Article IV, Section 4(c), of the Constitution of the State of Florida states,
“The Chief Financial Officer shall serve as the Chief Fiscal Officer of the State,
and shall settle and approve accounts against the state.”
The powers and duties of the Chief Financial Officer* (CFO) are set forth in
Chapter 17, Florida Statutes (F.S.). Section 17.03(1), F.S., requires that the CFO
of this State, using generally accepted auditing procedures for testing or sampling
shall examine, audit, and settle all accounts, claims, and demands against the State.
Section 17.29, F.S., gives the CFO the authority to prescribe any rule he considers
necessary to fulfill his constitutional and statutory duties, which include but
are not limited to, procedures or policies related to the processing of payments
from any applicable appropriation.
The primary responsibility of the Bureau of Auditing is to assist the CFO in
performing his constitutional and statutory duties as the state's chief fiscal officer.
This is accomplished by providing assurance to the taxpayers of Florida, through
the effective and efficient pre-audit and post-audit of disbursements and other
financial transactions, that funds are disbursed from the state treasury strictly
in accordance with applicable laws, rules and administrative policies.
The purpose of this manual is to provide staff of the Bureau of Auditing and
state agencies guidance regarding the requirements applicable to the various categories
of expenditures. The manual should provide the following benefits:
1. Provide a central source of research material that will enhance the consistency
of the audit process.
2. Provide a vehicle for the dissemination of management policy and guidance.
3. Provide a document to assist in the training of new employees.
This reference guide cannot be expected to cover all situations that may be encountered.
Some situations will have to be addressed on a case-by-case basis. The manual is
intended to be a document that may be readily revised to meet changing conditions
and requirements.
(1) A person other than a public officer or employee as defined herein, whether
elected or commissioned or not, who is authorized by an agency head to incur travel
expenses in the performance of official duties.
(2) A person who is called upon by an agency to contribute time and services
as consultant or adviser.
Exhibits
U
V
VOLUNTEERS
VOUCHERS
Contractual Advance Payments Pursuant To Section 216.181(16), F.S. - (See
“Contractual Services”)
Advances Pursuant To Section 215.422(14), F.S.
Advance payments may be made under Section 215.422(14), F.S., and Rule 3A-40.120(3),
Florida Administrative Code (FAC), in accordance with the following:
1. Advance payment may be made for maintenance agreements, software license
agreements, and subscriptions that meet one of the following criteria:
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Advance payment will result in a savings to the State that is equal
to or greater than the amount the State would earn by investing the
funds and paying in arrears.
The goods or services are essential to the operation of a state
agency and are available only if advance payment is made.
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| Prior approval of the Bureau of Auditing is not required for advance
payments that are equal to or less than the threshold of Category Two
as defined in Section 287.017, F.S., and meets one of the above criteria.
The payment request must document that the payment meets one of the
above criteria.
Prior approval of the Bureau of Auditing is required for advance
payments that exceed the threshold of Category Two as defined by Section
287.017, F.S.
Requests for advance payment approval must include information indicating
that the payment meets one of the above criteria and that the agency
has complied with applicable procurement requirements.
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2. Advance payment may be made for other goods and services if approved
in advance by the Bureau of Auditing. Criteria for approval includes:
| a. Advance payment will result in a savings to the State that is
equal to or greater than the amount the State would earn by investing
the funds and paying in arrears.
b. The goods or services are essential to the operation of a State
agency and are available only if advance payment is made.
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Requests for advance payment approval must include information indicating that
the payment meets one of the above criteria and that the agency has complied with
applicable procurement requirements.
Pursuant to Sections 50.031 and 50.041, F.S., legal advertisements shall have
proof of such publication made by uniform affidavit.
When a payment, which would not otherwise be a lawfully authorized use of state
funds, is requested pursuant to the American with Disabilities Act (ADA), the payment
request shall include a signed statement from the agency head or designee certifying
that:
| 1. An employee of the agency, an applicant for a position or other
covered person has requested a “reasonable accommodation” pursuant to
ADA to assist him/her in performing his/her duties, applying for a position
or other covered activity.
2. The agency has determined that the individual is a “qualified
individual with a disability” as defined in the ADA.
3. The agency has determined that the purchase of the item in question
is a “reasonable accommodation” pursuant to ADA for that employee, applicant
or person.
4. The agency will maintain all records related to this purchase
for seven years and make those records available for review to those
persons authorized to review such records.
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The ADA provides that records related to an individual's disability must be kept
confidential; therefore, payment information related to providing a “reasonable
accommodation” shall contain a file number or other code by which the voucher can
be readily traced to the confidential records maintained by the agency.
Section 255.043, F.S., allows for the purchase of artwork for state buildings
when included in the appropriation for the original construction of such building
in an amount of 0.5 percent of the total appropriations not to exceed $100,000.
Evidence of notification by the agencies receiving original appropriations for construction
to the Florida Arts Council must be included with invoices submitted for payment
pursuant to this section.
1. Pursuant to Section 215.965, F.S., payments due vendors or employees cannot
be assigned by changing the payee's name from ultimate beneficiary to an assignee.
However, subject to approval of each individual agency, state warrants may be issued
in favor of an employee or a vendor and be delivered to the assignee. Authorization
from the payee and agency should be on file prior to payment.
2. For the majority of vendor contracts the ultimate beneficiary is the vendor
supplying the service, but on some contracts the ultimate beneficiary may be a third
party that the vendor owes a legal monetary obligation. In these situations the
contract may be amended to correctly state the party who is the ultimate beneficiary
of state funds and the party who will be supplying the services to the State. These
cases must be analyzed on a case-by-case basis. Such a contract would have all parties
in agreement, especially between the vendor and the third party. The liability of
the State should be addressed in the contract by the vendor supplying the service
and the ultimate beneficiary. Nevertheless, the best way to handle these situations
will be to have the vendor and the third party settle their financial matters between
themselves and the State pay the vendor supplying the service.
3. Section 215.965, F.S., does not preclude payments being made jointly to an
ultimate beneficiary and third party.
When requesting payment for individual awards, the employee's name and social
security number must be provided.
Satisfactory Service Awards
Pursuant to Section 110.1245, F.S., each department head is authorized to incur
expenditures for giving awards in the following situations:
| 1. Retiring state employees whose service has been satisfactory
may be awarded suitable framed certificates, pins and other tokens of
appreciation and recognition. Awards may not exceed $100 each, plus
applicable taxes.
2. Each department head is authorized to incur expenditures to award
suitable framed certificates, pins, or other tokens of recognition to
state employees who demonstrate satisfactory service in the agency or
to the state, in appreciation and recognition of such service. Such
awards may not cost in excess of $100 each plus applicable taxes.
3. Any appointed member of a state board or commission, whose service
to the State has been satisfactory, upon the expiration of the board
or commission member's final term in the position may be awarded suitable
framed certificates, plaques or other tokens of appreciation and recognition
not to exceed $100 each, plus applicable taxes.
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Employee Gathering for Awards Presentation – State Owned
Space
While there may be benefits in bringing employees together to witness the presentation
of awards, in terms of improved employee motivation and morale, such benefits are
often difficult to measure. Agencies are encouraged to consider the full costs of
such events against the benefits derived from such costs, and reevaluate the decision
to hold such events at taxpayer expense. The cost of such a gathering can be calculated
in terms of the time involved in such an event and the salaries of the employees
participating. This includes not only the time of those actually attending the event
(time spent going to the location of the event, at the event and returning to their
workstations), but also the time spent by employees in arranging such events and
in notifying employees of the time and location of the event. In addition to the
salary (including overtime and compensatory time), there may be costs associated
with travel that must be included.
Rental Space and Travel Costs
The cost of renting space for the purpose of gathering employees together for
the sole purpose of witnessing the presentation of awards or the travel costs incurred
for the sole purpose of attending an awards presentation event are not allowable
state expenditures. However, travel expenses for award winners to travel to an awards
presentation event may be paid by state funds.
Volunteer Recognition
Pursuant to Section 110.503(5), F.S., each department or agency using the services
of volunteers is authorized to incur expenditures not to exceed $100 each, plus
applicable taxes for suitable framed certificates, plaques or other tokens of recognition
to honor, reward or encourage volunteers for their service.
Pursuant to Section 110.504(6), F.S., incidental recognition benefits or incidental
non-monetary awards may be furnished to volunteers serving in state departments
to award, recognize or encourage volunteers for their service. The awards may not
cost in excess of $100 each plus applicable tax.
Also see “Purchasing Card Transactions – Awards.”
Pursuant to Sections 255.25 and 255.254, F.S., any agency requiring lease space
must obtain approval from the Department of Management Services (DMS).
Vouchers for the payment of building leases must include the approved lease number
from DMS, if applicable. Leases may not be paid in advance, however; vouchers may
be submitted for payment after the 20th of the month for which payment is required.
Prior to leasing buildings that require renovation at state expense, agencies
should determine if it is in the best interest of the state to lease the building
rather than leasing space that meets the agency's needs.
Justification must be maintained by the agency and furnished to the Bureau of
Auditing upon request.
Also see “Purchasing Card Transactions – Leasing of
Buildings and Equipment.”
State agencies should review the necessity of business cards for its employees
and limit the purchase of business cards to those employees who actually need the
cards to carry out their official duties and responsibilities. If there is a need
to purchase business cards for employees, the purchases should be made within the
following limitations. Gold sealed cards may be purchased for employees filling
Selected Exempt, Senior Management and equivalent or higher positions. The more
economical one-color cards may be purchased for other employees who need cards.
Payment request for business cards other than the most economical one-color cards
must include information showing that the employee for whom the cards are being
purchased is filling a Selected Exempt, Senior Management or equivalent position.
Claims Against The State – Statute of Limitations
Section 95.11(2)(b), F.S., places a five-year limitation on legal or equitable
actions on a contract, obligation or liability founded on a written instrument.
Section 95.11(3)(k), F.S., places a four year limitation on actions on a
contract, obligation, or liability not founded on a written instrument, including
an action for the sale and delivery of goods, wares, and merchandise. Any claim
exceeding the time limits provided herein shall be considered past the statute of
limitations for claims against the State.
Settlements – See “Settlement of Claims Against the
State” section.
General
Expenditures properly chargeable to communications include telephone, cellular
telephone, beepers, pagers, telegraph and data processing communications. The purchase,
lease and use of all communication services that exceeds Category Two, Section 287.017,
F.S., shall have prior approval by the Division of Communications, pursuant to Rule
60C-2.008, F.A.C., unless such authority is delegated to the agencies. A copy of
the approval shall be attached to the invoice submitted for payment.
Charges for Universal Service Support (also known as Universal Community Charges
or Federal Universal Service Fees) may be paid from state funds. These are NOT taxes,
therefore the State of Florida is not exempt.
The State of Florida and its political subdivisions are exempt from federal communication
tax on communications services defined as local telephone services, toll telephone
services and teletypewriter exchange services. Federal communication tax included
on invoices for such services should be deleted from the invoices prior to processing
of payment.
