Enterprise Record Inter/IntraUnit Transactions (110.3.2)

1

Identify Need for IU Transaction

The Inter/IntraUnit Module allows DFS and agencies to perform inter-agency transactions. DFS has the ability perform IU transaction on behalf of agencies and therefore can create any type of IU transaction.

If an IU transaction is determined to be needed, DFS may record either via the Inbound Inter/IntraUnit Interface, the Inbound Inter/IntraUnit Spreadsheet Upload, or via online.

2

Inbound Inter/IntraUnit Interface
(IUI002)

DFS may record IU transactions via IUI002 Inbound Inter/IntraUnit Interface. This standard flat file interface is established with agency business systems and Florida PALM to obtain Inter/IntraUnit (IU) transactions.

All IU transactions interfaced into Florida PALM bypass approval and are marked approved systematically through interface processing. The transaction may require DFS BFR and DFS Auditing approval through workflow regardless of method of entry.

The ‘External Reference’ field may be used to capture an agency assigned identifier.

DFS may interface attachments to the IU transactions via SDI009 Inbound Attachments Interface or upload directly online.

3

Inbound Inter/IntraUnit Spreadsheet Upload
(IUI001)

DFS may record IU transactions via IUI001 Inbound Inter/IntraUnit Spreadsheet Upload. A Spreadsheet Upload is a process to transfer data within a Microsoft Excel spreadsheet systematically into Florida PALM to create transactions.

A user who is assigned both the Agency IU Spreadsheet Upload Processor and the DFS IU Processor role can create an IU transaction via Spreadsheet Upload.

The IU transaction may pay against an IU Encumbrance or an IU Accrual. This will lower the remaining balance of the IU Encumbrance/Accrual.

A single-line SpeedKey may be used in the Spreadsheet Upload to populate the distribution lines with ChartField values. Agencies will have the opportunity to define their own SpeedKeys.

The ‘External Reference’ field may be used to capture an agency assigned identifier.

All IU transactions recorded via Spreadsheet Upload bypass approval workflow and are marked approved systematically through interface processing. The transaction may require DFS BFR and DFS Auditing approval through workflow regardless of method of entry.

DFS may interface attachments to IU transactions via SDI009 Inbound Attachments Interface or upload directly online.

4

Perform Interface Error Checking

Interface validations are performed on each interface and Spreadsheet Upload before the data is allowed to load to the Inter/IntraUnit tables.

If the file is rejected, all transactions in the file are rejected and the file must be resubmitted once issues are resolved. Rejected files are managed through the 120.1 Interface Error Handling Process.

If the file is not rejected, edit validations are performed on each transaction before the data is allowed to load for processing in the Inter/IntraUnit module.

Edit Validations include but are not limited to:

• ChartField Validation
• Amount Validation
• Open Period Validation

Additional Interface exceptions may occur when the data is validated against specific interface edits. Examples include duplicate data in the file, incorrect data, and missing required fields.

Transactions with exceptions are rejected and DFS would need to resend the transactions in a future interface if an exception occurred. Rejected transactions are managed through the 120.1 Interface Error Handling Process.

5

Load Inbound IU Transaction Data

Florida PALM loads the IU transaction data and systematically generates the IU transactions.

DFS may utilize the IUR005 Inter/IntraUnit Transaction Detail Report to view the IU transactions loaded into Florida PALM.

6

Create/Update IU Transaction

The DFS IU Processor may record an IU transaction online.

The IU transaction may pay against an IU Encumbrance or an IU Accrual. This will lower the remaining balance of the IU Encumbrance/Accrual.

A single-line SpeedKey may be used to populate the distribution lines with ChartField values when entering an online IU transaction. Agencies will have the opportunity to define their own SpeedKeys.

DFS may interface attachments to the IU transactions via SDI009 Inbound Attachments Interface or upload directly online.

Reports available to view established or updated IU transactions include the following:

• IUR005 Inter/IntraUnit Transaction Detail Report
• IUR007 Pending Submission IU Transactions

7

Run Edit Check

IU transactions will be systematically Edit Checked upon saving or submitting the transaction. The Edit Check process will validate that ChartField values are active, validate Combination Edit rules applicable to the transaction, amount validation, open period validation, etc.

8

Resolve Edit Errors

If edit errors are identified, the transaction will not process. The user will receive a message upon saving or submitting if the IU transaction fails edit rules.

