1.1. General Information Process Area Process

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Department of Financial Services
1.1. General Information
Process Area P2P - Procurement to Payment
Process 1. Establishing Encumbrances
Workflows 2. Invoice to Voucher
3. Voucher through Payment
4. Vendor Registration (not included)
5. 1099 Reporting (not included)
6. Contracts
7. Travel
8. Due to Due From
9. Direct Load and PCard
As of 06/05/2015
1.2. Authors and Contributors
Authors Deb Gries, State Process Lead
Warren Bone, EY Process Lead
Robin Chichester, EY Process Analyst
Contributors Department of Environmental Protection
Department of Financial Services
Fish and Wildlife Commission
Department of Agriculture and Consumer Services
Department of Health
Department of Highway and Safety Motor Vehicles
Justice Administrative Commission
Department of Management Services
Department of Management Services - MFMP
Department of State
1.3. Scope
The scope of the Florida PALM Procurement to Payment (P2P) process area encompasses the
financial management and accounting processes as it related to payment of the state’s financial
obligations of which procurement related expenses are a part of.
Because the State of Florida has already established an enterprise-wide procurement system
known as MyFloridaMarketPlace (MFMP), the scope of the P2P process area in Florida PALM has
changed from the Level 1 workgroup and process flows in that it will not include process modeling
or descriptions of the procurement cycle that do not in-and-of-themselves create accounting events.
Florida PALM will not replace nor duplicate MFMP’s procurement-management functions.
The P2P process area will include accounting events and internal controls that accompany the
traditional procurement cycle as shown below:
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Procurement to Payment
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Department of Financial Services
Plan  Budget  Solicit  Order  Receive  Pay
The P2P process area includes, but may not be limited to:
 Establishing Encumbrances
 Payment: Invoice/Credit to Voucher (includes PCard and Direct Load payments)
 Voucher to Payment (includes PCard and Direct Load payments)
 Payment Reconciliation and Escheatment
 Vendor Management.
 Contracts
 Travel
 Intergovernmental Billing (Due to/Due From)
Florida PALM will work with DMS/ MyFloridaMarketPlace (MFMP) to establish integration points.
Florida PALM will work with the small number of Florida state agencies which do not utilize
MyFloridaMarketPlace provide to integration points and integration standards. These state
agencies will then be responsible for integrating their internal systems with Florida PALM.
1.4. Assumptions

Vendors will continue to register in MFMP’s Vendor Information Portal (VIP). Information
collected in VIP will continue to be used to populate the State’s master file of vendors and
payees

The State’s master file of vendors and payees will be maintained in Florida PALM

Agencies not using MFMP will have integration points established to be able to directly
interface with Florida PALM

Select agencies will continue to directly interface their direct load payment requests to the
State’s accounting system.

DFS will continue to establish and apply pre-payment audit criteria and transaction
sampling for payment requests

Access to confidential records including transactions containing sensitive data elements
(e.g., social security numbers, personal/corporate banking information) will continue to be
restricted

Florida PALM will restrict access to agency specific transactions, etc. (e.g. agencies cannot
view another agency’s transactions)

The State’s new Purchasing Card system will interface with Florida PALM

Florida PALM will provide the capability to consolidate multiple payments from multiple
funding sources and multiple agencies to a single vendor while maintaining the ability to
provide detailed payment information at the transaction level for 1099 Reporting
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Procurement to Payment
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Department of Financial Services

A very wide variety and large number of users will need to be provided access to various
functions of Florida PALM (e.g., inquiries, transaction-level detail, field values, etc.)

Florida PALM will provide the capability to pre-encumber

Florida PALM will provide the capability of recording multi-year encumbrances and
converting a future encumbrance to a current encumbrance at the beginning of a new fiscal
year

