Florida Department of Financial Services
Object Code Conversion Guide
(as of 5/5/2015)
(This page intentionally left blank)
Revision History
Version
1.0
1.1
Date
4/11/2014
9/30/2014
Author(s)
Enterprise Education
Enterprise Education
1.2
2/2/2015
Enterprise Education
2.0
4/16/2015
Enterprise Education
3.0
5/5/2015
Enterprise Education
Revision Notes
Draft
Sections 202 and 212 updated with MFMP
approach. Sections 501, 502, 511, and 512
updated with examples of converted records.
Sections 201, 203, 204, 301, 402, 500, and 502
updated to include guidance for inactive
records. Sections 700, 701, 710 and 711
updated with Payroll and People’s First
conversion approach. Section 800 added to
include Crosswalk information.
Updated with most current and accurate
information regarding conversion activities and
approach.
Section 201 was updated to clarify the current
functionality of the Benefitting Object Code
feild. Sections 303 and 313 updated with
guidance for Clearing Fund processing. Section
312 updated to accurately reflect the
accounting that takes place when an
expenditure refund is deleted and a TR79 is
generated. Updated the Master Files Sections
for clarity.
Section 214 was updated to reflect changes in
how Revolving Fund records on the 7S file at
the time of an agencies conversion will be
treated.
Table of Contents
INTRODUCTION ........................................................................................................................................................................ 1
100 TITLE FILE......................................................................................................................................................................... 2
101 Object Code Titles ..................................................................................................................................................... 2
102 Agency Crosswalk...................................................................................................................................................... 3
103 Expansion Set File .................................................................................................................................................... 4
200 EXPENDITURE ITEMS .................................................................................................................................................. 5
201 FLAIR Encumbrance Subsidiary Records ....................................................................................................... 5
202 MyFloridaMarketPlace Records ......................................................................................................................... 7
203 Accounts Payable Subsidiary Records ............................................................................................................. 9
204 Revolving Funds Subsidiary Records ............................................................................................................. 11
205 Purchasing Card Profiles ..................................................................................................................................... 13
206 Purchasing Card Distributions .......................................................................................................................... 14
207 Payments.................................................................................................................................................................... 15
208 Journal Transfers .................................................................................................................................................... 15
300 RECEIPTS/RECEIVABLES ........................................................................................................................................ 17
301 Accounts Receivable Subsidiary Records for Current Year Refunds ................................................ 17
302 Cash Receipts Deposits for Current Year Refunds .................................................................................... 19
303 Clearing Fund Cash Receipts Deposits for Current Year Refunds ...................................................... 21
400 PROPERTY ...................................................................................................................................................................... 23
401 Property Pending.................................................................................................................................................... 23
402 Property Master ...................................................................................................................................................... 25
500 MASTER FILES .............................................................................................................................................................. 28
501 Grant Master Files .................................................................................................................................................. 29
502 GL MasterFiles ......................................................................................................................................................... 32
600 WARRANT PROCESSING .......................................................................................................................................... 36
700 PAYROLL ......................................................................................................................................................................... 37
701 People First Records ............................................................................................................................................. 37
CONVERSION AND POST CONVERSION GUIDANCE ............................................................................................... 38
110 TITLE FILE...................................................................................................................................................................... 38
111 Object Codes ............................................................................................................................................................. 38
112 Expansion Set File .................................................................................................................................................. 38
210 EXPENDITURE ITEMS ............................................................................................................................................... 39
211 FLAIR Encumbrance Subsidiary Records ..................................................................................................... 39
212 MFMP Records ......................................................................................................................................................... 39
213 Accounts Payable Subsidiary Records ........................................................................................................... 41
214 Revolving Funds Subsidiary Records ............................................................................................................. 41
215 Purchasing Card Profiles ..................................................................................................................................... 43
216 Purchasing Card Distributions .......................................................................................................................... 43
217 Payments.................................................................................................................................................................... 43
218 Journal Transfers .................................................................................................................................................... 44
310 RECEIPTS/RECEIVABLES ........................................................................................................................................ 46
311 Accounts Receivable Subsidiary Records for Current Year Refunds ................................................ 46
312 Cash Receipts Deposits for Current Year Refunds .................................................................................... 47
313 Clearing Fund Cash Receipts Deposits for Current Year Refunds ...................................................... 48
410 PROPERTY ...................................................................................................................................................................... 50
411 Property Pending File ........................................................................................................................................... 50
412 Property Master File.............................................................................................................................................. 50
510 MASTER FILES .............................................................................................................................................................. 51
511 Grant Master Files .................................................................................................................................................. 51
512 GL Master Files ........................................................................................................................................................ 54
610 WARRANT PROCESSING .......................................................................................................................................... 57
611 Stale Dated Warrants ............................................................................................................................................ 57
612 Warrant Cancellations .......................................................................................................................................... 57
613 Warrant Forgeries .................................................................................................................................................. 57
710 PAYROLL ......................................................................................................................................................................... 58
711 People First Records ............................................................................................................................................. 58
INTRODUCTION
This document details areas of the Florida Accounting and Information Resource (FLAIR) system
where the object code conversion will have an impact. Conversion activities have been identified to
ensure a smooth transition from the existing object code structure to the standardized statewide
object code structure. There are several subsidiary ledgers and files in FLAIR which contain
records that must be converted. Once the statewide object codes are loaded into FLAIR, agencies
can begin conversion activitites. The Florida Department of Financial Services (DFS) will convert
all agency records with an agency unique object code to the new statewide object code during the
agency’s scheduled conversion with DFS. It is recommended, to the extent possible, agencies
update all records containing agency unique object codes before conversion.
DFS will provide a Conversion Readiness Dashboard to assist agencies in tracking the success of
planned pre-conversion activites. The dashboard will provide a count of records by type that
contain an agency unique object code. The dashboard is accessed at:
http://myfloridacfo.com/Division/AA/ObjectCodeDashboard.xlsx.
Pre-conversion
Conversion
• Update records
with agency
unique object
codes
• DFS will convert
all records with
agency unique
object codes
Page 1 of 62
Postconversion
• Agencies should
validate
conversion results
100 TITLE FILE
Title Files are used to assign titles or descriptions to organizational and accounting codes. All
codes, including object codes, must be titled on the Title Files and be in active status to be used in
FLAIR transactions. The Title Files and Set Files must be updated by the conversion date for
agencies to use the statewide object codes in transactions. This section contains information
necessary for the agencies regarding the Title and Set Files.
101 Object Code Titles
Currently, FLAIR recognizes state standard object codes and titles as well as codes and titles unique
to individual departments and/or agencies. State standard object codes contain six digits; the last
two digits are 00. An agency unique object code is a further classification of a state standard object
code and is characterized by having ending digits other than 00. Agency unique object codes allow
agencies to develop accounting requirements to meet their specific needs, such as providing
additional detail for agency budgets, accounts, and financial reporting. Currently, add, inquiry, and
update capabilities are assigned by an agency and are available to the user depending upon the
user’s security access.
Agencies have only inquiry access to object codes. DFS, Division of Accounting & Auditing (A&A)
maintains all object codes, including revenue and budgetary object codes. This includes the ability
to mark codes for inactivation or deletion.
Revenue object codes starting with 0 in the FLAIR Title File will not be standardized at this time,
and agencies may continue to use agency unique digits in the final two characters. Requests for
new agency unique revenue object codes should be made to A&A.
Existing expenditure object codes starting with 1, 2, 3, 4, 5, 6, 7, or 8 in the FLAIR Title File will be
cross-walked to a statewide object code regardless of the value of the last two digits of the six-digit
code. The statewide object codes will be added to the Title Files and, pre-conversion, all existing
agency unique and the statewide object codes will be available for agency use. This will allow
agencies time to complete all activities necessary for a conversion to only the statewide object
codes.
During conversion, all object codes scheduled for deletion will be marked for deletion in the Title
Files, and a conversion process of all remaining subsidiaries and Master Files containing object
codes scheduled for deletion will take place.
Page 2 of 62
102 Agency Crosswalk
Each agency must create a crosswalk detailing how each existing object code scheduled for deletion
should be converted to a statewide object code. The crosswalk will be used by agency personnel in
determining which codes to use when converting records, and by the Departmental FLAIR
conversion program during the agency’s conversion. It is recommended that each agency develop
this crosswalk before beginning pre-conversion activities.
The crosswalk must be input into FLAIR via manual input or batch upload prior to the agency’s
scheduled conversion. It will be available for input or inquiry as a record type on the Title File Mini
Menu (record type OB). Each agency unique object code must be mapped to a statewide object
code. In addition to mapping each agency unique object code to a new statewide object code, four
additional agency unique codes will be available for each record if the agency wishes to further
delineate each statewide object code. These fields include: Other Cost Accumulator (OCA), External
Category, External Object Code, And External General Ledger.
It is important that the agency consider, and include, all object codes scheduled for deletion that are
on records in the Subsidiary Files, Property Files, or contained in Grant or General Ledger (GL)
Master File records with a year-to-date (YTD) or life-to-date (LTD) balance. This will ensure that
all object codes scheduled for deletion are converted properly.
Once the agency completes conversion, no changes can be made to the crosswalk. A crosswalk
table will be available in the Information Warehouse (IW) for reporting. Users will have query
access to the crosswalk table data. Crosswalk data will be sent daily through overnight processing
to the IW when agencies begin crosswalk input into FLAIR.
Page 3 of 62
103 Expansion Set File
The Expansion Files are auxiliary files designed to reduce manual input for accounting transactions
and increase the accuracy of the information input into FLAIR. An agency’s chart of account codes
are common to many accounting transactions and are established in the Expansion Files. These
predetermined codes are automatically retrieved when a transaction is input into FLAIR, thus
expanding the transaction to include data required for processing.
The Expansion Files include the Expansion Option File and the Expansion Set File. An Expansion
Set File contains sets of records to be used in transactions with a unique combination of object
code, GL code, category, and appropriation year indicator. Each record is assigned to a set
indicator. Each object code can only be assigned to each set indicator once. If an object code must
be tied to a different combination of codes, it must be added to a different set.
Agencies must review their existing FLAIR Set File records using available extracts and the
Conversion Readiness Dashboard report Expansion Set. Agency unique object codes in the
Expansion Set File should be compared to the crosswalk of statewide object codes. This review
should include, at a minimum, the identification of the object codes scheduled for deletion, and the
statewide object codes to be added to an existing or new FLAIR Set File. New Set Files may be
created based on the need to use the same statewide object code with multiple appropriation
categories. When it is determined a new FLAIR Set File is needed, agencies should create a new set
indicator as well as new expansion options for the set indicator.
The following conversion activities should be completed:
1. Review FLAIR Set Files using available extracts and the Conversion Readiness Dashboard
report Expansion Set. These should be compared to the statewide object code list.
2. Create an agency crosswalk pairing existing agency unique expenditure object codes with
the statewide object codes to be used going forward.
3. Review the existing Set File records and look for instances where new sets will need to be
created. Look for object code/category combinations that require new sets.
4. Assign a set indicator to any new sets.
5. Create new expansion options to use any new set indicators.
6. Manually or batch update FLAIR Set Files by the conversion date. If you have not used the
batch process to upload this type of file, you must contact the FLAIR Helpdesk to coordinate
the batch process in advance.
7. Manually or batch update FLAIR Expansion Option Files by the conversion date. If you have
not used the batch process to upload this type of file, you must contact the FLAIR Helpdesk
to coordinate the batch process in advance.
8. Supply new codes to purchasing, finance and accounting, and other program staff.
9. Educate staff regarding new object codes, sets, and expansion options.
10. Implement an internal date to stop using all object codes scheduled for deletion.
11. Monitor the Conversion Readiness Dashboard for the Expansion Set File readiness
indicator.
12. Mark for deletion, manually or by batch update, records containing object codes scheduled
for deletion on the Set File.
Note: Any statewide object code necessary for agency operations must be added to a Set File to be
used in a FLAIR transaction.
Page 4 of 62
200 EXPENDITURE ITEMS
Transactions in FLAIR may create a record on a subsidiary ledger and/or create a request for
disbursement of funds. These transactions contain accounting information used to record
accounting entries. Expenditure object codes are used on each of the expenditure type transactions
in FLAIR, therefore, this section discusses the various ledgers and transactions that agencies will
need to consider during the conversion to the statewide object code structure.
201 FLAIR Encumbrance Subsidiary Records
Encumbrances are reservations of budget for the payment of goods or services ordered but not yet
accepted, and are stored in the Encumbrances Subsidiary (6S) Ledger. Each encumbrance is
assigned a document number and can contain multiple lines or records. Encumbrance information
is stored on both the 6S Ledger and the GL Master File. The accounting information, including the
expenditure object code, can be different on each line of an encumbrance. An encumbrance can
contain many lines, some with state standard expenditure object codes and some with agency
unique expenditure object codes. Data in the OBJECT CODE field is recorded on the GL Master File.
Therefore, changes to an encumbrance record will result in changes to the balances on the GL
Master File. Encumbrances are recorded to GL 941XX (Encumbrances) and an automated entry is
posted to GL 981XX (Budgetary Fund Balance Reserved for Encumbrances).
During the normal course of operations, the goods or services for which encumbrances are
established are received or performed. When the appropriate documentation is received by an
agency accounting office, a TR70 Encumbered Disbursement transaction is processed, reducing or
exhausting an encumbrance record. When the record is reduced to $0, the record is automatically
removed from FLAIR, unless it has been marked as a blanket encumbrance (B in the Memo Blanket
Indicator [MBI] field). Blanket encumbrances are removed only when a final payment indicator is
used in a TR70, or when the record is deleted using the TR6SU. Through this process, many records
containing agency unique expenditure object codes are systematically removed from FLAIR as the
goods and services are received and the disbursement transactions are processed.
When an encumbrance is established, a vendor number (or FLAIR account information) is included
on the record. Any records containing an object code scheduled for deletion in the BENEFITTING
OBJECT CODE field must be updated to a statewide object code. Please note, unless a benefitting
organization code is also used, an object code ending in 00 must be input in the BENEFITTING
OBJECT CODE field.
