Department of Financial Services
1.1. General Information
Process Area BUD - Budget Preparation to Reversion
Process Workflows 1 - BUD – Planning and Forecasting
2 - BUD – Management and Control
3 - BUD – Carry/Certified Forward to Reversions
4 - BUD – Certified Forward (FCO) to Reversions – 19th Month
As of 6/4/2015
1.2. Authors and Contributors
Authors Robert A. Hicks, State BPS Team
Jack Manahan, EY BPS Team
Joanne Weber, EY BPS Team
Contributors 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 Planning and Budget
1.3. Scope
This document depicts the Level 2 detailed proposed business process design for the budget
preparation to reversion process flow 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 year. Budgeting within the Florida Planning, Accounting, and Ledger Management
(PALM) system is a key component of all requisitioning, encumbrances, purchase orders, and
payments. The Budget 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
enterprise-wide data warehouse. This data repository will house data from the new Florida PALM
System, the Legislative Appropriations System/Planning and Budgeting Subsystem (LAS/PBS), the
HR/PeopleFirst System, and the MFMP 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 management information both
during the budget planning and forecasting period and during the monthly reviews of the remaining
budget which agencies currently perform manually through spreadsheets.
1.4. Assumptions
• Statewide appropriations will be controlled at the enterprise level
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Department of Financial Services
• 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 system
• Multiple budget and financial periods may be open at one time
• Recording transactions will be limited by period
• There will be multiple ledgers to handle the financial processing and reporting requirements of
the state (i.e. general ledger, budget, cash, and treasury)
• The Legislative Appropriations System/Planning and Budgeting Subsystem (LAS/PBS) is out of
the scope of this project. These are 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 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 data and to
provide expenditure information
• An interface with PeopleFirst will be needed to obtain Positions, Paid distributions, Vacancies,
Pays, and Benefits
• An interface with MFMP will be needed for encumbrances and pre-encumbrances.
• DFS will own and administer the new data warehouse and corresponding tools made available to
agencies at the advent of the new Florida PALM financial management system, which includes a
budget ledger. This will potentially lead to new DFS roles in support of the Florida PALM’s budget
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 Description of the
Standardized Process Area Overview.
1.5. 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
and provide multiple versions of the truth. Florida PALM will provide standard, fully integrated
reporting, as well as analysis and forecasting tools for the agencies to support development of their
Long-Range Program Plan (LRPP), Legislative Budget Request (LBR), and Capital Improvement
Program (CIP) Plan. These tools will support revenue and position/employee level expenditure,
and non-personnel forecasting for the operating and Capital Improvement Program (CIP) Plans as
well as development of agency strategy and performance plans to feed the LRPP.
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Department of Financial Services
Annually, agencies prepare a LRPP, LBR and CIP Plan. The LRPP identifies the agency’s mission,
goals, objectives and performance standards and measures related to the performance of its
authorized functions. The LBR requests budgetary spending authority needed to accomplish the
agency’s functions and is supported by the goals and objectives identified in the LRPP. 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 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 support by the Executive Office of the
Governor/Office of Policy and Budget (EOG/OPB) and 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. The Governor’s recommended budget is transmitted to the Legislature
prior to the start of the legislative session. The Legislature reviews the LBRs and 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
General Appropriations Act (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 and supported by EOG/OPB and the LAS/PBS and other EOG/OPB tools.
The final appropriations or budget amendments are transmitted from LAS/PBS to the accounting
system for posting at a high level (Fund, Budget Entity and Appropriation Category). 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 vouchers to
the CFO to use the available budget. The budgetary balances are continuously updated for
transactions occurring in the other process areas. Agency staff is responsible for monitoring and
ensuring the agency does not over obligate its budget. The CFO is limited to approving use of
appropriations to the amount of available unused release. 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 Procurement functionality will check available budget and cash for
encumbrances and expenditures. Refer to that section of this document for more information. The
Management and Control process flows 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/Certify Forward budget needed to cover the current year obligations. By the end of July,
the agencies must have identified all outstanding Carry/Certify Forward 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 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.
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Department of Financial Services
1.6. Process Area Details
The table below describes each step in the process envisions to use the Florida PALM BUD Budget
functionality from preparation to reversion. The Process Step ID refers to the step as depicted in
the respective BPS Business Process Workflow diagram. The workflow 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 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.
