User Experience Task Force
Section 5.0 – Education and training
Directive
The User Experience Task Force (UETF) Work Plan includes the directives to determine methods needs to instruct the
public on how to use the Transparency websites (videos, instructions, etc…) and to create a glossary of terms to be
included in the recommendation for the transparency website.
Approach
Step 1 – Due to the complexity of the Florida budget process the UETF looked at various training opportunities to guide
the public to the information being sought.
Step 2 – In order to provide the UETF with the most information available for the transparency website, staff compiled a
comprehensive listing of all terms from glossaries in all in-scope websites. Only two transparency-specific glossaries
exist within the eleven in-scope websites. These are listed in Appendix A (MyFloridaCFO.com Glossary of Terms) and
Appendix B (TransparencyFL.gov Glossary of Terms). Staff reviewed the glossary and deleted any terms not applicable to
the recommended transparency website. Staff discussed functionality that they determined useful for the new
transparency website glossary.
Recommendation
The UETF recommends a two-pronged approach to training: brief descriptions of the types of information available on
each page and a PowerPoint presentation on the overall budget process in Florida.
Information Descriptions – Each available link to information should provide a brief description of what the information
in the link is all about. For example, the link to “Long Range Program Plans” would also provide a description of what
Long Range Program Plans are. This type of information gives the user the ability to better understand the information
captured within each link.
PowerPoint presentation - Using a PowerPoint presentation to describe the budget process in a clear and easy to
understand manner will teach the user about the budget process in Florida and will give them a better understanding of
where information is located on the site. (See Appendix C)
The UETF recommends use of the consolidated glossary of terms (Exhibit B). The UETF also recommends increasing the
functionality of this glossary by making it searchable. The glossary search “page” should include a text box to enter the
search term, but if no value is entered, the entire list should result. Also, this page should include alphabetical
refinement of glossary terms. For example, if a user clicks on “A,” all glossary terms beginning with the letter A should
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result. Therefore, the user is not required to know or input the exact spelling of the search term. A visual representation
of this is provided below:
Glossary
Click on a letter to narrow your glossary to terms beginning with that letter, or search for your term using the box below.
If you want the full glossary of terms, leave the box blank and press “Search” below the box.
A B C DE F G H I J K L M N O P Q R S T U V W X Y Z
Search
Exhibit B
Transparency Website Consolidated Glossary of Terms
Act
A bill that has passed both houses of the Legislature.
Additional Appropriation
A budget amendment generated by the Executive Office of the Governor (EOG). The transaction will increase the
amount of the appropriation.
Agency
An agency Includes any official, officer, commission, board, authority, council, committee, or department of the
executive branch of state government. For purposes of this website the judicial and legislative branches are also
included as agencies.
Agency Amendment Reference
Used in FACTS to identify and track individual contract amendments. Input values are determined by the user agencies.
Agency Contract
Used in FACTS to identify agency assigned contract numbers that are larger than the FLAIR Contract Identifier. If the
agency is using a contract management system, the use of this field and the FLAIR Contract Identifier will provide a link
between the two systems.
Agency Format
The operating budget displayed by programs and services within an agency as appropriated in the General
Appropriations Act and other substantive legislation.
Agency Funds
Funds held by government on a custodial basis for a private party (individual, organization or government); GAAFR fund
code of “74”.
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Agency Reference Number
Field in FACTS provided to capture and report references to competitive procurement documentation issued and
maintained by the agencies. Examples would be the number of an RFP or ITN that an agency issued to acquire services
under the contract.
Agency Service Area
Field in FACTS to designate internal districts, regions, or other geographic service areas.
Aid to Local Governments
Appropriations made to local units of government having responsibility for services to the public, for which the unit
receives either a state warrant or commodities purchased directly by the state.
Allotment
A further breakdown of an appropriation. Allotments are created and maintained by agencies to manage their budget
and spending at an organizational level.
Amended Contract Amount
Amount derived from the sum of the original contract amount and contract amendments that are entered into the
system in FACTS.
Amendment Amount
(AMEND AMOUNT, AMENDED AMOUNT) The amount of the change being recorded to a contract, grant, or project.
Amendment Date
The date of the change being recorded to a contract or grant.
Amendment Effective Date
The actual date the contract amendment goes into effect in FACTS.
Amendment Execution Date
Captures date changes to the contract in FACTS.
Amendment Number
Agency-assigned sequential number which identifies a change to a contract, grant, or project.
