Department of Financial Services
Division of Accounting and Auditing
Form 014 - DOC
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
1.
Agency Name
Florida Department of Corrections
2.
Contact Name
3.
Mike Deariso
4.
Contact Title
Contact E-mail
deariso.michael@mail.dc.state.fl.us
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5.
Chief, Finance and Accounting
Contact Phone Number
(850) 717-3827
6.
Impact to agency if request is not approved:
Expenditure Reporting
X
Business System Impact - Names of System(s):
X
Other – Please explain:
7.
Impact Statement (Explanation of Impact to the agency include any concerns on timeline)
1. (2510xx, 3100xx, 4991xx) The Department of Corrections uses Statistical Analysis System (SAS) software
to develop monthly management reports for each division within the agency. Additionally, the software is
used to develop unique reports to track specific areas of interest as identified by management and other end
users.
The program uses data downloaded from Information Warehouse to organize and display the information in
a manner that is easy for non-financial managers (Wardens and other department chiefs) to understand.
The Department has developed numerous SAS reports, all of which heavily rely on object codes to ensure
that expenditures are grouped correctly on the reports. The loss of certain unique object codes will create a
significant burden in the re-code of the SAS reports as the current design does not acknowledge fields such
as OCA, commodity code, external object codes, etc.
Response: 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. Please see #8 below for the
response to each requested object code.
2. (51xxxx) The Department of Corrections and many other agencies utilize this series of object codes in order
to drive non capitalized equipment to property pending (guns, cell phones) or ensure that non-capitalized
equipment obligations are not paid out of capital categories and GL’s. Equipment needs to be identified as
such regardless of the capitalization requirements. The proposed alternative would require too many
combinations of ORG and EO for this agency and others we have talked with to effectively manage.
Response: The Statewide Expenditure Object Code List classifies expenditures related to purchases of
property primarily based on the type of property items. Property items over the inventory threshold should
be recorded using Object Code 51**** (Tangible Personal Property) as appropriate whereas items under the
inventory threshold should be recorded using Object Code 34**** (Supplies) as appropriate. The statewide
Object Code list includes an object code in the 5***** series for property – attractive items to allow
agencies to record property items under the inventory threshold that the agencies would like to track. As a
result of these changes, agencies should provide proper training to staff responsible for recording and
accounting of property items.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
3. We respectfully request the following items be assigned unique object codes.
Response: Please see #8 below for the response to each requested object code.
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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
Short Title
Long Title
251075
251094
251095
Off Drug
Drug Facility
Drug
Definition
Justification
Offender Drug
Treatment
This object code is used to track
contracted community-based
program costs that provide
outpatient mental health/sex
offender treatment services to
felony offenders that
Identifies costs for specific
outpatient programs that are
court ordered for offenders
under the department’s
supervision. The department
will be unable to track this
cost if it is not identifiable.
Contracted Drug
Facilities
This object code is used to track
community-based residential
prison diversion programs that
provide a sentencing alternative
for inmates and probationers
attempting to reintegrate into
society. Programs vary from
nine to 28 months, depending
on type of program participant.
Identifies costs for specific
programs that are court
ordered for the offender
population which are under
the department’s supervision
for inmates that are nearing
release. The department will
be unable to track this cost if
it is not identifiable.
Non-secure Contract
Drug
This object code is used to track
substance abuse treatment of
probationers attempting to
reintegrate into society. These
are short term residential
substance treatment beds; six to
eight months.
Identifies costs for specific
short-term (non-secure)
residential substance abuse
treatment programs that are
court ordered for offenders
under the department’s
supervision. The department
will be unable to track this
cost if it is not identifiable.
Approved
Y/N
N
DFS Comments
Agency should be directed
to 251059 Care/Subsistence - Medical
- Vendor - Drug Trtmnt or
251112 - Care/Subsistence Medical - Client - Drug
Trtmnt and consider using a
different field in FLAIR to
track expenditures.