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Department of Financial Services
Workflow Page 1 of 5: BUD – Planning and Forecasting
Swim lanes
– Definition
Enterprise – At enterprise level
Agency - Agency person responsible for budget
Process Step ID
Process Name
BUD 1.1
Florida PALM GL/BL
Integration
BUD IP 1.2
BUD 1.3
BUD IP 1.4
Governing
Laws and
Policies
 Input to start of Planning and
Forecasting process, data is
pulled from the Florida PALM
General Ledger (GL) and Budget
Ledger (BL) to start population
of the Enterprise Performance
Management (EPM) data base,
which will be interactive
between systems and does not
require data to be passed
through files
Adjusted
 Adjusted appropriations data is
Appropriations
sent from LAS/PBS, which
LAS/PBS: Current FY’s
includes current FY's budget;
Budget
Adjusted appropriations
includes GAA, Vetoes,
Supplementals, Failed
Contingents, Non-Operating and
Releases
Florida PALM Payroll:  The actual salary and benefits
Salaried/Benefits/Paid
paid information from the
Distributions
Florida PALM system to include
salaries, benefits, and paid
distributions.
HR/PeopleFirst: Full
Time Equivalent
(FTE)/Other Personal
Services (OPS)
Positions, Vacancies
BUD 1.5
Financial Obligations
P2P/GAC/PJT/A2D (Personnel, nonpersonnel & FCO)
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Description of Process
 HR/PeopleFirst system will
send data consisting of FTE and
OPS positions including filled
and unfilled positions
(vacancies)
 The MyFloridaMarketPlace
(MFMP) system sends
encumbrances based upon
Budget Preparation to Reversion
 Section
216.023,
F.S.
 Planning
and
Budgeting
Instructions
 Section
216.023,
F.S.
 Planning
and
Budgeting
Instructions
 Section
216.023,
F.S.
 Planning
and
Budgeting
Instructions
 Section
216.023,
F.S.
 Planning
and
Budgeting
Instructions
 Section
287, F.S.
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
MFMP & Agency
Business Systems:
Encumbrances, PreEncumbrances, Assets,
etc.
purchase orders and preencumbrances based upon
requisitions as defined in the
P2P module. For further detail
on the rules defined for
encumbrances, see the P2P
section of this document
 Grants, Projects and Assets may
need specific accounting rules
and periods
 Actual prior year expenditures
 Section
(historical data, annually
216.023,
submission before August 1) are
F.S.
sent to the LAS/PBS
 Planning
and
Budgeting
Instructions
 Extract financial information
 Section
from the Florida PALM GL/BL
216.023,
and budget ledger for the
F.S.
current year and prior years
 Planning
(Annual: Initial Budgets,
and
Revised Budgets, Actual
Budgeting
Expenditures, Actual Revenues,
Instructions
Actual Encumbrances) into EPM
/ BI application (3 years of prior
year actuals and budgets to be
converted initially, available on
rolling basis from Florida PALM
thereafter). Extract Employee
and vacant position information
from Florida PALM Payroll and
PeopleFirst and to the
forecasting cubes in an
Enterprise Performance
Management (EPM) / Business
Intelligence (BI) application.
 Extract data from MFMP
 Grants and Projects may need
specific accounting rules and
periods.
 Normalized data is sent for
access by agencies – tools
BUD 1.6
Actual Prior Year
Expenditures
BUD 1.7
Collect Data for
Enterprise
Performance
Management (EPM)
BUD 1.8
Store in Data
Warehouse:
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Budget Preparation to Reversion
Governing
Laws and
Policies
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Forecasting Base Data
Warehouse and
Business Intelligence
(Reports and
Dashboard Tools)
BUD CP 1.9
Control Point
Description of Process

Enterprise-wide
Revenue Assumptions

Enterprise-wide
Personnel Policy
Assumptions

Enterprise-Wide
Collaboration

Enterprise-wide
Revenue Forecast

Governing
Laws and
Policies
provided for Business
Intelligence include financial
and operational modeling,
scenario planning
Normalization relates to the
architecture of data
warehouses, 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 warehouse
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 forecasting models for
revenues
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
Execute initial enterprise-wide,
baseline revenue forecast in
EPM/BI
Execute initial enterprise-wide,
baseline personnel expenditure
forecast in EPM/BI
Enterprise-wide

Personnel Expenditure
Baseline Forecast
(Statewide by Agency)
Enterprise-wide Non-  Execute initial enterprise-wide,
Personnel Expenditure
baseline non-personnel
Forecasting
expenditure forecast in EPM/BI
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Department of Financial Services
Process Step ID
Process Name
Description of Process
BUD 1.10
Build Enterprise-wide
Consolidated
Forecasts
Develop Agency
Strategy
 Produce summarized
enterprise-wide, baseline
forecasts in EPM/BI
 Provide agencies with a
standardized tool for
developing strategy hierarchies
and performance plans to
provide input to the
LBR/LRPP/CIP for submission
Agency Business
Systems
Apply Revenue/Cash
Assumptions Updates
 Interface of data from existing
agency business systems
 Agencies establish rules and
rates and input into forecast
models for agency-specific
revenues in EPM/BI application
BUD 1.11
BUD 1.12
BUD 1.13
BUD 1.14
Build Revenue/Cash
Forecasts
BUD 1.15
Apply Personnel /
Compensation &
Policy Assumptions
Updates (Filled and
Vacant)
BUD 1.16
Build Personnel
Forecasting Rates &
Rules; Baseline
Forecasts
Page 8 of 30
Governing
Laws and
Policies
 Section
216.023,
F.S.