Amortization
The periodic expense allocation of the cost of an intangible asset over its useful life.
Amount
(AMT, AMOUNT)The monetary value of a transaction.
Appropriation
A legal authorization to make expenditures for specific purposes within the amounts authorized by law through the
General Appropriations Act or other subsequent legislation.
Appropriation Category
Line-item of funding in the General Appropriations Act which represents a major expenditure classification of the budget
entity. Within budget entities, these categories may include: salaries and benefits, other personal services (OCO),
expenses, aid to local governments, food products, lump sum, special categories, financial assistance payments,
qualified expenditures, pensions and benefits, claims bills and relief acts, data processing services, fixed capital outlay
(FCO), and grants and aids to local governments and non-state entities (FCO).
Approved Budget
The approved plan of operation consistent with the General Appropriations Act and other substantive legislation or
appropriations approved through the interim budget amendment process.
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Authorized Advance Payment
Indicates payments have been authorized in the contract to be made in advance in FACTS.
Authorized Positions
The positions included in an approved budget.
Balance Sheet
A financial statement that shows the financial position of an agency at a particular date including assets, liabilities and
fund balance.
Bill Format
See General Appropriations Act
Bill Section
Bill Sections are constitutionally delineated and contain departments of like missions. The sections of the budget are
educational enhancement trust fund items; education (all other funds); human services; criminal justice and corrections;
natural resources environment, growth management, and transportation; general government; and judicial branch.
Budget
The totality of appropriations measures passed by the legislature. The detailed spending plan submitted by the Governor
to the legislature which recommends monetary allocations for each of the departments of the state for the next fiscal
year is also known as a budget. Using recommendations from the Governor and individual departments, each house
prepares its own version of the budget.
Budget Entity
A unit or function which reflects the organization to which funds are specifically appropriated in the General
Appropriations Act. A budget entity can be a department, division, program, or service.
Business Case Date
Used in FACTS to indicate the date that a business case study was done for this contract.
Business Case Study Done
Indicates in FACTS whether or not a business case study was done for this contract. Acceptable values of Yes or No are
selected through the use of radio buttons. Business case studies are required by section 287.0571, F.S., for any contract
that will outsource the agency’s services.
Capital Improvement Description
Field used in FACTS to describe the capital improvements that were acquired under the contract.
Capital Improvements on State Property Made by Vendor
Indicator in FACTS of whether or not the contractor made capital improvements on state property. A capital
improvement is defined as an improvement with a cost in excess of $1,000 and an estimated useful life in excess of one
year.
Capital Improvements, Value
Captures in FACTS the value of the capital improvements that were provided by the contract.
Capital Improvements, Value of Unamortized
Captures in FACTS the amount of capital improvements acquired under the contract that have not yet been amortized.
Category
See Appropriation Category
Central Accounting
Used by the Department of Financial Services to process and maintain records. (Checkbook for the State).
CFDA Code
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Used in FACTS to identify the Code of Federal Domestic Assistance (CFDA) that is associated with this contract.
CSFA Code
Used in FACTS to identify the Code of State Financial Assistance (CSFA) that is associated with this contract.
Change Description
Free-form field in FACTS used to describe the changes to a contract.
Change Type
Captures in FACTS all changes or modification to the original contract. Valid values are:
•
•
•
A - Amendment - Amendments change the existing terms or conditions of the contract.
E - Extension - A contract extension is the continuation of an existing contract for a period of time under
the same terms and conditions. Unless authorized by statute, a contract extension must be signed prior
to the expiration date of the existing contract. Section 287.057(12), Florida Statutes, authorizes contract
extensions once for up to six months. Contracts procured under other Statutes such as Chapters 255 or
337, Florida Statutes, may have different requirements.
R - Renewal - Renewals are identified by extensions of the contract dates with additional compensation
for additional goods or services. The agency is asking the contractor to provide more of the goods or
services that were requested in the original contract under the same terms and conditions. Renewals
must be executed prior to the expiration date of the agreement, and must have all the same terms and
conditions of the original agreement. Renewals are contingent on satisfactory performance evaluation
and may be renewed for a period that may not exceed three years or the term of the original contract,
whichever is longer, pursuant to section 287.058(1) (g), Florida Statutes. If the goods or services are
purchased as a result of a competitive solicitation, the renewal price must be specified in the bid,
proposal or reply.
Check
A negotiable written order directing a bank to pay money for goods or services as instructed, a bank draft.