Edit errors that occur when an IU transaction is entered online must be resolved prior to the transaction proceeding. The system will not allow the IU transaction to proceed until all the required fields are provided with valid active values.

The DFS IU Processor should confirm the validity of the ChartField values and the ChartField String used on the transaction and make necessary updates. The processor should confirm the date of transaction falls within an open budget or accounting period.

If errors persist after making updates, and a SpeedKey is being used, the processor should consult with the Agency COA Maintainer to determine if the SpeedKey was established accurately.

Alternatively, the processor may determine to delete the transaction.

If the edit error is not resolved within a specified number of days, the transaction will be auto deleted.

Reports available to view IU transactions edit errors include:

• IUR011 IU Edit Errors (WorkCenter)
• IUR005 Inter/IntraUnit Transaction Detail Report

9

Initiate Inter/IntraUnit Workflow (IUW001)

Workflow is initiated to send the IU transaction to the DFS IU Approver.

10

Review IU Transaction

The DFS IU Approver will receive a notification via Worklist in the IU WorkCenter displaying the transaction is ready to be approved. Alternatively, the approver may access IUR009 IU Pending Approval report in the IU WorkCenter.

The approver reviews both sides of the IU transaction and any attached documentation to ensure the transaction is accurate and valid. Based on the documentation, the approver has three options:

• Approve the transaction
• Deny the transaction and recommend updates
• Deny the transaction and recommend deletion

11

Deny IU Transaction

If the DFS IU Approver determines the IU transaction requires updates or recommends deletion, the approver denies the IU transaction and enters a comment for the denial reason.

12

Route to DFS IU Processor

The IU transaction status is set to ‘Denied’ and is routed back to the DFS IU Processor. The processor will receive an email notification of the denied transaction.

Refer to Appendix A for a complete list of statuses and descriptions.

13

Review Denied IU Transaction

An IU transaction may be denied by an approver. The DFS IU Processor is notified of the denial via email. The processor reviews the IU transaction and makes updates to their side of the transaction if necessary.

The processor may use the IUR010 Denied IU Transactions (WorkCenter) report to view denied IU transactions.

14

Delete IU Transaction

The DFS IU Processor may delete an IU transaction if deemed necessary. Deleted IU transactions do not impact balances and are not able to be altered after deletion.

An IU transaction cannot be deleted if it has successfully passed budget/cash check.

IU transactions in a ‘Deleted’ status may be viewed in the IUR005 Inter/IntraUnit Transaction Detail Report.

15

Approve IU Transaction

IU transactions that pass review are approved by the DFS IU Approver.

16

Initiate Inter/IntraUnit Workflow (IUW001)

Once approved by the DFS IU Approver, the Inter/IntraUnit Workflow is initiated to determine if the IU transaction requires BFR approval based on criteria.

If the transaction does not require BFR approval, the Inter/IntraUnit workflow is initiated again to determine if the IU transaction requires auditing approval based on criteria.

17

Review IU Transaction

The DFS IU BFR Approver will receive a notification via Worklist in the IU WorkCenter displaying the transaction is ready to be reviewed for approval. Alternatively, the approver may access IUR009 IU Pending Approval report in the IU WorkCenter.

The approver reviews the IU transaction and any attached documentation to ensure the transaction is accurate and valid. Based on the documentation, the approver has three options:

• Approve the transaction
• Deny the transaction and recommend updates
• Deny the transaction and recommend deletion

18

Deny IU Transaction

If the DFS IU BFR Approver determines the IU transaction requires updates or recommends deletion, the approver denies the IU transaction and enters a comment for the denial reason.

19

Route to DFS IU Processor

The IU transaction status is updated to ‘Denied’ and is routed back to the DFS IU Processor. The processor will receive an email notification of the denied transaction.

Refer to Appendix A for a complete list of statuses and descriptions.

20

Approve IU Transaction

IU transactions that pass review are approved by the DFS IU BFR Approver.

21

Initiate Inter/IntraUnit Workflow (IUW001)

The Inter/IntraUnit Workflow is initiated to determine if the IU transaction requires Auditing approval based on criteria.

If the transaction does not require Auditing approval, the transaction lifecycle proceeds to run budget and cash check.

22

Review IU Transaction

The DFS IU Auditing Approver will receive a notification via Worklist in the IU WorkCenter displaying the transaction is ready to be reviewed for approval. Alternatively, the approver may access IUR009 IU Pending Approval report in the IU WorkCenter.