Agencies should begin using the statewide object codes on all new encumbrance records input with
a TR60, and discontinue use of the object codes scheduled for deletion as soon as the statewide
object codes are established in the Set Files according to the agency crosswalk.
Agencies need to review all existing records on the 6S Ledger to identify records containing object
codes scheduled for deletion, including those in the BENEFITTING OBJECT CODE field. Conversion
Readiness Dashboard report Encumbrance File will be available for this review. In addition,
agency-created reports run in the Report Distribution System (RDS), the Managed Reporting
Environment (MRE), or the IW may also be used to identify encumbrance records containing object
codes scheduled for deletion. Records that will not be removed from the 6S Ledger through the
normal process before the conversion will need to be updated to change the object codes scheduled
Page 5 of 62
for deletion to a statewide object code. The updates can be made manually in FLAIR by performing
an inquiry on the record in the 6S Ledger and utilizing the TR6SU update capability. Updates can
also be made via batch upload using a TR61. When the update is made, the resulting accounting
entries will each carry a TR61 and include a reversing entry to back out the existing record (with
the agency unique expenditure object code) and an entry to post the record with the corrected data
(statewide object code). The 6S Ledger is updated immediately via manual update in FLAIR. These
updated records are stored on the Daily Input File until nightly processing, at which time the
GL Master File is updated.
In order to convert affected accounting records, agencies should take the following steps:
1. Begin using statewide object codes when recording encumbrances for all purchase orders
and contracts in FLAIR and MyFloridaMarketPlace (MFMP).
2. Review available standard (DENR03 and DENR04) and Conversion Readiness Dashboard
reports (Encumbrance File) for all outstanding encumbrances with object codes scheduled
for deletion.
a. Identify records that will not be disbursed or deleted before the conversion date. These
records must be manually updated with a TR6SU or batch updated with a TR61 to
include a statewide object code.
3. To manually update an encumbrance record, perform an inquiry using the TR6SI or TR6SM
function on the line to be updated.
a. To select a line to update, type U in the SEL field. The user may also use the TR6SU
function. This will access the 6SU3 screen.
b. Input the statewide object code in the CHANGE OBJECT field of the 6SU3 screen and
press Enter.
4. To manually update both the expenditure and the benefitting object codes on an
encumbrance record, perform an inquiry using the TR6SI or TR6SM function on the line to
be updated.
a. To select a line to update, type U in the SEL field. The user may also use the TR6SU
function. This will access the 6SU3 screen.
b. Input the statewide object code in the CHANGE OBJECT field of the 6SU3 screen, if
necessary, and press Enter. This will access the 6SU4 screen.
c. Input the statewide object code in the BF-OB field at the bottom of the 6SU4 screen and
press Enter.
5. To manually update only the benefitting object codes on an encumbrance record, use the
TR6SU function and input the encumbrance number in the EN-NO field and 0000 in the
LINE field. This will access the 6SU2 screen. Input the statewide object code in the BF-OB
field and press Enter.
6. To batch update, access the TR61 File Layout found on the DFS Helpdesk website, FLAIR
File Layouts.
a. Contact the FLAIR Helpdesk for permission to use this file if the agency has not used
batch upload for the TR61 in the past.
b. Create a file using the TR61 File Layout information to update the object codes
scheduled for deletion on each record to a statewide object code. Ensure that
benefitting object code fields are updated as necessary.
c. When updating records by batch upload, ALL data fields included on the subsidiary
record must be included on the update file. This will ensure proper posting to the GL
Master File.
7. Continue to monitor reports and the Conversion Readiness Dashboard to identify and
update necessary records until no records with object codes scheduled for deletion exist
and all object codes scheduled for deletion have been marked for deletion in the Title Files.
Page 6 of 62
8. Provide feedback and education to purchasing and finance staff if object codes scheduled
for deletion are still being used.
Subsidiary records containing codes that are no longer titled cannot be updated by agency
personnel to contain a statewide object code. When the update is attempted, all codes are edited
against the Title File, Expansion Files, and Account Description File and, if an invalid code is found,
an error will result. Because the DFS conversion program will convert all remaining records at the
time of an agency’s conversion, it is recommended that the agency allow these records to convert
through that process. This will result in some invalid records being converted and remaining on
the system. However, this should be a small percentage of records. In addition, the agency can
request the balances tied to these invalid records be deleted from the GL and Grant Master Files at
any time if they have not purged through the normal purge cycle. Please contact the DIS Helpdesk
for assistance. DFS will continue to offer this service to the agencies, as time and priority of other
projects permit.
202 MyFloridaMarketPlace Records
MyFloridaMarketPlace (MFMP) uses expenditure object codes for requisitions, purchase orders,
and disbursements. Requisitions are approved electronically through MFMP and fully approved
requisitions generate purchase orders. When a requisition is created, MFMP assigns that
requisition a number. Once fully approved, MFMP assigns a purchase order number. If the user
selects to encumber the purchase order through MFMP, the encumbrance number and the purchase
order number are the same, beginning with a prefix of A.
Agencies have two ways to set up encumbrances for MFMP orders. Agencies may choose to
automatically encumber their requisitions through MFMP or manually establish encumbrances in
FLAIR. If the MFMP purchase order is marked as “Encumbered,” MFMP will send the record, along
with the accounting information, to FLAIR and the record will post to the 6S Ledger in FLAIR as a
TR60. Changes to MFMP encumbered purchase orders should be effected through a change order
in MFMP to ensure that the FLAIR and MFMP records are the same. Changes to an MFMP
encumbrance made in FLAIR directly will cause issues for any subsequent change orders, possibly
resulting in an overstated encumbrance. Agencies must be careful to keep encumbrance records in
FLAIR reconciled with encumbered purchase orders in MFMP.
An agency may choose to process the requisition as “Unencumbered” and create the encumbrance
directly into FLAIR using a TR60. These encumbrance numbers begin with a prefix of E. Any
updates to the encumbrance record in FLAIR will not affect the purchase order in MFMP. When
completing a disbursement through MFMP, the encumbrance information must be manually
entered.
Agencies may have purchase orders in MFMP that are marked as “Unencumbered” for which no
encumbrance will be created. FLAIR does not have any information regarding these purchase
orders until a disbursement transaction is processed. Unencumbered purchase orders contain
accounting information, including expenditure object codes. Any unencumbered purchase orders
that contain object codes scheduled for deletion may be updated by completing a change order in
MFMP.
Page 7 of 62
As soon as the statewide object codes are established in the Set Files, agencies should begin using
statewide object codes on all new requisitions, purchase orders, and encumbrance records
(whether records are input manually in FLAIR or through MFMP), and discontinue use of object
codes scheduled for deletion.
Agencies will need to review all existing purchase orders in MFMP to identify records containing
object codes scheduled for deletion. The MFMP report All Open Orders Current FY, as well as the
Conversion Readiness Dashboard report Encumbrance File may be used to identify MFMP records
containing object codes scheduled for deletion.
Manually encumbered records that will not be removed from the 6S Ledger in FLAIR through the
normal process before the conversion will need to be manually updated to change the object code
scheduled for deletion to a statewide object code. (See FLAIR Encumbrance Subsidiary Records
section above for additional details.) If a related “Unencumbered” purchase order exists in MFMP,
it should be updated using a change order in MFMP to keep the records reconciled.
Purchase orders that were encumbered by MFMP will need to be updated by the agency with a
change order in MFMP to change the object code scheduled for deletion to a statewide object code.
For purchase orders encumbered through MFMP, the change order will generate an update to the
encumbrance in FLAIR.
In order to convert affected accounting records, agencies should take the following steps:
1. Begin using statewide object codes on all new requisitions, purchase orders, and contracts
in MFMP.
2. Review available standard (DENR03 and DENR04), MFMP (All Open Orders Current FY), and
Conversion Readiness Dashboard reports (Encumbrance File) for all outstanding
encumbrances and purchase orders with object codes scheduled for deletion.
a. Identify records that will not be disbursed or deleted before the conversion date.
These records should be updated using an MFMP change order to include a
statewide object code in MFMP.
3. Continue to monitor reports and the Conversion Readiness Dashboard to identify and
update necessary records until no records with object codes scheduled for deletion exist
and all object codes scheduled for deletion have been marked for deletion in the Title Files.
4. Provide feedback and education to purchasing and finance staff if object codes scheduled
for deletion are still being used.
Some agencies have established approval flow rules in MFMP based on the object code used on
a requisition. These approval flow rules may need to be updated if the object code used to
initiate an additional approver is scheduled for deletion. Agencies may begin to update these
approval flows to include new statewide object codes at any time, as the object code in the
approval flow is not validated against any other records. Once the new statewide object codes
are in use, new codes that you have added to the approval flow rules will trigger object codespecific approvers when used on a requisition. The object code scheduled for deletion may be
removed from the approval flow once the agency is no longer using that code. In order to make
changes to your agency’s approval flow rules, including adding or removing object codes,
contact your agency’s MFMP System Administrator who can work with the MFMP Customer
Service Desk to request the change(s).
Page 8 of 62
203 Accounts Payable Subsidiary Records
Accounts payable transactions record liabilities the agency has for goods and services received, or
amounts due to other funds or governmental entities. In FLAIR, accounts payable obligations are
recorded with a TR80 (Unencumbered Payables) or TR81 (Encumbered Payables).
TR80 Unencumbered Payables are used to record a liability when an encumbrance has not been
previously established with a TR60. The TR80 records a credit GL liability entry and a debit GL
expenditure/expense. Agencies record unencumbered payables for many items, including travel
reimbursements, purchasing card (PCard) transactions, journal transfers (JTs), and other accrued
obligations.
TR81 Encumbered Payables are used to record a liability when an encumbrance was previously
established with a TR60. The TR81 records a credit to a liability GL and a debit to an
expenditure/expense GL. It also records the necessary entries to release the encumbrance, or a
portion of the encumbrance, from the 6S Ledger.
Each accounts payable is assigned a document number and can contain multiple lines or records.
Each record contains accounting information and is stored on both the Accounts Payable Subsidiary
(8S) Ledger and on the GL Master File. The accounting information, including the expenditure
object code, can be different on each line of an accounts payable. An accounts payable may contain
many lines, some with state standard expenditure object codes and some with agency unique
expenditure object codes. Data in the OBJECT CODE field is recorded on the GL Master File.
Therefore, any changes to an accounts payable record will result in a change to the balances on the
GL Master File. Using the 8S Ledger, payable items may be inquired on or updated. A cash
disbursement (TR53 Payables Disbursements or TR54 Revolving Fund Payables Disbursements)
for an accounts payable record updates the 8S Ledger by reducing or removing the payable from
the subsidiary.
When an accounts payable is established, a vendor number is included on the record. When the
accounts payable is for a liability due to another fund within the agency or to another state agency,
the benefitting organization code, expansion option, and object code may be included on the record.
Any records containing an object code scheduled for deletion in the BENEFITTING OBJECT CODE
field must be updated to a statewide object code. Please note, unless a benefitting organization
code is also used, an object code ending in “00” must be input in the BENEFITTING OBJECT CODE
field.
As soon as the statewide object codes are established in the Set Files, agencies should begin using
statewide object codes on all new accounts payable records input with a TR80 or TR81, and
discontinue use of the agency unique object codes.
Agencies need to review all existing records on the 8S Ledger to identify records containing object
codes scheduled for deletion, including those in the BENEFITTING OBJECT CODE field. Conversion
Readiness Dashboard report Accounts Payable will be available for this review. Records that will
not be removed from the 8S Ledger through the normal process before conversion will need to be
updated to change the object code scheduled for deletion to a statewide object code. The updates
can be made manually in FLAIR by performing an inquiry on the record in the 8S Ledger and then
utilizing the TR8SU update capability. Updates can also be made via batch upload using a TR80.
When the update is made, the resulting accounting entries will each carry a TR80 and include a
Page 9 of 62
reversing entry to back out the existing record (with the object code scheduled for deletion) and an
entry to post the record with the corrected data (statewide object code). The 8S Ledger is updated
immediately with manual update in FLAIR. These updated records are stored on the Daily Input
File until nightly processing, at which time the GL Master File is updated.
In order to convert affected accounts payable subsidiary records, agencies should take the
following steps:
1. Begin using the statewide object codes on all payables established with a TR80.
2. Override object codes scheduled for deletion with a valid statewide object code when
converting encumbrance records to payables with the TR81.
3. Review available standard (DAPR01) and Conversion Readiness Dashboard reports
(Accounts Payable) for all outstanding accounts payable records with object codes
scheduled for deletion.
4. Identify accounts payable records that will not be disbursed or deleted before the
conversion date. These records must be manually updated with a TR8SU or batch updated
with a TR80 to include a statewide object code.
5. To manually update an accounts payable record, perform an inquiry using the TR8SI or
TR8SM function on the line to be updated.
a. To select a line to update, type U in the SEL field. The user may also use the TR8SU
function and input the payable number and line. This will access the 8SU3 screen.
b. Input the statewide object code in the CHANGE OBJECT field of the 8SU3 screen and
press Enter.
6. To manually update both the expenditure and the benefitting object code on an accounts
payable record, perform an inquiry using the TR8SI or TR8SM function on the line to be
updated.
a. To select a line to update, type U in the SEL field. The user may also use the TR8SU
function and input the payable number and line. This will access the 8SU3 screen.
b. Input the statewide object code in the CHANGE OBJECT field of the 8SU3 screen and
press Enter. This will access the 8SU4 screen.
c. Input the statewide object code in the BF-OBJ field at the bottom of the 8SU4 screen and
press Enter.
7. To manually update only the benefitting object codes on a payable record, use the TR8SU
function and input the payable number in the AP-NO field and 0000 in the LINE field. This
will access the 8SU2 screen. Input the statewide object code in the BF-OB field and press
Enter.