Cellular Telephones – State Owned
Cellular telephones should only be used for conducting official state business
when a conventional telephone is not readily available. State agencies should have
established internal controls over the use of state-owned or leased cellular telephones
to ensure that payments from public funds relating to the cellular telephones serve
a specific authorized public purpose. Billing options should be reviewed to determine
that the most economical option is selected considering the specific usage requirements
of the cellular telephone user.
Personal use of State-owned or leased cellular telephones should be discouraged.
In the event that personal calls are made or received, there should be procedures
in place to ensure that payment is received for the personal use prior to payment
to the service provider while observing the requirements of Section 215.422 F.S.
This may be accomplished by:
| 1. Having the employee provide a personal check or money order made
payable to the service provider for the personal portion of the invoice.
If the personal portion of the invoice is less than one dollar ($1),
agencies will not be required to obtain payment from the employee. The
payment should be mailed to the service provider along with the state's
portion.
2. If an agency elects to make payment in full to the service provider,
the employee should provide a personal check or money order made payable
to the state agency. The personal check or money order should be deposited
in the appropriate state account prior to the mailing of the state warrant.
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If the plan is based on actual usage, the employee would pay the charge for the
personal call plus any applicable taxes.
If the plan includes a specific number of minutes allowed for a specified fee,
the following instructions are to be used to calculate the amount the employee would
reimburse the state agency for personal calls. When the plan minutes allowed are
not exceeded, the employee would pay the prorated per minute rate. Divide
the number of plan minutes allowed by the monthly fee to determine the prorated
per minute rate. For example, if a plan has a monthly fee of thirty dollars ($30)
for 200 minutes, the employee would pay 15 cents ($30/200) for every minute of personal
usage on the state cell telephone.
When the plan minutes allowed are exceeded, the employee would pay the
excess per minute rate for every minute of personal usage on the state cell telephone.
Cellular Telephones - Personal
Reimbursement to employees for occasional use of personal cellular telephones
to conduct official state business will be made only when substantiated by documentation
showing that the call was necessarily made for the official state business of the
agency. If the business call made on the employee's personal cellular telephone
does not result in additional charges to the employee, reimbursement for the business
call is disallowed. However, if the state business call results in additional charges,
the employee may be reimbursed up to the per-minute rate charged, plus applicable
taxes, for the excess minutes incurred as a result of usage for official state business.
Employees will be required to provide a statement certifying that the calls were
necessary and were for official state business. No payment will be made for any
portion of the employee's personal monthly charges, taxes on the basic monthly fee,
or charges related to obtaining documentation listing individual telephone calls.
If it is necessary for an employee to consistently use his or her personal telephone
to conduct the duties and responsibilities of a state agency, then the agency should
consider providing use of a state cellular telephone.
Also see “Purchasing Card Transactions – Cellular
Phones/Pagers.”
General
Contractual service means the rendering of time and effort by the contractor
rather than the furnishing of specific commodities. Expenditures classified as contractual
services include, but are not limited to: professional services such as accounting,
architectural, consulting, court reporting, engineering, legal and medical and general
services such as custodial, employment, entertainment, examination and testing,
investigative and research.
Advances Pursuant to Section 216.181(16), F.S.
Section 216.181(16), F.S., provides for advances for program startup or advances
for contracted services to governmental entities and not-for-profit organizations.
The amount that may be advanced shall not exceed the expected cash needs of the
contractor or recipient within the initial three months. Thereafter, disbursements
shall only be on a reimbursement basis. Advance payments may be made for cost-reimbursement
and fixed-price contracts.
Agencies specifically authorized by the General Appropriations Act to make advance
payments and wishing to advance beyond the initial three months expected cash needs
must request a waiver from the Bureau of Auditing. The request for waiver must include:
1. The appropriation line item number.
2. Justification for advancing funds beyond the three months expected
cash needs. |
The waiver request should be sent to Bureau of Auditing, Department of Financial
Services, 200 East Gaines Street, Tallahassee, Florida 32399-0355 for approval prior
to submitting for payment. The waiver request will then be forwarded to the appropriations
committees of both houses of the Legislature for consultation and comments. The
Legislature has fourteen days to respond to the request. If there is no response
within the fourteen day time period, then approval will be granted by the Bureau
of Auditing, provided all other applicable requirements are met. The agency will
be notified in writing of the approval or disapproval of the request. If approved,
a copy of the approval must be submitted with the payment.
*Advance payments allowed under Section 215.422(14), F.S., may be found in the
“Advance Payment” section.
Contracts for $1,800 or Less
To reduce the time and cost required to process small routine monthly or quarterly
payments on annual contracts, agencies are authorized to process annual advance
payments on such contracts, the annual amount of which is $1800 or less. Contracts
$1800 or less are not required to meet the specific documentation required by Rule
3A-40.120(3), F.A.C., for advance payments.
Contract Document Requirements
Pursuant to Section 287.058, F.S., every procurement of contractual services
in excess of the Category Two threshold amount provided in Section 287.017, F.S.,
shall be evidenced by a written agreement embodying all provisions and conditions
of the procurement of such services. Section 287.058 (1), F.S., allows the use of
a purchase order in lieu of a written agreement. However, the purchase order must
include an adequate description of the service, the contract period and the method
of payment. Additionally, the purchase order or solicitation must include the provisions
of Section 287.058 (1)(a)–(f), F.S.
Regardless of whether a purchase order or written agreement is used, the document
must contain clear and specific language regarding services/deliverables that must
be rendered and accepted prior to payments being received. Deliverables must be
specifically related to the contract's scope of work and must be both quantifiable
and measurable. The document must also contain sanctions for non-performance. Contracts
which are paid on a reimbursement basis or at a fixed rate for a specific time period,
e.g. monthly, quarterly, etc., should require written progress reports to be submitted
detailing the activities accomplished for the invoice period.
To process payments for services using a purchase order, the purchase order should
state that the terms may not be modified by the vendor. Any such attempt to modify
a purchase order for services will not be accepted as the basis for additional compensation.
Contractual Services Exhibit 1, located at the
end of this section, may be used as a reference for all of the requirements to be
included in the contract document.
Exceptions to Provision Requirements of Section
287.058 F.S.
| a. Section 287.058(1)(b), F.S. - Provision for Travel - If no travel
will be incurred in connection with the contract, then this is not applicable.
b. Section 287.058(1)(f), F.S. - Provision for Renewal - This provision
applies only to contracts that will be renewed.
Pursuant to Sections 287.057(5)(a) and (5)(c), F.S., contracts that
are emergency procurements or single source procurements may not
be renewed. However, contracts for which only one response to a bid
or proposal was received may be renewed.
c. Section 287.0582, F.S. - Contingency Provision - This provision
is required for any contract that crosses fiscal years. If a contract
is to be paid from a continuing appropriation (such as FCO), this provision
is not applicable. However, it is the agency's responsibility to identify
the payment as coming from a continuing appropriation.
d. Contracts for agencies exempt from Chapter 287, F.S., are not
required to meet the requirements of Section 287.058, F.S. Those agencies
are the Legislature, the Auditor General, Ethics Commission, Public
Service Commission, State Courts, Judicial, Department of the Lottery
and State University System.
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Contract Document Changes
| a. Purchase order contracts may be amended by a change order issued
prior to the service completion date as stated in the purchase order
contract. Formal two-party agreements may be amended by a two-party
document executed by both parties prior to the expiration of the contract.
b. Contract renewals must be entered into prior to the expiration
date of the contract, and must have all the same terms and conditions
of the original contract. Contracts may be renewed for a period that
may not exceed three years or the term of the original contract, whichever
is longer.
If the commodity or contractual service is purchased as the result
of a competitive solicitation, the price of the commodity or contractual
service to be renewed must be specified in the bid, proposal or reply.
Contracts procured as an emergency or single source may not be renewed.
c. Contract extensions can be for up to six months with all the same
terms and conditions of the original contract. The extension must be
signed prior to the expiration date of the contract. There can be only
one extension of a contract unless the failure to meet the criteria
set forth in the contract for completion of the contract is due to events
beyond the control of the contractor.
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Contract Payment Requirements
Payments for contractual service must include at a minimum, the invoice, a description
of the services provided (i.e., specific deliverables) and the date(s) of service.
The following contracts require additional documentation or information.
| Cost Reimbursement Contract
Pursuant to Comptroller's Memorandum #1 (1997/1998) detailed supporting
documentation for cost-reimbursement contract payments is not required
to be submitted to the Bureau of Auditing. However, each agency will
be required to maintain detailed supporting documentation and to make
it available for audit purposes. In lieu of submitting detailed supporting
documentation to the Bureau of Auditing, agencies may submit an itemized
invoice by expenditure category (salaries, travel, expenses, etc.).
By submission of the payment requests, the agency will have certified
that the detailed documentation to support each item on the itemized
invoice is available for audit. The following supporting documentation
shall be maintained in support of expenditure payment requests for cost
reimbursement contracts as provided in Comptroller's Memorandum #04
(1996-97).
Supporting documentation for each amount for which reimbursement
is being claimed must indicate that the item has been paid. Check numbers
may be provided in lieu of copies of actual checks. Each piece of documentation
should clearly reflect the dates of service. Only expenditures for categories
in the approved contract budget should be reimbursed.
Listed below are the types of documentation and examples of the minimum
requirements.
| (1) Salaries: A payroll register or similar documentation
should be maintained. The payroll register should show gross
salary charges, fringe benefits, other deductions and net
pay. If an individual for whom reimbursement is being claimed
is paid by the hour, a document reflecting the hours worked
times the rate of pay will be acceptable.
(2) Fringe Benefits: Fringe Benefits should be supported
by invoices showing the amount paid on behalf of the employee,
e.g., insurance premiums paid. If the contract specifically
states that fringe benefits will be based on a specified
percentage rather than the actual cost of fringe benefits,
then the calculation for the fringe benefits amount must
be shown.
Exception: Governmental entities are not required to
provide check numbers or copies of checks for fringe benefits.
(3) Travel: Reimbursement for travel must be in accordance
with Section 112.061, F.S., which includes submission of
the claim on the approved state travel voucher.
(4) Other direct costs: Reimbursement will be made based
on paid invoices/receipts. If nonexpendable property is
purchased using state funds, the contract should include
a provision for the transfer of the property to the State
when services are terminated. Documentation must be provided
to show compliance with DMS Rule 60A-1.017, F.A.C., regarding
the requirements for contracts which include services and
that provide for the contractor to purchase tangible personal
property as defined in Section 273.02, F.S., for subsequent
transfer to the State.
(5) In-house charges: Charges which may be of an internal
nature (e.g., postage, copies, etc.) may be reimbursed based
on a usage log which shows the units times the rate being
charged. The rates must be reasonable.
(6) Indirect costs: If the contract specifies that indirect
costs will be paid based on a specified rate, then the calculation
should be shown.
Pursuant to Section 216.346, F.S., contracts between
state agencies including any contract involving the State
University System or the State Community College system,
the agency receiving the contract or grant moneys shall
charge no more than 5 percent of the total cost of the contract
or grant for overhead or indirect cost or any other cost
not required for the payment of direct costs.