Florida PALM will have the capability of applying payment offsets to eligible vendor
payments
1.5. Standardized Process Area Overview
Encumbrances will be recorded for purchase orders issued from MFMP, the Contracts Module
(FACTS), and agency business systems. Recording of the receipt of goods and approval of services is
made by the agency outside the central accounting system. Invoice information may be entered
manually or electronically (via live integration with MFMP) or integration with systems for
agencies not using MFMP and will populate with the agency’s established workflow for role
approvals. Vendor Management criteria will be modified to allow for the review of the vendor’s
selected method of payment and request a change to wire payment at the time of invoice
submission .
The submitted invoice will create an accounting event and then pass agency discretionary budget
controls to continue in the payment processing workflow.
 Agencies will have the ability to schedule payment dates prior to the prompt pay date to
obtain prompt payment discounts
 Florida PALM will automatically schedule payments by the prompt pay date when not
amended by the Agencies as per the reference above
DFS Auditing will populate into the approval flow to pre-audit invoices based on defined sampling
criteria. Upon full approval of the invoice, a voucher is created, encumbrances are reduced (if
established) and allotments are reduced. The voucher may be a one-to-one correlation to the
invoice and will be in the Scheduling Payment queue awaiting payment. One business day prior to
payment the voucher will need to pass cash availability. At fiscal year-end, all open encumbrances
will continue to be marked to use Carry Forward budget authority at the beginning of the next fiscal
year unless otherwise requested. Payment status information will be maintained to include
payments outstanding, those that have cleared the bank (presented and paid by Treasury),
cancellations, disputes, etc. Warrants not cashed after 12 months will be subject to the
escheatment process.
1.6. Process Area Details
The tables below describe each step in the processes envisioned to use the functionality of Florida
PALM accounting and payment subsystems to support accounting for pre-encumbrances and
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Department of Financial Services
encumbrances, registering and managing vendors, preparing and posting vouchers, paying
vendors/payees, and reconciling payments, approving employee travel and reimbursements,
accounting for Purchasing Card payments, Interagency billing and processing Direct Load
payments.
Nine workflow diagrams illustrate and accompany these standardized process area descriptions.
They cover the following broad areas:
1. Establishing Encumbrances
2. Invoice to Voucher
3. Voucher through Payment
4. Vendor Registration (not included)
5. 1099 Reporting (not included)
6. Contracts
7. Travel
8. Due to Due From
9. Direct Load and PCard
Workflow Page 1 of 9: P2P – Establishing Encumbrances
Swim lanes
– Definition
Agency Accounting – Agency level accounting
Agency Program/Unit Area – Agency program area
Process
Step ID
Process Name
Description of Process
Governing
Laws and
Policies
P2P 1.1
Agency’s
Procurement Office
Provides Purchasing
Requirements
 Section
287.057,
F.S.
 Section
255.0525,
F.S.
 FACTS
User
Manual
Appendix –
Method of
Procureme
nt Codes
 Chapter
60A-1,
F.A.C.
P2P 1.2
Purchase/Obligation
for Utility Payments,
Travel, or Small
Dollar Purchases
 Agency procurement personnel, guided by
State law and Agency policies, dictate which of
several different purchasing processes must be
followed for any given purchasing transaction.
 Competitive quotes and bids may be solicited
from vendors. Agencies conduct ITN, RFP, ITB,
RFQ, Single Source procurements utilizing
processes and systems outside of the Florida
PALM.
 Agencies can also make purchases from
existing valid contracts that have previously
been competitively sourced, such as:
 State Term Contracts
 Alternate Contract Source
 Agency Contracts
 PRIDE
 RESPECT
 Direct purchases may be made if authorized by
law, rule or policy.
 Utility payments, travel and certain small
dollar purchases are exempt from Chapter 287
F.S. Many of these obligations are paid
Page 4 of 28
Procurement to Payment
• Section
287.057, F.S.
• Section
287.058, F.S.
• Section
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
through a manual invoicing process, employee
reimbursement and/or the State Purchasing
Card.
P2P 1.3
Encumbrance Need
Determined
P2P 1.4
Input Encumbrance
P2P CP
1.5
Florida PALM Checks
Budget
P2P 1.6
Passes Budget
Check?
Page 5 of 28
 When the types of financial obligations are
determined, the option to encumber all
obligations will be available. The goal of DFS is
to identify obligations for each agency for
current and future years.
 Agency personnel will be able to enter
information needed to establish an
encumbrance in Florida PALM (e.g. vendor,
encumbrance number, etc.).
 Encumbrances not created through a PO in
MFMP will be created in Florida PALM or via a
standardized interface from Agency business
systems.
 The Budget Check will check appropriations
for the agency by Budget Entity, Fund,
Category, and, depending on the agency’s
business rules, will be capable of further
checking allotments down to the unit level.
 The Budget Check involves calculating
allotments from appropriations, minus
encumbrances, minus disbursements, minus
scheduled disbursements, minus payables (not
yet approved for payment) to determine the
available balance.
 If available budget balances are sufficient,
Florida PALM will encumber the transaction.
If not, the agency will determine if a change in
accounting or an override is warranted.
 If accounting codes are allowably and
appropriately changed, the transaction is
passed through budget check again. If this
check is successful, Florida PALM will
encumber the transaction.
 If available budget balances are still not
sufficient after accounting code changes (or if
accounting codes are not changed) Florida
PALM will provide the capability for a duly
authorized Agency user to override the
available budget within Agency- established or
statutorily appropriated limits.
 For example, in July of each year, allotments
Procurement to Payment
Governing
Laws and
Policies
112.061, F.S.
• Chapter
60A-1, F.A.C.
TBD
TBD
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
P2P CP
1.7
Override Available
Budget
P2P AE
1.8
Encumbrance
Established
P2P 1.9
Need to Adjust
Encumbrance?
P2P CP
1.10
Adjustment
Approved
Description of Process
may not yet have been entered down to the
unit level and a budget check failure may need
to be overridden to allow the payment to be
authorized.
 If available budget balances are not sufficient,
Florida PALM will not allow the transaction to
proceed unless an appropriately authorized
position in Agency Accounting overrides the
budget check.
Note: should the budget check fail at the
Appropriations level, direction from the agency’s
Budget and Finance Director is needed to move
the transaction.
 Once all prerequisite information has been
entered for the transaction and available
budget has been checked or overridden, an
encumbrance will be created in Florida PALM.
 Establishment of an encumbrance will result in
the following accounting entries in Florida
PALM ledgers:
 DR Encumbrances
 CR Budgetary Fund Balance Reserved for
Encumbrances
 If a non-PO related encumbrance needs to be
adjusted after initial establishment a request
will be submitted in Florida PALM via
workflow.
Note: A PO related encumbrance will be
amended based on a change from MFMP and/or
Agency Business Systems.
 Request will go to agency accounting
personnel to process the request.
Governing
Laws and
Policies
TBD
TBD
TBD
TBD
Workflow Page 2 of 9: P2P – Invoice to Voucher
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Procurement to Payment
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Department of Financial Services
Swim lanes
– Definition
Enterprise Accounting (CFO) – Personnel within the Department of Financial
Services (DFS) Bureau of Auditing and Accounting (A&A) responsible for auditing
activities
Agency Invoice Approver – Agency personnel responsible for final editing and
approval of the invoice transaction before DFS Sampling criteria is applied
Agency Invoice Reviewer – Agency personnel responsible for initial review and
editing of the transaction before the 2nd level/ final approval of the transaction.
Agency Program Approver – Agency personnel to authorize approval of the
transaction to move to accounting personnel
Agency Invoice Processor – Agency personnel to key invoice into Florida PALM
Agency Receiver or Approver – Agency personnel receiving goods at the unit level
Process
Step ID
Process Name
Description of Process
P2P 2.1
Receive Goods/
Approve Services
 Evidence of proper receipts of goods and
approvals of services will continue to be
recorded by the Agency and/or in MFMP by
the “Agency Receiver or Approver” and are
used as the basis to approve payment of an
invoice.
P2P 2.2
Authorized
Invoice/Credit
Received
P2P AE
2.3
Invoice/Credit
Submitted
 Invoices are received by agency business
units/ appropriate billing locations and
authorized for payment according to current
rule, statute and agency policy manually
and/or through MFMP.
 These invoices are then submitted to agency
personnel (referred to as an Invoice
Processor) for manual entry into Florida
PALM.
Note: If a need to issue payment by wire has
been identified, the justification statement must
be included with the invoice.
 An Invoice “Processor” will be able to enter
information from the vendor invoice to create
an invoice in Florida PALM as well as select
information (e.g. vendor, encumbrance
number (if established) PO#, etc. and be able
to enter comments, add attachments, etc.
 Upon submission, the Florida PALM invoice
will populate with an approval flow
(additional approvers can be added) to issue
payment to the vendor.
 The invoice submission creates an accounting
event on the General Ledger as follows:
Page 7 of 28
Procurement to Payment
Governing
Laws and
Policies
• Section
215.422(1) –
(3), F.S.
• Section
215.86, F.S.
• Section
216.181(16),
F.S.
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
P2P 2.4
Program Approver

