COMPTROLLER'S MEMORANDUM NO. 23 (1995-96)
SUBJECT: ADDITIONAL COMPTROLLER'S MEMORANDUM DELETIONS
A further review of the remaining Comptrollers Memorandums by the Bureau of Auditing has resulted in the identification of 88 additional memorandums for deletion. The deletions have resulted from revising, condensing, and identifying additional outdated or duplicated memorandums. Attached is a list of the additional deletions along with copies of the revised memorandums. The criteria used for revising or condensing the memorandums included whether there was information contained therein that was valid in part but also included invalid information or several existing memorandums covering the same subject. Please update your files to reflect the information provided in this memorandum.
We have also updated our index of Comptrollers Memorandums to reflect all of the recent eliminations and have included a copy of this index for your records. The updated index categorizes the memorandums by bureau and subject within the Division of Accounting and Auditing. This index should provide easy access to memorandums covering similar subjects for future referencing by your agency.
If there are any questions concerning
this memorandum, please contact Pamela Blount at 414-7833 or Suncom
994-7833.
BUREAU OF AUDITING COMPTROLLER'S MEMORANDUMS
| CONTRACTUAL | ||
|---|---|---|
| MEMO # | FY | SUBJECT |
| CM # 10 | 1979-80 | Contract Vouchers |
| CM # 10 | 1991-92 | Contractual Services - Cost Reimbursement Contracts |
| CM # 11 | 1991-92 | Contractual Services - Contracts Signed After Services are Rendered |
| CM # 14 | 1992-93 | Contract Payments |
| CM # 04 | 1993-94 | Contract/Purchase Order Payments |
| CM # 08 | 1993-94 | Advance Payment Waivers |
| TRAVEL | ||
| CM # 12 | 1969-70 | Federal Transportation Tax Effective 7-1-70 |
| CM # 08 | 1974-75 | Addendum to Comptroller's Memorandum No. 5 (1974-75) |
| CM # 06 | 1979-80 | Use of Privately-Owned Vehicles When Publicly-Owned Vehicles are Available |
| CM # 24 | 1979-80 | Travel Expenses - Common Carriers |
| CM # 17 | 1982-83 | Travel Costs/Intra-agency Seminars and Retreats |
| CM # 20 | 1982-83 | Travel - Promotional Items |
| CM # 06 | 1986-87 | Tickets Purchased from Airlines which Cease Operations |
| CM # 14 | 1988-89 | Sales Tax on Purchases by Persons in Travel Status |
| CM # 07 | 1991-92 | Reimbursement for Foreign Travel Expenses |
| EXPENSE | ||
| CM # 08 | 1970-71 | Attorney General's Opinion 071-28 |
| CM # 16 | 1979-80 | Distinction Between Independent Contractors and Employees - O.P.S. Payments |
| CM # 31 | 1979-80 | Official Circuit Court Reporters - Dual Compensation |
| CM # 02 | 1980-81 | Certified Forward Appropriations |
| CM # 14 | 1980-81 | Revolving Fund Reimbursement for Uninsured Losses and Theft |
| CM # 03 | 1981-82 | Contracted Legal Services |
| CM # 04 | 1985-86 | Chapter 85-194, Laws of Florida |
| CM # 02 | 1988-89 | Federal Communications Taxes |
| CM # 10 | 1989-90 | Information Concerning Implementation of Compliance Monitoring Pursuant to Section 215.422, FS (Prompt Payment Law) |
| CM # 25 | 1990-91 | Modular Furniture and Wall Panels |
| CM # 03 | 1991-92 | Community Leadership Courses |
| CM # 21 | 1991-92 | Florida Contraband Forfeiture Act Settlement Disbursements |
| CM # 24 | 1991-92 | Documentation for Purchases from Local Purchasing Sources |
| CM # 08 | 1992-93 | Americans with Disabilities Act - Documentation of Purchases Made Pursuant to the Act |
| CM # 12 | 1992-93 | Remittance Information Provided to Vendors |
| CM # 01 | 1993-94 | Building Lease Payments |
| CM # 03 | 1993-94 | Delivery of State Warrants |
| CM # 03 | 1994-95 | Meritorious Service Awards Program Awards Ceremonies |
