Continuing Appropriations (20.3.3)

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Continuing Appropriations (20.3.3)

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Business Process Overview

The Florida Legislature and specific agency programs are granted unique carry forward authority (Continuing Appropriations), which is outlined in statutes, including a designated timeframe of the carry forward authority. Through the legislative process, the Legislative Branch and specific agency programs are granted continuing appropriation, as defined under Section 216.011(1)(i), F.S., as an appropriation that is automatically renewed without future legislative action, period after period, until altered or revoked by the Legislature. These types of appropriations are typically appropriated utilizing a Special Carry Forward Category number series 13XXXX. However, there are a few instances where traditional operational categories are used for those agency programs who have been authorized by law to revert and reappropriate any remaining unexpended or unencumbered balances of appropriations for the same purpose for the next fiscal year.

For the Legislature, Section 216.188, F.S., states that the Governor and the Chief Financial Officer shall each ensure that any balances of appropriations made to the Legislative Branch are carried forward as directed by the presiding officers of the Legislative Branch. For specific agency programs, any balance of any appropriation from the specified trust fund or general revenue that is not disbursed but is obligated pursuant to a contract or committed to be expended may be carried forward up to a statutory timeframe following the effective date of the original appropriation.

The EOG/OPB maintains a comprehensive document of unique carry forward allowances and monitors legislative bills throughout the legislative session and checks for any changes to existing or new allowances that the Legislature may pass. Each year after the legislative session, this document is provided to EOG/OPB Policy units for review and feedback. Once this review is completed, the document is provided to DFS for informational purposes and to process the appropriate budget journals at the beginning of the fiscal year.

Continuing Appropriation is an appropriation renewed without further legislative action, period after period, until altered or revoked by the legislature; also known as Unique Carry Forward Appropriation.

Business Process Diagram

Business Process Flow for 20.3.3 Continuing Appropriations

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, is 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.

DFS KK Budget Maintainer / DFS KK Budget Processor: DFS roles responsible for managing Budget Close (Carry Forward, Certified Forward, Continuing Appropriations)
EOG/OPB:(Non-Florida PALM role) Responsible for publishing appropriations, including budget adjustments in LAS/PBS; and functions performed by Systems Design and Development (SDD)

