Exhibit A -Business Requirements.pdf

Systems Design and Development

Exhibit A

Business Requirements

Application Migration

Legislative Appropriations System/Planning and Budgeting Subsystem

Executive Office of the Governor State of Florida

Table of Contents

1 Authority _____________________________________________ 4

2 The Legislative Appropriation Process ______________________ 5

3 The Budget Cycle – Supported by an Annual Calendar of Events _ 7

3.1 Budget Execution and Budget Allocation – Startup _________________________________ 8

3.1.1 Actual Prior Year Expenditures _________________________________________________________ 8

3.1.2 Current Year Estimated Expenditures and Next Fiscal Year Continuation Issues/Estimated Expenditures ______________________________________________________________________________ 9

3.1.3 Budget Allocation – Data Entry _______________________________________________________ 10

3.1.4 Budget Allocation – Report, Downloads, and Uploads _____________________________________ 11

3.1.5 Budget Allocation – Special Functions __________________________________________________ 12

3.2 Agency Legislative Budget Request _____________________________________________ 13

3.2.1 Master Data Entry __________________________________________________________________ 15

3.2.2 Narrative Data Entry ________________________________________________________________ 17

3.2.3 Exhibits and Schedules ______________________________________________________________ 17

3.2.4 Copy, Move, Delete Data ____________________________________________________________ 18

3.2.5 Other Budget Development Reports ___________________________________________________ 19

3.2.6 Audits and Updates_________________________________________________________________ 21

3.3 Governor’s Budget Recommendations __________________________________________ 22

3.3.1 Master Data Entry __________________________________________________________________ 22

3.3.2 Narrative Data Entry ________________________________________________________________ 23

3.3.3 Copy, Move, Delete Data ____________________________________________________________ 24

3.3.4 Governor’s Recommendation Reports__________________________________________________ 24

3.3.5 Audits and Updates_________________________________________________________________ 26

3.4 Session/Conference _________________________________________________________ 26

3.4.1 Master Data Entry __________________________________________________________________ 26

3.4.2 Narrative Data Entry ________________________________________________________________ 27

3.4.3 Copy, Move, Delete Data ____________________________________________________________ 27

3.4.4 Session Reports ____________________________________________________________________ 28

3.4.5 Audits and Updates_________________________________________________________________ 29

3.5 Governor’s Veto Process _____________________________________________________ 29

3.5.1 Governor’s Veto Process ____________________________________________________________ 30

3.6 Bill to Law _________________________________________________________________ 30

3.6.1 Bill to Law Process _________________________________________________________________ 30

4 LAS/PBS Budget Data Elements __________________________ 31

4.1 Budget Codes ______________________________________________________________ 33

4.2 Personnel Codes ____________________________________________________________ 34

5 LAS/PBS Security ______________________________________ 35

5.1 User/Role Security __________________________________________________________ 35

5.2 Column and Budget Entity Security _____________________________________________ 35

5.3 Text Set Security ____________________________________________________________ 36

6 LAS/PBS Application Navigation and Controls ______________ 37

6.1 Logon, News, Passwords _____________________________________________________ 37

6.2 Search and Select ___________________________________________________________ 37

6.2.1 Application Wide Search and Select Functions ___________________________________________ 37

6.2.2 LAS/PBS Search and Select Features ___________________________________________________ 38

6.3 Standards, Menu Structure, and Application Wide Functions ________________________ 39

6.3.1 LAS/PBS Standards _________________________________________________________________ 39

6.3.2 LAS/PBS Menu Structure ____________________________________________________________ 40

6.3.3 LAS/PBS Application Wide Functions ___________________________________________________ 41

6.4 Error Maintenance and Usage _________________________________________________ 41

6.5 Preview ___________________________________________________________________ 41

7 LAS/PBS Integration Points and Batch Jobs _________________ 42

8 LAS/PBS Additional Features and Maintenance _____________ 44

9 Appendix A – Budget Instructions for Fiscal Year 2024 ________ 46

1 Authority

Per section 216.141, Florida Statutes – Budget system procedures; planning and programming by state agencies, provides the authority and definitions of the budgeting terms which are the basis of the Legislative Appropriations System/Planning and Budgeting Subsystem (LAS/PBS). LAS/PBS is one of five functional subsystems representing the Florida Fiscal Accounting Management Information System (FFMIS) Council:

• Legislative Appropriations System/Planning and Budgeting Subsystem

(LAS/PBS)

• Florida Accounting Information Resource (FLAIR)

• Florida Planning, Accounting, and Ledger Management (PALM) – Cash Management System

• My Florida Market Place (MFMP)

• People First

Together, these systems form FFMIS to provide the enterprise-wide financial administrative systems using common data codes. By utilizing the FFMIS management data and the Chief Financial Officer’s chart of accounts, a planning and budgeting system was developed to provide for continuous planning and programming and for effective management practices for the efficient operations of all state agencies and the judicial branch. The combined legislative appropriations and planning and budgeting information subsystem (LAS/PBS) supports the legislative appropriations and legislative oversight functions without data code conversion or modification.

In accordance with the law, LAS/PBS sends and receives data directly to/from FLAIR and People First and these data transfers must stay intact for a successful transformation of LAS/PBS. For purposes of this document, only the LAS/PBS portion is being considered for transformation.

Per section 215.985, Florida Statutes – Transparency in government spending (also known as “Transparency Florida Act”); provides the authority and definitions of a single website relating to the approved operating budget and spending for each branch of state government and state agency.