 Planning
and
Budgeting
Instructions
 Section
216.023,
F.S.
 Planning
and
Budgeting
Instructions
 Execute initial agency-specific
 Section
revenue forecast scenarios in
216.023,
EPM/BI application
F.S.
 Planning
and
Budgeting
Instructions
 Agencies establish rules and
 Section
rates and input into forecast
216.023,
models for agency-specific
F.S.
personnel expenditure forecasts  Planning
in EPM/BI application
and
Budgeting
Instructions
 Execute initial agency-specific
 Section
personnel expenditure forecast
216.023,
scenarios in EPM/BI application
F.S.
 Planning
and
Budgeting
Instructions
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
BUD 1.17
Apply Non-Personnel
Expenditure
Assumptions Updates
BUD 1.18
Build Non-Personnel
Expenditure Forecasts
BUD 1.19
Create Agency
Consolidated
Scenarios
BUD 1.20
Apply
Amended/Additional
Requests
 Agencies establish rules and
 Section
rates and input into forecast
216.023,
models for agency-specific nonF.S.
personnel expenditure forecasts  Planning
in EPM/BI application
and
Budgeting
Instructions
 Execute initial agency-specific
 Section
non-personnel forecast
216.023,
scenarios in EPM/BI application
F.S.
 Planning
and
Budgeting
Instructions
 The Governor, Legislature and
 Section
agencies perform planning for
216.023,
annual budgets
F.S.
(LBR/LRPP/CIP)
 Planning
 Internal meetings and data
and
analysis performed to
Budgeting
determine needs
Instructions
 Management is responsible for
determining budget needs and
priorities
 Agencies can securely develop
scenarios before submission of
their final budget request
 Agencies can add EOG/OPB,
House and Senate
Amended/Additional Request,
with this submission occurring
during normal annual budget
request submission
 Agencies can add EOG/OPB,
House and Senate
Amended/Additional Requests,
with this submission possibly
occurring after an agency has
submitted their annual budget
request
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Budget Preparation to Reversion
Governing
Laws and
Policies
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
BUD 1.21
Store Final Business
Intelligence (Reports
and Dashboard Tools)
Create Final Approved
Budget Request:
Submission of
LBR/LRPP/CIP
 Repository & corresponding
tools for all data
LAS/PBS & Florida
Fiscal Portal
 Agencies finalize submission 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
BUD 1.22
BUD IP 1.23
Page 10 of 30
 Agency final approved budget
request is sent as data to the
LAS/PBS
 Agencies can request LAS/PBS
audits of budget submission
from Florida PALM
Governing
Laws and
Policies
 Section
216.013,
F.S.
 Section
216.023,
F.S.
 Planning
and
Budgeting
Instructions
 Section
216.013,
F.S.
 Section
216.023,
F.S.
 Planning
and
Budgeting
Instructions
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Workflow Page 2 of 5: BUD – Management and Control
Swim lanes
– Definition
Enterprise – At enterprise level
Agency - Agency person responsible for budget
Process Step ID
Process Name
Description of Process
BUD IP 2.1
Adjusted
Appropriations
LAS/PBS: Current
FY’s Budget
BUD 2.2
Establish
Enterprise Budget
& Load Agency
Templates:
Populate Adjusted
Appropriations into
Workbooks
Apply Agency
Templates: Develop
lower level (e.g.
