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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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April 21, 1983

COMPTROLLER'S MEMORANDUM NO. 18 (1982-83)

SUBJECT: DELIVERY OF STATE WARRANTS


Agencies are responsible for making a diligent effort to deliver State warrants transmitted to them by the Comptroller. In the event the payee cannot be located and such warrants are determined to be undeliverable, they should be returned immediately to the Office of Comptroller for cancellation.

Subsequent requests for reissue of the above warrants, depending on the transaction giving rise to the payment, are restricted by the time limitations provided for in Section 95.11, Florida Statutes, as follows:

  1. Within 20 years - an action on a judgment or a decree of a court of record in this state.

  2. Within 5 years - an action on a judgment or decree of any court, not of record, of this state or any court of the United States, any other state or territory in the United States or a foreign country, or a legal or equitable action on a contract, obligation or liability founded on a written instrument.

  3. Within 4 years - an action founded on a statutory liability, or a legal or equitable action on a contract, obligation or liability not founded on a written instrument, including an action for the sale and delivery of goods, wares, and merchandise, and on store accounts.

  4. Within 2 years - an action to recover wages or overtime or damages or penalties concerning payment of wages and overtime.

Other reissues may be restricted by the time limits of Section 17.26, Florida Statutes. Outstanding warrants which have not been presented for payment within one year after the last day of the month in which whey were originally issued, will no longer be honored by the State Treasurer as provided by Section 17.26, Florida Statutes. These warrants may be reissued only within the 3 year time period of this statute.

Requests for cancellation of warrants which are not in the physical custody of the issuing agency and which remain outstanding should not be made unless it is determined that the original disbursement was not authorized or otherwise should not have been made. Requests for cancellation of outstanding warrants should include sufficient detail to allow the Office of Comptroller to determine the propriety of the request.

If a request for duplicate warrant is received by the Office of Comptroller for a warrant which has not been returned for cancellation, a stop payment will be placed on the original warrant. In the event the warrant reaches the State Treasurer's Office and the payment is stopped before a duplicate is issued, the payee will be required to explain the endorsements on such warrants and, where appropriate, attest to forgery before a duplicate will be issued.

Occasionally, an agency requests that a stop payment order be placed on an outstanding warrant or that a warrant be charged back after receiving an affidavit attesting to forgery. In the first instance, the Treasurer's Office will halt and return the warrant if it is presented for payment. In the second instance, the Treasurer's Office will reverse the commercial check clearing process. The dishonored warrant then usually is left in the hands of the person who initially cashed the same. If the agency subsequently learns that the payee did in fact sign and cash the warrant or that for some other reason the holder of the warrant is entitled to payment, the Office of Comptroller should be advised of these circumstances in writing immediately.

If a duplicate warrant has been issued and paid by the Treasurer, the holder of the original warrant must seek his redress through other means. If a duplicate warrant has been issued and can be recovered, it should be returned to this Office for an indemnifying endorsement. If a replacement warrant is being requested a notation should be made advising this Office to affix the indemnifying endorsement before delivering the warrant to the agency. Upon receipt of the duplicate or replacement warrant by the agency, the same may be given to the holder of the original warrant in exchange for the original which should then be returned to this Office.

In the event an agency determines that a warrant should be returned to the Office of Comptroller to be canceled or voided, the face of the warrant should be boldly marked with the words "CANCEL" or "VOID" as appropriate. Care should be taken not to conceal the data fields with these markings.

Questions regarding this memorandum should be directed to the Bureau of Accounting, 488-2922, Suncom 278-2922.