P2P CP
2.5
Florida PALM Checks
Budget




P2P 2.6
Review Invoice

P2P 2.7
Passes Budget Check?



Page 8 of 28
 DR (Accrued Expense)
 CR (Payable )
The appropriate program level personnel will
review the transaction. If approved, the
transaction will move to the Budget Check. If
disapproved, the transaction stays with the
approver for resolution.
Upon approval by the Agency Program
Approver the transaction moves through to
Budget Check.
The Budget Check will check appropriations
for the agency by Budget Entity, Fund,
Category, and, depending on the agency’s
business rules, will be capable of further
checking allotments down to the unit level.
The Budget Check involves calculating
allotments from appropriations, minus
encumbrances, minus disbursements, minus
scheduled disbursements, minus payables
(not yet approved for payment) to determine
the available balance.
The results of this Budget check will populate
on the transaction and move the transaction
through to the Agency Invoice Reviewer.
The Invoice Reviewer identified for the
Agency’s accounting office will review the
transaction as to form, completeness
(including required attachments), corrections
and results from the budget check.
If available budget balances are sufficient,
Florida PALM will encumber the transaction.
If not, the agency will determine if a change in
accounting or an override is warranted.
If accounting codes are allowably and
appropriately changed, the transaction is
passed through budget check again. If this
check is successful, Florida PALM will
encumber the transaction.
If available budget balances are still not
sufficient after accounting code changes (or if
accounting codes are not changed) Florida
PALM will provide the capability for a duly
authorized Agency user to override the
available budget within Agency- established
or statutorily appropriated limits.
Procurement to Payment
Governing
Laws and
Policies
TBD
TBD
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
P2P CP
2.8
Override Available
Budget
P2P 2.9
Invoice Approver
Review
Page 9 of 28
Description of Process
 For example, in July of each year, allotments
may not yet have been entered down to the
unit level and a budget check failure may
need to be overridden to allow the payment
to be authorized.
 If available budget balances are not sufficient,
Florida PALM will not allow the transaction to
proceed unless an appropriately authorized
position in Agency Accounting overrides the
budget check.
Note: should the budget check fail at the
Appropriations level, direction from the
agency’s Budget and Finance Director is needed
to move the transaction.
 The Invoice Approver is the Agency’s final
level of approval from the Agency’s
accounting office and will have final authority
to formally initiate the transaction for
disbursement.
 This role will have the permissions to modify
the transaction if needed.
 If a transaction contains a request for wire
transfer and justification appears sufficient,
the Invoice Approver will approve the wire
transfer request.
 Based on the invoice dates entered into the
system the prompt pay date and payment due
date (n compliance with FS 215.422) is
automatically entered at the point of approval
(allows the state to earn interest but remain
in compliance with prompt pay
requirements).
 Payment will not be made until the prompt
pay date unless the agency has cause to
modify the date, e.g. vendor has provided a
discount for early payment.
 As long as the invoice meets all the
appropriate requirements to pay, the Invoice
Approver will approve the transaction.
 If the invoice is deficient, the Invoice
Approver can disapprove/deny the
transaction and will include comments on the
transaction that outlines the deficiencies.
This will return the transaction to the
Program Approver for further action.
Procurement to Payment
Governing
Laws and
Policies
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
P2P
2.10
Select Audit Sample
 Certain transactions are selected for audit by
the DFS Bureau of Auditing based on a set of
DFS-defined audit criteria, such as
 transaction value thresholds
 specific vendor name/ID
 specific object codes
 specific account codes
 If the transaction does not meet DFS audit
criteria, the transaction moves through for
voucher creation.
P2P CP
2.11
DFS Audits
Transaction
 If a transaction meets DFS Audit Criteria, the
workflow will direct the transaction to the
role of DFS Auditor and the transaction
moves to that queue for the DFS auditor to
review.
 The approval flow will be populated to
display the transaction status.
 Should the DFS auditor require additional
documentation the auditor will return the
transaction to the Invoice Approver.
P2P AE
2.12
Create Voucher
P2P
2.13
Invoice Approver
Review
P2P AE
Invoice Approver
 Once the transaction has been fully approved
and scheduled for payment, a voucher is
created, the encumbrance is reduced (if one
established) and allotments are reduced.
 The following accounting events occur at this
point:
 DR (Expenditures)
 CR (Payable/Due To)
 And if payment was made against an
encumbrance, the following accounting
events occur:
 DR (Budgetary Fund Balance Reserved
for Encumbrances)
 CR (Encumbrances)
 Final recording of approval moves the
Voucher into the Payment Processing queue.
 Upon receipt of the transaction from the DFS
Auditor, the Invoice Approver will obtain the
additional documentation, attach the
additional documentation to the transaction,
and return it to the DFS Auditor.
 Should the Invoice Approver be unable to
obtain the additional documentation required
Page 10 of 28
Procurement to Payment
Governing
Laws and
Policies
• Section
17.03, F.S.
• Chapter
69I-24, F.A.C
• Chapter
69I-40, F.A.C.
• DFS
Reference
Guide for
State
Expenditures
• Section
17.03, F.S.
• Chapter
69I-24, F.A.C
• Chapter
69I-40, F.A.C.
• DFS
Reference
Guide for
State
Expenditures
• Section
215.422 (1)(3), F.S.
• Chapter
69I-40.002,
F.A.C.
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
2.14
Rejects Transaction
by the DFS auditor, they will deny the
transaction which will automatically return it
to the Program Approver.
 The Program Approver will be notified of the
disapproval via email notification.
 The rejection of this transaction will result in
the reversal of the previous GL entries that
were made in P2P AE 2.3.
Note: The transaction will remain in the
system in order to document that the invoice
was received, and to record the status of
payment.
Governing
Laws and
Policies
Workflow Page 3 of 9: P2P – Voucher to Payment
Swim lanes
– Definition
Treasury – Department of Financial Services (Treasury)
Enterprise Accounting (CFO) – Personnel within the Department of Financial
Services (DFS) Bureau of Auditing and Accounting (A&A)
Agency Accounting – Personnel responsible for changes to cash at the agency level
Process
Step ID
Process Name
Description of Process
P2P 3.1
Identify Items for
Payment
Verify Cash
 Nightly payment processing begins selecting
payments with criteria for disbursement.
P2P CP
3.2
P2P 3.3
Notify Agency
P2P 3.4
Agency Resolves
P2P CP
3.5
Treasury Wire
Transfer Review
Page 11 of 28
 Before payment can be issued, Florida PALM
will confirm the paying agency’s Treasury
cash balance has sufficient cash balance to
cover transactions.
 If cash is not sufficient, Florida PALM will
automatically send notification to the Agency
via workflow.
 Once sufficient verified cash has been
confirmed the transaction passes to payment
offsets.
 The agency may need to divest to make cash
available and the transaction to go back
through Verify Cash.
 Wire requests will workflow to the Treasury
queue for review and where Treasury will
reject by exception. (No action permits wire
payments to be processed.)
Procurement to Payment
Governing
Laws and
Policies
TBD
TBD
TBD
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
P2P CP
3.6
Payment Offsets
P2P 3.7
P2P CP
3.8
Calculate Offset to
Creditor and
Available Balance to
Vendor
Paying Agency
Approval
 Payment offsets may be deducted from the
payment if the vendor has a delinquent debt
owed to the State.
 ARB will post a daily file that Florida PALM
will check against to determine vendors
eligible for offset (e.g. there are no
exemptions for their offset).
 DOR Levies will be processed in accordance
with their policy.
 IRS Levies: If a request has been received by
DFS to impose a levy, Vendor Relations will
flag the vendor in the statewide vendor file.
 Backup Withholding: If a vendor is subject to
backup withholding, the vendor will indicate
through the registration portal, or Vendor
Relations will flag the vendor in the statewide
vendor file.
 The transaction will be work flowed to the
Invoice Approver for validation that that the
IRS Levy offset is still in force.
 The agency will attach supporting
documentation if the IRS Levy is no longer in
force. Otherwise, the agency will annotate to
move forward with the calculation of the IRS
Levy offset.
 If an offset is indicated, Florida PALM will
calculate the amount of the offset due to the
creditor and the remaining balance of the
payment (if any) due to the vendor.
P2P 3.9
Vendor and
Page 12 of 28
 The transaction will be workflowed to the
agency approver
 For the offset to be applied to the payment,
the paying agency will need to approve the
revised payment amount.
 Should the paying agency approve the offset,
the reduction in the payment amount due to
the vendor will be made.
 Should the paying agency have an exemption
to not apply the offset, they will need to
document the exemption on the transaction
and not approve the offset. Full payment as
originally submitted will be processed to the
vendor.
 Only by the paying agency approving the
Procurement to Payment
Governing
Laws and
Policies
•Section
215.422 (1)(3), F.S.
• Section
17.075, F.S.
• Section
17.076, F.S.
TBD
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
Benefitting Agency
Notified

