Department of Financial Services
1.1. General Information
Process Area GAC – Grant Application to Closeout
Process (1) Application
Workflows (2) Set Up
(3) Maintain
(4) Capture Costs/Revenue Cycle
(5) Closeout
As of 06/04/2015
1.2. Authors and Contributors
Authors 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
Contributors Agency SME’s
1.3. Scope
This document depicts the Level 2 detailed proposed business process design for the grants process
area from application and grant code set up to grant closeout. Florida PALM will likely 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 online funding
catalogs and application development; detailed grants accounting and program data set up;
monitoring of program progress, maintaining the grant award, and status reporting; and grants
closeout of program activity and accounting. The grants functionality will also include grants level
budget controls and grants 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 grants program planning functions. Program planning details can
be used to monitor program progress and facilitate status reporting. Grants have linkages to several
process areas for recording costs, revenues, and assets. The flow diagram provides references to
the other process area diagrams to show connections.
1.4. Assumptions
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Federal and State grants and subgrants will be established and maintained in this process area
Grantors will be established at a statewide level
Grant numbers will be assigned to each individual grant
Grant numbers need to be linked and parent/child relationships established
One or more CFDA numbers will be associated to each Federal grant, where applicable
Page 1 of 26
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
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One or more CSFA numbers will be associated to each State project, where applicable
Grant files will be maintained by each agency
Grant billings and drawdowns will be performed in the Accounts Receivable/Billing Process
Area
Purchase orders and contracts related to grants or subgrants will be handled in the Procure to
Pay Process Area
Capitalized assets acquired through grants will be recorded and maintained in the Asset
Acquisition to Disposal Process Area and will provide the option to capitalize, inventory, and
identify subrecipient, if applicable
Matching and maintenance of effort expenditures will be tracked
The ability to account for multi-year grants and obligations will be available
Fiscal data will reside in the accounting system
The ability to track activities and financial transactions across multiple funding sources will be
available
Indirect costs, departmental and SWCAP, that are eligible for recovery at the grant and
disbursements level will be captured
1.5. Standardized Process Area Overview
The process area begins with a grant application, State Plan or Memorandum of Understanding
related to a state or federal 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
the funding is not approved, the application is closed. If the 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, awarded amount, CSFA or CFDA number, Grantor identifiers, etc.
The grant agreement may be amended any time after the initial award. The grant may also be
subgranted to other eligible recipients after the award.
Once the grant is established, the grant can begin to be administered by the agency. All
expenditures, revenues, and other transactions will be captured, tracked, and reported. The Grants
Process Area will interface with several other process areas to capture transactions associated with
the grant. Expenditures and revenues charged to the grant will be reconciled and reviewed for
allowability, grant completion status and to determine if any adjustments are needed. The Grantor
will be billed through the Accounts Receivable Billing 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 CMIA, SWCAP, and SEFA reporting.
Once all grant objectives have been completed, expenditures and revenues appropriately accounted
for and all reporting requirements met, the grant will be closed out but can be reopened if needed.
Page 2 of 26
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
1.6. Process Area Details
This section will provide a detailed description of process activities. Definitions of swim lane roles
will be defined in a table above the process step listing.
Workflow Page 1 of 5: GAC – Application
Swim lanes
– Definition
Agency Grant Administrator – Agency person responsible for grant coding and
monitoring / may not be the same as Grant Program Manager depending on each
agency’s administrative operations. Security roles assigned by the agency will
control access to the system and specific functions for individual authorized
users.
Agency Grant Approver – Agency person responsible for Agency’s overall
commitment
Grantor – Includes Federal, State, Not for Profit, or Other entities that award funds
Process Process Name
Step ID
Description of Process
Governing
Laws and
Policies
GAC 1.1
Search for
Grants
 Search grants available from Federal, State or
private entities are perused for opportunities.
 Grants application functionality can be used to
apply for competitive and non-competitive grants.
