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Division Director

Christina Smith

Assistant Directors

Rick Sweet

Rachael Lieblick


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

(850) 413-5510
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Comptroller's Memoranda 1990s

1999-2000

CM # SUBJECT STATUS ELIMINATION REASON
01 Electronic Payment Authorization Active  
02 Method and Class of Travel Active  
03 Florida Single Audit Act Implementation Active  
04 Payroll Default Account and Clearing Negative Balances Active  

1998-1999

CM # SUBJECT STATUS ELIMINATION
REASON
01 Payments or Reimbursements for Employee Moving Expenses Active  
02 Payment for Bar Dues Inactive Superseded by CFOM 02, 2008-09
03 Requests For Duplicate Warrants - Asset Recovery Companies Active  
04 State Purchasing Card Program Active  

1997-1998

CM # SUBJECT STATUS ELIMINATION
REASON
01 Documentation for Cost Reimbursement Contracts Active  
02 Voucher Processing Handbook Inactive Rescinded by CM 08, 2002-03
03 Interest Rate for 1998 Inactive Outdated
04 Travel Mileage Active  
05 Deletion of Additional Comptroller's Memoranda Inactive Outdated

1996-1997

CM # SUBJECT STATUS ELIMINATION
REASON
01 Mandatory Direct Deposit - New Employees Inactive Outdated
02 Tracking of Commodity Purchase Orders / Contracts Active  
03 Interest Rate for 1997 Inactive Outdated
04 Clarification of Comptroller's Memorandum No. 10 (1991-92) Active  
05 Nonresident Alien Expenditure Object Codes Inactive Payroll Manual
06 Duplicate Payment Avoidance Active  
07 Implementation of a Single Entry Point for EDI Transaction Active  
08 Revised Class C Processing Schedule Inactive Outdated
09 Federal Employer Identification Number Inactive Rescinded by CM 03, 2002-03
10 Payments For Purchases of Information Technology Resources Inactive Outdated
11 Fiscal Year Close-Out Inactive Outdated

1995-1996

CM # SUBJECT STATUS ELIMINATION
REASON
01 Direct Deposit Earnings Statements Inactive Outdated - CM 04, 2002-03
02 Payments to Vendors Who Owe Delinquent State Taxes Active  
03 Implementation of Invoice Sampling Active  
04 Equipment Leases Active  
05 Compliance Rating Inactive Superseded by CM 17, 1995-96
06 Motor Vehicle Impact Fee Refunds Inactive Outdated
07 Equipment Leases - Copiers Active  
08 Suppression of Employees Earning Statement Inactive Outdated
09 Change in Retention Schedule for Original Vouchers Inactive Outdated
10 Interest Rate for 1996 Inactive Outdated
11 Electronic Payments for Local Governments Active  
12 Dissemination of Comptroller's Memoranda by Electronic Media Inactive Outdated
13 Retraction of Outdated Comptroller's Memorandums Inactive Outdated
14 Agency Input, Approval & Records Retention of W-4 Cards Inactive Payroll Manual
15 Bottled Water Inactive VP Handbook
16 Assignment of Agency Voucher Numbers (issued 3/11) (Final issued 4/8/96) Active  
17 Voucher Aging Schedule Inactive Replaced by CFOM #01, 2013-2014
18 Refund Overpayment of Taxes Active  
19 Airline Tickets-Unused Nonrefundable Tickets and Ticket Cancellation Penalties Inactive VP Handbook
20 Purchase, Lease, and Use of Cellular Phones Inactive VP Handbook
21 Expenditure of State Funds Active  
22 Contract Document Requirements Inactive VP Handbook
23 Additional Comptroller's Memorandum Deletions Inactive Outdated
24 Advance Payment - Contracts for $600 or Less Inactive VP Handbook
25 Cash Award Forms for Meritorious Service Awards Program Inactive Outdated - CM 04, 2002-03
26 Recycling Proceeds Active  
27 Fiscal Year Closeout Inactive Outdated

