Florida Department of Financial Services Draft Object … · Florida Department of Financial...

Florida Department of Financial Services

Draft Object Code Conversion Guide (as of 4/17/2014)

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Revision History

Version Date Author(s) Revision Notes 1.0 4/17/2014 Enterprise Education Draft

Table of Contents Introduction ............................................................................................................................................................... 1

100 TITLE FILE ......................................................................................................................................................... 2

101 Object Code Titles ..........................................................................................................................................2

102 Expansion Set File ..........................................................................................................................................3

200 EXPENDITURE ITEMS .................................................................................................................................... 4

201 FLAIR Encumbrance Subsidiary Records ..................................................................................................4

202 MFMP Records ...............................................................................................................................................6

203 Accounts Payable Subsidiary Records .........................................................................................................6

204 Revolving Funds Subsidiary Records ..........................................................................................................9

205 Purchasing Card Profiles............................................................................................................................ 11

206 Purchasing Card Distributions.................................................................................................................. 12

207 Payments ...................................................................................................................................................... 13

208 Journal Transfers ......................................................................................................................................... 14

300 RECEIPTS/RECEIVABLES ............................................................................................................................ 15

301 Accounts Receivable Subsidiary Records for Current Year Refunds ................................................... 15

302 Cash Receipts Deposits for Current Year Refunds ................................................................................. 17

303 Clearing Fund Cash Receipts Deposits for Current Year Refunds ....................................................... 18

400 PROPERTY ....................................................................................................................................................... 20

401 Property Pending ........................................................................................................................................ 20

402 Property Master ........................................................................................................................................... 22

500 MASTER FILES ................................................................................................................................................ 25

501 Grant Master Files ....................................................................................................................................... 26

502 GL Master Files ............................................................................................................................................ 29

600 WARRANT PROCESSING ............................................................................................................................ 37

700 PAYROLL ........................................................................................................................................................... 38

701 People First Records .................................................................................................................................... 38

Post Statewide Conversion Guidance .................................................................................................................. 39

110 TITLE FILE ....................................................................................................................................................... 39

111 Object Codes ................................................................................................................................................ 39

112 Expansion Set File ....................................................................................................................................... 39

210 EXPENDITURE ITEMS .................................................................................................................................. 40

211 FLAIR Encumbrance Subsidiary Records ............................................................................................... 40

212 MFMP Records ............................................................................................................................................ 40

213 Accounts Payable Subsidiary Records ...................................................................................................... 40

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

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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 approach. There are several subsidiary ledgers and files in FLAIR which contain records that must be converted. It is recommended, to the extent possible, agencies convert all records during the transition period. This section provides guidance for conversion activities.

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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. At the beginning of the statewide object code rollout, the Department of Financial Services (DFS) will eliminate agencies’ add and update capabilities to all object codes within the Title Files. Agencies will have only inquiry access to object codes. DFS, Division of Accounting & Auditing (A&A) will acquire add and update access to all object codes, including revenue and budgetary object codes. This includes the ability to mark codes for inactivation or deletion. Procedures to request updates from the Bureau of Financial Reporting will be available when this change is effective. 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. Procedures will be available when this change is effective. 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, during the transition period, 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. At the end of the transition period, 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.

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102 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, general ledger 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 project 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 project report Expansion Set. These should be compared to the statewide object code list.

2. Create an agency crosswalk pairing existing agency unique expenditure 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. 7. Manually or batch update FLAIR Expansion Option Files by the conversion date. 8. Contact the FLAIR Helpdesk to coordinate upload of these files if the agency has not used them in

the past. 9. Supply new codes to purchasing, finance and accounting, and other program staff. 10. Educate staff regarding new object codes, sets, and expansion options. 11. Implement an internal date to stop using all object codes scheduled for deletion. 12. Monitor the Object Code Conversion Dashboard for the Expansion Set File readiness indicator. 13. 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.

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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 General Ledger (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. 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. Project report Encumbrance File will be available for this review. In addition, agency created reports run in the Report

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Distribution System (RDS), the Managed Reporting Environment (MRE), or the Information Warehouse (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 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 project (Encumbrance File) reports 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. To select a line to update, type U in the SEL field. The user may also use the 6SU function. This will access the 6SU3 screen. 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. To select a line to update, type U in the SEL field. The user may also use the 6SU function. This will access the 6SU3 screen. 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. 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 6SU 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. 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.

b. Contact the FLAIR Helpdesk for permission to use this file if the agency has not used batch upload for the TR61 in the past.

