Review and Approve Vouchers (30.3.3)
  • 15 Jul 2024
  • 8 Minutes to read
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Review and Approve Vouchers (30.3.3)

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Article summary

Business Process Overview

The Review and Approve Vouchers process outlines the voucher approval workflow in a financial system. It begins with an Agency AP Approver reviewing vouchers to ensure compliance with authority, funding codes, and attachments. Approval levels vary by agency, with certain vouchers being pre-approved. Denials are sent back for correction. A secondary review is conducted by an Agency AP F&A Approver, and then a DFS AP Approver for audit criteria. The final approval step leads to payment processing. Denials at any stage are returned for correction, and reason codes are used to manage the audit process. Monitoring and reporting tools, like the Voucher Approval Aging Report, aid in managing the process and ensuring compliance.

Business Process Diagram

Business Process Diagram for 30.3.3 Review and Approve Vouchers

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.

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

Review Voucher

(APW001)

An Agency AP Approver uses the WorkCenter to review Vouchers pending approval coming from Initiate Approval Workflow step on the Process Vouchers subprocess. The primary purpose of this step is to review the invoice to ensure the appropriate authority was in place for the purchase, that correct funding codes were used, and required attachments were included.


The Voucher Approval Aging Schedule report provides the approver with a means to evaluate how long a voucher has been waiting to be approved and as a tool to manage the review process.


Agency personnel and the DFS Division of Accounting and Auditing (A&A) review and approve some invoices outside of Florida PALM in the source system, such as those originating in MFMP, PCard Works, and State Travel Management System (STMS).


2

Approve Voucher

This step allows approval of the voucher by assigned and authorized users, based on workflow rules. Each agency will require at least one level of approval. The second level of approval is optional.


Once the voucher is approved, it is stepped to the next level of approval. Certain vouchers are pre-approved and do not go through the approval process (e.g., MFMP. STMS and PCard payments).


The Agency AP Approver monitors vouchers pending approval via the APR010 Voucher Approval Aging Report.


The Agency AP Approver and the DFS AP Approver use the APR008 AP Staff Productivity Report to manage staff performance.


3

Deny Voucher

Vouchers that are denied by the Agency AP Approver are sent back to the Agency AP Processor for correction/deletion using the Enter/Update or Delete Voucher process.


Reason Codes are used to indicate the reason for the return/denial of the voucher. DFS and agencies use this information to manage the audit process.


4

Review Voucher

The Agency AP F&A Approver uses the AP WorkCenter to review vouchers pending approval work flowed from the Agency AP Approver. The primary purpose of this step is to review the invoice to ensure the appropriate authority was in place prior to the purchase, that correct funding codes were used, and required attachments were included.


The secondary approval role is considered optional, agencies may choose to have two different approvers or choose to assign both roles to one person. This offers agencies some flexibility for the approval process.


The APR010 Voucher Approval Aging Report provides the approver with a means to evaluate how long a voucher has been waiting to be approved as a tool to manage the review process.


Agency personnel review and approve some invoices outside Florida PALM, such as those originating in MFMP, PCard Works, and STMS. A&A personnel review vouchers created in Florida PALM within the Florida PALM voucher workflow.


5

Approve Voucher

This step allows approval of the voucher by assigned and authorized users, based on workflow rules. Once the voucher is approved, it is stepped to the next level of approval. Agencies have the ability to add additional authorized approvers into the workflow.


The Agency AP F&A Approver monitors vouchers pending approval via the APR010 Voucher Approval Aging Report.


6

Deny Voucher

Vouchers that are denied by the Agency AP F&A Approver are returned via Workflow to the Agency AP Processor for correction/deletion using the Delete/Update Voucher process.


Reason Codes are used to indicate the reason for the return/denial of the voucher and use this information for managing the audit process.


7

Review Voucher

(APW001)

The DFS AP Approver uses the WorkCenter to review vouchers approved by the Agency AP F&A Approver that meet audit criteria established by DFS. The primary purpose of this step is to review the invoice to ensure the appropriate authority was in place prior to the purchase, that correct funding codes were used and required attachments were included.


The APR010 Voucher Approval Aging Report provides the approver with a means to evaluate how long a voucher has been waiting to be approved as a tool to manage the review process.


The APR096 Single Payment Voucher Report provides a listing of all vouchers that include a single payment supplier. Approvers will monitor the report to ensure the single payment supplier is used appropriately on a voucher.


8

Approve Voucher

This step allows approval of the voucher by assigned and authorized users, based on workflow rules. Once the voucher has obtained all approvals, the payment is processed and sent to Post Voucher.


The DFS AP Approver monitors vouchers pending approval via the APR010 Voucher Approval Aging Report.


9

Deny Voucher

Vouchers that are denied by the DFS AP Approver are sent back to the Agency AP Processor for correction/deletion using the Delete/Update Voucher process.


The DFS AP Approver uses a Reason Code to indicate the reason for the return/denial of the voucher and use this information for managing the audit process.


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 

Accounting Event

Commitment Control
Ledger(s) Impact

Source Module
Accounting Entry

General Ledger (Actuals) Entry

N/A





Reports

Key Reports are displayed as icons with the Report Number on the Business Process Flow Diagrams. 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

R2

APR001

Prompt Payment Compliance Report – a report that measures the time elapsed between receipt of invoice, receipt of goods and services, approval of goods and services, and payment date by Business Unit

Data Warehouse

Daily, Monthly

Agency, DFS

R3

KKR058

Budget and Cash Checking Exceptions/Warnings Report – A 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

Daily, Monthly

Agency, DFS

R4

APR010

Voucher Approval Aging Report – an aging schedule of vouchers pending approval

PeopleSoft

Daily, Monthly

Agency, DFS

R6

APR003

Outstanding Vouchers Report – A report that provides an aging schedule of vouchers that have either not been approved or paid

PeopleSoft

Daily, Monthly

Agency, DFS

R9

APR092

Vouchers Deleted Report – a report that lists vouchers deleted within a specific date range

Data Warehouse

Daily, Monthly

Agency, DFS

R11

APR096

Single Payment Vouchers Report – a listing of all vouchers processed using a single payment supplier. If any single payment voucher with a 1099 Object Code was approved and processed, it is included on this report.

PeopleSoft

Daily, Monthly

Agency, DFS


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.

Conversion Number

Conversion Description

Source

N/A




Interfaces

The table below provides the Interface IDs for each interface identified on the Business Process Flow Diagrams.

Interface Number

Interface Description

Interface Frequency

Source

Target

N/A






Forms

The table below provides the Form Numbers for any forms identified on the Business Process Flow Diagrams.

Form Number

Form Description

Audience

N/A



Workflows

The table below provides the Workflow Numbers for any workflows identified on the Business Process Flow Diagrams.

Workflow Number

Workflow Description

Audience

APW001

Voucher Workflow – Workflow that routes vouchers to DFS auditors for approval based on sampling rules

Agency, A&A

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.

Configuration Number

Configuration Description

Configuration Maintainer

N/A



Version History

DateRevision Description
12/01/2023Original Version
07/02/2024

Added roles: 

  • AP Reporter Role responsible for viewing AP Reports (role not shown as a swim lane on flow diagram)
  • Confidential AP Viewer: Role responsible for viewing confidential data in AP Reports (role not shown as a swim lane on flow diagram)

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