The approver reviews the IU transaction and any attached documentation to ensure the transaction is accurate and valid. Based on the documentation, the approver has three options:

• Approve the transaction
• Deny the transaction and recommend updates
• Deny the transaction and recommend deletion

23

Deny IU Transaction

If the DFS IU Auditing Approver determines the IU transaction requires updates or recommends deletion, the approver denies the IU transaction and enters a comment for the denial reason.

24

Route to IU Processors

The IU transaction status is updated to ‘Denied’ and is routed back to the DFS IU Processor. The processor will receive an email notification of the denied transaction.

Refer to Appendix A for a complete list of statuses and descriptions.

25

Approve IU Transaction

IU transactions that pass review are approved by the DFS IU Auditing Approver.

26

Run Budget/Cash Check

Upon final approval, the IU transaction continues processing through the systematic Budget Check and Cash Check process. The budget check process will run at the designated interval. The budget/cash check checks all budget and cash ledgers to ensure there is a sufficient balance available.

The DFS IU Processor monitors pending IU transactions to ensure resolution of budget and cash check errors.

If the error requires a budget resolution, the transaction is subject to the 20.2.1 Manage Budget Checking business subprocess. If the budget error is not resolved within a specified number of days, the IU transaction will be auto deleted.

If the transaction exceeds the spendable cash balance, the transaction will fail cash checking. Transactions that fail cash checking are subject to 20.2.2 Manage Cash Checking business subprocess.

If the error requires an accounting resolution, the DFS IU Processor may edit the transaction as needed.

DFS has the option to correct IU transaction errors within Florida PALM or correct in the source system and resend the transaction via IUI002 Inbound Inter/IntraUnit Interface or IUI001 Inbound Inter/IntraUnit Spreadsheet Upload.

Neither side of the IU transaction will impact ledgers until both sides of the IU transaction successfully pass.

If a budget, cash, or accounting resolution is unable to be completed, the DFS IU Processor may choose to delete the IU transaction.

Reports available to view IU transactions with budget and cash check errors are listed below:

• IUR006 Inter/IntraUnit Budget-Cash Check Errors (WorkCenter)
• KKR058 Budget and Cash Checking Exceptions/Warnings Report

27

Update Ledger Balances

Upon passing the Budget/Cash Check, the appropriate ledgers will be updated in the Commitment Control module.

The Accounting Events section listed below provides Commitment Control ledger impacts for each business event.

28

Post to IU Module

IU transactions that successfully pass all checks (edit check, budget check, and cash check) are posted automatically to the IU Module. Upon posting, the IU transaction status is updated to ‘Posted’. Agencies can query for posted IU transaction details within Florida PALM.

Refer to Appendix A for a complete list of statuses and descriptions.

End users may generate the following reports to view posted IU transactions: 

• IUR005 Inter/IntraUnit Transaction Detail Report 
• IUR004 Inter/IntraUnit Accrual Report
• IUR003 Inter/IntraUnit Transaction Reconciliation Report

29

Generate GL Journals

Journal Generator (JGEN) processes posted accounting entry data from the Florida PALM source modules, summarizes the data, and creates journals in the General Ledger. The Journal Generator process will edit, budget check, and post the journal entries created during the process. Please reference 10.2.1 Source Module Journal Entry for more information on source module journal entries.

Journals created from the Inter/IntraUnit module will contain Affiliate and Fund Affiliate fields. These fields help manage InterUnit and IntraUnit transactions and facilitate mapping transactions between related Business Units and Funds.

Outbound Inter/IntraUnit Interface (IUI003)

Florida PALM generates and exports a data file through IUI003 Outbound Inter/IntraUnit Interface for agency business systems, as applicable, to provide IU transaction information, including posted IU transactions.

