Department of Financial Services
Division of Accounting and Auditing
Form 037 - DEM
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
1.
Agency Name
EOG-Division of Emergency Management
2.
Contact Name
3.
Karen Peyton
Karen.peyton@em.myflorida.com
Contact Title
5.
Grants Manager
(850) 922-1646
4.
Contact E-mail
Contact Phone Number
6.
Impact to agency if request is not approved:
Expenditure Reporting
Business System Impact - Names of System(s):
Other – Please explain:
7.
Impact Statement (Explanation of Impact to the agency include any concerns on timeline)
1. The Division of Emergency Management is in need of the following object codes in order to comply with past
audit findings and to have the ability to segregate federal and state expenditures for the same type of object
code classification. Currently, the set file in FLAIR only allows for one general ledger code to be tied to an
object code. This functional setup will not allow us to use a different general ledger to denote federal
payments from state funded payments which is a requirement of the Statewide Reporting Section for activity
within the state.
Response: See the response to #8 below. Additionally, agencies have the option to use other FLAIR
fields to track additional details for expenditures (OCA, External Category, External Object,
External GL, etc.). DFS will offer training related to reporting and the use of these codes. DFS is also
working to include these fields in commonly used FLAIR standard reports and the FLAIR
information warehouse. Agencies have ability to create variations of the standard reports with
different sort functionality for agency specific reporting needs.
2. During an Auditor General audit of the 06/07 fiscal year activity, DEM was cited for not properly recording
advance payments in FLAIR. The payments were recorded to the state standard object codes used for
payment/reimbursement to subrecipients. Using the state standard codes limited our ability to identify
advance payments. At that time, it was recommended that we record advance payments using a different
object code so that the advance activity could be properly tracked and offset by subsequent reimbursements.
Response: The Statewide Object Code list will include object codes to identify Advances. See the response to
#8 below.
3. Lastly, the diversity of grant funds received within the Division necessitates the segregation of some of our
operational costs. Not maintaining these object codes would decrease our ability to segregate costs for
reporting and add additional workload to existing staff.
Response: See response to #1 above.
1
Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
8. Request for Statewide Object Codes (if applicable)
Object Code
Approved
Y/N
Short Title
Long Title
Definition
Assess-Per
(Fed)
State Personnel
Assessment (Federal
Payments)
Personnel Assessment
payments utilizing
federal funds
Statewide Reporting
Section requirement for
proper general ledger
classification
N
158001
Assess-Per
(Fed)
State Personnel
Assessment (Federal
Payments)
Personnel Assessment
payments utilizing
federal funds
Statewide Reporting
Section requirement for
proper general ledger
classification
N
421002
Ben-UC
(Fed)
Benefits Unemployment
Compensation (Fed)
Workers Compensation
payments utilizing
federal funds
710011
Adv-Munic
Advances to
SubrecipientsMunicipalities
Advance pass-thru
payments to
subrecipients (Cities)
730011
AdvCounty
Advances to
Subrecipients-Counties
Advance pass-thru
payments to
subrecipients (Counties)
Adv-Other
Advances to
Subrecipients-Other
Entities
Advance pass-thru
payments to
subrecipients (Other
Entities)
158001
790011
Justification
Statewide Reporting
Section requirement for
proper general ledger
classification
Required to be
identified in FLAIR
which allows for proper
recording of subsequent
reimbursements.
Required to be
identified in FLAIR
which allows for proper
recording of subsequent
reimbursements.
Required to be
identified in FLAIR
which allows for proper
recording of subsequent
reimbursements.
N
Comments
The agency should consider
using a different field (OCA,
External Object, External
Category, etc.) in FLAIR to
track expenditures.
The agency should consider
using a different field (OCA,
External Object, External
Category, etc.) in FLAIR to
track expenditures.
Agency should be directed to
421003 - Benefits/Claims Unemployment
Compensation.
Y
710028 - Aid to
Municipalities - Advance is
proposed.
Y
730068 - Aid to Counties Advance is proposed.
Y
740004 - Aid to Others Advance is proposed.
2
Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
Statewide Reporting
Section requirement for
proper general ledger
classification
N
Agency should be directed to
740000 - Aid to Others General.
N
Agency should be directed to
740000 - Aid to Others General.