GAC 1.2
Other Grantors
 The funding source can be through CFDA/CSFA or
through other sources.
Page 3 of 26
Grant Acquisition to Closeout
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97,F.S.
 CFO Memo
06/04/2015
Department of Financial Services
Process Process Name
Step ID
Description of Process
GAC 1.3
Federal/CFDA
State/CSFA
 This can be an online process whereby Florida
PALM would download catalog data from the
CFDA or CSFA depending on data compatibility.
 This can also be a manual process.
GAC 1.4
Prepare Grant
Application
 Initial step to open a new grant application.
GAC 1.5
Input Proposed
Program
 Input descriptive data on the proposal and how it
aligns with the grant funding opportunity.
Page 4 of 26
Grant Acquisition to Closeout
Governing
Laws and
Policies
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97,F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97,F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97,F.S.
 CFO Memo
02 (13-14)
06/04/2015
Department of Financial Services
Process Process Name
Step ID
Description of Process
Governing
Laws and
Policies
GAC 1.6
Input Proposed
Budget
 Input budget data at the level of detail required by
the Grantor.
GAC 1.7
Input Indirect,
Fringe, F&A
Cost Details
 Input the rates and other details on the method of
applying indirect/F&A/fringe costs to requests for
funding/reimbursement.
GAC 1.8
Input Cost
Sharing Details
 Input the data required by Grantor to identify the
applicant’s proposed methods and rates of cost
sharing under the program’s specifications.
GAC 1.9
Input
 Input the data required by Grantor to identify and
Page 5 of 26
Grant Acquisition to Closeout
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97,F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97,F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
06/04/2015
Department of Financial Services
Process Process Name
Step ID
Subrecipient
Details
Description of Process
qualify proposed subrecipients.
GAC
1.10
Input Program
Schedule
 Input the schedule of activities at the level of
detailed required by the Grantor such as
deliverable dates/milestones.
GAC
1.11
Input Program
Resources
 Input the data required by Grantor to describe the
program staff and qualifications.
GAC
1.12
Define/Update
Protocols/Rules
 Florida PALM may offer functionality to enable an
agency to configure the checklist and workflow of
Page 6 of 26
Grant Acquisition to Closeout
Governing
Laws and
Policies
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
06/04/2015
Department of Financial Services
Process Process Name
Step ID
Description of Process
Governing
Laws and
Policies
items to be completed and internal approvals
required by the Grantor and/or applicant’s
organization prior to submission of the application
to the Grantor.
 If the agency elects to use protocols/rules
functionality and a new set is required, this step
represents setting up a new set.
GAC
1.13
Copy Existing
Protocols/Rules
 If an already existing set of rules and protocols are
available Florida PALM functionality may offer the
ability to use it for the new grant.
GAC
1.14
Advance
Proposal
 Indicate that the application is complete and the
protocols/rules are satisfied and the application is
ready for internal approval to submit.
GAC
1.15
Close
Application
 If the application is unfit for submission to
Grantor, and the applicant/agency decide not to
rework for submission, terminate the application.
Page 7 of 26
Grant Acquisition to Closeout
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97,F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
06/04/2015
Department of Financial Services
Process Process Name
Step ID
Description of Process
GAC
1.16
Submit
Application
 At this point the agency executes electronic
transmission of the grant application or generates
soft copy/hard copy of grant application for
delivery to grantor.
GAC
1.17
Resolve
Outstanding
Issues
 In the event that final terms and/or special
conditions received from the Grantor are not
amenable to the agency, at this point renegotiation
to resolve outstanding issues occurs.
Governing
Laws and
Policies
Grantor
specific
requireme
nts
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
Workflow Page 2 of 5: GAC – Set Up
Swim lanes
– Definition
Page 8 of 26
Agency Grant Administrator – Agency person responsible for grant coding and
monitoring / may not be the same as Grant Program Manager depending on each
agency’s administrative operations. Security roles assigned by the agency will
control access to the system and specific functions for individual authorized
users.
