Overview of FLAIR. State of Florida Department of Financial Services 2012

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1 Overview of FLAIR State of Florida Department of Financial Services 2012

2 Topics Define FLAIR History of FLAIR Statutory Requirements Features of FLAIR FLAIR Components FLAIR Account Code FLAIR Interfaces Acronyms/Definitions Links

3 FLAIR is FLorida Accounting Information Resource FLAIR is the statewide accounting application for all State agencies Executive Judicial Legislative Branches State of Florida Department of Financial Services 2012

4 I don t know Do you know? History of FLAIR What do You think? I have no clue State of Florida Department of Financial Services 2012

5 1970 s The Legislature determined there was minimal use of the first accounting system. Each agency had different accounting codes and procedures. As a result, the STATE UNIFORM ACCOUNTING ACT was passed. All state agencies were directed to use a standard set of accounting codes. In addition, the State Automated Management Accounting Subsystem (SAMAS) was created. State of Florida Department of Financial Services 2012

6 1980 s The Legislature created the Florida Fiscal Accounting Management Information System (FFAMIS). This system required that Statewide Financial Statements be prepared. The goals of FFAMIS were to meet agency needs and to comply with GAAFR (Governmental Accounting, Auditing, and Financial Reporting) later superseded by GASB (Governmental Accounting Standards Board) for the preparation of financial statements. Agencies were required to implement SAMAS. Agency State of Florida Department of Financial Services 2012

7 1990 s SAMAS FLAIR The Legislature changed the name from FFAMIS to FFMIS (Florida Financial Management Information System) and amended the subsystems that were a part of the overall system. The components of FFMIS include MyFloridaMarketPlace (MFMP), People First, Legislative Appropriation System/Planning and Budgeting Subsystem (LAS/PBS), Cash Management System (CMS) and FLAIR. They also renamed SAMAS to FLAIR (Florida Accounting Information Resource).

8 Current Statutes for FLAIR I don t know Do you know? State of Florida Department of Financial Services 2012

9 Florida Statutes: Defines Department of Financial Services as the functional owner of FLAIR. The primary functions of FLAIR include: Accounting and reporting so as to provide timely data for producing financial statements for the state in accordance with Generally Accepted Accounting Principles (GAAP). Auditing and settling claims against the state. State of Florida Department of Financial Services 2012

10 Features of FLAIR What do You think? I have no clue

11 Basic Features of FLAIR General Ledger System Automated System Records activity in accounts Operator provides limited information and system provides the rest Double Entry System Limited Access System DEBIT CREDIT Both debit and credit entries Cash and Budget controls

12 I don t know Do you know? FLAIR Main Components? What do You think? I have no clue

13 FLAIR Components Departmental Accounting Component (D.A.C.) Production Data Base DACA, HACA Informational Data Base DACN, HACN Central Accounting Component (C.A.C) Houses the Chief Financial Officer s records Chief Financial Officer Information Warehouse Payroll Component Processes payroll for State Employees State of Florida Department of Financial Services 2012

14 FLAIR has a standard set of codes that agencies use to input transactions.

15 FLAIR Account Code The FLAIR Account Code ensures each agency has a standard set of codes and is used to determine how an agency will expend/receive funds as directed by the Legislature.

16 29-Digit FLAIR Account Code L1 (0LO) GF SF FID BE IBI CAT YR 2-digit code Identifies The agency 2-digit code GAAFR Fund Type 1-digit code State Fund Type 6-digit code Fund Identifier 8-digit code Budget Entity 2-digit code Internal Budget Indicator 6-digit code Category 2-digit code Year Indicator State of Florida Department of Financial Services 2012

17 FLAIR Interfaces

18 FLAIR and Interfaced Systems 2002-Present Click Here Personnel Information People First (DMS) Central FLAIR DFS Cash Management Treasury (DFS) Clk Here Planning and Budgeting LAS/PBS (EOG) Agency Systems State Purchasing MFMP (DMS)

19 Interfaced Systems People First Exchanges information with FLAIR to process employee payroll. Cash Management (Treasury) Exchanges information with FLAIR on cash spent and deposited daily by agencies. LAS/PBS (EOG) Records budget approvals, releases and adjustments in FLAIR. MyFloridaMarketPlace (DMS) Registers and updates vendors, purchases goods and services, and processes transactions for payment by FLAIR. Agency Systems Sends information to FLAIR including adds, updates, and payments.

