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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 26, 1996

COMPTROLLER'S MEMORANDUM NO. 23 (1995-96)

SUBJECT: ADDITIONAL COMPTROLLER'S MEMORANDUM DELETIONS


A further review of the remaining Comptrollers Memorandums by the Bureau of Auditing has resulted in the identification of 88 additional memorandums for deletion. The deletions have resulted from revising, condensing, and identifying additional outdated or duplicated memorandums. Attached is a list of the additional deletions along with copies of the revised memorandums. The criteria used for revising or condensing the memorandums included whether there was information contained therein that was valid in part but also included invalid information or several existing memorandums covering the same subject. Please update your files to reflect the information provided in this memorandum.

We have also updated our index of Comptrollers Memorandums to reflect all of the recent eliminations and have included a copy of this index for your records. The updated index categorizes the memorandums by bureau and subject within the Division of Accounting and Auditing. This index should provide easy access to memorandums covering similar subjects for future referencing by your agency.

If there are any questions concerning this memorandum, please contact Pamela Blount at 414-7833 or Suncom 994-7833.

COMPTROLLER MEMORANDUM INDEX

BUREAU OF AUDITING COMPTROLLER'S MEMORANDUMS

CONTRACTUAL
MEMO #FYSUBJECT
CM # 10 1979-80 Contract Vouchers
CM # 10 1991-92 Contractual Services - Cost Reimbursement Contracts
CM # 11 1991-92 Contractual Services - Contracts Signed After Services are Rendered
CM # 14 1992-93 Contract Payments
CM # 04 1993-94 Contract/Purchase Order Payments
CM # 08 1993-94 Advance Payment Waivers
TRAVEL
CM # 12 1969-70 Federal Transportation Tax Effective 7-1-70
CM # 08 1974-75 Addendum to Comptroller's Memorandum No. 5 (1974-75)
CM # 06 1979-80 Use of Privately-Owned Vehicles When Publicly-Owned Vehicles are Available
CM # 24 1979-80 Travel Expenses - Common Carriers
CM # 17 1982-83 Travel Costs/Intra-agency Seminars and Retreats
CM # 20 1982-83 Travel - Promotional Items
CM # 06 1986-87 Tickets Purchased from Airlines which Cease Operations
CM # 14 1988-89 Sales Tax on Purchases by Persons in Travel Status
CM # 07 1991-92 Reimbursement for Foreign Travel Expenses
EXPENSE
CM # 08 1970-71 Attorney General's Opinion 071-28
CM # 16 1979-80 Distinction Between Independent Contractors and Employees - O.P.S. Payments
CM # 31 1979-80 Official Circuit Court Reporters - Dual Compensation
CM # 02 1980-81 Certified Forward Appropriations
CM # 14 1980-81 Revolving Fund Reimbursement for Uninsured Losses and Theft
CM # 03 1981-82 Contracted Legal Services
CM # 04 1985-86 Chapter 85-194, Laws of Florida
CM # 02 1988-89 Federal Communications Taxes
CM # 10 1989-90 Information Concerning Implementation of Compliance Monitoring Pursuant to Section 215.422, FS (Prompt Payment Law)
CM # 25 1990-91 Modular Furniture and Wall Panels
CM # 03 1991-92 Community Leadership Courses
CM # 21 1991-92 Florida Contraband Forfeiture Act Settlement Disbursements
CM # 24 1991-92 Documentation for Purchases from Local Purchasing Sources
CM # 08 1992-93 Americans with Disabilities Act - Documentation of Purchases Made Pursuant to the Act
CM # 12 1992-93 Remittance Information Provided to Vendors
CM # 01 1993-94 Building Lease Payments
CM # 03 1993-94 Delivery of State Warrants
CM # 03 1994-95 Meritorious Service Awards Program Awards Ceremonies
CM # 07 1994-95 Payments or Reimbursements for Moving Expenses
CM # 08 1994-95 Gross Receipts Tax on Dry Cleaning, Laundry, Uniform Rentals, and Linen Services
CM # 12 1994-95 Furniture Purchases
CM # 13 1994-95 Business Cards - Purchases
CM # 18 1994-95 Implementation of Invoice Sampling
CM # 23 1994-95 Motor Vehicle Impact Fee Refunds
CM # 02 1995-96 Payments to Vendors Who Owe Delinquent State Taxes
CM # 03 1995-96 Implementation of Invoice Sampling
CM # 06 1995-96 Motor Vehicle Impact Fee Refunds
CM # 09 1995-96 Change in Retention Schedule for Original Vouchers
CM # 15 1995-96 Bottled Water
CM # 16 1995-96 Assignment of Agency Voucher Numbers
EXCEPTIONS
CM # 04 1987-88 Settlement of Claims Against the State
CM # 12 1993-94 Warrant Cancellations and Salary Refunds
CM # 14 1993-94 Settlement of Claims Against the State
JOURNAL TRANSFERS
CM # 07 1980-81 Documentation Requirements on Journal Transfer Vouchers
MISCELLANEOUS
CM # 03 1992-93 Get Lean Hotline
CM # 12 1995-96 Dissemination of Comptroller's Memoranda by Electronic Media
CM # 13 1995-96 Retraction of Outdated Comptroller Memorandums