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Contracts between state agencies, and or contracts between universities
may submit alternative documentation to substantiate the reimbursement
request that may be in the form of FLAIR reports or other detailed reports.
Fixed Payment
| Fixed-rate contract payment requests must include an
invoice that shows units of service and applicable unit
rates with extensions that equal the total invoice amount. |
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Contract Review Process
Comptroller's Memorandum #11 (2001-02) outlines the contractual services processing
procedures. This process eliminates the requirement for agencies to submit a copy
of the contract/purchase order contract and supporting documentation for contractual
services contracts of $250,000 or less. Only payments on contracts/purchase order
contracts for contractual services for which the contract/purchase order amount
is greater than $75,000 will be processed through the Central Contract System with
the use of an agency-assigned Statewide Contract number. This includes open-dollar
amount contracts.
The contract review process requires agencies to complete a Contract Review Checklist
if the contract exceeds $75,000 and submit the checklist to the Bureau of Auditing.
(See Exhibit 1 and Exhibit
2. The Contract Review Checklist is available on the DFS website in Adobe Acrobat
and Word formats. Agencies may use the long version (Contractual
Services Exhibit 1) or the short version (Contractual
Services Exhibit 2) of the Contract Review Checklist. Agencies may adapt the
Contract Review Checklist to meet their agency needs with the approval of the Bureau
of Auditing. Agencies already using an approved agency version of the Contract Review
Checklist may continue to use their approved version of the checklist.
For contracts with amounts greater than $75,000 and less than or equal to $250,000,
agencies must submit a Contract Review Checklist in lieu of the contract
and supporting documentation. For contracts in excess of $250,000 or with an open-dollar
amount, the agencies must submit a Contract Review Checklist, the contract and supporting
documentation. (See Guidelines in this section.)
If the contract amount is $75,000 or less or is a “one time” payment (for any
dollar value), the agency is encouraged to send the Contract Summary Form in lieu
of the contract/purchase order with every payment. (See
Contractual Services Exhibit 3.)
When completing the Contract Review Checklist, please include all of the required
contract information. In the event there is insufficient space on the checklist
to include all deliverables/milestones or payment criteria, pages from the contract
or exhibits containing this information should be attached to the checklist.
The Contract Review Checklist and/or contract/purchase order and supporting documentation
should be submitted to the Bureau of Auditing in advance of the first payment. It
is very important that the checklist and/or contracts be submitted prior to the
payment request in order to avoid delays and allow for more efficient and timely
processing of contractual services vouchers.
The Bureau of Auditing will review the Contract Review Checklist and/or contract/purchase
order for compliance with statutory requirements, general contract requirements
otherwise provided by law or rule and terms governing delivery of service and payment.
Upon completion of this review and approval, the Bureau of Auditing will enter the
contract information in the Central Contract System.
Service contracts (for any dollar amount) from State Term Contracts, SNAPS, PRIDE,
RESPECT, construction and one time payments are not tracked on the Central Contract
System and DO NOT require submission of the Contract Review Checklist.
Guidelines for the contract review process are as
follows:
Contracts/purchase order for services $75,000 or less:
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Contracts will not be tracked on the Central Contract
System.
Contract/purchase order summary form required with each
payment. (See Contractual Services Exhibit 3)
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Contracts/purchase order for services in excess of $75,000
and less than or equal to $250,000:
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Contracts will be tracked on the Central Contract System.
Only Contract Review Checklist is required.
Copy of the contract and any supporting documentation
is not required.
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Contracts/purchase order for services greater than $250,000
or Open Dollar Amount:
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Contracts will be tracked on the Central Contract System.
Contract Review Checklist required.
Copy of the contract and any supporting documentation
required (method of procurement, etc).
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New Contracts:
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The contract review process guidelines listed above
will apply.
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Existing Contracts:
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If the contract/purchase order is currently tracked
on the Central Contract System and the contract/purchase
order amount is $75,000 or less, the guidelines listed above
for contracts for services of $75,000 or less will apply.
If the contract/purchase order is currently tracked
on the Central Contract System and the contract amount is
greater than $75,000, the contract will continue to be tracked
and a Contract Review Checklist will not be required until
the contract is renewed or amended.
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Contract Renewal: (No change in contract terms)
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If the contract/purchase order amount is $75,000 or
less, the guidelines listed above for contracts for services
of $75,000 or less will apply.
If the contract/purchase order amount is greater than
$75,000 but less than or equal to $250,000, a Contract Review
Checklist marked as a renewal with the renewal number is
required.
If the contract/purchase order amount is greater than
$250,000 or an open-dollar amount, a Contract Review Checklist
marked as a renewal and a copy of the renewal is required.
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Contract Amendment:
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Contracts/purchase orders less than or equal to $75,000.
If an amendment causes the contract amount to exceed $75,000,
a Contract Review Checklist will be required. The contract
will be tracked on the Central Contract System and a payment
history will be required in order to record the previous
contract payments on the system.
If the contract/purchase order amount is greater than
$75,000 and less than or equal to $250,000, a Contract Review
Checklist marked as an amendment with the amended changes
noted is required.
If the contract amount is greater than $250,000 or an
open-dollar amount, a Contract Review Checklist marked as
an amendment number with amended changes noted on a copy
of the amendment is required.
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Contracts Signed After Services Are Rendered
Section 287.058 (2), F.S., requires that both parties shall sign a written agreement
or contract prior to the rendering of the services for contractual service agreements
costing in excess of Category Two threshold except in the case of a valid emergency
as certified by the agency head. The certification of an emergency must be prepared
within thirty (30) days after the contractor begins rendering the service and must
state the particular facts and circumstances which precluded the execution of the
written agreement prior to the rendering of the service.
If the agency fails to have the contract signed by the agency head and the contractor
prior to rendering the contractual service, and if an emergency does not exist,
the agency head must, no later than 30 days after the contractor begins rendering
the service, certify the specific conditions and circumstances to DMS as well as
describe actions taken to prevent recurrence of such noncompliance.
Noncompliance with these requirements will necessitate that the agency and the
contractor enter into a settlement agreement.
Court Reporter Services
Section 287.059(14), F.S., authorizes the Office of the Attorney General to contract
with one or more court reporting services, on a circuit wide basis, on behalf of
all state agencies. All agencies shall utilize the contracts for court reporting
services entered into by the Office of the Attorney General. In the absence of a
state contract for court reporting services, agencies contracting for court reporting
services must abide by the standard fee schedule established in Rule 2-39.020, F.A.C.
The standard fee schedule is established as a maximum amount allowable for court
reporter services and is to be applied based on the location of the deposition or
hearing. Agencies should negotiate fees below the maximum allowed whenever possible
if no state court reporter contract is in effect.
Any agency wishing to exceed the standard fee schedule must demonstrate necessity
for such action to the Attorney General through a statement of waiver that must
be signed by the appropriate agency head or designee prior to contracting for court
reporting services. A copy of the waiver must be submitted to the Bureau of Auditing
along with the payment. The waiver should be based on the following criteria:
| 1. The inability of the agency to obtain adequate court reporting
services within the confines of the standard fee schedule.
2. The agency is unable to obtain court reporting services with the
special expertise necessary to perform the particular reporting function
needed.
3. The waiver is necessary in order to provide court-reporting services
as a result of an emergency, or an immediate danger to public health,
safety and welfare. The agency shall set forth in detail the emergency
or danger that requires contracting in excess of the standard fee schedule.
|
Determination of Employee-Employer Relationship
When entering into agreements for personal services, agencies should determine
if an employer-employee relationship exists. The IRS provides generally that the
relationship of employer and employee exists when the person or persons for whom
the services are performed have the right to control and direct the individual who
performs the services, not only as the result to be accomplished by the work but
also as to the details and means by which that result is accomplished. If it is
determined that such a relationship does exist, the employee should be paid through
the payroll system and not as an independent contractor. It is incumbent on each
agency to evaluate the circumstances of each contractual relationship. Any penalties
that may be imposed by the IRS for failure to make the proper determination of the
employment relationship will be borne by the agency making the initial determination.
Circumstances of an employment relationship may be submitted to the IRS for its
determination using a Form SS-8.
As an aid to assist agencies in making a determination of the employee-employer
relationship, the following twenty factors have been established. These factors
have been developed only as guides for determining whether an individual is an employee.
Special scrutiny is required in applying the twenty factors to assure that formalistic
aspects of an arrangement designed to achieve a particular status do not obscure
the substance of the arrangement. The twenty factors are as follows:
| 1. Instructions. A worker who is required to comply
with other persons' instructions about when, where and how he or she
is to work is ordinarily an employee. This control factor is present
if the person or persons for whom the services are performed have the
right to require compliance with instructions.
2. Training. Training a worker by requiring an experienced
employee to work with the worker by corresponding with the worker, by
requiring the worker to attend meetings or by using other methods, indicates
that the person or persons for whom the services are performed want
the services performed in a particular method or manner.
3. Integration. Integration of the worker's services
into the business operations generally shows that the worker is subject
to direction and control. When the success or continuation of a business
depends to an appreciable degree upon the performance of certain services,
the workers who perform those services must necessarily be subject to
a certain amount of control by the owner of the business.
4. Services Rendered Personally. If the services must
be rendered personally presumably the person or persons for whom the
services are performed are interested in the methods used to accomplish
the work as well as in the results.
5. Hiring, Supervising and Paying Assistants. If the
person or persons for whom the services are performed hire, supervise
and pay assistants, that factor generally shows control over the workers
on the job. However, if one worker hires, supervises, and pays the other
assistants pursuant to a contract under which the worker agrees to provide
materials and labor and under which the worker is responsible only for
the attainment of a result, this factor indicates an independent contractor
status.
6. Continuing Relationship. A continuing relationship
between the worker and the person or persons for whom the services are
performed indicates that an employer-employee relationship exists. A
continuing relationship may exist where work is performed at frequently
recurring although irregular intervals.
7. Set Hours of Work. The establishment of set hours
of work by the person or persons for whom the services are performed
is a factor indicating control.
8. Full-Time Required. If the worker must devote substantially
full time to the business of the person or persons for whom the services
are performed, such person or persons have control over the amount of
time the worker spends working and impliedly restrict the worker from
doing other gainful work. An independent contractor, on the other hand
is free to work when and for whom he or she chooses.
9. Doing Work on Employer's Premises. If the work is
performed on the premises of the person or persons for whom the services
are performed, that factor suggests control over the worker, especially
if the work could be done elsewhere. Work done off the premises of the
person or persons receiving the services, such as at the office of the
worker, indicates some freedom from control. However, this fact by itself
does not mean that the worker is not an employee. The importance of
this factor depends on the nature of the service involved and the extent
to which an employer generally would require that employees perform
such services on the employer's premises. Control over the place of
work is indicated when the person or persons for whom the services are
performed have the right to compel the worker to travel a designated
route, to canvass a territory within a certain time or to work at specific
places as required.
10. Order of Sequence Set. If a worker must perform
services in the order or sequence set by the person or persons for whom
the services are performed, that factor shows that the worker is not
free to follow the worker's own pattern of work but must follow the
established routines and schedules of the person or persons for whom
the services are performed. Often, because of the nature of an occupation,
the person or persons for whom the services are performed do not set
the order of the services or set the order infrequently. It is sufficient
to show control, however, if such a person or persons retain the right
to do so.
