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Division Director

Christina Smith

Assistant Director

Rick Sweet


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
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September 23, 1974

COMPTROLLER'S MEMORANDUM NO. 06 (1974-1975)

TO: INDIVIDUAL DEPARTMENTS ADDRESSED

RE: NEW PROCEDURES FOR OUTDATED OR 12 MONTHS OLD WARRANTS


The restoration and re-issue of outdated warrants has been changed to give each agency more control and responsibility over their respective outdated warrants.

The new procedure is as follows:

Any warrant, after a period of twelve (12) months from date of issue, remaining outstanding and unpaid, will be automatically restored as follows:

If originally drawn on an account within the General Revenue Fund, Trust Fund, or other funds, an outdated warrant is restored to the Cash Control of original issue and corresponding Re-issue Account. It is not restored to the appropriation account of original issue, but is available for reissue at some future date up to 36 months of issue date from the Re-issue Account.

Each agency will be responsible for the re-issue of amounts from their respective Trust Re-issue Account and the General Revenue Fund Re-issue Account code 1-441-0692. See sample voucher form and backup data.

All vouchers submitted to the Comptroller for re-issue of outdated warrants require the original warrant, or in lieu thereof, a properly executed Affidavit for Duplicate Warrant.

If it is determined that the amount involved should no longer be classified as an obligation of the State of Florida, the agency should furnish an explanation to the Comptroller and request amount involved be deleted from the appropriate Re-issue Account.

Any warrant, after a period of 36 months from date of issue, previously subject to re-issue, will periodically be deleted from the appropriate Re-issue Account.

In changing from the old procedure, the outdated warrants remaining in the Trust Cancellations and Restorations Account as of 6-30-74 will be transferred to each Agencies' Cash Control and restored to the Re-issue Account within that Cash Control. (Detail listing of warrants attached for agencies having outstanding 12 months old obligations).

Each month as outdated warrants are restored to the Re-issue Account by a transaction code 08, a detail listing will be sent to the Agency. Also, a detail listing of warrants deleted from the Re-issue Account will be furnished. This listing will include warrants re-issued within the fiscal year, warrants no longer an obligation due to agency request, and warrants which had become 36 months old and are no longer an enforceable obligation by law.

All disbursements made by the agencies from the Re-issue Account should be only for the re-issue of warrants restored and remaining in that account.

For the initial changeover, it is recommended that all vouchers be transmitted to the Office of the Comptroller, State Reconciliation Section, Room 243, Carlton Building, Tallahassee, Florida 32304.

Any questions concerning outdated warrants should be directed to Bill Berry, Reconciliation Section, telephone number 904-488-7872.

THIS MEMORANDUM INCLUDED ATTACHMENTS WHICH CANNOT BE TRANSMITTED. IF YOU WOULD LIKE TO OBTAIN THESE DOCUMENTS, PLEASE CALL THE RECONCILIATION SECTION AT 488-7872.