2 The Legislative Appropriation Process

Per article VII section 1(c), Florida Constitution, “No money shall be drawn from the treasury except in pursuance of appropriation made by law.” Upon the foundation of this single sentence, a complex planning and budgeting and legislative appropriations process has been constructed. The key participants in this process are:

• Executive, Judicial, and Legislative branches;

• Executive Office of the Governor (EOG);

• Executive Office of the Governor, Office of Policy and Budget (OPB);

• House Appropriations Committee and seven standing budget subcommittees (House);

• Senate Appropriations Committee and five standing budget subcommittees (Senate);

• Conference Committee on Appropriations;

• Department of Management Services (DMS); and

• Interest Groups.

Per article III section 19, Florida Constitution, entitled “State Budgeting, Planning and Appropriations Processes” outlines the required elements of the appropriations process including requirements for:

• Annual Budgeting;

• Appropriation Bills Format;

• Appropriations Process;

• Seventy-Two Hour Public Review Period;

• Final Budget Report;

• Trust Funds;

• Budget Stabilization Fund; and

• Long Range State Planning Document and Department and Agency

Planning Document Processes.

Estimated Expenditures

The budget process is proactive in that it anticipates future needs in terms of estimating both revenues and expenditures. With respect to revenue estimates, section 216.136, Florida Statutes, requires Consensus Estimating Conferences to be held prior to the Governor’s Budget Recommendations and prior to adoption of the General Appropriations Act (GAA). The consensus estimate of revenue collections is based on current tax laws and current administrative procedures for the next fiscal year.

The conference principals agree upon a general economic scenario, both national and statewide. The revenue estimates are then derived with the assistance of computerized state econometric or other statistical models, designed specifically for the state’s economy. Based on the revenue projections, the conference may make additional adjustments as necessary for the conference to adopt a “consensus” revenue forecast.

All conference principals must agree and are bound to the conference recommendations.

Pursuant to section 216.136, Florida Statutes, the “Consensus Estimating Conference” includes the following:

• Economic Estimating Conference;

• Demographic Estimating Conference;

• Revenue Estimating Conference;

• Education Estimating Conference;

• Criminal Justice Estimating Conference;

• Social Services Estimating Conference;

• Workforce Estimating Conference;

• Early Learning Programs Estimating Conference;

• Self-Insurance Estimating Conference; and

• Florida Retirement System Actuarial Assumption Conference.

Estimating conferences are held for the General Revenue Fund, Educational Enhancement Trust Fund (Lottery), State Employees Health Insurance Trust Fund, Risk Management Insurance Trust Fund, and others. The forecasts adopted by all of the above estimating conferences provide the participants in the planning and budgeting and appropriations processes the data necessary to develop education, criminal justice, and social service formula budgets and an agreement on the estimated revenue collections available to the state under current law.

3 The Budget Cycle – Supported by an Annual Calendar of Events

The budget cycle is a continuous process flow of budget execution, budget allocation and budget development. Budget execution and budget allocation are performed by the EOG allocating budget authority to the agencies for the new fiscal year and throughout the year. The budget development process is performed, at a minimum, three times during the year; beginning with the Agencies, then the Governor, and finally the Legislative branch. The budget development process is a fluid process where documents and data are shared throughout the year. The season to go-live must fit within the annual calendar of events of the budget cycle so that it provides the least impact to the LAS/PBS users.

The budget calendar developed with the budget instructions for Fiscal Year 2024 is provided in Appendix A.

Chapter 216 Planning and Budgeting, Florida Statutes, is the foundation for budgets produced and by law identifies the types of reports, definitions, authority, duties, format, and procedures, that must be followed. The transformation of LAS/PBS must maintain this same commitment and accuracy per Florida Statutes.

3.1 Budget Execution and Budget Allocation – Startup

The annual budget process begins with the Startup phase. This involves close out of the last fiscal year, begin the current fiscal year, and prepare for the following fiscal year. EOG initiates budget execution and budget allocation during the startup phase using the processes in LAS/PBS such as; adjustments for vetoes, supplemental appropriations, and failed contingencies, reorganizations not in the GAA, distribution of administered funds, and other appropriations adjustments for sections in back of the GAA. Additionally, the non-operating budget is prepared for the next fiscal year.

Once complete, EOG transfers the budget authority to FLAIR for the new fiscal year. Budget execution and budget allocation functions continue throughout the year to support the Authorized Financial Plan in the form of budget amendments and quarterly releases.

Also, during startup, per section 216.023, Florida Statutes, EOG, House, and Senate jointly review and establish budgeting instructions for preparing the exhibits and schedules that make up the agency budget request. The budget instructions are consistent with section 216.141, Florida Statutes and shall be transmitted to each agency and to the judicial branch no later than July 15 of each year. Many of the exhibits and schedules are documents established within LAS/PBS and must adhere to current format throughout the application transformation.

OPB will review, create, and modify the three primary areas of data for State Agencies’ budget. The areas of data are Actual Prior Year Expenditures, Current Year Estimated Expenditures, and Estimated Expenditures for the agencies’ next fiscal year budget request.

3.1.1 Actual Prior Year Expenditures

The Actual Prior Year Expenditures involves the following data:

• Operating Cash Disbursements (from FLAIR);

• Operating Carry Forward obligations (from FLAIR); and

• Fixed Capital Outlay (FCO) appropriated for prior fiscal year

(from Appropriation Ledger);

• End of Fiscal Year Positions (from People First/Current Position file).