Agency Finance – Agency person responsible for grant accounting and financial
business processing
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
GAC 2.1
Set Up/Award
Issued
 If the application is submitted and an award is
granted, proceed to the step necessary to
establish the grant accounting and program
details.
GAC 2.2
Establish
Grantor
GAC 2.3
Input Grant
Details
 If the Grantor is not already on record or is but
requires updated data, input the data necessary
to establish the Grantor.
 Also proceed to ARB1.1 to establish the Grantor
as a customer to set up the billing function.
 Input the program data required by the recipient
organization to describe the grant. (This should
be prepopulated from the application and
updated/appended at this step if needed).
GAC 2.4
Input Budget
Components
 Input the budget data required by the recipient
organization to describe the grant budget which
allows for lower level controls on spending
within grant budget and associated federal/state
budget components. (This should be
prepopulated from the application and
updated/appended at this step if needed).
GAC 2.5
Input
Recipient
Organization
Details
 Input any additional descriptive data on the
program manager/principal
investigator/program organization required by
the recipient organization. (This should be
prepopulated from the application and
updated/appended at this step if needed).
Page 9 of 26
Description of Process
Governing
Laws and
Policies
Grant Acquisition to Closeout
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Uniform
Guidance
 Other Grantor
specific
requirements
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
GAC 2.6
Input
Recipient
Indirect,
Fringe, F&A
rates
 Input the rates authorized by the Grantor for
recipient indirect costs, fringe costs and F&A
costs organization to describe the grant budget.
(This should be prepopulated from the
application and updated/appended at this step if
needed).
GAC 2.7
Input Cost
Sharing
Commitments
 Input any updated or additional cost sharing data
required by the recipient organization or
Grantor. (This should be prepopulated from the
application and updated/appended at this step if
needed).
GAC 2.8
Input Grantee
Compliance
Info
 Input any updated or additional compliance data
required by the recipient organization or
Grantor. (This should be prepopulated from the
application and updated/appended at this step if
needed).
GAC 2.9
Input Grantor
Guidelines
GAC
2.10
Input
Resource Data
 Input and associate for tracking purposes any
updated or additional program criteria required
by Grantor. (This may potentially be
prepopulated from the application and
updated/appended at this step if needed).
 Input program staffing data (e.g. professional
qualifications) as required by recipient
organization or Grantor. (This should be
prepopulated from the application and
updated/appended at this step if needed).
Page 10 of 26
Description of Process
Governing
Laws and
Policies
Grant Acquisition to Closeout
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Uniform
Guidance
 Other Grantor
specific
requirements
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
GAC
2.11
Input
Subrecipient
Information
 If the grant has subgrants, input subrecipient
details as required by program.
 For example, associate sub-grantee with asset
acquisition triggers and/or program schedule for
milestones that represent assets. (Some of this
may be prepopulated from the application and
updated/amended as needed).
GAC CP
2.12
Copy Existing
Budget
Structure
 If an already created budget structure (e.g. a
prior grant) is suitable, Florida PALM may offer
functionality to make a copy and amend for the
new grant.
 Control Point: Authorized Finance User validates
and selects the budget structure
GAC CP
2.13
Define Budget
Structure
 If a new budget structure is required, select and
input the structure.
 Control Point: Authorized Finance User validates
and selects the budget structure.
GAC
2.14
Input Budget
Details
 Input the budget data at the level of detail
required by the recipient organization. This may
be optional depending on the scope of
functionality adopted.
 This functionality is used to control budget edits
within a budget structure defined in the GAC
module.
 This is an addition to and separate from the
appropriation or allotment checking within the
BUD process area.
Page 11 of 26
Description of Process
Governing
Laws and
Policies
Grant Acquisition to Closeout
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97,F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
CFO Memo 02
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
GAC CP
2.15
Confirm
Indirect/F&A
Calculations
Description of Process


GAC CP
2.16
Establish
Grant &
Budget at
Chart of
Accounts



GAC
2.17
Subrecipient
Producing
Capital Asset?