790041
G&A-OSA
Federal Grant Payments
to Other State Agencies
Grant reimbursements to
other state agencies from
federal funds
790043
NF G&A
OSA
Non Federal Grant
Payments to Other State
Agencies
Grant reimbursements to
other state agencies from
non federal funds
Statewide Reporting
Section requirement for
proper general ledger
classification
TsfrwiDept
Transfer Grant Payments
within the agency
Grant reimbursements to
other programs within
the agency
Statewide Reporting
Section requirement for
proper general ledger
classification
N
Required to be
identified in FLAIR
which allows for proper
recording of subsequent
reimbursements
N
Statewide Reporting
Section requirement for
proper general ledger
classification
Y
810304 Distributions/Transfers Indirect Cost is proposed.
Y
810304 Distributions/Transfers Indirect Cost is proposed.
Y
810304 Distributions/Transfers Indirect Cost is proposed.
790078
790080
Rec Adv
Reclassification of
Advances
Reclass of advance
pass-thru payments to
subrecipients
810003
ADMASTF
ED
Indirect Cost
Administrative
Assessment transfer –
federal
Indirect Cost collections
from federal grant
programs
810053
ADMASTS
ST
Indirect Cost
Administrative
Assessment transfer –
state
Indirect Cost collections
from state funded
programs
Indirect Cost Prior Year
Adjustment-state
Adjustments for
collections received
once final rates are
received for federal
disaster grants
810086
ST IND
ADJ
Statewide Reporting
Section requirement for
proper general ledger
classification
The disaster
management cost
grants funded by
FEMA utilize a
provisional rate for
indirect cost collections
until the final rate is
generated which is
Agency should be directed to
81xxxx - Distributions and
Transfers - Non-Operating
series.
Agency should be directed to
710028 - Aid to
Municipalities - Advance,
730068 - Aid to Counties Advance, and 740004 - Aid to
Others - Advance.
3
Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
approximately 2years
after the fiscal year has
ended for the applicable
grant.
810087
810087
221005
FED IND
ADJ
SWCAP
ADJ
Starke/Bldg
Indirect Cost Prior Year
Adjustment-Federal
Adjustments for
collections received
once final rates are
received for federal
disaster grants
State wide Cost
Allocation Plan Prior
Year Adjustment
Adjustments for
collections received
once final rates are
received for federal
disaster grants
Starke/Camp Blanding
Telephone Accounts
Telephone charges for
Camp Blanding (Starke
Building)
The disaster
management cost
grants funded by
FEMA utilize a
provisional rate for
indirect cost collections
until the final rate is
generated which is
approximately 2years
after the fiscal year has
ended for the applicable
grant.
The disaster
management cost
grants funded by
FEMA utilize a
provisional rate for
indirect cost collections
until the final rate is
generated which is
approximately 2years
after the fiscal year has
ended for the applicable
grant.
Needed to track
communication charges
related to Camp
Blanding
Y
810304 Distributions/Transfers Indirect Cost is proposed.
Y
810304 Distributions/Transfers Indirect Cost is proposed and
consider using a different
field in FLAIR to track
expenditures.
N
The agency should consider
using a different field (OCA,
External Object, External
Category, etc.) in FLAIR to
track expenditures.
4
Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
221060
Centrex
Centrex Telephone
Charges
Telephone charges for
Centrex activity
Needed to track
communication charges
related to Centrex
N
Agency should be directed to
221000 Communications Telephone - General and
consider using a different
field in FLAIR to track
expenditures.
221073
Rev/Conf
Reservationless
Conferencing
Audio and Web
conferencing
Needed to track
telecommunication
accounts
Y
221026 - Communications Telephone - Audio/Web
Conference is proposed.
223010
SSRCINFT
EC
Information Technology
for the Southwood State
Resource Center
Technology costs related
to the Southwood State
Resource Center
Need to track costs
related to the SSRC
N
Agency should be directed to
223013 - Communications Data Processing and consider
using a different field in
FLAIR to track expenditures.
223090
ITCOMMS
SRC
IT Communications
SSRC VPN Port
Communication costs
related to the Virtual
Private Network Ports
Need to track costs
related to the SSRC for
the VPN’s.
N
Agency should be directed to
223014 - Communications Cable/Ports.
223091
IT COMM
SIP
IT Communications SIP
Trunking VOIP
Communication costs
related to Voice Over
Internet Protocol
Need to track costs
related to the SSRC for
the VOIP’s
N
Agency should be directed to
223000 - Communications Information Technology and
consider using a different
field in FLAIR to track
expenditures.
223092
TICOMM
WCD
IT Communications
Wireless AirCards
Communication activity
related to wireless
aircards
Need to track costs
related to the for the
wireless aircards.
N
Agency should be directed to
223000 - Communications Information Technology.
IT charges related to
maintenance and
software
Needed to track costs
for maintenance and
software purchases for
Information
Technology unit
N
Agency should be directed to
242029 - Repair/Maintenance
- Contract - Info Tech or
243009 - Repair/Maintenance
- No Contract - Info Tech.
242030
IT/SOFTW
AR
IT Maintenance/Software
5
Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
6