| CM # 07 | 1994-95 | Payments or Reimbursements for Moving Expenses |
| CM # 08 | 1994-95 | Gross Receipts Tax on Dry Cleaning, Laundry, Uniform Rentals, and Linen Services |
| CM # 12 | 1994-95 | Furniture Purchases |
| CM # 13 | 1994-95 | Business Cards - Purchases |
| CM # 18 | 1994-95 | Implementation of Invoice Sampling |
| CM # 23 | 1994-95 | Motor Vehicle Impact Fee Refunds |
| CM # 02 | 1995-96 | Payments to Vendors Who Owe Delinquent State Taxes |
| CM # 03 | 1995-96 | Implementation of Invoice Sampling |
| CM # 06 | 1995-96 | Motor Vehicle Impact Fee Refunds |
| CM # 09 | 1995-96 | Change in Retention Schedule for Original Vouchers |
| CM # 15 | 1995-96 | Bottled Water |
| CM # 16 | 1995-96 | Assignment of Agency Voucher Numbers |
| EXCEPTIONS | ||
| CM # 04 | 1987-88 | Settlement of Claims Against the State |
| CM # 12 | 1993-94 | Warrant Cancellations and Salary Refunds |
| CM # 14 | 1993-94 | Settlement of Claims Against the State |
| JOURNAL TRANSFERS | ||
| CM # 07 | 1980-81 | Documentation Requirements on Journal Transfer Vouchers |
| MISCELLANEOUS | ||
| CM # 03 | 1992-93 | Get Lean Hotline |
| CM # 12 | 1995-96 | Dissemination of Comptroller's Memoranda by Electronic Media |
| CM # 13 | 1995-96 | Retraction of Outdated Comptroller Memorandums |
| MEMO # | FY | SUBJECT |
|---|---|---|
| CM # 01 | 1986-87 | Calculation Procedures Used for Social Security and Federal Hospital Insurance Taxes |
| CM # 07 | 1988-89 | Determination of Employee-Employer Relationship |
| CM # 14 | 1989-90 | Monthly Mileage Allowances |
| CM # 15 | 1989-90 | Payment of Certain Class C Meal Allowances and Monthly Mileage Allowances |
| CM # 17 | 1991-92 | Implementation of Supplemental Insurance - Pretax Benefits Program |
| CM # 20 | 1991-92 | Employment Changes Due to Reorganization |
| CM # 05 | 1993-94 | On-Line Salary Refund Function |
| CM # 02 | 1994-95 | Release of Payroll Warrants to Employees |
| CM # 04 | 1994-95 | Release of Payroll Warrants to Employees |
| CM # 06 | 1994-95 | Payments Under the Meritorious Service Awards Program |
| CM # 14 | 1994-95 | Payments to Aliens |
| CM # 01 | 1995-96 | Direct Deposit Earnings Statements |
| CM # 14 | 1995-96 | Agency Input, Approval & Retention of W-4 Cards |
| FEDERAL REPORTING | ||
|---|---|---|
| MEMO # | FY | SUBJECT |
| CM # 15 | 1990-91 | Information Return Penalties |
| FINANCIAL REPORTING | ||
| CM # 20 | 1994-95 | Statewide Policy for Receipt and Disbursement of Federal Funds |
| OUTDATED WARRANTS | ||
| CM # 06 | 1974-75 | New Procedure for Outdated or 12 Months Old Warrants |
| CM # 42 | 1981-82 | General Revenue Refund Receipts, Prior Year Warrant Cancellations and 12 Months Old Cancellations |
| STATE ACCOUNTS | ||
| CM # 02 | 1975-76 | Requests for New Accounts |
| CM # 14 | 1984-85 | Central Accounting System Code Changes |
| CM # 01 | 1991-92 | New and Modified Revenue Categories |
| CM # 13 | 1993-94 | Revenue Codes for Sale of Goods and Sales of Services |
| CM # 16 | 1994-95 | Revenue Codes and Expenditure Codes |
| CM # 22 | 1994-95 | Cash and Budget Release Balances |
| DEFERRED PAYMENT AND INSTALLMENT SALES CONTRACTS | ||
|---|---|---|
| MEMO # | FY | SUBJECT |
| CM # 13 | 1985-86 | Installment Sale and Purchase Contracts and Lease Agreements |
| CM # 04 | 1995-96 | Equipment Leases |
| CM # 07 | 1995-96 | Equipment Leases - Copiers |
| ELECTRONIC FUNDS TRANSFER (EFT) | ||
| CM # 13 | 1987-88 | Employee Name Changes and Direct Deposit |
| CM # 08 | 1995-96 | Suppression of Employees Earning Statement |
| CM # 11 | 1995-96 | Electronic Payments for Local Governments |
| PROMPT PAYMENT COMPLIANCE | ||
| CM # 09 | 1994-95 | Interest Rate for 1995 |