Chief Financial Officer (CFO)
In January 2003 the public official responsible for the combined duties of the former State Comptroller and the State
Treasurer became the Chief Financial Officer, a statewide-elected member of the Cabinet. The CFO is also the agency
head for the Department of Financial Services. The CFO has the responsibility of settling and approving accounts against
the state and keeping all state funds and securities.
Commodity/Service Type
Field used in FACTS to designate the types of goods or services that are being acquired under the contract.
Comprehensive Annual Financial Report (CAFR)
Contains the state’s audited financial statements along with other financial and statistical information and is prepared in
conformity with Generally Accepted Accounting Principles as prescribed by the Governmental Accounting Standards
Board.
Constitution
The written instrument embodying the fundamental principles of the state, which establishes the power and duties of
the government and guarantees certain rights to the people.
Continuing Appropriation (Carry Forward)
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An appropriation automatically renewed without further legislative action, period after period, until altered or revoked
by the Legislature.
Contract Allotment Level Indicator (CTALI)
Specifies the organizational level at which the Available Balance record for Contract Allotments is built and checked
during Available Balance Checking.
Contract Available Balance Indicator (CONTRACT ABI)
Designates which balances are to be checked during the Contract Available Balance checking process.
Contract ID - FLAIR
Field in FACTS to identify the individual contracts within the system for FLAIR processing purposes.
Contract – State or Federal Financial Assistance
Field in FACTS to indicate if the contract involves the use of state or federal financial assistance.
Contract Management Review
The Bureau of Auditing evaluates agency’s contract management function to determine if the agency is monitoring the
provider's performance and validating the actual delivery of goods and services.
Contract Manager ID (CONTRT MGR ID)
Identifies the manager of the contract.
Contract Performance Metrics
Field in FACTS to record performance metric descriptions and measurements for the goods or services that will be
provided. Multiple performance measures are allowed for each contract or deliverable.
Contract Review
The Bureau of Auditing reviews contract/grant documents (in excess of established thresholds) related to services. The
contract review focuses on the contract’s scope of work, deliverables and financial consequences.
Contract Type
A contract is defined as any written agreement between one or more parties. The following Contract Types have been
identified for classifying contracts in the system. Valid input into this field:
•
•
•
GA - Grant Award Agreements - The receipt of grant dollars by a reporting entity that are either federal
or state financial assistance or grant funding by another non-governmental entity. GAs will not be
required for inclusion in the FACTS system during the initial implementation of the system.
RA - Revenue Agreements - Contracts where revenue is received for goods and services provided on
behalf of governmental entities. An example of this would be contracted concessions or food services,
where the contractor manages the delivery of services and charges user fees for them, and then submits
commissions back to the agency.
GD - Grant Disbursement Contracts - Contracts for the expenditure of funds associated with a Catalog of
Federal Domestic Assistance (CFDA) number, associated with a Catalog of State Financial Assistance
(CSFA) number, or associated with a grant from a non-governmental entity to a recipient or subrecipient by the reporting entity. These contracts are identified using the vendor checklist to classify
them as either vendors or sub recipients. Contractors who are identified as vendors, should be classified
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as Contract Type = SC – Standard Two-Part agreements by statute, and are required to be reported in
FACTS. Contractors determined to be sub recipients will not be required for inclusion in the FACTS
system during the initial implementation of the system. They are scheduled for inclusion during phase
five, which is scheduled for an April 30, 2013 implementation date, but may be included earlier if the
user agencies opt to do so.
• MA - Master Agreements - Agreements where the pricing is agreed upon at the point of execution.
However, services are not authorized to begin until a separate contractual document is issued (i.e., task
or work orders). Examples of this would be surveyor contracts issued by the Department of
Environmental Protection or engineering and surveying contracts issued by the Department of
Transportation.
• MP - Multi-Agency Participation Agreements - These are agreements where the pricing is agreed upon
at the point of execution. However, multiple agencies are allowed to receive the services being provided
by the Vendor. No separate written agreement is needed for the participating agencies to use the multiagency contract. They would need a separate procurement document. An example of this is a State
Term Contract that was procured by DMS or the court reporter contract that is procured by the Attorney
General’s Office.
• SC - Standard Two-Part Agreements by Statute - These are agreements where two parties agree on
standard terms and conditions pursuant to applicable laws.