Bureau/Program)
allotments,
approved budget,
estimated revenue
and releases
 Adjusted appropriations data is
sent from LAS/PBS, which
includes current FY's budget
 Adjusted appropriations include
GAA (both line items and back of
the bill appropriations), Vetoes,
Supplementals, Failed
Contingents, Non-Operating and
Releases
 Populate agency adjusted
appropriations in EPM along
with Release Schedule
BUD 2.3
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Governing
Laws and
Policies
 Agencies have the ability to
further allocate approved
budgets to organizational codes,
grants, projects, contracts, other
cost accumulators, and other
elements of the chart of accounts
in EPM application
 Agencies may also record
projected revenues to allow for
monitoring against actuals in
Agency Template in EPM
application
 Agencies may also record
projected expenditures to allow
for monitoring against actuals in
Agency Template in EPM
application
 Agencies may also record cash
flow forecasts in Agency
Template in EPM application
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Process Step ID
BUD 2.4
Process Name
Description of Process
Store for Business
Intelligence
(Reports and
Dashboard Tools)
Establish IntraAgency Control
Rule Levels
 Repository & corresponding
tools for all data
 Agencies can also establish
whether certain budgets will be
for control or monitor purposes
in Agency Templates in EPM
application
BUD CP 2.6
Load Budget
 Enterprise-level budget control
Allocations for
rules, levels, etc. established in
Control
the budget control (for Budget
Ledger) solution in Florida PALM
BUD 2.7
Florida PALM
 Ongoing enterprise-level budget
General & Budget
control updates in Florida PALM
Ledger Updates
GL/BL postings and to the
budget control (for Budget
Ledger) are executed in Florida
PALM
BUD 2.8
Transaction Budget  The Budget Check will check
Checking occurs on
appropriations and available
P2P/PJT/PAY/GAC/CSH demand: Completed
cash for the agency, as reported
or Stopped (Budget
to the CFO by Budget Entity,
Authority,
Fund, Category, and depending
Allocations, Cash
on the agency’s business rules,
Balances & Release
will be capable of further
Schedules)
checking allotments down to
other elements of the chart of
accounts and will also e based on
unspent available release, less
the current transactions
 Payroll, retirement benefits, reemployment assistance and
others processes will run
regardless of funds and budget
availability
BUD 2.9
Florida PALM
 The actual salary and benefits
Payroll
paid information from the
Florida PALM system will
include salaries, benefits, and
paid distributions
 Data will support personnel
forecasting
BUD CP 2.5
Page 12 of 30
Budget Preparation to Reversion
Governing
Laws and
Policies
 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.
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
BUD IP 2.10
HR/PeopleFirst
 HR/PeopleFirst system will send
data consisting of FTE and OPS
positions including filled and
unfilled positions (vacancies)
 Data will support personnel
forecasting
BUD 2.11
Retrieve Personnel
Projection Rate
Changes,
Assumptions
 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
BUD 2.12
Florida PALM
 Financial Obligations (Operating,
Procure-To-Pay,
Non-Operating & FCO) MFMP &
Projects, Grants and
Agency Business Systems:
Assets
Encumbrances and PreEncumbrances based upon
purchase orders and preencumbrances based upon
requisitions as defined in the
P2P module (For further detail
on the rules defined for
encumbrances, see the P2P
section of this document)
 Grants, Projects and Assets may
need specific accounting rules
and periods
Retrieve Actuals,
 Revised budgets, actual
Encumbrances, Preexpenditures and revenues, and
Encumbrance
encumbrances are refreshed to
the EPM application on regular
basis to support budget versus
actual and year over year
P2P/PJT/GAC
BUD 2.13
Page 13 of 30
Budget Preparation to Reversion
Governing
Laws and
Policies
 Section
216.292,
F.S.
 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.
 Section
287, F.S.
 Section
216.181,
F.S.
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
analysis as well as forecasting
for the remainder of the fiscal
year
BUD 2.14
BUD IP 2.15
BUD IP 2.16
BUD 2.17
BUD 2.18
Page 14 of 30
Store for Business
Intelligence
(Reports and
Dashboard Tools)
Time & Labor Data
Governing
Laws and
Policies
 Section
216.192,
F.S.
 Section
287, F.S.
 Repository & corresponding
tools for all data for budget and
business decision making
 Possible extraction of schedule
data, absentee data, financial and
cost accounting data, project
data, employee benefits, and
organizational data
Agency Business
 Agency-specific interface of cost
Systems
accounting data
Process
 Update cost models with data
Project/Cost
contained in EPM cubes and
Accounting/Activity
external driver data agencies
Based Accounting
choose to pull into system to
(ABC)
support activity-based costing
Store for Business
 Repository & corresponding
Intelligence
tools for all data
(Reports and
Dashboard Tools)
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Workflow Page 3 of 5: BUD – Management and Control
Swim lanes
– Definition
Enterprise – At enterprise level
EOG/OPB – Executive office of the Governor / Office of Budgeting and Planning
Agency - Agency person responsible for budget
Process Step ID
BUD IP 2.19
BUD 2.20
Process Name
Description of Process
Agency Business
Systems
Apply Agency
Revenue/Cash
Assumptions
 Interface of data from existing
agency business systems
 Agencies establish agencyspecific revenue forecast;
assumptions and rates are
input into current year
revenue forecasting models in
EPM/BI application (Adopted
Budget, Period-Based)
 Execute agency-specific
revenue forecast scenario for
projected fiscal year-end
scenarios in EPM/BI
application (Period-Based)
 Agencies establish agencyspecific personnel expenditure
forecast; assumptions and
rates are input into current
year revenue forecasting
models in EPM/BI application
(Period-Based)
 Execute agency-specific
personnel expenditure
forecast scenarios for
projected fiscal year-end
scenarios in EPM/BI
application (Period-Based)
 Agencies establish agencyspecific non-personnel
expenditure forecast;
assumptions and rates are
input into current year
revenue forecasting models in
EPM/BI application (PeriodBased)
BUD 2.21
Build Agency
Revenue/Cash
Forecasts
BUD 2.22
Apply Agency
Personnel/Compsensation Policy, Rate
Assumptions
BUD 2.23
Build Agency Personnel
Expenditure Forecasts
BUD 2.24
Apply Agency NonPersonnel Expenditure
Assumptions
Page 15 of 30
Budget Preparation to Reversion
Governing
Laws and
Policies
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
BUD 2.25
Build Agency NonPersonnel Expenditure
Forecasts
BUD 2.26
Create Consolidated
Scenarios (Spend Plans,
Rate Reports, etc.)