BUREAU OF STATE PAYROLLS COMPTROLLER'S MEMORANDUMS

MEMO #FYSUBJECT
CM # 01 1986-87 Calculation Procedures Used for Social Security and Federal Hospital Insurance Taxes
CM # 07 1988-89 Determination of Employee-Employer Relationship
CM # 14 1989-90 Monthly Mileage Allowances
CM # 15 1989-90 Payment of Certain Class C Meal Allowances and Monthly Mileage Allowances
CM # 17 1991-92 Implementation of Supplemental Insurance - Pretax Benefits Program
CM # 20 1991-92 Employment Changes Due to Reorganization
CM # 05 1993-94 On-Line Salary Refund Function
CM # 02 1994-95 Release of Payroll Warrants to Employees
CM # 04 1994-95Release of Payroll Warrants to Employees
CM # 06 1994-95 Payments Under the Meritorious Service Awards Program
CM # 14 1994-95 Payments to Aliens
CM # 01 1995-96 Direct Deposit Earnings Statements
CM # 14 1995-96 Agency Input, Approval & Retention of W-4 Cards


BUREAU OF ACCOUNTING COMPTROLLER'S MEMORANDUMS

FEDERAL REPORTING
MEMO #FYSUBJECT
CM # 15 1990-91 Information Return Penalties
FINANCIAL REPORTING
CM # 20 1994-95 Statewide Policy for Receipt and Disbursement of Federal Funds
OUTDATED WARRANTS
CM # 06 1974-75 New Procedure for Outdated or 12 Months Old Warrants
CM # 42 1981-82 General Revenue Refund Receipts, Prior Year Warrant Cancellations and 12 Months Old Cancellations
STATE ACCOUNTS
CM # 02 1975-76 Requests for New Accounts
CM # 14 1984-85 Central Accounting System Code Changes
CM # 01 1991-92New and Modified Revenue Categories
CM # 13 1993-94 Revenue Codes for Sale of Goods and Sales of Services
CM # 16 1994-95 Revenue Codes and Expenditure Codes
CM # 22 1994-95 Cash and Budget Release Balances


