Department of Financial Services
Division of Accounting and Auditing
Form 003 - FSDB
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
1.
Agency Name
Florida School for the Deaf and the Blind (OLO 489000)
2.
Contact Names
4.
Theral Mackey
Alison Crozier
Contact Titles
6.
7.
3.
Contact E-mail
5.
mackeyt@fsdb.k12.fl.us
croziera@fsdb.k12.fl.us
Contact Phone Numbers
Comptroller
904-827-2341
Director of Budgets and Grants
904-827-2270
Impact to agency if request is not approved:
Expenditure Reporting
Business System Impact - Names of System(s):
Other – Please explain: Audit Implications and Workload
1. Impact Statement (Explanation of Impact to the agency include any concerns on timeline). Impact on
reporting of Other Personal Service expenditures. This agency reports OPS specialists; i.e. Interpreters for
the Deaf, Foreign Language Translators, Occupational Therapists and Physical Therapists (contractors); in
various organization codes. Each type of specialist has a unique role and is managed accordingly. By
eliminating the AUCs for these OPS specialists, this agency’s managers will no longer have the information
in their monthly budget reports to properly manage the OPS expenditures. Further detailed analysis of
payroll records will be required to provide the required information adding additional burden to Payroll
Office personnel (we have 1 full-time employee).
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. Impact on reporting of Expenses expenditures. Less detailed reporting of supplies for primary mission of
agency: Education (classroom) Materials and Supplies. As recipients of grants from DOE, this agency will
support DOE’s position concerning the elimination of training codes that are so often used in grant
performance reporting.
Response: See Response to #1.
3. Greater detail than needed: Food Products and Building Materials; additional analysis and coding work.
Response: Agencies have the option to use object codes for Food Products – General and Building
Materials – General and are not required to breakdown to the detailed level within the object code series.
4. Audit query: Will the auditors return our voucher submissions for not using the additional food and
building materials codes?
Response: See Response to #3.
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Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
5.
Clarification of seemingly redundant SWOCs. Clarification is needed for the following object codes:
131600, Legal Services-General; 131654, Legal Services-Attorneys; 461003, Fees-Attorneys’ Fees/Gross
Proceeds. 131638, Legal Services-Subpoena/Process; 461011, Fees-Legal-Clerk/Filing/Subpoenas
131800,et al., Expert Witness Fees; 461005, Fees-Jurors/Witness.
Response: The project team is continuing to develop definitions for the statewide object codes and
will post them project website as soon as they are available.
6. BASIC CONCLUSION: Some OPS object codes that we need have been eliminated, while many
additional Contractor, Supplies, and Materials codes that could potentially complicate coding of invoices
have been added. Some new object codes seem redundant.
Response: 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)
Approved
Y/N
Long Title
Definition
Justification
OPS – Oral Interpreters
Wages paid to OPS oral
interpreters of foreign
languages or for the deaf or
the blind.
To report expenditures for
specialized OPS employees in
various organizations within
the agency.
N
OPS – Writ Trans
OPS – Written Translators
Wages paid to OPS
translators of written
foreign language materials
or materials for the deaf or
the blind.
To report expenditures for
specialized OPS employees in
various organizations within
the agency.
N
MED – Occu Ther
Medical Fees – Occupational
Therapy
Fees paid to occupational
therapy contractors for
services provided.
To report expenditures for a
specialized group of
contractors within the general
area of “therapy”.
Y
132016
MED – Phys Ther
Medical Fees – Physical
Therapy
Fees paid to physical
therapy contractors for
services provided.
To report expenditures for a
specialized group of
contractors within the general
area of “therapy”.
Y
341019
SUP – Schoolcons
Supplies – School classroom
– consumable
Expenditures for school
classroom materials and
Educational institutions are
required to report expenditures
Y
Object Code
121007
121009
132015
Short Title
OPS – Oral Inter
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.
132018 Medical Services
- Therapy Occupational is
proposed.
132016 Medical Services
- Therapy Physical is
proposed.
341039 Supplies 3
Department of Financial Services
Division of Accounting and Auditing
OBJECT CODE STANDARDIZATION PROJECT
Impact Statement Form
341020
341030
SUP – Schoolnon
Supplies – School classroom
– non-consumable
SUP – Schooltext
Supplies – School
instructional text
supplies consumed during
the school year
Expenditures for school
classroom furniture and
equipment costing $1,000
or less.
Expenditures for school
instructional text whether
hard copy (books) or soft
copy (on-line subscription).
for material and supplies for
classroom use.
Educational institutions are
required to report expenditures
for material and supplies for
classroom use.
Educational institutions are
required to report expenditures
for material and supplies for
classroom use. Books and
other forms of instructional
text are significant costs.
Y
Y
Educational is
proposed.
341039 Supplies Educational is
proposed.
341039 Supplies Educational is
proposed.
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: Terri R. Wiseman
Signature:
Title: Administrator of Business Services
Phone Number: 904-827-2301
Date Signed:
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