data or if the payment had been cancelled
or stopped, Treasury contacts the bank to
correct the payment
 A Suspense entry is recorded for any nonmatching payments waiting on bank
resolution
 After the payment issue is resolved, the
suspense entry is cleared
 This represents a Bank’s reconciliation
process that records warrant exceptions
and ACH return items
 ACH returns are sent to the A&A Bureau
of Vendor Relations staff in P2P AE 3.12.
A&A works with the agency to resolve with
the vendor
 This represents the reconciliation process
for resolving warrant exceptions
 Treasury staff research any warrant
exceptions and either approve or reject if
warrant determined to be invalid
 If approved, the bank will pay the warrant
(TRM CP 4.4)
 If the warrant is rejected, the process ends
Governing Laws
and Policies
None identified
None identified
None identified
None identified
Process Flow Page 5 of 10: TRM – Reconciliations
Enterprise – DFS: enterprise level role at Division of A&A and Division of
Swim
Treasury
Lanes –
Agency – Various Roles: agency level roles for agencies managing their bank
Definition
accounts
Process
Step ID
TRM IP 5.1
Page 261 of 306
Process
Name
Various
Enterprise
Banks’ Data
Description of Process
 Enterprise Bank transactions are
transmitted to Florida PALM from various
banks daily and on-demand and used for
processing transactions and
reconciliations in Florida PALM
Governing Laws
and Policies
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM CP
5.2
TRM CP
5.3
Process
Name
Bank
Transaction
Detailed Data
Loaded and
Validated
Detailed
Transaction
Processing
and
Reconciliatio
n
TRM CP
5.4
Overall Bank
Balance
Reconciliatio
n
TRM 5.5
Correct
Transaction
TRM 5.6
Notify Bank
to Correct
Transaction
Account
Reconciled
TRM 5.7
Page 262 of 306
Description of Process
 This represents automated data validation
control
 All bank data transmitted to Florida PALM
is loaded and validated
 This represents reconciliation of all bank
data used in daily detailed reconciliation
processes
 The specific reconciliation processes
occur throughout various places in
Process Areas. For example, cash deposit
transaction data is reconciled and
recorded in ARB Flow 1.3 Receipt/Deposit
and payment transaction data is
reconciled and recorded in TRM Flow 10.4
Payment Reconciliation
 This represents all bank data used in daily
overall bank balance reconciliation
processes
 The Treasury Management Control
subsidiary ledger is reconciled to all Bank
accounts and to the Cash Control
subsidiary ledger daily and a final
reconciliation completed monthly
 Treasury personnel will use the bank
information and ledger balance
information recorded in Florida PALM from
the other processes to perform the
Treasury Management Control subsidiary
ledger to Bank Account and Treasury
Management Control subsidiary ledger to
Cash Control subsidiary ledger
reconciliations
 Exceptions are identified and, depending
on the type of exception, established
processes are used to reconcile
 If the exception is related to a Florida
PALM posting, the transaction will be
corrected in the system
 If the exception is related to a bank error
in an Enterprise account, Treasury or A&A
contact the bank for resolution
 Once all exceptions are corrected, the
account is reconciled
Governing Laws
and Policies
None identified
None identified
 Section 17.001,
F.S.
 Section 17.10,
F.S.
 Section 17.555,
F.S.
 Section 215.31,
F.S.
 Section 215.94,
F.S.
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM IP 5.8
Process
Name
Various
Agency
Banks’ Data
TRM CP
5.9
Bank
Transaction
Data Loaded
and Validated
Agency
Business
Systems
TRM IP
5.10
TRM CP
5.11
Transaction
Processing
and
Reconciliatio
n
TRM CP
5.12
Overall Bank
Balance
Reconciliatio
n
TRM 5.13
Correct
Transaction
TRM 5.14
Notify Bank
to Correct
Transaction
Enterprise
Monitoring
TRM CP
5.15
Page 263 of 306
Description of Process
 Bank transactions are transmitted to
Florida PALM from various banks daily
and on-demand and used for
reconciliations
 Transactions are segmented by agency
and account with agencies only having
access to their bank transactions
 This represents automated data validation
control
 All agency bank data is transmitted to
Florida PALM and is loaded and validated
 Detailed transaction data from agency
business systems may be transmitted to
Florida PALM for use in transaction
reconciliation
 This represents reconciliation of agency
transaction data and bank data used in the
agency’s daily detailed reconciliation
processes
 Exceptions are identified and, depending
on the type of exception, established
processes are used to reconcile
 This represents reconciliation of agency
bank data used in overall bank balance
reconciliation processes
 Agency personnel will use the bank
information and account balance
information recorded in Florida PALM
 Exceptions are identified and, depending
on the type of exception, established
processes are used to reconcile
 If the exception is related to an agency
posting, the agency corrects the
transaction
 If the exception is related to a bank error
in the agency’s account, the agency
contacts the bank for resolution
 This represents a Quality Audit where
DFS monitors agencies’ bank
reconciliations
 Treasury and A&A (if needed) will have
access to view all agency reconciliation
activities in Florida PALM to monitor
Governing Laws
and Policies
None identified
None identified
None identified
None identified
None identified
None identified
None identified
 Section 215.94,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM 5.16
Process
Name
Account
Reconciled
Description of Process
agencies’ overall bank balance
reconciliation processes
 Once all exceptions are corrected, the
account is reconciled
Governing Laws
and Policies
None identified
Process Flow Page 6 of 10: TRM – Outside Banking Services
Swim
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Lanes –
Agency – Various Roles: agency level roles for agencies needing outside
Definition
banking services
Process
Step ID
TRM 6.1
Process
Name
Agency
Requests
Outside
Banking
Services
Description of Process
TRM CP
6.2
Treasury
Reviews and
Evaluates the
Request
 This represents an Authorized Treasury
approver who reviews and evaluates the
request for new banking services
TRM 6.3
Notifies
Agency
Set-up Bank
Account in
Florida PALM
 If the request is denied, Treasury notifies
the agency and the process ends
 This represents segregation of duties
between Treasury and the agency for
bank account set up and use of the bank
account, respectively
 If the request is approved and if it is a
request for an outside bank account,
Treasury sets up the account in Florida
PALM
 The agency will not be able to transact
with the account until it is established in
Florida PALM
TRM CP
6.4
Page 264 of 306
 The agency that needs outside banking
services makes a request to Treasury for
approval
 If it is for a revolving fund, it is handled
through the Establish Revolving Funds
Process Flow (TRM 7.1)
Governing Laws
and Policies
 Section 17.29,
F.S.
 Section 17.57,
F.S.
 Chapter 69C-1,
F.A.C.
 Chapter 69C-9,
F.A.C.
 Section 17.29,
F.S.
 Section 17.57,
F.S.
 Section
216.275, F.S.
 Chapter 69C-1
 Chapter 69C-9,
F.A.C.
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM 6.5
Process
Name
Issue
Approval
Letter to
Agency
Description of Process
TRM 6.6
Begin Using
Banking
Services
 The agency can begin using the banking
services
 Treasury issues a letter to the agency
documenting approval of the outside
banking services
Governing Laws
and Policies
 Section
216.275, F.S.
 Chapter 69C-1,
F.A.C.
 Chapter 69C-9,
F.A.C.
None identified
Process Flow Page 7 of 10: TRM – Establish Revolving Funds
Enterprise – DFS/A&A: enterprise level role at DFS Division of A&A
Swim
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Lanes –
Agency – Various Roles: agency level roles at agencies needing to establish a
Definition
revolving fund
Process
Step ID
TRM 7.1
Process
Name
Revolving
Fund
Request
TRM CP 7.2 Review
Revolving
Fund
Request
TRM CP 7.3 Determine
CRA vs. nonCRA Bank
Page 265 of 306
Description of Process
 An agency requests outside banking
services through the Treasury. If these
services are for a revolving fund, A&A
approval is required to establish the
account
 This represents segregation of duties
between the requesting agency and A&A,
as well as Authorized approval by A&A
that the request meets applicable criteria
for establishment
 A&A reviews the request and if they will
approve, sends to the R2R process to be
established in Florida PALM as a new
revolving fund
 Once revolving fund established in Florida
PALM and approval finalized by A&A, the
request moves to Treasury
 This represents Authorized approval by
Treasury and determination of whether a
CRA or non-CRA bank meets agency
needs
 Approved requests are routed to Treasury
where Treasury determines whether a
CRA Bank is available and meets agency
Governing Laws
and Policies
 Section 17.58,
F.S.