P2P
3.10
Issue Payment


P2P
3.11
Payment Settled?

P2P
3.12
Payment
Reconciliation


P2P
3.13
Cancel Payment and
Reissue?

P2P
3.14
ACH Return?


Page 13 of 28
offset will an automatic notification be
transmitted to the benefitting agency and the
affected vendor of the offset amount applied
to this payment.
ARBs daily offset file will be updated to
include the amount of offset applied and
other payment details as determined needed
by them.
Payment is made by one of the following
methods:
 Wire Transfer (See above.)
 Journal Transfer (JT): Transfer of funds
between agencies
 Physical Warrant: State issued financial
instrument to pay the vendor.
 Electronic Funds Transfer (EFT):
Electronically transferring funds from a
state bank account to a vendor/payee’s
designated account.
As payments are issued, transaction records
will be simultaneously updated to reflect the
date of issuance and method of payment.
Treasury will provide Florida PALM
confirmation if and when issued payments
have actually settled, i.e., been “paid” by the
State’s bank
When confirmation of settlement is received
from the Treasury, Florida PALM will update
transaction records to record the date and
amount of payment and the transaction is
marked as reconciled.
Records of settled transactions are passed to
several other process areas, including
Projects, Grants, Assets and Cash as
applicable.
Stopped or canceled payments can be
reissued if needed (e.g., lost or stolen
warrant).
ACH Returns occur when a Treasury ACH
payment is transmitted to a vendor’s
designated bank account, cannot be
deposited by the Bank, and is returned via
ACH to the State’s bank account.
Most ACH Returns occur because vendors
Procurement to Payment
Governing
Laws and
Policies
TBD
TBD
• Section
17.26, F.S.
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
P2P
3.15
P2P
3.16
P2P
3.17
Process Name
Description of Process
Returned/ Unsettled
Warrant Resolution
and Reconciliation
Escheatment
Unclaimed Property
have closed a bank account and failed to
update their bank account information in the
Vendor Master File.
 Transaction-level data for ACH Returns are
sent to the DFS Bureau of Vendor Relations,
which works with the paying agency and
vendor to resolve the issue.
 Agency resolves any issues regarding a
returned or unsettled warrant
 A warrant that has not been cashed and the
State holds the warrant for one year. The
transfer of funds happens in Unclaimed
Property.
 The state follows unclaimed property
processes to maintain amounts and resolve.
Governing
Laws and
Policies
TBD
TBD
TBD
Workflow Page 6 of 9: P2P - Contracts
Swim lanes
– Definition
Enterprise DFS A&A – Personnel within the Department of Financial Services (DFS)
Bureau of Auditing and Accounting (A&A)
Agency Program Approver and Contract Manager Agency personnel to authorize
approval of the transaction
Agency Contract Staff – Contract staff at the agency level
Process
Step ID
Process Name
Description of Process
P2P 6.1
Enter Contract Terms
and Conditions
 Agency contract staff inputs contract data
(some data will be prepopulated from master
vendor records)
 Executing Agency
 Vendor/Grantor
 Vendor/Grantor Address
 Minority Designation
 Vendor ID
 Type of Agreement
 Contract/Grant #
 Commodity/Service Type
 Description of Purchase
 Short Contract Title
 Long Contract Title
Page 14 of 28
Procurement to Payment
Governing
Laws and
Policies
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
Governing
Laws and
Policies


















