20.1 Enter and Process Budget Journals

Transcription

1 20.1 Enter and Journals This document is a draft and subject to change Date: 03/06/2019 Revision: DRAFT

2 Analysis Document 20.1 Enter and Journals Table of Contents Table of Contents... 2 Enter and Journals... 3 General Information... 3 Dependencies and Constraints... 3 Busin Overview... 3 Subproc Flow Details... 5 Ledger Impacts...14 Reports...14 Terminology...16 Busin Flow Diagrams...17 Page 2 of 17 03/06/2019

3 Enter and Journals General Information This document describes and depicts the proc steps and supporting information for the identified State busin proc. Within the Flow Details section, included for each proc step are: A unique number assigned to each proc step A short description assigned to each proc step Description of A detailed narrative description of the proc step Ledger Impacts The number assigned to the documented accounting entry associated with the step Also described below are the Ledger Impacts and Reports, which are displayed as icons on the Busin Flow Diagrams. Finally, included in the Terminology section are definitions of terms which will help the reader to better understand the document. Dependencies and Constraints The General s Act (GAA) authorizes appropriations that are developed and published in the Legislative s System/Planning and ing Subsystem (LAS/PBS) and transferred to Florida PALM. LAS/PBS is not included in the scope of the Florida PALM Project as it continues to be owned and supported by the Executive Office of the Governor, (EOG) Office of Policy and (OPB). ary codes are developed and published in LAS/PBS and transferred to Florida PALM. Agency appropriation balances should not exceed the General s Act appropriation. All appropriations adjustments are first developed and published in LAS/PBS before being transferred to Florida PALM. Agencies have the option to create allotments as a management tool, at the account, contract, project, and grant ChartFields. However, for those agencies who elect not to create allotments, the GAA/Adjusted s are loaded to each busin unit s budget entity levels systematically. The, (DFS) Division of Accounting and Auditing (A&A) and EOG/OPB work collaboratively to identify errors to balance Florida PALM and LAS/PBS budget ledgers. Busin Overview The Enter and Journals Busin area addres how LAS/PBS appropriations data files are transferred to Florida PALM, the creation of agency allotments and the reconciliation of Florida PALM and LAS/PBS budget ledgers daily. Florida PALM records all appropriations data files (batch and audit) transferred from LAS/PBS. The appropriations data files transferred are as follows: Page 3 of 17 03/06/2019

4 GAA/Adjusted s o Annually, these appropriations data files are transferred from LAS/PBS to record adjusted appropriations which ensure the accurate and timely capture of appropriations that have been adjusted to reflect vetoes, supplementals, failed contingents, non-operating, and releases. Batch File Load o Periodically, these appropriations data files are transferred from LAS/PBS to load batch files which are statewide adjustments. These adjustments typically include risk management (casualty insurance) premiums, state employee retirement, data procing assment, human resources services, and salary and benefits adjustments. Amendments Load o Typically, these appropriations data files are transferred daily from LAS/PBS to adjust agency appropriations throughout the fiscal year (FY) after the GAA/Adjusted s has been recorded. The State of Florida s FY operates from July 1 through June 30. Annually, agencies prepare a Legislative Request (LBR) and other required documentation. The LBR asks for budgetary spending authority needed to accomplish the agency s functions and is supported by the goals and objectives outlined by the agencies. During this planning period, the Governor prepares a recommended budget for the State while each chamber of the Legislature develops its own version of appropriations bills. A joint-member conference committee prepares the final appropriations which are included in the GAA, passed by the Legislature, and signed into law by the Governor. The GAA/Adjusted s data files are transferred from LAS/PBS to Florida PALM to post appropriations for state agency use. Agencies are notified that GAA/Adjusted s are available and agencies have the option to implement budget allotments to assist budget management methods. Agency staff reviews current year appropriations to determine budget allotments to track transactions appropriately and use the Florida PALM Oracle Busin Intelligence (BI) Financial Analytics tool to develop budget allotment scenarios. For those agencies who elect not to create allotments, the GAA/Adjusted s are loaded to each busin unit s budget entity levels systematically. As noted earlier, LAS/PBS is not included in the scope of the Florida PALM Project as it continues to be owned and supported by the EOG/OPB. Therefore, it is ential for Florida PALM and LAS/PBS budget ledgers to be reconciled daily throughout the FY to ensure budget ledgers remain balanced. Daily, DFS and EOG/OPB perform collaborative reconciliation practices to identify and resolve any error(s) that may reside in the budget ledgers of Florida PALM and LAS/PBS. Reconciliation is an accounting proc that demonstrates and documents that the ledger balances of Florida PALM and LAS/PBS systems are in agreement and balanced. Florida PALM and LAS/PBS systems produce reports, that include summarized balances by budget entity, category, and fund level which are utilized to reconcile to the following balances: s Mandatory Reserve Page 4 of 17 03/06/2019

