Inter/IntraUnit Reclassifications (110.3.5)
- 27 Aug 2024
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Inter/IntraUnit Reclassifications (110.3.5)
- Updated on 27 Aug 2024
- 17 Minutes to read
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Business Process Overview
Agencies may need to correct accounting or redistribute expenditures or revenues. The Inter/IntraUnit Reclassifications business subprocess describes how agencies record reclassifications.
Reclassifications can be initiated via interfaces, spreadsheet uploads, or online. Interfaces bypass agency approval. Interface validations are performed to ensure data accuracy before loading into the IU module.
Once the transaction is recorded and approved, the IU transaction undergoes systematic checks for budget and cash availability. If errors occur, agencies must resolve them before proceeding. Approved transactions are posted automatically to the IU Module and generate journals in the General Ledger.
The IU Module links and controls subsequent moves from the original IU transaction. Agencies can view reports that provide subsequent movements.
Business Process Diagram
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Business Roles
The Business Process Flow Diagrams use horizontal swim lanes to depict where activities are performed by different parties or systems. Each swim lane is titled with a role, either agency-based or within DFS, and in some cases, are representative of an external entity or system. The swim lanes may change from page to page within a single business subprocess as more or fewer roles are required to execute sections of the business subprocess.
- Agency IU Sending Processor: agency role responsible for recording the IU Reclassification.
- Agency IU Sending Approver: agency role responsible for reviewing and approving the IU Reclassification.
- Agency IU Payroll Reclassification Processor: agency role responsible for recording the Payroll Reclassification in the Inter/IntraUnit Module.
- Agency IU Payroll Reclassification Approver: agency role responsible for reviewing and approving the Payroll Reclassification in the Inter/IntraUnit Module.
- DFS IU BFR Approver: DFS role responsible for reviewing and approving IU Reclassification that meet BFR approval criteria.
- DFS IU Auditing Approver: DFS role responsible for reviewing and approving IU Reclassification that meet auditing criteria.
- Agency IU Spreadsheet Upload Processor: agency role responsible for uploading Reclassifications via Spreadsheet Upload. This role must be paired with the IU Sending Processor role to create or update IU Reclassifications. This role must be paired with the Agency IU Payroll Reclassification Processor to create Payroll Reclassifications. (Role not shown as a swim lane on flow diagram)
Business Process Flows Details
The tables below describe steps in each business subprocess as reflected on the Business Process Flow Diagrams. The tables also reflect information associated with each step describing the intent of the specific process. Florida PALM screenshots are included within the sections to allow connections to be made from specific business subprocess steps to screens within Florida PALM. This information should be read in conjunction with the Business Process Flow Diagrams.
Process Step ID | Process Step Title | Description of Process |
|---|---|---|
1 | Identify Need for Reclassification | The Inter/IntraUnit Module allows agencies to perform inter-agency transactions. There are two types of Reclassifications; IU Reclassifications and Payroll Reclassifications. IU Reclassifications allows agencies to record an expenditure or revenue reclassification within their agency. Payroll Reclassifications allows agencies to redistribute payroll accounting entries. If a Reclassification is determined to be needed, the agency may record either via the Inbound Inter/IntraUnit Interface, the Inbound Inter/IntraUnit Spreadsheet Upload, or via online. |
2 | Inbound Inter/IntraUnit Interface (IUI002) | The recording of a Reclassification may done 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. Agencies may reference an existing IU transaction to reclassify. Referencing an IU transaction will drop in the distribution lines to reverse the original IU transaction. The Reclassification may pay against an IU Encumbrance or an IU Accrual for carry forward purposes. This will lower the remaining balance of the IU Encumbrance/Accrual. Reference 110.4.2 Inter/IntraUnit Carry Forward Process for additional details. All IU transactions interfaced into Florida PALM bypass their agency’s 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. Agencies may interface attachments to the IU transactions via SDI009 Inbound Attachments Interface or upload directly online. |
3 | Inbound Inter/IntraUnit Spreadsheet Upload (IUI001) | The recording of a Reclassification may done 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 Agency IU Sending/Payroll Reclassification Processor role can create a Reclassification. Agencies may reference an existing IU transaction to reclassify. Referencing an IU transaction will drop in the distribution lines to reverse the original IU transaction. The IU Reclassification may pay against an IU Encumbrance or an IU Accrual for carry forward purposes. This will lower the remaining balance of the IU Encumbrance/Accrual. Reference 110.4.2 Inter/IntraUnit Carry Forward Process for additional details. 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 their agency’s 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. Agencies 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:
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 agencies 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 Reclassification Data | Florida PALM loads the IU transaction data and systematically generates the IU transactions. Agencies may utilize the IUR005 Inter/IntraUnit Transaction Detail Report to view the IU transactions loaded into Florida PALM. |