• PO - Purchase Order - This is an agency document used to formalize the purchase of services or
commodities at a specific rate and/or terms. Purchase orders will not be included in the system as part
of the initial implementation. They will be retrieved from My Florida Market Place and added to the
system at a future date that will be negotiated by DFS and DMS.
• MO - Memorandum of Agreement/Understanding or Interagency Agreement - This is a two or more
party agreement where the terms may not be specified in law. These agreements are typically between
governmental entities. Both agencies should record the agreement in FACTS.
• TP - Three or More Party Agreement - This is an agreement where more than two parties agree on
standard terms and services pursuant to applicable laws.
• No Ceiling/Rate Agreement - This is an agreement for which the total contract obligation cannot be
determined until all the commodities or services are delivered such as utility agreements and task
directed rate agreements.
Contract Vendor Name
Field in FACTS to identify the contractor’s name that will provide services under the contract. The information is
retrieved from the FLAIR vendor files and may not be input.
Contract Wide Consequences
Field in FACTS to identify a contract that has a financial consequence that is not directly tied to a deliverable.
Contracted Function(s) Previously Performed by the State
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Indicates in FACTS whether the services acquired under the contract were done in-house by the state agency
immediately prior to the issuance of this contract.
Contracted Functions Considered for In-sourcing Back to the State
Indicates in FACTS whether the services acquired under the contract were considered for in-sourcing back to the state
agency.
Contract’s Exemption Justification
Free-form field in FACTS to explain any exemptions from competitive procurement utilized for the contract.
Contract’s Financial Consequences
Field in FACTS to record the financial consequences to the contractor for non-performance. Multiple financial
consequences are allowed for each contract or deliverable.
Cost Accumulator
Optional field in FACTS allows agencies to assign a FLAIR OCA, Grant, or Project ID code to budgetary entries. Input will
not be validated against the related FLAIR files.
Credit Memorandum
The written form issued by a vendor to an agency that a credit has been posted to the agency’s account, a credit memo.
Data Processing
The appropriation category used to fund electronic data processing services by state agencies or the judicial branch,
which services include, but are not limited to, systems design, software development, or time-sharing by other
governmental units or budget entities.
Date Received (DT-REC)
Used in conjunction with Certified Forwards to specify the date the goods or services were received.
Debits
Indicates an asset or expense transaction.
Disbursements
The payment of expenditures.
Disbursement Date
Refers only to Revolving Fund Disbursements, and is the date the disbursement was originally made.
Disbursements Year-to-date (DISBURSEMENTS YTD)
The total dollar amount of disbursements recorded 07/01 to date requested.
Electronic Funds Transfer ( EFT)
Making payment to a vendor electronically into the vendor’s bank account, eliminating the need for a paper warrant.
Encumbrance or Expenditure
A legal obligation to disburse an appropriation. When a purchase order is written to purchase a desk it becomes an
encumbrance, when the desk is received it becomes expenditure.
Encumbrance Date (EN-DT)
Displayed as the date the encumbrance was originally established.
Ending Date (END DATE)
The date an Expansion Option record, contract or grant ends.
Enterprise Funds
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Used to account for activities in which goods or services are provided to the public for a fee that is the principal source
of revenue for the fund.
Equity
The residual interest in the assets of an agency that remains after deducting its liabilities.
Established Positions Authorized positions which have been classified in the state personnel systems (Peoples First or
the State Board of Education). This is a function of the agency.
Estimated Completion Date (EC-DT)
The target date for completion of a construction job.
Estimated Revenue
The amount estimated to be available to finance expenditures after the budget period.
Excess Positions
Additional positions that an agency has obtained approval, to exceed the number of positions fixed by the legislature.
These positions are in excess of the number fixed or authorized by the legislature (in the GAA or supplemental
appropriations).
Expanded Audit of Payments
When conducting an expanded audit of a payment, the Bureau of Auditing requests source documentation from the
agency that supports the services provided. Expenditure source documentation is also requested for cost
reimbursement agreements and agreements funded by state and/or federal financial assistance.
Expenditure
The creation or incurring of a legal obligation to disburse money.