 Section
216.271, F.S.
 Chapter 69I-23,
F.A.C.
 Section 216.271,
F.S.
 Chapter 69I-23,
F.A.C.
 Section 17.58,
F.S.
 Section 216.271,
F.S.
 Chapter 69I-23,
F.A.C.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
Process
Name
TRM CP 7.4 Establish
CRA
Participant
Profile/Bank
Account
Description of Process




TRM CP 7.5 Revolving

Fund Account
Established

TRM CP 7.6 Treasury

Approves
non-CRA
Bank Account 
TRM CP 7.7 Set-up Bank
Account in
Florida PALM


TRM 7.8
Establish

non-CRA
Bank Account
TRM AE 7.9
Initial
Establishmen
t (Payment in
P2P)
Page 266 of 306
needs. If not, the agency is permitted to
use a non-CRA Bank (i.e., a qualified
public depository)
This represents Treasury, as the
Authorized approver, configuring the CRA
bank subaccount in Florida PALM
Treasury requests the CRA Bank to
establish a sub account
Treasury enters the subaccount
information in Florida PALM
The agency cannot transact in the account
until it has been established in Florida
PALM
This represents setup of the account
which includes establishing Control Points
such as authorized signatures, transaction
limits, and the need for dual signatures
The CRA Bank sets up the CRA account
on behalf of the State
This represents Authorized Treasury
approval of the request for a non-CRA
bank account
If a non-CRA account is requested,
Treasury reviews to ensure account will be
with a QPD and any associated contracts
and documentation are acceptable
This represents Authorized Treasury
establishment of the non-CRA bank
account
Treasury configures the account in Florida
PALM. The agency cannot transact in the
account until it has been established in
Florida PALM
The agency establishes the non-CRA
account at the bank
 Once the revolving fund account has been
established in Florida PALM, the agency
makes a payment in P2P to fund the initial
deposit and record to the account
Governing Laws
and Policies
 Section 17.58,
F.S.
 Section 216.271,
F.S.
 Section 17.58,
F.S.
None identified
 Section 17.58,
F.S.
 Section 216.271,
F.S.
 Chapter 69I-23,
F.A.C.
 Section 216.271,
F.S.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM 7.10
Process
Description of Process
Name
Funds
 The funds are deposited into the bank
Deposited to
account and are available to the agency
Bank Account
for expenditures (TRM 8.1)
Governing Laws
and Policies
None identified
Process Flow Page 8 of 10: TRM – Operate Revolving Funds
Swim
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Lanes –
Agency – Reconciler: individual performing reconciliation of the revolving fund
Definition
Agency – Revolving Fund Manager: individual managing the revolving fund
Process
Step ID
TRM 8.1
Process
Name
Revolving
Fund
Expenditures
TRM IP 8.2
Agency
Business
Systems
Record
Revolving
Fund Activity
in the
Account
Register
Replenishme
nt Amount
Calculated
TRM 8.3
TRM 8.4
TRM AE 8.5
TRM 8.6
Page 267 of 306
Record
Revolving
Fund
Replenishme
nt (Payment
in P2P)
Funds
Deposited
into Bank
Account
Description of Process
 Once funds are deposited (TRM 7.10 and
TRM 9.10), they are available for
expenditures
 Payments are issued directly from the
revolving fund to payees
 Agency business systems that manage
revolving fund transactions transmit
transaction activity to Florida PALM
 The agency records entries as needed to
reflect revolving fund activities
 As stated above, this information may be
uploaded from agency business systems
Governing Laws
and Policies
 Chapter 69I-23,
F.A.C.
None identified
 Section 216.271,
F.S.
 Chapter 69I-23,
F.A.C.
 The replenishment amount is
automatically calculated and the agency
generates a payment in P2P to obtain
funds to restore the account balance
 The requested amount should include any
bank fees and/or interest earnings to
accurately capture all transactions in the
Florida PALM
 Revolving fund replenishment transactions
are recorded in Florida PALM
 This generates a payment from P2P
 Section 216.271,
F.S.
 Chapter 69I-23,
F.A.C.
 The payment is deposited into the
revolving fund bank account
None identified
 Section 216.271,
F.S.
 Chapter 69I-23,
F.A.C
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM IP 8.7
Process
Name
non-CRA
Bank Data
TRM 8.8
non-CRA
Bank
Statement
TRM CP
8.9
Agency
Reconciliatio
n Process
TRM 8.10
Contact nonCRA Bank to
Resolve
Daily CRA
Bank Data
TRM IP
8.11
TRM CP
8.12
Monthly
Treasury
Reconciliatio
n of CRA
TRM 8.13
Contact CRA
Bank,
Resolve and
Communicate
Resolution
with Agency
Transaction
Correcting
Entry
TRM AE
8.14
TRM AE
8.15
Page 268 of 306
Post
Transactions
from CRA
Description of Process
 If available, electronic data from the nonCRA Bank containing account activity is
transmitted and loaded into Florida PALM
on behalf of the agency
 A paper account statement may be
generated by the non-CRA Bank for use
by the agencies to reconcile non-CRA
bank accounts
 Statements should be scanned into
Florida PALM
 This represents a reconciliation process
performed by the agency
 The Agency Reconciler performs a
reconciliation process to ensure account
activity recorded by the banks is
consistent with agency transactions
 CRA bank activity can be viewed in
Florida PALM on-demand to reconcile
CRA bank accounts
 If the agency finds an exception involving
a non-CRA bank, the agency contacts the
bank to resolve the issue
 The CRA Bank generates and transmits
Daily account activity data to Florida
PALM
 Transactions are by subaccount
 This represents a monthly reconciliation
of the CRA performed by Treasury
 CRA bank activity can be viewed in
Florida PALM on-demand to reconcile
CRA bank accounts
 If there are exceptions that need to be
addressed by the CRA Bank, Treasury
contacts the bank correct the exception
 Treasury communicates resolution to the
agency, if applicable
 If the Treasury finds an internal issue
during their reconciliation process, an
accounting entry may need to be booked
to resolve
 CRA transactions from the CRA bank are
posted to Florida PALM daily at the
subaccount level
Governing Laws
and Policies
None identified
None identified
 Chapter 69I-23,
F.A.C.
None identified
None identified
 Chapter 69I-23,
F.A.C.
