November 15, 1979
COMPTROLLER'S MEMORANDUM NO. 16 (1979-80)
TO: AGENCIES AND DEPARTMENTS ADDRESSED
SUBJECT: DISTINCTION BETWEEN INDEPENDENT CONTRACTORS
AND EMPLOYEES - O.P.S. PAYMENTS
Section 3A-30.32, Florida Administrative Code,
provides, among other things, that persons paid from Other Personal
Services - Object Code 1300 must be independent contractors.
Our continuous review of these agreements has disclosed that many
agencies are processing payments from object code 1300 to persons
who do not appear to be independent contractors.
Your attention is directed to Attorney General's
Opinion No. 062-120, dated September 28, 1962. In this opinion
the Attorney General provided certain criteria to distinguish
between contracts for employment and independent contractors.
Essentially, the primary distinction is the degree of control
that the agency exercises over the person performing the services
or duties being provided.
When an employer-employee relationship exists,
the agency should process payment through the Bureau of Payrolls,
as object code 1200. When the contractor is in fact independent,
payment should be processed from object code 1300 through the
Bureau of Auditing.
If you would like our opinion as to whether
an independent contractual relationship exists in connection with
a particular agreement, please submit a copy of the agreement
to the Bureau of Auditing. We will review and advise you as promptly
as our workload will permit.
