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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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May 9, 1996

COMPTROLLER'S MEMORANDUM NO. 26 (1995-96)

SUBJECT: RECYCLING PROCEEDS


On April 26, 1996, we disseminated a draft Comptroller's Memorandum regarding the use of proceeds from the sale of recyclable materials. We appreciate the responses from agencies, as those responses were very helpful in finalizing the guidelines for use of recycling proceeds. We have attempted to address all of the concerns and questions presented.

The following are the guidelines for use of proceeds from the sale of recyclable materials under Section 403.7145(2), Florida Statutes:

  1. Recyclable materials mean those materials which are capable of being recycled and which would otherwise be processed or disposed of by an agency as solid waste.

  2. As provided for in Section 403.7145(2), Florida Statutes, the proceeds from the sale of recyclable materials may be expended by an agency for employee benefits and other purposes in order to provide incentives for its employees to participate in the recycling program. This includes, but is not limited to, the following items if the agency can demonstrate that the use of the funds for these purposes will provide incentives to employees to participate in the recycling program: promotional or acknowledgment items, such as gift certificates, pens, mugs, T-shirts, paperweights, letter openers, lapel pens, posters, and plaques; agency picnics, luncheons, breakfasts, refreshments; paper, supplies and maintenance for copiers; and rental of facilities for agency meetings. Promotional items, such as mugs and T-shirts, do not have to contain references to recycling. Acknowledgments may be made to individuals or to groups of individuals. In summary, the proceeds may be expended for any purpose designated by the agency to provide incentives to employees to participate in the recycling program, unless the expenditure is prohibited by law. Upon request, the agency must provide information to demonstrate that the expenditure provides incentives to employees to participate in the recycling program.

  3. Proceeds from the sale of recyclable materials may be treated as Current Year Refunds. The accounting information required on Form CBA-22 will be waived when the transaction is identified as proceeds from the sale of recyclable materials. Agencies will be responsible for maintaining accurate records of receipts, disbursements and a running balance of proceeds available, subject to review by this office. The proceeds must be deposited in the General Revenue Fund or any appropriate trust fund within the State Treasury, unless the agency has authority to deposit the funds outside the State Treasury.

  4. Inasmuch as expenditures authorized under this program may represent items that are not normally allowable, payment requests should clearly indicate that the proposed expenditures are being made from proceeds from the sale of recyclable materials.

Questions regarding this memorandum should be directed to the Bureau of Auditing at 410-9194, Suncom 210-9194.