Actual prior year data (also known as Historical Data) are created and used in LAS/PBS using the following features:

a) Historical Expenditure Detail – Ability to produce each agency’s

‘Exhibit D-1 – Detail of Expenses’ for submission in their Legislative Budget Request (LBR).

b) Certifications Forward Fixed Capital Outlay Project – Ability to manage detail FCO projects on the Certifications Forward file.

c) Certifications Forward for CF Types A, B, C or D – Ability to manage

Certification Forward types of 'A'-Accounts Payable, 'B'- Encumbrances, 'C'-Accounts Receivable, and 'D'- Tentative/Reversion.

d) Certifications Forward Float – Ability to copy (float), delete (zero), or create FCO release adjustment for Carry/Certifications Forward data.

e) Carry/Certifications Forward and Expenditures Data Load – Ability to edit and load the Carry/Certifications Forward and Expenditure data from FLAIR.

f) FLAIR integration that brings Disbursements and Carry/Certifications forward data into LAS/PBS.

3.1.2 Current Year Estimated Expenditures and Next Fiscal Year Continuation

Issues/Estimated Expenditures

The Current Year Estimated Expenditures and Next Fiscal Year Continuation Issues include the following actions:

• Adjust GAA for vetoes, supplemental, and failed contingent appropriations;

• Adjust for reorganizations not in GAA;

• Adjust for Administered Funds Distribution (pay package, State health insurance, etc.);

• Create the continuation budget from the adjusted actual appropriations as a starting base budget for the next fiscal year;

• Create the nonrecurring issues (items that will not occur in future years) from the starting base budget;

• Adjust personnel data for legislative actions;

• Apply Pay Package updates and adjustments.

The Current Year Estimated Expenditure and Next Fiscal Year Continuation Issues are created and used in LAS/PBS using the following features:

a) Exhibit B – Ability to report on adjusted appropriations for the current year.

b) Calculate Cost to Continue – Ability to manage the Estimated Expenditure issue, the FCO Estimated Expenditure issue for Debt Services, and the FCO Estimated Expenditures issue for recurring FCO other than Debt Service.

c) Nonrecurring Issues Load – Ability to deduct nonrecurring issues from the continuation (base) budget.

d) Current Position Data – Ability to manage the current position information received from People First and State University System;

e) Current Position Data Copy, Delete – Ability to manage current position information between columns.

f) Current Position Tables Float – Ability to manage personnel data including but not limited to Broad Band, Competitive Area Differential, Collective Bargaining Unit, Pay Band, Pay Grade, Pay Plan, Retirement Plan.

g) Rate Alignment – Ability to align the Current Position file annual salary rate to the Position and Salary Rate Ledger and report excess Full Time Equivalent (FTE) amounts for the startup of a new fiscal year.

h) Pay Package – Ability to manage and update position and rate information to the budget detail and position data based on appropriations and other legislative actions.

i) Pay Package Competitive Pay Adjustment – Ability to report pay package competitive pay adjustments and project the cost-of-living across-the-board increases.

j) People First and State University System integration brings in personnel data.

3.1.3 Budget Allocation – Data Entry

The following features are utilized to accomplish the data entry functions for Budget Allocation:

a) Allocation Transaction Code – Ability to manage Allocation Transaction Code records. An Allocation Transaction Code is required when entering Appropriation Ledger detail records. This code determines which of the year-to-date balances will be affected.

b) Appropriation Ledger Detail – Ability to manage detail data for Appropriation Ledger. The Appropriation Ledger is the means for tracking, executing, and maintaining the actual budget throughout the fiscal year. Budget analysts utilize this feature of LAS/PBS for budget amendments, reversions, quarterly releases, etc. It is also used for analysis of carry/certifications forward, reduction exercises, trends, and tracking an appropriation. There is integration between LAS/PBS and the Budget Amendment Tracking System (BAPS) where amendments will be audited and posted to the Appropriation Ledger. There is integration between LAS/PBS and the FLAIR Central Accounting to ensure that ledgers are reconciled daily. There is integration between LAS/PBS and the Transparency Florida website.

c) Appropriation Ledger Summary – Ability to manage summarized balances of Appropriation Ledger data and established the key used for entering Appropriation Ledger Detail information. There is integration between LAS/PBS and the Budget Amendment Tracking System (BAPS) where amendments will be audited and posted to the Appropriation Ledger. There is integration between LAS/PBS and the Transparency Florida website.

d) Appropriation Ledger Summary Codes – Ability to produce a listing of summary codes which consists of the fiscal year, part, budget entity, appropriation category, account code year, fund, and quarterly release indicator.

e) Nonoperating Budget Detail – Ability to manage Nonoperating

Budget Detail data. This feature is used to develop each agency’s annual final approved Nonoperating Budget that is posted to the Appropriation Ledger.

f) Position and Salary Rate Ledger Detail – Ability to manage detail positions/FTE and salary rate information. The Position and Salary Rate Ledger is the means for tracking, executing, and maintaining the actual FTE and salary rate throughout the fiscal year. Budget analysts utilize this feature for tracking appropriated FTE and salary rate and budget amendments. There is integration between LAS/PBS and the BAPS where amendments will be audited and posted to the Position and Salary Rate Ledger.