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.

http://www.myfloridacfo.com/Division/dis/FLAIR/FileLayouts/default.asp


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7. Continue to monitor reports and the Object Code Conversion 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.

8. Provide feedback and education to purchasing and finance staff if object codes scheduled for deletion are still being used.

202 MFMP Records Guidance regarding conversion of MFMP records will be provided at a later date. 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

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containing an object code scheduled for deletion in the BENEFITTING OBJECT CODE field must be updated to a statewide object code. 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 object codes scheduled for deletion. 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. Project report Accounts Payable will be available for this review. Records that will not be removed from the 8S Ledger through the normal process before the 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 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 project (Accounts Payable) reports for all outstanding

accounts payable records with object codes scheduled for deletion. a. 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.

4. To manually update an accounts payable record, perform an inquiry using the TR8SI or TR8SM function on the line to be updated. 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. Input the statewide object code in the CHANGE OBJECT field of the 8SU3 screen and press Enter.

5. 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. 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. Input the statewide object code in the CHANGE OBJECT field of the 8SU3 screen and press Enter. This will access the 8SU4 screen. Input the statewide object code in the BF-OBJ field at the bottom of the 8SU4 screen and press Enter.

6. 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.

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7. To batch update, access the TR80 File Layout found on the DFS Helpdesk website, FLAIR File Layouts. a. 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.

b. Contact the FLAIR Helpdesk for permission to use this file if the agency has not used batch upload for the TR80 in the past.


8. Continue to monitor reports and the Object Code Conversion 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.




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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. Consider that the TR59 creates the following accounting entries: Operating fund entries when a disbursement is deleted using a positive amount:

SF GL Code Description DR CR

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 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:



8 16800 Due from SF – Revolving Fund X CR = Credit; DR = Debit; GL = General Ledger; OBJ = Object Code; SF = State Fund. 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.

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TR58 to reverse the decrease in expenditures in the operating fund: SF GL Code Description DR CR I/A

7**** Expenditures X 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 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 DR CR I/A

8 16800 Due from SF – Revolving Fund X I

8 11200 Cash in Bank 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. Project 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 prior fiscal year records be completely corrected before attempting to adjust current 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 the TR32 Revolving Fund Reimbursements promptly. b. Monitor the 7S Ledger and project reports (Current Year Revolving Funds and Prior Year

Revolving Funds) provided by DFS. As revolving funds are reimbursed with TR32, the records with object codes scheduled for deletion should be removed from the 7S Ledger.

4. Review project 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.

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5. Using a TR59, delete records that will not be reimbursed with a TR32. 6. 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.

7. 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).

8. Contact the FLAIR Helpdesk for permission to use a TR52, TR54, TR71, or TR58 batch upload files if the agency has not used these batch files in the past.

9. 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.

10. Provide feedback and education to disbursement and finance staff if object codes scheduled for deletion are still being used.

205 Purchasing Card Profiles PCards are issued to individual 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 state standard 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 state standard expenditure object codes with existing agency unique codes. Reports available in 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. a. To manually modify a card profile, select the Card Menu (CM) option on the PCard Mini

Menu. Then select Browse Card Records By Group (CB). Tab to the line to be modified and type M in the ACT field. This will access the PCard – Card File Maintenance screen. Press

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F11 to access the second panel. Input the statewide object code over the original object code in the Object field and press Enter.

3. 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 30 days. Once the charges have been approved at Level 8 (Fiscal Office), the charges have completed the approval process, a disbursement is 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 project (PCard Distribution) reports 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. 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 project (PCard Distribution) reports of all

outstanding PCard distributions with object codes scheduled for deletion. 3. Educate all staff and PCard Approvers on use of the 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.

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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 their 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. The transition period will allow agencies the time to begin using the statewide object codes in all FLAIR transactions. It is important for agencies to ensure the 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 use of the 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 Object Code Conversion Dashboard and project 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.

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208 Journal Transfers 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. The transition period will allow agencies the time to begin using the statewide object codes in all FLAIR transactions. It is important for agencies to ensure the 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 the 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 Object Code Conversion Dashboard and project 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.

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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.