8. To batch update, access the TR80 File Layout found on the DFS Helpdesk website, FLAIR
File Layouts.
a. Contact the FLAIR Helpdesk for permission to use this file if the agency has not used
batch upload for the TR80 in the past.
b. Create a file using the TR80 File Layout information to update the object code scheduled
for deletion on each record with a statewide object code. Ensure benefitting object code
fields are updated as necessary.
c. When updating records by batch upload, ALL data fields included on the subsidiary
record must be included on the update file. This will ensure proper posting to the GL
Master File.
9. Continue to monitor reports and the Conversion Readiness Dashboard to identify and
update necessary records until no records with object codes scheduled for deletion exist
and all object codes scheduled for deletion have been marked for deletion in the Title Files.
10. Provide feedback and education to purchasing and finance staff if object codes scheduled
for deletion are still being used.
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Subsidiary records containing codes that are no longer titled cannot be updated by agency
personnel to contain a statewide object code. When the update is attempted, all codes are edited
against the Title File, Expansion Files, and Account Description File and, if an invalid code is found,
an error will result. Because the DFS conversion program will convert all remaining records at the
time of the agency conversion, it is recommended that the agency allow these records to convert
through that process. This will result in some invalid records being converted and remaining on
the system. However, this should be a small percentage of records. In addition, the agency can
request the balances tied to these invalid records be deleted from the GL and Grant Master Files at
any time if they have not purged through the normal purge cycle. DFS will continue to offer this
service to the agencies, as time and priority of other projects permit.
204 Revolving Funds Subsidiary Records
The Revolving Fund Subsidiary (7S) Ledger maintains a record of every non-reimbursed revolving
fund disbursement. All records on the 7S Ledger contain an expenditure object code, and some may
be agency unique. A record is added to the 7S Ledger each time a revolving fund voucher is created
due to the input of a TR52 (Revolving Fund Unencumbered Disbursements), TR54 (Revolving Fund
Payables Disbursements), or TR71 (Revolving Fund Encumbered Disbursements). Records are
added during overnight processing once the voucher number is available. A record is removed
from the 7S Ledger when a TR32 (Revolving Fund Reimbursement) or TR59 (Revolving Fund
Correction) is processed. When a TR32 or TR59 is input, records are immediately marked for
reimbursement or deletion, and the removal takes place during overnight processing. The data in
this file cannot be updated directly.
It is important to note that when a TR59 is processed, the revolving fund and the operating fund are
both affected. The TR59 reverses the accounting records for the disbursement of funds from the
operating fund and the receivable in the revolving fund. The TR59 creates the following accounting
entries:
Operating fund entries when a disbursement is deleted using a positive amount:
SF
GL Code
Description
DR
1
13100
Unexpended GR Release or
X
2,3
12200
Released Cash in State Treasury or
X
8
11200
Cash in Bank
X
7****
Expenditures
CR
X
CR = Credit; DR = Debit; GL = General Ledger; GR = General Revenue; SF = State Fund.
Revolving fund entries when a disbursement is deleted using a positive amount:
SF
GL Code
Description
DR
8
11200
8
16800
Cash in Bank
CR
X
Due from SF – Revolving Fund
CR = Credit; DR = Debit; GL = General Ledger; OBJ = Object Code; SF = State Fund.
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X
Many agencies have records on the 7S Ledger from prior fiscal years. Therefore, it may be
necessary to further correct the operating fund, using a TR58, if the disbursement was not made in
the current year, or if the disbursement was made and reimbursed to the revolving fund, but the
reimbursement was not properly recorded with a TR32. These records should be deleted from the
7S Ledger using TR59s. Then the agency must input TR58s to reverse the decrease in expenditures
to the operating fund. The TR58 will create the following accounting entries.
TR58 to reverse the decrease in expenditures in the operating fund:
SF
GL Code
Description
7****
Expenditures
DR
CR
X
I/A
I
1
13100
Unexpended GR Release or
X
A
2,3
12200
Released Cash in State Treasury or
X
A
8
11200
Cash in Bank
X
A
A = FLAIR Automated; CR = Credit; DR = Debit; GL = General Ledger; GR = General Revenue; I = User Input; SF = State
Fund.
Agencies with records from prior years on the 7S Ledger may have made entries to the 16800 and
11200 GLs to adjust balances for financial statements. In these situations, additional corrections
may be necessary in those GLs. When TR10s are used to adjust these GL balances, there is NO
EFFECT to the 7S Ledger.
TR10 with two lines to adjust balances for financial statements:
SF
GL Code
Description
8
16800
8
11200
Due from SF – Revolving Fund
DR
CR
X
Cash in Bank
I/A
I
X
I
A = FLAIR Automated; CR = Credit; DR = Debit; GL = General Ledger; I = User Input; SF = State Fund.
Agencies need to review all existing records on the 7S Ledger to identify records containing object
codes scheduled for deletion. Conversion Readiness Dashboard reports Current Year Revolving
Funds and Prior Year Revolving Funds will be available for this review.
Due to the complexity of correcting prior year and current year records from the subsidiary file, it is
recommended that currecnt year revolving fund records and prior year records are updated
separately because additional correcting entires and balance adjustments are involved with prior
year records. It is also recommended that all necessary correcting entries be input during the same
month, while the agency is not operating in dual month periods. For reconciliation of the affected
GLs, a Trial Balance report should be run before and after correcting entries are input.
In order to convert affected accounting records, agencies should take the following steps:
1. Request reimbursement from an operating fund (TR52, TR54, or TR71) for all valid
revolving fund expenditures.
2. Begin using statewide object codes on all revolving fund disbursement transactions, TR52s,
TR54s, and TR71s.
3. Promptly deposit all revolving fund reimbursement warrants to the revolving fund bank
account.
a. Process TR32 Revolving Fund Reimbursements promptly.
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4.
5.
6.
7.
8.
9.
b. Monitor the 7S Ledger and Conversion Readiness Dashboard reports (Current Year
Revolving Funds and Prior Year Revolving Funds) provided by DFS. As revolving funds
are reimbursed with TR32s, the records with object codes scheduled for deletion should
be removed from the 7S Ledger.
Review Conversion Readiness Dashboard reports (Current Year Revolving Funds and Prior
Year Revolving Funds) and available standard (DRVL01) and agency unique reports for all
outstanding revolving fund records with object codes scheduled for deletion.
Using a TR59, delete records that will not be reimbursed with a TR32.
Manually or batch re-input the revolving fund disbursement requests with TR52s, TR54s, or
TR71s containing the statewide object codes, if reimbursement is still necessary. This will
produce a voucher and warrant so that reimbursement can be processed to the revolving
fund account. Contact the FLAIR Helpdesk for permission to use a TR52, TR54, TR71, or
TR58 batch upload file if the agency has not used these batch files in the past.
Correct the operating fund with a TR58 input manually or via batch if reimbursement is not
necessary (i.e., revolving fund account was reimbursed, but deposit was recorded with
TR30).
Continue to monitor reports to identify and update necessary records until no records with
object codes scheduled for deletion exist and all object codes scheduled for deletion have
been marked for deletion in the Title Files.
Provide feedback and education to disbursement and finance staff if object codes scheduled
for deletion are still being used.
Some records on the Revolving Fund Subsidiary Ledger may contain invalid codes related to the
Revolving Fund and/or the Operating Fund. Therefore, attempts to delete these records may result
in an error. Because the DFS conversion program will delete all remaining records on the 7S Ledger
at the time of agency conversion, it is recommended that the agencies allow these records to be
deleted through that process. DFS will generate the TR58s to reverse the offset to the Operating
Fund during the conversion process. If this negatively affects records on the GL or Grant Master
Files, the agency can request to have the balances tied to these invalid records removed from the GL
and Grant Master Files if they have not purged through the normal purge cycle. DFS will continue
to offer this service to the agencies, as time and priority of other projects permit.
205 Purchasing Card Profiles
PCards are issued to employees of the State and are used to purchase commodities for use in official
business, or to pay for travel expenses incurred while conducting state business. In FLAIR, the Card
Menu (CM) function is used by PCard Administrators to add card/cardholder profile records to the
system, browse existing cards, and inquire on specific card records. One of the available optional
data fields on a card/cardholder profile is OBJECT CODE. If included on the record, the object code
is used as default coding for any charge made with the user’s card. Although FLAIR uses the PCard
profile object code as the default object code for all charges, approvers at any level may override
the object code.
All PCard card/cardholder profiles in FLAIR previously containing an agency unique expenditure
object code in the OBJECT CODE field have already been converted by DFS to statewide expenditure
object codes. Agencies should ensure that their PCard Administrators are no longer using agency
unique expenditure object codes for new PCard card/cardholder profiles and are not overriding the
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statewide expenditure object codes with existing agency unique codes. Reports available in the IW
(PCCARD and PCDETAIL) may help agencies monitor object code use on card/cardholder profiles.
In order to convert affected records, agencies should take the following steps:
1. Begin using statewide object codes on PCard card/cardholder profiles that require object
code information.
2. Review available reports (PCCARD and PCDETAIL) and manually modify all current
card/cardholder profiles with object codes scheduled for deletion and replace them with
the statewide object codes.
3. To manually modify a card profile, select the Card Menu (CM) option on the PCard Mini
Menu.
a. Then select Browse Card Records By Group (CB).
b. Tab to the line to be modified and type M in the ACT field. This will access the
PCard – Card File Maintenance screen.
c. Press F11 to access the second panel.
d. Input the statewide object code over the original object code in the OBJECT field
and press Enter.
4. Continue to monitor cardholder profiles to identify and update necessary records until no
records with object codes scheduled for deletion exist and all object codes scheduled for
deletion have been marked for deletion in the Title Files.
206 Purchasing Card Distributions
PCard distributions are requests for reimbursement created through the PCard approval process.
The Card Queue Mini Menu (CQ) function is used by PCard Approvers to approve cardholder
charges through FLAIR. Once a cardholder has created a charge, the bank pays the vendor, then
vendor information along with the transaction information it sent to FLAIR from the bank. These
transactions are added to the Charge Queue in FLAIR and must be approved at the required
approval levels for the agency to reimburse the bank. Each agency has multiple approval levels.
Approvers check for the accuracy of the information associated with the charge, including but not
limited to object codes. During the normal course of operations, charges that are incurred must be
approved and processed within ten days. Once the charges are approved at Level 8 (Fiscal Office),
the approval process is complete, a disbursement is then generated, and the bank is reimbursed.
Agencies should begin using the statewide object codes on all new PCard Charge Queue
transactions, and discontinue use of the object codes scheduled for deletion as soon as the
statewide object codes are available in the agency Set Files.
As the conversion date approaches, agencies will need to review all existing charges within the
Charge Queue File to identify any charges containing object codes scheduled for deletion for that
cardholder. IW (PCDSTB and PCDISB) and Conversion Readiness Dashboard reports (PCard
Distribution) may be useful for that review. PCard Approvers are able to view the Daily Input (DI)
screen that provides a list of all approved charges for the day. Approvers have the ability to “push
back a charge” to the previous level approver, or update the record, if it is inaccurate. Any charges
in the queue that will not be processed or deleted before the conversion will need to be updated by
the agency to change the object code scheduled for deletion to a statewide object code. The updates
can be made manually in FLAIR by any level approver by modifying the charge and changing the
object code.
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In order to convert affected accounting records, agencies should take the following steps:
1. Begin using statewide object codes on all charge transactions within the Charge Queue.
2. Review available IW (PCDSTB and PCDISB) and Conversion Readiness Dashboard reports
(PCard Distribution) of all outstanding PCard distributions with object codes scheduled for
deletion.
3. Educate all staff and PCard Approvers on the use of statewide object codes.
4. Implement an agency date where transactions containing object codes scheduled for
deletion will be rejected back to the prior level approver for update to a statewide object
code according to the agency crosswalk.
5. Continue to monitor reports to identify and update necessary records until no PCard
distributions exist within the Charge Queue with object codes scheduled for deletion, and all
object codes scheduled for deletion have been marked for deletion in the Title Files.
207 Payments
Agencies process disbursement transactions on a daily basis as part of normal operations. These
transactions contain all accounting, vendor, and invoice information necessary to record accounting
entries and generate payments. Disbursement transactions include:
 TR51s (Unencumbered Disbursements)
 TR52s (Revolving Fund Unencumbered Disbursements)
 TR53s (Payable Disbursements)
 TR54s (Revolving Fund Payables Disbursements)
 TR70s (Encumbered Disbursements)
 TR71s (Revolving Fund Encumbered Disbursements)
All disbursement transactions contain accounting information to identify the fund from which the
monies are disbursed. This includes expenditure object code information to identify the type of
services, materials, or other charges for which monies are expended. One payment to a vendor can
be made with multiple transactions input and, therefore, may contain multiple object codes if more
than one commodity or service is included on an invoice.
Prior to conversion, agencies should begin using the statewide object codes in all FLAIR
transactions. It is important for agencies to ensure the pre-conversion activities take place to
minimize corrections.
In order to convert affected accounting records, agencies should take the following steps:
1. Educate all finance staff on the use of statewide object codes.
2. Begin using statewide object codes on all disbursement transactions once established in the
agency’s Set Files.
3. Discontinue use of object codes scheduled for deletion.
4. Continually monitor the Conversion Readiness Dashboard and Conversion Readiness
Dashboard reports to ensure object codes scheduled for deletion are no longer used.
Continue this process until all object codes scheduled for deletion have been marked for
deletion in the Title Files and are no longer available for use.
5. Coordinate with agency payment auditors to monitor un-posted payments near conversion.
208 Journal Transfers
Page 15 of 62
JTs are expenditures where funds are transferred from one FLAIR account code to another. No
money is disbursed from the Treasury. JTs may be intra-agency or inter-agency. JT transactions
include:
 TR51s (Unencumbered Disbursements)
 TR53s (Payable Disbursements)
 TR70s (Encumbered Disbursements)
Each JT transaction contains accounting information regarding the fund the monies are being
transferred from, and accounting information to identify the fund to which the monies are being
transferred. JTs to another fund may be made with multiple transactions input and, therefore, may
contain multiple object codes. The accounting information for the fund being transferred to may
include a benefitting object code. Please note, unless a benefitting organization code is also used, an
object code ending in “00” must be input in the BENEFITTING OBJECT CODE field.
