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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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July 03, 2002

COMPTROLLER'S MEMORANDUM NO. 02 (2002-03)

SUBJECT: REVOLVING FUND REIMBURSEMENT FOR UNINSURED LOSSES AND THEFT

This rescinds Comptroller's Memorandum No. 14 (1980-81).

Chapter 80-380, Laws of Florida amended Section 216.271, Florida Statutes, effective July 1, 1980, to provide for reimbursement to a revolving fund for uninsured losses and theft. This reimbursement shall be made from the fund in which the responsible operating department is budgeted, shall be voucher scheduled from an expense appropriation, and shall be object coded 419000 – Insurance and Surety Bonds – Other. The voucher should contain a certification by the responsible employee detailing the circumstances of the loss or theft. A police report should be attached to the voucher for any loss or theft that exceeds $25.

Your cooperation is appreciated.