FLAIR Basics

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Agency Access Level

L1 DEPT

L2 DIVISION

L3 BUREAU

L4 SECTION

L5 SUB-SECTION

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• Department of Financial Services grants FLAIR access to each Agency’s Access Control Custodian

• Agency Access Control Custodian grants access to agency staff Main Accounting Menu Mini Accounting Menu Access can be restricted

within the organization

Title File

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Titling is the process of assigning titles or descriptions of FLAIR data Data elements must be active codes on the Title File to be used in FLAIR transactions

Types of Title Codes

There are two types of codes established in the Title Files:

1. State Standard – Assigned by the Department of Financial Services in Central FLAIR

2. Agency Unique – Assigned by State Agencies in Departmental FLAIR

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Title File Types

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General Codes

Contract Codes**

Grant Codes

Property Codes

Project Codes

ADDED BY DFS: AA OLO AF State Abbreviations AB Budget Entity/IBI AG County Codes AC GAAFR Fund Type AH Service Type AD State Fund Type AI Site AE Category AJ Recipient Type AK Inactivation Reason Code ADDED BY AGENCIES: CA Organization CH Ext General Ledger CB Ext Fund Type CI Ext. Object Code CC Fund Identifier CJ Product ID CD State Program CK Ext. Program CE Other Cost Accumulator CL Agency Unique

CF Object Code CM Ext Category CG General Ledger CN Original Fund Source

State Standard Codes

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General Codes

FLAIR Master Data Codes

These codes are on all transactions: • Operating Level Organization (OLO) • GAAFR Fund (GF) • State Fund (SF) • Fund Identifier (FID) • Budget Entity (BE) • Internal Budget Indicator (IBI) • Category (CAT) • Year (YR)

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FLAIR Master Data Codes Continued

• Organization • Object Code • General Ledger • Project • Contract • Grant • Other Cost Accumulator (OCA)

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Operating Level Organization (OLO) - 6N

Represents the level of statutory financial reporting responsibility

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L1 L2 L3 2N 2N 2N 43 00 00 43 90 00

OLO/L1 Operating Level

Organization

2N

FUND

• GAAFR - Governmental Accounting, Auditing, and Financial Reporting (GAAFR)

BE Budget Entity

8N IBI

Internal Budget Indicator

2N

CAT Category

6N

YR Year

2N

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FID Fund Identifier

GF GAAFR*

2N

SF State Fund

1N 6N

FLAIR Account Code

Governmental

10

40

80

20

72

90

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Proprietary

50 60

Fiduciary

71

76

73 74

1

2

5

8

9

• GF - GAAP

• SF - Statutory

• FID - EOG (Budget)

State Fund Types - SF (1N) 215.32, F.S.

1 General Revenue – General use of funds 2 Trust – Owned by agency for

specific purposes 5 Budget Stabilization

Fund - Covers revenue

shortfalls in General Revenue and emergencies defined by law

8 Local – Revolving and clearing

funds (funds not in the State Treasury/CRA)

9 Long - Term Account – GF = 80 - General

Fixed Assets (GFA) – GF = 90 - General

Long Term Asset Account Debt (GLTAAD)

Added by Agencies to title file Added by DFS to title file

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Fund Identifier - FID (6N)

• Differentiates between several funds of the same State Fund (SF) type

• First 3 digits come from the Legislative Appropriations System/Planning and Budgeting Subsystem (LAS/PBS) and the last 3 digits are used to sub-divide a fund for cash or budget checking in FLAIR

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Budget Entity - BE (8N)

The lowest level to which appropriations are made and typically represents a

program

BE is established by the Legislature and valid BE’s are carried on the Title File

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Internal Budget Indicator - IBI (2N)

• Agency breakdown of the BE

• Works together with the BE

• Defaults to “00”

• Set up by the Department of Financial Services / Division of Accounting & Auditing at the request of an Agency

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Category - CAT (6N)

A multi-purpose code that can either sub-define appropriations made to the Budget Entity or define a revenue source Appropriations

• First 2 digits – Major category

• Last 4 digits - Minor category

Revenues • First 2 digits – 00

• Next 2 digits – Major category

• Last 2 digits - Minor category (agency unique)

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Year - YR (2N)

• Defaults to “00” • Fixed Capital Outlay (Construction Projects) Denotes year project appropriated by the

Legislature

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Object Code - OBJ (6N) • Further breakdown of Revenues and Expenditures

• First 4 digits State Standard (Central only)

• Links to State Standard Object Codes: State Standard Expenditure Object Codes:

http://www.myfloridacfo.com/Division/AA/Links/ObjectCodes071913.pdf W-9 and 1099 edits:

http://www.myfloridacfo.com/Division/AA/Links/StateStandardObjectCodesforW9Edit071112.xlsx

• Agencies may sub-classify last 2 digits

• Three Classifications: 1. Revenue = Begins with: 0 2. Expenditure = Begins with: 1-8 3. Budgetary = Begins with: 9

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Revenue Object Codes Examples

State Standard

Agency Specific and Assigned

0010 00 – State Fees

0010 10 – Administrative Fees

0010 20 – Legal Fees

0010 30 – License Fees

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Expenditure Object Code Examples

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State Standard

Agency Specific and Assigned

380000 – Office Supplies

380010 – Stationery

380020 – Paper

380030 – Pens

Organization Code - ORG CODE (11N)

• The ORG CODE designates the organizational structure within an entity: L1 = FLAIR ASSIGNED