BUREAU OF SPECIAL PROGRAMS COMPTROLLER'S MEMORANDUMS

DEFERRED PAYMENT AND INSTALLMENT SALES CONTRACTS
MEMO #FYSUBJECT
CM # 13 1985-86 Installment Sale and Purchase Contracts and Lease Agreements
CM # 04 1995-96 Equipment Leases
CM # 07 1995-96 Equipment Leases - Copiers
ELECTRONIC FUNDS TRANSFER (EFT)
CM # 13 1987-88 Employee Name Changes and Direct Deposit
CM # 08 1995-96 Suppression of Employees Earning Statement
CM # 11 1995-96 Electronic Payments for Local Governments
PROMPT PAYMENT COMPLIANCE
CM # 09 1994-95 Interest Rate for 1995
CM # 10 1994-95 Interest Rate Language for Purchase Orders and Contracts
CM # 05 1995-96 Compliance Rating
CM # 10 1995-96 Interest Rate for 1996
INFORMATION TECHNOLOGY RESOURCES
CM # 10 1992-93 Financing of Information Technology Resource Acquisitions
REVOLVING FUNDS AND DELINQUENT ACCOUNTS RECEIVABLE
CM # 13 1982-83 NOW Accounts for State Funds
CM # 15 1988-89 Delinquent Accounts Receivable
CM # 20 1985-86 Audit and Adjustment of Accounts and Recovery of Accounts Receivable
MISCELLANEOUS
CM # 18 1982-83 Delivery of State Warrants
CM # 06 1993-94 Inter-Agency Mail
CM # 19 1994-95 Continuation of Vendor Ombudsman Program



PAYROLL RELATED ITEMS TO BE ELIMINATED

MEMO #FYSUBJECT
(All payroll related memorandums were outdated or already in payroll manual)
CM # 10 1969-70 Reduced Income Tax Withholding Rates Effective July 1, 1970
CM # 08 1972-73 Reimbursement of Health Insurance Premium to Married Individuals, Over Payment and Under Payment
CM # 04 1973-74 Revision of State Health Insurance Deduction for Bi-Weekly; Interception of State Goods and Services Warrants (Heretofore, Called Perquisites)
CM # 05 1973-74 Data for W-4 Information and Year-to-Date Earnings Data
CM # 08 1975-76 Terminal Sick Pay and Submissions of Overtime Reason for all Overtime Payments
CM # 18 1977-78 Supplemental Payroll Scheduled for July 3, 1978
CM # 12 1979-80 Pre-Audit of Overtime Payments
CM # 26 1979-80 Revised State Insurance Program - Payroll Changes
CM # 27 1979-80 State Insurance Program - Contract Employees Addendum to Comptroller's Memorandum No. 26 (1979-80)
CM # 13 1980-81 Insurance Program for the Senior Management Service
CM # 26 1980-81 Implementation of Revised Employee Earnings Statement Form
CM # 34 1980-81 Payment of Leave on Implementation of the Senior Management Service
CM # 05 1981-82 AFSCME Union Dues Deduction Codes
CM # 12 1981-82 Payroll Processing
CM # 23 1981-82 Salary Additives
CM # 28 1981-82 Revision of Refund for Overpayment of Salary, CBA-29 Form
CM # 32 1981-82 Instructions Relating to Members of Religious Orders
CM # 15 1985-86 Payment for Sick Leave Upon Termination
CM # 12 1986-87 Validation of Accounts for Payroll Purposes
CM # 14 1986-87 Income Deduction Orders for Child Support or Alimony
CM # 02 1987-88 Bi-Weekly Payroll for 1987
CM # 19 1987-88 Payroll Related Expenditure Refunds
CM # 02 1989-90 Taxation of Fringe Benefits
CM # 03 1990-91 Information for Completing Class C Meal Allowances - Non-Recurring Compensation Requisition (Form DBF-BP-34)
CM # 10 1990-91 Revised W-2 Form
CM # 14 1991-92 Revised Income Tax Withholding Tables
CM # 15 1991-92 Supplemental Appropriations Bill - Payroll Changes