| CM # 10 | 1994-95 | Interest Rate Language for Purchase Orders and Contracts |
| CM # 05 | 1995-96 | Compliance Rating |
| CM # 10 | 1995-96 | Interest Rate for 1996 |
| INFORMATION TECHNOLOGY RESOURCES | ||
| CM # 10 | 1992-93 | Financing of Information Technology Resource Acquisitions |
| REVOLVING FUNDS AND DELINQUENT ACCOUNTS RECEIVABLE | ||
| CM # 13 | 1982-83 | NOW Accounts for State Funds |
| CM # 15 | 1988-89 | Delinquent Accounts Receivable |
| CM # 20 | 1985-86 | Audit and Adjustment of Accounts and Recovery of Accounts Receivable |
| MISCELLANEOUS | ||
| CM # 18 | 1982-83 | Delivery of State Warrants |
| CM # 06 | 1993-94 | Inter-Agency Mail |
| CM # 19 | 1994-95 | Continuation of Vendor Ombudsman Program |
| MEMO # | FY | SUBJECT |
|---|---|---|
| (All payroll related memorandums were outdated or already in payroll manual) | ||
| CM # 10 | 1969-70 | Reduced Income Tax Withholding Rates Effective July 1, 1970 |
| CM # 08 | 1972-73 | Reimbursement of Health Insurance Premium to Married Individuals, Over Payment and Under Payment |
| CM # 04 | 1973-74 | Revision of State Health Insurance Deduction for Bi-Weekly; Interception of State Goods and Services Warrants (Heretofore, Called Perquisites) |
| CM # 05 | 1973-74 | Data for W-4 Information and Year-to-Date Earnings Data |
| CM # 08 | 1975-76 | Terminal Sick Pay and Submissions of Overtime Reason for all Overtime Payments |
| CM # 18 | 1977-78 | Supplemental Payroll Scheduled for July 3, 1978 |
| CM # 12 | 1979-80 | Pre-Audit of Overtime Payments |
| CM # 26 | 1979-80 | Revised State Insurance Program - Payroll Changes |
| CM # 27 | 1979-80 | State Insurance Program - Contract Employees Addendum to Comptroller's Memorandum No. 26 (1979-80) |
| CM # 13 | 1980-81 | Insurance Program for the Senior Management Service |
| CM # 26 | 1980-81 | Implementation of Revised Employee Earnings Statement Form |
| CM # 34 | 1980-81 | Payment of Leave on Implementation of the Senior Management Service |
| CM # 05 | 1981-82 | AFSCME Union Dues Deduction Codes |
| CM # 12 | 1981-82 | Payroll Processing |
| CM # 23 | 1981-82 | Salary Additives |
| CM # 28 | 1981-82 | Revision of Refund for Overpayment of Salary, CBA-29 Form |
| CM # 32 | 1981-82 | Instructions Relating to Members of Religious Orders |
| CM # 15 | 1985-86 | Payment for Sick Leave Upon Termination |
| CM # 12 | 1986-87 | Validation of Accounts for Payroll Purposes |
| CM # 14 | 1986-87 | Income Deduction Orders for Child Support or Alimony |
| CM # 02 | 1987-88 | Bi-Weekly Payroll for 1987 |
| CM # 19 | 1987-88 | Payroll Related Expenditure Refunds |
| CM # 02 | 1989-90 | Taxation of Fringe Benefits |
| CM # 03 | 1990-91 | Information for Completing Class C Meal Allowances - Non-Recurring Compensation Requisition (Form DBF-BP-34) |
| CM # 10 | 1990-91 | Revised W-2 Form |
| CM # 14 | 1991-92 | Revised Income Tax Withholding Tables |
| CM # 15 | 1991-92 | Supplemental Appropriations Bill - Payroll Changes |
| MEMO # | FY | SUBJECT | |
|---|---|---|---|
| CM # 03 | 1973-74 | Cash Refund Restorations | |
| CM # 17 | 1976-77 | Fiscal Year Closeout 1976-77 | |
| CM # 02 | 1979-80 | Deferred Payment Contracts and Payment of Interest | |
| CM # 11 | 1979-80 | Payments on Installment Sales Contracts | |
| CM # 19 | 1980-81 | New Transaction Codes for the Appropriation Ledgers | |
| CM # 31 | 1980-81 | Cash Refunds | |
| CM # 07 | 1981-82 | Travel Guidelines | |
| CM # 11 | 1981-82 | Travel Expenses | |
| CM # 13 | 1981-82 | Trust Fund Investments by the State Treasurer | |
| CM # 31 | 1981-82 | Service Fee for Returned Checks Deposited to Refund Clearing Accounts | |
| CM # 36 | 1981-82 | State Contract for Air Transportation | |
| CM # 47 | 1981-82 | New Transaction Codes | |