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM CP
8.16
TRM 8.17
TRM 8.18
TRM AE
8.19
TRM AE
8.20
TRM IP
8.21
Page 269 of 306
Process
Name
Data into
Florida PALM
Monitor Cash
Position and
Determine
Amounts
Available for
Investment/
Disinvestmen
t
CRA Funds
Invested or
Disinvested
in SPIA
Wire Funds
to/from
SPIA/CRA
CRA
Investment/
Disinvestmen
t
Transactions
Posted to
Florida PALM
System
Apportions
Interest and
Fees to
Agency
Participants
at the Lowest
Level
CRA
Investment
Transactions/
Balances to
Agency
Business
Systems
Description of Process
Governing Laws
and Policies
 This represents an Authorized Treasury
approver determining the amount of funds
in the CRA to invest or disinvest
 Information to support cash management
decisions are available in Florida PALM
via a cash position dashboard
None identified
 Based on the cash position, Treasury
either invests or disinvests
 Investment and disinvestment transactions
are recorded in the SPIA application
 Treasury wires funds between the CRA
account and the SPIA account based on
investment/disinvestment determination
 Transactions are recorded in the Daily
CRA bank data (TRM IP 8.11) on an ongoing basis
 CRA transactions are automatically posted
to Florida PALM
None identified
 Interest and fees are calculated based on
average daily invested fund balances and
apportionments posted to the SPIA
account (TRM IP 3.17)
 Florida PALM further allocates to the CRA
participant account
None identified
 Florida PALM generates and transmits
CRA transaction and account balance
data to agency business systems (as
needed)
None identified
None identified
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process Flow Page 9 of 10: TRM – Revolving Funds Closing / Balance Change
Swim
Enterprise – DFS/A&A: enterprise level role at DFS Division of A&A
Lanes –
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Definition
Agency – Revolving Fund Manager: individual managing the revolving fund
Process
Step ID
TRM 9.1
TRM 9.2
Process
Name
Need to
Change
Account
Balance or
Close
Write Check
from
Revolving
Fund to
Close/Reduc
e Account
Description of Process
 The agency determines a need to change
the revolving fund account balance or
close the account
 If the account is being decreased or
closed, a check is written from the
Revolving Fund and a Deposit to
originating State Fund is created in ARB
 If the account is being closed, the agency
should ensure all transactions have
cleared and perform a final reconciliation
prior to closing the account
 The agency requests approval to increase,
decrease or close the account from A&A
 A copy of the posted invoice and related
deposit must be included for account
decreases or closings
TRM 9.3
Request to
Increase/
Decrease or
Notification to
Close
Account
TRM CP
9.4
Review
Revolving
Fund
Request
 This represents an Authorized A&A
approver reviewing the request to increase
/decrease or close a revolving fund
account
 The supporting posted invoice and deposit
is verified for account decreases or
closings
TRM 9.5
Notify Agency
 A&A notifies the agency if the request is
not approved and the process ends
Page 270 of 306
Governing Laws
and Policies
 Section
216.271, F.S.
 Chapter 69I-23,
F.A.C.
 Section
216.271, F.S.
 Section 69I-23,
F.A.C.
 Section 17.14,
F.S.
 Section 17.29,
F.S.
 Section
216.271, F.S.
 Chapter 69I-23,
F.A.C.
 Section 17.14,
F.S.
 Section 17.29,
F.S.
 Section
216.271, F.S.
 Chapter 69I-23,
F.A.C.
 Section 17.14,
F.S.
 Section 17.29,
F.S.
 Section
216.271, F.S.
 Chapter 69I-23,
F.A.C.
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM 9.6
Process
Name
Send
Approval
Letter to
Agency
Description of Process
TRM 9.7
Send
Approval
Letter to
Agency
 If the request is approved by A&A and it is
for an account increase, A&A sends an
approval letter to the agency
TRM 9.8
Send Copy of
Approval
Letter to
Treasury
Record
Increased
Balance
(Payment in
P2P)
Funds
Deposited
into Bank
Account
Close
Account in
Florida PALM
 In either case of approval (TRM 9.6 and
TRM 9.7), A&A sends a copy of the
approval letter to Treasury
TRM AE 9.9
TRM 9.10
TRM 9.11
 If the request is approved by A&A and if
the request is for a decrease or close
action, A&A notifies the agency
Governing Laws
and Policies
 Section 17.14,
F.S.
 Section 17.29,
F.S.
 Section
216.271, F.S.
 Chapter 69I-23,
F.A.C.
 Section 17.14,
F.S.
 Section 17.29,
F.S.
 Section
216.271, F.S.
 Chapter 69I-23,
F.A.C.
None identified
 If the account is being increased, the
agency creates a payment in P2P and
records the increased balance in Florida
PALM
 Section
216.271, F.S.
 Chapter 69I-23,
F.A.C.
 A payment is generated in P2P and funds
are deposited into the revolving account
 The agency can begin expending the
funds (TRM 8.1)
 If the account is being closed and it is a
CRA account, Treasury closes the CRA
subaccount in Florida PALM and at the
CRA bank
 If the account being closed is a non-CRA,
Treasury closes the account in Florida
PALM
None identified
None identified
Process Flow Page 10 of 10: TRM – CMIA
Enterprise – DFS/Treasury: enterprise level role at DFS Division of Treasury
Swim
Enterprise – DFS/A&A: enterprise level role at DFS Division of A&A
Lanes –
Agency – Various Roles: agency level roles at agencies with grants subject to
Definition
CMIA
Page 271 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
TRM IP
10.1
Process
Name
AG Audited
SEFA Data
TRM 10.2
Calculate Top
90% of Grant
Programs
TRM 10.3
Grant
Expenditures
Occurring in
P2P
TRM IP
10.4
External
CMIA
Related Data
TRM 10.5
Federal Draw
(ARB)
TRM 10.6
Clearance
Pattern
Calculated by
Grant
TRM 10.7
Annual CMIA
Report
Generated by
CFDA and
Component
TRM CP
10.8
Agency
Reviews
Report for
Their Grants
Page 272 of 306
Description of Process
 The Auditor General’s Office sends Florida
PALM data for the audited Schedule of
Expenditures of Federal Awards (SEFA)
 The AG data is used to identify the grants
that make up the top 90% of grant
expenditures based on audited SEFA
 Grants meeting the selection criteria are
identified in the grants setup and
maintenance (GAC )
 The agency makes grant expenditures in
P2P
 These transactions are recorded with the
associated grant ID which identifies it as a
CMIA applicable grant
 If agency grant expenditures are not in
Florida PALM, grant expenditure
transactions (coded with the grant ID) are
transmitted from agency business systems
to Florida PALM
 The agency makes their federal draw in
ARB
 The draw is based on anticipated or actual
expenditure payments depending on the
reimbursement terms of the grant. Any
refunds are netted from the draw
 The draw should not be made more than
three days before the payment date
 Florida PALM calculates the clearance
pattern for each grant. The clearance
pattern is the difference between the cash
received date and the payment clear date
 A 3-month average is calculated annually
to establish the clearance pattern
 Florida PALM generates a report in
accordance with the CMIA by agency,
CFDA and Component (i.e. direct, admin,
salary)
 The agency receives the report from
Treasury and reviews their grants for
accuracy and provides concurrence
 This represents approval of the report by
the agency’s authorized grants manager
Governing Laws
and Policies
None identified
 Federal Cash
Management
Improvement
Act
 Section 215.94,
F.S.
None identified
None identified
None identified
 Federal Cash
Management
Improvement
Act
 Section 215.94,
F.S.
 Federal Cash
Management
Improvement
Act
 Section 215.94,
F.S.
 Federal Cash
Management
Improvement
Act
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Process
Step ID
Process
Name
Description of Process
TRM 10.9
Final Report
Entered and
Original
Signed and
Mailed
 Treasury generates the final report and
enters the amounts in the U.S. Treasury
system
 The original report is signed and mailed
(by Treasury) to the U.S. Treasury
TRM 10.10
Voucher
Created for
CMIA
Payment
Claim
Submitted
Through ARB
 If, based on the submitted report, the
State owes the federal government
interest under CMIA, a CMIA payment is
generated in P2P by A&A
 If, based on the submitted report, the
federal government owes the State
interest under CMIA, a grant draw is made
in ARB by A&A
TRM 10.11
10.7
Governing Laws
and Policies
 Section 215.94,
F.S.
 Federal Cash
Management
Improvement
Act
 Section 215.94,
F.S.
