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

Division Director

Christina Smith

Assistant Directors

Rick Sweet

Rachael Lieblick


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

(850) 413-5510
design placeholder only

Comptroller's Memoranda 2000s

2014-2015

CM # SUBJECT STATUS ELIMINATION REASON
01 Recording Contract ID on Payments Active  
       

2013-2014

CM # SUBJECT STATUS ELIMINATION REASON
01 Prompt Payment Compliance and Interest Penalty Monitoring (Replaces CFOM #10, 1989-1990; CFOM #17, 1995-1996; and #19, 1994-1995) Active  
02 Statewide Cost Allocation Plan Excess Balances Active  
03 Fund Balance Reporting Active  
04 Accounting for Cash Receipts at Year-End Active  
05 State of Florida Purchasing Card Program Fuel Purchases for Rental Vehicles Active  

2012-2013

CM # SUBJECT STATUS ELIMINATION REASON
01 Contract Summary Form
(Supersedes CFOM #02, 2010-2011; and CFOM #07, 2011-2012)
Active

 

 
02 Contract and Grant Reviews and Related Payment Processing Requirements
(Supersedes CFOM #01, 2007-2008; CFOM #03, 2009-2010; CFOM #05, 2009-2010; and CFOM #06, 2009-2010)
Active  
03 Fund Balance Reporting (Supersedes CFOM #4, 2011-2012) Inactive Superseded by CFOM #03, 2013-2014

2011-2012

CM # SUBJECT STATUS ELIMINATION REASON
01 New State Standard Revenue Categories For Non-Grant Federal Revenues Active  
02 Claims For Collections (Supersedes CFOM No. 03, 2010-11) Active  
03 Fund Balance Reporting Inactive Superseded by CFOM #04, 2011-2012
04 Fund Balance Reporting (Supersedes CFOM No. 03, 2011-12) Inactive Superseded by CFOM #3, 2012-2013
05 Statewide Financial Statements Capital, Asset Guidance and Rules For Tangible Personal Property (Supersedes CFOM No. 04, 2010-11) Active  
06 Contract Monitoring and Documenting Contractor Performance (Supersedes CFOM No. 01, 2010-11) Active  
07 Contract Summary Form (Supersedes CFOM No. 02, 2010-11) Inactive Superseded by CFOM #01 , 2012-2013
08 Recording Contract ID on Payments Inactive Superseded by CFOM #01, 2014-2015

2010-2011

CM # SUBJECT STATUS ELIMINATION REASON
01 Contract Monitoring and Documenting Contractor Performance Inactive Superseded by CFOM #06, 2011-2012
02 Contract Summary Form
Inactive Superseded by CFOM #07, 2011-2012
03 Claims for Collections
Inactive Superseded by CFOM #02, 2011-2012
04 Statewide Financial Statements Capital Asset Guidance And Rules For Tangible Personal Property
(Supersedes CFOM #01 (2001-2002); CFOM #02 (2006-2007); and CFOM#03 (2007-2008)
Inactive Superseded by CFOM No. 05, 2011-2012
05 Reference Guide For State Expenditures Active  
06 Fund Balance Reporting Inactive Superseded by CFO Memo #03