May 9, 1996
COMPTROLLER'S MEMORANDUM NO. 26 (1995-96)
SUBJECT: RECYCLING PROCEEDS
On April 26, 1996, we disseminated a draft Comptroller's Memorandum regarding the use of proceeds from the sale of recyclable materials. We appreciate the responses from agencies, as those
responses were very helpful in finalizing the guidelines for use
of recycling proceeds. We have attempted to address all of the
concerns and questions presented.
The following are the guidelines
for use of proceeds from the sale of recyclable materials under
Section 403.7145(2), Florida Statutes:
- Recyclable materials mean those materials which are capable
of being recycled and which would otherwise be processed or disposed
of by an agency as solid waste.
- As provided for in Section 403.7145(2), Florida Statutes, the
proceeds from the sale of recyclable materials may be expended
by an agency for employee benefits and other purposes in order
to provide incentives for its employees to participate in the
recycling program. This includes, but is not limited to, the
following items if the agency can demonstrate that the use of
the funds for these purposes will provide incentives to employees
to participate in the recycling program: promotional or acknowledgment
items, such as gift certificates, pens, mugs, T-shirts, paperweights,
letter openers, lapel pens, posters, and plaques; agency picnics,
luncheons, breakfasts, refreshments; paper, supplies and maintenance
for copiers; and rental of facilities for agency meetings. Promotional
items, such as mugs and T-shirts, do not have to contain references
to recycling. Acknowledgments may be made to individuals or to
groups of individuals. In summary, the proceeds may be expended
for any purpose designated by the agency to provide incentives
to employees to participate in the recycling program, unless the
expenditure is prohibited by law. Upon request, the agency must
provide information to demonstrate that the expenditure provides
incentives to employees to participate in the recycling program.
- Proceeds from the sale of recyclable materials may be treated
as Current Year Refunds. The accounting information required
on Form CBA-22 will be waived when the transaction is identified
as proceeds from the sale of recyclable materials. Agencies will
be responsible for maintaining accurate records of receipts, disbursements
and a running balance of proceeds available, subject to review
by this office. The proceeds must be deposited in the General
Revenue Fund or any appropriate trust fund within the State Treasury,
unless the agency has authority to deposit the funds outside the
State Treasury.
- Inasmuch as expenditures authorized under this program may
represent items that are not normally allowable, payment requests
should clearly indicate that the proposed expenditures are being
made from proceeds from the sale of recyclable materials.
Questions regarding this memorandum should be directed to the Bureau of Auditing at 410-9194, Suncom 210-9194.
