COMPTROLLER'S MEMORANDUM NO. 01 (1991-92)
SUBJECT: NEW AND MODIFIED REVENUE CATEGORIES
Amendments to Sections 215.20 and 215.22, Florida Statutes, regarding the service charge to General Revenue, by Chapter 91-112, Laws of Florida, and experience with administering the law require the addition and modification of three revenue category codes. The new codes are 001000 - State grants, and 001303 - Section 215.20(3) General Revenue service charge. The modified code is 001300, which is simply being retitled (for consistency) to, "Section 215.20 (1) and (2) General Revenue service charge." Category 001300 will continue to be used as it has been in the past, for receipt of the 7% and 3% General Revenue service charges.
Category 001000 is to be used when a state fund receives a grant from another state fund. The 001000 classification is appropriate regardless of the grantor's source of funds (i.e., whether the grant is funded from state revenues or from federal funds). It is also appropriate regardless of the grantee's use of funds (i.e., whether the grant is to be subgranted to other recipients or to be used for program expenditures). Contracts which provide for the delivery of goods and/or services between state funds should continue to be classified using revenue category 001903 - Sales of goods/services to state agencies.
Category 001303 is to be used for the receipt into General Revenue of the 0.3% service charge from specified trust funds. These amounts were paid to the Agency Budget Sunset Trust Fund in the prior fiscal year. However, Chapter 91-112, Laws of Florida, abolished that trust fund and mandated the 0.3% service charge be paid to General Revenue.
If you have any questions concerning the proper use of these revenue category codes or the administration of the service charge to General Revenue, please call Ralph Platt or Bob Spooner at 488-2922, Suncom 278-2922.