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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 receivables records input with a TR90 or TR91 that require an expenditure object code, and discontinue use of object codes scheduled for deletion. Agencies will need to review all existing records on the 9S Ledger to identify records containing object codes scheduled for deletion. Standard (DARR01) and project (Accounts Receivable) reports 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 project (Accounts Receivable) reports 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 of 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. 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.

b. 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.


6. 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.

7. Provide feedback and education to staff if object codes scheduled for deletion are still being used.


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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 project (Un-Processed Deposits) reports, 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.

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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. 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. If the entry is in T status, request that the Treasury reject the deposit and place it into R status. Perform an inquiry using TR30I or TR33I to inquire on the record. Select the record to update with a U in the SEL field, and type D in the DELETE field to remove the entry from the Daily Input File. 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. If the entry is in T status, request that the Treasury reject the deposit and place it into R status. Input a TR30 or TR33 with an amount to reverse the original transaction, duplicating all other data fields included on the original transaction. Then, input another TR30 or TR33 with the correct statewide object code, duplicating all other data fields included on the original transaction.

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 re-expended in the current fiscal year. In order for current year expenditure refunds to be accounted for properly, they are first

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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 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. 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 project 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. Input a U in the SEL field to select the record to update, and a D in the DELETE field to remove the entry from the Daily Input File. 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.

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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. An incomplete record does not contain both the accounting and non-accounting data, or the record might be incorrect in some way (i.e., missing beginning property identification number [BPIN] or incorrect BPIN input on the disbursement transaction). As a best practice, the Property Pending File should be monitored and worked daily. 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.

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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. The following reports can be used to view accounting data recorded in the Property Pending File:

Report Name Report Description

DPRR05 Listing of Transactions Deleted From the Property Pending File Sort: Sort Level, Primary Document Number, Secondary Document Number, and Other Document Number

DPRR08 List of Property Pending File Sort: L1-L5, Primary Document Number, Secondary Document Number, and Other Document Number

PROPERTY PENDING

Project report by Operating Level Organization (OLO) of Property Pending Records 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 project (Property Pending) reports 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.

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 Object Code Conversion 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.


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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 Name Report Description PROPERTY

MASTER Project report by OLO of Property Master records with Object Codes Scheduled for Deletion

DPRR01 Listing of Incomplete Property Master Records

DPRR02 Daily Listings of Items Added to the Property Master File

DPRR03 Listing of Active Property Master File Records (All Data Elements)

DPRR07 Listing of the Property Master File

DPRR11 List of the Property Master File (Sort: Class Code)

DPRR161 Listing of Property Accounting History in Item Sequence Sort: Sort Level, Item Number, Transaction Type, Transaction Date and GL

DPRR162 Listing of Property Accounting History Sort: Sort Level, L2-L5, Transaction Type, Item Number, Transaction Date, and GL

DPRR163 Listing of Property Accounting History Sort: Sort level, Purchasing Fund, Transaction Type, Item Number, Transaction Date, and GL

DPRR17 List of Property Master By Item Record Type 7 (Casualty Loss)

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Report Name Report Description Sort: Item Number

DPRR163 Listing of Property Accounting History Sort: Sort Level, Purchasing Fund, Transaction Type, Item Number, Transaction Date, and GL

DPRR24M 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. Four entries are involved in correcting fixed assets in a governmental fund with the exception of 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:

SF Object Code

GL Code Description DR CR I/A

1 OLD 13100 Unexpended GR Release or 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. TR58 recording the correct statewide object code:

SF Object Code


NEW 7***** Expenditures 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.

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Accounting Entries - Acquisition of Property in the General Fixed Assets TR16 General Fixed Asset Entry (GF = 80) to reverse original entry:

Object Code


OLD 71100 Expenditures, Current (Old OBJ other than 51**** or 56****) or X A OLD 72100 Expenditures, Current (Old OBJ other than 51****) 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 Code


NEW 26*** Property, Plant, and Equipment or X I NEW 27*** Property, Plant, and Equipment or X I NEW 28*** Expenditures, FCO (OBJ = 56****) X I NEW 71100 Expenditures, Current (OBJ other than 51**** or 56****) or X A NEW 72100 Expenditures, Current (OBJ other than 51****) X A

A = FLAIR Automated; CR = Credit; DR = Debit; FCO = Fixed Capital Outlay; GL = General Ledger; I = User Input; OBJ = Object Code.