P2P AE
6.2
Generate FY
Allotments
P2P AE
6.3
Generate FY
Encumbrance
P2P CP
6.4
P2P 6.5
Program Review
Manage Contract
Page 15 of 28
Contract Status
Date of Execution
Start and End Date
Statutory Authority
Recipient/Vendor
Method of Procurement
Outsourcing/ Capital Improvements
Original Contract Amount
Non-Recurring Budget
Recurring Budget
Amount by fiscal year
Changes/ Amendments
Accounting Information
Deliverables
Deliverable Price Method of Payment
Performance Metrics
Financial Consequences
Other information deemed necessary to
track contract/ grant information (e.g.,
renewals)
 Supporting documents are uploaded
and associated with the contract as
necessary
 If the agency requires FY allotments by
contract number, this is indicated by the
agency on the contract and automatically
established in Florida PALM. (Future FY
amounts will be created for the agency July 1
of each FY). The allotment will undergo a
budget check: if passed, will be established; if
failed, the agency will take appropriate action
for the GL.
 If the agency requires FY encumbrances by
contract number, this is indicated by the
agency on the contract and automatically
established in Florida PALM. (Future FY
amounts will be created for the agency July 1
of each FY). The allotment will undergo a
budget check: if passed, will be established; if
failed, the agency will take appropriate action
for the GL.
 The Program Approver reviews and approves
entries made in Florida PALM
 The Contract Manager is the liaison between
Procurement to Payment
TBD
TBD
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
P2P 6.6
Perform Contract
Review
P2P IP
6.7
Finalize and Upload
Audit Report with
Agency
Changes to Contract?
P2P 6.8
P2P 6.9
Are Changes Needed
to Closeout?
P2P CP
6.10
Contract Complete
the department and the vendor, and
minimally, performs duties and
responsibilities for the contract as outlined by
the agency and timely processes invoices.
 DFS A&A performs a contract review/
contract management review based on
established thresholds as identified with
Florida Statute and Comptroller
Memorandums.
 DFS A&A prepares and presents a report of
audit findings to the agency and uploads the
report from the CAS system in Florida PALM
 If a contract change/amendment (including
termination) is required, the action will
return to steps P2P 6.1 through 6.3 for
appropriate adjustments
 If a contract change is required for closeout,
the action will return to steps P2P 6.1 through
6.3 for appropriate adjustments.
 The contract manager needs to assess if there
are financial changes associated with the
closeout, such as unused funds or the final
invoice being reduced for financial
consequences or a balance in the Major
Maintenance Funds, etc. If so the action will
move through P2P 6.1 through P2P AE 6.3 (if
appropriate) and P2P AE 6.4 to liquidate the
reduce the allotments and/or encumbrance.
 When the term of the contract has been
completed/ all services rendered, etc. the
contract needs to be managed for closeout
activities with the vendor and in Florida
PALM.
Governing
Laws and
Policies
TBD
TBD
TBD
TBD
TBD
Workflow Page 7 of 9: P2P – Travel
Swim lanes
– Definition
Page 16 of 28
Agency Leadership – Leadership of agencies for approval
Agency Program Approver/Direct Supervisor – Agency personnel to authorize
approval of the transaction to move to accounting personnel
Agency Staff – Employees requesting approval to travel
Procurement to Payment
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
P2P 7.1
Submit Travel
Authorization
Request


Agency staff completes, then submits the online Travel Authorization request form in
Florida PALM. Submission of the online
document creates a unique identification
number.
Documentation of costs must be attached
when available (e.g. registration fee,
conference hotel room charge, etc.) and if an
advance is requested (80% of total costs
may be approved), a justification statement
of the financial hardship must be included
on the form.
Governing
Laws and
Policies
TBD
P2P CP
7.2
Review Travel
Request

Submission of the Travel Authorization
request will move through the approval flow
to the Agency’s Program Approver and/or
the employee’s direct supervisor to Approve
or Deny.
TBD
P2P 7.3
Travel Advance
Requested?

