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. A joint-member committee conference prepares the final appropriations which are included in the GAA, passed by the Legislature, and signed into law by the Governor, resulting in the final GAA/Adjusted Appropriations. LAS/PBS will transmit the budget load appropriations data files to Florida PALM at the beginning of each budgeting cycle, which mirrors the State of Florida’s fiscal year. On a continual basis throughout the fiscal year, LAS/PBS will send budget adjustments appropriation data files to Florida PALM.  The Budget Load and Budget Adjustments are as follows:

Budget Load - establishes and releases the fiscal year original approved General Appropriations Act (GAA) Appropriations, Supplementals, Contingents, Reorganizations, Nonoperating, Administered Funds Distributions (Casualty Insurance, Pay Package, Health Insurance, Retirement Adjustments, Data Processing Realignment, etc.), Back of the Bill/Revert and Reappropriations, Lump Sum realignments, Reserves, and Vetoes on the LAS/PBS appropriations ledger and Florida PALM. The transmission for Back of the Bill and Lump Sum is contingent upon the legislative proviso language (either upon becoming law, or a designated timeframe), that determines when EOG/OPB will process these appropriations data files.

Budget Adjustments - are amendments to the GAA that include transfers, increases, decreases, reversions, etc. to the appropriations and releases.

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

Budget Structure Parent-Child Relationship 

As shown in the figure, the Appropriations Budget Structure is configured as a parent to the Releases, Reserves, and Allotments Budget Structures.

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