Expenditure Type (IOE)
The Florida Constitution requires the appropriations bill to be separated by Itemization of Expenditures (IOE). Summary
reports reflecting the IOE are located after the last section of the GAA. The list below provides the IOE’s currently in use:
• State Operations
• Aid to Local Goverments and Non-profit organiztions - operations
• Payment of Pensions, Benefits and Claims
• Pass Through of State and Federal Funds to Local Governments
• Medicaid and Temporary Relief to Needy Familes
• Transfer to Other Entities
• State Capital Outlay – Department of Management Services managed
• State Capital Outlay – Agency managed
• State Capital Outlay – Department of Transportation Work Program
• State Capital Outlay – Public Education Capital Outlay
• Aid to Local Government and Non-profit Organizations – Capital Outlay
• Debt Service
Expense
The appropriation category used to fund the usual, ordinary, and incidental expenditures, including such items as
commodities, supplies of a consumable nature, current obligations, and fixed charges, and excluding expenditures
classified as operating capital outlay.
Federal Dollars
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The amount of money from the federal government for a particular contract.
Fiduciary Funds
Assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other
governmental units or funds.
Filled Positions
Personnel positions which are currently occupied.
Fiscal Year
The period used for budgeting and accounting. In Florida state government, this is the period from July 1 of one calendar
year to June 30 of the next calendar year.
Fixed Capital Outlay (FCO)
The appropriation category used to fund real property (land, buildings including appurtenances, fixtures and equipment,
structures, etc.), including additions, replacements, major repairs, and renovations to real property which materially
extend its useful life or materially improve or change it functional use, and including furniture and equipment necessary
to furnish and operate a new or improved facility.
Fixed Positions
The total number of positions appropriated by the Legislature.
FLAIR
The acronym used for the Florida Accounting Information Resource Subsystem. The statewide accounting system is
owned and maintained by the Department of Financial Services. The Transparency Florida website uses data provided
from FLAIR for disbursement, object, and vendor information.
FLAIR Organization
The organizational structure of an agency used in the Departmental Florida Accounting Information Resource (FLAIR)
system.
Florida Constitution
The document outlining the basic framework of Florida’s system of government. Revised in 1968 and subsequently
amended.
Food Products
The appropriation category used to fund food consumed and purchased in state run facilities that provide housing to
individuals.
Funding Source Identifies the funding source for each appropriation category as state funds/non-match, state
funds/match, federal funds, or transfer/recipients of federal funds.
State funds/non-match - identifies issues funded with non-federal revenue sources.
State funds/match - identifies appropriations which are used to match federal funds.
Federal funds - identifies issues funded by actual federal receipt.
Transfer/recipients of federal funds – identifies issues funded by federal funds which were received by one agency and
transferred to another.
Full Time Equivalent (FTE)
A state employee authorized in the General Appropriations Act and substantive legislation to provide a service.
Fund
See Fund Type, General Revenue and Trust Funds
Fund Type
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Identifies whether an appropriation is being funded from General Revenue or from a Trust Fund. Currently the fund
types are General Revenue and Trust Funds.
Funding Source
Identification of the source funds for each appropriation category as state funds/non-match, state funds/match, federal
funds, or transfer/recipients of federal funds. State funds/non-match - identifies issues funded with non-federal revenue
sources. State funds/match - identifies appropriations which are used to match federal funds. Federal funds - identifies
issues funded by actual federal receipt. Transfer/recipients of federal funds – identifies issues funded by federal funds
which were received by one agency and transferred to another.
Generally Accepted Accounting Principles (GAAP)
Defined as uniform minimum standards and guidelines for financial accounting and reporting.
General Appropriations Act (GAA)
The annual appropriations act authorizes the vast majority of budget for a fiscal year.
The GAA is commonly referred to as “The Budget” or “The Bill”.
The structure of the GAA is hierarchical. The broadest level of the hierarchy is the first 7 sections of the budget. These
are constitutionally delineated and contain departments of like missions. The sections of the budget are educational
enhancement trust fund items; education (all other funds); human services; criminal justice and corrections; natural
resources environment, growth management, and transportation; general government; and judicial branch. The next
level is the department or agency level. The next structural level is a program which is a set of services and activities.
Budget entities (services) comprise the next level of structure in the budget. Budget entities are statutorily synonymous
with services delivered within an agency. A budget entity will have one or more line items of appropriation.
The next component of the budget is the appropriation category. An appropriation category is a limitation on spending
from a fund for a specific purpose, such as salaries and benefits, or expenses or fixed capital outlay. Each line item or
specific appropriation in Florida’s budget consists of an appropriation category and at least one fund. Annual Salary Rate
is another component of the budget which is related to the Salaries and Benefits appropriation category. Annual salary
rate is the monetary compensation authorized to be paid to a position on an annualized basis, not including moneys
authorized for benefits associated with the position.