There is integration between LAS/PBS and the Transparency Florida website.

g) Position and Salary Rate Ledger Summary – Ability to manage summarized balances of Position and Salary Rate Ledger data and established the key used for entering Position and Salary Rate Ledger Detail information. There is integration between LAS/PBS and the BAPS where amendments will be audited and posted to the Position and Salary Rate Ledger. There is integration between LAS/PBS and the Transparency Florida website.

h) Position and Salary Rate Ledger Summary Codes – Ability to produce a listing of summary records by fiscal year and budget entity.

i) Quarterly Release Data Entry – Ability to modify the quarterly release amounts that are calculated using the quarterly Release Calculate and Post function.

j) Quarterly Release Calculate and Post – Ability to calculate quarterly release amounts and updates the batch posting file with the quarterly release amounts for the quarter plan specified.

k) Special Quarterly Release – Ability to modify the quarterly release amounts on the Appropriation Ledger Summary that are calculated during Quarterly Release and Post Data process.

l) Valid Fiscal Year – Ability to manage valid fiscal year data within the Appropriation Ledger.

3.1.4 Budget Allocation – Report, Downloads, and Uploads

The following features are utilized to create reports and conduct uploads and downloads for Budget Allocation:

a) Appropriation Ledger – Ability to produce either a Summary or Detail report for operating and nonoperating for the current fiscal year and for operating carry forward and FCO certification forward for the prior fiscal year(s).

b) Appropriation Ledger Detail Data Upload – Ability to upload new Appropriation Ledger Detail data into the Appropriation Ledger from an Excel spreadsheet or template.

c) Appropriation Ledger Spreadsheet – Ability to download selected Appropriation Ledger data from LAS/PBS into an Excel spreadsheet.

d) Nonoperating Budget – Ability to produce a Nonoperating Budget Detail or Summary report.

e) Position and Salary Rate Ledger – Ability to produce either a Summary or Detail Position and Salary Rate Ledger report.

f) Position and Salary Rate Ledger Spreadsheet – Ability to download selected Position and Salary Rate Ledger data from LAS/PBS into an Excel spreadsheet.

g) Quarterly Release Plan – Ability to create report to review the quarterly releases, which are generated by the quarterly release and post data feature prior to posting to the Appropriation Ledger.

3.1.5 Budget Allocation – Special Functions

The following features are to accomplish special functions for Budget Allocation:

a) Appropriation Ledger Detail Update – Ability to manage Appropriation Ledger Summary and Detail data, to update the specified summary balances and reset transfer dates.

b) Appropriation Ledger Generic Batch Input – Ability to create a data file from the Budget Detail or Nonoperating Budget Detail data that can be posted to the Appropriation Ledger.

c) Appropriation Ledger Posting – Ability to use the Appropriation Ledger Batch Input file and post to the Appropriation Ledger Detail and the Appropriation Ledger Summary.

d) Appropriation Ledger Reconciliation – Ability to create a data file (integration) used to reconcile LAS/PBS Appropriation Ledger Summary balances with those in the FLAIR Central Accounting System.

e) Appropriation Ledger Summary Data to Budget Detail File Load – Ability to update appropriation data from the Appropriation Ledger into the Budget Detail, Nonoperating Budget Detail, or Certifications Forward files.

f) Appropriation Ledger Transfer – Ability to request and create a data file (integration) of specific appropriation ledger detail records to be transferred to the FLAIR Central Accounting System.

g) Budget Allocation Audit – Ability to report Appropriation Ledger Summary data where disbursements are greater than appropriations, check and update the Appropriation Ledger Summary balances against the detail records, and check the Position and Rate Ledger Summary balances against the detail.

h) Budget Allocation File Maintenance – Ability to manage the Budget Allocation Component Detail data including deleting records from the Appropriation Ledger Detail and the Position and Salary Rate Ledger file that have zeroes in all their amount fields.

i) Nonoperating Budget Column Float – Ability to copy (float), move, or delete (zero) Nonoperating Budget detail data.

j) Quarterly Release Calculate and Post Data – Ability to project releases for the Appropriation Ledger and update a batch posting input file.

3.2 Agency Legislative Budget Request

Section 216.023(4)(a), Florida Statutes identifies the information expected to be submitted by the head of each agency to the Legislature and to the Governor as prescribed by the budget instructions. The agencies use the LAS/PBS budget development functions, to complete the legislative budget request, including all supporting forms and schedules required by law. Once completed, the agencies use functions within LAS/PBS to submit the legislative budget request to the Florida Fiscal Portal (FFP) for review by OPB, House, and Senate.

The Legislative Budget Request (LBR) is an agency’s request to the Legislature for the amount of funds and positions the agency head believes necessary to perform legislatively authorized or required services and activities. The head of each state agency submits a final legislative budget request to the Legislature and Governor based on the agency’s independent judgment of its needs.

The agencies manage their LBR data and creates documents that are submitted electronically and posted on the Florida Fiscal Portal. The information described in the Budget Codes and Personnel Codes sections are the supporting data that is used to develop the agency’s LBR in the following areas and features of

LAS/PBS.

The LBR comprises various exhibits and schedules. Generally, exhibits offer different ways to view an agency’s budget request (by issue, category, etc.), and schedules are supporting documents for these exhibits.

Below is a list of exhibits and schedules that are created through the LAS/PBS application that are required to be submitted by agencies.

Exhibits and Schedules – Required for Agencies’ LBR Submission 2022-2023

Exhibit/Schedule Title Description Exhibit A: Issue Summary Summarizes the issues by budget entity. Provides the budget entity authority, service outcome, and service methodology.