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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 Quarter-to-Date (NQTD) • Prior Month (PM) • Prior Quarter (PQ) • Prior Year (PY)

Note: For purposes of the object code conversion, only records with a non-zero balance in the YTD or LTD fields will be converted. 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. The metrics on the Object Code Conversion Dashboard should indicate that all areas, except Master Files, are converted. 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. 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. Reports available for monitoring Grant and GL Master Files:

• Grant Master File report • GL Master File report

This section details items the agencies should consider in order to convert the Master Files. It is recommended that the Grant Master File and the GL Master File be converted individually, to ensure all records are converted properly. The Grant Master File conversion should take place first, as many of the records on the file are also recorded on the GL Master File.

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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 Object Code Conversion 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 (weekly during the last quarter of the transition) 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 first 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. It is anticipated that the TR11 (Master File LTD Adjustments) will be reprogrammed for greater functionality so that LTD balances may be adjusted independent of the YTD balances on the Grant Master File. Conversion of Grant Master File LTD balances will take place once the TR11 enhancements are complete.

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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 FT recorded on the original record. For example, a record exists with an agency unique expenditure object code and containing 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 at a later date. 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.

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Example of Grant Master File report record displaying all fields: OLO L2-L5 OBJ AU FUND CAT YR GL OCA PROJ CNTRCT CY GRANT GY ST PRGM EF EC EGL EOB EP PID CFI AI FT YTD BAL LTD BAL STATUS

85 200400000 261001 20 2 010001 85100000 00

040000 00 71100 0001A G1234 1112110000

000000 2 5824.73 38731.58

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 200400000 261001 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 200400000 261038 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.

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Agencies should continue to monitor project report Grant Master and the Object Code Conversion Dashboard to ensure all records are properly converted. 502 GL Master Files 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 Object Code Conversion 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 (weekly during the last quarter of the transition) 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 first determine which records contain object codes scheduled for deletion and a balance in the YTD or LTD fields. The difference between YTD and LTD balances will determine the transactions the agency will input. Records with the YTD Balance Equal to the LTD 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

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amount that will update the YTD and LTD balances 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 and LTD balances of 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 and LTD balances 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.

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Example of GL Master File report record displaying all fields: OLO L2-L5 OBJ AU FUND CAT YR GL OCA PROJ CNTRCT CY GRANT GY ST PRGM EF EC EGL EOB EP PID CFI AI

YTD BAL

LTD BAL

STATUS

85 100101211 261001 10 1 000001 8510000 00

040000 00 71100 1112110000

000000 759.83 759.83

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


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Records with a LTD Balance Only Any record on the GL Master File with a non-zero balance in the LTD field, but not the YTD field can be converted by using a TR11 with two lines. This will reverse the LTD balance from a record with an object code scheduled for deletion, and post a record with a statewide object code. For example, a record exists with an agency unique expenditure object code and contains data in these fields: OLO 850000 L2-L5 200400000 OBJ 261003 FUND 20 2 010001 85200000 00 CAT 040000 YR 00 GL 71100 OCA 0001A CNTRCT LE718 STATE PGRM 1112110000000000 YTD AMOUNT 0.00 LTD AMOUNT 1623.86 To update a GL Master File LTD balance only, a TR11 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 -1,623.86 to bring the LTD balance of this record to 0.00. The second entry line will record the 1,623.86 balance to 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 261003. The new LTD balance on the Master File record using the statewide object code will be 1623.86. When manually inputting a TR11 in FLAIR, the ORG, EO, and OBJECT fields are optional on screen one. If not input, 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 may be input on the TR11 screen one or screen three for the L2-L5 and OBJECT fields to be recorded with the transactions.