If request is not approved, the Request may
be modified and resubmitted.
The reasons for the original denial will
remain permanently attached to the request.
The Request may be abandoned, retaining a
permanent record of the request and the
reasons for rejection attached to the denied
request.
TBD


P2P CP
7.4
Review Travel
Advance

If a travel advance was included on the
Travel Authorization request, while in the
approval flow, the request for advance will
be reviewed.
TBD
P2P 7.5
Resolve and
Resubmit
 Submission of the Travel Advance request
will move through the approval flow to the
Agency’s Program Approver and/or the
employee’s direct supervisor to Approve or
Deny.
 If approved, the Travel Request, with the
request for advance, will continue through
the process.
 If the request for advance is denied, the
traveler may resubmit the Travel Request
without the request for advance.
TBD
Page 17 of 28
Procurement to Payment
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
P2P 7.6
Require Leadership
Approval?
P2P CP
7.7
P2P 7.8
Leadership Reviews
Request
Encumber Travel
Request?
Encumber Travel
Request
 If the Travel Authorization request included
Out of State Travel or a conference, additional
review and approval is required.
 Agency executive level approval is granted or
denied at this step.
P2P AE
7.9
P2P
7.10
P2P
7.11
Process Travel
Advance?
Travel Completed
P2P
7.12
Submit Approved
Travel Advance
Request
Advances via Agency
Business Systems
P2P IP
7.13
P2P AE
7.14
Submit Travel
Expense Report/
Reimbursement
Request
P2P CP
7.15
Review Expense
Report/
Reimbursement
Request
Page 18 of 28
Governing
Laws and
Policies
TBD
TBD
 The Request will create an encumbrance if
indicated, otherwise it will proceed.
TBD
 The Travel Request will be encumbered at
this point.
 The encumbrance will include the ability to
establish separate encumbrances if multiple
travelers are included on the Authorization
Request.
 If a Travel Advance needs to be processed, it
will be submitted.
TBD
 The approved request for a travel advance is
submitted for payment. It is processed as an
invoice (see P2P 2.3).
 Data from Agency business systems for
advance requests are uploaded for processing
to P2P AE 2.3.
TBD
 Data from Agency business systems for
advances are submitted for processing to P2P
AE 2.3
 At the conclusion of the travel the Agency
staff completes, then submits the on-line
Travel Reimbursement request form in
Florida PALM for approval, with
documentation of actual costs (e.g. invoices,
receipts).
 DR (Accrued Expense)
 CR (Payable)
Note: The Expense Report / Reimbursement
Request should include the Travel Authorization
number and if applicable, the encumbrance
number
 Submission of the Travel Expense
Report/Reimbursement request will move
through the approval flow to the Agency’s
Program Approver and/or the employee’s
direct supervisor to Approve or Deny.
 If approved, the Travel reimbursement, with
the request for advance, will continue
TBD
Procurement to Payment
TBD
TBD
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process



P2P IP
7.16
Expense Report/Reimbursement via
Agency business
systems

Governing
Laws and
Policies
through the process.
If the expense/reimbursement request is
denied, the traveler may resubmit the Travel
reimbursement without the request for
advance.
If approved an invoice is created (see P2P
AE 2.3). If not approved the request is
returned to the agency staff for correction
and resubmission.
Any unexpended travel advance owed by the
employee, will be settled by the expense
report process.
TBD
Data from Agency business systems for
Reimbursement requests are submitted for
processing to P2P AE 2.3
Workflow Page 8 of 9: P2P – Due To Due From
Swim lanes
– Definition
Agency Program Approver – Agency personnel to authorize approval of the
transaction to move to accounting personnel
“Due From” Agency (Paying Agency) – The agency that is paying
“Due To” Agency (Billing Agency) – The agency that is billing
Process
Step ID
Process Name
Description of Process
P2P 8.1
Inter-agency Due
To/ Due From
Shared View Update

P2P 8.2
Acknowledge AR
Invoice

P2P 8.3
Appears Billed
Correctly?

P2P 8.4
Return for
Additional

Page 19 of 28

The “Due to” agency (the billing agency) will
post the created receivable in Florida PALM.
We envision a “shared view”** for the billing
agency and the “Due From” agency (the
paying agency).
Governing
Laws and
Policies
TBD
TBD
The “Due From” agency will acknowledge
that the “Due To” agency has billed them, but
this is acknowledging receipt of the
receivable only and not approval.
TBD
This is to determine if there is sufficient
detail to know that the invoice belongs to
the “Due From” agency.
TBD
If the answer to P2P 8.3 is no, but it is not
evident that the AR invoice does not belong
Procurement to Payment
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
Information?
P2P 8.5
P2P 8.7
Notify Due To
Agency that
Additional
Information is
Needed
Acknowledge
Request for
Additional
Information
Update Receivable
P2P 8.8
Reject Receivable
P2P 8.9
Acknowledge
Rejected AR Invoice
Update Receivable
with Rejection
Correct Due From
Agency Number
P2P 8.6
P2P 8.10
P2P 8.11

TBD

TBD
The “Due To” (billing agency) will input
acknowledgement and take action to correct.

The requested documentation is uploaded to
the receivable.
Note: For unpaid invoices, workflow will
provide the ability to send notifications to the
“Due From” agency triggered by elapsed time
configurations.
 Workflow will allow for rejection with
comments.
 The “Due To” acknowledges rejection.
TBD

The receivable is removed from the Due
From agency’s shared view.
TBD

If the rejection was due to the invoice being
billed to the wrong agency, the “Due To”
agency will update the receivable to bill the
correct agency.
If the AR invoice received from the Due To
agency is deemed legitimate by the agency
user monitoring the shared view, workflow
will be created to assign to an internal
Program Approver.
The Agency Program Approver will have the
final review and if determined appropriate
will edit the transaction to indicate approval
to workflow to payment.
Upon edit by the Program Approver, Florida
PALM will automate conversion of the Due
To invoice to a Due From AP invoice and will
enter at P2P AE 2.3.
TBD
P2P 8.12
Assign to Program
Approver

P2P CP
8.13
Program Approver
Review and Edit

P2P 8.14
AR/AP Invoice Flip

Page 20 of 28
to the agency, the billing agency needs to
provide additional information.
Workflow will be utilized to identify
additional information needed.
Governing
Laws and
Policies
Procurement to Payment
TBD
TBD
TBD
TBD
TBD
06/05/2015
Department of Financial Services
Workflow Page 9 of 9: P2P – Direct Load and PCard Payment
Swim lanes
– Definition
Enterprise (DFS Financial Reporting) – Personnel within the Department of
Financial Services (DFS) Bureau of Auditing and Accounting (A&A)
Agency Invoice Approver – Agency personnel responsible for final editing and
approval of the invoice transaction
Agency Invoice Processor – Agency personnel to key invoice into Florida PALM
Process
Step ID
Process Name
Description of Process
P2P 9.1a.
Direct Load
Warrant Data (DOR,
DEO, AHCA, DCF,
DFS, DMS, …)
PCard Payment
Data

For a certain type of payments, approved
invoice payment requests are uploaded to
PALM.