None identified
None identified
Integration
Integration
ID
TRM IP 1.2
FFMIS or Key System
Integration Description
Bank Systems
TRM IP 1.4
Bank Systems
TRM IP 1.10
Bank Systems
TRM IP 1.13
Agency Business
Systems
TRM IP 1.14
Agency Business
Systems
TRM IP 2.1
Bank Systems
TRM IP 2.2
Bank Systems
 Receive Transaction Data from SPIA Application
 Frequency would be periodic triggered by SPIA
data updates
 Receive Treasury Banks’ Data
 Frequency would be periodic triggered by treasury
updates
 Receive Transaction Data from A&A Banks
 Frequency would be periodic triggered by A&A
updates
 Receive Agency Transactions from Agency
Business Systems
 Frequency would be periodic (daily) triggered by
Agency Business System data updates
 Receive Data from Agency Banks
 Frequency would be periodic (daily) triggered by
bank data updates
 Receive Daily (BAI) Data from Bank
 Frequency would be periodic (daily) triggered by
bank data updates
 Receive Daily BAI Addenda Data from Bank
 Frequency would be periodic (daily) triggered by
bank data updates
Page 273 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Integration
ID
TRM IP 2.3
FFMIS or Key System
Integration Description
Bank Systems
TRM IP 2.4
Bank Systems
TRM IP 2.5
Bank Systems
TRM IP 2.6
Bank Systems
TRM IP 2.7
Bank Systems
TRM IP 2.8
Bank Systems
TRM IP 3.6
Custodial Bank System
TRM IP 3.10
Custodial Bank System
TRM IP 3.15
Bank Systems
TRM IP 3.18
Bank Systems
TRM IP 3.19
External Investment
Brokerage Systems
TRM IP 4.1
Bank Systems
TRM IP 4.2
Bank Systems
TRM IP 4.3
Bank Systems
TRM IP 4.5
Bank Systems
TRM IP 5.1
Bank Systems
 Receive Check Return Data from Bank
 Frequency would be periodic (daily, could be more
frequent)
 Receive ACH Return Data from Bank
 Frequency would be periodic (daily) triggered by
bank data updates
 Receive Credit Card Return Data from Bank
 Frequency would be periodic (daily/monthly)
triggered by bank data updates
 Receive Foreign Item Return Data from Bank
 Frequency would be periodic (daily/monthly)
triggered by bank data updates
 Receive Returned Check Image Data from Bank
 Frequency would be periodic (daily/monthly)
triggered by bank data updates
 Receive Reemployment Assistance Return Data
from Bank
 Frequency would be periodic (daily/monthly)
triggered by bank data updates
 Transmit Internal Trades Data to Custodial Bank
 Frequency would be periodic (daily) and on demand
 Receive Internal and External Trade Transactions
from Custodial Bank
 Frequency would be periodic (daily) and on demand
 Receive SPIA account balance information from
SPIA Application
 Frequency would be periodic and on demand
 Transmit Apportionment Data to SPIA Application
 Frequency would be periodic
 Receive Trade Data from External Trading Partners
including amounts for interest, revenues and losses
 Frequency would be periodic (daily) and on demand
 Transmit ACH Payment Data to Bank
 Frequency would be periodic (daily) and on demand
 Transmit Issue Payments and Warrants Data to
Bank
 Frequency would be periodic (daily) and on demand
 Transmit Wire Payment Data to Bank
 Frequency would be periodic (daily) and on demand
 Receive Pay and Warrant Image Data from Bank
 Frequency would be periodic (daily) and on demand
 Receive Data from Enterprise Banks
 Frequency would be periodic (daily)
Page 274 of 306
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Integration
ID
TRM IP 5.8
TRM IP 5.10
FFMIS or Key System
Integration Description
Agency Business
Systems
Agency Business
Systems
 Receive Various Agency Banks’ Data
 Frequency would be periodic (daily)
 Receive Transactions from Agency Business
Systems
 Frequency would be periodic (daily)
 Receive Revolving Fund Transactions from Agency
Business Systems
 Frequency would be periodic (daily)
 Receive Data from Non-CRA Banks
 Frequency would be periodic (daily)
 Receive Data from CRA Bank
 Frequency would be periodic (daily)
 Transmit CRA Investment Transactions/Balances to
Agency Business Systems
 Frequency would be on demand
 Receive Audited SEFA Data from the Auditor
General
 Frequency would be periodic (daily)
 Receive External CMIA Data from Agency Business
Systems
 Frequency would be periodic (daily)
TRM IP 8.2
Agency Business
Systems
TRM IP 8.7
Non-CRA Bank
Systems
CRA Bank Systems
TRM IP 8.11
TRM IP 8.21
Agency Business
Systems
TRM IP 10.1
Federal SEFA
Management System
TRM IP 10.4
Agency Business
Systems
10.8
Control Points
Control Pt.
ID
TRM CP 1.5
TRM CP 2.10
TRM CP 3.11
TRM CP 4.4
TRM CP 4.6
TRM CP 4.9
TRM CP 4.11
TRM CP 4.12
TRM CP 5.2
TRM CP 5.3
TRM CP 5.4
TRM CP 5.9
TRM CP 5.11
TRM CP 5.12
TRM CP 5.15
Page 275 of 306
Control Point Description















Determine Cash Position and Needs by Account
Validate Data Load
Reconcile Investment in Florida PALM with the Custodial Bank
Process Payments
Payment Reconciliation
Contact Bank to Correct Payment
Warrant Exceptions/ACH Returns
Warrant Exceptions
Bank Transaction Detailed Data Loaded and Validated
Detailed Transaction Processing and Reconciliation
Overall Bank Balance Reconciliation
Bank Transaction Data Loaded and Validated
Transaction Processing and Reconciliation
Overall Bank Balance Reconciliation
Enterprise Monitoring
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Control Pt.
ID
TRM CP 6.2
TRM CP 6.4
TRM CP 7.2
TRM CP 7.3
TRM CP 7.4
TRM CP 7.5
TRM CP 7.6
TRM CP 7.7
TRM CP 8.9
TRM CP 8.12
TRM CP 8.16
TRM CP 9.4
TRM CP 10.8
10.9
Control Point Description











Treasury Reviews and Evaluates the Request
Set-up Bank Account in Florida PALM
Review Revolving Fund Request
Determine CRA vs. non-CRA Bank
Establish CRA Participant
Revolving Fund Account Established
Treasury Approves non-CRA Bank Account
Set-up Bank Account in Florida PALM
Agency Reconciliation Process
Monthly Treasury Reconciliation of CRA
Monitor Cash Position and Determine Amounts Available for
Investment/Disinvestment
 Review Revolving Fund Request
 Agency Reviews Report for Their Grants
Reporting
Report
No.
Description
TRM R 1
Cash Position
Worksheet
TRM R 2
Ledger
Exception/
Balance Report
Reconciliation
Exceptions,
Unreconciled
Items and
Reconciled
Items
Debit
Memorandum
TRM R 3
TRM R 4
TRM R 5
Returns by
Type
TRM R 6
Inventory
Report
Page 276 of 306
Frequency
and
Triggering
Event
Periodic,
On
Demand
Periodic,
On
Demand
Periodic,
On
Demand
Audience(s)
Classification Governing
Laws and
Policies
Treasury Staff,
A&A Staff,
Agency Staff
Treasury Staff
Operational
None identified
Operational
None identified
Agency Staff
Treasury staff
Operational
None identified
On
Demand,
Periodic
On
Demand,
Periodic
Periodic,
On
Demand
Agency Staff
Treasury Staff
Operational
 Section
215.34, F.S.
Agency Staff
Treasury Staff
Operational
None identified
Treasury Staff
Operational
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Report
No.
TRM R 7
TRM R 8
TRM R 9
TRM R 10
TRM R 11
TRM R 12
TRM R 13
TRM R 14
TRM R 15
TRM R 16
TRM R 17
TRM R 18
Page 277 of 306
Description
Frequency
and
Triggering
Event
Trades Report
Periodic,
On
Demand
Balance Sheet
Periodic,
Report
On
Demand
General Journal Periodic,
Entries Report
On
Demand
Commercial
Periodic,
Paper
On
Compliance
Demand
Reports
Reconciliation
Periodic,
Report of
On
Trades Entered Demand
but not Settled
External
Monthly
Manager
Certification
Investment
Periodic,
Maturity and
On
Accrual Reports Demand
(Monthly and
life-to-date)
Cash
Periodic,
Movement
On
Report (income, Demand
accrued
interest, etc.)
CAFR
Annually,
Investments
On
Schedules
Demand
Apportionment
Periodic,
Report
On
Demand
Investment
On
Monitoring
Demand,
Report by
Periodic
Agency and
Fund
Payments
On
Issued
Demand,
Audience(s)
Classification Governing
Laws and
Policies
Treasury Staff
Operational
None identified
Treasury Staff
Operational
None identified
Treasury staff
Operational
None identified
Treasury Staff
Operational
None identified
Treasury Staff
Operational
None identified
Treasury Staff
Operational
None identified
Treasury Staff
Operational
None identified
Treasury Staff
Operational
None identified
Treasury Staff
A&A Staff
Operational
Management
None identified
Treasury Staff
Operational
None identified
Treasury
Agency Staff
Operational
None identified
Agency Staff
A&A Staff
Operational
None identified
11/25/2015
Department of Financial Services
BPS13: Level 2 Standardized Business
Process Models – Version 1.0
Treasury Management
Report
No.