Prior to conversion, agencies should begin using the statewide object codes in all FLAIR
transactions. It is important for agencies to ensure the pre-conversion activities take place to
minimize corrections.
In order to convert affected accounting records, agencies should take the following steps:
1. Educate all finance staff on the use of statewide object codes.
2. Begin using statewide object codes on all disbursement transactions once established in the
agency’s Set Files.
3. Discontinue the use of object codes scheduled for deletion.
4. Continually monitor the Conversion Readiness Dashboard and Conversion Readiness
Dashboard reports to ensure object codes scheduled for deletion are no longer used. This
process needs to continue until all object codes scheduled for deletion have been marked
for deletion in the Title Files and are no longer available for use (after conversion).
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300 RECEIPTS/RECEIVABLES
Cash receipt transactions record the receipt of deposits or revenue and create the appropriate
accounting entries. When a refund for a current fiscal year’s expenditure is received, it may be
recorded with an expenditure object code to restore budget to the fund that made the original
disbursement. This section discusses the subsidiary and transactions used in receipt processing
that agencies must consider during the conversion to the statewide object code structure.
301 Accounts Receivable Subsidiary Records for Current Year Refunds
Accounts receivables are used to record revenues earned when an agency provides services or
goods, assesses taxes, or issues fines. The funds are legally owed to an agency or department, but
are not yet collected. In FLAIR, accounts receivable transactions are also used to record funds due
from other funds, agencies, or other governments. They may also record an expected refund of
previously spent funds, known as current year expenditure refunds. Accounts receivables are input
with a TR90 and are stored in the Accounts Receivable Subsidiary (9S) Ledger. Each accounts
receivable is assigned a document number and can contain multiple lines or records. Each record
contains accounting information that is stored in the 9S Ledger and on the GL Master File. The
accounting information, including the object code, can be different on each line of an accounts
receivable. One accounts receivable could contain many lines, some with revenue object codes,
some with expenditure object codes. The object code is one of the data fields recorded in the GL
Master File. Therefore, any changes to an accounts receivable record will result in a change to the
balances on the GL Master File. Accounts receivables are typically recorded to a Revenue and
Receipts GL (6XXXX), but in the case of current year expenditure refunds may be recorded to an
Expenditure/Expense GL (7XXXX). During nightly processing an automated entry is posted to a
Receivables Non-Governmental GL (15XXX), a Due from Governmental Units GL (16XXX), an
Investments GL (24XXX), or one of several Other Non-Current Assets GLs (25XXX).
Memo accounts receivables (TR91s) are used to establish a subsidiary record to track the sale of
goods and services on credit, or to record an expenditure refund that is expected to be received but
is not yet due. Like an accounts receivable, a memo accounts receivable is assigned a document
number and can contain multiple lines or records. Each record contains accounting information,
including an object code, which is stored in the 9S Ledger and on the GL Master File. The TR91
differs from the TR90 because it does not have an Accounts Receivable GL assigned to the record.
During the normal course of operations, the funds for which an accounts receivable was established
are collected. When the appropriate documentation is received by an agency accounting office, a
TR33, TR34, or TR97 is processed to record the receipt of funds. This will reduce or exhaust an
accounts receivable record. When the record has been reduced to $0, the record will systematically
be removed from FLAIR, unless it has been marked with an R in the REVOLVING ACCOUNT
INDICATOR (RVI) field. Accounts receivables marked with an RVI are removed only when the
record is deleted using the TR9SU. Through this process, many of the records containing object
codes scheduled for deletion will be systematically removed from FLAIR as the receipt of funds are
processed.
As soon as the statewide object codes are established in the Set Files, agencies should begin using
the statewide object codes on all new accounts receivable records input with a TR90 or TR91 that
require an expenditure object code, and discontinue use of object codes scheduled for deletion.
Page 17 of 62
Agencies will need to review all existing records on the 9S Ledger to identify records containing
object codes scheduled for deletion. Standard (DARR01) and Conversion Readiness Dashboard
reports (Accounts Receivable) may be useful to complete this review. Records that will not be
removed from the 9S Ledger through normal processes before the conversion will need to be
updated by the agency to change the object code scheduled for deletion to a statewide object code.
The updates can be made manually in FLAIR by performing a TR9SU. Updates can also be made via
batch upload using a TR90 or TR91. When the update is made to an accounts receivable record, the
resulting accounting entries will each carry a TR90 and include a reversing entry to back out the
existing record (with the object code scheduled for deletion) and an entry to post the record with
the corrected data (statewide object code). When the update is made to a memo accounts
receivable, two TR91s will be recorded, one reversing the record with the object code scheduled for
deletion and one recording the statewide object code. The 9S Ledger is updated immediately via
the manual update of a TR90 or TR91 in FLAIR. These updated records are stored on the Daily
Input File until nightly processing, at which time the GL Master File is updated.
In order to convert affected accounting records, agencies should take the following steps:
1. Begin using statewide object codes on all accounts receivable transactions TR90 or TR91
requiring an expenditure object code.
2. Review available standard (DARR01) and Conversion Readiness Dashboard reports
(Accounts Receivable) for all outstanding accounts receivables with object codes scheduled
for deletion.
3. Identify records that will not be liquidated or deleted before the conversion date. These
records must be manually updated with a TR9SU or batch updated with a TR90 or TR91 to
include a statewide object code.
4. To manually update an accounts receivable record, use a TR9SU to input the accounts
receivable number and line to update. This will access the 9SU2 screen. Type the statewide
object codes in the CHANGE OBJECT field on the 9SU2 screen and press Enter.
5. To batch update, access the TR90 or TR91 File Layout found on the DFS Helpdesk website,
at FLAIR File Layouts.
a. Contact the FLAIR Helpdesk for permission to use this file if the agency has not used
batch upload for the TR90 or TR91 in the past.
b. Create a file using the TR90 or TR91 File Layout information to update the object
code scheduled for deletion on each record to a statewide object code.
c. When updating records by batch upload, ALL data fields included on the subsidiary
record must be included on the update file. This will ensure proper posting to the
GL Master File.
6. Continue to monitor the available standard (DARR01) and Conversion Readiness
Dashboard (Accounts Receivables) reports to identify and update necessary records until no
records with object codes scheduled for deletion exist and all object codes scheduled for
deletion have been marked for deletion in the Title Files.
7. Provide feedback and education to staff if object codes scheduled for deletion are still being
used.
Subsidiary records containing codes that are no longer titled cannot be updated by agency
personnel to contain a standardized object code. When the update is attempted, all codes are
edited against the Title File, Expansion Files, and Account Description File and, if an invalid code is
found, an error will result. Because the DFS conversion program will convert all remaining records
at the time of agency conversion, it is recommended that the agency allow these records to convert
through that process. This will result in some invalid records being converted and remaining on
the system. However, this should be a small percentage of records. In addition, the agency can
Page 18 of 62
request the balances tied to these invalid records be deleted from the GL and Grant Master Files at
any time if they have not purged through the normal purge cycle. DFS will continue to offer this
service to the agencies, as time and priority of other projects permit.
302 Cash Receipts Deposits for Current Year Refunds
When money is collected and deposited to the State Treasury Concentration Account, an accounting
entry must be recorded in FLAIR. These entries are recorded using a TR30 or, if an accounts
receivable record has been established on the 9S Ledger, with a TR33. Most TR30s and TR33s will
contain a revenue object code on the accounting record. However, if the funds deposited comprise
a refund of an expenditure that occurred in the current fiscal year, then the accounting record will
contain the same expenditure object code that the original disbursement contained. This may
include agency unique expenditure object codes.
Current year expenditure refund deposits differ from revenue deposits in that the funds received
are used to restore spending authority (budget) to an appropriation category. Once the budget is
restored, the funds may be re-expended in the current fiscal year. In order for current year
expenditure refunds to be accounted for properly, they are first deposited into the State Treasury
Concentration Account and recorded with the accounting information used when the expenditure
was recorded. The Treasury verifies that the deposit information input into FLAIR matches the
deposit information received by the bank. Once verified, the funds are credited to a refund category
(001800) and a Revenue GL (6XXXX). After verification and during overnight processing, an
automated TR79 generates a JT-2 to transfer the funds from the refund category (001800) to the
appropriation category and Expenditure/Expense GL (7XXXX) used in the cash receipt transaction.
The JT voucher is available for agency printing the next morning. Current year expenditure refund
JT vouchers are sent to DFS, Bureau of Auditing, along with documentation proving the expenditure
and providing a reason for the refund. Upon review and approval, an auditor will post the JT. The
budget will be restored in Central FLAIR, matching the agency’s Departmental FLAIR records. This
process can take between two and seven days from the date of input.
Because of the processing time involved with posting a current year expenditure refund to the
appropriation category, agencies must ensure that deposits containing object codes scheduled for
deletion are not in process on the conversion date. Any JT vouchers not posted at that time will be
deleted, creating the need for correcting entries. Agencies will be responsible for all correcting
entries due to deleted transactions.
Agencies should begin using statewide object codes as soon as possible. They should ensure that
agency staff are no longer using object codes scheduled for deletion in TR30 or TR33 receipt
transactions, monitor standard (DRVR01, DTHR01, and DTHR04) and Conversion Readiness
Dashboard reports (Un-Processed Deposits), and update necessary records to remove all object
codes scheduled for deletion and replace them with statewide object codes.
To ensure proper accounting, agencies should take the following steps:
1. Begin using statewide object codes on all current year expenditure refunds recorded with
TR30 or TR33 cash receipt transactions.
2. Continually monitor reports (DRVR01, DTHR01, DTHR04, and Un-Processed Deposits) to
ensure transactions are not input with object codes scheduled for deletion until all object
codes scheduled for deletion have been marked for deletion in the Title Files.
Page 19 of 62
a. Identify records containing object codes scheduled for deletion that may not have time
to post in Central FLAIR before the conversion date. These records should be manually
or batch updated using a TR30 or TR33 to remove the object code scheduled for
deletion and include a statewide object code.
b. Records in P or R status on the Cash Receipts Utility (CP) function screen may be
updated. Records that have been verified by the Treasury may need to be corrected
after the conversion if the voucher is not posted in Central FLAIR.
3. To manually update transactions on the date of original input, ensure the entry is in P or R
status on the CP screen.
a. If the entry is in T status, request that the Treasury reject the deposit and place it into R
status.
b. Perform an inquiry using TR30I or TR33I to inquire on the record.
c. Input a U in the SEL field to select the record and press Enter.
d. Type D in the DELETE field to remove the entry from the Daily Input File.
e. Input a TR30 or TR33 with the correct statewide object code.
4. To manually or batch update transactions after the date of original input, ensure the entry is
in P or R status on the CP screen.
a. If the entry is in T status, request that the Treasury reject the deposit and place it into R
status.
b. Input a TR30 or TR33 with an amount to reverse the original transaction, duplicating all
other data fields included on the original transaction.
c. Then, input another TR30 or TR33 with the correct statewide object code, duplicating
all other data fields included on the original transaction.
Page 20 of 62
303 Clearing Fund Cash Receipts Deposits for Current Year Refunds
When money is collected and deposited to a clearing fund, an accounting entry is recorded in FLAIR
to account for funds received to a local fund outside the Treasury. These entries are recorded using
a TR31 or, if an accounts receivable record has been established on the 9S Ledger, with a TR34. The
TR31 and TR34 both record a cash receipt entry to the clearing fund while establishing a payable in
the clearing fund and a corresponding receivable in the operating fund where the money will
eventually be transferred. Most TR31s and TR34s will contain a revenue object code on the
accounting record. However, if the funds deposited comprise a refund of an expenditure that
occurred in the current fiscal year, then the accounting record will contain the same expenditure
object code that the original expenditure/expense contained. This may include agency unique
expenditure object codes. These deposits are frequently transferred to the State Treasury
Concentration Account, and the Clear the Clearing Fund process is utilized through the Cash
Receipts Utility (CP) function in FLAIR to account for the flow of money. The Clear the Clearing
Fund process records the transfer of cash from the clearing fund to the State Treasury
Concentration Account, and relieves the payable and receivable that were established when the
original TR31 or TR34 was input.
Current year expenditure refund deposits differ from revenue deposits in that the funds are
credited back to an appropriation category fund, budget is restored, and the funds may be reexpended in the current fiscal year. In order for current year expenditure refunds to be accounted
for properly, they are first deposited into the clearing fund and later transferred to the State
Treasury Concentration Account. Once the Clear the Clearing Fund process takes place, the
Treasury verifies that the deposit information input into FLAIR matches the deposit information
received by the financial institution. At that point, the funds are credited to a refund category
(001800). During overnight processing, an automated TR79 generates a JT-2 to transfer the funds
from the refund category (001800) to the appropriation category. A JT voucher is available for
agency printing the next morning. Current year expenditure refund JT vouchers are sent to DFS,
Bureau of Auditing, along with documentation proving the expenditure and providing a reason for
the refund. Upon review and approval, an auditor posts the JT and budget is restored in Central
FLAIR, matching the agency’s Departmental FLAIR records. This process can take between two and
seven days from the time the clearing funds are transferred to the State Treasury Concentration
Account.
Because of the processing time involved with posting a current year expenditure refund to the
appropriation category, agencies must ensure that deposits containing object codes scheduled for
deletion are not in process on the conversion date. Any JT vouchers in process but not posted at
that time will be deleted, creating the need for correcting entries. Agencies will be responsible for
all correcting entries due to deleted transactions.
Note: Any requests to Clear the Clearing Fund made on day 2 of your agency’s conversion window
will be deleted before conversion begins and will need to be re-processed by the agency. Deposits
that have been cleared using the Clear the Clearing Fund process before day 2 of the conversion
window will be treated as cash receipt deposits during the conversion.
Page 21 of 62
To ensure proper accounting, agencies should take the following steps:
1. Begin using the statewide object codes on all current year expenditure refunds recorded
with TR31 or TR34 cash receipt transactions.
