COMPTROLLER'S MEMORANDUM NO. 01 (1991-92)
SUBJECT: NEW AND MODIFIED REVENUE CATEGORIES
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.