Agencies are responsible for the recording of tangible personal property in the State’s financial systems and for the periodic review of property for inventory purposes. Agencies must also follow capitalization policies for property recorded in the State’s financial systems. Agencies may access the following links for reporting related references:
Agencies seeking approval from the Chief Financial Officer to write-off missing, lost, or stolen property for financial reporting purposes may access the following link for property write-off requests template:
State agencies are responsible for executing contractual services contracts, grant agreements and purchase orders that meet the established guidelines in Sections 215.971, 287.058, and 287.056, Florida Statutes. The Bureau of Auditing will perform a review of the documents’ scope of work, deliverables and compliance requirements. The audit results are provided to the agency to address any deficiencies noted during the review.
State agency contract and grant managers are responsible for certifying that services were satisfactorily received, and payment is due. Each contract and grant manager that is responsible for contracts or grants in excess of the Category Two threshold amount, as defined in Section 287.017, F.S., must attend training conducted by the Chief Financial Officer for accountability in contracts and grant management, as required by Sections 287.057(15)(b), 215.971 (2)(a)1., Florida Statutes.
Each contract and grant manager that is responsible for contracts, or grants in excess of $100,000 annually must, in addition to the accountability in contracts and grant management training become a certified contract manager, as required by Sections 287.057(15)(c) and 215.971 2., Florida Statutes.
For policies and other guidance on contractual service and grant agreements, see below:
The objective of the Data Management Project is to standardize and remove stale FLAIR data to provide valid and accurate information in the State’s Accounting system, therefore improving financial reporting and available data to the public. Completion of this project will enable system users and stakeholders to utilize uniform and clearly defined accounting information on a statewide basis. By managing agency data now, we can prepare for the future as the State transitions to a new accounting system, Florida PALM.
The Florida Association of State Agency Administrative Services Directors (FASAASD) is comprised of representatives from each state agency, whose common responsibilities include Human Resource (Personnel), Purchasing/Procurement, and Finance and Accounting. Each month, FASAASD members meet to discuss topics that effect all state agencies and to share best practices.
The Chief Financial Officer (CFO) prepares the state’s Annual Comprehensive Financial Report (ACFR) pursuant to Section 216.102, Florida Statutes, and in accordance with generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board. Statutes direct agencies to work with the CFO in completing the ACFR. Agencies may access the following links for financial reporting related references and required documents for submission.
To ensure state agencies are afforded the best interest rates and financing terms, the Chief Financial Officer (CFO) has established a master equipment financing agreement for consolidated financing of deferred payment, installment sale, or lease purchases with a financial institution, pursuant to Section 287.064, Florida Statutes. Agencies interested in participating in the Consolidated Equipment Financing Program (CEFP) may access the following links for the master equipment financing agreement and the CEFP application.
Guaranteed Energy, Water & Wastewater Performance Savings Contracts
Section 489.145, Florida Statutes, provides guidelines related to investing in energy, water, wastewater efficiency, and conservation measures in agency facilities to reduce the amount of energy and water consumed and wastewater produced and produce immediate and long-term savings. State agencies are required to obtain approval from the Chief Financial Officer prior to entering into a guaranteed energy, water, and wastewater performance savings contract. Agencies may access the following link for submission requirements.
Section 287.063, Florida Statutes, requires state agencies to obtain approval from the Chief Financial Officer prior to entering into a commodity contract that requires deferred payments and the payment of interest, including the lease of equipment. Agencies may access the following link for the submission requirements.
Welcome to the Florida Accountability Contract Tracking System (FACTS), an online tool developed to make the government contracting process in Florida more transparent through the creation of a centralized, statewide contract reporting system. Through FACTS, the ability to track state contracts by government agencies and the public will foster greater accountability and transparency in government spending.
The 2010 Florida Legislature took steps to provide Floridians with greater visibility into how their government is doing business by passing the "Transparency Florida Act". As part of this initiative, the Department has created the FACTS. The system was rolled out to State Agencies for recording their active contracts on March 1, 2012. The system was completed on July 2, 2014 and contains images, financial information, and audit findings of all grant and contract documents, with a user-friendly query tool to provide users and the public with access to the information.
The Florida Accounting Information Resource (FLAIR) is a double entry, computer-based, general ledger accounting system, which is utilized to perform the State's accounting and financial management functions.
The Florida Single Audit (FSAA) was established in 1998 to promote audit economies and efficiencies related to state financial assistance provided to non-state entities.
State agencies are required to evaluate the applicability of the FSAA to a state program for inclusion in the Catalog of State Financial Assistance (CSFA). Upon conclusion of each fiscal year, each state agency must review their State Projects in the
CSFA and notify DFS of any additions, deletions or revisions necessary. Once a state program has been determined, the state agency is required to evaluate the applicability of the FSAA to non-state entities.
The following procedures establish the state audit and accountability requirements for state financial assistance provided to non-state entities:
The Purchasing Card (P-Card) program is a collaborative effort among state agencies to streamline the purchasing process for small dollar transactions. Based on a set of statewide guidelines, each agency tailors the program to meet its needs. In addition, each agency has the responsibility to ensure proper accountability measures and controls are in place for its P-Card program.
To assist the Chief Financial Officer in preparing the State’s Schedule of Expenditures of Federal Awards, state agencies are required to submit their federal expenditure information using form DFS-A1-1830
The FLAIR Statewide Vendor File (SWVF) is the State’s central repository of vendor information. Agencies use this file for payment transactions and reports. The Department of Financial Services (DFS) uses the information in SWVF for transparency websites and tax reporting to the Internal Revenue Service. DFS grants SWVF access to state agencies. For additional information regarding SWVF, see below:
DFS-A1-2089 - Statewide Vendor File Access Request Form
DFS-A1-2090 - Statewide Vendor File Update Request Form
Statewide Vendor File Add Review Scorecard
The Bureau of Vendor Relations monitors all Statewide Vendor file (SWVF) records added by agency employees to confirm compliance with SWVF policies and procedures. The SWVF Add Review Scorecard summarizes the results of the review.