July 29, 1991
COMPTROLLER'S MEMORANDUM NO. 01 (1991-92)
SUBJECT: NEW AND MODIFIED REVENUE CATEGORIES
Amendments to Sections 215.20 and
215.22, Florida Statutes, regarding the service charge to General
Revenue, by Chapter 91-112, Laws of Florida, and experience with
administering the law require the addition and modification of
three revenue category codes. The new codes are 001000 - State
grants, and 001303 - Section 215.20(3) General Revenue service
charge. The modified code is 001300, which is simply being retitled
(for consistency) to, "Section 215.20 (1) and (2) General Revenue service charge." Category 001300 will continue to be used as it has been in the
past, for receipt of the 7% and 3% General Revenue service charges.
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.