GAC
2.18
 Producing
Capital
Asset?

Page 12 of 26
Governing
Laws and
Policies
(13-14)
This is a control point used to confirm rates and
 Uniform
methods prior to establishing the valid grant
Guidance
coding at the chart of accounts and prior to
 Other Grantor
establishing the grants budget in GAC. If changes
specific
are needed return to Agency Grant
requirements
Administrator.
 Section
Control Point: Authorized Finance User confirms
215.195, F.S.
calculations
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
GAC updates R2R making the new grant code as a  Uniform
valid value for use in accounting transactions and
Guidance
creates the budget journal/ledgers in the GAC
 Other Grantor
module.
specific
A2D NOTE: If the grant will construct or build a
requirements
capital asset over the course of the program, the
 Section
A2D process can be used to establish a
215.195, F.S.
preliminary asset record to be used at the point
 Section
at which the work-in-progress and/or completed
215.97, F.S.
asset needs to be recorded in the GL.
 CFO Memo 02
PJT NOTE: If the grant will produce a capital asset
(13-14)
and will require a project code, the PJT process
can be used to establish the project code and
associate the project code with the grant and, if
expanded project functionality is adopted,
associate project milestones with A2D triggers.
If the subrecipient of the grant program produces  Uniform
one or more capital assets by its execution,
Guidance
Florida PALM A2D Asset functionality will be
 Other Grantor
used to associate the grant to a preliminary asset
specific
record (not posted to GL).
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
If the grant program produces one or more
 Uniform
capital assets by its execution, Florida PALM A2D
Guidance
Asset functionality will be used to associate the
 Other Grantor
grant to a preliminary asset record (not posted to
specific
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
Description of Process


GAC
2.19
Use PJT
Projects?




GAC
2.20
Labor Costs?
Page 13 of 26

GL).
For example if the grant supports a construction
project or a non-construction project such as the
development of an IT application or any other
work product that the state needs to book as a
capital asset, the A2D module is where the work
in progress and/or final product is recorded.
Please note that assets acquired but not built
under a grant will be set up during the P2P
process as reflected in the GAC – Cost Capture
subprocess.
Florida PALM may offer expanded project
functionality including project planning and
tracking tools with key milestones identified.
The PJT process area describes these in detail.
Agencies may elect to use the PJT functionality in
conjunction with GAC functionality to manage
grant program execution over the duration of
activity.
If the grant program will produce one or more
capital assets by its execution, Florida PALM PJT
functionality will be used to associate the grant to
the project code(s).
If project planning detail functionality is used,
Florida PALM may offer functionality that
associates certain project milestones with asset
recordation at the General Ledger. This may
enable automatic update to the A2D Asset
Management process area.
Otherwise, if the grant program will not produce
a capital asset, the PJT project may still be used if
the agency chooses.
If the grant award is used to support state payroll
expenses, Florida PALM will offer the ability to
allocate grant-coded costs directly to their
associated accounting details via the PAY payroll
production process. This may be accomplished
in two ways – via the timecard or payroll default.
Grant Acquisition to Closeout
Governing
Laws and
Policies
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
Description of Process
Governing
Laws and
Policies
GAC IP
2.21
Via People
First
Timecard
 This represents the update of People First to
establish the new grant code as a valid value for
employee timecards.
GAC
2.22
Activate Grant
Code
 At this point the status of the new grant code is
made active for transaction processing by
authorized users.
 Status types may preclude selected users and/or
all users from using the code depending on the
stage of the program life-cycle. R2R 2.1 is
updated by GAC.
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
 Uniform
Guidance
 Other Grantor
specific
requirements
 Section
215.195, F.S.
 Section
215.97, F.S.