N
Agency should be directed
to 251059 Care/Subsistence - Medical
- Vendor - Drug Trtmnt or
251112 - Care/Subsistence Medical - Client - Drug
Trtmnt and consider using a
different field in FLAIR to
track expenditures.
N
Agency should be directed
to 25xxxx Care and
Subsistence proposed
codes.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
251097
310011
310008
499108
511001
Drug
Inm Std Cl
Uniforms
Uniforms
PROPNCBOOKS
Secure Contract
Drug Treatment
This object code is used to track
substance abuse treatment of
probationers attempting to
reintegrate into society. These
are long term residential
substance; more than eight
months not to exceed 18
months.
Inmate Clothing
Standard Issue
This object code is used to track
standard issue clothing
provided to inmates.
Employee Uniforms
This object code is used to track
uniforms purchased by the
Department to provide to new
employees.
Employee Uniforms
This object code is used to track
uniform and shoe allowances
provided by the Department to
employees.
PROP NONCAPBOOKS/LIBRARY
RESOURCES
Used to record the purchase of
books and library resources that
do not meet the capitalization
threshold criteria
Identifies costs for specific
long-term (secure) residential
substance abuse treatment
programs that are court
ordered for offenders under
the department’s supervision.
The department will be
unable to track this cost if it is
not identifiable.
Identifies costs for specific
clothing use to inmate
population. The department
will be unable to track this
cost if it is not identifiable.
Identifies costs for specific
uniform purchases for newly
hired certified staff. The
department will be unable to
track this cost if it is not
identifiable.
Identifies costs for specific
uniform and shoe allowances
per department’s policy. The
department will be unable to
track this cost if it is not
identifiable.
Accommodating
OCO/expense category and
property/expense GL
requirements will necessitate
numerous expansion options
to be created (one for each
org/fund/be combination)
which will serve to confuse
data entry processors.
N
Agency should be directed
to 251059 Care/Subsistence - Medical
- Vendor - Drug Trtmnt or
251112 - Care/Subsistence Medical - Client - Drug
Trtmnt and consider using a
different field in FLAIR to
track expenditures.
N
Agency should be directed
to 310016 Clothing/Uniform - Non
Employee.
N
Agency should be directed
to 310007 Clothing/Uniform and
310016 - Clothing/Uniform
- Non Employee.
N
Agency should be directed
to 499105 - Perquisites Clothing/Uniform.
N
Agency should be directed
to 341027 - Supplies Books. Agency can add a
property item into the
property system by
assigning a property ID
while using any object
code.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
512001
512016
512019
PROPNCFEGEN
PROPNCFEPHO
PROPNC-FOOD
PROP NONCAPFURNITURE/
EQUIPMENT GENERAL
Used to record the purchase of
general furniture and
equipment that does not meet
the capitalization threshold
criteria
PROP NONCAPFURNITURE/
EQUIPMENT COMMUNICATION/
PHONE
Used to record the purchase of
communications and phone
system furniture and
equipment that does not meet
the capitalization threshold
criteria
PROP NONCAPFURNITURE/
EQUIPMENT - FOOD
SERVICE
Used to record the purchase of
food service furniture and
equipment that does not meet
the capitalization threshold
criteria
Same as above
Same as above
Same as above
N
Agency should be directed
to 341022 - Supplies Furniture/Equipment.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
N
Agency should be directed
to 22xxxx Communications
series. Agency can add a
property item into the
property system by
assigning a property ID
while using any object
code.
N
Agency should be directed
to 341022 - Supplies Furniture/Equipment.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
512024
512029
513001
PROPNC-MAIN
PROPNC-A/V
PROPNC-EDUC
PROP NONCAPFURNITURE/
EQUIPMENT MAINTENANCE
Used to record the purchase of
maintenance furniture and
equipment that does not meet
the capitalization threshold
criteria
PROP NONCAPFURNITURE/
EQUIPMENT AUDIO/VIDEO
Used to record the purchase of
audio/video furniture and
equipment that does not meet
the capitalization threshold
criteria
PROP NONCAPEDUCATIONAL
Used to record the purchase of
educational furniture and
equipment that does not meet
the capitalization threshold
criteria
Same as above
Same as above
Same as above
N
Agency should be directed
to 341022 - Supplies Furniture/Equipment.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
N
Agency should be directed
to 341029 - Supplies Audio/Visual. Agency can
add a property item into the
property system by
assigning a property ID
while using any object
code.
