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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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October 13, 1994

COMPTROLLER'S MEMORANDUM NO. 04 (1994-95)

SUBJECT: RELEASE OF PAYROLL WARRANTS TO EMPLOYEES


In Comptroller's Memorandum No. 2 (1994-95), on this subject, we advised that Bureau of State Payrolls Rule 3A-31.211, Florida Administrative Code, was being amended. This change was necessary to avoid potential penalties for the untimely deposit of payroll taxes as the result of the early release of warrants to employees.

The proposed amendment to the Rule was published in the September 9, 1994, issue of the Florida Administrative Weekly. The Rule was subsequently filed with the Secretary of State's office on October 10, and will take effect on October 30, 1994. Please note, however, that the warrant delivery restrictions detailed in Comptroller's Memorandum No. 2 (1994-95) were effective on August 11, 1994, and remain in effect.

In addition to amending the Rule to ensure that the State avoids potential penalties, we are pursuing an alternative payroll tax deposit technique with the Internal Revenue Service (IRS) that would allow employees not scheduled to work on payday to receive their pay warrants on the workday prior to payday. This matter has been discussed with the IRS and we have requested that they review a written proposal to accommodate the early release of payroll warrants for employees not working on their payday. We will keep agencies advised of the outcome of this effort.

We recognize the difficulties faced by employees who are not scheduled to work on the regular payday, in obtaining their pay warrants, and will make every effort to find an acceptable alternative solution to this problem. Questions regarding this matter should be directed to the Bureau of State Payrolls at 488-6416 or Suncom 278-6416.