11. Oral or Written Reports. A requirement that the
worker submit regular or written reports to the person or persons for
whom the services are performed indicates a degree of control.
12. Payment by Hour, Week, Month. Payment by the hour,
week or month generally points to an employer-employee relationship,
provided that this method of payment is not just a convenient way of
paying a lump sum agreed upon as the cost of a job. Payment made by
the job or on a straight commission generally indicates that the worker
is an independent contractor.
13. Payment of Business and/or Traveling Expenses.
If the person or persons for whom the services are performed ordinarily
pay the worker's business and/or traveling expenses, the worker is ordinarily
an employee. An employer, to be able to control expenses, generally
retains the right to regulate and direct the worker's business activities.
14. Furnishing of Tools and Materials. The fact that
the person or persons for whom the services are performed furnish significant
tools, materials and other equipment tends to show the existence of
an employer-employee relationship.
15. Significant Investment. If the worker invests in
facilities that are used by the worker in performing services and are
not typically maintained by employees (such as the maintenance of an
office rented at fair value from an unrelated party), that factor tends
to indicate that the worker is an independent contractor. On the other
hand, lack of investment in facilities indicates dependence on the person
or persons for whom the services are performed for such facilities and,
accordingly, the existence of an employer-employee relationship.
16. Realization of Profit or Loss. A worker who can
realize a profit or suffer a loss as a result of the worker's services
(in addition to the profit or loss ordinarily realized by employees)
is generally an independent contractor, but the worker who cannot is
an employee.
17. Working for More Than One Firm at a Time. If a
worker performs more than the minimum service for a multiple of unrelated
persons or firms at the same time, that factor generally indicates that
the worker is an independent contractor.
18. Making a Service Available to General Public. The
fact that a worker makes his or her services available to the general
public on a regular and consistent basis indicates an independent contractor
relationship.
19. Right to Discharge. The right to discharge a worker
is a factor indicating that the worker is an employee and the person
possessing the right is an employer. An employer exercises control through
the threat of dismissal, which causes the worker to obey the employer's
instructions. An independent contractor, on the other hand, cannot be
fired so long as the independent contractor produces a result that meets
the contract specifications.
20. Right to Terminate. If the worker has the right
to end his or her relationship with the person for whom the services
are performed at any time he or she wishes without incurring liability,
that factor indicates an employer-employee relationship.
|
Extra Compensation
Pursuant to Section 215.425, F.S., additional compensation may not be granted
after the contract has been made unless additional services will be provided. Contract
amendments increasing the total contract amount are only valid if additional services
are being provided and only if the ITB, ITN, or RFP provided for price increases,
an expansion of the scope of services and/or future amendments to increase the total
amount of the contract. If the total amount of a fixed unit rate contract is being
increased and the unit rate remains the same, then it can be assumed that the contractor
will be providing additional units of service. All other contracts must clearly
show the additional services that will be provided. Method of procurement for additional
services must be provided.
Federal And State Financial Assistance
Awards of federal and/or state financial assistance may be made in the form of
grants, direct appropriations, loans, etc., and do not represent a purchase of service
from a vendor.
Disbursements of state financial assistance must be made from 7500 object code
and should bypass FLAIR's Central Accounting Contract System. Disbursement of other
types of financial assistance may be made with 7100, 7200, 7300, 7400, and 7900
object codes and should also bypass FLAIR's Central Accounting Contract System.
Agencies are required to provide the authority for the disbursement of federal
or state financial assistance. Information regarding state financial assistance
and the Florida Single Audit Act can be found on the web pages of the Executive
Office of the Governor, the Office of the Auditor General and the Department of
Financial Services. The Governor's website also has links to information on federal
financial assistance.
The agreement awarding state/federal financial assistance must contain clear
and specific language regarding services/deliverables that must be rendered and
accepted prior to payments being issued by the state. Deliverables must be specifically
related to the agreement's scope of work and must be both quantifiable and measurable.
The document must also contain sanctions for non-performance. Agreements which are
paid on a reimbursement basis or at a fixed rate for a specific time period, e.g.
monthly, quarterly, etc., should require written progress reports to be submitted
detailing the activities accomplished for the invoice period.
FCO Grants And Aids Appropriations
Where applicable, FCO grants to non-profit entities must comply with the requirements
of Section 216.348, F.S.
Interchange Of Personnel Among State Agencies
Section 112.24, F.S., authorizes employee interchange agreements among State
of Florida Agencies in order to encourage economical and effective use of public
employees. Interchange agreements are exempt from the provision requirements of
Section 287.058, F.S., and should be executed in accordance with the requirements
set forth in Section 112.24, F.S.
Legal Services
Contracts for private attorney services must be in accordance with Section 287.059,
F.S. Prior approval of the Attorney General must be obtained, where applicable,
and shall include a statement that the private attorney services requested cannot
be provided by the Office of the Attorney General or that such private attorney
services are cost effective in the opinion of the Attorney General. Where applicable,
evidence of approval by the Office of the Attorney General to contract for private
attorney services must be included with the first payment submitted to the Bureau
of Auditing for contracts tracked through the system. Contracts not tracked through
the system must include evidence of approval with each payment.
Limitation On Indirect Costs
Pursuant to Section 216.346, F.S., any contract or grant between state agencies,
including any contract involving the State University System or the State Community
College System, the agency receiving the contract or grant shall charge no more
than 5 percent for overhead or indirect costs or any cost not required for the payment
of direct costs. This restriction applies to both state and federally funded contracts.
Professional Services
Section 287.055, F.S., specifically relates to the acquisition of professional
architectural, engineering, landscape architecture, or land surveying or mapping.
Section 287.055(3)(a), F.S., requires each agency to publicly announce, in a
uniform and consistent manner each occasion when architectural, engineering or surveying
and mapping services are required to be purchased for a project, the basic construction
cost of which is estimated by the agency to exceed the threshold amount provided
in Section 287.017, F.S., for Category Five or for a planning or study activity
when the fee for such services exceeds the threshold amount provided in Section
287.017, F.S., for Category Two.
| Exception: When the agency head certifies there exists a
valid emergency. |
The public notice shall include a general description of the project and shall
indicate how interested consultants may apply for consideration. Agencies are required
to submit evidence of compliance with the Consultants Competitive Negotiation Act
(CCNA) along with the first payment.
Section 287.055(4), F.S., provides for competitive selection of firms to provide
professional services. The competitive selection process includes an evaluation
of the qualifications and performance data of the firms submitting proposals and
a selection of at least three firms in order of preference. Evidence of compliance
with competitive selection requirements must be submitted with the first voucher
requesting payments.
Section 287.055, F.S., provides for the competitive negotiation of contracts
for professional services. The agency must first attempt to negotiate a contract
with the firm determined to be the most qualified. If the agency is unable to negotiate
a contract with the firm determined to be most qualified at a price the agency determines
to be fair, competitive and reasonable, negotiations shall be formally terminated.
The agency should then undertake negotiations with the second most qualified firm.
If negotiations fail with the second most qualified firm, then the agency must terminate
negotiations. The process should be repeated in the order of the competence and
qualification of the firms until an agreement is reached. Evidence must be submitted
to document that the agency has negotiated a contract that provides for compensation
that is fair, competitive and reasonable.
Payment criteria for professional services contracts includes, but are not limited
to:
| 1. Cost reimbursements – See “Cost Reimbursement Contracts” of this
section for cost reimbursement contract payments.
2. Percentage of Completion - Payment request must include an invoice
which shows the total lump sum amount times the percentage of work completed,
less the amount paid to date to arrive at the current amount due.
3. Fixed Payment - This payment type may be fixed rate or fixed fee.
The fixed-rate payment request must include an invoice that shows unit
of deliverables and applicable unit rates to arrive at the total invoice
amount. The fixed-fee payment request must provide the deliverable along
with the scheduled fixed amount authorized in the contract.
4. Cost Plus Fixed - This payment type may be a combination of items
1 and 2 or items 1 and 3 above.
|
Also see “Purchasing Card Transactions – Contractual
Services”
CONTRACTUAL SERVICES EXHIBIT 1 -
Contract Review Checklist - Long Form
CONTRACTUAL SERVICES EXHIBIT 2 - Contract Review Checklist
- Short Form
CONTRACTUAL SERVICES EXHIBIT 3 - Summary of Contract/Purchase
Order
Pursuant to Section 216.341, F.S., monies of a county health unit trust fund
may be expended by the Department of Health for the respective county health departments
in accordance with budgets and plans agreed upon by the county authorities of each
health unit and the Department of Health. County health units are subject to Section
287.057, F.S., for procurement requirements unless the payment information includes
a written certification from the agency stating that county purchasing procedures
were followed. The certification must contain a cross reference to the specific
sections of the county purchasing procedures being applied.
Also see “Purchasing Card Transactions – County Health
Unit Trust Fund.”
Agencies are not to contract with any credit card company that requires annual
fees. Agencies should use the State of Florida Purchasing Card Program. (See “Purchasing
Card Transactions” section.)
These purchases must be made in accordance with Section 287.063, F.S. An agency
entering into any commodity contract requiring deferred payments in excess of $30,000
and payment of interest, must be sent to the Bureau of Accounting for prior approval
and pre-audit.
This program is the “Consolidated Equipment Financing Program” (CEFP). Information
on this program may be found on the DFS website,
http://www.myfloridacfo.com/aadir/cefp/.
Examples of equipment this program has financed are computers, copiers, communication
systems, laboratory equipment, medical equipment and printers.
Payments for CEFP should be object coded 6100 (interest), and 6200 (principal).
Universities are exempt from this requirement, but can go through CEFP in order
to take advantage of the normally lower contracted interest rate than that which
is on the open market.
General
State agencies may pay for educational training and courses that are designed
to improve the efficiency of a qualified employee when the courses are directly
related to the employee's current job duties. Educational courses intended to prepare
an employee for a job primarily of benefit to the employee and only indirectly beneficial
to the agency, do not constitute a proper expenditure of public funds absent a specific
legislative authorization. All required books associated with the course may also
be expended from state funds as long as the State is only paying for courses for
employees which primarily benefit the State rather than the employee. Any books
purchased with state funds must become the property of the State. Cost for courses
that will primarily benefit the employee rather than the State will not be paid.
The invoice for payment must include the improved efficiency or the benefit to the
State derived from the training or course and the position title of the employee.
Community Leadership Courses
Various chambers of commerce throughout the State offer training courses. The
courses are entitled “Leadership (city or area).” The stated purpose of these courses
is to improve the quality, quantity and effectiveness of leadership in the city
or area by:
| 1. Identifying and selecting current and potential leaders from
diverse backgrounds.
2. Exposing the participants to social, economic and political issues
facing the city or area in order to stimulate their interest in seeking
leadership positions within the community.
3. Providing the participants with factual information about the
city or area.