L2 – L5 = AGENCY UNIQUE

AGENCY DIVISION BUREAU SECTION SUB-SECTION

L1 L2 L3 L4 L5

2N 2N 2N 2N 3N

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Org Code Example

L1 L2 L3 L4 L5 85 ** ** ** *** Agency 85 10 ** ** *** Division 85 10 01 ** *** Bureau 85 10 01 01 *** Section 85 10 01 01 214 Sub-Section

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GL Code Example

612 00 - Licenses & Permits

612 01 - License Fee-Retail Installments

612 02 - License Fee-Mortgage Broker

612 03 - License Fee-Motor Vehicle

State Standard

Agency Specific and Assigned

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State Program - ST PROG (16N)

Governor’s Plan Number First 10 digits are required; the last

six are optional

If no numbers are assigned for last six digits, zeroes must be input

Example: 16.02.00.00.00 Executive Leadership &

Support Services

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FLAIR Expansion Files

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Expansion Files – Purpose • Pre-established combinations of codes are

used to “Pull into” accounting transactions • Codes that are used together repeatedly in

transactions are set up in the expansion files • Created to reduce the number of key strokes

needed during data entry • Intended to reduce data entry errors • In general, they help control which budget,

fund and general ledger will be affected by each individual transaction

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Expansion Files – General Information

• Agency maintained; unique to each agency • Housed in the departmental component of

FLAIR (not in central accounting) • An agency may have a few hundred or several

thousand unique expansion files • Referencing a particular expansion option

and related expansion set file is required for almost every transaction

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Expansion Files – General Information

• Must be reviewed and updated to reflect organizational and accounting changes

• Consist of two files (like tables) that work in conjunction with each other: Expansion Set File (ES) Expansion Option File (EO)

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Expansion Files – Expansion Set File

• Establishes valid accounting combinations for ▫ General Ledger ▫ Appropriation/Revenue Category ▫ Object Code

• Automatically pulls into a transaction the category code and general ledger code based on the object code that was input

• Set Indicator (SI) is used to tie Expansion set combinations to the Expansion Option (EO) file

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Expansion Set File

Expansion Option (EO) File

• Establishes accounting relationships based on the organizational unit

• The combination of an Organization Code and Expansion Option Code will “pull-in” FLAIR master data elements

• Primarily used to pull-in the fund, state program, budget entity for an organizational unit

• Can also pull-in the contract number, grant number, project number where applicable

• Establishes available balance indicators (how and when to check available cash or release balances)

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Expansion Option

FLAIR Cash and Budget Balances

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Available Balance

The AB File is an auxiliary file which maintains a running balance in Departmental FLAIR

The following four balances are maintained and used in

day to-day transactions: Fund Cash Fund Releases Organization Cash and/or Allotments

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• The State’s cash and budget balances are maintained in Central FLAIR via the State Accounts Function

• Function provides agencies with inquiry capability for: Account Balances Document Summary Records Refund of Overpayments Account

State Accounts Function(SA)

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Central FLAIR Master Data Codes

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Central FLAIR is used to record and control cash, receipts and budget (disbursement) at the Statewide and agency levels

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Central FLAIR operates using only the FLAIR ACCOUNT CODE

L1 = Department BE = Budget Entity

GF = GAAFR Fund Type IBI = Internal Budget Indicator

SF = State Fund Type CAT = Category

FID = Fund Identifier YR = Appropriation Year

L1 GF SF FID BE IBI CAT YR

2N 2N 1N 6N 8N 2N 6N 2N

The only other master data elements used in Central FLAIR are: • The first four digits of the Object Code, which

is State Standard, and • The Contract Number, if applicable

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Central FLAIR

Five Transaction Types Disbursements Used to record payments to state employees and vendors

Expenditure Refunds

Used to record monies refunded back to the state from previously disbursed expenditure transactions

Receipts Used to record funds received from the state

Budget Used to record allocation of resources

Yearly Transactions

Used to make adjustments for financial statements

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Central FLAIR has 37 Transactions Codes, 27 Balances for current and four prior months

FLAIR Correlation Tables

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FLAIR Correlation Tables – General Information

• The FLAIR correlation tables control the relationship

between various codes

• Correlated items are forced to be used together in transactions

• All tables (except one) are agency maintained and unique to each agency

• Certain correlations are mandated by legislative requirements or GASB

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FLAIR Correlation Tables - Mandated Correlations

• For maintaining fixed assets in governmental funds, a process exits to correlate governmental funds to a general fixed asset account

• Edits in FLAIR exist to prevent a fixed asset being purchased in a governmental fund unless the governmental fund has been correlated to a general fixed asset account

• Each agency must set up and maintain its own correlation table of the governmental funds correlated to a general fixed asset account

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FLAIR Correlation Tables - Mandated Correlations

• Legislative language requires that the budget entity codes and the state program codes be correlated

• A correlation table exists to accomplish this mandate

• This is the one correlation table that is not set up and maintained by the individual agencies

• The Department of Financial Services, through the Help Desk, maintains this table

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FLAIR Correlation Tables - Optional Correlations

• Agencies may “control” the spending relationships between contracts and projects by using the optional correlation tables in the Contracts and Projects Sub-systems

• Agencies may “control” which funds and/or which FLAIR account codes disburse funds related to contracts or projects by using the optional correlation tables in the Contracts and Project Sub-systems

• Contracts and Projects correlations are unique to each agency and are maintained by each agency

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FLAIR Correlation Tables - Optional Correlations

• The following is a flow chart of the correlations described in the previous slides:

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Project

Contract

Account Code