5 Releases Unbudgeted Reserve DFS and EOG/OPB utilize reports and supporting documentation throughout the collaborative reconciliation. DFS and EOG/OPB collaboratively review document summary, budgetary posting transactions, and appropriation reconciliation reports to ensure Florida PALM and LAS/PBS budget ledgers are balanced. Lastly, throughout the Enter and Journals proc area DFS and EOG/OPB issue memorandums that provide direction and guidance for the management of appropriations. Subproc Flow Details The table below describes steps in the busin subproc as reflected on the Flow diagrams. The table also reflects information associated with each step describing the intent of the specific proc. The Busin Flow Diagrams use horizontal swim lanes to depict where activities are performed by different parties or systems. Each swim lane is titled with a role, either agencybased or enterprise-based, and in some cases, are representative of an external party or system. The swim lanes may change from page to page within a single busin subproc as more or fewer roles are required to execute sections of the busin subproc. Optionally, the proc flow diagram may reflect vertical swim lanes to further designate information such as systems or time intervals Post s Swim Lanes Definition EOG/OPB: responsible for publishing appropriations including budget adjustments in LAS/PBS and functions performed by Systems Design and Development (SDD) DFS or: DFS role responsible to create, proc, and manage s, Release, and Reserve Journals DFS Approver: DFS role responsible to approve s, Release, and Reserve Journals 1 Develop/Publi sh s Files 2 Notify DFS of s Files Transfer Description of EOG/OPB develops and publishes data files for the GAA/Adjusted s, Supplementals, and Amendments for s, Releases, and Reserves Journals. EOG/OPB notifies DFS of appropriations files transfer. DFS and EOG/OPB work collaboratively and maintain communications throughout the post appropriations proc. Page 5 of 17 03/06/2019

6 3 Transfer s Files 4 Open New Year 5 Load s Files and Create Journals 6 Review Error(s) 7 Confirm ChartField Value is Configured 8 Enter Manual Journals Description of s files are electronically generated in LAS/PBS for Adjusted s, Supplementals, and Amendments at the beginning of each FY and at varying times throughout the FY for transmittal to A&A. s files include a data field titled Florida PALM File or PALM File indicator that notes whether the file is a batch or audit file. Typically, Adjusted s, and Supplementals s files are batch files and Amendments appropriations files are audit files. Prior to start of the new fiscal year, the DFS or opens a new budget year in Florida PALM. This accommodates receipt of the appropriations files for the next FY in advance of the new fiscal year. New budgetary ChartField values are also set up in Florida PALM before the new FY as made available by LAS/PBS. Interface data files for GAA/Adjusted s, Supplementals, and Amendments are loaded to create s, Releases, and Reserves in Florida PALM. The Import imports interfaced data files from LAS/PBS into Florida PALM. If there are no errors with the Execute Import proc, Journals are created. Once appropriations are succfully created, they are reviewed by the DFS or, who makes the appropriations available for posting to the Ledger. Approved Journals are submitted to the DFS or via workflow. Through the Import, if there are errors, the records with errors are not be loaded into Florida PALM and subsequent Journals are not be created. The DFS or uses the LAS/PBS s Status Report which provides detail transactions regarding any errors within the LAS/PBS data files transferred to Florida PALM. If budget journals are not created, the DFS or determines the reasons for failure. The primary reason is due to a new budgetary ChartField values for which appropriations have been published by LAS/PBS but have not been established in Florida PALM prior to the Import execution proc. The DFS or follows the Set Up and Maintain ChartField Values Busin to set up the appropriate ChartFields in Florida PALM. Once the ChartFields have been set up in Florida PALM, the appropriations records that failed the Import proc, are be created in Florida PALM via direct entry instead of re-importing from LAS/PBS via the Execute Import proc. The corrected appropriations are created in Florida PALM directly via the Manual Journals page online. This page can be used if there are lower volume of appropriations to be created directly in Florida PALM. Page 6 of 17 03/06/2019

