Appropriations Budget Structure

Design

Appropriations received from the Legislature authorize the spending of public money. Agencies are not allowed to exceed appropriations with exceptions only made for unique circumstances, as directed by specific executive order of the Governor. The General Appropriations Act (GAA)/Adjusted Appropriations (vetoes, supplementals, failed contingents, and current FY budget amendments) authorizes appropriations that are developed and published in the LAS/PBS. A joint-member committee conference prepares the final appropriations which are included in the GAA, passed by Legislature, and signed into law by the Governor, resulting in the final GAA/Adjusted Appropriations. This information is then transferred from LAS/PBS to Florida PALM to post appropriations for use by agencies.

The following design considerations are applied to the Appropriations budget structure:

• The Control Option for the Appropriations Budget Structure is set to “Control”, preventing agencies from exceeding appropriations for expenditures and encumbrances.
• The Account Type is “Expenditure” and all expenditure transactions check against the Appropriations Budget Structure.
• The Budget Calendar is set to “Annual” to configure a Budget Year mirroring the State of Florida Fiscal Year.
• The Appropriations Budget Structure is configured as a parent to the Releases, Reserves, and Allotments Budget Structures.

Budget Structure Parent-Child Relationship 

Maintenance

The Florida PALM Appropriations Budget Structure is maintained by DFS, in accordance with the above appropriations process, and applies to all agencies.

Version History