November 15, 1979

COMPTROLLER'S MEMORANDUM NO. 16 (1979-80)

TO: AGENCIES AND DEPARTMENTS ADDRESSED

SUBJECT: DISTINCTION BETWEEN INDEPENDENT CONTRACTORS AND EMPLOYEES - O.P.S. PAYMENTS

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Section 3A-30.32, Florida Administrative Code, provides, among other things, that persons paid from Other Personal Services - Object Code 1300 must be independent contractors. Our continuous review of these agreements has disclosed that many agencies are processing payments from object code 1300 to persons who do not appear to be independent contractors.

Your attention is directed to Attorney General's Opinion No. 062-120, dated September 28, 1962. In this opinion the Attorney General provided certain criteria to distinguish between contracts for employment and independent contractors. Essentially, the primary distinction is the degree of control that the agency exercises over the person performing the services or duties being provided.

When an employer-employee relationship exists, the agency should process payment through the Bureau of Payrolls, as object code 1200. When the contractor is in fact independent, payment should be processed from object code 1300 through the Bureau of Auditing.

If you would like our opinion as to whether an independent contractual relationship exists in connection with a particular agreement, please submit a copy of the agreement to the Bureau of Auditing. We will review and advise you as promptly as our workload will permit.