7 9 Create via Spreadsheet Upload 10 Execute Import 11 Post Journals 12 Create Documentatio n File 13 Notify EOG/OPB & Agency of Succful Load 14 Receive Succful Description of The DFS or navigates to the Journals Page and creates the appropriations for the designated agency using applicable ChartField combinations. The DFS or inputs all details as needed from the LAS/PBS appropriations data to succfully save the entry online. The corrected appropriations can be created in Florida PALM directly via the Spreadsheet Upload utility tool that is a Microsoft Excel application. This method can be used if there are higher volume of appropriations to be created directly in Florida PALM. The procor works directly in the Microsoft Excel application to acc the Spreadsheet Upload tool and create the appropriations for the appropriate Agency using the appropriate ChartField combinations inputting all appropriate and adequate details as the appropriations files from LAS/PBS sufficient to succfully save online. journals created from the spreadsheet upload are routed to the DFS or via workflow. Once a spreadsheet upload file has been created, the Execute Import proc program imports appropriations data into the Header and Line tables in preparation for review and posting. Once appropriations (General s Act (GAA)/Adjusted s, Supplementals, and Amendments for s, Releases, and Reserves) are created and reviewed, they are posted to update the budget ledgers allotment journals are posted to update budget ledgers to ensure correct balances. journals are also posted as part of the Ledgers Reconciliation proc to ensure Florida PALM and LAS/PBS ledgers are in balance. Revenue estimates budget journals are posted to update the appropriate ledger. During the Close busin proc, budget journals are created for Carry Forward and Certified Forward reversions. Upon running the Close proc, reversion amounts are posted to the Ledger. Reports and queries are generated after budget journals have been posted to confirm the posting. The DFS or creates documentation file and verifies all statewide documents proced, which includes posted budget journals reports. Once appropriations have been succfully posted, agencies are notified of the succful budget load. The DFS or communicates to EOG/OPB and agencies via workflow. Once appropriations have been succfully posted, the EOG/OPB receives notification of succful budget load. Page 7 of 17 03/06/2019