The base components of the budget, the lowest level in the hierarchy, are the funds authorized by statute and thus
appropriated. The General Revenue Fund consists of moneys from a variety of sources and is expended pursuant to
appropriation. Trust funds consist of moneys received by the state under law or under trust agreement that are
segregated for a purpose authorized by law. Trust Funds are also expended pursuant to appropriation.
The budget also includes proviso language which qualifies or restricts a specific appropriation. Proviso language is often
used to further allocate line item funds to specific purposes or projects.
The structure exists in the Legislative Appropriations System/ Planning & Budgeting Subsystem (LAS/PBS).
General Revenue
State revenues that are undesignated as to purpose and can be appropriated by the Legislature for any government
purpose (usually state, but may be shared with local governments). Revenues that are designated for a specific purpose
usually have a specific trust fund from which they are then appropriated in trust funds.
Grant (GRANT)
A code to identify a particular Grant within an agency. Any valid Grant Code on the agency’s Title File is acceptable input.
Grant Matching
The percentage of grantor participation designated by the funding agency.
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Grant Year (GY)
An agency assigned code that corresponds to the ending fiscal year of the grant.
Invoice
The bill provided by a vendor to an agency for items/services purchased.
Issues
Separately identifiable decision packages which are used as building blocks to explain the need for an appropriation
within a budget entity, appropriation category, and fund. These issues are commonly referred to as D3-A issues.
LAS/PBS
The acronym used for the Legislative Appropriation System/Planning and Budgeting Subsystem.
Ledger Format
The web page in Transparency Florida that displays transactions impacting appropriations, releases, and disbursements
at the statewide, program, service, and line item levels. Line Item The line item is a specific number that identifies each
appropriation within the General Appropriations Act. The line item number is determined by the budget entity and
appropriation category and may contain one or many funds. Typically, the line items are generated from the Governor’s
Recommendations, if a number is missing (for example there’s a line item 4 and the next number is 6) this denotes that
an appropriation recommended by the Governor was not picked up in the GAA. If there is an alpha after the line item
number this denotes that the GAA contains an appropriation that was not recommended by the Governor.
Legal Challenges to Procurement
Indicator in FACTS of any legal challenges to the procurement of the contract.
Legal Challenge Description
Field in FACTS providing a description of all legal challenges taken against the awarding of the contract.
Legislature, The Florida
Florida’s bicameral legislature, composed of the 40-member Senate and the 120-member House of Representatives.
Each house is the sole judge of the qualifications and elections of its members and has the power to choose its own
officers and establish its own rules of procedure. Either house may initiate legislation on any subject. Senators serve 4year, staggered terms and representatives serve 2-year terms. No legislator may seek reelection if, by the end of the
current term of office, the person will have served in that office for eight consecutive years.
Liability
An agency’s obligations and the amount the agency owes.
Line Item
The line item is a specific number that identifies each appropriation within the General Appropriations Act. The line item
number is determined by the budget entity and appropriation category and may contain one or many funds. Typically,
the line items are generated from the Governor’s recommendations; if a number is missing, this denotes that an
appropriation recommended by the Governor was not picked up in the GAA. If there is an alpha after the line item
number this denotes that the GAA contains an appropriation that was not recommended by the Governor.
Local Funds
Used to account for funds (resources) held outside the State Treasury.
Long Term Liability
Debt of an agency that falls due more than one year ahead, or are paid out of non-current assets.
Lump Sum The appropriation category used to fund a specific activity or project which must be transferred to one or
more appropriation categories for expenditure.
Major Deliverable
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Field in FACTS to describe each deliverable under the contract. Multiple deliverables are allowed for a contract,
however, each deliverable must be entered separately. Each deliverable must be directly related to the scope of work
and specify the performance measures that will be used to measure compliance.
Major Deliverable Price
Field in FACTS to record the price of each major deliverable of the contract.
Method of Payment
The following Contract Methods of Payment in FACTS have been identified for use in the system. A selection is required
except when the ‘Non-Price Justification’ = ‘Contract Wide Consequences’. Valid selections:
•
Fixed Price - Lump Sum - A contract where the amount of payment does not depend on the amount of
resources or time expended. Including, a single amount paid at the completion of the contract, paid on a
percent completion basis, \ at completion of all services or at completion of task and at completion of
defined tasks or mileposts.
• Fixed Fee - Unit Rate - A cost per unit of a commodity or service.