4. Building and maintaining networks of community leaders who know
and respect each other.
|
Generally, meeting these objectives do not appear to fall within the statutory
duties and responsibilities of state agencies. Therefore, payment by a state agency
for an employee to attend such a course would generally not be a proper expenditure
of state funds.
Agencies with specific statutory authority to provide this training to employees
and wishing to send an employee to community leadership courses should request prior
approval from the:
Department of Financial Services
Bureau of Auditing
200 East Gaines Street
Tallahassee, Fl. 32399-0355 |
Requests must cite the specific statutory authority for the agency to send employees
to the classes or cite the specific statutory duty or responsibility, which necessitates
the agency sending an employee to such a class. Any payment request, which does
not include prior approval may be denied.
Equipment leases that have an annual cost anticipated to exceed the purchasing
Category Two threshold established in Section 287.017, F.S., requires prior approval
from the Bureau of Accounting. If the monthly lease cost for equipment is greater
than one-twelfth of the Category Two threshold, but the annual cost will be less
than the Category Two threshold, each voucher submitted for payment should include
documentation indicating that the annual cost will not exceed the Category Two threshold.
In computing the total lease cost for determination as to whether the annual
lease cost exceeds the Category Two threshold, maintenance and other periodic costs
to be incurred by the lessee for the equipment must be added to the lease payments.
Equipment is defined as a functional unit and not as an individual component. For
example, an agency may not acquire, by lease, equipment costing less than Category
Two threshold annually, avoiding Bureau of Accounting approval, and then add other
components to the equipment which increases the total annual cost above the threshold.
Requests for Bureau of Accounting approval to lease equipment above the Category
Two threshold should be submitted with the Lease Checklist (http://www.myfloridacfo.com/aadir/cefp/)
and addressed to:
Department of Financial Services
Bureau of Auditing
200 East Gaines Street
Tallahassee, Fl. 32399-0355 |
Vouchers submitted for payment of leases requiring prior approval of the Bureau
of Accounting must show the lease approval number assigned by the Bureau of Accounting.
Regardless of the annual cost of the lease or the acquisition method, it shall
be the responsibility of the procuring agency to evaluate and maintain documentation
to support that a lease is economically prudent and cost-effective.
Agencies with special needs for leasing equipment, such as short-term needs for
surveying, monitoring and research connected with wildlife studies or preservation
are exempt from the requirement to obtain prior approval. A certification from the
agency head or designee supporting the decision to lease must be attached to the
voucher submitted for payment.
The Bureau of Accounting will gladly review leases less than or equal to Category
Two, upon agency request.
Also see “Purchasing Card Transactions – Leases of Buildings
and Equipment.”
The Governor has the authority to sign executive orders under Section 252.36,
F.S. All executive orders have the full force and effect of law. Most executive
orders are for emergencies dealing with hurricanes, tropical storms, wildfires,
floods, tornadoes, citrus canker and other states of emergency. An executive order
may suspend the purchasing rules and regulations.
While state agencies may purchase office and public area furniture in accordance
with the State term contract in effect at the time of purchase, price limits have
been established for purchasing the following furniture:
| 1. Chairs (ergonomic) |
$ |
675 |
| 2. Sofas 3 seat |
$ |
1,400 |
| 3. Love Seats 2 seat |
$ |
1,100 |
| 4. Wing Back (or similar chair) |
$ |
800 |
| 5. End Tables |
$ |
400 |
| 6. Coffee or 48” Conf. Table |
$ |
600 |
| 7. Task Lighting |
(each) $ |
175 |
*Note: Item Nos. 2, 3, 4, 5, and 6 listed above may only be purchased
for reception or other public areas.
The price limits stated above also apply to furniture purchased under contracts
entered into by an agency or university and to PRIDE furniture.
If an agency needs to purchase a chair that exceeds the established limit in
order to provide a reasonable accommodation under the ADA, the agency must process
the invoice in accordance with the instructions in Americans with Disabilities Act
section.
All other exceptions must be fully justified by the agency and approved in advance
by the Bureau of Auditing. Requests for exceptions should be addressed to:
Department of Financial Services
Bureau of Auditing
200 East Gaines Street
Tallahassee, Fl. 32399-0355 |
For agencies subject to the provisions of Section 287.022, F.S., payments for
the purchase of insurance, with the exception of title insurance for land purchases,
must have proof of approval by DMS or a certification of emergency.
General
Invoices to be submitted to the Bureau of Auditing for payment must be scheduled
by the agency wishing to make payment using a standard format prescribed by the
Department of Financial Services (DFS). Payments submitted to the Bureau of Auditing
for disbursement or transfer of funds shall only be those payments authorized by
law. If such authority is not evident by the nature of the payment, the agency must
cite the law which has expressly authorized the agency to expend funds for the purpose
under consideration or, must be considered to have been given such authority by
necessary implication in order to carry out a duty or function expressly imposed
or authorized by law. The information listed in this section provides general guidelines
that are common to all expenditures.
Invoice Requirements
The following requirements apply to all invoices submitted for payment.
| 1. An invoice submitted for payment of an expenditure must be a
legible copy. The original invoice is maintained by the agency. If an
agency is filing a copy of the invoice as its original, it must contain
the statement “original invoice not available, agency records show that
this obligation has not been previously paid” with the signature of
the person certifying the statement. Thermofax copies, because of their
temporary nature, shall not be filed as the original at the agency.
It should be copied on a standard photocopy machine.
2. Invoices for commodities must clearly reflect a description of
the item or items, number of units and cost per unit. Numerical code
descriptions alone will not be accepted.
Invoices for contractual services must also clearly reflect the services/deliverables
that were provided. Invoices for fixed unit rate contracts must show
the number of units and cost per unit. Invoices for contracts paid out
on a reimbursement basis or a fixed rate for a specific time period,
e.g. quarterly, monthly, etc., must be supported by documentation (such
as a progress report) that clearly reflects the services/deliverables
provided during the invoice period.
3. No balances for prior purchases will be paid unless supported
by an invoice.
4. A statement will not be paid unless it can be clearly shown that
the vendor intended it to be used as an invoice.
5. All invoices shall be in accordance with Section 215.422, F.S.,
and the rules set forth in Rule 3A-24, F.A.C.
6. Invoices that are split payments require information showing the
distribution of charges between funds for such invoice and a cross-reference
of the statewide document numbers for all related vouchers.
7. Invoices and other supporting documentation included in a voucher
must be grouped by vendor and arranged in the same order as the vendors
listed on the voucher schedule. If the voucher includes multiple invoices
from the same vendor, the voucher must include a calculator tape or
other evidence showing that the total of the invoices is equal to the
amount shown on the voucher schedule.
8. Acronyms and non-standard abbreviations for programs or organizational
units within an agency should not be used in the supporting documentation
unless an explanation is also included.
|
A selected sample of invoices for disbursement requests equal to or less than
the established dollar threshold for an agency must be submitted to the Bureau of
Auditing for pre-audit review. Sampling thresholds may vary by agency and/or voucher
processing site, and could be changed at any point in time. Invoices equal to or
less than the established dollar threshold for an agency, and not included in the
sample, will be systematically posted and should not be submitted to the Bureau
of Auditing.
Invoices less than or equal to the threshold and included in the sample, invoices
greater than the threshold, and invoices submitted to this office by specific request
will be pre-audited by Bureau of Auditing staff. Flags are set in the Voucher Audit
System for certain vendors, object codes and other criteria. Payment requests for
these items generally require special review or handling by Bureau of Auditing staff.
Vouchers and copies of supporting documentation for flagged items will continue
to be submitted to this office, regardless of the dollar amount.
Journal transfers (JTs) are vouchers (transactions) that allow state agencies
to make payments to other state agencies in lieu of issuing a state warrant, correct
disbursements made in error, allocate costs within an agency, make transfers or
distributions that are required by law and restore current year expenditure refunds
to their original disbursement accounts. Pursuant to Rule 3A-40.002(24), F.A.C.,
all payments to state agencies shall be made by journal transfer unless the necessity
for making payment by warrant is documented by the agency and approved by the CFO.
There are three types of journal transfers: JT-1, JT-2 and JT-3. A JT-1 is referred
to as a journal redistribution. A JT-2 can be one of three different voucher types:
a journal advice, a non-operating transfer or an expenditure refund. A JT-3 involves
the transfer of budget release between accounts with different Internal Budget Indicators
(IBI). The JT-3 will not be discussed in this reference manual as it is a function
of the Bureau of Accounting.
Journal Transfer One (JT-1)
I. Journal Redistribution
The journal redistribution (JT-1) is used to make corrections of disbursements
made in error and to allocate costs within an agency. JT-1s should not be used to
correct non-operating transfers or service charge journal transfers. Allocating
costs within an agency usually occurs when an agency wants to issue one warrant
to a vendor and then charge individual sections or other units for their pro rata
share of the total cost. See JT Exhibit 1 located at the end
of this section, for an example of a JT-1. Transaction codes 20 and 21 are used
to update the accounting system as follows:
Transaction Code 20 - INCREASE (disbursing/initiating side
of a JT-1):
Increase journal disbursement (and disbursements year-to-date)
Decrease unexpended release balance (budget)
Decrease cash balance |
Transaction Code 21 - DECREASE (receiving/benefiting side of
a JT-1):
Decrease journal disbursements (and disbursements year-to-date)
Increase unexpended release balance (budget)
Increase cash balance |
|
II. Auto-posting of JT-1s
JT-1s input into Departmental FLAIR are automatically posted to the Central Accounting
System during the overnight update. Those JT-1s will include the following statement--SYSTEM
POSTED JT1 - RETAIN ALL DOCUMENTATION.
JT-1s between state agencies are not auto-posted and must be submitted to the
Bureau of Auditing. Supporting information must be provided as to why it is necessary
to process the transaction between state agencies as a JT-1 rather than a JT-2.
Other information required to support JT-1s include a reference to the original
transaction or a copy of the original transaction being corrected or reallocated.
JT-1s that contain negative balances (cash, budget or other atypical balances)
will not be auto-posted. The system will attempt to post all negative JT-1s for
five consecutive nights. JT-1s not posted in five nights will be automatically deleted
by the system.
III. JT-1 Focus System
There exists within FLAIR a Focus system that allows the Bureau of Auditing to
view auto-posted JT-1 transactions with certain predetermined criteria. The current
criteria and parameters set in the FOCUS system are:
| Transaction amounts exceeding a specified dollar amount.
Auditors will review transactions in amounts specified by the Bureau
of Auditing. This is done to provide a review process for large dollar
amount JT-1s. Selected JT-1s will be requested for further review based
upon judgment of the reviewing auditor.
Transactions between categories within a state agency (OLO).
These transactions will be reviewed to determine if expenditures that
were previously paid from one category are appropriate to be transferred
to another category. For example, if an agency pays for an item using
OCO funds and then determines that the payment should have been paid
using expense funds, then a transaction transferring the expenditure
to the appropriate category would be acceptable. Upon request for the
selected sample, the agency will be required to provide a copy of the
original transaction along with necessary supporting documentation to
substantiate the transfer of funds between categories.