EXPENSE RELATED ITEMS TO BE ELIMINATED

MEMO #FYSUBJECT
CM # 03 1973-74 Cash Refund Restorations
CM # 17 1976-77 Fiscal Year Closeout 1976-77
CM # 02 1979-80 Deferred Payment Contracts and Payment of Interest
CM # 11 1979-80 Payments on Installment Sales Contracts
CM # 19 1980-81 New Transaction Codes for the Appropriation Ledgers
CM # 31 1980-81 Cash Refunds
CM # 07 1981-82 Travel Guidelines
CM # 11 1981-82 Travel Expenses
CM # 13 1981-82 Trust Fund Investments by the State Treasurer
CM # 31 1981-82 Service Fee for Returned Checks Deposited to Refund Clearing Accounts
CM # 361981-82 State Contract for Air Transportation
CM # 47 1981-82 New Transaction Codes
CM # 22 1982-83 Revolving Funds and Deferred Payment Contracts
CM # 03 1983-84 Acquisition of Motor Vehicles
CM # 10 1983-84 Payment of Vouchers by State Warrant- Chapter 3A-20, FAC
CM # 03 1984-85 Deferred Payment Contracts
CM # 04 1984-85 Universal Air Travel Accounts
CM # 15 1984-85 State Standard Revenue Category Codes
CM # 16 1984-85 Revolving Fund Approval for the 1985-87 Biennium
CM # 01 1985-86 Deposit of Collection for Other Agencies and State Standard Revenue Categories
CM # 05 1985-86 Leases, Lease Purchases, and Installment Purchases of Equipment Chapter 85-349, Laws of Florida
CM # 03 1986-87 Super Saver Airline Tickets
CM # 04 1986-87 Expenditure of State Funds
CM # 05 1986-87 Consolidated Equipment Financing Program (CEFP)
CM # 08 1986-87 Consolidated Equipment Financing Program (CEFP)
CM # 09 1987-88 Documentation Requirements for Information Technology Resource Acquisitions
CM # 10 1987-88 Travel Expenses and Airport Rental Car Contract
CM # 11 1987-88 Excise Tax on Gasoline
CM # 14 1987-88 Update to Comptroller's Memorandum #11 (1987-88) Excise Tax on Gasoline
CM # 18 1987-88 Update to Comptroller's Memorandum #11 and #14 (1987-88) Excise Tax on Gasoline
CM # 04 1988-89 Advance Payment for Goods and Services
CM # 09 1988-89 Batch Tape Input to Voucher Audit
CM # 11 1988-89 Update to Comptroller's Memorandum No. 9 (1988-89) Batch Tape Input to Voucher Audit and Comptroller's Memorandum No. 10 (1988-89) Changes to the State Standard Object Codes
CM # 20 1988-89 Consolidated Equipment Financing Program (CEFP) Acquisition Period Expiration, and Successor Program
CM # 21 1988-89 Office Furniture
CM # 03 1989-90 Operating Capital Outlay
CM # 04 1989-90 Expenditure Object Codes -New Codes and Definitions
CM # 12 1989-90 New Object Codes- Royalties
CM # 02 1990-91 Waivers of Section 216.181(12) (b), FS
CM # 04 1990-91 State of Florida Voucher for Reimbursement of Travel Expenses (Form DBF-AA-15)
CM # 23 1990-91 Registration of Lobbyist
CM # 24 1990-91 Registration of Lobbyist
CM # 26 1990-91 New Revenue Category Codes Required to Administer the Service Charge to General Revenue
CM # 04 1991-92 Purchases of Bottled Water
CM # 05 1991-92 Advance Payment- Contracts for $600 or Less
CM # 06 1991-92 Consolidated Equipment Financing Program, Series 1991
CM # 09 1991-92 Purchase, Lease, and Use of Cellular Telephones
CM # 16 1991-92 Use of Cellular Telephones
CM # 18 1991-92 Productivity Enhancement Payment Processing
CM # 01 1992-93 General Documentation Requirements for Purchase Quotations, Bids, and Proposals
CM # 02 1992-93 Revision to Comptroller's Memorandum No 1. (1992-93)
CM # 05 1992-93 Scheduled Aircraft Transportation
CM # 09 1992-93 Airline Tickets - Unused Nonrefundable Tickets and Ticket Cancellation Penalties
CM # 11 1992-93 New Expenditure Object Codes - Effective Immediately
CM # 02 1993-94 Advance Payment for Goods and Services
CM # 07 1993-94 Furniture Purchases
CM # 09 1993-94 Contract Document Requirements
CM # 01 1994-95 Furniture Purchases - Chairs
CM # 05 1994-95 Series 1991 Consolidated Equipment Financing Program Acquisition Period Expiration, and Successor Program
CM # 15 1994-95 Expenditure of State Funds
CM # 21 1994-95 New Object Codes for Repairs and Maintenance