 CFO Memo 02
(13-14)
Workflow Page 3 of 5: GAC – Maintain
Swim lanes
– Definition
Enterprise – Step executed at a statewide level by state shared services and/or
control agency (e.g. A&A, BOSP,DMS and Treasury)
Agency Finance – Agency person responsible for grant accounting and financial
business processing
Agency Grant Administrator – Agency person responsible for grant coding and
monitoring / may not be the same as Grant Program Manager depending on each
agency’s administrative operations. Security roles assigned by the agency will
control access to the system and specific functions for individual authorized
users.
Process
Step ID
Process
Name
GAC 3.1
Monitor
Program
Progress
Page 14 of 26
Description of Process
Governing
Laws and
Policies
 At this point the grant program is underway and the
grant code is actively used in various transaction
processing, labor cost allocation and accounting
Grant Acquisition to Closeout
 Uniform
Guidance
 Other
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
Description of Process
adjustments
 Using the GAC functionality, Grants Manager and
Agency Finance/Accounting are able to update and
monitor activity status and accounting activity
within the GAC journal/ledger.
 If full functionality is in use, a set of status reports
can be generated.
GAC 3.2
Amend
Award
Details
 If a grant award is changed by the Grantor/grantee,
the award can be updated.
GAC 3.3
Update
Program
Budget
 This is used if the award amendment requires
budget structure and/or detail changes.
GAC 3.4
Calculate
Indirect Costs
 Periodically calculate indirect costs to be applied
during grants-coded journal transfer process
(R2R1.2).
Page 15 of 26
Grant Acquisition to Closeout
Governing
Laws and
Policies
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
GAC CP
3.5
Pre-Audit
Indirect and
Allowable
Costs
 Use online inquiry and reporting functions to
exercise this control point.
GAC CP
3.6
Apply Agency
Cost
Allocation
Method
 Applies when the recipient organization is
authorized to use a certified cost allocation process
– will require journal transfers at R2R 2.1.
GAC 3.7
Update
Transparency
Data
 Grants data required to fulfill the state’s
transparency data will need to be transmitted or
accessible.
Page 16 of 26
Description of Process
Grant Acquisition to Closeout
Governing
Laws and
Policies
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
Description of Process
Governing
Laws and
Policies
 CFO Memo
02 (13-14)
Workflow Page 4 of 5: GAC – Cost Capture/Revenue Cycle
Swim lanes
– Definition
Enterprise – BOSP – Bureau of State Payroll
Enterprise – A&A – Bureau of Audit & Analysis
Agency Purchasing Buyer – Department of Management Services – Purchasing
Agency Grant Administrator – Agency person responsible for grant coding and
monitoring / may not be the same as Grant Program Manager depending on each
agency’s administrative operations. Security roles assigned by the agency will
control access to the system and specific functions for individual authorized
users.
Agency Finance – Agency person responsible for project accounting and financial
business processing
Vendor– Provider of goods/services to Agency
Funding Source – Grantor, Customer
Process
Step ID
Process
Name
GAC 4.1
CAPTURE
GRANT
COSTS
Update Grant
Ledger and
Budget
GAC IP
4.2
Outbound
Interface to
Page 17 of 26
Description of Process
Governing
Laws and
Policies
 The GAC Capture Costs/revenue Cycle map
depicts at which points in the business
transaction processes the grant code is
introduced to ensure accounting entries are
attributed to the grant (purchasing, accounts
payable, payroll, journal transfers, and accounts
receivable). Online inquiry and reporting
functionality is used periodically to identify and
calculate total grant costs based on expenses and
journal transfers.
 The Grants journals/ledgers contain
comprehensive data (all entries including
encumbrances) from the R2R General Ledger that
can be used in the GAC grants functionality to
perform modeling, analysis and “GAC grantsonly” journal transfers that do not affect the
General Ledger.
 To interface with agency business systems to
update costs captured for the grant.