Transactions with negative amounts. The Bureau of Auditing
will review such transactions to determine if it appears that an agency
is utilizing this option frequently. Since the JT-1 allows an agency
to utilize transaction codes to increase or decrease amounts in an account
code, agencies may be contacted to determine why it is necessary to
use negative transactions on a JT-1.
Transfers of expenditures from trust fund to the General Revenue
Fund. The review process is conducted to determine if the transaction
originally paid from a trust fund and is now being charged to a general
revenue fund is appropriate.
|
Since all JT-1s with the exception of those crossing OLOs, are auto posted, the
Bureau of Auditing will routinely review these transactions. The Bureau of Auditing
may request supporting documentation for selected auto-posted JT-1s to determine
if the transaction is valid. If documentation does not support the transaction,
the agency will be asked to reverse the entry. If the agency does not reverse the
entry, the Bureau of Auditing will reverse the entry and notify the agency.
Journal Transfer Two (JT-2)
As stated earlier, the JT-2 can be one of four different voucher types: journal
advice, operating disbursement, non-operating transfer and expenditure refund.
I. Journal Advice
The journal advice, JT Exhibit 2 is primarily used to make
payments to other state agencies for goods and services received. Supporting information
for payments to other state agencies should include at a minimum the invoice that
provides a description of the goods or services, the benefiting agency's account
code, the quantity and unit price, if applicable, and the amount being charged.
Any additional information necessary to substantiate the payment based on the type
of purchase being made must also be included.
Agencies will also use the journal advice to make payments of the service charge
to general revenue, to invest funds with the Department of Financial Services, Division
of Treasury, and to process payments to the Division of State Group Insurance (DSGI).
Transaction codes 25 and 45 are used, with the journal advice, to update the Central
Accounting System as follows:
Transaction Code 25 - INCREASE (disbursing/initiating side
of a journal advice):
Increase journal disbursements (and year-to-date disbursements)
Decrease unexpended release balance (budget)
Decrease cash balance |
Transaction Code 45 - INCREASE (receiving/benefiting side of
a journal advice):
Increase journal receipts
Increase cash balance |
Investments
The purpose of the investment journal advice is to allow agencies
to invest funds with the Division of Treasury. Investment JT-2s will
have an object code of 8300XX. Investment JT-2s received in the Bureau
of Auditing by 2:00 pm will be processed on that date. Investments received
after 2:00 p.m. will be processed the following day.
JT Exhibit 3 is an example of an investment JT-2.
Service Charges to General Revenue Fund
Pursuant to Section 215.20, F.S., a service charge shall be deducted
from income of a revenue nature deposited in certain trust funds. This
service charge is transferred to the General Revenue Fund via a JT-2
submitted to the Bureau of Auditing. Service charge JT-2s will have
an object code of 880XXX. JT-2s containing negative cash or budget will
not be returned to the agency or deleted without consulting with the
Bureau of Accounting. JT Exhibit 4 is an example
of a service charge JT-2.
Employer/Employee Contributions
Payments to employer/employee contributions (JT
Exhibit 5) must have approval from the DSGI prior to being submitted
to the Bureau of Auditing. The approval must be stamped on the face
of the voucher schedule. JT Exhibit 5 is an example
of this JT with the approval from DSGI.
|
II. Category 10XXXX- Operating Disbursements
This type of transaction is used when the agency receives the appropriation in
a special category (10XXXX) through the General Appropriations Act and is required
to “transfer” the funds to another state entity; the journal entry will normally
be an operating disbursement. If the 10XXXX category used has been identified as
“H” in the Itemization of Expenditures (IOE) records in LAS/PBS, the receipt category
must be 001000, state grants. These are operating receipts and disbursements, though
nothing is being purchased and no benefit is received by the paying agency. Object
code 7600XX and transaction codes of 25/45 should be used with these operating disbursements.
III. Non-Operating Transfer
This type of cash transfer is intended only for purposes not directly related
to operations of the agency and does not serve to change or redistribute the operating
budget in any manner. These are non-operating receipts and disbursements. The non-operating
transfer has three unique characteristics. (See JT Exhibit 6.)
| 1. The disbursement category is usually 180000(or 18XXXX), although
categories 170000 or 31XXXX (Special categories non-operating) may occasionally
be used.
2. The receipt category must be 0015XX or 0016XX, transfers required
by law.
3. The disbursement object code must be 8100XX.
|
Transfers between Governmental Accounting, Auditing and Financial Reporting (GAAFR)
funds constitute a unique type of non-operating transfer. There are two separate
cash control accounts identical in all respects except for the GAAFR fund code.
Since GAAFR funds exist only in FLAIR, and are a separate classification from the
state funds, the transfer of cash between GAAFR funds is a bookkeeping entry only
and requires no budget approval. The disbursing category is 310400 and the benefiting
category is 003100 (See JT Exhibit 7). If these JTs have insufficient
budget, the Bureau of Auditing will override them since budget is checked only at
the FID level. The Bureau of Accounting will periodically post budget and release
to category 310400 accounts to clear negative balances. GAAFR fund JTs are not overridden
for insufficient cash.
Journal transfer vouchers submitted to the Bureau of Auditing for non-operating
transfers must contain an explanation of the transfer or a reference to the statutory
requirement for the transfers. Transaction codes 29 and 49 are used to update the
Central Accounting System as follows:
Transaction Code 29 - INCREASE (disbursing/initiating side
of a transfer):
Increase transfer disbursements (and disbursements year-to-date)
Decrease unexpended release balance (budget)
Decrease cash balance |
Transaction Code 49 - INCREASE (receiving/benefiting side of
a transfer):
Increase transfer receipts
Increase cash balance |
|
IV. Expenditure Refund
The current year expenditure refund (JT Exhibit 8) is used
to restore cash and budget to the current year disbursement account, which generated
the payment on which the refund is based. Current year refunds may only be processed
for refunds received and deposited during the same fiscal year that the warrant
was issued for the disbursement. A cash deposit is made to a receipt account and
is then transferred by JT from the receipt account to the disbursing account. Vouchers
submitted to the Bureau of Auditing must contain a form CBA-22 (JT
Exhibit 9). The CBA-22 form includes the 29-digit FLAIR codes where the original
disbursement occurred, the original warrant number and date, the original object
code and signatures of the preparer and the authorized personnel. A Letter of Authorization
may be substituted for the information requirements of the CBA-22 (see
JT Exhibit 10). The Letter of Authorization number is valid
for the types of cash refunds being processed without reference to the original
warrant number and date. The Letter of Authorization may be used for refunds upon
which obtaining the original warrant number and date is not feasible. The Letter
of Authorization is only valid for items that are listed on the Authorization as
approved. Transaction codes 39 and 38 are used with the expenditure refunds to update
the central accounting system as follows:
Transaction Code 39 – DECREASE(disbursement/initiating side
of a cash refund):
Decrease journal disbursements (and year-to-date disbursements)
Increase unexpended release balance (budget) |
Transaction Code 38 - DECREASE (receiving/benefiting side a
cash refund):
| Decrease journal receipts |
|
When an expenditure refund is deleted from the system, it does not affect the
original cash deposit made into the receipt account. It does, however, remove the
transaction created to restore the cash and budget back to agencies current year
disbursement account. Auditors will make every effort not to delete a line item
or an entire voucher of a cash refund unless it has been absolutely determined that
the transaction is incorrect and should be deleted. In the event an expenditure
refund is deleted, agencies should contact the FLAIR Help Desk to make any necessary
corrections to the receipt account.
Negative Journal Transfers
The general purpose of a negative journal transfer is to correct a previous JT
processed in error. These transactions may occur on a JT-1 or a JT-2. Negative JT-1
(see JT Exhibit 11) and JT-2 (JT Exhibit
12) transactions that are correcting an entry that affects only the initiating
agency's accounts (within OLO) is a proper transaction. However, a negative JT-1
or JT-2 that crosses OLOs should not be processed without additional justification
of the circumstances since it will allow one agency to debit the account of another
agency. Be aware that a negative transaction will provide an opposite effect of
what the transaction is normally designed.
Interagency Contract Payments
Interagency contract payments are contracts that are executed between two state
agencies or between a state agency and a university. These contracts are not subject
to the provisions of Section 287.057, F.S., however, they must comply with the contract
document requirements of Section 287.058, F.S. Supporting information for interagency
contract payments should include the invoice, which provides a description of the
goods or services being provided, the quantity and unit price, if applicable, and
the amount being charged. Pursuant to Section 216.346, F.S., contracts between state
agencies, including the State University System or the State Community College System,
may charge no more than 5 percent of the total cost of the contract or grant for
overhead or indirect cost.
Also see, Purchasing Card Transactions – Interagency
Contract Payments.
JT Exhibit 1
JT Exhibit 2
JT Exhibit 3
JT Exhibit 4
JT Exhibit 5
JT Exhibit 6
JT Exhibit 7
JT Exhibit 8
JT Exhibit 9
JT Exhibit 10
JT Exhibit 11
JT Exhibit 12
Pursuant to Rule 3A-40.051 F.A.C., vouchers submitted for payment of purchase
of land must include:
| 1. An Opinion of Clear Title stating that upon closing on this purchase,
the fee simple title will vest in the Board of Trustees of the Internal
Improvement Trust Fund of the State of Florida and the title insurance
policy insuring marketability of title to the said parcel shall be delivered
to the State;
2. Evidence of Governor and Cabinet approval;
3. The sales contract;
4. The legal description of the property.
|
Department of Revenue
The Department of Revenue will periodically provide DFS with a file of vendors
with delinquent state taxes pursuant to Section 213.67, F.S. Upon receiving a request
for payment to one of these delinquent vendors, Bureau of Auditing will deny payment
based upon the notification and return the voucher to the agency with Reason Code
6A, DOR claim against payee, indicated. Vendors should be directed to contact the
Department of Revenue if they have any questions concerning the tax delinquency.
Once the delinquent tax liability has been resolved with the Department of Revenue,
the payment request can be resubmitted for processing. The receipt for resolution
of the delinquent taxes provided from the Department of Revenue must be included
with the resubmitted payment request. Additionally, the Department of Revenue will
remove the vendor from the file of delinquent taxpayers. Agencies should not pay
the Department of Revenue directly via a Journal Transfer, as there will be no record
in FLAIR of the payment to the vendor.
Internal Revenue Service
Levies are received by DFS from the Internal Revenue Service (IRS) notifying
the State that federal taxes are owed by a particular vendor. Upon receipt of the
levies, a flag is placed on the Federal Employer Identification Number (FEIN) and
the vendor name to ensure that any payment made to that vendor is scheduled to the
U.S. Treasury on behalf of the vendor. If a payment request is received for a vendor
that has an IRS levy and is not scheduled to the U.S. Treasury, the payment will
be deleted and returned to the agency, along with a copy of the levy, requesting
that the agency reschedule appropriately.
If an agency receives an IRS levy or a release of levy, it should be forwarded
to DFS, Bureau of Auditing, 200 East Gaines Street, Tallahassee, Florida 32399-0355,
so that appropriate action may be taken.
When a release of levy is received from the IRS indicating that a vendor has
satisfied the levy requirements, the flag will be removed from the FEIN and vendor
name.