BUD 2.27
Store for Business
Intelligence (Reporting
and Dashboard Tools)
BUD 2.28
Perform “What-if”
Forecasting and
Planning (on demand)
 Execute agency-specific nonpersonnel expenditure
forecast scenarios for
projected fiscal year-end
scenarios in EPM/BI
application (Period-Based)
 Agencies publish monthly
spend plans, rate reports, etc.
 Spend plan reports will
include all appropriate fiscal
information (For example,
budget entity, org, allocations,
fund, OCA, expenditures,
encumbrances, preencumbrances, projections,
contract/project, COLO
breakout, and comments with
customization capabilities at
the discretion of each agency)
 Rate reports will include
programs, staff, org, FTE,
vacancies, 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
 Pending rate actions will be
manually entered, tracked and
reconciled to PeopleFirst once
pending rate actions are
effective.
 Data warehouse used for
what-if forecasting and
planning
 Data is available on demand
 Execute updated, agency Section
specific consolidated
216.181,
expenditures and revenue
F.S.
forecast scenarios for
Page 16 of 30
Budget Preparation to Reversion
Governing
Laws and
Policies
06/04/2015
Department of Financial Services
Process Step ID
BUD 2.29
BUD 2.30
Process Name
Input Forecasts: HR,
Revenue and NonPersonnel Expenditures,
Drivers and
Assumptions
Budget Amendment
Needed?
Description of Process
Governing
Laws and
Policies
projected fiscal year-end
scenarios in EPM/BI
 Actual revenues are compared
to projected revenues and
adjustments made or budget
changes requested as
appropriate
 Agencies will be able to
monitor and manage budget
balances throughout the year
and take appropriate action
when needed (i.e. regular
budget amendments,
emergencies, new funding,
FCO, releases, transfers, etc.)

 Section
216.192,
F.S.
 Agencies determine if budget
adjustments are needed by
budget amendments
 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.
 Section
216.181,
F.S.
BUD 2.31
Apply Budget
Amendment
Adjustments
 Agencies will follow an
internal review and approval
process prior to submission of
budgetary changes
 Budgetary changes are
submitted in the form of data
to Budget Amendment
Processing System (BAPS) and
validated by LAS/PBS
BUD IP 2.32
Input into BAPS
 Budget amendments in the
form of data is sent to BAPS
Page 17 of 30
Budget Preparation to Reversion

06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
for processing and validated
by LAS/PBS
BUD 2.33
Budget Amendments
 Budget amendments are
Reviewed By
reviewed by EOG/OPB, House
EOG/OPB/House/Senate
and Senate
BUD 2.34
Are Budget
Amendments Denied or
Withdrawn?
 Budget amendments are
denied or withdrawn
 Agencies are provided
comments and direction
BUD 2.35
Generate Approved
Budget Amendments
 Budget amendments are
approved for requested
adjustments
BUD IP 2.36
Approved Budget
Amendment data is
input into LAS/PBS
 Approved budget
amendments in the form of
data from BAPS will be sent to
LAS/PBS for updates
Page 18 of 30
Budget Preparation to Reversion
Governing
Laws and
Policies
 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.
 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.
 Section
216.181,
F.S.
 Section
216.192,
F.S.
06/04/2015
Department of Financial Services
Process Step ID
BUD 2.37
R2R 1.2
R2R 2.1
Page 19 of 30
Process Name
Florida PALM General &
Budget Ledger Updates
Description of Process
 Approved budget amendment
adjustments in the form of
data are sent from LAS/PBS to
Florida PALM GL/BL
Budget Preparation to Reversion
Governing
Laws and
Policies
 Section
216.292,
F.S.
 Section
216.181,
F.S.
 Section
216.192,
F.S.
 Section
216.292,
F.S.