Grant Acquisition to Closeout
 Uniform
Guidance
 Other
Grantor
specific
requirement
s
 Uniform
Guidance
06/04/2015
Department of Financial Services
Process
Step ID
Process
Name
Description of Process
Governing
Laws and
Policies
Agency
Business
Systems
GAC 4.3
Receive
Vendor
Invoice
 This step represents the program manager
receiving the invoice for good/services obtained
via purchasing processes.
 The invoice will be processed as accounts
payable in the P2P process.
GAC 4.4
Capture
Grant Costs
GAC 4.5
Submit Draw
 Online inquiry and reporting functionality is used
periodically to identify and calculate total grant
costs based on expenses and journal transfers.
The totals represent the basis for receivables
posted in ARB.
 If ARB billing functionality is used to request
reimbursement, these totals are used to prepare
the bill and automatically post the ARB
receivable.
 If ARB billing functionality is not used, the
recipient organization/agency will draw down
funds from the Grantor.
 Draw down date is the same as the invoice date.
GAC 4.6
Remit
Payment
 The Grantor remits payment in response to ARB
billing invoice or drawdown activity and the
subsequent bank deposit and ARB cash receipt
clear the respective receivable.
 Other
Grantor
specific
requirement
s
 Uniform
Guidance
 Other
Grantor
specific
requirement
s
 Uniform
Guidance
 Other
Grantor
specific
requirement
s
 Uniform
Guidance
 Other
Grantor
specific
requirement
s
 Uniform
Guidance
 Other
Grantor
specific
requirement
s
Workflow Page 5 of 5: GAC – Closeout
Page 18 of 26
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
Swim lanes
– Definition
Agency Grant Administrator – Agency person responsible for grant coding and
monitoring / may not be the same as Grant Program Manager depending on each
agency’s administrative operations. Security roles assigned by the agency will
control access to the system and specific functions for individual authorized
users.
Agency Finance – Agency person responsible for project accounting and financial
business processing
Process Process Name
Step ID
Description of Process
Governing
Laws and
Policies
GAC 5.1
Close or
Continue?
 If the grant is to be closed proceed to finalizing in
process transactions.
 If the grant requires extension or is not to be closed
for other conditions go to Grant Set Up.
GAC 5.2
Finalize
Transactions
in Process
 To begin the Grants Closeout process, first
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 so that grant encumbrances are
liquidated.
 Payments in process should be completed through
disbursement.
 Payroll in arrears for open grant period activity
should be processed through disbursement.
GAC CP
5.3
Complete
Program Tasks
(Input Status)
 If program detail functionality is being used and
has activity open, the activity should be completed
or cancelled with statuses updated to reflect
closure.
 Milestones that represent capital assets need to be
updated to trigger updates to A2D asset records.
Page 19 of 26
Grant Acquisition to Closeout
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
06/04/2015
Department of Financial Services
Process Process Name
Step ID
Description of Process
GAC CP
5.4
Capture Grant
Costs
 Online inquiry and reporting functionality is used
periodically to identify and calculate total grant
costs based on expenses and journal transfers.
 The totals represent the basis for receivables
posted in ARB.
 If ARB billing functionality is used to request
reimbursement, these totals are used to prepare
the bill and automatically post the ARB receivable.
GAC CP
5.5
Analyze Grant
Performance
(Confirm
Closure)
 Using the GAC online inquiry and reporting
functionality, Grants Manager and Agency
Finance/Accounting are able to assess status of
program and accounting activity to confirm the
grant is ready to be closed.
GAC 5.6
Close Grant
Period
 Close the grant period to lock out regular use of the
grant code in transaction and payroll processing.
 Select authorized users maintain access and update
abilities.
Page 20 of 26
Grant Acquisition to Closeout
Governing
Laws and
Policies
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
06/04/2015
Department of Financial Services
Process Process Name
Step ID
Description of Process
Governing
Laws and
Policies
GAC 5.7
Confirm
Drawdowns
and Billing
Complete
 Using GAC and ARB online inquiry and reporting
functionality, balance and reconcile the revenue
cycle.