6 | Create/Update Reclassification | Reclassifications may be recorded online by the Agency IU Sending/Payroll Reclassification Processor. Agencies may reference an existing IU transaction to reclassify. Referencing an IU transaction will drop in the distribution lines to reverse the original IU transaction. The transaction may pay against an IU Encumbrance or an IU Accrual. This will lower the remaining balance of the IU Encumbrance/Accrual. Reference 110.4.2 Inter/IntraUnit Carry Forward Process for additional details. 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. Agencies 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: Reference Figure 1 for a Mock-up of the IU transaction sending entry page. |
7 | Run Edit Check | Reclassifications 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. Processors should confirm the validity of the ChartField values and the ChartField String used on the transaction and make necessary updates. The processors 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 cancel 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: |
9 | Initiate Inter/IntraUnit Workflow (IUW001) | Workflow is initiated to send the IU Reclassification to the Agency IU Sending/Payroll Reclassification Approver. |
10 | Review Reclassification | The Agency IU Sending/Payroll Reclassification 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 the Reclassification and any attached documentation to ensure the transaction is accurate and valid. Based on the documentation, the approver has three options:
|
11 | Deny Reclassification | If the Agency IU Sending/Payroll Reclassification 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 IU Processor | The IU transaction status is set to ‘Denied’ and is routed back to the Agency IU Sending/Payroll Reclassification 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 Reclassification | A Reclassification may be denied by an approver. The Agency IU Sending/Payroll Reclassification 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 Reclassification | The Agency IU Sending/Payroll Reclassification Processor may delete an IU Reclassification 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 Reclassification | Reclassifications that pass review are approved by the Agency IU Sending/Payroll Reclassification Approver. |
16 | Review Reclassification | 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 Reclassification and any attached documentation to ensure the transaction is accurate and valid. Based on the documentation, the approver has three options:
|
17 | Deny Reclassification | If the DFS IU BFR Approver determines the Reclassification requires updates or recommends deletion, the approver denies the IU transaction and enters a comment for the denial reason. |
18 | Route to IU Processor | The IU transaction status is updated to ‘Denied’ and is routed back to the 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. |
19 | Approve IU Transaction | IU transactions that pass review are approved by the DFS IU BFR Approver. |
20 | Initiate Inter/IntraUnit Workflow (IUW001) | The Inter/IntraUnit workflow is initiated to determine if the Reclassification requires auditing approval based on criteria. If the transaction does not require Auditing approval, the transaction lifecycle proceeds to run budget and cash check. |
21 | Review Reclassification | 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:
|
22 | Deny Reclassification | If the DFS IU Auditing Approver determines the Reclassification requires updates or recommends deletion, the approver denies the IU transaction and enters a comment for the denial reason. |
23 | Route to IU Processor | The Reclassification transaction status is updated to ‘Denied’ and is routed back to the Agency IU Sending/Payroll Reclassification Processor. The processor will receive an email notification of the denied transaction. Refer to Appendix A for a complete list of statuses and descriptions. |
24 | Approve Reclassification | Reclassifications that pass review are approved by the DFS IU Auditing Approver. |
| 25 | Run Budget/Cash Check | Upon final approval, the Reclassification 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 Agency IU Sending/Payroll Reclassification Processor monitors pending Reclassifications 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 Agency IU Sending/Payroll Reclassification Processor may edit the transaction as needed. The agency has the option to correct Reclassification 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. If a budget, cash, or accounting resolution is unable to be completed, the processor may choose to delete the IU Reclassification. Reports available to view IU transactions with budget and cash check errors are listed below:
|
| 26 | 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. |
| 27 | Post to IU Module | Reclassifications 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 IUR005 Inter/IntraUnit Transaction Detail Report to view posted IU transactions. The IU Module links and controls subsequent moves from the original IU transaction. Agencies generate the IUR003 Inter/IntraUnit Transaction Reconciliation Report to view the original IU transaction and the subsequent movements. Reclassifications that referenced an IU Accrual or IU Encumbrance will be reflected on the IUR004 IU Encumbrance and Accrual Activity Report |
| 28 | 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. |
| 29 | 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. Payroll Reclassifications will continue through the 100.7.3 Process Redistributions business subprocess to sync to FIN HR Accounting Line. |
Accounting Events
Accounting events originate during transaction processing in the applicable source module. The accounting events impact the source module, Commitment Control ledgers, and the General ledger (Actuals).