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	Forward DFS Continuing Appropriations Documentation	EOG/OPB maintains a comprehensive document of unique continuing appropriations pursuant to Florida Statutes, monitors legislative bills throughout the legislative session, and checks for any changes to existing or new agency continuing appropriations that may be passed by the Legislature. After the conclusion of the legislative session, this Continuing Appropriations documentation is provided to EOG/OPB Policy units for review/feedback as a part of the Governor’s review of the General Appropriations Act prior to submission of veto message. EOG/OPB forwards the Continuing Appropriations documentation to DFS for informational purposes and to prepare to process budget journals at the beginning of the fiscal year. The Florida Legislature (House/Senate) prepares and transmits the Legislative Branch Carry Forward Funds Letter to EOG/OPB, DFS, and other appropriate offices. The letter is prepared pursuant to the provisions of Section 216.1811(2), F.S., to retain the fiscal year-end appropriations balances for all legislative budget entities and to retain the appropriations balances in the carry forward appropriations for all legislative budget entities until further direction is given by the Presiding Officers of the Florida Legislature.
2	Review / Analyze Continuing Appropriations Documentation	DFS conducts review and analysis of Continuing Appropriations documentation provided by EOG/OPB and the Florida Legislature (House/Senate) Legislative Branch Carry Forward Funds Letter in preparations for developing manual continuing appropriations budget journals and the setup of new effective dated categories, as appropriate. The Schedule of Allotment Balances Report, Budget and Cash Checking Exceptions/Warnings Report, Continuing Appropriations Balances Report, and Budgets Overview screen are available for review and management purposes.
3	Verify Available Balances of Continuing Appropriations	DFS independently verifies eligible continuing appropriations balances for the Legislature and all legislatively authorized agencies and identifies any continuing appropriations for reversion as of 06/30/XXXX. The Schedule of Allotment Balances Report, Budget and Cash Checking Exceptions/Warnings Report, Continuing Appropriations Balances Report, and Budgets Overview screen are available for review and management purposes.
4	Verify Available Balances of Continuing Appropriations	EOG/OPB independently verifies eligible continuing appropriations balances for the Legislature and all legislatively authorized agencies and identifies any continuing appropriations for reversion as of 06/30/XXXX. EOG/OPB will reference LAS/PBS appropriations balances, the Schedule of Allotment Balances Report, the Continuing Appropriations Balances Report, and the Budgets Overview screen for review and management purposes.
5	Prepare / Forward Draft Manual Continuing Appropriations Budget Journals	DFS prepares draft manual continuing appropriations budget journals for eligible continuing appropriations balances and/or reversions using applicable ChartFields for the Legislature and all legislatively authorized agencies. DFS forwards draft manual continuing appropriations budget journals, along with supporting documentation to EOG/OPB for review and validation of eligible continuing appropriations balances. The Schedule of Allotment Balances Report, Budget and Cash Checking Exceptions/Warnings Report, Continuing Appropriations Balances Report, and Budgets Overview screen are available for review and management purposes.
6	Receive / Review Draft Manual Continuing Appropriations Budget Journals	EOG/OPB receives and reviews draft manual continuing appropriations budget journals and/or reversions, along with supporting documentation to validate eligible continuing appropriations balances. EOG/OPB and DFS work collaboratively regarding eligible continuing appropriations balances for the Legislature and all legislatively authorized agencies.
7	Record Continuing Appropriations Transactions	EOG/OPB records budget ledger continuing appropriations transactions in LAS/PBS for eligible continuing appropriations balances. EOG/OPB will reference LAS/PBS appropriations balances for review and management purposes.
8	Process Manual Continuing Appropriations Budget Journals	The DFS KK Budget Processor will confirm or adjust draft continuing appropriations budget journals for the Legislature and all legislatively authorized agencies. The DFS KK Budget Processor can add supporting documentation to the enter continuing appropriations budget journals budget header screen. The continuing appropriations budget journals balances cannot exceed appropriations and will be prohibited by Budget Check functionality. Once the DFS KK Budget Processor has successfully created manual continuing appropriations budget journals, using the appropriate ChartFields, the manual continuing appropriations budget journals are routed internally via workflow functionality for review and approval by the DFS KK Budget Maintainer for posting. Separation of duties will be controlled through Commitment Control Security, i.e., the DFS KK Budget Processor creating budget journals cannot approve the same continuing appropriations budget journals.
9	Run Edit Check	The Edit check process will run at the designated interval. The Edit check process will validate that ChartField values are active, validate combination edit rules applicable to the transaction (i.e., does the transaction reflect an accurate Budget Entity to State Program correlation), and validate that the accounting period is open.
10	Update ChartField Values on Transaction Line	If continuing appropriations budget journals are not created due to errors, the DFS KK Budget Processor will confirm if ChartField values have not been configured to create continuing appropriations budget journals. The DFS KK Budget Processor follows the Subprocess 10.1.1 Agency Add or Modify ChartField Values Business Process to set up the appropriate ChartFields in Florida PALM. The DFS KK Budget Processor will confirm that any new ChartFields are successfully created before continuing appropriations budget journals can be created.
11	Submit Manual Continuing Appropriations Budget Journals for Approval (KKW001)	The DFS KK Budget Processor submits manual continuing appropriations budget journals internally via workflow functionality to the DFS KK Budget Maintainer for approval, editing, or rejection.
12	Approve, Edit, or Reject Manual Continuing Appropriations Budget Journals (KKW001)	The DFS KK Budget Maintainer receives manual continuing appropriations budget journals internally via workflow functionality from the DFS KK Budget Processor for approval, editing, or rejection and takes the appropriate action. Florida PALM Commitment Control Security controls the separation of duties whereas, once a DFS KK Budget Maintainer edits a budget journal, the workflow will systematically reassign the request to another DFS KK Budget Maintainer for review and approval.
13	Run Budget Check	The Budget Check process will run at the designated interval. Budget check will confirm sufficient budget balances exist to post completed continuing appropriations budget journals to the budget ledger.
14	Post Continuing Appropriations Budget Journals	During the continuing appropriations business subprocess, continuing appropriations budget journals are posted to update the appropriations budget ledger to reflect budget continuing appropriations created or adjusted. The DFS KK Budget Maintainer or Processor uses the Budget Detail Activity Report to verify the continuing appropriations budget journal posting process from all methods have been posted.
15	Manage Budget Exceptions	The DFS KK Budget Processor can update the amount and/or ChartField combination to resolve budget exceptions. Budget Check exceptions continue to be systematically checked until they are resolved and do not proceed until they are corrected or adjusted. Please reference 20.2.1 Manage Budget Checking, 20.2.2 Manage Cash Checking, 20.2 Budget Execution and Management, and Appendix B for Budget and Cash Check options available to resolve errors in the source modules and for more information. The Budget and Cash Checking Exceptions/Warnings Report, online Exception Inquiry page, and Commitment Control Notification feature which includes notifications by worklist are available to assist in managing exceptions for resolution.
16	Verify Continuing Appropriations Posted	The DFS KK Budget Maintainer or Processor verifies continuing appropriations balances have been successfully posted by generating queries and/or reports. The Continuing Appropriations Balances Report and Budgets Overview screen are available for review and management purposes.
17	Notify Agencies of Successful Continuing Appropriations Posted	The DFS KK Budget Maintainer or Processor notifies agencies after continuing appropriations have been successfully posted.
18	Outbound Budget Extract (KKI009)	Florida PALM will provide agencies the capability to export agency continuing appropriations to agency business systems directly from Florida PALM by using the Outbound Budget Extract interface.