GAC 5.8
Close Grants
Activity
 Close the program activity functions. Including
GAC activity/task areas and ARB customer/account
areas for the specific grant.
 Select users maintain the ability to make
adjustments in this status or reopen.
GAC 5.9
Close Grant
(Deactivate
Grant Code)
 All activity using grant code prevented in this
status.
 Select users maintain the ability to reopen for
exceptions requiring lagging adjustments.
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Section
215.195,
F.S.
 Section
215.97, F.S.
 CFO Memo
02 (13-14)
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
 Uniform
Guidance
 Other
Grantor
specific
requireme
nts
1.7. Integration
Integration
ID
GAC IP 1
GAC IP 2
Page 21 of 26
FFMIS or Key
System
Florida PALM
GAC various
grant set up
tables
Florida PALM
GAC grant
maintenance
tables
Integration Description
Upload grant set up data
Upload grant award amendment data
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
Integration
ID
GAC IP 3
GAC IP 4
GAC IP 5
GAC IP 6
GAC IP 7
GAC IP 8
FFMIS or Key
System
Florida PALM
GAC grant set up
tables
Florida PALM
GAC grant budget
tables
Various agency
business systems
R2R 2.1 process
Various agency
business systems
Outbound
Florida PALM
GAC
Integration Description
Subrecipient grant information is set up
Upload grant budget data
Grants budget data
Upload journal transfers to perform cost allocation
Extract grants journals/ledger and program data
Interface with MFMP to create PO/Contracts/Encumbrance
1.8. Control Points
Control Pt.
ID
GAC CP 1
GAC CP 2
GAC CP 3
GAC CP 4
GAC CP 5
Control Point Description
The use of protocols/rules helps the agency assure that prerequisites and approvals
are in place prior to submission of a grant application. This lowers risk.
The assignment of security roles will determine who is authorized to establish
protocols/rules.
Overall grant performance functionality helps the agency maximize benefits and
identify risks.
Agency finance confirms completion of the revenue management cycle to avoid loss
of funds.
Control of the status of the grant code is managed by assignment of security roles.
1.9. Reporting
In the description column of the report table, this should include the critical data included in the
report and the overall purpose for the report.
Report
No.
Description
GAC R 1
Application In
Process report
Page 22 of 26
Frequency
and
Triggering
Event
On Demand
Audience(s)
Classification
Governing
Laws and
Policies
Agency Grant
Administrator,
Applicant, Agency
Budget and
Finance
Operational
N/A
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
Report
No.
Description
GAC R 2
Report Grant
Budget vs.
Actual Costs
GAC R 3
Revenue Cycle
Report: Claims
Submitted vs.
Funds
Received
Draw History
Report; List of
total draws by
Grant/CFDA
for a period
Matching
Report:
Federal, State,
and Local
Grant
matching
requirements
Pipeline
Report; Grant
reimbursable
budget,
encumbrances,
expenditures,
program
income,
revenues, and
amount billed
budget
Report
Expenditures
and Revenues
for Grant; (
Start to Date,
Year to Date,
Period to Date,
Month to Date
)
Grant Expiry
GAC R 4
GAC R 5
GAC R 6
GAC R 7
GAC R 8
Page 23 of 26
Frequency
and
Triggering
Event
On Demand
Audience(s)
Classification
Governing
Laws and
Policies
Agency Grant
Administrator,
Agency Budget
and Finance
Grants
Administrator,
Agency Finance
Operational
Agency
Internal
Controls, State
Budget Law
Agency
Internal
Controls, State
Budget Law
On Demand
Grants
Administrator,
Agency Finance
Operational
Agency
Internal
Controls, State
Budget Law
On Demand
Grants
Administrator,
Agency Finance,
Audit/Compliance
Operational,
Statutory
Agency
Internal
Controls, State
Budget Law,
Grantor Terms
On Demand
Grants
Administrator,
Agency Finance
Operational
Agency
Internal
Controls, State
Budget Law
On Demand
Grants
Administrator,
Agency Finance
Operational
Agency
Internal
Controls, State
Budget Law
On Demand
Grants
Operational
Agency
On Demand
Operational
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
Report
No.