2. Continually monitor Conversion Readiness Dashboard reports (Un-Cleared Clearing Funds)
to ensure transactions are not input with object codes scheduled for deletion until all object
codes scheduled for deletion have been marked for deletion in the Title Files.
a. Identify records containing object codes scheduled for deletion that have not been
cleared to the State Treasury Concentration Account. These records should be manually
or batch updated using a TR31 or TR34 to remove the object code scheduled for
deletion and include a statewide object code.
3. To manually update transactions on the date of original input, perform an inquiry using
TR31I or TR34I to inquire on the record.
a. Input a U in the SEL field to select the record to update, and press Enter.
b. Type a D in the DELETE field to remove the entry from the Daily Input File.
c. Input a TR31 or TR34 with the correct statewide object code.
4. To manually or batch update transactions after the date of original input, but before the
clearing fund is cleared, input a TR31 or TR34 with an amount to reverse the original
transaction, duplicating all other data fields included on the original transaction. Then,
input a TR31 or TR34 with the correct statewide object code, duplicating all other data
fields included on the original transaction.
Page 22 of 62
400 PROPERTY
The Property Files in FLAIR contain detailed records for the accounting and management of
tangible property items. Each agency has a Property Custodian tasked with keeping track of assets
and maintaining the Property Pending and Property Master Files, ensuring that assets have
complete accounting and non-accounting information. Many of the property records contain
expenditure object codes. Therefore, this section discusses activities the agencies can take to
prepare property records for the object code conversion.
401 Property Pending
The Property Pending File is a temporary holding file that contains property-related records that
have not been completed. A complete record contains both the accounting and non-accounting
data. Any record missing data or containing incorrect data will be added to the Property Pending
File for review and approval. As a best practice, the Property Pending File should be monitored and
worked regularly. Neglect in doing so could result in lost assets, poor tracking abilities, improper
capitalization, and incorrect financial reporting.
Not all property records are recorded to the Property Pending File. If the non-accounting data,
including the property item number, is recorded using the Fixed Asset Custodian (FC) function
prior to or on the same day as a FLAIR disbursement transaction (TR51, TR53, or TR70) that is
recorded with the correct property item number, appropriate object code (5XXXXX) and GL code
(26XXX, 27XXX, 28XXX), then the record bypasses the Property Pending File and will be recorded
directly in the Property Master File as a complete record. The related fixed asset GL entries are
posted during nightly processing.
If an item is recorded on the Property Pending File rather than the Property Master File it may be
because:
 The item was purchased and a disbursement recorded, but there is a time lag between the
payment date and assignment of a property item number.
 No assignment of the property item number.
 The property item number is invalid.
 The disbursement is recorded in a governmental fund requiring correlation to the General
Fixed Asset Account (GF = 80).
The Property Custodian must make adjustments to the item by either entering accounting codes or
non-accounting information for the item to post to the Property Master File. Items remain on the
Property Pending File until:
 A property item number is added,
 Any errors are corrected,
 The transaction is marked for posting to the Property Master File, or
 The transaction is deleted.
Each agency needs to begin taking steps to approve, delete, or correct any records in the Property
Pending File that have an object code scheduled for deletion. Agencies should monitor and clear
items from the Property Pending File regularly to minimize corrections. Any remaining records in
the Property Pending File with an object code scheduled for deletion will be deleted on the
conversion date.
Page 23 of 62
The following reports can be used to view accounting data recorded in the Property Pending File:
Report
Report Description
Name
FLAIR standard report of Transactions Deleted From the Property
Pending File
DPRR05
Sort: Primary Document Number, Secondary Document Number, and
Other Document Number
FLAIR standard report of the Property Pending File
DPRR08
Sort: L1-L5, Primary Document Number, Secondary Document Number,
and Other Document Number
PROPERTY Conversion Readiness Dashboard report of Property Pending Records
PENDING
with Object Codes Scheduled for Deletion
To ensure proper accounting, agencies should take the following steps:
1. Begin using statewide object codes on all property transactions, including disbursements
(cash receipt transactions would use a revenue object code to record the cash sale).
2. Review available standard and Conversion Readiness Dashboard reports (Property
Pending) to identify all property pending items with object codes scheduled for deletion.
a. Delete the original pending item from the Property Pending File, as object codes cannot
be updated directly in the Property Pending File. If a user deletes an item in error, an
“undelete” function is available to re-establish the record on the Property Pending File.
b. Input two FLAIR transactions to record the correct statewide object code on the record.
A credit will reverse the record with the object code scheduled for deletion, and a debit
will record a statewide object code along with a valid property item number and GL
code. The agency must determine the appropriate transaction to use to make
corrections.
i.
TR58s must be processed in FLAIR to correct the original disbursement transaction,
or
ii.
TR16s must be processed to record the item directly to the Property Master File.
3. The Fixed Asset Custodian must approve the new pending entries or cash sales the
following day (input status A to bypass the duplicate item number edits and/or S into the
CASH SALE INDICATOR field). A property pending record will update the Property Master
File when corrected or when the status code has been changed to A. These records must
pass all edits before updating the Property Master File.
4. Continue to monitor reports and the Conversion Readiness Dashboard to identify and
update necessary property pending records until no records with object codes scheduled
for deletion exist and all object codes scheduled for deletion have been marked for deletion
in the Title Files.
5. Provide feedback and education to purchasing and finance staff if object codes scheduled
for deletion are still being used.
Page 24 of 62
402 Property Master
The Property Master File contains records for all assets tracked at an agency. Assets recorded in
the Property Master File are assigned an agency unique item number (or property item number)
and the records are complete when non-accounting data and the following accounting data are
included in the record:
 Organization Code
 Object Code (usually 5XXXXX)
 GL Code (26XXX, 27XXX, 28XXX)
 Ownership and Purchasing Fund Correlation
 FLAIR Account Code
Agency users can inquire into all data included on an item or update limited accounting data on an
item that is active in an agency’s Property Files. The Property Master File Inquiry/Update function
is located within the Fixed Asset Custodian (FC) function and is used to:
 Inquire into existing property records
 Update limited accounting data only for these records
 Update non-accounting data
 Add non-accounting data when only accounting data is recorded
Each agency should begin converting any records in the Property Master File that have an object
code scheduled for deletion to the statewide object codes.
The following reports can be used to view accounting data recorded in the Property Master File:
Report
Report Description
Name
PROPERTY Conversion Readiness Dashboard report of Property Master records with
MASTER
Object Codes Scheduled for Deletion
DPRR01
FLAIR standard report of Incomplete Property Master Records
DPRR02
DPRR07
FLAIR standard report of Daily Listings of Items Added to the Property
Master File
FLAIR standard report of Active Property Master File Records (all data
elements)
FLAIR standard report of the Property Master File
DPRR11
FLAIR standard report of the Property Master File (Sort: Class Code)
DPRR161
FLAIR standard report of Property Accounting History in Item Sequence
Sort: Item Number, Transaction Type, Transaction Date
and GL
FLAIR standard report of Property Accounting History
Sort: L2-L5, Transaction Type, Item Number, Transaction Date, and GL
FLAIR standard report of Property Accounting History
Sort: Purchasing Fund, Transaction Type, Item Number, Transaction Date,
and GL
FLAIR standard report of Property Master By Item Record Type 7
(Casualty Loss)
Sort: Item Number
FLAIR standard report of Property Accounting History
Sort: Purchasing Fund, Transaction Type, Item Number, Transaction Date,
DPRR03
DPRR162
DPRR163
DPRR17
DPRR163
Page 25 of 62
Report
Name
Report Description
DPRR24M
and GL
FLAIR standard report of Changes in General Fixed Assets - Month-to-Date
Sort: L2-L5, Ownership Fund, and GL
When updating the object code in the Property Master File, the user must:
1. Process a TR58 credit transaction using the object code scheduled for deletion and process
a TR58 debit transaction using the statewide object code on the same day, or
2. Process a credit TR16 to reverse the original entry and a debit TR16 correcting entry if
accounting information was added to the Property Master File using this transaction type.
On the following day, these transactions will create entries on the Property Pending File awaiting
the Property Custodian’s approval. After the correcting entries have been approved in the Property
Pending File, the correction will update the agency’s Property Master File and GL during overnight
processing. These entries will create records on the agency’s Property History File.
Complete four accounting transactions in FLAIR to correct fixed assets in a governmental fund with
the exception of GAAFR Fund (GF) 72 (proprietary and fiduciary funds are recorded in the fund
they were purchased):
1. Two disbursement entries - updates the GL Master File (debit/credit).
2. Two fixed asset entries - updates the GL Master File and the Property Master File
(debit/credit).
TR58 reversing the original disbursement entry:
Object
SF
GL Code
Description
Code
1
OLD
13100
Unexpended GR Release or
DR
CR
I/A
X
A
2,3
OLD
12200
Released Cash in State Treasury or
X
A
8
OLD
11200
Cash in Bank
X
A
OLD
7****
Expenditures
X
I
A = FLAIR Automated; CR = Credit; DR = Debit; GL = General Ledger; GR = General Revenue; I = User Input; SF = State
Fund.
Page 26 of 62
TR58 recording the correct statewide object code:
Object
SF
GL Code
Description
Code
NEW
7*****
Expenditures
DR
CR
I/A
X
I
1
NEW
13100
Unexpended GR Release or
X
A
2,3
NEW
12200
Released Cash in State Treasury or
X
A
8
NEW
11200
Cash in Bank
X
A
A = FLAIR Automated; CR = Credit; DR = Debit; GL = General Ledger; GR = General Revenue; I = User Input; SF = State
Fund.
Accounting Entries - Acquisition of Property in the General Fixed Assets
TR16 General Fixed Asset Entry (GF = 80) to reverse original entry:
Object
GL Code
Description
Code
Expenditures, Current (Old OBJ other than 51**** or 56****)
OLD
71100
or
OLD
72100
Expenditures, Current (Old OBJ other than 51****)
DR
CR
I/A
X
A
X
A
OLD
26***
Property, Plant, and Equipment (Original Entry) or
X
I
OLD
27***
Property, Plant, and Equipment (Original Entry) or
X
I
OLD
28***
Expenditures, FCO (Old OBJ = 56****)
X
I
A = FLAIR Automated; CR = Credit; DR = Debit; FCO = Fixed Capital Outlay; GL = General Ledger; I = User Input; OBJ = Object
Code.
TR16 General Fixed Asset Entry (GF = 80) to reinstate with statewide object code:
Object
GL Code
Description
Code
NEW
26***
Property, Plant, and Equipment or
DR
CR
I/A
X
I
NEW
27***
Property, Plant, and Equipment or
X
I
NEW
28***
X
I
NEW
71100
NEW
72100
Expenditures, FCO (OBJ = 56****)
Expenditures, Current (OBJ other than 51**** or 56****)
or
Expenditures, Current (OBJ other than 51****)
X
A
X
A
A = FLAIR Automated; CR = Credit; DR = Debit; FCO = Fixed Capital Outlay; GL = General Ledger; I = User Input; OBJ = Object
Code.
Property Master File records containing codes that are no longer titled cannot be updated by
agency personnel to contain a statewide object code. When the update is attempted, all codes are
edited against the Title File and if an invalid code is found, an error will result. Because the DFS
conversion program will convert all remaining records on the Property Master File at the time of
the agency conversion, it is recommended that the agencies allow these records to convert through
that process. This may result in some invalid records being converted and remaining on the
system. However, this should be a small percentage of records. In addition, the agency can request
any balances tied to these invalid records be deleted from the GL and Grant Master Files at any time
Page 27 of 62
if they have not purged through the normal purge cycle. DFS will continue to offer this service to
the agencies, as time and priority of other projects permit.
500 MASTER FILES
The Master Files are Departmental FLAIR files that maintain balances recorded for a specific
combination of accounting codes and for specific accounting periods. The GL Master File consists of
a set of individual records, each of which contains the balances related to a specific FLAIR account
combination. The Grant Master File consists of records that contain balances for FLAIR account
combinations containing a specific grant number. Every transaction recorded in FLAIR affects the
balances of a GL Master File record and each transaction recorded in FLAIR with a grant number
and flow thru indicator (FT) affects the balances of a Grant Master File record. Balances maintained
in the two Master Files are:
 Month-to-Date (MTD)
 Quarter-to-Date (QTD)
 Year-to-Date (YTD)
 Life-to-Date (LTD)
 Hold Amount (HAMT)
 New Month-to-Date (NMTD)
 New Prior Month (NPM)
 New Quarter-to-Date (NQTD)
 Prior Month (PM)
 Prior Quarter (PQ)
 Prior Year (PY)
Note: For purposes of the object code conversion, records with a AUOC and a non-zero balance in
the YTD or LTD fields will be converted. However, as a result of the conversion transactions, the
master files will have a MTD and QTD balance associated with these transactions. These balances
will clear as the month, quarter, and year is closed. When the agency completes their year end
closing the balance will move to prior year. It will take one more fiscal year closing for FLAIR to
ultimately remove the balance from the master file.
By the conversion date, agencies must ensure that object codes scheduled for deletion are no longer
used and all transactions are input using statewide object codes.
To complete the conversion, all records on the GL Master or Grant Master Files that have an object
code scheduled for deletion and a non-zero balance in the YTD or LTD fields must be reversed, and
the balances must be re-established with a statewide object code on the record. This will update all
current financial records. Agencies may convert YTD balances and DFS will convert any remaining
LTD balances. Please note that this conversion is to update the object code only. It is recommended
that each agency perform a clean-up effort prior to conversion so that only necessary records are
converted, and records that are no longer necessary are purged from the Master Files.
Conversion Readiness Dashboard reports available for monitoring Grant and GL Master Files:
 Grant Master File
 GL Master File
This section details items the agencies should consider in order to convert the Master Files. In
addition, it is recommended the Grant Master File be updated subsequent to the GL Master File
update, as many of the updates to the Grant Master File will also be recorded on the GL Master File.
