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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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March 24, 2003

CHIEF FINANCIAL OFFICER MEMORANDUM NO. 08 (2002-03)

SUBJECT: REFERENCE GUIDE FOR STATE EXPENDITURES (FORMERLYTHE VOUCHER PROCESSING HANDBOOK)

This memorandum rescinds Comptroller's Memorandum No. 2 (1997-98).

The Voucher Processing Handbook, which provided agencies with guidelines for processing state expenditures payments, has been updated. Further, it has been given a new name, Reference Guide for State Expenditures. Information regarding documentation requirements, expenditure restrictions, contractual services, travel, journal transfers, commodities, purchasing card and other expenditures are provided in this guide. The format has also been enhanced to better assist users in locating information.

The Reference Guide for State Expenditures contains information and references to rules, laws and statutes that will assist users regarding state expenditures. The guide may be accessed on-line at the following web address: www.myfloridacfo.com/aadir/reference_guide.

If you have any questions, please contact Sandra Chapman at 850-410-9301, SUNCOM 210-9301 or Sharon Schrader at 850-410-9323, SUNCOM 210-9323.