• Cost Reimbursement - A cost-reimbursement contract is used when an accurate estimate of the final
cost cannot be determined. Cost Reimbursement contracts usually contain a not to exceed maximum.
• Cost Reimbursement Plus Fixed Fee(s), including Fixed Price Components - Contracts having a larger
estimated contract cost where the final cost cannot be accurately estimated but the contract assures
the vendor a profit or fixed award for meeting or exceeding performance targets, including any cost
savings.
• Cost Reimbursement Plus Percentage of Cost - These contracts pay a fee that rises as the contractor's
costs increase. Since this contract type provides no incentive for the contractor to control costs, it is
rarely utilized.
• Cost Reimbursement Plus Incentive Fee - These contracts pay a fee that rises as the contractor's costs
increase. Since this contract type provides no incentive for the contractor to control costs, it is rarely
utilized.
• Cost Reimbursement Plus Award Fee - Contracts having a larger estimated contract cost where the final
cost cannot be accurately estimated but the contract assures the vendor a fixed award for meeting or
exceeding performance targets, including any cost savings.
• Revenue Generating - Contract results in revenue for the agency. Basis for payment established in the
agreement.
• No Cost - Contract results in no cost (no disbursements) to the agency. An example would be a
Memorandum of Understanding between two agencies.
Method of Procurement
FACTS has established Contract Methods of Procurement and Procurement Exemption codes for use in the system. The
codes identify either the methods of competitive procurement that were used for the contract or the reason that a
competitive procurement was not undertaken.
My Florida Market Place (MFMP)
Department of Management Service's way of managing purchasing functions.
Non-Price Justification
Field in FACTS to explain why the value of a contract or deliverable is zero. Acceptable values are:
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Price cannot be determined
This is a revenue generating agreement.
This is a rate agreement.
Contract-wide consequences.
Object
The object identifies the type of service, material, or other charge received or rendered.
Operating Budget
The approved plan of operation consistent with the General Appropriations Act and other substantive legislation or
appropriations approved through the interim budget amendment process. The operating budget includes appropriation
categories for Salaries and Benefits, Other Personal Services, Expenses, Aid to Local Government, Operating Capital
Outlay, Food Products, Special Categories, Financial Assistance Payments, Data Processing Services, Pensions and
Benefits, Claims Bills and Relief Acts, Fixed Capital Outlay, and Grants and Aids to Local Governments and Nonstate
Entities. Lump sum appropriations and qualified expenditure categories appropriated in the General Appropriations Act
must be transferred to traditional categories through the interim budget amendment process.
Compare to Operational which does not include Fixed Capital Outlay and Grants and Aids to Local Governments and
Nonstate Entities – Fixed Capital Outlay.
Operating Capital Outlay
The appropriation category used to purchase equipment, fixtures, and other tangible personal property of a
nonconsumable and nonexpendable nature.
Operational
Operational budgets include all appropriations except those made for Fixed Capital Outlay items.
Compare to Operating which does include Fixed Capital Outlay and Grants and Aids to Local Governments and Nonstate
Entities – Fixed Capital Outlay.
Organization
See FLAIR Organization
Organizational Schedule of Allotment Balances
Report that displays the budget allocation, expenditures and encumbrances of a particular account (budget entity,
appropriation category, and fund) at the FLAIR Organization Level.
Original Approved Budget
The approved plan of operation of an agency or the judicial branch consistent with the General Appropriations Act or
special appropriations acts.
Original Contract Amount
The original amount of a contract in FACTS before any amendments or changes are added.
Oversight
Analysis of how the agencies of the executive department perform their duties, an important responsibility of
committees.
Other Personal Services The appropriation category used to cover payroll expenses for part-time and temporary
employees who are not filling an established position in the GAA. Such as, board members, consultants, and other
services. OPS employees do not receive healthcare or retirement benefits.
Pay Plan
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The classification of a position that determines the benefits an employee receives. Pay plans include Career Service,
Legislature, School the for Deaf and Blind, Fixed Salary for Elected and Appointed Positions, Exempt Career Service –
Fixed Salary, Exempt Career Service-SCPP, Selected Exempt Services,
Senior Management Service, Fixed Salary – SMS Benefits, Fixed Salary-SMS Leave Benefits, Lottery – Non Managerial,
Lottery-Managerial, State Courts System, State Attorneys, Public Defenders, Justice Administration Commission, Capital
Collateral Representatives, State Court System-Paid Benefits, State Attorney-Paid Insurance Benefits, and Public
Defenders-Paid Insurance Benefits.