Pursuant to Section 11.062(2)(a), F.S., a department of the executive branch,
a state university, a community college or a water management district may not use
public funds to retain a lobbyist to represent it before the legislative or executive
branch. However, full-time employees of a department of the executive branch, a
state university, a community college or a water management district may register
as lobbyists and represent that employer before the legislative or executive branch.
Request for such payment should be limited to those persons who are going to
appear for the purpose of expressing support for, opposition to or modification
of any legislation.
Pursuant to Section 216.345, F.S., public funds may be expended for the purpose
of paying professional and/or organizational membership dues upon approval by the
agency head or designee, provided that the membership is essential to the statutory
duties and responsibilities of the state agency.
Payment of individual membership dues may be paid from state funds when it has
been certified by the professional or other organization that it does not accept
institutional memberships and the membership is essential to the statutory duties
of the organization. Payment of membership dues shall not be paid for maintenance
of an individual's professional or trade status except in cases where agency or
branch membership is necessary and more economical.
Unless specifically authorized by law, the following items related to
professional and occupational items will not be paid:
1. Florida or other Bar dues
2. Professional license fees
3. Occupational license fees
4. Driver license fees
5. Other fees for licenses required for an individual to perform his
or her official duties
6. Tuition for fees designed to help an individual pass the examination
for any of the above licenses, unless the training is directly related
to the person's current official duties
7. Tuition or fees for continuing education classes for the sole purpose
of maintaining any of the above licenses
8. Examination fees for professional, occupational or other licenses
required for a person to perform his or her official duties. |
Payment information maintained at the agency pertaining to the payment of membership
dues must contain a statement that the records of the organization, as they pertain
to the public agency from which or on whose behalf the payments are made, shall
be public records pursuant to Section 119.01(3), F.S.
Procurement of Motor Vehicles
Pursuant to Chapter 287, Part II, F.S., payment for purchase and continuous lease
of motor vehicles must include:
| 1. Documentation showing that funds were appropriated by the Legislature
or were approved by the Executive Office of the Governor. Examples of
such documentation include the legislative budget form D3-A, the budget
amendment from the Governor's Office or the appropriation line item;
2. Evidence of approval from DMS, Division of Motor Pool;
3. A copy of the purchase order.
|
Motor Vehicles purchased by the following entities need only provide evidence
of approval by DMS:
|
Institutions managed by the Department of Corrections.
Institutions managed by the Department of Children and Families.
Institutions managed by the Department of Health.
Residential facilities managed or contracted by the Department of
Juvenile Justice.
|
Repairs or Maintenance
Invoices submitted for payment for the repair or maintenance of State owned vehicles
must include the State property number or the license tag number of the vehicle.
If repairs are the result of an accident, a copy of the accident report must be
provided.
Personal Vehicle Damage - Department of Corrections
Pursuant to Section 944.0611, F.S., employees of the Department of Corrections
required to use their personal vehicles in the performance of their duty may file
claims for damages made to their personal vehicles while on official state business.
Such claims shall be filed in accordance with Rule 33-208.401, F.A.C., and shall
be limited to an amount for repairs at the insurance deductible amount.
Vehicle Purchases from Surplus Property - See “OCO
VS Expense” section of this reference guide.
Expenditures properly chargeable to employee moving expenses include the cost
of moving of household goods or the moving of an employee's privately-owned mobile
home. Payments of moving expenses may include moving of household goods by common
carrier, a state-owned vehicle or a rental truck or trailer. The payment of employee
moving expenses is a perquisite and requires the approval of the agency head or
agency head designee and may only be paid when it is in the best interest of the
State due to the exceptional or unique requirements of the position. The approval
for the employee moving expense must be obtained before the move of the household
goods.
Pursuant to Attorney General Opinion 081-34, an agency head or designee may approve
the payment of travel expenses per Section 112.061, F.S., to an agency employee
who is reassigned and required to relocate to new official headquarters within the
agency in order to carry out the duties and functions of the agency. Under these
circumstances moving expenses do not have to be paid in order for an employee to
receive reimbursement of travel expense.
Vouchers submitted to the Bureau of Auditing for the payment of employee moving
expenses should include the following documentation: Invoice, purchase order and
agency head or agency head designee approval including a statement as to why the
payment of employee moving expenses is in the best interest of the State. Vouchers
reimbursing the employee for moving expenses, paid by the employee, require the
same documentation listed above with paid receipts in lieu of the invoice, all attached
to a Reimbursement Other Than Travel Form (See Exhibit
1).
The payment must also contain sufficient information to permit a determination
of the proper taxation and reporting of the payment, including the locations of
former and new principal places of work and residence, and the distance between
them.
Payment of extra charges for picking up household goods from more than one location
may be paid for an employee's approved move if the second location is in the same
immediate geographic area as the primary residence.
For information regarding the determination of the taxation and reporting requirements
for employee moving expense, see Comptroller's Memorandum No. 1 (1998-99) and Agency
Addressed No. 2 (2000-01).
Also see “Purchasing Card Transactions – Employee Moving
Expenses.”
Reimbursement for the cost of notary commission and seal may be made, if it can
be shown that such is for the benefit of the state agency.
Determination of whether a purchase should be made from expense appropriations
or OCO appropriations or FCO is based on a functional unit. For example, a *functional
unit for the purchase of computer equipment would include the central processing
unit (CPU) which includes minimum RAM, monitor, keyboard, boot floppy drive, mouse
and hard drive. Total system upgrades or the adding of new components should be
paid from OCO appropriations. However, upgrades, repairs or replacements of individual
components may be made from expense appropriations if the cost of the item is less
than $1,000. Additionally, actual cost to restore a functional unit to its original
condition may be paid from expense appropriations.
Another example is the purchase of modular furniture that must be purchased from
OCO appropriations or FCO appropriations, when applicable, if the cost of each functional
unit exceeds $1,000. If wall panels are to be used as part of a modular work station,
the cost of the entire functional work station unit would determine whether the
payment should be made from expense appropriations or from OCO or FCO appropriations.
Reconfigurations should be paid from expense appropriations.
The replacement of a functional unit originally purchased from an OCO appropriation
must be replaced using OCO funds, unless the original purchase was from FCO appropriation.
*A functional unit may vary depending upon the type of equipment purchased.
This will be considered on a case-by-case basis.
Note: The payment of the transfer fee for the purchase of a surplus property
vehicle may be made from an expense appropriation.
Per Section 216.262(1)(f), F.S., the term “perquisites” means those things, or
the use thereof, or services that confer on the officers or employees receiving
them a benefit that is in the nature of additional compensation, or that reduce
to some extent the normal personal expenses of the officer or employee receiving
them. The term includes, but is not limited to, such things as quarters, subsistence,
utilities, laundry services, medical service and the use of state-owned vehicles
for other than state purposes.
Perquisites may not be furnished by a state agency, or by the judicial branch,
unless approved by DMS or otherwise delegated to the agency head or by the Chief
Justice, respectively, during each fiscal year. Whenever a state agency or the judicial
branch is to furnish perquisites, DMS or the agency head to which the approval has
been delegated, or the Chief Justice, respectively, must approve the kind and monetary
value of such perquisites before they may be furnished. Perquisites may be furnished
only when in the best interest of the State due to the exceptional or unique requirements
of the position. All payment requests of perquisites submitted to the Bureau of
Auditing must include the above referenced approval.
Some perquisites are taxable fringe benefits and must be processed through the
Bureau of State Payrolls in accordance with the
Payroll Preparation Manual.
Items that are required by the employer for safety, security or health purposes,
such as uniforms, safety equipment, special footwear, protective clothing, etc.,
and are issued or purchased by the agency are considered non-reportable/nontaxable
events for federal tax purposes and may be processed by the Bureau of Auditing.
However, providing allowances, advances or reimbursements for the original purchase,
maintenance or replacement of such items are reportable and taxable events unless
the employer maintains an accountable plan in accordance with the
Payroll Preparation Manual.
Payments for such items for which an accountable plan is maintained may also
be processed by the Bureau of Auditing and must include evidence of approval of
the accountable plan by the Bureau of State Payrolls.
Additional information regarding perquisites may be found in Rule 60L-32.004,
F.A.C.
Unless an agency has legislative authority and funds properly appropriated or
budgeted for the purpose of making and disseminating photographs of a public official
to his or her employees or private citizens, public funds may not be used for this
purpose.
Expending small sums for the purpose of taking photographs of department leaders
so that they will be available should there be press inquiries is considered an
appropriate expense from funds that are connected to the public affairs efforts
of the department.
Any reimbursements submitted for payment of expenditures for this purpose shall
specifically include the statutory authority for the purchase. If such authority
is implied, then why such expenditures are necessary in order to carry out legislative
duties or responsibilities of the agency should be included in the payment request.
(Attorney General Opinion 75-299)
Documentation supporting the purchase of postage for postage meters should include
the number of the postage meter. Stamp purchases must show quantity and denomination.
If payment is for bulk mail permit, the permit number must be provided.
Agencies shall include the method of procurement with supporting documentation
for purchases of commodities and contractual services exceeding the threshold amount
provided in Section 287.017, F.S., for Category Two. Documentation should be as
follows:
1. Competitive Solicitations
| a. Invitation to Bid (ITB) - a copy of the bid
tab
b. Request for Proposal (RFP) – a copy of the
evaluation criteria and the rankings of the responsive vendor.
A copy of the RFP must be furnished upon request.
c. Invitation to Negotiate (ITN) – a copy of documentation
specifying reasons why the ITN was necessary, copy of rankings
of responsive vendors and statement explaining basis for
vendor selection, including vendor's deliverables and price.
|
2. Exceptional Purchases
| a. Emergency Purchase – a copy of pricing information
from two prospective vendors or the agency head's written
determination, certified under oath, that to obtain pricing
information would increase the immediate danger to public
health, safety, welfare or other substantial loss to the
state; and a copy of the agency's head written determination,
certified under oath, that details the conditions and circumstances
requiring an emergency purchase of commodities or contractual
services.
b. Purchases from state term contract – Agencies
must provide state contract number.
c. Purchases from another agency's contract –
Agencies must provide a copy of Department of Management
Services' (DMS) approval.
d. Single Source Purchase – a copy of the agency's
written determination documenting the circumstances and
conditions that make the commodities or contractual services
available only from a single source. Approval must be obtained
from DMS for purchases in excess of Category Four.
|
3. State Negotiated Agreement Price Schedules (SNAPS) – Annual purchases
cannot exceed Category Four. Individual purchases from SNAPS cannot
exceed $25,000.
4. Other - Agencies claiming an exemption from competitive procurement
requirements must cite the state or federal law that provides for the
exemption.
5. Agencies will not be required to routinely submit, with the voucher,
documentation applicable to quotes and informal bids for purchases equal
to or less than the threshold amount provided in Section 287.017, F.S.,
for Category Two. Such documentation shall be maintained by the agency
and furnished upon request.
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Per Rule 3A-40.103, F.A.C., expenditures from state funds for items listed below
are prohibited unless “expressly provided by law”:
(a) Congratulatory telegrams.