Exhibit B: Appropriation Category Summary

Summarizes the request by appropriation category for each budget entity. Displays the number of positions and fund sources.

Exhibit D: Program Component Issue Summary

Summarizes the issues within a program component (like Exhibit A). Provides the objective of each program component.

Exhibit D-1: Detail of Expenses

Presents the actual prior year expenditures (FLAIR data) by appropriation category, object code, and fund sources for each program component.

Exhibit D-3A: Expenditures by Issue and Appropriation Category

Presents, by program component, both the request and supporting narrative justification for each issue.

Within each specific issue, the appropriation categories are displayed by funding source.

Constitutes the main body of the LBR.

Schedule I: Trust Funds Available

Summarizes revenues, nonoperating expenditures, adjustments, and operating expenditures, divided into four sections including a summary section to display unreserved fund balances. Displays prior year history, current year’s estimate, and the request year (including nonrecurring revenues) for each trust fund within the budget entity.

Schedule I: Trust Funds Available – Department Level (which includes Schedule IB:

Detail of Unreserved Fund Balances)

Schedule I Section:

Summarizes revenues, nonoperating expenditures, adjustments, and operating expenditures, divided into four sections including a summary section to display unreserved fund balances. Displays prior year history, current year’s estimate, and the request year (including nonrecurring revenues) for each trust fund within the department.

Schedule IB Section:

Identifies the funding sources and dollars associated with the ending unreserved fund balances.

Schedule II: Summary of Positions

Summarizes position information for each class of positions within the same program component and issue code for each budget entity. Divided into three segments and displays pay grade/step, the number of positions, and the estimated rate of salary (does not include benefits).

Schedule III: Summary of Salaries/Benefits

Summarizes the computation of salaries and benefits for each budget entity. Divided into three segments.

Schedule IV: Information Technology

Summarizes Information Technology (IT) issues only.

Schedule VIIIA: Priority Listing of Agency Budget Issues – Requested Expenditures Over Base Operating Budget

Displays a summary priority listing of the budget issues at the department level and provides a cross-reference to the agency Long Range Program Plan (LRPP). Provides a priority of the issues requested that are above the base operating budget, a narrative, which explains each priority issue, and its relationship to the LRPP.

Schedule VIIIB-1: Priority Listing of Agency Budget Issues in the Event of Revenue Shortfalls for Current Year

Identifies reductions from Fiscal Year 2022-23 recurring and/or nonrecurring appropriations that could be used to address a potential revenue shortfall for Fiscal Year 2022-23.

Schedule VIIIB-2: Priority Listing of Agency Budget Issues in the Event of Revenue Shortfalls for Legislative Budget Request Year

Identifies recurring budget reductions that can be made in Fiscal Year 2023-24 in the event that budget reductions are necessary.

Schedule XI: Agency-Level Unit Cost Summary Spreadsheet

Summarizes the actual prior year expenditures for all activities, measures, and associated unit costs at the agency level. Expenditures for administrative and information technology activities are allocated to all other activities to be included in the calculation of the unit cost. In addition, it reconciles the total appropriations (adjusted) for the actual prior year with the total activity expenditures (including pass throughs and reversions) for the actual prior year.

Fixed Capital Outlay (FCO) expenditures are segregated and not included in the calculation of unit cost.

3.2.1 Master Data Entry

The LAS/PBS system allows the ability to add, edit, view/report, and delete Budget data. This section explains features within the LAS/PBS providing Agencies to create their LBR using features within the Master Data Entry of

LAS/PBS.

The following features facilitate the ability to accomplish data entry during the budget data development:

a) Budget Detail – Ability to manage budget detail data (see

LAS/PBS Budget Data Elements section).

b) Position Adjustment Detail – Ability to manage position adjustments detail data and concurrently update Budget Detail data to keep synchronized (see LAS/PBS Budget Data Elements section).

c) Other Salary Amount Detail – Ability to manage Other Salary Detail data and concurrently update Budget Detail data to keep synchronized (see LAS/PBS Budget Data Elements section).

d) Current Position Data – Ability to manage personnel Current

Position data (see LAS/PBS Budget Data Elements section).

e) Trust Funds Available Section I: Detail of Revenues – Ability to manage Trust Funds Available data for revenue details for the prior fiscal year, current fiscal year, and next fiscal year.

f) Trust Funds Available Section II: Detail of Nonoperating Expenditures – Ability to manage Trust Funds Available for nonoperating expenditures details for the prior fiscal year, current fiscal year, and next fiscal year.

g) Trust Funds Available Section III: Adjustments – Ability to manage Trust Funds Available for adjustment details for the prior fiscal year, current fiscal year, and next fiscal year.

h) Trust Funds Available Section IV: Summary – Ability to manage Trust Funds Available for the beginning unreserved fund balances for the prior fiscal year, current fiscal year, and next fiscal year.

i) Trust Funds Available Schedule IB: Detail of Unreserved Fund Balance – Ability to manage the details associated to the Unreserved Fund Balance data for the prior fiscal year, current fiscal year, and next fiscal year.

j) Current Position Data Upload – Ability to upload selected Current Position data into LAS/PBS from an Excel spreadsheet or template.

k) Current Position Spreadsheet – Ability to download Current Position data from LAS/PBS to an Excel spreadsheet.

