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Florida Accounting Information Resource


The Florida Accounting Information Resource (FLAIR) is a double entry, computer-based, general ledger accounting system, which is utilized to perform the State's accounting and financial management functions. As provided in State law, FLAIR plays a major role in ensuring that State financial transactions are accurately and timely recorded and that the State's Annual Comprehensive Financial Report (ACFR) is presented in accordance with appropriate standards, rules, regulations, and statutes. Section 215.90 of the Florida Statutes designates the Department of Financial Services (DFS) as the functional owner of FLAIR. As the owner of FLAIR, DFS is responsible for its design, implementation, and operation.

The accounts of all State agencies are coordinated through FLAIR, which processes expense, payroll, retirement, unemployment compensation, and public assistance payments. FLAIR provides the following, in accordance with generally accepted accounting principles:

  • Accounting control over assets, liabilities, revenues and expenditures.
  • Department (Agency) management with budgetary control, while allowing divisions and lower levels of management maximum autonomy.
  • Adequate records for research, auditing requirements and claim settlements against the State.

FLAIR is updated on a daily basis, providing the user with current on-line information. The system is modular in design, which permits additions of subsidiaries as required and is adaptable to the mode of operation and reporting requirements of each individual department under the control and guidance of the Chief Fiscal Officer of each department.

FLAIR is composed of four components

The Central Accounting Component (CAC) maintains the State of Florida's checkbook used by DFS. This is a cash-basis system for the control of budget by line item of the General Appropriations Act. The primary user of CAC is the Division of Auditing and Accounting (A&A).

The Departmental Accounting Component (DAC) maintains agency accounting records and provides agency management with a budgetary check mechanism. The Statewide Financial Statements (SWFS) Subsystem assists and supports A&A in the preparation of the State's ACFR. Primary users of DAC are state agencies.

The Payroll Component processes the State's payroll. A&A is the primary user of this component.

The Information Warehouse is a reporting system that allows users to access information extracted from DAC, CAC, Payroll and certain systems external to FLAIR.

The Office of Information Technology (OIT) operates the State Chief Financial Officer's Data Center and maintains FLAIR.

FLAIR was formerly known as SAMAS (State Automated Management Accounting System). SAMAS was officially changed to FLAIR in 1997.