8 Load Notification Description of Manage Agency Allotments Swim Lanes Definition Agency Approver: agency role responsible for the management and approval of agency allotments Agency or: agency role responsible for the procing of agency allotments Agency Program or: agency role responsible for the submission and monitoring of agency allotments 1 Review Current Year Agency s 2 Review Prior Year Agency Allotments/Ex penditures and Enable Oracle BI Tool 3 Create Manual Journals Description of Agencies have the option to implement budget allotments as a feature to assist budget management methods. For those agencies that choose to implement budget allotments, after the GAA/Adjusted s is posted and agencies are notified, Agency staff reviews current year appropriations to determine budget allotments to track transactions appropriately. Agency staff may review prior year agency allotments and expenditures to assist in determination of current year allotments. The Florida PALM Oracle BI Financial Analytics tool is available to develop budget allotment scenarios based upon each agency s current year appropriations. Examples of allotment scenarios may include the following: o o o Apply previous fiscal year s allotments to be current fiscal year s allotments and reconcile any differences to balance with appropriations. Apply previous fiscal year s expenditures to be current fiscal year s allotments and reconcile any differences to balance with appropriations. Create allotment budget journals via the spreadsheet upload proc. Following the creation of allotments, the Florida PALM Oracle BI Financial Analytics tool can be used to publish an annual operating budget. Once ChartField values have been created in Florida PALM to addr the reported errors, the Allotment Import proc is executed or procor manually enters budget allotments. The budget allotment journals are created in Florida PALM directly via the manual budget journals page online. This online page can be used for low number of budget allotment journals. The agency budget Page 8 of 17 03/06/2019

9 4 Create Journals via Spreadsheet Upload 5 Execute Agency Allotment Import 6 Review Error(s) 7 Confirm ChartField Value is Configured 8 Notify Agency Programs of Succful Allotments Upload 9 Request Allotment (New, Adjust, or Transfer) 10 Approve Description of procor navigates to the budget journals online page and creates the budget allotments for appropriate ChartField combinations inputting all appropriate and adequate details as the File from LAS/PBS sufficient to succfully save online. Agency allotment budget journals can be created in Florida PALM directly via the spreadsheet upload utility tool that is on Microsoft Excel application. This method is used if there is a higher volume of budget allotments to be created directly into Florida PALM. The agency or works directly in the Microsoft Excel application to acc the spreadsheet upload tool and create budget allotments including the appropriate ChartField combinations inclusive of appropriate details. Once the budget allotments are saved, the Execute Import proc program imports the budget allotments into the budget header and budget line tables, to the budget ledger in Florida PALM, in preparation for review and posting. Once the budget allotment journals are succfully created, Agency or reviews for posting to the ledger. Agency or submits budget journals to an Agency Approver for approval via workflow. The execution of the budget import proc could produce errors preventing the upload of budget allotment journals. If there are no errors, then the budget allotment journals can be reviewed to be posted. When there are errors, the agency budget procor reviews errors and works to resolve. The budget import proc may fail when a ChartField value has not been configured to create budget allotments of appropriations. The agency budget procor needs to confirm that any new ChartFields are succfully created before agency allotments can be created. The Agency Approver notifies agency programs after budget allotment journals have been succfully posted. The Agency Program office manages and monitors agency allotments. If a need for a budget allotment or allotment adjustment is needed, an Agency Program or initiates the request for an allotment or adjustment to verify that there is available budget. Following a valid budget check, an Agency Program Approver creates a request for a budget allotment. The Agency Program or requests budget allotment (new, adjustment and/or transfer) to the Agency Approver via workflow. An Agency Approver reviews and approves the request initiated by the Agency Program office. The Agency Approver Page 9 of 17 03/06/2019

10 Allotment (New, Adjust, or Transfer) 11 Receive/ Review Allotment Adjustments Description of approves budget allotment (new, adjustment and/or transfer) and submits to Agency or via workflow. Upon approval, the Agency Approver provides the allotment adjustments to an Agency or who receives and reviews the adjustments for understanding. Agency or creates budget journals in Florida PALM via spreadsheet upload or direct manual entry. Agency or receives approved allotments from Agency Approver for procing via workflow Ledger Reconciliation Swim Lanes Definition EOG/OPB: role responsible for publishing appropriations including budget adjustments in LAS/PBS and functions performed by SDD DFS or: role responsible to create, proc and manage s, Release, and Reserve Journals DFS Approver: role responsible to approve s, Release, and Reserve Journals 1 Publish s Ledger Reconciliation Daily File 2 Transmit Ledger Reconciliation Daily File 3 Load LAS/PBS s Reconciliation Daily File 4 Run and Distribute Ledgers Description of EOG/OPB publishes the Ledger Reconciliation Daily File. EOG/OPB transmits appropriation budget ledger reconciliation daily file, as a normal course of day-to-day operations. This file contains daily balances of appropriations as captured in LAS/PBS, which includes the fund, budget entity, category, appropriation, mandatory reserve, unbudgeted reserve and releases. DFS receives the appropriation budget ledger reconciliation daily file. The LAS/PBS appropriations reconciliation daily file loads into Florida PALM for systematic reconciliation of budget ledgers. The Ledgers Reconciliation proc runs in Florida PALM to compare the legislative budgetary codes and appropriation balances in LAS/PBS to the Florida PALM budget ledgers are balanced. The appropriation budget ledger reconciliation reports are configured to systemically reconcile the Florida PALM and Page 10 of 17 03/06/2019

