Perform Budget Close (20.3)

Business Process Overview 

The Commitment Control module includes the Enter and Process Budget Journals business process within the Budget Management (BM) business process grouping. BM includes a collection of business processes that:

• Manage the tracking and reporting of appropriations, allotments, and revenue estimates, including the exchange of information between LAS/PBS and Florida PALM;
• Manage budget exceptions; and
• Support the close-out of appropriations.

This business process addresses the Carry Forward, Certified Forward, and Continuing Appropriationsubprocesses. The EOG/OPB establishes guidelines for Carry Forward, Certified Forward, and Continuing Appropriations subprocesses in collaboration with the Legislature.

The business subprocesses included are:

• 20.3.1 Carry Forward
• 20.3.2 Certified Forward
• 20.3.3 Continuing Appropriations

Appendices:

• Appendix A - Commitment Control Date Concepts
• Appendix B - Commitment Control Budget and Cash Checking Exceptions

Dependencies and Constraints

Dependencies and Constraints describe any conditions or criteria that impact how or when the business process should be executed. These could be set within Florida PALM or from external sources (i.e., Law or Rule).

• The DFS and EOG/OPB publish Fiscal Year (FY) end closing and perform budget close memorandums that provide instructions, guidance, and deadlines.
• The General Appropriations Act (GAA) authorizes appropriations that are developed and published in the Legislative Appropriations Systems/Planning, Budgeting System (LAS/PBS) and transferred to Florida PALM.
• Agency appropriation balances should not exceed appropriations that are authorized in the General Appropriations Act (GAA) and subsequently adjusted to reflect vetoes, supplementals, failed contingents, and current FY budget amendments. Authorized/Adjusted appropriations are required to be released prior to recording an expenditure, as required by Florida Statutes and the Florida Constitution.
• Sections 216.301(1)(a) and (b), Florida Statutes (F.S.), require each state agency and the judicial branch to identify in the State's financial system any incurred obligation that has not been disbursed as of June 30. Eligible incurred obligations, pursuant to the definition in Chapter 216, F.S., include accounts payable and encumbrances.
• Section 216.011(1)(i), F.S., defines Continuing Appropriation as an appropriation automatically renewed without further legislative action, period after period, until altered or revoked by the Legislature.
• DFS manages and monitors the fiscal year-end close and perform budget close processes to ensure Florida PALM remains in compliance with legislative intent and performs systematic edit checks as configured.  It is important to note that the perform budget close process operates independently of the fiscal year-end close process.
• DFS maintains a FY end closing activities document which represents the fiscal year-end close and perform budget close processes.  This document includes tasks/milestones, task descriptions, resources contact information, and contingency/notes which are used throughout the fiscal year-end close and perform budget close processes.
• The EOG/OPB provides DFS Continuing Appropriations documentation annually for guidance in processing Continuing Appropriations Florida PALM budget journals.
• Agency closing schedules are developed by DFS.
• Each agency is required to use the Florida PALM for all Carry Forward and Certified Forward processes, as well as to retrieve reports.
• Budgetary Funds are used on budgetary transactions only to store appropriations, releases, and reserves budgets. Transactional Funds are used to record financial accounting entries or budget entries.

Agency Configurations

The table below identifies the Agency Configurations related to this Business Process. These items are not included within the Business Flow Diagrams; however, these items are important elements of each Business Process.

Conversions

The table below identifies the Conversions related to this Business Process. These items are not included within the Business Flow Diagrams; however, these items are important elements of each Business Process.

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