Page 28 of 62
Agencies may find records on the GL Master or Grant Master Files that contain codes that are no
longer active or titled on the Title File. These records cannot be reversed by the agency, as the
transaction (TR10) necessary to process the reversal contains edits prohibiting the use of inactive
codes. At any time, the agencies may contact the DFS Helpdesk for assistance in removing old
records from the Master Files. DFS will continue to offer this service to the agencies, as time and
priority of other projects permit.
501 Grant Master Files
Prior to processing any conversions to the Grant Master File, agencies should update all subsidiary
file detail records to contain only statewide object codes, and ensure that all transactions are input
using statewide object codes. If not, atypical balances may be created on the Grant Master File.
It is recommended that all Conversion Readiness Dashboard measures reach 100% completion
before converting the Grant Master File. Statistics on each agency’s conversion progress will be
tracked and posted on the project website. In addition, a pre-conversion Trial Balance report
should be run and maintained for the agency to ensure balances are accurate for financial
statement reporting.
Agencies must review all Departmental Grant Master File records with non-zero balances having
object codes scheduled for deletion. Any such record must be converted to a record containing a
statewide object code. The agency can request an extract of the agency’s Grant Master File via FTP
on a recurring or as needed basis from DFS/Division of Information Systems (DIS). A new report of
Grant Master File records with object codes scheduled for deletion and YTD or LTD balances will be
produced monthly by DFS and posted to the Object Code Standardization Project website. This
report should be used by the agency to identify and correct any remaining balances that are
recorded with an object code scheduled for deletion after the subsidiary files have been converted
and the statewide object codes are being used in all transactions.
During nightly processing, all transactions that contain the same combination of accounting codes
are summed together. If a grant number is included in that combination of accounting codes, the
balance of the summation is added to the Grant Master File. If no record exists on the Grant Master
File with the accounting code combination, then a new record will be generated. If a record with
the accounting code combination already exists on the Grant Master File, then the summation
record balance updates that record. The specific balances affected are determined by the indicators
recorded in the new balance indicator (NBI) and prior period indicator (PPI) fields carried on the
transaction. It is imperative that agencies review the Grant Master File report provided by DFS to
ensure that all data fields on the original record are correctly input in correcting entries. In
addition, it is recommended the Grant Master File be updated subsequent to the GL Master File
update, as many of the updates to the Grant Master File will also be recorded on the GL Master File.
Agencies will determine which records contain object codes scheduled for deletion and a balance in
the YTD field. All records containing a YTD balance can be converted by the agency during the
transition period. Currently, LTD balances cannot be adjusted on the Grant Master File without
affecting YTD balances. All remaining LTD balances will be converted by DFS and recorded with
two TR11s.
Page 29 of 62
Records with a YTD Balance
Each record containing a combination of codes with a non-zero balance in the YTD field must be
reversed with a TR10 with two lines. The first entry line will duplicate all data on the record with
an amount that will update the YTD balance to 0.00 (YTD balance multiplied by -1). The second
entry line must be input to post the balance with the correct object code. The second entry line will
duplicate all data on the record, except object code, and with a balance equal to the YTD on the
original record. The expenditure object code on the second line of the TR10 must be a statewide
object code from the agency crosswalk to update the record. Both of these entries will need to be
created with the same flow-through-indicator (FT) as recorded on the original record.
For example, a record exists with an agency unique expenditure object code and contains data in
these fields:
OLO
850000
L2-L5
200400000
OBJ
261001
FUND
20 2 010001 85100000 00
CAT
040000
YR
00
GL
71100
GRANT
G1234
STATE PGRM
1112110000000000
FT
2
YTD AMOUNT 5824.73
LTD AMOUNT 38731.58
To reverse this record, a TR10 with two lines must be processed. The first entry line will contain
duplicate data in each field except YTD AMOUNT. The amount on the first entry line will be input as
-5824.73 to bring the YTD balance of this record to 0.00. The new LTD balance will be 32906.85.
The second entry line will record the 5824.73 balance using a statewide object code. The
expenditure object code on the second entry line will be a statewide object code identified on the
crosswalk as a replacement for 261001. The new YTD and LTD balances on the Master File record
using the statewide object code will be 5824.73. The remaining LTD balance of 32906.85 will be
converted by DFS during the agency’s conversion.
When manually inputting a TR10 in FLAIR, the ORG, EO, and OBJECT fields are optional on screen
one. If ORG, EO, and OBJECT are left blank on screen one, the L2-L5 field defaults to all zeros, no
data codes are retrieved from the Expansion Files, and all necessary information must be input on
screen three. For this conversion effort, the ORG and OBJECT fields MUST be used on the TR10
screen one for the L2-L5 and OBJECT fields to be recorded with the transactions. If an expansion
option is also included, data from the Expansion Files will be retrieved on screen two and should be
verified as correct. If the EO field is left blank, no data will be retrieved, and all data must be input
on screen three.
Page 30 of 62
Example of Grant Master File report record displaying all fields:
OLO
L2-L5
85
20040000
0
OBJ
AU
261001
FUND
20 2 010001
85100000
00
CAT
040000
YR
00
GL
OCA
71100
0001
A
PROJ
CNTRCT
CY
GRANT
GY
ST PRGM
EF
EC
EGL
EOB
EP
PID
CFI
AI
1112110000
000000
G1234
FT
YTD BAL
LTD BAL
2
5824.73
38731.58
STATUS
Example of TR10 line reversing record with an object code scheduled for deletion:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
OCA
GRANT
ST PRGM
AMT
FT
85
20040000
0
26100
1
20 2 010001 85100000
00
040000
00
71100
0001A
G1234
1112110000
000000
-5824.73
2
Example of TR10 line updating record with a statewide object code:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
OCA
GRANT
ST PRGM
AMT
FT
85
20040000
0
26103
8
20 2 010001 85100000
00
040000
00
71100
0001A
G1234
1112110000
000000
5824.73
2
All TR10s require a document number (DOC-NO). The line number (LINE) is optional, but recommended. The document number, and line number if
desired, is assigned by the agency.
Example of converted Grant Master File report record displaying all fields:
OLO
L2-L5
85
20040000
0
OBJ
261038
AU
FUND
20 2 010001
85100000
00
CAT
040000
YR
00
GL
OCA
71100
0001
A
PROJ
CNTRCT
CY
GRANT
GY
G1234
Page 31 of 62
ST PRGM
1112110000
000000
EF
EC
EGL
EOB
EP
PID
CFI
AI
FT
YTD BAL
LTD BAL
2
5824.73
38731.58
STATUS
Agencies should continue to monitor the Conversion Readiness Dashboard and the Conversion
Readiness Dashboard report Grant Master to ensure all records are properly converted.
502 GL MasterFiles
Prior to processing any conversions to the GL Master File, agencies should update all subsidiary file
detail records to contain only statewide object codes, ensure that all transactions are input using
statewide object codes, and convert records on the Grant Master File. Allow any updates to the
Grant Master File to post during overnight processing before updating the GL Master File. If not,
atypical balances may be created on the GL Master File.
It is recommended that all Conversion Readiness Dashboard measures reach 100% completion
before converting the GL Master File. Statistics on each agency’s conversion progress will be
tracked and posted on the project website. In addition, a pre-conversion Trial Balance report
should be run and maintained for the agency to ensure balances are accurate for financial
statement reporting.
Agencies must review all Departmental GL Master File records with non-zero YTD or LTD balances
having object codes scheduled for deletion. Any such record must be converted to a record
containing a statewide object code. The agency can request an extract of the agency’s GL Master
File via FTP on a recurring or as needed basis from DFS/DIS. A new report of GL Master File
records with object codes scheduled for deletion and YTD or LTD balances will be produced
monthly by DFS and posted to the Object Code Standardization Project website. This report should
be used by the agency to identify and correct any remaining balances that are recorded with an
object code scheduled for deletion after the subsidiary files have been converted and the statewide
object codes are being used in all transactions.
During nightly processing, all transactions that contain the same combination of accounting codes
are summed together. The balance of the summation is added to the GL Master File. If no record
exists on the GL Master File with the accounting code combination, then a new record will be
generated. If a record with the accounting code combination already exists on the GL Master File,
then the summation record balance updates that record. The specific balances affected are
determined by the value in the NBI and PPI fields carried on the transaction. It is imperative that
agencies review the GL Master File report provided by DFS to ensure that all data fields on the
original record are correctly input in correcting entries.
Agencies will determine which records contain object codes scheduled for deletion and a balance in
the YTD or LTD fields. All records containing a YTD balance can be converted by the agency during
the transition period. Records with a LTD balances cannot be adjusted without affecting YTD
balances, therefore DFS will convert these records.
Page 32 of 62
Records with the YTD Balance
Each record containing a combination of codes with a non-zero balance in the YTD field must be
reversed with a TR10 with two lines. The first entry line will duplicate all data on the record with
an amount that will update the YTD balance to 0.00 (YTD balance multiplied by -1). The second
entry line must be input to post the balance with the correct object code. The second entry line will
duplicate all data on the record, except object code, and with a balance equal to the YTD on the
original record. The expenditure object code on the second line of the TR10 must be a statewide
object code from the agency crosswalk to update the record. Both of these entries will need to be
created with an FT of 0 in order for the transaction to only affect the GL Master File (Grant Master
File has already been converted).
For example, a record exists with an agency unique expenditure object code and contains data in
these fields:
OLO
850000
L2-L5
100101211
OBJ
261001
FUND
10 1 000001 85100000 00
CAT
040000
YR
00
GL
71100
STATE PGRM
1112110000000000
YTD AMOUNT 759.83
LTD AMOUNT 759.83
To reverse this record, a TR10 with two lines must be processed. The first entry line will contain
duplicate data in each field except AMOUNT. The amount on the first entry line will be input as 759.83 to bring the YTD balanceof this record to 0.00. The second entry line will record the 759.83
balance using a statewide object code. The expenditure object code on the second entry line will be
a statewide object code identified on the crosswalk as a replacement for 261001. The new YTD
balance on the Master File record using the statewide object code will be 759.83.
When manually inputting a TR10 in FLAIR, the ORG, EO, and OBJECT fields are optional on screen
one. If ORG, EO, and OBJECT are left blank on screen one, the L2-L5 field defaults to all zeros, no
data codes are retrieved from the Expansion Files, and all necessary information must be input on
screen three. For this conversion effort, the ORG and OBJECT fields MUST be used on the TR10
screen one for the L2-L5 and OBJECT fields to be recorded with the transactions. If an expansion
option is also included, data from the Expansion Files will be retrieved on screen two and should be
verified as correct. If the EO field is left blank, no data will be retrieved, and all data must be input
on screen three.
Page 33 of 62
Example of GL Master File report record displaying all fields:
OLO
85
L2-L5
100101211
OBJ
AU
FUND
10 1 000001
8510000 00
261001
CAT
040000
YR
00
GL
OCA
PROJ
CNTRCT
CY
GRANT
GY
ST PRGM
EF
EC
EGL
EOB
EP
PID
CFI
YTD
BAL
759.8
3
AI
1112110000
000000
71100
LTD
BAL
759.8
3
STATUS
Example of TR10 line reversing record with an object code scheduled for deletion:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
ST PRGM
AMT
FT
85
100101211
261001
10 1 000001 85100000 00
040000
00
71100
1112110000 000000
-759.83
0
Example of TR10 line updating record with a statewide object code:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
ST PRGM
AMT
FT
85
100101211
261038
10 1 000001 85100000 00
040000
00
71100
1112110000 000000
759.83
0
All TR10s require a document number (DOC-NO). The line number (LINE) is optional, but recommended. The document number, and line number if
desired, is assigned by the agency.
Example of converted GL Master File report record displaying all fields:
OLO
85
L2-L5
100101211
OBJ
261038
AU
FUND
10 1 000001
8510000 00
CAT
040000
YR
00
GL
OCA
PROJ
CNTRCT
CY
GRANT
GY
ST PRGM
1112110000
000000
71100
Page 34 of 62
EF
EC
EGL
EOB
EP
PID
CFI
AI
YTD
BAL
759.8
3
LTD
BAL
759.8
3
STATUS
DFS will convert any remaining records that contain an object code scheduled for deletion and a
LTD balance, and any records that contained inactive codes and were not converted by the agency.
Page 35 of 62
600 WARRANT PROCESSING
After a FLAIR disbursement is posted to a vendor/payee, payment is made either by means of
electronic funds transfer (EFT) or by warrant. EFT payments are deposited to the payee’s account
based on their approved authorization. Warrants are returned to the agency for dissemination to
the vendor/payee. Warrants may be duplicated or cancelled in certain situations. Prior to
conversion, there will be no impact to the normal warrant processes.
Page 36 of 62
700 PAYROLL
The Bureau of State Payrolls (BOSP) generates three files each time a payroll is produced. One file
is sent to Central FLAIR to record the depletion of cash and budget. Only the first four digits of the
object code are carried on this file. The Payroll Register is available to all agencies in the RDS. The
Pay Data File (File 0013) is sent by secure FTP to some agencies. This file is normally received by
agencies who use it to enter their payroll transactions into Departmental FLAIR. File 0013 does
carry six-digit object codes.
BOSP will convert on February 2, 2015 to the statewide object codes. Agencies need to be aware
that the Payroll Register and the File 0013 will carry the statewide object codes going forward.
This only affects object codes where there is a change in the first four digits.
In addition, agencies must be aware that correcting entries for any payroll warrant cancellations
containing an object code scheduled for deletion will be cancelled using the statewide object code
beginning at the time that BOSP converts.
Any payroll accounting information that will change due to additional Expansion Files, or changes
to other accounting codes must be updated by the agency.
701 People First Records
The People First system and processes will not be impacted by the Object Code Standardization
Project. No changes will be implemented by People First.
When establishing a position in People First, some agencies do include object code as part of the
accounting information tied to that position. Agencies impacted by changes to payroll object codes
may choose to update that accounting information in People First to reconcile with the object codes
used when payroll records are posted in Departmental FLAIR. Updates may be made by direct
entry or by batch upload. If a batch upload is needed, please contact People First to schedule.