Description
TRM R 19
Payment Stop,
Cancellation,
Deletion
Reports
Outstanding
Payments
TRM R 20
TRM R 21
Paid Items
TRM R 22
Payment
Exception
Reports
Quarterly
Report for
Clearing and
Revolving
Accounts
TRM R 23
Frequency
and
Triggering
Event
Periodic
On
Demand,
Periodic
Audience(s)
On
Demand,
Periodic
On
Demand,
Periodic
On
Demand,
Periodic
Quarterly
Treasury Staff
Agency Staff
A&A Staff
Treasury Staff
Classification Governing
Laws and
Policies
Operational
None identified
Agency Staff
A&A Staff
Treasury Staff
Agency Staff
A&A Staff
Treasury Staff
Agency Staff
A&A Staff
Treasury Staff
Treasury
A&A Staff
Agency Staff
Operational
None identified
Operational
None identified
Operational
None identified
Management
 Section
17.58(4), F.S.
 Chapter 69C1.005, F.A.C.
TRM R 24
Annual Report
of Outside
Banking
Service
Contracts
By July
15th
Treasury
Management
 Chapter 69C9.005, F.A.C.
TRM R 25
Annual
Qualified Public
Depository
Report
Revolving Fund
Account Listing
Annual
Agency Staff
Treasury Staff
Management
 Section
280.16, F.S.
On
Demand
Operational
None identified
TRM R 27
Quarterly
Revolving
Account Report
Periodic
Treasury Staff
A&A Staff
Agency Staff
Agency Staff
Treasury Staff
EOG
Management
TRM R 28
Revolving Fund
Balance Report
(Florida PALM
Ledger
Balance)
On
Demand
Treasury Staff
A&A Staff
Agency Staff
Operational
 Section 17.58,
F.S.
 Chapter 69C1.005
None identified
TRM R 26
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Report
No.
Description
TRM R 29
CRA Bank
Activity Reports
used for
Reconciliation
CRA Daily
Bank Data
Error Report
Closed Account
Report
TRM R 30
TRM R 31
TRM R 32
TRM R 33
CSH R 2
Frequency Audience(s)
and
Triggering
Event
Periodic,
Agency Staff
On
Treasury Staff
Demand
Classification Governing
Laws and
Policies
Operational
None identified
Daily
Treasury Staff
Operational
None identified
On
Demand
Treasury Staff
A&A Staff
Agency Staff
Treasury Staff
Agency Staff
Treasury Staff
Agency Staff
Federal
Government
Operational
None identified
Operational
None identified
Management
 Federal Cash
Management
Improvement
Act
 Section
215.94, F.S.
 Section 17.54,
F.S.
Draft Annual
CMIA Report
Final Annual
CMIA Report
Annually
Report of
Transactions
including Fund
Receipts and
Payments
Annually
as soon
after 7/1 as
practical
Annually
Governor,
Management
President of the
Senate,
Speaker of the
House of
Representatives
10.10 Accounting Events
Accounting Event
ID
TRM AE 1.3
TRM AE 1.6
TRM AE 1.7
TRM AE 1.8
TRM AE 1.9
TRM AE 1.12
TRM AE 1.17
TRM AE 2.11
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Description
 Record SPIA Balances
 Move Available Funds from Concentration Account to Disbursement
Accounts to Cover Needed Payments
 Move Cash from Custodial Bank Account to Disbursement Account
 Move Cash from Concentration Account to Custodial Bank Account
for investment
 Wire Funds from Custodial Bank Account to SPIA Participants for
Liquidations
 Move Funds as Needed between A&A Accounts
 Move Funds as Needed between Agency Accounts
 Post to Appropriate Agency Account (Deposit, Deposit Adjustment,
Return)
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Accounting Event
ID
TRM AE 2.12
TRM AE 3.2
TRM AE 3.5
TRM AE 3.12
TRM AE 3.14
TRM AE 3.17
TRM AE 4.7
TRM AE 4.10
TRM AE 7.9
TRM AE 8.5
TRM AE 8.14
TRM AE 8.15
TRM AE 8.19
TRM AE 8.20
TRM AE 9.9
Description
 Post Unidentified Revenue Transactions to Appropriate Suspense
Account
 Record Investment Portfolio Allocation
 Record Internal Trade Information (Purchases, Sale, Maturity)
 Record External Trade Information
 Post Earned Interest Calculations
 Post Apportionment (State Funds, SPIA, CRA)
 Clear Outstanding Payment Record
 Record Suspense Entry for non-matching payments
 Initial Establishment of Revolving Fund
 Record Revolving Fund Replenishment
 Revolving Fund Transaction Correcting Entry
 Post Transactions for CRA Data
 Post CRA Investment/Disinvestment Transactions
 System Apportions Interest and Fees to Agency Participants at
Lowest Level
 Record Increased Revolving Fund Balance (Payment in P2P)
10.11 Key Performance Indicators/Measure
Measure
Relevance
Portfolio Interest Earnings
Performance
Accurate cash forecasting
can lead to better investment
decisions
Grant Draw/Payment
Clearance Performance
How timely are draws to
payments to minimize
interest owed to Federal
government
Timely recording of Revolving
Fund expenditures
Capture expenditure
information more timely and
ensure at the authorized
balance measured against
policy requirements
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Data Elements Needed to
Generate Measure
Return on investment per
dollar invested, Trends for the
return on investments annual
by month compared to
previous years
Average number of days
between receipt of funds and
Payment clear date, Number
of draws made greater than
three days prior to payment
date, Amount of interest paid
to Feds/total amount of
draws, Trends for the three
measures identified above by
month and annually
Date of transaction compared
to date of accounting entry
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Measure
Relevance
Timely reimbursement of
Revolving Funds
Capture reimbursement
information measured
against policy requirements
Helps to identify problem
areas, Process performance
Number of outstanding bank
reconciling items
Frequency of bank
reconciling exceptions
Effectiveness of electronic
postings, Effectiveness of
initial transaction entry
Number of outstanding bank
reconciling items older than
one week
Trends identify ability to
reconcile bank items in a
reasonable amount of time
Number of bank accounts
Management of bank
accounts and Leveraging
existing bank accounts
Number of banking
relationships
Use of non-Treasury
contracted banks should be
minimized
Data Elements Needed to
Generate Measure
Date of reimbursement
transaction vs. date of
expenditure
Number of exceptions for
each (named) bank
reconciliation processes,
Trends for reconciliation
measures identified above by
month and annually
Amount of time to resolve
exception for each (named)
bank reconciliation process,
Trends for resolution of
exceptions by month and
annually
Number of unreconciled bank
items with elapsed time
greater than one week,
Number of unreconciled bank
items with elapsed time
greater than one month,
Trends for measures
identified above by month
and annually
Number of bank accounts
opened and closed during the
month, Number of bank
accounts opened and closed
during the year, Net change
in number of bank accounts
for the year, Trends for bank
account measures identified
annually
Number of banking
relationships at the beginning
and end of year, Year-overyear trends for number of
banking relationships
10.12 Future Enhancements
 Revolving Fund functionality incorporated into the accounting system
 Trading incorporated into the accounting system
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10.13 Standard Business Process Flows
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Definitions
4. Definitions
A
Accounts Receivable – money that a customer legally owes and there is a reasonable
expectation of collection
Agency Business System – a system, database, or other source of data wholly owned and
operated by a state agency
Agency Transfer – a transfer authorized by the head of each department or the Chief Justice of
the Supreme Court of the originally approved budget between different categories within a
budget entity and identical funding sources or between different budget entities within the same
categories and identical funding sources; transfers are limited to 5% or 250,000, whichever is
greater, of the original approved budget
Aging – technique for evaluating the composition of accounts receivable by grouping according
to length of time the accounts have been outstanding
Allotments – the breakdown of an appropriation for planning and management purposes
Annual Report – a report that is produced once a year for varying user needs, such as for
statutory reporting requirements or federal reporting requirements
Appropriation Category – lowest level of funding in the General Appropriations Act,
representing a major expenditure classification
Appropriations – the legal authorization to make expenditures for specific purposes within the
timeframes and amounts authorized by law
Approved Budget (Budget) – the approved plan of operation consistent with the General
Appropriations Act and other substantive legislation or appropriations approved through the
interim budget amendment process. Includes total appropriation from the GAA, and
supplemental appropriations, and any additional appropriations, less any vetoes, reserves, or
other adjustments
Asset – real, tangible, or intangible personal property having a useful life extending beyond one
year
Automated Clearing House (ACH) – an electronic funds transfer system
B
Back of the Bill Appropriation – General Appropriation Act bill sections greater than seven,,
which establish the intent of other budgetary actions (for example, additional appropriations or
re-appropriation of prior year budget)
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Biweekly/Monthly Payrolls – these payrolls have been established primarily for the purpose of
paying regular wages
Budget Amendment – legal means by which an adopted budget can be modified
Budget Amendment Processing System (BAPS) – an application that manages the budget
amendment process for the State and is maintained by the Executive Office of the Governor
Budget Entity – a unit or function which reflects the organization to which funds are specifically
appropriated in the GAA. A budget entity can be a department, division, program or service
Business Intelligence (BI) – an umbrella term that includes the applications, infrastructure,
tools, and best practices that enable access to and analysis of information to improve and
optimize decisions and performance
C
Capital Improvement Program (CIP) Plan– an agency’s five-year plan for facility needs which
identifies the expenditures necessary for new facilities, adequate maintenance and repair of
existing capital assets, facility leases, and grants to local governments and non-state entities
