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FLAIR Basics
Agency Access Level
• Department of Financial
Services grants FLAIR
access to each Agency’s
Access Control Custodian
• Agency Access Control
Custodian grants access
to agency staff
 Main Accounting Menu
 Mini Accounting Menu
 Access can be restricted
within the organization
L1
DEPT
L2
DIVISION
L3
BUREAU
L4
SECTION
L5
SUB-SECTION
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Title File
Titling is the process of assigning
titles or descriptions of FLAIR data
Data elements must be active codes
on the Title File to be used in FLAIR
transactions
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Types of Title Codes
There are two types of codes established in the
Title Files:
1. State Standard – Assigned by the Department
of Financial Services in Central FLAIR
2. Agency Unique – Assigned by State Agencies in
Departmental FLAIR
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Title File Types
General Codes
Contract Codes**
Grant Codes
Property Codes
Project Codes
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1
General Codes
ADDED BY DFS:
AA
AB
AC
AD
AE
OLO
Budget Entity/IBI
GAAFR Fund Type
State Fund Type
Category
ADDED BY AGENCIES:
CA
CB
CC
CD
CE
CF
CG
Organization
Ext Fund Type
Fund Identifier
State Program
Other Cost Accumulator
Object Code
General Ledger
AF
AG
AH
AI
AJ
AK
State Abbreviations
County Codes
Service Type
Site
Recipient Type
Inactivation Reason Code
CH
CI
CJ
CK
CL
CM
CN
Ext General Ledger
Ext. Object Code
Product ID
Ext. Program
Agency Unique
Ext Category
Original Fund Source
State Standard Codes
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1
FLAIR Master Data Codes
These codes are on all transactions:
• Operating Level Organization (OLO)
• GAAFR Fund (GF)
• State Fund (SF)
• Fund Identifier (FID)
• Budget Entity (BE)
• Internal Budget Indicator (IBI)
• Category (CAT)
• Year (YR)
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FLAIR Master Data Codes
Continued
•
•
•
•
•
•
•
Organization
Object Code
General Ledger
Project
Contract
Grant
Other Cost Accumulator (OCA)
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Operating Level Organization (OLO) - 6N
Represents the level of statutory financial
reporting responsibility
L1
2N
43
43
L2
2N
00
90
L3
2N
00
00
3
1
FLAIR Account Code
FUND
OLO/L1
1N
2N
2N
GF
Operating Level
Organization
SF
GAAFR*
State Fund
20
40
72
80
90
30
76
Budget Entity
IBI
Internal Budget
Indicator
CAT
Category
2N
YR
Year
2
8
9
60
• GAAFR - Governmental Accounting, Auditing, and
Financial Reporting (GAAFR)
Fiduciary
71
Fund Identifier
BE
6N
5
Proprietary
50
FID
2N
1
Governmental
10
8N
6N
73
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• GF - GAAP
• SF - Statutory
• FID - EOG (Budget)
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State Fund Types - SF (1N)
215.32, F.S.