Page 37 of 62
CONVERSION AND POST CONVERSION GUIDANCE
Agencies are only required to create a crosswalk and establish or update their Expansion Files prior
to conversion. The optional activities are intended to help agencies begin converting their own
records. If agencies complete the required activities but decide not to participate in the optional
activities, they can wait for DFS to convert their records based on their agency’s crosswalk. Some
records cannot be updated by the agencies and will remain on file for DFS to convert.
DFS will perform a statewide conversion for all agencies. All remaining subsidiary ledger and
Master File records with balances and an object code marked for deletion that have not been
converted to a statewide object code will be converted or deleted by a Departmental FLAIR
conversion program using the crosswalk provided by the agency. Any records found during
conversion with an object code not included in the agency crosswalk will be converted to a default
statewide object code.
Agencies must be aware of the conversion results. Some items will require the agency to take
further action or to input correcting entries. This section provides details regarding the postconversion activities. Agency action items are highlighted in bold.
110 TITLE FILE
The initial step during the conversion is to mark all agency unique object codes and state standard
object codes being deleted for deletion in the Title and Set Files.
111 Object Codes
A Departmental FLAIR conversion program will mark for deletion all existing agency unique
expenditure object code records in the FLAIR Title File for each OLO. Any state standard
expenditure object codes scheduled for deletion will be marked for deletion as well. Agencies will
no longer be able to use object codes marked for deletion.
112 Expansion Set File
A Departmental FLAIR conversion program will mark for deletion all existing agency unique
expenditure object code records in the FLAIR Set Files for each OLO. Agencies will no longer be
able to use agency unique expenditure object codes.
Page 38 of 62
210 EXPENDITURE ITEMS
211 FLAIR Encumbrance Subsidiary Records
On the conversion date, after Departmental FLAIR nightly processing, the Departmental FLAIR
conversion program will identify all encumbrance subsidiary records for each OLO with a non-zero
balance and an object code marked for deletion. The program will then create TR61s
(Encumbrance Change) to change the object codes marked for deletion on the records to statewide
object codes per the agency crosswalk.
Automated TR61 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
OLD
98100
Budgetary Fund Balance Reserve for Encumbrances
OLD
94100
DR
CR
X
Encumbrances
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated TR61 to add a statewide object code:
Object
GL
Description
Code
Code
NEW
94100
Encumbrances
Budgetary Fund Balance Reserve for
NEW
98100
Encumbrances
DR
CR
X
X
CR = Credit; DR = Debit; GL = General Ledger.
All generated transactions will be posted to the History and GL Master Files.
1) Agencies should review History and GL Master File entries.
212 MFMP Records
On the conversion date, after Departmental FLAIR nightly processing, Departmental FLAIR will no
longer accept any disbursements or payments with an object code marked for deletion. Agencies
must use only statewide object codes or transactions will be rejected.
If agencies have unencumbered purchase orders in MFMP that were not updated before conversion,
the object code can be changed in MFMP to a statewide object code at the time of disbursement (on
the Invoice Reconcilation).
After Departmental FLAIR nightly processing on the conversion date, the Departmental FLAIR
conversion program will identify all encumbrance subsidiary records for each OLO with a non-zero
balance and an object code marked for deletion and create TR61s (Encumbrance Change) to change
the object codes marked for deletion on the records to statewide object codes per the agency
crosswalk.
Page 39 of 62
Automated TR61 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
OLD
98100
Budgetary Fund Balance Reserve for Encumbrances
OLD
94100
DR
X
Encumbrances
Automated TR61 to add a statewide object code:
Object
GL
Description
Code
Code
NEW
94100
Encumbrances
Budgetary Fund Balance Reserve for
NEW
98100
Encumbrances
CR
X
DR
CR
X
X
Once the conversion for an OLO is complete in FLAIR, a file of converted encumbrances will be
provided to MFMP. This file will be used to update purchase orders in MFMP to reflect the same
object code, OCA, or external codes that are on the FLAIR record.
Agencies should:
1. Review History and GL Master File entries.
Page 40 of 62
213 Accounts Payable Subsidiary Records
After Departmental FLAIR nightly processing on the conversion date, the Departmental FLAIR
conversion program will identify all accounts payable subsidiary records for each OLO with a nonzero balance and an object code marked for deletion. The program will then create TR80s
(Accounts Payable Change Unencumbered Payables) to change the object codes marked for
deletion on each record to the statewide object codes per the agency crosswalk.
Automated TR80 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
OLD
31***
Payables or
OLD
35***
OLD
7****
Due to Governmental Units
DR
CR
X
X
Expenditures
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated TR80 to add a statewide object code:
Object
GL
Description
Code
Code
NEW
7****
Expenditures
DR
CR
X
NEW
31***
Payables or
X
NEW
35***
Due to Governmental Units
X
CR = Credit; DR = Debit; GL = General Ledger.
All generated transactions will be posted to the History and GL Master Files.
1. Agencies should review History and GL Master File entries.
214 Revolving Funds Subsidiary Records
After Departmental FLAIR nightly processing on the date of conversion, the Departmental FLAIR
conversion program will select all records on the 7S Ledger that have an object code marked for
deletion where the indicator is not a D (Deleted) or R (Reimbursed) and mark the entire voucher
for deletion. The Departmental FLAIR conversion program will generate TR59s (Revolving Fund
Disbursement Correction) to reverse the original entry. In addition, TR10s will be generated to
reverse the effect of the TR59 on the GL Master File, and to re-establish the expenditure with a
SWOC.
Page 41 of 62
TR59 automated to remove an object code marked for deletion (operating fund):
Object
GL
Description
DR
Code
Code
 OLD  7****  Expenditures
X
CR

13100
Unexpended General Revenue Releases or
X

12200
Released Cash in State Treasury or Cash in Bank
X
CR = Credit; DR = Debit; GL = General Ledger.
TR59 automated to remove object code marked for deletion (revolving fund):
SF
GL Code
Description
DR
8
11200
8
16800
Cash in Bank
CR
X
Due from SF – Revolving Fund
X
CR = Credit; DR = Debit; GL = General Ledger; SF = State Fund.
In addition, a TR10s will generate to reverse the decrease in expenditures to the operating fund and
to reverse the entries to the local fund. The TR10s will create the following accounting entries:
TR10s automated to reverse the decrease in expenditures in the operating fund:
Object
GL Code
Description
DR
Code
13100
Unexpended GR Release or
X
12200
NEW
7****
Released Cash in State Treasury
CR
I
X
Expenditures
I/A
I
X
I
A = FLAIR Automated; CR = Credit; DR = Debit; GL = General Ledger; GR = General Revenue; I = User Input; SF = State Fund.
TR10s automated to reverse the receivable in the revolving fund:
SF
GL Code Description
8
16800
Due from SF – Revolving Fund
8
11200
Cash in Bank
CR = Credit; DR = Debit; GL = General Ledger; SF = State Fund.
DR
CR
X
X
All generated transactions will be posted to the History and GL Master Files.
1) Agencies should review History and GL Master File entries.
An IW report will be available for agencies with a list of the deleted revolving fund records.
Agencies will need to review the report to determine whether any of the deleted items are
outstanding/current and need to have a reimbursement recorded. Any correcting entries input by
the agency must contain a statewide object code, as all balances will have been converted in the GL
Master Files during conversion.
Page 42 of 62
215 Purchasing Card Profiles
No post-conversion action is required.
216 Purchasing Card Distributions
On the conversion date, after Departmental FLAIR nightly processing, the Departmental FLAIR
conversion program will identify all PCard distribution records pending Level 8 (Fiscal Office)
approval with an object code marked for deletion. The program will update the object code on each
record identified with a statewide object code per the agency crosswalk.
Agencies can process the charges as usual after the conversion with the statewide object code.
217 Payments
On the conversion date, after Departmental FLAIR nightly processing, the Departmental FLAIR
conversion program will identify all un-posted payment records for each OLO with an object code
marked for deletion that were processed with the following transactions:
 TR51s (Unencumbered Disbursements)
 TR52s (Revolving Fund Unencumbered Disbursements)
 TR53s (Payable Disbursements)
 TR54s (Revolving Fund Payables Disbursements)
 TR70s (Encumbered Disbursements)
 TR71s (Revolving Fund Encumbered Disbursements)
A TR58 (Disbursement Correction) will be created for each un-posted payment record. This will
reverse the charge to an object code marked for deletion and reinstate the identified record with a
statewide object code according to the agency crosswalk.
Automated TR58 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
DR
OLD
13100
Unexpended General Revenue Releases or
X
OLD
12200
Released Cash in State Treasury
X
OLD
7****
Expenditures
CR
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated TR58 to add a statewide object code:
Object
GL
Description
Code
Code
NEW
7****
Expenditures
DR
CR
X
NEW
13100
Unexpended General Revenue Releases or
X
NEW
12200
Released Cash in State Treasury
X
Page 43 of 62
CR = Credit; DR = Debit; GL = General Ledger.
If FLAIR is unable to post the automated TR58 for a deleted voucher, the record will be reported on
a Batch Error TR58 report, and the agency must input the TR58. Agencies must pay special attention
to the Batch Error TR58 report for at least seven business days. Because all balances will have been
moved in the GL Master File, the agency will need to input the TR58 correcting entry with a
statewide object code. Agencies should monitor any deleted vouchers, using the normal process.
The intended disbursement may be re-input by the agency using the statewide object code to
generate a new voucher.
218 Journal Transfers
During conversion, the Departmental FLAIR conversion program will identify all the un-posted JTs
for each OLO with an object code marked for deletion. A TR58 (Disbursement Correction) will be
created for each un-posted JT. This will reverse the charge to an object code marked for deletion
and reinstate the identified record with the statewide object code according to the agency
crosswalk.
Automated TR58 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
OLD
7****
Expenditures
DR
X
OLD
13100
Unexpended General Revenue Releases or
X
OLD
12200
Released Cash in State Treasury
X
CR = Credit; DR = Debit; GL = General Ledger.
Page 44 of 62
CR
Automated TR58 to add a statewide object code:
Object
GL
Description
Code
Code
NEW
13100
Unexpended General Revenue Releases or
NEW
12200
NEW
7****
DR
X
Released Cash in State Treasury
Expenditures
CR
X
X
CR = Credit; DR = Debit; GL = General Ledger.
If FLAIR is unable to post the automated TR58 for a deleted JT voucher, the record will be reported
on a Batch Error TR58 report, and the agency must input the TR58. Agencies must pay special
attention to the Batch Error TR58 report for at least seven business days. Because all balances will
have been moved in the GL Master File, the agency will need to input the TR58 correcting entry with
a statewide object code. Agencies should monitor any deleted vouchers, using the normal process.
The intended disbursement may be re-input by the agency using the statewide object code to
generate a new JT voucher.
Page 45 of 62
310 RECEIPTS/RECEIVABLES
311 Accounts Receivable Subsidiary Records for Current Year Refunds
After Departmental FLAIR nightly processing on the conversion date, the conversion program will
identify all accounts receivable subsidiary records for each OLO with a non-zero balance and object
code marked for deletion. For each record found, a TR90 (Accounts Receivable Change) or TR91
(Memo Accounts Receivable) will be created to change the object code on the records to statewide
object codes. Updates made with TR90s and TR91s will generate the following accounting entries:
Automated TR90 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
Expenditures
DR
CR
OLD
7****
X
OLD
15***
Accounts Receivables – Non-Governmental or
X
OLD
16***
Due From Governmental Units
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated TR90 to add a statewide object code:
Object
GL
Description
Code
Code
NEW
15***
Accounts Receivables – Non-Governmental or
NEW
16***
NEW
7****
Due From Governmental Units
DR
CR
X
X
Expenditures
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated TR91 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
OLD
7****
Expenditures
OLD
00000
DR
CR
X
Subsidiary Record
X
CR = Credit; DR = Debit; GL = General Ledger.
TR91 automated to add a statewide object code:
Object
GL
Description
Code
Code
NEW
00000
Subsidiary Record
NEW
7****
Expenditures
DR
CR
X
X
CR = Credit; DR = Debit; GL = General Ledger.
All generated transactions will be posted to the History and GL Master Files.
1) Agencies should review History and GL Master File entries.
Page 46 of 62
312 Cash Receipts Deposits for Current Year Refunds
When money is collected and deposited to the State Treasury Concentration Account due to a
refund of an expenditure that occurred in the current fiscal year, the accounting record will contain
the same expenditure object code that the original disbursement contained. This may include
agency unique expenditure object codes.
After Departmental FLAIR nightly processing on the date of conversion, the conversion program
will select deposit records with expenditure object codes marked for deletion that have not been
processed by the Treasury and mark those entire deposits for deletion with a D. If a deposit has
been transferred to the Treasury but will not be verified by the day of conversion, the deposit will
be marked for deletion with an X. Normal Departmental FLAIR nightly processing will generate a
TR79 (Automated Expense Refund) to reverse the movement of a refund to released budget for the
record containing an expenditure object code. No reversing entry will be generated for detail
records containing a revenue object code, or for the initial recording of the expenditure refund
deposit. Agencies will be responsible for all correcting entries.
Automated TR79 to remove an object code marked for deletion:
GL
CAT
SF
Description
Code
EXP
1
13100
Unexpended GR Release or
Released Cash in State Treasury
DR
CR
X
EXP
2
12200
X
001800
1
54600
Collections – State General Revenue or
X
001800
2
12100
Unreleased Cash in State Treasure
X
CR = Credit; DR = Debit; GL = General Ledger; SF = State Fund; CAT = Category.
All generated transactions will be posted to the History and GL Master Files. An IW report will be
available for agencies with a list of the deleted cash receipts.
Agencies must:
1) Review the report to determine which deleted records contain revenue or expenditure object
codes.
2) Input a TR30 to reverse each deleted deposit detail record containing a revenue object code.
3) Re-input each deleted detail record containing a revenue object code using a TR30.
4) Re-input each deleted detail record containing an expenditure object code with a statewide
object code using a TR30.