Capitalized Asset – real, tangible, or intangible personal property that has a cost equal to or
greater than the established capitalization threshold and has a useful life extending beyond one
year
Carry Forward – budget for payables and encumbrances, and certain expenditure refund
receivables that are carried over from the end of one fiscal year to the beginning of the next
fiscal year. Carry Forward expenditures are recognized in the fiscal year they occur and not in
the fiscal year used
Cash Accounting Basis – an accounting method that recognizes revenues when cash is
received and expenses when cash is paid out
Cash Management Improvement Act (CMIA) – the Federal Cash Management Improvement
Act of 1990 provides general rules and procedures for the efficient transfer of federal financial
assistance between the federal government and states
Catalog of Federal Domestic Assistance (CFDA) – a government-wide directory of Federal
programs, projects, services, and activities that provide assistance or benefits to the American
public
Catalog of Federal Domestic Assistance (CFDA) Number – the five digit number assigned to
a Federal program in the CFDA
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Catalog of State Financial Assistance (CSFA) - a directory of state projects that provide
financial assistance to non-state entities
Catalog of State Financial Assistance (CSFA) Number- the five digit number assigned to a
state project in the CSFA
Category – a dual purpose code that either sub-defines appropriations or defines a revenue
source
Certified Forward – the balance of any appropriation for fixed capital outlay which is not
disbursed but is expended, contracted, or committed to be expended prior to February 1 of the
second fiscal year or the third fiscal year if it is for an educational facility or for a construction
project of a state university. Agencies have to certify the remaining balances at the end of each
fiscal year, after the February 1st certification.
Chief Financial Officer (CFO) – as provided in section 4(c), Article IV of the State Constitution,
the CFO is the chief fiscal officer of the State and is responsible for settling and approving
accounts against the State and keeping all State Funds and securities. The CFO serves as the
department head of the Department of Financial Services (DFS)
Clearing Bank – a bank used by agencies to deposit cash where there is not a contracted
Treasury depository bank nearby
Collection Agency – an agency contracted by the State to pursue recovery of funds due to the
State accounts which have been deemed delinquent
Commodity Codes – standard classification codes for products and services used to detail
where money is spent
Component Unit – legally separate organization for which the elected officials of the State are
financially accountable (e.g., state universities, colleges, and water management districts) and
for which the nature and significance of their relationship with the primary government is such
that exclusion of these organizations from the primary government's financial statements would
be misleading
Comprehensive Annual Financial Report (CAFR) – an annually audited report that presents
the financial condition of the State at fiscal year-end and the results of operations during the
fiscal year, as well as other financial information
Concentration Account – a depository account used by the Treasury to deposit cash received
by the State. The Concentration Account has sub-accounts with unique account identifiers to
track balances by agency and location
Consolidated Revolving Account (CRA) – a single bank account managed by the Treasury
with sub-accounts for individual agencies that is used by the agencies as a revolving fund to
make direct payments and is replenished with General Revenue or a Trust Fund
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Construction Work in Progress (CWIP) – the construction activity status and accumulation of
costs of buildings and other structures, infrastructure, additions, alterations, reconstruction, and
installation prior to putting the asset into service
Continuing Appropriation (Unique Carry Forward Appropriation Authority Category
13XXXX) – an appropriation automatically renewed based on existing legal authority, period
after period, until altered, expires after a specified time period as defined in law or revoked by
the Legislature through further legislative action
Contract – a written agreement or purchase order issued for the purchase of goods or services
or a written agreement for state or federal financial assistance
Control – the process of ensuring amounts do not exceed authorized budget limits and the
availability of cash for financial transactions
Control Subsidiary Ledgers – provides for the maintenance and monitoring of appropriations,
cash inflows and outflows, and deposits and investments utilizing the Budget, Cash and
Treasury Management Control subsidiary ledgers respectively
Cost Allocations – the process of assigning a cost, or a group of costs, to one or more cost
objectives, in reasonable proportion to the benefit provided or other equitable relationship.
An amount or portion of a resource assigned to a particular recipient, which will include expense
allocations, revenue allocations, indirect allocations for grants, and miscellaneous General
Ledger allocations (service fees)
Criminal Justice Incentive Program (CJIP) Payroll – this payroll is used to pay members of
the Law Enforcement field monthly supplemental salary payments to reward educational and
other career development activities that go beyond minimum position requirements (F.S.
943.22)
Custodial Account – an account with a financial institution used by the Treasury to invest
excess cash
Custodian – any elected or appointed State officer, board, commission or authority, or any
entity or agency entitled to lawful custody of property owned by the State
Custodian’s Delegate – a person acting under the supervision of the custodian to whom the
custody of the property has been delegated by the custodian
Customer – an individual or entity that conducts business and/or financial transactions with the
State of Florida or otherwise is obligated to pay funds or incurs debt to the State
D
Deferred Retirement Option Program – a State of Florida program that provides employees
with alternative method for payment of retirement benefits for a specified and limited period, if
an employee is an eligible Florida Retirement System (FRS) Pension Plan member
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Delinquent Accounts Receivable – an account or claim due an agency which remains unpaid
on the day after the date upon which the account or claim was due and payable
Department of Financial Services (DFS) – the state agency that oversees the fiscal functions
of the State of Florida
Depreciation – the systematic and rational allocation of the acquisition cost of a capitalized
asset over the expected useful life of the asset
Disbursement Account – an account at a financial institution used by the Treasury to fund
disbursements (warrants and EFTs) issued by the State and presented for payment
Division of Accounting and Auditing (A&A) – the division within DFS that serves as the
functional owner of the State’s accounting system and which establishes, recommends and
enforces fiscal policy for the State. It consists of the Bureaus of Financial Reporting, Auditing,
State Payrolls, Unclaimed Property, and Vendor Relations and the Office of Fiscal Integrity
Division of Treasury (Treasury) – the division within DFS that performs cash management and
investing activities, collateral management, and a program of public employee deferred
compensation for the State. It consists of the Bureaus of Funds Management, Collateral
Management, and Deferred Compensation
E
Electronic Funds Transfer (EFT) – electronic payments transmitted between financial
institutions (e.g., ACHs, wires)
Employee Portal - provides state employees the ability to make inquiries into their payroll
information. This includes earnings statements, W-4 information, W-2 forms, reimbursements
(e.g., travel and flexible benefits), and verification of eligibility for tuition waiver
Encumbrance – an amount of budget committed for the payment of goods and/or services
Enterprise – refers to designated state entities (DMS, EOG, DFS) which comprise the State’s
core functions to provide all state agencies with fiscal, management, and accounting support
Enterprise Performance Management (EPM) - the process of monitoring performance across
the enterprise with the goal of improving business performance. An EPM system integrates and
analyzes data from many sources including, but not limited to, e-commerce systems, front-office
and back-office applications, data warehouses and external data sources. Advanced EPM
systems can support many performance methodologies such as the balanced scorecard
External Manager – a company hired to manage investment portfolios on behalf of the
Treasury
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F
Facilities and Administrative (F&A) Costs – shared service costs incurred by the agency that
are not directly charged to a specific grant or project; examples: administrative/executive
services, utility costs, physical plant costs
Fiscal Year (FY) – any consecutive twelve-month period of time when an organization’s annual
financial records commence and conclude. The FY for the State of Florida begins on July 1 and
ends the following June 30
Fixed Capital Outlay (FCO) – the appropriation category used to fund real property (land,
buildings) including additions, replacements, major repairs, and renovations to real property
Florida Accountability Contracts Tracking System (FACTS) – provides a means to track
state contracts by agency and gives the public access to contract information
Florida Accounting and Information Resource (FLAIR) – a double entry, computer-based,
General Ledger accounting subsystem, which is utilized to perform the State’s accounting and
financial management functions.