l) Custom Spreadsheet – Ability to create and download selected Budget Detail data or Historical Detail data into an Excel spreadsheet.

m) Budget Detail Data Upload – Ability to upload selected Budget Detail data into LAS/PBS from an Excel spreadsheet or template.

n) Other Salary Amount Detail Data Upload – Ability to upload Other Salary Amount data into LAS/PBS from an Excel spreadsheet or template.

o) Position Adjustment Spreadsheet – Ability to download Position Adjustment data from LAS/PBS to an Excel spreadsheet.

p) Position Adjustment Data Upload – Ability to upload Position Adjustment data into LAS/PBS from an Excel spreadsheet or template.

q) Schedule I – Trust Funds Available – Ability to download Trust Funds Available data to an Excel spreadsheet (Pro Forma format or Excel format).

r) Trust Funds Available Section I: Detail of Revenues Data Upload

– Ability to audit and upload Trust Funds Available Section I:

Detail of Revenues data into LAS/PBS from an Excel spreadsheet or template.

3.2.2 Narrative Data Entry

The following features are to accomplish narrative data entry for Budget Development:

a) Activity Issue Narrative – Ability to manage Activity Issue Narrative used to describe agencies’ activities and unit cost measures. The activity narrative is printed in the Activity Detail Report and the LBR Schedule XI: Agency-Level Unit Cost Summary report.

b) Budget Entity Narrative – Ability to manage Budget Entity Narrative which describes the purpose of each budget entity. The narrative will print on the LBR Exhibit A - Issue Summary report.

c) Issue Narrative – Ability to manage Issue Narrative used to describe or justify each budget issue. The narrative will print on the LBR Exhibit D-3A, Schedule VIIIB-1 and VIIIB-2, Schedule VIIIC, and the Narrative List report.

d) Issue Narrative Replication – Ability to replicate Issue Narrative data from a specified source to a specified target.

e) Priority Issue Narrative – Ability to manage as well as assign priority numbers for agencies’ Priority Issue Narrative. The narrative will print on the LBR Schedule VIIIA - Priority Listing of Agency Budget Issues - Requested Expenditures over Base Operating Budget report.

f) Program Component Narrative – Ability to manage Program Component Narrative used to describe the purpose of each program component. The narrative will print on the LBR Exhibit D

– Program Component Issue Summary report.

g) Issue Narrative Download – Ability to select and download D-3A Issue Narrative, Activity Issue Narrative, or Priority Issue Narrative data from LAS/PBS to a Word document.

h) Narrative Queue – Ability to unlock narrative records that have been left locked in the queue and need to be unlocked.

i) Narrative Upload – Ability to upload Issue Narrative, Activity Issue Narrative, or Priority Issue Narrative data into LAS/PBS from a Word document.

3.2.3 Exhibits and Schedules

The following features are utilized to create exhibits and schedules as required for Budget Development:

a) Exhibit A, D, and D-3A – Ability to report on various requested scenarios of budget data to produce an Exhibit A, Exhibit D, Exhibit D-3A, Statewide Issues, Schedule IV, Schedule VIIIA, Schedule VIIIB-1, Schedule VIIIB-2, and Schedule VIIIC.

b) Exhibit B – Ability to report on various requested scenarios of budget data to produce the Exhibit B.

c) Exhibit D-1 – Ability to report on various requested scenarios of actual expenditure data to produce the Exhibit D-1.

d) Personnel Schedule II & III – Ability to report on various requested scenarios of positions, salaries and benefits and salary rate data to produce a Detail List, Schedule II, Schedule III, Schedule II Summary, or an Issue Detail of Salaries and Benefits.

e) Schedule I – Trust Funds Available – Ability to report various scenarios of Trust Funds Available data to produce the Schedule I and Schedule 1B for each trust fund within each agency. Also, to download the Trust Funds Available data to an Excel spreadsheet to produce the Pro Forma Schedule ID.

f) Schedule XI – Agency-Level Unit Cost Summary Spreadsheet – Ability to produce the Schedule XI spreadsheet which is required for submission in the LBR to report on activities and unit costs for each agency.

g) Legislative Budget Request – Ability to request a complete package of all automated Legislative Budget Report (LBR) exhibits, schedules, and audits at one time.

h) Publish Exercise – Provides the means for agencies to upload and publish their LBR Exhibits, Schedules, and other documents to the Florida Fiscal Portal.

3.2.4 Copy, Move, Delete Data

The following features are utilized to manage data as required for Budget

a) Activity Column Creation – Ability to create a starting Activity

Column using prior year activity data and prior year expenditure data.

b) Budget Entity Narrative Copy, Delete, Move – Ability to manage the Authority and Description for Budget Entity Narrative.

c) Budget Detail Data Copy, Delete, Move, Reverse – Ability to manage Budget Detail data, Trust Funds Available data, Other Salary Amount data, and Position Adjustment data files.

d) Budget Detail Source to Target – Ability to copy (float) or move data from one record to another in the Budget Detail data, Other Salary Amount data, and Position Adjustment data files.

e) Calculate and Copy – Ability to calculate the sum of or difference between two columns and copy the results to a third column.

f) File Load – Ability to load data from one file into another. Load Budget Detail data to Historical data, Historical data to Budget Detail data, and Carry/Certification Forward data to Historical data.

g) Historical Column Float – Ability to copy (float) or delete (zero) Historical Detail data and/or Trust Funds Available data.