1 General Revenue
8 Local
– General use of funds
– Revolving and clearing
2 Trust
funds (funds not in the
– Owned by agency for
State Treasury/CRA)
specific purposes
5 Budget Stabilization 9 Long - Term Account
Fund
– GF = 80 - General
- Covers revenue
Fixed Assets (GFA)
shortfalls in General
– GF = 90 - General
Revenue and
Long Term Asset
emergencies defined by
law
Account Debt (GLTAAD)
 Added by DFS to title file
 Added by Agencies to title file
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Fund Identifier - FID (6N)
• Differentiates between several funds of the same
State Fund (SF) type
• First 3 digits come from the Legislative
Appropriations System/Planning and Budgeting
Subsystem (LAS/PBS) and the last 3 digits are
used to sub-divide a fund for cash or budget
checking in FLAIR
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Budget Entity - BE (8N)
The lowest level to which appropriations
are made and typically represents a
program
BE is established by the Legislature and
valid BE’s are carried on the Title File
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Internal Budget Indicator - IBI (2N)
• Agency breakdown of the BE
• Works together with the BE
• Defaults to “00”
• Set up by the Department of Financial
Services / Division of Accounting &
Auditing at the request of an Agency
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Category - CAT (6N)
A multi-purpose code that can either sub-define
appropriations made to the Budget Entity or
define a revenue source
Appropriations
• First 2 digits – Major category
• Last 4 digits - Minor category
Revenues
• First 2 digits – 00
• Next 2 digits – Major category
• Last 2 digits - Minor category (agency unique)
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Year - YR (2N)
• Defaults to “00”
• Fixed Capital Outlay (Construction Projects)
Denotes year project appropriated by the
Legislature
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Object Code - OBJ (6N)
• Further breakdown of Revenues and Expenditures
• First 4 digits State Standard (Central only)
• Links to State Standard Object Codes:
 State Standard Expenditure Object Codes:
http://www.myfloridacfo.com/Division/AA/Links/ObjectCodes071913.pdf
 W-9 and 1099 edits:
http://www.myfloridacfo.com/Division/AA/Links/StateStandardObjectCod
esforW9Edit071112.xlsx
• Agencies may sub-classify last 2 digits
• Three Classifications:
1.
2.
3.
Revenue = Begins with:
0
Expenditure = Begins with: 1-8
Budgetary = Begins with:
9
3
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Revenue Object Codes Examples
State Standard
0010 00 – State Fees
0010 10 – Administrative Fees
0010 20 – Legal Fees
0010 30 – License Fees
Agency Specific and Assigned
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Expenditure Object Code Examples
State Standard
380000 – Office Supplies
380010 – Stationery
380020 – Paper
380030 – Pens
Agency Specific and Assigned
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Organization Code - ORG CODE (11N)
• The ORG CODE designates the organizational structure
within an entity:

L1 = FLAIR ASSIGNED

L2 – L5 = AGENCY UNIQUE
AGENCY
DIVISION
BUREAU
SECTION
SUBSECTION
L1
L2
L3
L4
L5
2N
2N
2N
2N
3N
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Org Code Example
L1
85
85
85
85
85
L2
**
10
10
10
10
L3
**
**
01
01
01
L4
**
**
**
01
01
L5
*** Agency
*** Division
*** Bureau
*** Section
214 Sub-Section
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GL Code Example
State Standard
612 00 - Licenses & Permits
612 01 - License Fee-Retail Installments
612 02 - License Fee-Mortgage Broker
612 03 - License Fee-Motor Vehicle
Agency Specific and Assigned
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State Program - ST PROG (16N)
Governor’s Plan Number
First 10 digits are required; the last
six are optional
Example:
16.02.00.00.00 Executive Leadership &
Support Services
 If no numbers are assigned for last six digits, zeroes must
be input
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0
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FLAIR Expansion Files
Expansion Files – Purpose
• Pre-established combinations of codes are
used to “Pull into” accounting transactions
• Codes that are used together repeatedly in
transactions are set up in the expansion files
• Created to reduce the number of key strokes
needed during data entry
• Intended to reduce data entry errors
• In general, they help control which budget,
fund and general ledger will be affected by
each individual transaction
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Expansion Files – General
Information
• Agency maintained; unique to each agency
• Housed in the departmental component of
FLAIR (not in central accounting)
• An agency may have a few hundred or several
thousand unique expansion files
• Referencing a particular expansion option
and related expansion set file is required for
almost every transaction
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Expansion Files – General Information
• Must be reviewed and updated to reflect
organizational and accounting changes
• Consist of two files (like tables) that work in
conjunction with each other:


Expansion Set File (ES)
Expansion Option File (EO)
