Florida accounting information resource manual

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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. This is a cash-basis system for the control of budget by line item of the General Appropriations Act.

The Departmental Accounting Component DAC maintains agency accounting records and provides agency management with a budgetary check mechanism. Primary users of DAC are state agencies. The Payroll Component processes the State's payroll.