Positions
The number of state employees authorized in the General Appropriations Act and substantive legislation to provide a
service.
Program Area
The Program Area is similar to the Bill Section in that they both contain departments with like missions. The difference
between Bill Section and Program Area is that Education (Bill Sections 1 and 2) are combined when presented in the
Program Area charts and calculations.
Property
Equipment, fixtures, and other tangible personal property of a non-consumable and non-expendable nature, the value
or cost of which is $1,000 or more and the normal expected life of which is one year or more. Agencies are required to
maintain adequate property records for these property items.
Proprietary Funds
Accounts for a government’s business type activities.
Public Review Period, Constitutional (72-hour rule)
A 72-hour public-review period required by section 18(d) of Article III of the State Constitution before final passage of
general appropriations bills.
Qualified Expenditure The appropriations category used to fund specific activities and projects which must be
transferred to one of more appropriation categories for expenditure upon recommendation by the Governor or Chief
Justice, as appropriate, and subject to approval by the Legislative Budget Commission.
Receipts
Monies that have been collected
Receipts Year-To-Date (RECEIPTS YTD)
The total dollar amount of Receipts recorded July 1 to date requested.
Receive Date (RCV-DT)
The date goods or services were received, the key to Payables.
Recipient Type
This field in FACTS is required if the ‘Contract Involves State or Federal Financial Assistance’ field for the contract is set to
the value of "Yes".
Releases
A method used for controlling the disbursements of an appropriation. The Governor sets forth a quarterly release plan
and an appropriation cannot be disbursed until the funds are released. However, early releases may be requested
through the budget amendment process.
Reserve Positions
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Positions not authorized for use by the agency. These positions are being held in reserve until such time they are
released to the agency for their use.
Revenue
Increase in assets as a result of collecting fees and taxes, providing services or a decrease to a liability.
Salaries and Benefits The appropriation category used to fund the monetary or cash-equivalent compensation for
work performed by state employees for a specific period of time. Benefits are included as provided by law.
Salary Rate
The compensation authorized to be paid a position on an annual basis, exclusive of benefits.
Settlement Date
The initial date of the Contract.
Source Documentation Page Reference
Free-form field in FACTS used by the agencies in recording contract documentation references. Page references can be
referenced for each contract deliverable.
Special Category
The appropriation category used to fund amounts appropriated for a specific need or classification of expenditures.
Statewide Document Number
A unique number assigned within FLAIR to identify the documentation for a disbursement.
State Matching
The percentage of state participation required as a condition of the funding agency.
Total Appropriations (TOTAL APPR)
The sum of the Appropriations Act, Supplemental Appropriations, Additional Appropriation, Certified Forward
Cancellation Appropriations, Transfer Appropriations, and Agency Transfers.
Text or Proviso
The language that qualifies or restricts a specific appropriation and which can be logically and directly related to the
specific appropriation.
Trust Fund
Special state account(s) established by the Legislature to fund specific programs or services. Trust fund expenditures are
pursuant to appropriations by the Legislature.
Unbudgeted Reserve
The need for a budget reserve may exist until certain conditions set by the Legislature are met by an agency, or such
need may exist due to financial or program changes that have occurred since, and were unforeseen at the time of,
passage of the General Appropriation Act. Appropriations placed in unbudgeted reserve cannot be released and are not
available for disbursement.
Vacant Positions
Positions which are unoccupied or vacant.
Vendor
A vendor is a business, person, or entity that is receiving payment from the state by warrant, Electronic Funds Transfer
(EFT) or transfer.
Vendor Identification Number or Vendor Number (VENDOR ID)
An alphabetic character that precedes the Regular Vendor number and identifies the number as one of the following:
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F = FEID Number
S = Social Security Number
N = Non Standard Number
Vendor Name
The formal name or title of the vendor which corresponds to the Vendor Identification Number.
Veto
Objection by the Governor to an act passed by the legislature, which objection kills the act unless it is reenacted later by
a two-thirds vote of both houses.
Veto, Line Item
Power of the Governor to selectively veto items in a general appropriations act or any specific appropriation in a
substantive act containing an appropriation. See section 18(b) of Article III of the State Constitution for restrictions on
the Governor’s use of this power.
Veto Override
Action by the legislature to set aside the Governor’s objections to an act. It takes two-thirds of the members voting in
each house to override a veto.
Warrant
An official certificate, or legal security, authorizing a vendor to receive consideration (money).
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