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Expansion Files – Expansion Set File
• Establishes valid accounting combinations for
▫ General Ledger
▫ Appropriation/Revenue Category
▫ Object Code
• Automatically pulls into a transaction the
category code and general ledger code based on
the object code that was input
• Set Indicator (SI) is used to tie Expansion set
combinations to the Expansion Option (EO) file
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Expansion Set File
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Expansion Option (EO) File
• Establishes accounting relationships based on
the organizational unit
• The combination of an Organization Code and
Expansion Option Code will “pull-in” FLAIR
master data elements
• Primarily used to pull-in the fund, state program,
budget entity for an organizational unit
• Can also pull-in the contract number, grant
number, project number where applicable
• Establishes available balance indicators (how and
when to check available cash or release balances)
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Expansion Option
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FLAIR Cash and Budget Balances
Available Balance
The AB File is an auxiliary file which maintains a
running balance in Departmental FLAIR
The following four balances are maintained and used in
day to-day transactions:
 Fund Cash
 Fund Releases
 Organization Cash and/or
 Allotments
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2
State Accounts Function(SA)
• The State’s cash and budget balances are
maintained in Central FLAIR via the State
Accounts Function
• Function provides agencies with inquiry
capability for:
 Account Balances
 Document Summary
Records
 Refund of Overpayments Account
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Central FLAIR Master Data Codes
Central FLAIR is used to record and
control cash, receipts and budget
(disbursement) at the Statewide and
agency levels
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Central FLAIR operates using only
the FLAIR ACCOUNT CODE
L1
GF
SF
FID
BE
IBI
CAT
YR
2N
2N
1N
6N
8N
2N
6N
2N
L1 = Department
BE = Budget Entity
GF = GAAFR Fund Type
IBI = Internal Budget Indicator
SF = State Fund Type
CAT = Category
FID = Fund Identifier
YR = Appropriation Year
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Central FLAIR
The only other master data elements used
in Central FLAIR are:
• The first four digits of the Object Code, which
is State Standard, and
• The Contract Number, if applicable
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Five Transaction Types
Disbursements Used to record payments to state employees and vendors
Expenditure
Refunds
Used to record monies refunded back to the state from
previously disbursed expenditure transactions
Receipts
Used to record funds received from the state
Budget
Used to record allocation of resources
Yearly
Transactions
Used to make adjustments for financial statements
Central FLAIR has 37 Transactions Codes, 27 Balances for
current and four prior months
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FLAIR Correlation Tables
FLAIR Correlation Tables –
General Information
• The FLAIR correlation tables control the relationship
between various codes
• Correlated items are forced to be used together in
transactions
• All tables (except one) are agency maintained and
unique to each agency
• Certain correlations are mandated by legislative
requirements or GASB
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FLAIR Correlation Tables Mandated Correlations
• For maintaining fixed assets in governmental funds, a
process exits to correlate governmental funds to a general
fixed asset account
• Edits in FLAIR exist to prevent a fixed asset being
purchased in a governmental fund unless the
governmental fund has been correlated to a general fixed
asset account
• Each agency must set up and maintain its own correlation
table of the governmental funds correlated to a general
fixed asset account
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FLAIR Correlation Tables Mandated Correlations
• Legislative language requires that the budget entity
codes and the state program codes be correlated
• A correlation table exists to accomplish this mandate
• This is the one correlation table that is not set up and
maintained by the individual agencies
• The Department of Financial Services, through the
Help Desk, maintains this table
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FLAIR Correlation Tables Optional Correlations
• Agencies may “control” the spending relationships
between contracts and projects by using the optional
correlation tables in the Contracts and Projects Subsystems
• Agencies may “control” which funds and/or which
FLAIR account codes disburse funds related to contracts
or projects by using the optional correlation tables in the
Contracts and Project Sub-systems
• Contracts and Projects correlations are unique to each
agency and are maintained by each agency
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FLAIR Correlation Tables Optional Correlations
• The following is a flow chart of the correlations
described in the previous slides:
Project
Account
Code
Contract
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