11 Reconciliation Reports Description of LAS/PBS budget ledger balances. The proc generates reconciliation reports for use and electronically distributed to DFS and EOG/OPB in preparation of analysis. If the ledgers are balanced, no further action or analysis is required, and the proc is complete. However, if budget ledgers are out of balance, DFS and EOG/OPB researches the applicable budget ledgers to determine issues and determines what is needed to balance the budget ledgers. 5 Research and Identify Any Reconciling Items with EOG/OPB 6 Record Correcting Journals 7 Review Journals and Run Reconciliation 8 Record Correcting LAS/PBS Transactions 9 Review Transaction and Request Reconciliation DFS receives request from EOG/OPB to run Ledgers Reconciliation proc in Florida PALM to compare the appropriation balances in LAS/PBS to the Florida PALM budget ledgers balances. If budget ledgers are not in balance, the appropriation budget ledger reconciliation reports list Florida PALM and LAS/PBS budgetary codes and balances which are unmatched. DFS and EOG/OPB maintains constant communication to collaboratively take appropriate actions to resolve any issues. ary posting budget journals include budget amendments, batch files, and transactions that require a posting to Florida PALM. If the budget ledger errors are attributable to Florida PALM, DFS manually records appropriate budget journals in the system to resolve unbalanced budget ledgers. The specific budget journals vary as they are dependent on the resolutions identified collaboratively between DFS and EOG/OPB. DFS generates appropriation reconciliation reports after Florida PALM budget journals have been proced. DFS reviews budget journals created and initiates the Ledgers Reconciliation proc again via workflow to ensure budget ledgers are balanced. The proc generates reconciliation reports and are electronically distributed to DFS and EOG/OPB in preparation of analysis. If the budget ledger errors are attributable to LAS/PBS, EOG/OPB records appropriate transactions to resolve unbalanced budget ledgers. The specific transactions vary as they are dependent on the resolutions identified collaboratively between EOG/OPB and DFS. EOG/OPB reviews budget transactions created and requests DFS to run the Ledgers Reconciliation proc again to ensure budget ledgers are balanced. The proc generates reconciliation reports and are electronically distributed to EOG/OPB and DFS in preparation of analysis. EOG/OPB requests DFS to run the Ledgers Reconciliation proc in Florida Page 11 of 17 03/06/2019