Florida Financial Management Information System (FFMIS) – A statutorily defined collection
of information systems providing fiscal, management, and accounting support for state decision
makers. It provides a means of coordinating fiscal management information and information that
supports state planning, policy development, management, evaluation, and performance
monitoring. FFMIS is the primary information resource that provides accountability for public
funds, resources, and activities. FFMIS is described in Sections 215.90 – 215.96, F.S. as the
following:
 Planning and Budgeting Subsystem (Legislative Appropriation
Subsystem/Planning and Budgeting Subsystem or LAS/PBS), functional owner is
Executive Office of Governor
 Florida Accounting Information Resource Subsystem (FLAIR), functional owner is
CFO / DFS
 Cash Management Subsystem (CMS), functional owner is CFO/DFS
 Purchasing Subsystem (MyFloridaMarketPlace or MFMP), functional owner is
Department of Management Services
 Personnel Information Subsystem (People First), functional owner is Department
of Management Services
Full Accrual Accounting Basis – accounting method that measures the performance and
position of an entity by recognizing revenues when earned and expenses when incurred
Fund(s) – used by governmental units to control, monitor, and report on specific resources
allocated/budgeted for a specific purpose; or used to denote cash or money
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G
General Appropriations Act (GAA) – the legislation passed each year which authorizes the
budget given to each agency for stated purposes in the performance of functions authorized by
law
General Ledger (GL) – a master set of accounts in which an entity’s financial transactions are
recorded in detail or in summary form. Serves as a central repository for accounting data
transferred from all sub-ledgers or Process Areas
Grant – a financial assistance support mechanism to an eligible entity to carry out an approved
project or activity that supports an approved public purpose
Grant Application – a specific form or document for a specific funding opportunity which is
used to apply for a grant
Grant Award – financial assistance received directly from an awarding entity or indirectly from a
pass-through entity to carry out a specific Federal or State program
Grant Billing – the process of requesting funds to pay for authorized grant expenditures
Grant Agreement – contracts for the expenditure of funds associated with either a CFDA
number; a CSFA number; grant from local governmental entity; or a grant from a nongovernmental entity to a recipient or subrecipient
Grant Protocol – a checklist configured in Florida PALM using statewide criteria and agencyspecific criteria and used to quality control and authorize grant application activity prior to
submission to a grantor
Grantor – the provider of funds related to a grant
H
Hard Close – closing of a period to prevent transactions from being posted to that period
I
Impairment – a significant and unexpected decline in the service utility (usable capacity) of a
capital asset
Incurred Obligation (Obligation) – a legal obligation for goods or services that have been
contracted for, referred to as an encumbrance in the State’s financial system, or received or
incurred by the State and referred to as a payable in the State’s financial system
Indirect Costs – costs that have been incurred for common or joint purpose benefitting more
than one cost objective and not readily assignable to the cost objective specifically benefitted,
without effort disproportionate to the results achieved
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Inter-Agency Transfers – occurs between agencies and funds based on specific requirements
and policies
Intra-Agency Transfers- occurs within an agency and agency funds based on specific
requirements and policies.
Intermediate-Term Investment Portfolio – investments with three to four year duration
Inventory – the act of verifying the property for the purpose of determining existence and
condition
Inventory Tag – a method of marking an item for identification purposes
J
Journal Transfer – used to allocate an expense or revenue from one account or sponsored
project to another, or to effect transfers between certain chart of account values within an
account or sponsored project
L
Ledger – a permanent summary of amounts entered in supporting journals, which list individual
transactions by date
Legally Collectible – an obligation where this is no lawful restriction on pursuing collection
Legislative Appropriations System/Planning and Budgeting Subsystem (LAS/PBS
subsystem) - applications that manage the appropriations preparation, approval, and execution
process for the State. It consists of the Legislative Appropriation System managed by the
Legislature and the Planning and Budgeting Subsystem managed by the Executive Office of the
Governor
Legislative Budget Commission (LBC) – committee composed of members from Senate and
House of Representatives authorized to review and approve or disapprove budget amendments
Legislative Budget Request (LBR) – a request submitted to the Legislature for spending
authority an agency believes it will need to perform its authorized functions or functions for
which it is requesting authorization
Liquidity Investment Portfolio – investments with up to two-year duration
Long Range Program Plan (LRPP) – a five-year plan created by each agency which identifies
the agency’s mission, goals, objectives, and performance measures which provide the
framework for the development of budget requests
Long-Term Investment Portfolio – investments with up to six-year duration
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M
Maintenance of Effort (MOE) – a requirement contained in certain grants, which requires a
specified level of state effort or state presence must be maintained in the area for which federal
funds will be provided
Management Report – provides summary information for decision making and performance
monitoring
Matching Funds – a requirement contained in certain grants that the recipient must use State
Funds and other in-kind contributions to meet a certain percentage of the total cost of the
program
Memorandum of Understanding – a written document executed by two or more parties that
establishes policies, procedures, or requirements related to activities of mutual concern
Miscellaneous Collection Deduction – amounts collected from state employees via payroll
deduction which are paid to external parties on behalf of the employee (e.g., Child support or
alimony payments, Internal Revenue Service Levies, defaulted student loans, or debt
garnishments)
Modified Accrual Accounting Basis – accounting method under which revenues are
recognized in the period they become available and measurable, and expenditures are
recognized in the period the associated liability is incurred
MyFloridaMarketPlace (MFMP) – the State’s Enterprise-wide secure web-based procurement
system. The Department of Management Services is the owner of this system.
N
Non-capitalized Asset – real, intangible, or tangible personal property that does not meet the
capitalization requirements and are expended in the year of acquisition and may be tracked and
inventoried each year for accountability
O
Obligations – a duty to pay money to another party
On Demand Payroll - provides agencies with short turn around payments, such as emergency
salary payments, leave payouts for separated employees where a miscellaneous deduction
(deferred comp, recovery of State Funds, etc.) must be taken, to correct processing errors,
settlement payments, back pay, retroactive pay, and beneficiary payments
On-Demand Report – a report that is not scheduled, but created on an as-needed basis
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Operating Budget – the approved plan of operation consistent with the GAA and other
substantive legislation or appropriations approved through the interim budget amendment
process
Operational Report – provides information intended to support day to day activities
P
Participant – an individual receiving benefits under a federal or state project or program
Payable – liability owed to pay for goods and services received or for other obligations (debt
owed by the State)
Payee – an individual or entity that is eligible to receive a payment from the State
Payment – an exchange of funds to compensate or discharge an obligation
Payment Offset (Offset) – a deduction from a payment for debts owed (e.g., retainage,
garnishment, tax liens, etc.)
