COMPTROLLER'S MEMORANDUM NO. 15 (1989-90)
SUBJECT: PAYMENT OF CERTAIN CLASS C MEAL
ALLOWANCES AND MONTHLY MILEAGE ALLOWANCES
Below is a description of the procedures to be followed in order to implement this change. We are presenting this information in three categories: General Information which applies to both Class C meal allowances and monthly mileage allowances; Class C Meal Allowances; and, Monthly Mileage Allowances.
It is important to note that the change in procedures for the payment of these allowances applies only to payments to employees filling established positions as well as those not filling established positions. Payments of such amounts to nonemployees should continue to be paid through the Voucher Audit System as they have been historically.
Effective July 1, 1990, a weekly payroll schedule has been established to process these payments. Because these payments will not be made at the time we pay the employees' regular wages, they will be subject to the 20% withholding of income tax rule. Once a person has paid the maximum FICA taxes, the payments will not be reduced by the 7.65% FICA or the 1.45% Medicare Tax, whichever is applicable.
This special weekly payroll will usually be processed on Wednesday. The warrants will be printed the night of the payroll processing and are scheduled to be released to the agencies two working days later. Because this is a special payroll and there is only a brief time period between warrant preparation and warrant release, there will be no EFT (direct deposit) for this payroll.
The payments will be made on salary warrants and will be attached to a complete earnings statement with year to date information as well as information regarding the specific payment. For this reason, agencies may want to follow their salary warrant distribution procedures for these warrants.
Because the taxes to which these payments are subject must be withheld from the payments themselves, effective July 1, 1990, agencies are prohibited from making payments of Class C meal allowances and monthly mileage allowances to employees from revolving funds. All such payments must be made through the Payroll System. Other types of travel expenses may be continued from an approved revolving fund for that purpose.
The change in the method of paying Class C meal allowances and monthly mileage allowances will mean that these amounts are no longer automatically recorded in the Departmental Accounting System. The Bureau of State Payrolls will make available a magnetic tape of this payment data in the standard payroll record format. Agencies wishing to receive this magnetic file should request it in writing from the Bureau of State Payrolls.
The Bureau of State Payrolls will publish instructions concerning the preparation of form DBF-BP-34 for Class C meal reimbursements as Volume V, Section 13, of the Payroll Preparation Manual. This section and the revised payroll schedule showing the processing dates for Class C meal allowances and monthly mileage allowances will be distributed June 1, 1990 to all holders of the Payroll Manual and to all individuals on the Comptroller's Memorandum mailing list. Additional copies of these instructions may be requested from the Bureau of State Payrolls.
Class C Meal Allowances
Employees should continue to complete a Voucher for Reimbursement of Travel Expenses, Form DBF-AA-15, for all travel expenses incurred, including Class C meals pursuant to Chapter 3A-42, Florida Administrative Code. However, the form has been amended to include a column for segregation of Class C meal amounts from all other expenses claimed. A line in the "Totals" area for reducing the amount claimed has been provided for Class C meals. In the event the employee has expenses claimed in addition to Class C meals on the same Voucher for Reimbursement of Travel Expenses, the amount of the Class C meals should be deducted in order for the other expenses to be processed through the Voucher Audit System. A copy of the revised Voucher for Reimbursement of Travel Expenses, Form DBF-AA-15, is attached.
Class C meal allowances will be submitted on Form DBF-BP-34 to the Bureau of State Payrolls. This is a new nonrecurring compensation requisition form which was designed specifically for Class C meal allowances. A supply of Form DBF-BP-34 will be distributed to the Finance and Accounting Office of each agency by June 1, 1990. Additional supplies of the form can be obtained by contacting the Bureau of State Payrolls. A copy of the new form is attached. If the employee is only claiming Class C meal allowances, then the employee should complete the Form DBF-AA-15 and attach it to the DBF-BP-34. If the employee has other expenses claimed, the form DBF-AA-15 will be attached to the voucher that is processed through Voucher Audit.
An agency that has an alternative Voucher for Reimbursement of Travel Expense form approved by the Bureau of Auditing to be used in lieu of Form DBF-AA-15, should incorporate the changes in the DBF-AA-15 into its alternative form. Bureau of Auditing approval of these changes will not be required but nonconforming forms may be rejected by the Bureau of Auditing if submitted for payment.
Class C meal allowances will continue to be subject to the provisions of Section 215.422, Florida Statutes. However, since they will no longer be paid through Voucher Audit, they will not be monitored by the automated monitoring system. It will be the responsibility of each agency to promptly pay such amounts and any interest penalty accruing to its employees for failure to promptly pay.
Monthly Mileage Allowances
Comptroller's Memorandum No. 14 (1989-90) established Object Code 265000 for Mileage Allowances and gave instructions for reporting payments made between January 1, 1990 and June 30, 1990. Payments to be made July 1, 1990 and after should be reported to the Bureau of State Payrolls on form DBF-BP-33 and must be clearly marked as "Mileage Allowance." Bureau staff will enter the necessary Key Code and the payments will be processed on the special payroll with Class C meal payments.
If you have any questions regarding the submission of these reimbursement requests to the Bureau of State Payrolls, please call Phyllis Burkhart at 488-7762, Suncom 278-7762. Questions regarding the taxation of these payments should be directed to Patti Calhoun at 488-7762, Suncom 278-7762. Questions regarding the effect of these changes on the Departmental Accounting System and Voucher Audit process should be directed to Elwood McElhaney at 488-8424, Suncom 278-8424. Questions regarding the changes to the Voucher for Reimbursement of Travel Expenses, Form DBF-AA-15, and travel in general, should be directed to Steve Wilson, 488-4098, Suncom 278-4098.