12 Description of PALM via workflow to compare the appropriation balances in LAS/PBS to the Florida PALM budget ledgers balances Estimated Revenue Swim Lanes Definition Agency Approver: agency role responsible for the management and approval of revenue estimates Agency or: agency role responsible for the procing revenue estimates 1 Review Prior Year Receipts and Revenue Collected 2 Extract Revenue Data from Agency Busin Systems 3 Create Journals via Spreadsheet Upload 4 Execute Revenue Estimate Import 5 Confirm ChartField Value is Configured Description of Agencies reviews prior year receipts and revenue collected in preparation of recording estimated revenue. Agency staff reviews prior FY agency receipts and revenue collected to assist in determination of current year revenue estimates. The Florida PALM Oracle BI Financial Analytics tool is available to analyze past receipts and revenue collect to assist in developing revenue estimates for current fiscal year. Throughout the fiscal year, agencies can update revenue estimates as appropriate prior to closing fiscal year. Agencies are able to extract revenue data from agency busin systems directly into Florida PALM. Agency revenue estimates budget journals are created in Florida PALM directly via the spreadsheet upload utility tool that is on Microsoft Excel application. This method can be used if there is a higher volume of revenue estimates budget journals to be created directly into Florida PALM. The agency or works directly in the Microsoft Excel application to acc the spreadsheet upload tool and create budget allotments including the appropriate ChartField combinations inclusive of appropriate details. Once the revenue estimates budget journals are saved, the Execute Import proc program imports the revenue estimates budget journals into the budget header and budget line tables, to the budget ledger in Florida PALM, in preparation for review and posting. The execution of the budget import proc could produce errors preventing the upload of revenue estimates budget journals. If there are no errors, then the revenue estimates budget journals can be reviewed to be posted. When there are errors, the agency budget Page 12 of 17 03/06/2019

13 6 Create Manual Revenue Estimate Journals 7 Review Revenue Estimate Journals 8 Notify Agency Programs of Succful Revenue Estimates Upload Description of procor reviews errors and works to resolve. The budget import proc may fail when a ChartField value has not been configured to create revenue estimates of appropriations. The agency budget procor needs to confirm that any new ChartFields are succfully created before revenue estimates can be created. Once ChartField values have been created in Florida PALM to addr the reported errors, the revenue estimates import proc can be executed or manually enter revenue estimates. The revenue estimates budget journals can be created in Florida PALM directly via the manual budget journals page online. This online page can be used for low number of revenue estimates journals. The agency budget procor navigates to the budget journals online page and creates the revenue estimates for appropriate ChartField combinations inputting all appropriate and adequate details as the File from LAS/PBS sufficient to succfully save online. Once the revenue estimates journals are succfully created, Agency or reviews for posting to the ledger. Agency or submits revenue estimates budget journals to Agency Approver for approval via workflow. The Agency Approver notifies agency programs after revenue estimates budget journals have been succfully posted. Page 13 of 17 03/06/2019

14 Ledger Impacts Ledger Ledger - Ledger Impact Impact LI1 Ledger Expenditure Entry* Ledger Expenditure Transfer* Ledger Revenue Estimate Ledger Impact Description Increases Increases Spending Authority Decreases Decreases Spending Authority Increases Revenue Increases Total Revenue Estimate Balance *applies to s, Releases, Reserves, and Allotments Reports Report Number R1 R2 R3 R4 Report Description LAS/PBS s Balances Load Report provides a reconciliation of the total number of records and balances from the LAS/PBS data files transferred to Florida PALM. LAS/PBS s Status Report provides detail transactions regarding any errors within the LAS/PBS data files (any budgetary codes, multiple fund match and/or no fund match found, including associated EOG codes) transferred to Florida PALM. Posted Journals Report provides detail transactions regarding any budget journals posted (appropriations, allotments, Carry Forward, Certified Forward, estimated revenue, etc.) and available by designated journal type, time periods and ChartField combinations. Schedule of Allotment Balances Report provides an accrual basis budget report within an Report Frequency Audience DFS DFS DFS, Agency DFS, Agency Page 14 of 17 03/06/2019