1994-1995

CM # SUBJECT STATUS ELIMINATION
REASON
01 Furniture Purchases - Chairs Inactive Outdated
02 Release of Payroll Warrants to Employees Inactive Payroll Manual
03 Meritorious Service Awards Program Awards Ceremonies Inactive VP Handbook
04 Release of Payroll Warrants to Employees Inactive Payroll Manual
05 Series 1991 Consolidated Equipment Financing Program Acquisition Period Expiration and Successor Program Inactive Outdated
06 Payments Under the Meritorious Service Awards Program Inactive Superseded by CM 25, 1995-96
07 Payments or Reimbursements for Moving Expenses Inactive Replaced by CM 01, 1998-99
08 Gross Receipts Tax on Dry Cleaning, Laundry, Uniform Rentals, and Linen Service Inactive VP Handbook
09 Interest Rate for 1995 Inactive Outdated
10 Interest Rate Language for Purchase Orders and Contracts Active  
11 Rules Update - Bureau of Auditing Inactive F.A.C.
12 Furniture Purchases Active  
13 Business Cards - Purchases Inactive VP Handbook
14 Payments to Aliens Active  
15 Expenditure of State Funds Inactive F.A.C.
16 Revenue Codes and Expenditure Codes Inactive Outdated
17 Fiscal Year Close-Out Inactive Outdated
18 Implementation of Invoice Sampling Active  
19 Continuation of Vendor Ombudsman Program Inactive Replaced by CFOM #01, 2013-2014
20 Statewide Policy for Receipt and Disbursement of Federal Funds Active  
21 New Object Codes for Repairs and Maintenance Inactive FLAIR Title Filed/Comptroller's Web Page
22 Cash and Budget Release Balances Active  
23 Motor Vehicle Impact Fee Refunds Inactive Outdated - CM 04, 2002-03

1993-1994

CM # SUBJECT STATUS ELIMINATION
REASON
01 Building Lease Payments Inactive Outdated
02 Advance Payment for Goods and Services Inactive VP Handbook
03 Delivery of State Warrants Inactive Outdated
04 Contract/Purchase Order Payments Inactive Superseded by CM 11, 2002-03
05 On-Line Salary Refund Function Inactive Payroll Manual
06 Inter-Agency Mail Inactive Agency Addressed 13, 2000-01
07 Furniture Purchases Inactive Outdated
08 Advance Payment Waivers Inactive VP Handbook
09 Contract Document Requirements Inactive Superseded by CM 22, 1995-96
10 Fiscal Year Close-Out Inactive Outdated
11 Travel Expenses - Increase in Mileage Allowance Inactive F.S.
12 Warrant Cancellations and Salary Refunds Inactive Payroll Manual
13 Revenue Codes for Sale of Goods and Sale of Services Inactive Outdated
14 Settlement of Claims Against the State Active  

1992-1993

CM #

SUBJECT

STATUS ELIMINATION
REASON
01 General Documentation Requirements for Purchase Quotations, Bids, and Proposals Inactive Rescinded by CM 14, 1992-93
02 Revision of Comptroller's Memorandum No. 1 (1992-93) Inactive Rescinded by CM 14, 1992-93
03 Get Lean Hotline Inactive Outdated
04 Airlines Antitrust Litigation Settlement Claims Inactive Outdated
05 Scheduled Aircraft Transportation Inactive  
06 Interagency Mail Inactive Outdated
07 Payment from Photocopies of Invoices Inactive F.A.C.
08 Americans With Disabilities Act - Documentation of Purchases Made Pursuant to the Act Active  
09 Airline Tickets - Unused Nonrefundable Tickets and Ticket Cancellation Penalties Inactive Superseded by CM 19, 1995-96
10 Financing Information Technology Resource Acquisitions Active  
11 New Expenditure Object Codes - Effective Immediately Inactive FLAIR Title File/Comptroller's Web Page
12 Remittance Information Provided to Vendors Inactive Outdated
13 Fiscal Year Close-Out Inactive Outdated
14 Contract Payments Active  