If the deposit is verified by the Treasury but the JT-2 is not posted in Central FLAIR, agencies must:
5) Process a negative TR30 or TR33 to reverse the entry to a refund category (0018XX) and a
revenue GL (6XXXX).
6) Re-input a TR30 or TR33 to record the deposit of a current year expenditure refund with a
statewide object code.
Page 47 of 62
313 Clearing Fund Cash Receipts Deposits for Current Year Refunds
When money is collected and deposited to a clearing fund account due to a refund of an expenditure
that occurred in the current fiscal year, the accounting record will contain the same expenditure
object code that the original disbursement contained. This may include agency unique expenditure
object codes.
The Departmental FLAIR conversion program will identify deposits that have not been cleared with
the Clear the Clearing Fund process and have an expenditure object code marked for deletion. The
conversion program will generate TR31s (Clearing Fund Receipts) or TR34s (Clearing Fund
Receivable Receipts) to reverse the original entry and TR31s or TR34s to re-establish the deposits
using a statewide object code.
Note: Any requests to Clear the Clearing Fund made on day 2 of your agency’s conversion window
will be deleted before conversion begins and will need to be re-processed by the agency. Deposits
that have been cleared using the Clear the Clearing Fund process before day 2 of the conversion
window will be treated as cash receipt deposits during the conversion.
Automated TR31 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
OLD
7****
Expenditures
DR
CR
X
OLD
16900
Due from Clearing Fund or
X
OLD
11200
Cash in Bank
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated TR31 to add a statewide object code:
Object
GL
Description
Code
Code
NEW
16900
Due from Clearing Fund or
NEW
11200
NEW
7****
Cash in Bank
DR
CR
X
X
Expenditures
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated TR34 to remove an object code marked for deletion:
Object
GL
Description
Code
Code
OLD
7****
OLD
16900
DR
CR
X
Expenditures
X
Due from Clearing Fund
CR = Credit; DR = Debit; GL = General Ledger.
Automated reversal of receivable in an operating fund due to TR34 reversal:
Object
GL
Description
Code
Code
OLD
15***
Receivable – Non-Governmental or
OLD
16***
Due from Governmental Unit
Page 48 of 62
DR
X
X
CR
OLD
7****
Expenditures
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated TR34 to add a statewide object code:
Object
GL
Description
Code
Code
NEW
16900
Due from Clearing Fund
NEW
7****
DR
CR
X
Expenditures
X
CR = Credit; DR = Debit; GL = General Ledger.
Automated reinstatement of receivable in an operating fund due to TR34 reinstatement:
Object
GL
Description
DR
Code
Code
NEW
7****
Expenditures
X
CR
NEW
15***
Receivable – Non-Governmental or
X
NEW
16***
Due From Governmental Unit
X
CR = Credit; DR = Debit; GL = General Ledger.
All generated transactions will be posted to the History and GL Master Files.
1. Agencies should review History and GL Master File entries.
Page 49 of 62
410 PROPERTY
411 Property Pending File
After Departmental FLAIR nightly processing on the date of conversion, the Departmental FLAIR
conversion program will identify all the records on the Property Pending File for each OLO with an
object code marked for deletion and systematically delete each record. An IW report will be
available listing all of the deleted property pending records. Agencies will use the report to re-input
the deleted property pending records via a TR16 with statewide object codes.
412 Property Master File
After Departmental FLAIR nightly processing on the date of conversion, the Departmental FLAIR
conversion program will identify all the records on the Property Master File for each OLO with an
object code marked for deletion. The program will update the expenditure object code marked for
deletion with the correct statewide object code according to the agency crosswalk.
The property history records will reflect the object code change. The agency should run a Property
History Log report from the Information Warehouse to view the changes.
Page 50 of 62
510 MASTER FILES
As a last step in the conversion, the Departmental FLAIR conversion program will identify all
records in the GL Master and Grant Master Files with a balance in the YTD or LTD fields and an
object code marked for deletion. These balances will be reversed and new records containing
statewide object codes will be created for the balances. Please note that other balances on the
record will change as well.
511 Grant Master Files
After Departmental FLAIR nightly processing on the conversion date, the Departmental FLAIR
conversion program will identify all Grant Master File records for each OLO that have an object
code marked for deletion and a non-zero balance in the YTD or LTD fields. A TR10 (General
Accounting) will be created to reverse the YTD balance on the original Grant Master File record
using all the information from the Grant Master File record except the amount. The amount used in
this TR10 will be the YTD balance multiplied by -1. A TR10 will be created to post the correcting
entry using all the information from the Grant Master File record with the YTD balance amount and
the statewide object code according to the agency crosswalk.
A TR11 (Master File LTD Adjustments) will be created to reverse the remaining LTD balance on the
original Grant Master File record using all the information from the Grant Master File record except
the amount. The amount on this TR11 will be calculated as the LTD balance minus the YTD balance
multiplied by -1. A TR11 will be created to post the correcting entry using all the information from
the Grant Master File record with the remaining LTD balance amount (LTD minus YTD balance on
original record) and the statewide object code according to the agency crosswalk.
Any records found during conversion with an object code not included in the agency crosswalk will
be converted to a default statewide object code.
Page 51 of 62
Example of Grant Master File record to be converted in Departmental FLAIR:
OLO
L2-L5
OBJ
85
1001012
14
AU
131601
FUND
CAT
10 1 000001
85100000 00
10077
7
YR
GL
OCA
00
7110
0
L114
4
PROJ
CNTRCT
CY
GRANT
GY
ST PRGM
EF
EC
EGL
EOB
EP
PID
CFI
AI
FT
YTD
BAL
LTD BAL
2
500.00
1500.00
111211000
0 000000
ST156
STATUS
Transactions Posted on the Conversion Date
Example of TR10 reversing YTD balance on the record with an object code marked for deletion:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
OCA
GRANT
ST PRGM
AMT
FT
85
100101214
131601
10 1 000001 85100000 00
100777
00
71100
L1144
ST156
1112110000 000000
-500.00
2
Example of TR10 posting YTD balance on a record with a statewide object code:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
OCA
GRANT
ST PRGM
AMT
FT
85
100101214
131654
10 1 000001 85100000 00
100777
00
71100
L1144
ST156
1112110000 000000
500.00
2
Example of TR11 reversing remaining LTD balance on the record with an object code marked for deletion:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
OCA
GRANT
ST PRGM
AMT
FT
85
100101214
131601
10 1 000001 85100000 00
100777
00
71100
L1144
ST156
1112110000 000000
-1000.00
2
Example of TR11 posting remaining LTD balance on the record with a statewide object code:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
OCA
GRANT
ST PRGM
AMT
FT
85
100101214
131654
10 1 000001 85100000 00
100777
00
71100
L1144
ST156
1112110000 000000
1000.00
2
Example of converted Grant Master File record:
OLO
L2-L5
OBJ
85
1001012
14
131654
AU
FUND
CAT
YR
GL
OCA
10 1 000001
85100000 00
10077
7
00
7110
0
L114
4
PROJ
CNTRCT
CY
GRANT
ST156
GY
ST PRGM
111211000
0 000000
Page 52 of 62
EF
EC
EGL
EOB
EP
PID
CFI
AI
FT
YTD
BAL
LTD BAL
2
500.00
1500.00
STATUS
Generated transactions (TR10s and TR11s) will be processed to the History and Grant Master Files
and available to agencies in the normal file extract or from the IW. Agencies should run a Grant
Master report and a Trial Balance report to view the changes.
Page 53 of 62
512 GL Master Files
After Departmental FLAIR nightly processing on the conversion date, the Departmental FLAIR
conversion program will identify all GL Master File records for each OLO that have an object code
marked for deletion and a non-zero balance in the YTD or LTD fields. A TR10 (General Accounting)
will be created to reverse the YTD balance on the original GL Master File record using all the
information from the GL Master File record except the amount. The amount used in this TR10 will
be the YTD balance multiplied by -1. A TR10 will be created to post the correcting entry using all
the information from the GL Master File record with the YTD balance amount and the statewide
object code according to the agency crosswalk.
If a record has a LTD balance not equal to the YTD balance, a TR11 (Master File LTD Adjustments)
will be created to reverse the remaining LTD balance on the original GL Master File record using all
the information from the GL Master File record except the amount. The amount on this TR11 will
be calculated as the LTD balance minus the YTD balance multiplied by -1. A TR11 will be created to
post the correcting entry using all information from the GL Master File record with the remaining
LTD balance amount (LTD minus YTD on the original record) and the statewide object code
according to the agency crosswalk.
Any records found during conversion with an object code not included in the agency crosswalk will
be converted to a default statewide object code.
Page 54 of 62
Example of GL Master File record to be converted in Departmental FLAIR:
OLO
L2-L5
OBJ
85
10010121
1
AU
350001
FUND
CAT
10 1 000001
85100000 00
04000
0
YR
00
GL
OCA
PROJ
CNTRCT
CY
GRANT
GY
71100
ST PRGM
EF
1112110000
000000
1
EC
EGL
EOB
EP
PID
CFI
YTD
BAL
LTD BAL
253.75
1269.90
AI
3
STATUS
Transactions Posted on the Conversion Date
Example of TR10 reversing YTD balance on the record with an object code marked for deletion:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
ST PRGM
EF
PID
AMT
85
100101211
350001
10 1 000001 85100000 00
040000
00
71100
1112110000 000000
1
3
-253.75
Example of TR10 posting YTD balance on a record with a statewide object code:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
ST PRGM
EF
PID
AMT
85
100101211
350018
10 1 000001 85100000 00
040000
00
71100
1112110000 000000
1
3
253.75
Example of TR11 reversing remaining LTD balance on the record with an object code marked for deletion:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
ST PRGM
EF
PID
AMT
85
100101211
350001
10 1 000001 85100000 00
040000
00
71100
1112110000 000000
1
3
-1016.15
Example of TR11 posting remaining LTD balance on the record with a statewide object code:
OLO
L2-L5
OBJ
FUND
CAT
YR
GL
ST PRGM
EF
PID
AMT
85
100101211
350018
10 1 000001 85100000 00
040000
00
71100
1112110000 000000
1
3
1016.15
Example of converted GL Master File record:
OLO
L2-L5
85
10010121
1
OBJ
350018
AU
FUND
CAT
10 1 000001
85100000 00
04000
0
YR
00
GL
OCA
PROJ
CNTRCT
CY
GRANT
GY
71100
Page 55 of 62
ST PRGM
EF
1112110000
000000
1
EC
EGL
EOB
EP
PID
3
CFI
AI
YTD
BAL
253.7
5
LTD BAL
1269.90
STATUS
Generated transactions (TR10s and TR11s) will be processed to the History and GL Master Files
and available to agencies in the normal file extract or from the IW. Agencies should run a General
Ledger Master report and a Trial Balance report to view the changes.
Page 56 of 62
610 WARRANT PROCESSING
611 Stale Dated Warrants
After a FLAIR disbursement is posted to a vendor/payee, payment is made either by means of an
EFT or by warrant. EFT payments are deposited to the payee’s account based on their approved
authorization. Warrants are returned to the agency for dissemination to the vendor/payee.
Warrants are valid for 12 months. If a vendor/payee has not negotiated their warrant within 12
months, the warrants are considered stale dated. During the 13th month from the date of issue,
warrants are cancelled systematically in Central FLAIR. State funds are transferred to DFS, Bureau
of Unclaimed Property; federal funds are returned to the agency to be refunded to the federal
government or applied as revenue to a current grant agreement. The central accounting entry
includes object code 038000, 860000, or 036000. Stale dated cancellations are reported to the
agency via a JT receipts report. Agencies may input an accounting entry, usually a TR96, to record
the receipt of funds back to an operating fund. There should NOT be an impact to agencies in
recording the correcting entry of stale dated warrants, as these entries are recorded in
Departmental FLAIR with revenue object codes.
612 Warrant Cancellations
Warrants issued to vendors and other payees are valid for 12 months. Within that period, it may be
necessary for an agency to request that a warrant be cancelled. Subsequent to a warrant
cancellation that was expended during the same fiscal year, the agency will input a disbursement
correcting entry, usually a TR58, to restore the funds back to the FLAIR account code from which
the funds were expended. Because all balances will be transferred from object codes marked for
deletion to statewide object codes during conversion, agencies will not be able to input the
correcting entry to an object code marked for deletion after the conversion. In the instance of a
warrant issued before the object code conversion being cancelled after the conversion, the agency
will input the TR58 using the statewide object code. This will restore the funds to the FLAIR account
code and object code combination where the balance is recorded in the GL Master File. If a
disbursement is necessary to issue a new warrant to the vendor or payee, the agency will process
the disbursement using a statewide object code.
613 Warrant Forgeries
In the case of a forgery, DFS, may re-issue a warrant to the original payee in place of the forged
warrant. After the date of conversion, any warrants re-issued for this reason will be re-issued from
the statewide object code per the agency crosswalk. The disbursing agency will input a TR58
correcting entry in Departmental FLAIR using the same statewide object code.
Page 57 of 62
710 PAYROLL
The BOSP generates three files each time a payroll is produced. One file is sent to Central FLAIR to
record the depletion of cash and budget. Only the first four digits of the object code are carried on
this file. The Payroll Register is available to all agencies in the RDS. The Pay Data File (File 0013) is
sent by secure FTP to some agencies. This file is normally used by agencies who receive it to enter
their payroll transactions into Departmental FLAIR. File 0013 does carry six-digit object codes.
BOSP anticipates converting to the statewide object codes shortly after the codes are available in
FLAIR. Agencies need to be aware that the Payroll Register and the File 0013 will carry the
statewide object codes going forward.
In addition, agencies must be aware that correcting entries for any payroll warrant cancellations
containing an object code scheduled for deletion will be cancelled using the statewide object code
beginning at the time of BOSP’s conversion.
Due to the timing of the BOSP conversion, there should not be any post-conversion impact for
agencies.
711 People First Records
The People First system and processes will not be impacted by the Object Code Standardization
Project. No changes will be implemented by People First. Therefore, there are no post-conversion
impacts for agencies.
Page 58 of 62