| CM # 22 | 1982-83 | Revolving Funds and Deferred Payment Contracts | |
| CM # 03 | 1983-84 | Acquisition of Motor Vehicles | |
| CM # 10 | 1983-84 | Payment of Vouchers by State Warrant- Chapter 3A-20, FAC | |
| CM # 03 | 1984-85 | Deferred Payment Contracts | |
| CM # 04 | 1984-85 | Universal Air Travel Accounts | |
| CM # 15 | 1984-85 | State Standard Revenue Category Codes | |
| CM # 16 | 1984-85 | Revolving Fund Approval for the 1985-87 Biennium | |
| CM # 01 | 1985-86 | Deposit of Collection for Other Agencies and State Standard Revenue Categories | |
| CM # 05 | 1985-86 | Leases, Lease Purchases, and Installment Purchases of Equipment Chapter 85-349, Laws of Florida | |
| CM # 03 | 1986-87 | Super Saver Airline Tickets | |
| CM # 04 | 1986-87 | Expenditure of State Funds | |
| CM # 05 | 1986-87 | Consolidated Equipment Financing Program (CEFP) | |
| CM # 08 | 1986-87 | Consolidated Equipment Financing Program (CEFP) | |
| CM # 09 | 1987-88 | Documentation Requirements for Information Technology Resource Acquisitions | |
| CM # 10 | 1987-88 | Travel Expenses and Airport Rental Car Contract | |
| CM # 11 | 1987-88 | Excise Tax on Gasoline | |
| CM # 14 | 1987-88 | Update to Comptroller's Memorandum #11 (1987-88) Excise Tax on Gasoline | |
| CM # 18 | 1987-88 | Update to Comptroller's Memorandum #11 and #14 (1987-88) Excise Tax on Gasoline | |
| CM # 04 | 1988-89 | Advance Payment for Goods and Services | |
| CM # 09 | 1988-89 | Batch Tape Input to Voucher Audit | |
| CM # 11 | 1988-89 | Update to Comptroller's Memorandum No. 9 (1988-89) Batch Tape Input to Voucher Audit and Comptroller's Memorandum No. 10 (1988-89) Changes to the State Standard Object Codes | |
| CM # 20 | 1988-89 | Consolidated Equipment Financing Program (CEFP) Acquisition Period Expiration, and Successor Program | |
| CM # 21 | 1988-89 | Office Furniture | |
| CM # 03 | 1989-90 | Operating Capital Outlay | |
| CM # 04 | 1989-90 | Expenditure Object Codes -New Codes and Definitions | |
| CM # 12 | 1989-90 | New Object Codes- Royalties | |
| CM # 02 | 1990-91 | Waivers of Section 216.181(12) (b), FS | |
| CM # 04 | 1990-91 | State of Florida Voucher for Reimbursement of Travel Expenses (Form DBF-AA-15) | |
| CM # 23 | 1990-91 | Registration of Lobbyist | |
| CM # 24 | 1990-91 | Registration of Lobbyist | |
| CM # 26 | 1990-91 | New Revenue Category Codes Required to Administer the Service Charge to General Revenue | |
| CM # 04 | 1991-92 | Purchases of Bottled Water | |
| CM # 05 | 1991-92 | Advance Payment- Contracts for $600 or Less | |
| CM # 06 | 1991-92 | Consolidated Equipment Financing Program, Series 1991 | |
| CM # 09 | 1991-92 | Purchase, Lease, and Use of Cellular Telephones | |
| CM # 16 | 1991-92 | Use of Cellular Telephones | |
| CM # 18 | 1991-92 | Productivity Enhancement Payment Processing | |
| CM # 01 | 1992-93 | General Documentation Requirements for Purchase Quotations, Bids, and Proposals | |
| CM # 02 | 1992-93 | Revision to Comptroller's Memorandum No 1. (1992-93) | |
| CM # 05 | 1992-93 | Scheduled Aircraft Transportation | |
| CM # 09 | 1992-93 | Airline Tickets - Unused Nonrefundable Tickets and Ticket Cancellation Penalties | |
| CM # 11 | 1992-93 | New Expenditure Object Codes - Effective Immediately | |
| CM # 02 | 1993-94 | Advance Payment for Goods and Services | |
| CM # 07 | 1993-94 | Furniture Purchases | |
| CM # 09 | 1993-94 | Contract Document Requirements | |
| CM # 01 | 1994-95 | Furniture Purchases - Chairs | |
| CM # 05 | 1994-95 | Series 1991 Consolidated Equipment Financing Program Acquisition Period Expiration, and Successor Program | |
| CM # 15 | 1994-95 | Expenditure of State Funds | |
| CM # 21 | 1994-95 | New Object Codes for Repairs and Maintenance |
