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Division Director

Paul Whitfield

Assistant Director

Mark Merry

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

(850) 413-5510

State Colleges and Universities

This web page provides general information for State Colleges and Universities doing business with State Agencies.

Consolidated Equipment Financing Program (CEFP)

To ensure state agencies, universities and colleges are afforded the best interest rates and financing terms, the Chief Financial Officer (CFO) has established a master equipment financing agreement for consolidated financing of deferred payment, installment sale, or lease purchases with a financial institution, pursuant to Section 287.064, Florida Statutes. Agencies, universities and colleges interested in participating in the Consolidated Equipment Financing Program (CEFP) may access the following links for the master equipment financing agreement and the CEFP application.

Master Equipment Financing Agreement (MEFA)

CEFP Application


Financial Reporting

The Chief Financial Officer (CFO) prepares the state’s Comprehensive Annual Financial Report (CAFR) pursuant to Section 216.102, Florida Statutes, and in accordance with generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board. Statutes direct component units to work with the CFO in completing the CAFR. Component units may access the following links for financial reporting related references and required documents for submission.

For more information, please visit the Financial Reporting area located on the State Agency's page.

ICOFA/State Agency Meetings

Executive Summary


June 4, 2015 Meeting


Meeting Minutes


April 1, 2014 Meeting


Meeting Minutes


February 6, 2014 Meeting


Meeting Minutes


May 9, 2013 Meeting

Meeting Minutes


Action Items

Action Items List as of 12-22-14

Action Items List as of 02-12-14

Action Items List as of 10-29-13


Schedule of Expenditures of Federal Awards (SEFA)

To assist the Chief Financial Officer in preparing the State’s Schedule of Expenditures of Federal Awards, pursuant to the U.S. Office of Management and Budget (OMB) Circular A-133, state agencies, universities and colleges are required to submit their federal expenditure information using the form below:

The DFS-A1-1830 SEFA Form is located here.

Circular A-133 Compliance Supplement 2014



Schedule of Expenditures of Federal Awards - Jul 24 2014



Online training is available to assist you in learning about your responsibilities for filing the Florida Form Substitute Form W-9 and complying with the Florida Single Audit Act requirements.

Advancing Accountability - Best Practices For Contract & Grant Management (For Providers)

Florida Single Audit Act (FSAA)

Vendor Form W-9 Training

State University Contact Information