COMPTROLLER'S MEMORANDUM NO. 02 (1980-81)
TO: INDIVIDUALS AND DEPARTMENTS ADDRESSED
SUBJECT: CERTIFIED FORWARD APPROPRIATIONS
Certified forward appropriations can only be expended for the items and amounts certified by the agency head and approved as legal encumbrances by the Executive Office of the Governor, in accordance with Section 216.301, Florida Statutes.
In order to document that only those items specifically approved to be certified are paid from the certified appropriation, a reference to the approved detailed listing must be made by the agency for each item paid from the certified forward appropriation. This reference may be made by providing the Comptroller with the appropriate page and item number or by providing a copy of the page on which the approved item is highlighted in some manner. This will be required for items paid directly from the certified appropriation, as well as items transferred to the certified appropriation which were originally paid from the 1980-81 appropriations.
If you have any questions relating to this matter, please contact the Bureau of Auditing at (904) 488-4094, Suncom 278-4094.