06/04/2015
Department of Financial Services
Workflow Page 4 of 5: BUD – Carry/Certified Forward to Reversions
Swim lanes
– Definition
Enterprise – At enterprise level
EOG/OPB – Executive office of the Governor / Office of Budgeting and Planning
Agency - Agency person responsible for budget
Process Step ID
Process Name
Description of Process
Governing
Laws and
Policies
BUD IP 3.1
Tentative Carry
Forward
(Personnel and
Non-personnel)
Data Set Created
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal
Year End
Instructions
BUD IP 3.2
Carry Forward
Authority
Category 13XXXX
Data Set Created
 Florida PALM automatically
identifies with a “C” tentative
Carry Forward (Personnel and
non-personnel) Incurred
obligations to be marked for
Carry Forward
 Data is sent to LAS/PBS of the
tentative Carry Forward
budget (unexpended release
balances) as of 6/30 for Carry
Forward (personnel/nonpersonnel)
 Florida PALM automatically
identifies with a “C” Carry
Forward Authority Category
13XXXX (statutorily
authorized)
 Data is sent to the LAS/PBS of
the Carry Forward Authority
Category 13XXXX
BUD IP 3.3
Tentative Certified
Forward (FCO)
Data Set Created
BUD 3.4
Validate Carry
Forward
(Personnel and
non-personnel)
Page 20 of 30
 Florida PALM automatically
identifies with a “C” tentative
Certified Forward (FCO)
 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)
 EOG/OPB validates tentative
Carry Forward (Personnel and
non-personnel) Incurred
obligations to be Carry
Forward
 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
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
BUD 3.5
Validate Carry
Forward Authority
Category 13XXXX
 EOG/OPB validates tentative
Carry Forward Authority
Category 13XXXX (statutorily
authorized)
BUD 3.6
Validate Tentative
Certified Forward
(FCO)
 EOG/OPB validates tentative
Certified Forward (FCO)
BUD 3.7
Agencies Mark
 Agencies identify and/or
Carry Forward
adjust automatically marked
/Certified Forward
Carry Forward (Personnel and
Records
non-personnel) records
 Agencies statutorily
authorized to re-characterize
funds from Carry Forward
(Personnel and nonpersonnel) to Carry Forward
Authority Category 13XXXX
 Agencies identify and/or
adjust automatically marked
FCO projects to be Certified
Forward
 Agencies manually mark or
unmark records for incurred
obligations
Request Carry
 Agencies Request approval of
Forward ReCarry Forward Authority
characterization
Category 13XXXX ReApproval
Characterization.
 Reconciliation of statutory
calculations and
approval/denial of requested
amounts, while differences are
reconciled in Control Point 3
between EOG/OPB, DFS and
Agencies
BUD 3.8
Page 21 of 30
Governing
Laws and
Policies
Addressed
Memorandums
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 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
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
BUD 3.9
Establish Final
Carry Forward
(Personnel and
Non-Personnel) /
Carry Forward
Authority
Category 13XXXX
BUD 3.10
Agency
Carry/Certified
Forward Data
BUD 3.11
Posting Final
Carry Forward
(Personnel and
Non-Personnel) /
Carry Forward
Authority
Category 13XXXX
Review/Approve
Certified Forward
(FCO)
 DFS establishes Final Carry
 Section
Forward (personnel and non216.301, F.S.
personnel)/Carry Forward
 EOG/OPB
Authority Category 13XXXX, by
Agency
the end of July
Addressed
Memorandums
 DFS Fiscal
Year End
Instructions
 Agency Carry/Certified
 Section
Forward Data is sent to
216.301, F.S.
LAS/PBS
 EOG/OPB
 Approved, denied and reAgency
characterized balances data all
Addressed
transferred (First
Memorandums
Carry/Certified Forward
 DFS Fiscal
Reversion, within August)
Year End
Instructions
 EOG/OPB post final Carry
 Section
Forward (Personnel and Non216.301, F.S.
Personnel) / Carry Forward
 EOG/OPB
Authority Category 13XXXX to
Agency
LAS/PBS, by the end of August
Addressed
 Posting includes First
Memorandums
Reversion data
 EOG/OPB Review and Approve  Section
Certified Forward (FCO) data
216.301, F.S.
is sent to LAS/PBS
 EOG/OPB
 All non-obligated and nonAgency
approved Certified Forward
Addressed
(FCO) funds will be reverted
Memorandums
(First Carry/Certified Forward
Reversion, by September 1st)
 LAS/PBS sends all Approved
 Section
Final Certified Forward (FCO)
216.301, F.S.
data to the Florida PALM
 EOG/OPB
 (Second Certified Forward
Agency
Reversion, by September 1st)
Addressed
Memorandums
 Florida PALM GL/BL receives
 Section
all Approved Final Carry
216.301, F.S.
