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CFO Memoranda

Issued by the Division of Accounting and Auditing and currently active. Updates to this site will occur as additional memorandums are issued.

CFO Memo No. 01Contract and Grant and Related Payment Information
CFO Memo No. 02Reference Guide for State Expenditures
CFO Memo No. 03Contract Summary Form and Receipt of Goods and Services
CFO Memo No. 04Guidance on all Contractual Service and Grant Agreements Pursuant to Section 215.971, Florida Statutes
CFO Memo No. 05Contract Monitoring and Documenting Contractor Performance
CFO Memo No. 06Clerks of Court Accounting Methodology for Chapter 2008-111, Laws of Florida
CFO Memo No. 07Accounting for Cash Receipts at Year End
CFO Memo No. 08Interest on Revolving Fund and Clearing Accounts
CFO Memo No. 09Revolving Fund Reimbursement for Uninsured Losses and Theft
CFO Memo No. 10Statewide Cost Allocation Plan
CFO Memo No. 11Guaranteed Energy, Water and Wastewater Performance Savings Contracts
CFO Memo No. 12Fund Balance Reporting
CFO Memo No. 13Statewide Financial Statements Capital Asset Guidance and Rules for Tangible Personal Property
CFO Memo No. 14Claims for Collection
CFO Memo No. 15Clearing Negative Balances
CFO Memo No. 16Federal Employer Identification Number
CFO Memo No. 17New RACF Access for Vendor Employee Table in the FLAIR Information Warehouse
CFO Memo No. 18Prompt Payment Compliance and Interest Penalty Monitoring
CFO Memo No. 19Vendor Employee File Procedures
CFO Memo No. 20Compliance Requirements for Agreements
CFO Memo No. 21Information Reporting for Fines, Penalties, and Other Amounts
CFO Memo No. 22Reporting Delinquent Accounts – Section 17.20, Florida Statutes
CFO Memo No. 23
Direct Payment of Registration Fees for Conferences and Conventions,
69I-42.004, Florida Administrative Code (F.A.C.)
CFO Memo No. 24To Provide Guidance on Standardized FLAIR Batch Uploads
CFO Memo No. 25
Contracts With Non-Profit Organizations as Defined in Section 215.97 (2)(M), Florida Statutes
CFO Memo No. 26Administrative Health Insurance Assessment


Agency Addressed Memoranda