Payroll Requisition – electronic files submitted for payroll processing which contains basic pay
information (e.g., gross, pay, personal deductions and accounting information)
Payroll Types – on demand, supplemental, biweekly, monthly, supplemental, CJIP, State
Active Duty and Awards
People First – the State of Florida’s self-service, secure, web-based human resource
information system and enterprise-wide suite of human resource (HR) services managed by the
Department of Management Services
Periodic Report – a report that is generated at regular intervals such as every day, week,
month, etc.
Personnel Profile – personal and position specific data for an employee, e.g., contact
information, insurance, other deductions, position funding source Miscellaneous Deduction –
amounts collected from state employees via payroll deduction which are paid to external parties
on behalf of the employee (e.g., child support or alimony payments, Internal Revenue Service
levies, defaulted student loans, or debt garnishments)
Posted Invoice- fully approved invoice scheduled for payment processing
Project – a temporary endeavor that requires the separate accumulation of costs and contains
a set of activities designed to achieve a specific outcome
Prompt Payment Requirements – laws establishing the processing time limits for paying
vendor invoices and interest penalties if those processing time limits are not met (Section
215.422, F.S.)
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Property – capitalized and non-capitalized assets that are tracked in the system
Protocol – business rules that can be configured in a system that can require certain steps to
occur before certain other steps in the system
R
Recipient – an individual or entity that receives financial assistance directly from an awarding
agency to carry out an activity under a federal or state project or program relating to a Grant
Releases – the method used for controlling the availability for use of an appropriation in which
the amount of budget is identified (usually released quarterly in the case of general revenue and
annually for trust funds and certain categories)
Reports – are formal records/statements of the financial activities and position of the State.
Reports can be generated in in many forms, such as Edit, On-Screen, Query, and Printed
Reports for review
Reserves – a budgeted amount segregated from available appropriations and held until certain
conditions set by the Legislature are met by an agency at which time they are released to the
agency for their use
Reversions – the balance of appropriations which are not expended by an authorized date
(generally September 30 for operational appropriations and February 1 of the second year for
fixed capital outlay appropriations)
Revolving Fund – a fund maintained by an agency at a financial institution outside of the
Treasury or within the CRA account that is used to make direct payments by the agency and is
replenished with General Revenue or a Trust Fund
S
Salary Rate – the monetary compensation authorized to be paid a position on an annualized
basis. The term does not include moneys authorized for benefits associated with the position.
Salary Rate Reserve – the withholding of a portion of the annual salary rate for a specific
purpose.
Schedule of Expenditures of Federal Awards (SEFA) – a report of all federal expenditures
within the current fiscal year by CFDA number
Separation – the act of removing an employee from an established or Other Personal Services
position due to severance of employment from the agency
Settlement – the process of the Treasury accounting for transactions processed through the
ACH operator
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Definitions
Settlement Date – the day on which settlement occurs (e.g., funds actually change hands as a
result of an ACH entry)
Short-Term Investment Portfolio – investments with one to three-year duration
Soft Close – closing of a period for operational transactions while allowing for the period to be
adjusted for accruals and corrections
Special Purpose Investment Account (SPIA) – an investment account established to invest
funds of agencies, boards, associations, or entities created by the State Constitution or Law. It
includes the balance in the CRA
State Active Duty Payroll – this payroll will process payments for airmen and soldiers of the
Florida National Guard who were ordered to State Active Duty or who are in a training status for
emergencies. The Department of Military Affairs is the only agency that may use this payroll
type
State Plan – federally required narratives outlining how certain programs will be implemented
and operated by the State
Statewide Cost Allocation Plan (SWCAP) – a prorated share of the cost of services provided
by state central service agencies which are reimbursable to the state pursuant to the provisions
of Office of Management and Budget (OMB) Uniform Guidance. Preparation of the Statewide
Cost Allocation Plan and coordination thereof with all applicable parties is the responsibility of
the Department of Financial Services
Subrecipient – an entity that receives financial assistance from a pass-through entity to carry
out part of a Federal or State program; but does not include the beneficiary of such program
Supplemental Appropriations – appropriations enacted by the Legislature independent of the
GAA. This can include further clarification and intent from the Legislature and may also include
appropriations authorized by special proclamations, acts or other legislation not appearing in the
GAA
Supplemental Payroll – used for paying an employee a salary payment when the employee
did not receive payment on a regular biweekly or monthly payroll or to make supplemental
payments (e.g., leave payout, uniform allowance, on-call, overtime) to an employee
T
Transparency Report – consists of reports or information prepared and posted for the public to
search/research via the State’s Transparency Portal
Trial Balance – a report of balances of the General Ledger accounts
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Definitions
Trust Fund – state account(s) established by the Legislature consisting of moneys received by
the State which under law or under trust agreements are segregated for a purpose authorized
by law
U
Uncollectible Accounts Receivable – amounts due to an agency that they are unable to
collect
Uniform Guidance – Office of Management and Budget (OMB) guidance to Federal agencies
on government-wide policies and procedures for the award and administration of grants and
agreements and Federal agency regulations implementing that OMB guidance
V
Valid Vendor – an individual or entity that is eligible to receive a payment that is associated
with the exchange of commodities or services and has successfully passed the IRS Taxpayer
Identification Number Match program and submitted all required paperwork/information
Verified – event of matching the cash deposited into the Concentration Account to the agency
record in the accounting system to validate the amount and record the cash balance in the
appropriate agency and fund
W
Warrant – a written order to pay that instructs the Treasury to pay the warrant holder on
demand
Warrant Escheatment – the process of turning over uncashed warrants issued by the State of
Florida pursuant to unclaimed property laws
Workflow – Orchestrated and repeatable patterns of business activity enabled by the
systematic organization of resources into processes with specific approvals that transform
materials, provide services, or process transactional information
Write-off – a procedure for accounting for receivables deemed uncollectible
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BPS13: Level 2 Standardized Business
Process Models – Version 1.0
References/Citations
5. References/Citations
Chief Financial Officer. CFO Memos. www.myfloridacfo.com.
Department of Financial Services. FLAIR and CMS Replacement Project Business Process
Standardization Level 1. February 11, 2015.
Division of Accounting and Auditing, Florida Accounting Codes.
North Highland Worldwide Consulting. Agency Business System Inventory. 2014. PDF file.
North Highland Worldwide Consulting. Cost Model. 2014. PDF file.
North Highland Worldwide Consulting. FLAIR Study. 2014. PDF file.
North Highland Worldwide Consulting. Inventory of Agency Systems Interfacing with FLAIR.
2014. PDF file.
Sunshine Online. Florida Statutes. www.leg.state.fl.us.
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Appendix
Revision History
Date
07/21/2015
08/20/2015
08/27/2015
Author, Organization
Anja Allen, EY
Anja Allen, EY
Joanne Weber, EY
Version
1.0
2.0
2.1
08/31/2015
Elizabeth Chao, EY
3.0
09/03/2015
Elizabeth Chao, EY
Jordan Landreth, EY
Manpreet Singh, EY
3.1
09/08/2015
Elizabeth Chao, EY
3.2
09/13/2015
Mark Fairbank, EY
3.5
09/14/2015
Anja Allen, EY
4.0
10/06/2015
Manpreet Singh, EY
4.1
10/22/2015
Manpreet Singh, EY
Robert Bolton, EY
4.2
11/25/2015
Manpreet Singh, EY
5.0
Change Reference
Create Master Document
Update format
Update definitions
Begin compilation, added content for
general sections, and updated definitions
Aligned narratives to BPS10, updated
general section content, added alternative
text to tables, formatted for consistent
styling, updated definitions
Removed all accounting entries columns,
added placeholders for BPS10 Process
Flow diagram pages
Reviewed document
Incorporate review and QA comments.
Conduct final review.
Incorporated critical feedback from State
round 1 review
Incorporated feedback from State round 1
review
Incorporated feedback based on joint
review with the State from round 2
Quality Assurance Review
Name
Role
Date
Chris Ward
EY QA Reviewer
09-14-2015
Dan Williams
EY Engagement Partner
09-13-2015
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