Forward (Personnel and Non-
BUD 3.12
BUD IP 3.13
Approved Final
Certified Forward
(FCO)
BUD 3.14
Florida PALM
GL/BL
Page 22 of 30
Governing
Laws and
Policies
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Process Step ID
BUD IP 3.15
Page 23 of 30
Process Name
Description of Process
Governing
Laws and
Policies
 EOG/OPB
Agency
Addressed
Memorandums
Ending Certified
Forward Balances
(9/30 Reversion
Entries)
Personnel), Approved Carry
Forward Authority Category
13XXXX and Approved Final
Certified Forward data sent
from LAS/PBS
 All non-obligated and
disapproved Carry Forward
(personnel and nonpersonnel) and Carry Forward
Authority Category 13XXXX
funds will be reverted. (First
Carry/Certified Forward
Reversion, within August)
 Second Carry Forward
Reversion, by September 30th
 Florida PALM GL/BL sends
final Certified Forward 9/30
Reversion Entries data to
LAS/PBS
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 DFS Fiscal
Year End
Instructions
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Workflow Page 5 of 5: BUD – Certified Forward (FCO) to Reversions – 19th Month
Swim lanes
– Definition
Enterprise – At enterprise level
EOG/OPB – Executive office of the Governor / Office of Budgeting and Planning
Agency - Agency person responsible for budget
Process Step ID
BUD 4.1
BUD 4.2
BUD 4.3
Page 24 of 30
Process Name
Description of Process
Governing
Laws and
Policies
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
FCO Spreadsheets
 EOG/OPB sends FCO
 Section
Transmitted
spreadsheets to agencies
216.301, F.S.
for review and
 EOG/OPB
identification of remaining
Agency
FCO appropriation
Addressed
amounts
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
Agency Review of FCO
 Agencies review FCO
 Section
Spreadsheets/Workbooks
Spreadsheets and develop
216.301, F.S.
to Identify Remaining
workbooks within Florida
 EOG/OPB
FCO Appropriation
PALM to identify remaining
Agency
Amounts (Document
FCO appropriation
Addressed
Obligated or Unobligated
amounts. Agencies
Memorandums
Items, Include Supporting
document obligations and
 EOG/OPB
Documents & Comments)
non-obligations including
Guidelines for
supporting documentation
Fixed Capital
and comments as
Outlay
appropriate
Reversions
 Florida PALM modules
(P2P/PJT/A2D) accessed
FCO Spreadsheets
Provided to Agencies for
Review and Identification
of Remaining FCO
Appropriation Amounts
 EOG/OPB develops FCO
spreadsheets for agencies
to review and identify
remaining FCO
appropriation amounts
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Process Step ID
Process Name
Description of Process
BUD IP 4.4
Agency Requested FCO
Interface Data
for supporting
documentation
 Agencies request FCO
Interface Data to be
transmitted to EOG/OPB
for review/approval
BUD 4.5
Review/Approve Agency
FCO Interface Data to
Determine FCO
Reversions
 EOG/OPB review/approval
of FCO Interface Data to
determine FCO reversions
BUD 4.6
Build of Final FCO
Reversions
 Approved Agency FCO
Interface Data (FCO
remaining balances either
approved to be Certified
Forward or Reverted) is
sent from LAS/PBS to the
Florida PALM
BUD IP 4.7
Approved Agency FCO
Interface Data (FCO
Remaining Balances
either Approved to be
Certified Forward or
Reverted)
 EOG/OPB Final FCO
Reversion data is sent from
LAS/PBS to the Florida
PALM and final FCO
reversions report is
published
Page 25 of 30
Governing
Laws and
Policies
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 Section
216.301, F.S.
 EOG/OPB
Agency
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Process Step ID
BUD 4.8
Process Name
Description of Process
Florida PALM GL/BL
Update
 Florida PALM GL/BL
updates with Final FCO
Reversion data
Governing
Laws and
Policies
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
 Section
216.301, F.S.
 EOG/OPB
Agency
Addressed
Memorandums
 EOG/OPB
Guidelines for
Fixed Capital
Outlay
Reversions
1.7. Integration
Integration
ID
BUD IP 1
FFMIS or Key
System
MFMP
Integration Description
Florida PALM will send data to MFMP to be used to mark
incurred obligations in MFMP per DFS Fiscal Year End
Instructions
1.8. Control Points
Control Pt.
ID
BUD CP 1
BUD CP 2
BUD CP 3
Page 26 of 30
Control Point Description
Carry/Certified Forward Review - DFS iterative review and correction of negative
balances and accounts on demand per DFS Fiscal Year End Instructions
Carry/Certified Forward 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 receivables, validation of appropriation ledger (on-demand) and
approval/denial of agencies’ Category 13XXXX re-characterization per EOG/OPB
Agency Addressed Memorandums & DFS Fiscal Year End Instructions
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
1.9. Reporting
Report Description
No.
