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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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April 22, 1996

COMPTROLLER'S MEMORANDUM NO. 17 (1995-96)

SUBJECT: VOUCHER AGING SCHEDULE


Pursuant to Comptroller's Memorandum No. 5 (1995-96), dated August 18, 1995, only those agencies with a compliance rating equal to or greater than 95% as of September 30, 1995 Quarterly Agency Prompt Payment Compliance Report are exempt from submitting a written response to the Comptroller's Office. Additionally, once an agency that was below the 95% compliance rate at September 30, 1995 attains the 95% or greater rating, written responses will no longer be required. All other agencies must respond in writing as previously required. For subsequent quarters, any agency with a rating that falls below 95.00% will respond in writing in accordance with Florida Administrative Code Rule 3A-24.005(2).

We commend your efforts in attaining or exceeding this goal. Those efforts have further translated to an impressive reduction in interest penalty payments this fiscal year. Our goal is to provide the necessary tools and assistance to further reduce interest penalty assessments and/or payments.

Effective immediately, agencies will have access to a Voucher Aging Schedule by way of the Report Distribution System (RDS) only. The SAMAS Communique, dated April 1, 1996, provides the information for setting up the form IDs to receive the report. The first three characters have been given to each agency and are agency specific. The last character of the ID, however, is Y. The Job Name is VOAGING and Report Name is DRPPVOAG.

This report has proven to be a valuable asset to the Agency for Health Care Administration as a monitoring tool for invoice processing. The report objectives are as follows:

  1. Serve as a daily monitoring tool for each agency to identify invoices processed on the previous day which may be approaching:

    1. 20-day non-compliance
      The agency can identify where the invoice was processed and expedite Comptroller's receipt.

    2. 40-day non-compliance
      The agency can identify those invoices that have already exceeded 20 days, however have not reached 40 days. We established a criteria of 25 days as the benchmark for potential interest penalty (noted with an asterisk*) for late payment if the invoice is not processed expeditiously.

  2. The agency may segregate those invoices approaching interest assessments and/or 20-day non-compliance and expedite processing time.

  3. The agency can identify specific areas where invoices are being delayed creating a non-compliance issue.

  4. The agency can identify training needs and isolate other areas of concern as it relates to prompt payment of invoices.

The report components include standard invoice processing information. However, the essence of the voucher aging schedule is to identify the number of days which have expired between the voucher input date (MGDT) and invoice approval date (TRDT). The report is capturing only those invoices with more than 10 days between the two dates. These fields are located to the far right of the report.

Invoices which are 25 or more days old and marked with an asterisk on the Voucher Aging Schedule should be submitted promptly to the State Comptroller's Office on a voucher marked in a conspicuous way that the invoice is 25 or more days old. Vouchers marked in this manner will be expedited by the Bureau of Auditing. The exact turnaround time will vary depending on the number of vouchers received for special handling and the audit workload within the Bureau. All efforts, however, will be made to ensure the voucher is posted within prompt pay guidelines. Additionally, it should be noted that this is an ongoing effort to assist in prompt payment compliance and future automation by the Bureau will include other mechanisms to identify and promptly process these invoices.

THIS MEMO SUPERSEDES COMPTROLLER'S MEMORANDUM NO. 5, (1995-96).

Questions regarding voucher processing may be directed to the Bureau of Auditing at 410-9194, Suncom 210-9194.