20 Other FLAIR Subsystems

21 Purchasing Card The State of Florida s Purchasing Card program is an economical method for managing purchases using a state issued credit card and reimbursing the state s financial institution for those payments. Benefits of The Purchasing Card (PCard): Provides prompt vendor payment Reduces paperwork Saves the State of Florida money Minimizes out of pocket expenses for travelers State of Florida Department of Financial Services 2012

22 Managed Reporting Environment (MRE) 2001-Present Software used to create FLAIR Information Warehouse queries/ ad-hoc reports FLAIR Users create custom reports via a web application (WEB FOCUS) Retrieves Information Warehouse (IW) data in several printable formats ( i.e. excel, pdf) Accessed from the CFO s website Users must be issued a license

23 Additional FLAIR Information

24 FLAIR Facts FLAIR is managed by the Department of Financial Services More than 9,000 state employees in more than 35 agencies use FLAIR More than 700 concurrent users (multiple access) in the system daily More than $37 billion in warrant payments processed per year More than $44 billion in EFT payments processed per year State of Florida Department of Financial Services 2012

25 Acronyms CAC Central Accounting Component (FLAIR) CAFR Comprehensive Annual Financial Report CFO Chief Financial Officer CMS Cash Management System (Treasury Deposits) DAC Departmental Accounting Component (FLAIR) DMS Department of Management Services EOG Executive Office of the Governor EFT Electronic Funds Transfer

26 Acronyms FFMIS Florida Financial Management Information System FLAIR Florida Accounting Information Resource GAAFR Governmental Accounting, Auditing and Financial Reporting GASB Governmental Accounting Standards Board IW Information Warehouse LAS/PBS Legislative Appropriation System/ Planning, Budgeting System MFMP MyFloridaMarketPlace SAMAS State Automated Management Accounting Subsystem

27 Definitions Budget Entity BE (8N) The lowest level to which appropriations are made. Typically represents an organization or agency program. Departmental General ledger accounting system used by agencies. Category CAT (6N) A multi-purpose code that can either sub-define appropriations made to the Budget Entity or define a revenue source. Central Used by the Department of Financial Services (DFS) to process and maintain its records (checkbook for the state). FLAIR (Florida Accounting Information Resource) The statewide accounting application for all state agencies Executive, Judicial, and Legislative Branches. Fund Identifier FID (6N) Uniquely identifies the State s funds with a state fund type. The first three digits are established by the EOG through the Appropriations Act and the last three identify a specific fund.

28 Definitions Governmental Accounting, Auditing, and Financial Reporting GAAFR - GF (2N) Indicates a funds classification with a two numeric field in FLAIR. Fund classifications are used in the principles of accounts and is a requirement of GASB to facilitate the preparation of financial statements and compliance with Florida Statutes. Governmental Accounting Standards Board (GASB) The accounting/reporting standard setting body for state and local governments. Internal Budget Indicator IBI (2N) - Further breakdown of the appropriations and/or cash; normally defaults to 00. State Fund SF (1N) - Required by , F.S. to provide the financial operations of the State of Florida. There are 6 state fund types. Year YR (2N) Identifies the year an appropriation originated; defaults to 00 for current year. Fixed Capital Outlay (FCO) includes the year it is approved by the Legislature and established by the Governor s office in Appropriations.

29 FLAIR Manuals FLAIR Procedures Manual FLAIR Property Manual FLAIR Purchasing Card Manuals FLAIR Contract and Grants Manual FLAIR Managed Reporting Manual FLAIR Report Distribution User Manual State of Florida Department of Financial Services 2012

30 Additional Links Florida Checkbook Payment History, Information Warehouse Reports FLAIR Education State of Florida Department of Financial Services 2012