h) Issue Narrative Copy, Delete, Move – Ability to manage Issue Narrative, Activity Issue Narrative, or Priority Narrative data.

i) Lapse and Fund Percent Float – Ability to copy (float) or delete (zero) increase lapse percent, funds and fund percent, or standard lapse percent.

j) Merge and Copy – Ability to merge (sum) two columns of Budget

Detail data to a third column.

k) Multi-File Column Copy, Delete – Ability to copy or delete Budget

Detail data, Other Salary data, and Position Adjustment data, and/or Trust Funds Available data.

l) Program Component Reorganization – Ability to reorganize records by budget entity and/or program component for Budget Detail, Carry/Certifications Forward, Current Position, Historical Detail, Other Salary, Position Adjustment, Program Component Narrative, and Trust Funds Available data.

m) Roll and Copy – Ability to roll all the D-3A level data in a specified column up to the Exhibit B-level and copy it into another column.

n) Download Column Data – Ability to download Trust Fund receipt data or Nonoperating data to a .txt file, create a .txt file of new Nonoperating accounts, or transfer any mainframe dataset to a folder on a shared drive.

o) Unreserved Fund Balances Load – Ability to copy Unreserved Fund Balances data from a FLAIR dataset to a backup dataset, load the backup dataset to the Unreserved Fund file, and report the data. This is integration between FLAIR and LAS/PBS.

p) Upload Data File – Ability to upload data from various sources to LAS/PBS. The data includes but not limited to Catalog of Federal Domestic Assistance (CFDA) website, State University System (SUS) and Legislative Branch personnel data for Transparency Florida. This is integration between the SUS and Legislative Branch to LAS/PBS and Transparency Florida.

3.2.5 Other Budget Development Reports

The following features are utilized to create reports as required for Budget

a) Saved Reports – Statewide – Ability to set up parameters for a report and save it to be run at any time. Statewide saved reports are intended to be available to all users of LAS/PBS.

b) Saved Reports – Department – Ability to set up parameters for a report and save it to be run at any time. Department saved reports are intended to be available to all users within a specific department.

c) Saved Reports – User – Ability to set up parameters for a report and save it to be run at any time. User saved reports are intended to be available to the user that created it.

d) Activity Detail – Ability to create reports of Activity dollars, FTE, Standards, Unit Cost Measures, Unit Costs, and Activity Narrative data.

e) Annual Trust Fund Report – Ability to produce an annual report of trust funds as required by section 216.178(2), Florida Statutes. This includes Unreserved Fund Balances for July 1 and June 30 and summarized revenues, adjustments, and expenditures from the Budget Detail, Historical Detail and Trust

Fund Detail data.

f) Certifications Forward – Ability to produce the Certification of

Outstanding Obligations Report, the Certifications Forward Analyst Workcopy Report, and the Negative Variance Report. These reports are used to review the carry/certified forward items that were requested by the Agencies and/or approved by EOG/OPB.

g) Certifications Forward Fixed Capital Outlay Report – Ability to produce a detailed or summary report of Certified Forward Fixed Capital Outlay projects data. In addition, there are three audit reports available used to review the certified forward items that were requested by the Agencies and/or approved by EOG/OPB.

h) Certifications Forward Operations Detail – Ability to request a detailed report of Operating Carry Forward Items (accounts payables, encumbrances, and accounts receivables) requested by agencies and/or approved by EOG/OPB. This report displays the Carry Forward data at the same level of detail which is carried in the FLAIR System.

i) CFDA Summary Report – Ability to request a summary report of the Catalog of Federal Domestic Assistance revenues identified in the Trust Funds Available data.

j) Detail of Unreserved Trust Fund Balance – Ability to produce the Schedule IB (Detail of Unreserved Fund Balance) document or to download the data to an Excel spreadsheet. Currently the LBR Schedule IB is also produced using the Schedule I Report.

k) Exhibit D-3 – Ability to create the Exhibit D-3 document that previously was included in the LBR. The Exhibit D-3 is useful when verifying that issues are appropriately aligned with appropriation categories on the LBR Technical Review Checklist as well as identifying negative appropriation category problems.

l) Generic Report – Ability to customize and create a report of Budget Detail data or Historical Detail data in a columnar format (similar to the Custom Spreadsheet). This is also used in conjunction with running multiple audits at one time via the Generic Audit Report request.

m) Narrative List – Ability to report narrative associated with Budget Entities, Program Components, D-3A Issues, Activity Issues, and Priority Issues as it appears on various Exhibits, Schedules, reports, and websites.

n) Nonoperating Budget – Ability to report the annual Nonoperating Budget and display associated comments that provide an explanation/justification for new or modified amounts from the prior year.

o) Other Salary Amount – Ability to report Other Salary Amounts which are not associated with a specific position and are non-FTE related, such as overtime and on-call fees.

p) Position and Rate Ledger Summary Data to Budget Detail File Load – Ability to summarize positions and rate data from the Position and Salary Rate Ledger and load to Budget Detail data.

q) Revenue Cap Report – Ability to identify revenues in the Trust

Funds Available data that are capped (revenues covered by limitation) and/or non-capped (revenues not covered by limitation.)

r) Trust Fund Available Section II: Detail of Nonoperating Expenditures Data Upload – Ability to audit and upload Trust Funds Available Section II: Detail of Nonoperating Expenditures data into LAS/PBS from an Excel spreadsheet or template.

s) Trust Fund Adjustment – Ability to create report of the Adjustment (Section III only) from the LAS/PBS Trust Funds Available.

t) Trust Fund Expenditures – Ability to create report of the Detail of Non-Operating Expenditures from the LAS/PBS Trust Funds Available.

u) Unit Cost Summary – Ability to report Unit Cost Summary in the LBR format.

