Reserves Budget Structure

Design

Reserves represent a budgeted amount segregated from available appropriations. Reserves are held until certain conditions set by the Legislature are met by an agency at which time they are released to the agencies for their use.

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

• The Reserves Budget Structure varies from the standard Expenditure Ledger Group structure in that it only includes the Budget Detail Ledger as expenditures and encumbrances are not recorded against Reserves.
• The Budget Calendar is set to “Annual” to configure Budget Year, mirroring the State of Florida Fiscal Year.
• The Reserves Budget Structure is configured as a child to the parent Appropriations Budget Structure.

Maintenance

The Reserves Budget Structure is configured and maintained by DFS, based on the General Appropriations Act (GAA)/Adjusted Appropriations provided from LAS/PBS, and used by all agencies.

Version History