BUD R
1
BUD R
2
BUD R
3
BUD R
4
BUD R
5
BUD R
6
BUD R
7
BUD R
8
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.
Agencies can
securely develop
scenarios before
submission of their
final budget request.
Final Approved LBR,
LRPP and CIP are
submitted for
EOG/OPB/Legislative
Review; CIP budget
requests are
additionally
submitted to DMS for
review.
Budget
Establishment
Reports
Agency Annual
Operating Budget,
Rate Reports, etc.
Forecasting Reports
Labor Reports
(Project/Cost
Accounting)
Reports From the
Consolidated
Scenarios Process:
Agency Spend Plans,
Rate Reports, etc.
Page 27 of 30
Frequency
and
Triggering
Event
On demand
Audience(s)
Classification
Governing
Laws and
Policies
Enterprise
Level
Planning and
Forecasting
N/A
Annual
EOG/OPB,
Legislature,
Public, and
other
Agencies
Operational
Management
 Section
216.013, F.S.
 Section
216.023, F.S.
 Section
216.043, F.S.
Section
216.044, F.S.
Annual
EOG/OPB,
Legislature,
Public, and
other
Agencies
Operational
Management
 Section
216.013, F.S.
 Section
216.023, F.S.
 Section
216.043, F.S.
Section
216.044, F.S.
On-Demand
Agency
Operational
Management
N/A
On-Demand
Agency
Operational
Management
N/A
On-Demand
Enterprise
Level
Enterprise
Level
Operational
Management
Operational
Management
N/A
Agency
Operational
Management
N/A
On-Demand
On-Demand
& Monthly
N/A
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Report Description
No.
BUD R
9
BUD R
10
BUD R
11
BUD R
12
BUD R
13
BUD R
14
Budget Amendment
Adjustments
Exceptions and
Notifications
Carry Forward/
Carry Forward
Authority Category
13XXXX Reversions
Carry/Certified
Forward FCO
Reversion Reports
Agency FCO Projects
Final FCO Reversion
Reports
Frequency
and
Triggering
Event
On-Demand
Audience(s)
Classification
Governing
Laws and
Policies
Agency
Annual
Agency
Annual
EOG/OPB,
Legislature,
Agency
Operational
Management
Carry/Certified
to Reversions
Carry/Certified
to Reversions
Section
216.181, F.S.
Section
216.301, F.S.
Section
216.301, F.S.
Annual
EOG/OPB,
Legislature,
Agency
EOG/OPB,
Legislature,
Agency
EOG/OPB,
Legislature,
Agency
Annual
Annual
Carry/Certified Section
to Reversions
216.301, F.S.
Carry/Certified Section
to Reversions
216.301, F.S.
Carry/Certified Section
to Reversions
216.301, F.S.
1.10. Accounting Events
Accounting
Event ID
Description
BUD AE 1
Record appropriations, record approved
budget, record releases for general revenue
fund and trust funds
Automated and on-demand budget checks
from all components of the Florida PALM
system against the Budget Ledger for
payments and posting to the Florida PALM
GL/BL
Record budget amendment adjustments
Agencies Mark Carry/Certified Forward
entries
Carry/Certified Forward entries
Reversion Entry
BUD AE 2
BUD AE 3
BUD AE 4
BUD AE 5
BUD AE 6
Page 28 of 30
Accounting Entry
DR – Debit
CR – Credit
Automated in Florida PALM
Automated in Florida PALM
Automated in Florida PALM
Automated in Florida PALM
Automated in Florida PALM
DR Reversion of Appropriation,
9/30
CR Unexpended Releases
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
1.11. Key Performance Indicators/Measures
Measure
Relevance
Data Elements Needed to
Generate Measure
Percentage of LBR issues
actually appropriated
Budget projected to revert
(this might fall under
“Precision of revenue and
expenditure projections”)
% of salary rate utilized
Dollar value of unexecuted
contracts and unexecuted
supplemental agreements
Potential certification forward
balances and reversions (prior
to the end of the state fiscal
year)
Contract / project
encumbrances with no activity
for the previous 24 months (or
other designated time period)
Contract / project
encumbrances older than 5years (or other designated
time period)
Reversions and certified
forward request denials at the
end of the state fiscal year
5% cap for Turnpike and Rail
Enterprises carry forward
% of Year End Reversion per
Category – Department Level
% of Budget Allotment that is
expended and encumbered
% of Certified
Forward/Reversion for FCO
1.12. Future Enhancements
Ability to accommodate budgets based on revenues with different rules set by LAS/PBS that is
controlled by enterprise.
Page 29 of 30
Budget Preparation to Reversion
06/04/2015
Department of Financial Services
Page 30 of 30
Budget Preparation to Reversion
06/04/2015