15 Report Report Description Number expenditure category and account (object) code for recorded allotments, encumbrances, expenditures, and remaining balances. The report is grouped by Fund and/or Entity and available at designated time periods by ChartField combinations. R5 Allotments Status Report provides detail transactions regarding any errors for allotments to ensure a balanced Schedule of Allotment Balances Report and available at ChartField combinations. R6 s Ledger Balances provides detail budget ledger balances for Florida PALM and LAS/PBS by Entity, Fund, Program and Category for each state agency. The report includes the following key data elements: s, Unbudgeted Reserve, Approved, Releases, and Disbursements and is systematically delivered to DFS and EOG/OPB daily. R7 s Ledger Balances Reconciliation Report this report is configured to systemically reconcile the Florida PALM and LAS/PBS budget ledger balances. The report includes the fund level, budget entity, category, fund, appropriation, mandatory reserve, unbudgeted reserve and releases and is systematically delivered to DFS and EOG/OPB daily. R8 Receipts and Revenue Collected Report provides receipts and revenue grouped by Fund and/or Entity and available at Report Frequency Audience DFS, Agency DFS, EOG/OPB DFS, EOG/OPB DFS, Agency Page 15 of 17 03/06/2019

16 Report Number R9 R10 Report Description designated time periods by ChartField combinations. Florida PALM Oracle BI Financial Analytics Tool provides ability to develop budget allotment scenarios based upon each agency s current year appropriations. Florida PALM Oracle BI Financial Analytics Tool provides ability to analyze past receipts and revenue collect to assist in developing revenue estimates for current fiscal year. Report Frequency Audience Agency Agency Terminology Allotments planned expenditures of state appropriations recorded by agencies in the State s financial management system. s the legal authorization to make expenditures for specific purposes within the timeframes and amounts authorized by law. a proposed plan of revenue and expenditures for a given period. Amendment legal means by which an adopted budget can be modified. Entity a unit or function which reflects the organization to which funds are specifically appropriated in the GAA. A budget entity can be a department, division, program or service. Category a dual purpose code that either sub-defines appropriations or defines a revenue source. Control the proc of ensuring amounts do not exceed authorized budget limits. Encumbrance an amount of budget committed for the payment of goods and services ordered but not yet received. EOG Codes budgetary codes created and maintained within LAS/PBS. Fiscal Year any consecutive twelve-month period designated as the official budget year of the financial reporting entity. The FY for the State of Florida begins on July 1 and ends the following June 30. Fund Identifier used to differentiate between several funds of the same state fund type. The first three digits are established by EOG/OPB and the last three digits are added to further Page 16 of 17 03/06/2019

17 breakdown the fund for cash and/or budget controls. One F as established by EOG/OPB could be linked to multiple Fs in FLAIR. General s Act (GAA)/Adjusted s includes line items and back of the bill appropriations, vetoes, supplementals, failed contingents, nonoperating, releases (1st quarter), reorganizations, transfers, debt service, and reserves. Legislative System/Planning and ing Subsystem (LAS/PBS) applications that manage the appropriations preparation, approval, and execution proc for the State. It consists of the Legislative System managed by the Legislature and the FFMIS subsystem - Planning and ing Subsystem managed by the Executive Office of the Governor. Monitor the proc of reviewing and tracking actual results to planned activities. Nonoperating means nonoperating disbursement authority for purchase of investments, refunds, payments to the United States Treasury, transfers of funds specifically required by law, distributions of assets held by the state in a trustee capacity as an agent of fiduciary, special expenses, and other nonoperating budget categories, as determined necary by the Executive Office of the Governor and the chairs of the Senate and the House of Representatives appropriations committees, not otherwise appropriated in the General s Act. Releases the method used for controlling the availability for use of an appropriation in which the amount of budget is identified (usually released quarterly in the case of general revenue and annually for trust funds and certain categories). Reserves a budgeted amount segregated from available appropriations and held until certain conditions set by the Legislature are met by an agency at which time they are released to the agency for their use. Supplemental s appropriations enacted by the legislature independent of the GAA. This can include further clarification and intent from the Legislature and may also include appropriations authorized by special proclamations, acts or other legislation not appearing in the GAA. Busin Flow Diagrams Please see 20.1 Enter and Journals located in the D54 Standardized Busin es > Working > Workstream A folder. Page 17 of 17 03/06/2019