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YTD BAL

LTD BAL

STATUS

85 200400000 261003 20 2 010001 85200000 00

040000 00 71100 0001A LE718 1112110000

000000 1623.86

Example of TR11 line reversing a record with an object code scheduled for deletion: OLO L2-L5 OBJ FUND CAT YR GL OCA CNTRCT ST PRGM AMT

85 200400000 261003 20 2 010001 85200000 00 040000 00 71100 0001A LE718 1112110000 000000 -1623.86

Example of TR11 line updating a record with a statewide object code: OLO L2-L5 OBJ FUND CAT YR GL OCA CNTRCT ST PRGM AMT

85 200400000 261054 20 2 010001 85200000 00 040000 00 71100 0001A LE718 1112110000 000000 1623.86


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Records with the YTD Balance Different then the LTD Balance Records on the GL Master File that contain a non-zero YTD balance that is different from the non-zero LTD balance must be converted in two steps. The YTD balance should be converted using a two line TR10 as detailed above. The difference between the LTD balance and the YTD balance (LTD less YTD) should be converted with a two line TR11 as detailed here. For example, a record exists with an agency unique expenditure object code and contains data in these fields: OLO 850000 L2-L5 100101211 OBJ 134001 FUND 10 1 000001 85100000 00 CAT 100777 YR 00 GL 71100 PROJ 11111111111 STATE PGRM 1112110000000000 CFI C YTD AMOUNT 421.62 LTD AMOUNT 975.93 The YTD balance will be converted with a TR10 with two lines (each recorded with an FT of 0), reducing the YTD and LTD balances on the original record by the 421.62 amount of the YTD balance. To convert the appropriate LTD balance, the difference between the LTD and the YTD balances should be calculated (975.93 less 421.62 = 554.31). To eliminate the difference between the LTD and YTD balances in the existing record, a TR11 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 -554.31 to bring the LTD balance of this record to 0.00. The second entry line will record the 554.31 balance to a statewide object code. The TR11 will only update the LTD balance. The expenditure object code on the second entry line will be a statewide object code identified on the crosswalk as a replacement for 134001. When manually inputting a TR11 in FLAIR, the ORG, EO, and OBJECT fields are optional on screen one. If not input, 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 may be input on the TR11 screen one or screen three for the L2-L5 and OBJECT fields to be recorded with the transactions.

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YTD BAL

LTD BAL

STATUS

85 100101211 134001 10 1 000001 85100000 00

100777 00 71100 11111111111 1112110000

000000 C 421.62 975.93

Example of TR10 line reversing YTD balance on a record with an object code scheduled for deletion: OLO L2-L5 OBJ FUND CAT YR GL PROJ ST PRGM CFI AMT FT

85 100101211 134001 10 1 000001 85100000 00 100777 00 71100 11111111111 1112110000 000000 C -421.62 0

Example of TR10 line updating YTD balance on a record with a statewide object code: OLO L2-L5 OBJ FUND CAT YR GL PROJ ST PRGM CFI AMT FT

85 100101211 134029 10 1 000001 85100000 00 100777 00 71100 11111111111 1112110000 000000 C 421.62 0

Example of TR11 line reversing remaining LTD balance on a record with an object code scheduled for deletion: OLO L2-L5 OBJ FUND CAT YR GL PROJ ST PRGM CFI AMT

85 100101211 134001 10 1 000001 85100000 00 100777 00 71100 11111111111 1112110000 000000 C -554.31

Example of TR11 line updating remaining LTD balance on a record with a statewide object code: OLO L2-L5 OBJ FUND CAT YR GL PROJ ST PRGM CFI AMT

85 100101211 134029 10 1 000001 85100000 00 100777 00 71100 11111111111 1112110000 000000 C 554.31

All TR10s and TR11s 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.

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Records may exist on the GL Master File with inactive codes. In this instance, the agency may not be able to input the TR10s and/or TR11s due to FLAIR edits. The agency should contact the DFS Helpdesk for Master File clean-up assistance using the existing procedure. When all records are converted, the Object Code Conversion Dashboard will display the agency status at 100% complete. Once the Object Code Conversion Dashboard indicates that no records remain with object codes scheduled for deletion, the agency may contact DFS to have all object codes scheduled for deletion marked for deletion in the agency’s Set Files and Title Files.

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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. During the transition period, there will be no impact to the normal warrant processes.

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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 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 in October 2014. 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 October 2014. 701 People First Records Guidance regarding conversion of People First records will be provided at a later date.

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Post Statewide Conversion Guidance At the end of the transition period, DFS will perform a statewide conversion for all agencies. All remaining subsidiary ledger and Master File records with balances and containing 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 post-conversion activities. Agency action items are highlighted in bold.