- Source Module accounting entries require user input (I) of the primary line (i.e., expenditure, revenues) with an automated (A) system offsetting line (i.e., payable, receivable) during transaction entry. The source model transaction must pass Edit Check, Budget Check, and Cash Check (on applicable entries) prior to posting the transaction.
- The Run Budget Check (Commitment Control) process automatically affects balances in the appropriate budget ledger (i.e., appropriation, spendable cash) if the transaction passes the budget check process.
- After the transaction is posted in the source module, an automated system process summarizes and posts the entries in the General Ledger module to the Actuals Ledger.
The table below provides the most common accounting events applicable to this business process.
| Acct Event ID | Event | Sending/ Receiving Agency | Source Module Accounting Entry | Commitment Control Ledger(s) Impact | General Ledger (Actuals) Entry |
|---|---|---|---|---|---|
`IU12 | Advance Repayment (Applicable to Advance Repayment Transaction) | Sending | Debit: Transfer Out - Advance Payable (S) Credit: Cash (S) | Decreases:
| Debit: Transfer Out - Advance Payable Credit: Cash |
Receiving | Debit: Cash (S) Credit: Transfer In - Advance Receivable (S) | Increases:
| 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:
Decreases:
| Debit: Cash Credit: Expenditure |
Reclass To | Debit: Expenditure (U) Credit: Cash (S) | Increases:
Decreases:
| Debit: Expenditure Credit: Cash | ||
IU14 | Revenue Reclassification/ Redistribution (Applicable to IU Reclassification Transaction) | Reclass From (back out) | Debit: Revenue (U) Credit: Cash (S) | Decreases:
| Debit: Revenue Credit: Cash |
Reclass To | Debit: Cash (S) Credit: Revenue (U) | Increases:
| 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:
| Debit: Revenue Credit: Cash |
Reclass To | Debit: Cash (S) Credit: Expenditure (U) | Increases:
Decreases:
| Debit: Cash Credit: Expenditure |
Reports
Key Reports are displayed as icons with the Report Number on this Business Process. The table below provides the reports identified to be produced at a particular process step or is used to support the completion of a process step.
Report Number | Report RICEFW ID | Report Description | Report Source | Report Frequency | Audience |
|---|---|---|---|---|---|
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 |
R11 | IUR003 | Inter/IntraUnit Transaction Reconciliation Report – A report by transaction Inter/IntraUnit ID that reflects the sending information and the receiving information. The report will show data if any subsequent Inter/IntraUnit transactions occurred. | DW/BI | Periodic, Monthly, Annually | Agency |
Interfaces
The table below provides the Interfaces identified on the Business Process.
Interface Number | Interface Description | Interface Frequency | Source | Target |
|---|---|---|---|---|
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 |
| SDI009 | Inbound Attachments - Inbound interface to load attachments that are associated to Florida PALM transactions. | Daily | Agency Business System | Florida PALM |
Forms
The table below provides the forms identified on this Business Process.
Form Number | Form Description | Audience |
|---|---|---|
N/A |
Workflows
The table below provides the workflows identified on this Business Process.
Workflow Number | Workflow Description | Audience |
|---|---|---|
IUW001 | IU Transaction Workflow – Workflow to route IU transactions (including IU Accruals) for approval. | Agency, DFS |
Version History
Date | Revision Description |
|---|---|
07/23/2024 | Original Version |
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