For payments made to the state’s PCard
provider.
TBD
P2P CP
9.2
Format Edits/ Data
Validity

Agency uploads undergo data format and
validity edits.
TBD
P2P AE
9.3
Invoice/ Credit
Submitted

TBD
P2P CP
9.4
Florida PALM
Checks Budget

The invoice submission creates an
accounting event on the General Ledger as
follows:
 DR (Accrued Expense)
 CR (Payable )
The Budget Check will check
appropriations for the agency by Budget
Entity, Fund, Category, and, depending on
the agency’s business rules, will be
capable of further checking allotments
down to the unit level.
The Budget Check involves calculating
allotments from appropriations, minus
encumbrances, minus disbursements,
minus scheduled disbursements, minus
payables (not yet approved for payment)
to determine the available balance.
If available budget balances are sufficient,
Florida PALM will encumber the
transaction. If not, the agency will
determine if a change in accounting or an
override is warranted.
If accounting codes are allowably and
appropriately changed, the transaction is
passed through budget check again. If this
check is successful, Florida PALM will
encumber the transaction.
TBD
P2P 9.1b.

P2P 9.5
Passes Budget
Check?


Page 21 of 28
Procurement to Payment
Governing
Laws and
Policies
TBD
TBD
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
Governing
Laws and
Policies

P2P 9.6
Approve Invoice
P2P CP
9.7
Override Available
Budget
P2P CP
9.8
P2P AE
9.9
Direct Load
Warrant Approver
Create Voucher
If available budget balances are still not
sufficient after accounting code changes
(or if accounting codes are not changed)
Florida PALM will provide the capability
for a duly authorized Agency user to
override the available budget within
Agency- established or statutorily
appropriated limits.
 For example, in July of each year,
allotments may not yet have been
entered down to the unit level and a
budget check failure may need to be
overridden to allow the payment to be
authorized.
 The Invoice Approver is the Agency’s final
level of approval from the Agency’s
accounting office and will have final
authority to formally initiate the
transaction for disbursement.
 This role will have the permissions to
modify the transaction if needed.
 If available budget balances are not
sufficient, Florida PALM will not allow the
transaction to proceed unless an
appropriately authorized position in
Agency Accounting overrides the budget
check.
Note: should the budget check fail at the
Appropriations level, direction from the
agency’s Budget and Finance Director is
needed to move the transaction.
TBD

DFS approval of direct load payments.
TBD

Once the transaction has been fully
approved and scheduled for payment, a
voucher is created, the encumbrance is
reduced (if one established) and
allotments are reduced.
The following accounting events occur at
this point:
 DR (Expenditures)
 CR (Payable/Due To)
And if payment was made against an
encumbrance, the following accounting
• Section
215.422 (1)(3), F.S.
Chapter 69I40.002, F.A.C.