3.2.6 Audits and Updates

The following features are utilized to run audits and updates as required for Budget Development:

a) Annualization – Ability to calculate annualized amount for all

Budget Detail data with specific issue code(s). The amount is calculated based on annualization period specified, and the resultant amount is stored.

b) Base Rate Audit – Ability to audit or update positions (Vacant/Filled) that are less than or greater than the pay grade minimum on the Current Position and Position Adjustment files.

c) Budget Comparison Audit – Ability to create an audit report on the Current Position data, Other Salary Amount data, Position Adjustment data, Budget Detail data, and/or Historical Detail data by comparing FTE, Dollars, and/or Salary Rate for a singular file or combination of these files to a Budget Detail column.

d) Calculate Salary Increase – Ability to request Pay Package Distribution and Allocation reports and updates.

e) Current Position Forced Recalculation – Ability to update calculated amount fields on the Current Position data.

f) Current Position/Historical FTE Audit – Ability to create an audit report comparing FTE on the Current Position file to FTE on the Historical Detail file and update the Historical Detail file.

g) Generic Audit Report – Ability to request a group of audit reports that have been previously saved to a user's menu, a department menu, or the statewide menu, from this single transaction, rather than accessing each individual saved transaction and submitting each independently.

h) Narrative Audit – Ability to verify that narrative (Budget Entity, Program Component, and/or D-3A Issue narrative) exists for each and create appropriate audit report.

i) Negative Appropriation Category – Ability to create an exception report to highlight where negative figures exist in the file that would appear on the Appropriations Bill.

j) Position Adjustment Forced Recalculation – Ability to update the calculated amount fields on the Position Adjustment data. Used to keep personnel data and the Position Adjustment data in sync.

k) Requested Position Audit – Ability to create an exception report showing variances between the Budget Detail and the Position Adjustments/Other Salary Amounts data.

3.3 Governor’s Budget Recommendations

Section 216.163, Florida Statutes describes the Governor’s recommended budget and how it must reference the legislative budget requests and be consistent with the format of the current fiscal year GAA. The Governor’s recommended budget is displayed by appropriation category within each budget entity.

OPB reviews state agencies’ legislative budget requests and make budget recommendations. The recommended budget will be balanced to proposed revenues based on the Governor’s own conclusion and judgement. It must be consistent with the format of the current year GAA. This includes recommendations for operations and fixed capital outlay for each agency and the judicial branch.

OPB uses the LAS/PBS budget development functions to complete the governor’s recommended budget, including all supporting forms and schedules required by law. Most if not all of the features outlined in the LAS/PBS Budget Development section of this document are used.

The official document is uploaded to the Florida Fiscal Portal using functions within LAS/PBS to meet Florida Statutes requirements of electronically transmitting to the legislative appropriations committees the Governor’s recommended budget and other documents. The recommendations must be created in the LAS/PBS system and submitted 30 days prior to the legislative session.

The features and processes within LAS/PBS include but are not limited to the following. Each are required during the Governor’s Budget Recommendations phase of the budget cycle.

3.3.1 Master Data Entry

The LAS/PBS system allows the ability to add, edit, view/report, and delete Budget data. This section explains features within the LAS/PBS providing OPB to create their LBR using features within the Master Data Entry of LAS/PBS.

The following features facilitate the ability to accomplish data entry during the governor’s recommended budget development:

b) Position Adjustment Detail – Ability to manage position adjustments detail data and concurrently update Budget Detail data to keep synchronized (see LAS/PBS Budget Data Elements section).

c) Other Salary Amount Detail – Ability to manage Other Salary Detail data and concurrently update Budget Detail data to keep synchronized (see LAS/PBS Budget Data Elements section).

d) Custom Spreadsheet – Ability to create and download selected Budget Detail data or Historical Detail data into an Excel spreadsheet.

e) Budget Detail Data Upload – Ability to upload selected Budget Detail data into LAS/PBS from an Excel spreadsheet or template.

f) Other Salary Amount Detail Data Upload – Ability to upload Other Salary Amount data into LAS/PBS from an Excel spreadsheet or template.

g) Position Adjustment Spreadsheet – Ability to download Position Adjustment data from LAS/PBS to an Excel spreadsheet.

h) Position Adjustment Data Upload – Ability to upload Position Adjustment data into LAS/PBS from an Excel spreadsheet or template.

i) Trust Funds Available Section I: Detail of Revenues – Ability to manage Trust Funds Available data for revenue details for the next fiscal year.

j) Trust Funds Available Section II: Detail of Nonoperating Expenditures – Ability to manage Trust Funds Available for nonoperating expenditures details for the next fiscal year.

k) Trust Funds Available Section III: Adjustments – Ability to manage Trust Funds Available for adjustment details for the next fiscal year.

l) Trust Funds Available Section IV: Summary – Ability to manage Trust Funds Available for the beginning unreserved fund balances for the next fiscal year.

3.3.2 Narrative Data Entry

The following features are to accomplish narrative data entry for budget development:

a) Bill Text – Ability to manage Bill Text (Proviso) language used to limit or restrict the use of funds or otherwise condition the…