IU01

Record Unencumbered Expenditure/Revenue

(Applicable to Expenditure/Revenue transactions)

Sending

Debit: Expenditure (U)

Credit: Cash (S)

Increases:

• Expense

Decreases:

• Available Appropriations balance
• Allotments balance
• Releases balance
• Spendable Cash

Debit: Expenditure

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Revenue (U)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Revenue

IU02

Record Encumbered Expenditure/Revenue

(Applicable to Expenditure/Revenue transactions)

Sending – Relieve Encumbrance

N/A

Increases:

• Available Appropriations
• Allotment balance

Decreases:

• Encumbrance

N/A

Sending

Debit: Expenditure (S)

Credit: Cash (S)

Increases:

• Expense

Decreases:

• Available Appropriations
• Releases balance
• Reserves balance
• Allotments balance
• Spendable Cash

Debit: Expenditure

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Revenue (U)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Revenue

IU03

Expenditure/Revenue Against Accrual

(Applicable to Expenditure/Revenue transactions)

Sending

Debit: Accounts Payable (S)

Credit: Cash (S)

Increases:

• N/A

Decreases:

• Spendable Cash

Debit: Accounts Payable

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Accounts Receivable (S)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Accounts Receivable

IU04

Refund for Payment of Goods/Services

(Applicable to Expenditure/Revenue transactions)

Sending

Debit: Revenue (U)

Credit: Cash (S)

Increases:

• N/A

Decreases:

• Collected Revenue
• Spendable Cash

Debit: Revenue

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Expenditure (U)

Increases:

• Available Appropriations
• Releases balance
• Reserves balance
• Allotments balance
• Spendable Cash

Decreases:

• Expense

Debit: Cash

Credit: Expenditure

IU05

Unencumbered Transfer

(Applicable to Transfer, Federal Funds Transfer, and General Revenue Transfer transactions)

Sending

Debit: Expenditure (U)

Credit: Cash (S)

Increases:

• Expense

Decreases:

• Available Appropriations
• Allotments balance
• Releases balance
• Spendable Cash

Debit: Expenditure

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Revenue (U)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Revenue

IU06

Encumbered Transfer

(Applicable to Transfer, Federal Funds Transfer, and General Revenue Transfer transactions)

Sending – Relieve Encumbrance

N/A

Increases:

• Available Appropriations
• Allotments balance

Decreases:

• Encumbrance

N/A

Sending

Debit: Expenditure (S)

Credit: Cash (S)

Increases:

• Expense

Decreases:

• Available Appropriations balance
• Allotments balance
• Releases balance
• Spendable Cash

Debit: Expenditure

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Revenue (U)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Revenue

IU07

Transfer Against Accrual

(Applicable to Transfer, Federal Funds Transfer, and General Revenue Transfer transactions)

Sending

Debit: Accounts Payable (S)

Credit: Cash (S)

Increases:

• N/A

Decreases:

• Spendable Cash

Debit: Accounts Payable

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Accounts Receivable (S)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Accounts Receivable

IU08

Residual Equity Transfer

(Applicable to Residual Equity Transfer transactions)

Sending

Debit: Transfer Out - Residual Equity (U)

Credit: Cash (S)

Decreases:

• Spendable Cash

Debit: Transfer Out – Residual Equity

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Transfers In - Residual Equity (U)

Increases:

• Spendable Cash

Debit: Cash

Credit: Transfers In - Residual Equity

IU09

GR Service Charge Payment

(Applicable to GR Service Charge Payment Transaction)

Sending

Debit: GR Service Charge Expense (U)

Credit: Cash (S)

Increases:

• Expense

Decreases:

• Available Appropriations balance
• Allotments balance
• Releases balance
• Spendable Cash

Debit: GR Service Charge Expense

Credit: Cash

Receiving

(DFS)

Debit: Cash (S)

Credit: GR Service Charge Revenue (S)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: GR Service Charge Revenue

IU10

Revenue to Revenue Transfer

(Applicable to Revenue to Revenue Transaction)

Sending

Debit: Revenue (U)

Credit: Cash (S)

Decreases:

• Collected Revenue
• Spendable Cash

Debit: Revenue

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Revenue (U)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Revenue

IU11

Trust Fund Loan Repayment

(Applicable to Trust Fund Loan Repayment Transaction)

Sending

Debit: Transfer Out - Loan Payable (S)

Credit: Cash (S)

Decreases:

• Spendable Cash

Debit: Transfer Out - Loan Payable

Credit: Cash

Receiving

(DFS)

Debit: Cash (S)

Credit: Transfer In - Loan Receivable (S)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Transfer In - Loan Receivable

`IU12

Advance Repayment

(Applicable to Advance Repayment Transaction)

Sending

Debit: Transfer Out - Advance Payable (S)

Credit: Cash (S)

Decreases:

• Spendable Cash

Debit: Transfer Out - Advance Payable

Credit: Cash

Receiving

Debit: Cash (S)