Description
Frequency
and
Triggering
Event
Report
Federal 425
Report
On Demand
GAC R 10
Advanced
Grantor
Funding vs.
Actual Costs
Grant Fiscal
Year End
Statement
On Demand
GAC R 12
GAC R 13
GAC R 14
GAC R 15
Page 24 of 26
Classification
Administrator,
Agency Finance
GAC R 9
GAC R 11
Audience(s)
Grants
Administrator,
Agency Finance,
Grantor
Grants
Administrator,
Agency Finance
Statutory
Annual
Grants
Administrator,
Agency Finance
Operational
Grant/CFDA
Activity by
vendor report
On Demand
Grants
Administrator,
Agency Finance
Operational
FAFATA
(Federal
Funding
Accountability
and
Transparency
Act)
Transparency
Report
Letters of
Credit Detail
Report (
Requests for
reimbursemen
t, and the cash
drawdown
process,
including
application of
indirect costs
on a grant-bygrant basis)
Report on Net
On Demand
General Public,
Grantor/Federal
Government, State
Authorities
Statutory
On Demand
Grantor/Federal
Government, State
Authorities,
Grants
Administrator,
Agency Finance
Operational
On Demand
Grants
Operational
Operational
Grant Acquisition to Closeout
Governing
Laws and
Policies
Internal
Controls, State
Budget Law
Grantor Policy
Agency
Internal
Controls, State
Budget Law
Agency
Internal
Controls, State
Budget Law
Agency
Internal
Controls, State
Budget Law
FAFATA
(Federal
Funding
Accountability
and
Transparency
Act)
State/Specific
Statutes
Uniform
Guidance
Other Grantor
specific
requirements
Agency
06/04/2015
Department of Financial Services
Report
No.
GAC R 16
Description
Expenditures
and Program
Income
(Draw)
SEFA (Yearend
expenditures )
Frequency
and
Triggering
Event
Audience(s)
Classification
Administrator,
Agency Finance
Periodic
Governing
Laws and
Policies
Internal
Controls,
State
Budget Law
Statutory
1.10. Accounting Events
Accounting
Event ID
Description
GAC AE 1
GAC AE 2
Indirect Costs
Cost Allocation
Accounting Entry
DR – Debit
CR – Credit
TBD
DR Expense (specific grant area)
CR Expense (initial transaction
area)
DR Revenue (initial transaction
area)
CR Revenue (specific grant area)
1.11. Key Performance Indicators/Measures
Measure
Relevance
Capture the on-time
completion of required
financial reporting
Fund to grant correlation
matrix – revenue recording
Trending of grant expenditures
(direct vs. indirect) in relation
to grant award as well as
current year appropriation
Actual indirect cost recoveries
compared to allowable
Reverted grant award
Compliance
Risk Identification
Progress towards meeting
minimums and maximums
Efficiency
Risk Identification
Page 25 of 26
Data Elements Needed to
Generate Measure
Report Status, Due Dates,
Accuracy
TBD
Accuracy
Compliance
Risk Identification
Grant Budget, Expense,
Revenue
Benefit Maximization
Rates, Receipts, Budgets,
Minutes
Budget, Expenses, Grant Status,
Amount Reverted
Dates, Program Period, Budget,
State Match, Expenses, Status
Efficiency
Grant Acquisition to Closeout
06/04/2015
Department of Financial Services
Measure
Relevance
Matching and Maintenance of
Efforts progress
Subrecipient performance
Compliance
Risk Identification
Efficiency
Data Elements Needed to
Generate Measure
Expenses, Funding Sources,
Budget, Grant Period
TBD
1.12. Future Enhancements
TBD
Page 26 of 26
Grant Acquisition to Closeout
06/04/2015