jump to main menu jump to subject menu jump to content jump to footer
go image

Division Director

Christina Smith

Assistant Director

Rick Sweet


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
design placeholder only

Comptroller's Memoranda 1980s

1989-1990

CM # SUBJECT STATUS ELIMINATION
REASON
01 State Standard Object Codes Inactive FLAIR Title File/Comptroller's Web Page
02 Taxation of Fringe Benefits Inactive Payroll Manual
03 Operating Capital Outlay Inactive F.S.
04 Expenditure Object Codes - New Codes and Definitions Inactive FLAIR Title File/Comptroller's Web Page
05 Class C Meal Allowance is Form W-2 Income Inactive Payroll Manual
06 Change in Implementation Date for Revised Object Codes Inactive Outdated
07 Office Furniture Inactive Outdated
08 Deadlines for Processing Certifications Forward Inactive Outdated
09 Budget Restrictions and Prompt Payment Inactive Outdated
10 Information Concerning Implementation of Compliance Monitoring Pursuant to Section 215.422, Florida Statutes (Prompt Payment Law) Inactive Replaced by CFOM #01, 2013-2014
11 Forms 1099 Inactive Outdated
12 New Object Code - Royalties Inactive FLAIR Title File/Comptroller's Web Page
13 Equipment Lease Approvals Inactive Superseded by CM 04 1995-96
14 Monthly Mileage Allowances Inactive Payroll Manual
15 Payment of Certain Class C Meal Allowances and Monthly Mileage Allowances Inactive Payroll Manual
16 Fiscal Year Close-Out Inactive Outdated

1988-1989

CM # SUBJECT STATUS ELIMINATION
REASON
01 State Standard Object Codes Inactive FLAIR Title File/Comptroller's Web Page
02 Federal Communications Taxes Inactive VP Handbook
03 Warrant Message Regarding the Issuance of Forms 1099 Inactive Outdated
04 Advance Payment for Goods and Services Inactive Superseded by CM 02, 1993-94
05 Warrant Message Regarding the Issuance of Forms 1099 Inactive Outdated
06 Contractual Services Inactive Outdated
07 Determination of Employee-Employer Relationship Inactive VP Handbook
08 Deadline for Processing Certifications Forward Inactive Outdated
09 Batch Tape Input to Voucher Audit Inactive Outdated
10 Changes to the State Standard Object Codes Inactive FLAIR Title File/Comptroller's Web Page
11 Update to Comptroller's Memorandum No. 9 (1988-89) Batch Tape Input to Voucher Audit and to Comptroller's Memorandum No. 10 (1988-89) Changes to the State Standard Object Codes Inactive FLAIR Title File/Comptroller's Web Page
12 Certification of Compliance with Section 215.422 (8), F S Inactive Outdated
13 Object Codes for Travel Performed in Conjunction with Contractual Services Inactive Outdated
14 Sales Tax on Purchases by Persons in Travel Status Active  
15 Delinquent Accounts Receivable Active  
16 Charge Cards for Travel Expenses Inactive F.A.C.
17 Invoice Number on Remittance Advices Inactive Outdated
18 Fiscal Year Close-Out Inactive Outdated
19 Changes Affecting Payroll Deductions Inactive Payroll Manual
20 Consolidated Equipment Financing Program (CEFP) Acquisition Period Expiration, Successor Program Inactive Outdated
21 Office Furniture Inactive Outdated

1987-1988

CM # SUBJECT STATUS ELIMINATION
REASON
01 Operating Capital Outlay Inactive F.S.
02 Biweekly Payroll for 1987 Inactive Outdated
03 Contractual Services Inactive Outdated
04 Settlement of Claims Against the State Active  
05 Deadline for Processing Certifications Forward Inactive Outdated
06 Restoration of Federal Income Tax Withheld on Prior Year Wage Payment Adjustments Inactive Payroll Manual
07 Implementation of Subsystem for Child Support or Alimony Income Deduction Orders Inactive Payroll Manual
08 Certification of Compliance with Section 215.422 (8), F S Inactive FS.
09 Documentation Requirements for Information Technology Resource Acquisitions Inactive Outdated
10 Travel Expenses and Airport Rental Car Contract Inactive F.S./Some Information Outdated
11 Excise Tax on Gasoline Inactive Outdated
12 Revised Transfer General Ledger Codes Inactive Outdated
13 Employee Name Changes and Direct Deposit Active  
14 Update to Comptroller's Memorandum No. 11 (1987-88) Excise Tax on Gasoline Inactive Outdated
15 Revised Transfer Budgetary General Ledger Codes Inactive Outdated
16 Contractual Services Inactive Outdated
17 Relocation of the Reconciliation Subsection Inactive Outdated
18 Update to Comptroller's Memoranda No. 11 and No. 14 (1987-88) Excise Tax on Gasoline Inactive Outdated
19 Payroll Related Expenditure Refunds Inactive Payroll Manual
20 Fiscal Year Close-Out Inactive Outdated

1986-1987

CM # SUBJECT STATUS ELIMINATION
REASON
01 Calculation Procedures Used for Social Security and Federal Hospital Insurance Taxes Inactive Payroll Manual
02 Changes in Purchasing Law and Lease Approval Policy Inactive F.S.
03 "Super Saver" Airline Tickets Inactive Superseded by CM 19, 1995-96
04 Expenditure of State Funds Inactive Superseded by CM 21, 1995-96
05 Consolidated Equipment Financing Program (CEFP) Inactive Outdated
06 Tickets Purchased from Airlines Which Cease Operations Inactive Outdated
07 New Object Codes for Training Expenditures Inactive FAIR Title File/Comptroller's Web Page
08 Consolidated Equipment Financing Program (CEFP) Inactive Outdated
09 Deadline for Processing Certification Forward Inactive Outdated
10 Certification of Compliance with Section 215.422 (8), F S Inactive F.S.
11 SAMAS Contracts and Grants Subsystem for Federal Financial Assistance Reporting Inactive Outdated
12 Validation of Accounts for Payroll Purposes Inactive Payroll Manual
13 Fiscal Year Close-Out Inactive Outdated
14 Income Deduction Orders for Child Support or Alimony Inactive Payroll Manual

1985-1986

CM # SUBJECT STATUS ELIMINATION
REASON
04 Chapter 85-194, Laws of Florida Active  
13 Installment Sale and Purchase Contracts and Lease Agreements Inactive  
20 Audit and Adjustments of Accounts and Recovery of Accounts Receivable Inactive Replaced by CM 15, 1988-89

1984-1985

CM # SUBJECT STATUS ELIMINATION
REASON
14 Central Accounting System Code Changes Active  

1983-1984

None

1982-1983

CM # SUBJECT STATUS ELIMINATION
REASON
13 New Accounts for State Funds Active  
17 Travel Costs/Intra-Agency Seminars and Retreats Inactive Outdated
18 Delivery of State Warrants Inactive Outdated
20 Travel - Promotional Items Active  

1981-1982

CM # SUBJECT STATUS ELIMINATION
REASON
03 Contracted Legal Services Inactive Outdated - Section 287.059(2)
42 General Revenue Refund Receipts, Prior Year Warrant Cancellations and 12 Month Old Cancellations Inactive Outdated

1980-1981

CM # SUBJECT STATUS ELIMINATION
REASON
02 Certified Forward Appropriations Inactive Rescinded by CM 02, 2002-03
07 Documentation Requirements on Journal Transfer Vouchers Inactive Voucher Processing Manual
14 Revolving Fund Reimbursement For Uninsured Losses and Theft Inactive Rescinded by CM 02, 2002-03