N
Agency should be directed
to 341022 - Supplies Furniture/Equipment.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
514001
515001
516001
PROPNC-MED
PROPNC-AGRI
PROPNC-ITGEN
PROP NONCAPMEDICAL
PROP NONCAPAGRICULTURAL
PROP NONCAPINFORMATION
TECHNOLOGY GENERAL
Used to record the purchase of
medical furniture and
equipment that does not meet
the capitalization threshold
criteria
Used to record the purchase of
agricultural equipment that
does not meet the
capitalization threshold criteria
Used to record the purchase of
information technology
furniture and equipment of a
general nature that does not
meet the capitalization
threshold criteria
Same as above
Same as above
Same as above
N
Agency should be directed
to 341022 - Supplies Furniture/Equipment.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
N
Agency should be directed
to 341022 - Supplies Furniture/Equipment.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
N
Agency should be directed
to 341023 - Supplies Information Tech and
341024 - Supplies Information Tech Equip.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
516020
516021
516024
PROPNCITCOM
PROP NONCAPINFORMATION
TECHNOLOGY COMMUNICATIONS
Used to record the purchase of
communications equipment
that does not meet the
capitalization threshold criteria
Same as above
PROPNC-ITSER
PROP NONCAPINFORMATION
TECHNOLOGY SERVERS
Used to record the purchase of
servers that do not meet the
capitalization threshold criteria
Same as above
PROPNC-ITPC
PROP NONCAPINFORMATION
TECHNOLOGY PERSONAL COMP
Used to record the purchase of
personal computers that do not
meet the capitalization
threshold criteria
Same as above
N
N
N
Agency should be directed
to 341023 - Supplies Information Tech and
341024 - Supplies Information Tech Equip.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
Agency should be directed
to 341023 - Supplies Information Tech and
341024 - Supplies Information Tech Equip.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
Agency should be directed
to 341023 - Supplies Information Tech and
341024 - Supplies Information Tech Equip.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
518005
519029
519030
PROPNCMVFIRE
PROPNC-LAB
PROPNC-LE
PROP NONCAPMOTOR VEHICLE FIREFIGHTING
Used to record the purchase of
law enforcement vehicles that
do not meet the capitalization
threshold criteria
PROP NONCAPLABORATORY
Used to record the purchase of
laboratory furniture and
equipment that does not meet
the capitalization threshold
criteria
Same as above
PROP NONCAPLAW ENFORCEMENT
Used to record the purchase of
law enforcement furniture and
equipment that does not meet
the capitalization threshold
criteria
Same as above
Same as above
N
N
N
Agency should be directed
to 341025 - Supplies Vehicles. Agency can add a
property item into the
property system by
assigning a property ID
while using any object
code.
Agency should be directed
to 341022 - Supplies Furniture/Equipment.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
Agency should be directed
to 341022 - Supplies Furniture/Equipment.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
519032
PROPNC-ART
PROP NONCAP- ART
WORK
Used to record the purchase of
art work that does not meet
the capitalization threshold
criteria
Same as above
N
Agency should be directed
to 341021 - Supplies Office - Non-Consumable.
Agency can add a property
item into the property
system by assigning a
property ID while using any
object code.
THE FOLLOWING CERTIFICATION MUST BE COMPLETED BY THE AGENCY’S DIRECTOR OF ADMINISTRATION OR DELEGATE.
I hereby certify, to the best of my knowledge, that the information provided above is true and correct.
Printed Name: Michael Deariso
Signature: Michael Deariso
Title: Chief of Finance and Accounting (Delegate for Mark Tallent)
Phone Number: 717-3827
Date Signed:5/2/2014
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