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July 03, 2002

COMPTROLLER'S MEMORANDUM NO. 01 (2002-03)

SUBJECT: CONTRACTUAL SERVICES – CONTRACTS SIGNED AFTER SERVICES ARE RENDERED

This Comptroller's Memorandum (CM) replaces CM No. 11 (1991-92).

Section 287.058 (2), Florida Statutes, requires that both parties shall sign a written agreement or contract prior to the rendering of the services for contractual service agreements costing in excess of Category Two threshold. The only exception is an agency head may certify a valid emergency within 30 days of the rendering of services. If this exception is not certified within 30 days after the contractor begins rendering the services, the agency head shall certify the conditions and circumstances that caused the noncompliance and describe the corrective action taken to prevent a recurrence of the noncompliance.

Without either a signed contract prior to services being rendered or a certified valid emergency submitted within specified timeframes, the only legal basis for making payment is a settlement agreement. In such cases, the agency and contractor must enter into a settlement agreement that requires approval of this office, in accordance with Comptroller's Memorandum No. 4 (1987-88).

If you have any questions, please call the Bureau of Auditing at 850-410-9194, SUMCOM 210-9194.