Credit: Transfer In - Advance Receivable (S)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Transfer In - Advance Receivable

IU13

Expenditure Reclassification/

Redistribution

(Applicable to IU Reclassification Transaction)

Reclass From

(back out)

Debit: Cash (S)

Credit: Expenditure (U)

Increases:

• Available Appropriations balance
• Allotments balance
• Releases balance
• Spendable Cash

Decreases:

• Expense

Debit: Cash

Credit: Expenditure

Reclass To

Debit: Expenditure (U)

Credit: Cash (S)

Increases:

• Expense

Decreases:

• Available Appropriations balance
• Allotments balance
• Releases balance
• Spendable Cash

Debit: Expenditure

Credit: Cash

IU14

Revenue Reclassification/

Redistribution

(Applicable to IU Reclassification Transaction)

Reclass From

(back out)

Debit: Revenue (U)

Credit: Cash (S)

Decreases:

• Collected Revenue
• Spendable Cash

Debit: Revenue

Credit: Cash

Reclass To

Debit: Cash (S)

Credit: Revenue (U)

Increases:

• Collected Revenue
• Spendable Cash

Debit: Cash

Credit: Revenue

IU15

Overpayment Refund, Reclassify from Revenue to Expenditure – Current Year

(Applicable to IU Reclassification Transaction)

Reclass From

(back out)

Debit: Revenue (U)

Credit: Cash (S)

Decreases:

• Collected Revenue
• Spendable Cash

Debit: Revenue

Credit: Cash

Reclass To

Debit: Cash (S)

Credit: Expenditure (U)

Increases:

• Available Appropriations balance
• Allotments balance
• Releases balance
• Spendable Cash

Decreases:

• Expense

Debit: Cash

Credit: Expenditure

R1

IUR005

Inter/IntraUnit Transaction Detail Report – A report that lists transaction details for Inter/IntraUnit module transactions including Inter/IntraUnit expenditures, revenues, transfers, advances, reclassifications, encumbrances, and accruals.

PeopleSoft

Periodic, Monthly, Annually

Agency

R2

IUR007

Pending Submission IU Transactions (WorkCenter) – A report in the WorkCenter used to display a list of initiated IU transactions that are pending submission.

PeopleSoft

Periodic

Agency

R3

IUR011

IU Edit Errors (WorkCenter) – A report that provided edit errors for IU transactions that require action.

PeopleSoft

Periodic

Agency

R5

IUR010

Denied IU Transactions (WorkCenter) – A report in the WorkCenter used to display a list of IU transactions submitted and are pending approval.

PeopleSoft

Periodic

Agency

R6

IUR009

IU Pending Approval (WorkCenter) – A report in the WorkCenter used to display a list of Inter/IntraUnit transactions submitted and are pending approval.

PeopleSoft

Periodic

Agency

R7

IUR006

Inter/IntraUnit Budget-Cash Check Errors (WorkCenter) – A report in the WorkCenter used to display a list of Inter/IntraUnit transactions with budget and cash check exceptions that require action.

PeopleSoft

Periodic

Agency

R8

KKR058

Budget and Cash Checking Exceptions/Warnings Report – A report that lists transactions budget and cash check exceptions and warnings along with transaction amounts, to include the type of exception and where an override was applied.

PeopleSoft

Periodic, Monthly, Annually

Agency, DFS

IUI001

Inbound Inter/IntraUnit Spreadsheet Upload - Inbound interface to load Inter-IntraUnit transactions via the spreadsheet (Excel) upload functionality. This interface is used for Inter/IntraUnit expenditure, revenue, transfer, advance, reclassifications, encumbrances, and accrual transactions.

Daily

Agency Business System

Florida PALM

IUI002

Inbound Inter/IntraUnit Interface - Inbound interface used to record or update Inter/IntraUnit expenditures, revenues, transfers, advances, reclassifications, encumbrances, and accruals.

Daily

Agency Business System

Florida PALM

IUI003

Outbound Inter/IntraUnit Interface - Outbound interface containing established/updated IU Encumbrances, and posted/received Inter/IntraUnit expenditures, revenues, transfers, advances, reclassifications, and accruals.

Daily

Florida PALM

Agency Business System

N/A

IUW001

IU Transaction Workflow – Workflow to route IU transactions (including IU Accruals) for approval.

Agency, DFS

07/23/2024

Original Version