110 TITLE FILE The initial step during the conversion will be to mark all agency unique object codes and state standard object codes being reassigned or deleted for deletion in the Title and Set Files. 111 Object Codes The day before the conversion date, a Departmental FLAIR conversion program will mark for deletion all existing agency unique expenditure object code records in the FLAIR Title File for each Operating Level Organization (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 The day before the conversion date, 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.

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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 code on the records identified to the statewide object code per the agency crosswalk. Automated TR61 to remove an object code marked for deletion:

Object Code

GL Code

Description DR CR

OLD 98100 Budgetary Fund Balance Reserve for Encumbrances X

OLD 94100 Encumbrances X CR = Credit; DR = Debit; GL = General Ledger. Automated TR61 to add a statewide object code:

Object Code

GL Code

Description DR CR

NEW 94100 Encumbrances X

NEW 98100 Budgetary Fund Balance Reserve for Encumbrances 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 Guidance regarding conversion of MFMP records will be provided at a later date. 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 non-zero balance and an object code marked for deletion. The program will then create TR80s (Accounts Payable Change Unencumbered Payables) to change the object code on each record identified to a statewide object code.

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Automated TR80 to remove an object code marked for deletion: Object Code

GL Code

Description DR CR

OLD 31*** Payables or X

OLD 35*** Due to Governmental Units X

OLD 7**** Expenditures X CR = Credit; DR = Debit; GL = General Ledger. Automated TR80 to add a statewide object code:

Object Code

GL Code

Description DR CR

NEW 7**** Expenditures 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.

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TR59 automated to remove an object code marked for deletion (operating fund): Object Code

GL Code

Description DR CR

OLD 7**** Expenditures X

OLD 13100 Unexpended General Revenue Releases or X OLD 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):



8 16800 Due from SF – Revolving Fund X CR = Credit; DR = Debit; GL = General Ledger; SF = State Fund. In addition, a TR58 will generate to reverse the decrease in expenditures to the operating fund. The TR58 will create the following accounting entries: TR58 automated to reverse the decrease in expenditures in the operating fund:

SF GL Code Description DR CR I/A

7**** Expenditures X 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. All generated transactions will be posted to the History and GL Master Files.

1) Agencies should review History and GL Master File entries. A new report, created by DFS, will be available for the agencies with a list of the deleted revolving fund records. Agencies will need to review the report and determine whether to re-input the deleted revolving fund disbursements with a statewide object code, or input a TR58 to correct balances in the operating fund. Any TR58s input to correct operating fund balances must contain a statewide object code, as all balances will have been converted in the GL Master Files during conversion. Agencies that carry records from prior years on the 7S 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.

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215 Purchasing Card Profiles All PCard profile records will be converted during the transition period. 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 re-instate the identified record with a statewide object code according to the agency crosswalk. Any object codes marked for deletion on vouchers after conversion will be manually over-ridden by a Bureau of Auditing auditor to statewide object codes. This process will allow Departmental and Central FLAIR records to match. Automated TR58 to remove an object code marked for deletion:

Object Code

GL Code

Description DR CR

OLD 13100 Unexpended General Revenue Releases or X

OLD 12200 Released Cash in State Treasury X

OLD 7**** Expenditures X CR = Credit; DR = Debit; GL = General Ledger.

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Automated TR58 to add a statewide object code: Object Code

GL Code

Description DR CR


NEW 13100 Unexpended General Revenue Releases or X NEW 12200 Released Cash in State Treasury X

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 On the conversion date, after Departmental FLAIR nightly processing, 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 re-instate the identified record with the statewide object code according to the agency crosswalk. Any object codes marked for deletion on vouchers after conversion will be manually over-ridden by a Bureau of Auditing auditor to the statewide object code. This process will allow Departmental and Central FLAIR records to match. Any benefitting object codes marked for deletion will also be over-ridden manually based on the agency crosswalk. Automated TR58 to remove an object code marked for deletion:

Object Code

GL Code

Description DR CR

OLD 7**** Expenditures X OLD 13100 Unexpended General Revenue Releases or X

OLD 12200 Released Cash in State Treasury X CR = Credit; DR = Debit; GL = General Ledger.

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Automated TR58 to add a statewide object code: Object Code

GL Code

Description DR CR

NEW 13100 Unexpended General Revenue Releases or X NEW 12200 Released Cash in State Treasury X NEW 7**** Expenditures 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.