1991-1992

CM # SUBJECT STATUS ELIMINATION
REASON
01 New and Modified Revenue Categories Active  
02 Contract Terms Required by Sections 215.422 (5), 216.347 and 216.349, Florida Statutes Inactive F.S.
03 Community Leadership Courses Inactive VP Handbook
04 Purchases of Bottled Water Inactive Superseded by CM 15, 1995-96
05 Advance Payment - Contracts for $600 or Less Inactive VP Handbook
06 Consolidated Equipment Financing Program, Series 1991 Inactive Outdated
07 Reimbursement for Foreign Travel Expenses Inactive Replaced by CM 05, 2002-03
08 Revised Form - Refund for Overpayment of Salary Inactive Payroll Manual
09 Purchase, Lease, and Use of Cellular Telephones Inactive Superseded by CM 20, 1995-96
10 Contractual Services - Cost Reimbursement Contracts Inactive VP Handbook
11 Contractual Services - Contracts Signed After Services are Rendered Inactive Replaced by CM 01, 2002-03
12 Certification of Compliance with Section 215.422 (9), F S Inactive F.S.
13 Salary Increases Inactive Outdated
14 Revised Income Tax Withholding Tables Inactive Payroll Manual
15 Supplemental Appropriations Bill - Payroll Changes Inactive Outdated
16 Use of Cellular Telephones Inactive VP Handbook
17 Implementation of Supplemental Insurance - Pretax Benefits Program Inactive Payroll Manual
18 Productivity Enhancement Payment Processing Inactive F.S./F.A.C. Payroll Manual
19 Fiscal Year Close-Out Inactive Outdated
20 Employment Changes Due to Reorganization Inactive Payroll Manual
21 Florida Contraband Forfeiture Act Settlement Disbursements Active  
22 Reorganization of the Division of Accounting & Auditing Inactive Outdated
23 Absence of Budget for Fiscal Year 1992-93 Inactive Outdated
24 Documentation for Purchases from Local Purchasing Source Active  

1990-1991

CM # SUBJECT STATUS ELIMINATION
REASON
01 Validation of Accounts for Payroll Purposes Inactive Payroll Manual
02 Waivers of Section 216.181(12)(b), Florida Statutes Inactive Outdated
03 Information for Completing Class C Meal Allowances - Nonrecurring Compensation Requisition (Form DBF-BP-34) Inactive Payroll Manual
04 State of Florida Voucher for Reimbursement of Travel Expenses (Form DBF-AA-15) Inactive Outdated
05 General Revenue Budget Restrictions Inactive Outdated
06 SAMAS Property Accounting Subsystem Inactive Outdated
07 Equipment Lease Approvals Inactive Superseded by CM 04, 1995-96
08 Acquisition of Printing Equipment Inactive Repealed by Laws of Florida
09 General Revenue Budget Restrictions Inactive Outdated
10 Revised W-2 Form Inactive Payroll Manual
11 Service Fee on Returned Checks Inactive F.S.
12 General Revenue Budget Restrictions Inactive Outdated
13 Contractual Services Inactive Superseded by CM 14, 1992-93
14 Contractual Services - amended CM #13 (1990-91) Inactive Superseded by CM 14, 1992-93
15 Information Return Penalties Active  
16 Deadline for Processing Certifications Forward Inactive Outdated
17 Differences in Payroll Calculations to be Implemented January 1, 1991 Inactive Payroll Manual
18 Limitations on Expenditures Inactive Outdated
19 Reporting of Social Security Amounts by the Payroll System Inactive Outdated
20 Use of the SAMAS Revolving Fund System and Payments Between State Funds Inactive Outdated
21 Certification of Compliance with Section 215.422 (9), F S Inactive F.S.
22 Limitations on Expenditures Inactive Outdated
23 Registration of Lobbyists Inactive F.S.
24 Registration of Lobbyist Inactive F.S.
25 Modular Furniture and Wall Panels Inactive VP Handbook
26 New Revenue Category Codes Required to Administer the Service Charge to General Revenue Inactive FLAIR Title File
27 Furnishing Uniforms, Clothing and Shoes and Taxation of Uniform Allowance Payments Inactive Payroll Manual
28 Fiscal Year Close-Out Inactive Outdated
29 Acquisition of Printing Equipment Inactive Outdated - announces repeal
30 Vendor Notification of Vendor Ombudsman's Name and Telephone Number Inactive F.S.
31 Relocation of Cashier's Office Inactive Outdated
32 Implementation of Social Security (FICA) Coverage for OPS Employees Inactive Payroll Manual