Page 22 of 28
TBD
Procurement to Payment
06/05/2015
Department of Financial Services
Process
Step ID
Process Name
Description of Process
Governing
Laws and
Policies
events occur:
 DR (Budgetary Fund Balance
Reserved for Encumbrances)
 CR (Encumbrances)
Final recording of approval moves the
Voucher into the Payment Processing queue.
1.7. Integration Points
Integration
ID
P2P IP 1
P2P IP 2
P2P IP 3
P2P IP 4
P2P IP 5
P2P IP 6
P2P IP 7
P2P IP 8
FFMIS or Key
System
MFMP and Agency
Business Systems
Agency Business
Systems
MFMP
CFO Transparency
Portal
Agency Business
Systems
Agency Business
Systems
Agency Business
Systems
Agency Business
Systems
Integration Description
Upload encumbrance data to establish encumbrance.
Upload approved invoices for voucher creation. These are
subject to audit selection.
Upload invoice for voucher creation.
Upload contract data to transparency portal.
Placeholder for Vendor Registration integration point.
Upload allotments and/or encumbrances.
Upload warrant payment files for data validation, budget
edits and payment processing.
Upload PCard payment files for data validation, budget edits
and payment processing.
1.8. Control Points
Control Pt.
ID
P2P CP 1
P2P CP 2
P2P CP 3
P2P CP 4
Page 23 of 28
Control Point Description
Upon upload from agency business systems and MFMP, data format and validity
edits in addition to a budget check are applied prior to establishing an encumbrance.
This will ensure sufficient funds exist to allocate funds.
Upon upload from agency business systems, data format and validity edits in
addition to a budget check are applied prior to voucher creation.
Upon upload from MFMP, data format and validity edits in addition to a budget
check are applied prior to voucher creation.
Upon upload from agency business systems, data format and validity edits in
addition to a budget check are applied prior to establishing an
Procurement to Payment
06/05/2015
Department of Financial Services
Control Pt.
ID
P2P CP 5
Control Point Description
allotment/encumbrance. This will ensure sufficient funds exist to allocate funds.
Upon upload from agency business systems, data format and validity edits in
addition to a budget check are applied prior to establishing an encumbrance. This
will ensure sufficient funds exist to allocate funds.
1.9. Accounting Events
Accounting Events are captured inflow.
1.10. Reports
Report
No.
Description
P2P R 1
Upload
encumbrance
error report
Pending Credits
by Vendor
P2P R 2
Frequency
and
Triggering
Event
On Demand,
Periodic
On Demand,
Periodic
P2P R 3
Invoices Pending
Approval
On Demand,
Periodic
P2P R 4
Vouchers not
Approved for
Payment
AP Aging Report
On Demand,
Periodic
Payments made
within 40 days of
receipt of invoice
Payments not
made within 40
days of receipt of
invoice
Transactions
approved for
payment for a
given day
On Demand,
Periodic
P2P R 5
P2P R 6
P2P R 7
P2P R 8
Page 24 of 28
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
Audience(s)
Classification
Governing
Laws and
Policies
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Operational,
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Agency
Accounting
Staff, DFS
Operational
TBD
Procurement to Payment
06/05/2015
Department of Financial Services
Report
No.
Description
P2P R 9
Payment
transactions
processed for a
given day
Discounts taken
P2P R 10
P2P R 11
Frequency
and
Triggering
Event
On Demand,
Periodic
Audience(s)
Classification
Governing
Laws and
Policies
Agency
Accounting
Staff, DFS
Operational,
Management
TBD
On Demand,
Periodic
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Operational,
Management
TBD
Operational,
Management
TBD
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Operational,
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Agency Staff,
DFS
Operational,
Management
TBD
AP activity
against
allotments and
encumbrances
Average number
of days for
payment
Offsets
Processed
On Demand,
Periodic
P2P R 14
Number of wire
requests pending
On Demand,
Periodic
P2P R 15
Number of wire
warrants/ACH
payments
produced
Outstanding
Warrants
On Demand,
Periodic
P2P R 17
Average daily
clearance
On Demand,
Periodic
P2P R 18
1099
Reconciliation
Report
(Placeholder for
Vendor
Registration)
Open Contracts
On Demand,
Periodic
P2P R 12
P2P R 13
P2P R 16
P2P R 19
Page 25 of 28
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
Procurement to Payment
06/05/2015
Department of Financial Services
Report
No.
Description
P2P R 20
Contract
Allotments
Frequency
and
Triggering
Event
On Demand,
Periodic
P2P R 21
Open Contract
Encumbrances
On Demand,
Periodic
P2P R 22
Number of
contracts being
audited by DFS
Contract Changes
/ Renewals
Contracts Ready
to Close
On Demand,
Periodic
Number of
pending travel
authorization
requests
Open/Unapprove
d Travel
Requests
Travel Advance
Requests
On Demand,
Periodic
Out of
State/Conference
Travel
Travel Requests
not submitted for
Reimbursement
Time between
Travel and
Submitted Travel
Reimbursement
Request
Time to approve
Advance/
On Demand,
Periodic
P2P R 23
P2P R 24
P2P R 25
P2P R 26
P2P R 27
P2P R 28
P2P R 29
P2P R 30
P2P R 31
Page 26 of 28
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
Audience(s)
Classification
Governing
Laws and
Policies
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency Staff,
DFS
Operational,
Management
TBD
Operational,
Management
TBD
Operational,
Management
TBD
Agency Staff,
DFS
Agency
Accounting
Staff, Agency
Staff, DFS
Agency Staff,
DFS
Operational,
Management
Operational,
Management
TBD
Operational,
Management
TBD
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Operational,
Management
TBD
Operational,
Management
TBD
Management
TBD
Operational,
Management
TBD
Management
TBD
Agency
Accounting
Management
TBD
Procurement to Payment
TBD
06/05/2015
Department of Financial Services
Report
No.
P2P R 32
P2P R 33
P2P R 34
Description
Reimbursement
Request
Unpaid Advance/
Reimbursement
Requests
Time to pay
Reimbursement
Request
Direct
load/PCard load
report
Frequency
and
Triggering
Event
Audience(s)
Classification
Governing
Laws and
Policies
Operational,
Management
TBD
Management
TBD
Operational,
Management
TBD
Staff, DFS
On Demand,
Periodic
On Demand,
Periodic
On Demand,
Periodic
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
Agency
Accounting
Staff, DFS
1.11. Key Performance Indicators/Measures
Measure
Relevance
Receipt of Invoice to payment
cycle time
Overly prompt payment
(without prompt pay
discounts) adversely impacts
Treasury cash management
performance
Untimely payments accrue
interest
Number, value of payments not
paid by prompt due date
Percentage of invoice line items Accuracy
that are matched the first time
Efficiency
Cycle time in days to resolve an Efficiency
invoice error
Cycle time in days to approve
Efficiency
and schedule T&E
Compliance
reimbursements
Cycle time in days from receipt Efficiency
of invoice until payment is
transmitted
Number of FTEs for the process Efficiency
"process accounts payable" per
$1 billion purchases
Page 27 of 28
Data Elements Needed to
Generate Measure
Standard pay-by date
Actual pay date
Number of payments not paid
by prompt due date
Value of payments not paid by
prompt due date
Invoice data
Processing time
Processing time, Volume
Processing time
FTE data
Procurement to Payment
06/05/2015
Department of Financial Services
Measure
Relevance
Total cost to perform the
process "process accounts
payable" per invoice processed
Average cycle Time in days for
an invoice to pass budget check
for an invoice
Average cycle time from
Submitting a “Travel
Authorization Request” to
approval
Average cycle time in days to
approve and schedule T&E
reimbursements
Average cycle time to approve
an invoice
Percentage of invoice line items
that are matched the first time
Efficiency
Data Elements Needed to
Generate Measure
Overhead, TBD
Efficiency
Invoice data, processing time
Efficiency
Invoice data, processing time
Efficiency
Compliance
Invoice data, processing time,
approved reimbursements
Efficiency
Compliance
Accuracy
Efficiency
Invoice data, processing time
Average cycle time in days to
resolve an invoice error
Average cycle time in days
from receipt of invoice until
payment is transmitted
Percentage of disbursements
that are first time error free
Percentage of invoices which
are manually keyed into the
financial system
Efficiency
Invoice data, processing time,
dispute data
Invoice data, processing time,
payment data
Efficiency
Compliance
Accuracy
Efficiency
Accuracy
Invoice data
Processing time, payment data
Invoice data, processing time
1.12. Future Enhancements
TBD
Page 28 of 28
Procurement to Payment
06/05/2015
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