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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 Code

GL Code

Description DR CR


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 Code

GL Code

Description DR CR

NEW 15*** Accounts Receivables - Non Governmental or X

NEW 16*** Due From Governmental Units X

NEW 7**** Expenditures X CR = Credit; DR = Debit; GL = General Ledger. Automated TR91 to remove an object code marked for deletion:

Object Code

GL Code

Description DR CR


OLD 00000 Subsidiary Record X CR = Credit; DR = Debit; GL = General Ledger. TR91 automated to add a statewide object code:

Object Code

GL Code

Description DR CR

NEW 00000 Subsidiary Record X

NEW 7**** Expenditures 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.

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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 on 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 each original deposit record containing an expenditure object code. Note: No reversing entry will be generated for detail records containing a revenue object code. Automated TR79 to remove an object code marked for deletion:

Object Code

GL Code

Description DR CR


OLD 54600 Collections – State General Revenue or X OLD 12100 Unreleased Cash is State Treasure or X OLD 11200 Cash in Bank X

CR = Credit; DR = Debit; GL = General Ledger. All generated transactions will be posted to the History and GL Master Files. A new report, created by DFS, will be available for the 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 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.

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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, then 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 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 Receipt) or TR34s (Clearing Fund Receivable Receipt) to reverse the original entry and TR31s or TR34s to re-establish the deposits using a statewide object code. Note: Deposits that have been cleared using the Clear the Clearing Fund process will be treated as cash receipt deposits during the conversion. Automated TR31 to remove an object code marked for deletion:

Object Code

GL Code

Description DR CR


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 Code

GL Code

Description DR CR

NEW 16900 Due from Clearing Fund or X

NEW 11200 Cash in Bank X

NEW 7**** Expenditures X CR = Credit; DR = Debit; GL = General Ledger. Automated TR34 to remove an object code marked for deletion:

Object Code

GL Code

Description DR CR


OLD 16900 Due from Clearing Fund X CR = Credit; DR = Debit; GL = General Ledger.

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Automated reversal of receivable in an operating fund due to TR34 reversal: Object Code

GL Code

Description DR CR

OLD 15*** Receivable – No Governmental or X

OLD 16*** Due from Governmental Unit X

OLD 7**** Expenditures X CR = Credit; DR = Debit; GL = General Ledger. Automated TR34 to add a statewide object code:

Object Code

GL Code

Description DR CR

NEW 16900 Due from Clearing Fund X

NEW 7**** Expenditures X CR = Credit; DR = Debit; GL = General Ledger. Automated reinstatement of receivable in an operating fund due to TR34 reinstatement:

Object Code

GL Code

Description DR CR


NEW 15*** Receivable – No 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.

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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. A new report, created by DFS, 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 in place 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 report to view the changes.

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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 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. 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. Note: Records with an LTD balance may be converted at a later date. LTD balances will be converted once the TR11 (Master File LTD Adjustments) is available with enhanced functionality to adjust Grant Master File LTD balances. Once the enhanced TR11 is available, any record containing an object code marked for deletion and a remaining LTD balance will be identified. A TR11 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.

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Transactions Posted on the Conversion Date Example of Grant Master File record to be converted in Departmental FLAIR: OLO L2-L5 OBJ AU FUND CAT YR GL OCA PROJ CNTRCT CY GRANT GY ST PRGM EF EC EGL EOB EP PID CFI AI FT

YTD BAL

LTD BAL STATUS

85 100101214 131601 10 1 000001 85100000 00

100777 00 71100 L1144 ST156 1112110000

000000 2 500.00 1500.00

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

Transactions Posted when New Functionality is Available for TR11 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

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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.

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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.

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Example of GL Master File record to be converted in Departmental FLAIR: OLO L2-L5 OBJ AU FUND CAT YR GL OCA PROJ CNTRCT CY GRANT GY ST PRGM EF EC EGL EOB EP PID CFI AI

YTD BAL

LTD BAL STATU

S

85 100101211 350001 10 1 000001 85100000 00

040000 00 71100 1112110000

000000 1 3 253.75 1269.90

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

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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.

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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, Bureau of Auditing, 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.

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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 in October 2014. 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 October 2014. Due to the timing of the BOSP conversion, there should not be any post-converison impact for agencies. 711 People First Records Guidance regarding conversion of People First records will be provided at a later date.

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