Accounting Events

Accounting events originate during transaction processing in the applicable source module. The accounting events impact the source module, Commitment Control (KK) ledgers, and the General ledger (Actuals).

Source Module accounting entries require user input (I) of the primary line (e.g., expenditure, revenues) with an automated (A) system offsetting line (e.g., 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 (e.g., 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. Please see source modules for accounting events that impact the KK Ledgers.

Acct Event ID	Accounting Event	Commitment Control Ledger(s) Impact	Source Module Accounting Entry	General Ledger (Actuals) Entry
N/A	Accounting Events occur in the General Ledger and source modules and not directly in the Commitment Control Ledger

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 used to support the completion of a process step.

Report Number	Report RICEFW ID	Report Description	Report Source	Report Frequency	Audience
R1	KKR008	Schedule of Allotment Balances Report – Custom report reflecting recorded allotments, encumbrances, expenditures, and associated remaining balances for designated time periods grouped by designated ChartFields and ChartField combinations.	PeopleSoft	Periodic	DFS, Agency
R3	KKR019	Budget Detail Activity Report – Custom report that provides budget journal detail based on user-defined criteria. The report will be provided by business unit, ledger, and ChartField combination at a specified time period.	PeopleSoft	Periodic	DFS, Agency
R4	KKR058	Budget and Cash Checking Exceptions/Warnings Report – Custom 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	DFS, Agency
R9	KKR044	Continuing Appropriations Balances Report – A custom report providing continuing appropriations available balances, as defined under Section 216.011(1)(i), F.S.	PeopleSoft	Periodic	DFS, Agency

Interfaces

The table below provides the Interfaces identified on the Business Process.

Interface Number	Interface Description	Interface Frequency	Source	Target
KKI009	Outbound Budget Detail Extract – Outbound budget extract of budget journals from Florida PALM to agencies.	PeopleSoft	Periodic	DFS, Agency

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
KKW001	Budget Journal Workflow – Workflow that routes budget journals for approval.	DFS KK Budget Maintainer / DFS KK Budget Processor

Version History

Date	Revision Description
09/05/2024	Original Version

Attachments

20.3 Perform Budget Close - Narrative.pdf

1.01 MB

20.3 Perform Budget Close - Flows.pdf

1.11 MB

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What's Next

Appendix A - Commitment Control Date Concepts

Table of contents

Business Process Overview 
Business Process Diagram
Business Roles
Business Process Flows Details
Accounting Events
Reports
Interfaces
Forms
Workflows
Version History