The Florida Senate

¹1011.4105  Transition from state accounting system (FLAIR) to university accounting system.--

(1)  Universities and colleges under the supervision of the State Board of Education shall use the state accounting system (FLAIR) for fiscal year 2002-2003. The universities shall not be required to provide funds to the Department of Banking and Finance for the utilization of FLAIR.

(2)  Beginning with the 2003-2004 fiscal year, any university may transition from FLAIR to the university's accounting system.

(3)  To accomplish the transition from FLAIR to a university's accounting system, the university board of trustees must submit to the State Board of Education a plan developed in cooperation with the State Comptroller (Chief Financial Officer). The plan must contain the actions the university will take, or has taken, to implement this transition. The plan must provide time lines for completion of actions and the target date the university will have implemented and tested parallel systems with appropriate audit and internal controls in place that will enable the university to satisfactorily and timely perform all accounting and reporting functions required by state and federal law and rules of the State Board of Education.

(4)  When a university is ready to transition from FLAIR to its own system, the State Board of Education shall verify that the system the university has implemented and tested is adequate for the university, the university has appropriate audit and internal controls in place, the university has the resources required to operate and maintain the system, and that the university and the State Comptroller (Chief Financial Officer) are prepared to implement the transition. The State Board of Education shall submit to the Executive Office of the Governor and the chairs of the appropriations committees of the Senate and House of Representatives confirmation of this verification and the date the transition will be effective. Transition for any university shall not take place until after the State Board of Education has submitted this confirmation.

(5)  The State Board of Education in cooperation with each university and the Department of Banking and Finance shall develop a plan and establish the deadline for all universities to have completed the transition from FLAIR. The board shall submit a copy of this plan to the Executive Office of the Governor and the chairs of the appropriations committees of the Senate and House of Representatives.

History.--s. 635, ch. 2002-387.

¹Note.--Section 2, ch. 2002-402, provides that "[i]n order to implement Specific Appropriations 7C-7H, 11A, and 166S-181A and Section 9 of the 2002-2003 General Appropriations Act:

"(1)  Universities in the State University System shall utilize the state accounting system (FLAIR) for fiscal year 2002-2003 but are not required to provide funds to the Department of Banking and Finance for its utilization.

"(2)  Notwithstanding the provisions of ss. 216.181, 216.292, and 240.2094, Florida Statutes, and pursuant to s. 216.351, Florida Statutes, funds appropriated or reappropriated to the state universities in the 2002-2003 General Appropriations Act, or any other act passed by the 2002 Legislature containing appropriations, shall be distributed to each university according to the 2002-2003 fiscal year operating budget approved by the university board of trustees. Each university board of trustees shall have authority to amend the operating budget as circumstances warrant. The operating budget may utilize traditional appropriation categories or it may consolidate the appropriations into a special category appropriation account. The Comptroller or Chief Financial Officer, upon the request of the university board of trustees, shall record by journal transfer the distribution of the appropriated funds and releases according to the approved operating budget to the appropriation accounts established for disbursement purposes for each university within the state accounting system (FLAIR).

"(3)  Notwithstanding the provisions of ss. 216.181, 216.292, 240.241, and 240.277, Florida Statutes, and pursuant to s. 216.351, Florida Statutes, each university board of trustees shall include in an approved operating budget the revenue in trust funds supported by student and other fees as well as the trust funds within the Contract, Grants, and Donations, Auxiliary Enterprises, and Sponsored Research budget entities. The university board of trustees shall have the authority to amend the operating budget as circumstances warrant. The operating budget may utilize traditional appropriation categories or it may consolidate the trust fund spending authority into a special category appropriation account. The Comptroller or Chief Financial Officer, upon the request of the university board of trustees, shall record the distribution of the trust fund spending authority and releases according to the approved operating budget to the appropriation accounts established for disbursement purposes for each university within the state accounting system (FLAIR).

"(4)  This section expires July 1, 2003."