(b) Flowers and/or telegraphic condolences.
(c) Presentment of plaques for outstanding service.
(d) Entertainment for visiting dignitaries.
(e) Refreshments such as coffee and doughnuts.
(f) Decorative items (globe, statues, potted plants, picture frames,
etc). |
Greeting Cards: Per Section 286.27, F.S., use of state funds for greeting cards
is prohibited.
An expenditure of state funds must be authorized by law and the expenditure must
meet the intent and spirit of the law authorizing the payment. The payment of items
used generally for the personal convenience of employees, (example: portable heaters,
fans, refrigerators, microwaves, clocks for private offices, coffee pots and supplies,
etc.), and which are not apparently necessary in order for a state agency to carry
out its statutory duties must provide justification for the purchase of these items
or perquisite approval. State funds cannot be expended to satisfy the personal preference
of employees (example: an agency may not purchase more expensive office furniture
or equipment than is necessary to perform its official duties because the employee
prefers a more expensive item).
Each voucher must contain documentation which shows the legal authority for the
requested payment if the authority is not obvious from the face of the voucher.
Payment requests for the purchase of promotional and/or advertising expenses
must cite the statutory authority and/or document that the expenditure is included
in the approved budget from which the payment is being made.
General Information
State of Florida Purchasing Cards are restricted use non-revolving credit cards
issued to individuals for official state business only pursuant to the State of
Florida Purchasing Card Program State Guidelines. The Department of Financial Services
(DFS) and the Department of Management Services (DMS) jointly administers the State
of Florida Purchasing Card Program. Before an agency can use purchasing cards, a
Purchasing Card Agency Plan (Model Agency Plan) must be submitted to DFS and DMS
for review. The Model Agency Plan was developed as a tool to help agencies determine
the structure and planning of their overall program. The basic Model Agency Plan
contains the minimum key internal controls that must exist in an agency program.
Model Agency Plans provide information such as: goals, responsibilities, objectives,
activity monitoring and transaction approval, card restrictions and limits, card
issuance and cancellations and reconciliation information.
The purchasing card can be used for the acquisition of and/or payment for commodities,
contractual services that do not exceed $75,000 in a state fiscal year and/or actual
travel expenses otherwise 100 percent reimbursable to the traveler pursuant to Section
112.061, F.S. Unless otherwise stated herein, purchasing card transactions are subject
to the same purchasing and disbursement rules and regulations as any other agency
purchase and disbursement.
Purchasing card transactions must be supported by itemized merchant/vendor sales
receipts (i.e., purchase documentation that identifies items purchased and amount
paid for each item). Receipts must be signed and dated by the cardholder to indicate
delivery, inspection and acceptance of the goods or services. A cardholder's signature
and date shall be sufficient for statutory and administrative compliance with Chapter
215, F.S.
Purchasing card invoices or statements are not vouchered and submitted to the
Bureau of Auditing for pre-audit. Rather, individual purchasing card invoices (transactions)
are received, reviewed, coded and approved by authorized agency personnel on-line
using the FLAIR Purchasing Card Module. All appropriate transactions must be processed
for reimbursement to the card-issuing bank within ten calendar days of receipt in
the Purchasing Card Module. Approved transactions create the appropriate FLAIR Departmental
Accounting transactions that updates the agency's accounting records, bypasses the
Bureau of Auditing Voucher Audit Subsystem, updates FLAIR Central Accounting records
and accumulates funds from appropriate accounts to create a single electronic funds
transfer (EFT) per-day/per OLO to reimburse the purchasing card issuing bank. The
bank has previously paid the merchant/vendor for the goods or services. Purchasing
card transactions are post-audited by the Bureau of Auditing for compliance with
the agency's plans (includes Model Agency Plan) and applicable purchasing and disbursement
rules and regulations on a sample basis.
Since purchasing card vouchers are not submitted to the Bureau of Auditing, agencies
may elect to not have the voucher schedules printed. The most efficient way to file
purchasing card transaction receipts and supporting documents is by attaching the
documents to either the monthly “Purchasing Card Paid Charges Aging Report” or “Purchasing
Card Reconciliation Report”. Each report has a separate section or page for each
cardholder. The “Purchasing Card Paid Charges Aging Report” lists the month's transactions
reimbursed to the card-issuing bank. While the “Purchasing Card Reconciliation Report”
lists the monthly transactions added to the FLAIR Purchasing Card Module. These
reports are then filed by cardholder by month. Auditors will be requesting to see
the supporting documents for a selected cardholder's transaction, not the supporting
documents for a selected voucher schedule.
Advances Pursuant To Section 215.422(14), F.S.
Advance payments may be made under Section 215.422(14), F.S., and Rule 3A-40.120(3),
Florida Administrative Code (FAC), in accordance with the following:
Advance payment may be made for maintenance agreements, software license agreements,
and subscriptions that meet one of the following criteria:
Advance payment will result in a savings to the State that is equal
to or greater than the amount the State would earn by investing the
funds and paying in arrears.
The goods or services are essential to the operation of a state
agency and are available only if advance payment is made.
|
Prior approval of the Bureau of Auditing is not required for advance payments
that are equal to or less than the threshold of Category Two as defined in Section
287.017, F.S., and meets one of the above criteria. The transaction's supporting
documentation must document that the payment meets one of the above criteria.
Prior approval of the Bureau of Auditing is required for advance payments that
exceed the threshold of Category Two as defined by Section 287.017, F.S.
Requests for advance payment approval must include information indicating that
the payment meets one of the above criteria and that the agency has complied with
applicable procurement requirements.
Purchasing cards may not be used for advance payments for other goods and
services.
Purchasing cards may not be used to make advance payments allowed under Section
216.181(16)(b), F.S.
Airline Tickets
Agencies are allowed to process purchasing card transactions for an airline ticket
in advance of a traveler completing a trip.
Americans With Disabilities Act (ADA)
When a payment, which would not otherwise be a lawfully authorized use of state
funds, is requested pursuant to the Americans with Disabilities Act (ADA), the transaction's
supporting documents shall include a signed statement from the agency head or designee
certifying that:
| 1. An employee of the agency, an applicant for a position or other
covered person has requested a “reasonable accommodation” pursuant to
ADA to assist him/her in performing his/her duties, applying for a position
or other covered activity.
2. The agency has determined that the individual is a “qualified
individual with a disability” as defined in the ADA.
3. The agency has determined that the purchase of the item in question
is a “reasonable accommodation” pursuant to ADA, for that employee,
applicant or person.
4. The agency will maintain all records related to this purchase
for seven years and make those records available for review to those
persons authorized to review such records.
|
The ADA provides that records related to an individual's disability must be kept
confidential; therefore, transaction information related to providing a “reasonable
accommodation” shall contain a file number or other code by which the transaction
can be readily traced to the confidential records maintained by the agency.
Awards
In order to ensure compliance with the Internal Revenue Code (IRC), a state purchasing
card can be used only in accordance with the policies set forth in
Comptroller's Memorandum
No. 02 (2001-02). The Agency's Model Plan should be updated and provide accountability
controls for award transactions.
Cellular Telephones
Agencies are allowed to use the purchasing card to pay the monthly usage and
airtime fees for state-owned or leased cellular telephones and pagers. (Agencies
should use the Purchasing Card Program – Contractual Billings – Addendum to Plan
form or may develop a similar form. Agency Purchasing Card Administrators should
maintain the completed forms.)
Cellular telephones should only be used for conducting official state business
when a conventional telephone is not readily available. State agencies should have
established internal controls over the use of state-owned or leased cellular telephones
to ensure that payments from public funds relating to the cellular telephones serve
a specific authorized public purpose. Billing options should be reviewed to determine
that the most economical option is selected considering the specific usage requirements
of the cellular telephone user.
Personal use of state-owned or leased cellular telephones should be discouraged.
In the event that personal calls are made or received, there should be procedures
in place to ensure that payment is received from the employee for the personal usage.
The employee's personal check or money order made payable to the state agency, should
be deposited in the appropriate state account. Document the personal reimbursement
on the transaction in the purchasing card module or on the paper documentation (i.e.,
the receipt, reconciliation report, etc). If the personal portion of the transaction
is less than one dollar ($1) agencies will not be required to obtain payment from
the employee. The agency must process the transaction to the card-issuing bank in
full.
If the cellular telephone plan is based on actual usage, the employee would pay
the charge for the personal call plus any applicable taxes.
If the cellular telephone plan includes a specific number of minutes allowed
for a specified fee, the following instructions are be used to calculate the amount
the employee would reimburse the state agency for personal calls. When the plan
minutes allowed are not exceeded, the employee would pay the prorated per
minute rate. Divide the number of plan minutes allowed by the monthly fee to determine
the prorated per minute rate. For example, if a plan has a monthly fee of thirty
dollars ($30) for 200 minutes, the employee would pay 15 cents ($30/200) for every
minute of personal usage on the state cell telephone.
When the plan minutes allowed are exceeded, the employee would pay the
excess per minute rate for every minute of personal usage on the state cellular
telephone.
Co-Traveler's Travel Costs
This applies to all participating purchasing card agencies using individually
assigned purchasing cards to pay for traveler's airfare and/or lodging. It does
not apply to those purchasing cards used as central billing cards for in-house or
external travel agencies since specific accountability procedures have been established
for those types of cards. Nor does the policy apply to Emergency Cards, since these
cards can be issued with or without cardholder names and are to be used during the
Governor's declared state of emergency when most purchasing and disbursement rules
are waived in order to expedite purchases to safeguard citizen's life and property.
As a general rule to ensure the integrity and accountability of the purchasing
card program, a cardholder should not use their purchasing card to pay for any travel
expenses incurred by someone other than themselves, or allow another individual
to use their purchasing card to pay for such expenses. (Example: A cardholder should
not use their purchasing card to pay for travel expenses or make airline/hotel/car
rental reservations for another employee.) However, there are occasions when a cardholder
is traveling with a co-traveler who has forgotten his purchasing card or has not
been issued a purchasing card because of timing. In these instances, the cardholder
may pay for the co-traveler's cost. The cardholder or reviewer/approver needs to
properly record the appropriate information in the purchasing card module so that
travel cost can be associated with the traveler and co-traveler. The cardholder
or reviewer/approver must not change the cardholder's social security number appearing
in the “sub-vendor” field. The cardholder or reviewer/approver must distribute the
transaction by entering the cardholder and co-traveler's travel cost in individual
“amount” fields, record the social security numbers in the associated “description”
fields and record the names and purpose of the trip in the associated “commodity
description” fields. Even though the entire transaction appears in the State's accounting
records for the cardholder, the detail of the trip is contained in the information
warehouse.
Contractual Services/Section 287.058(4), F.S.
Requirements
Agencies are allowed to use the purchasing card for contractual service direct
billings that do not exceed $75,000 in a State fiscal year. The provisions of Sections
287.057 and 287.058, F.S., must be documented in the agency's files. (Agencies should
also use the Purchasing Card Program – Contractual Billings – Addendum to Plan form
or may develop a similar form. Agency Purchasing Card Administrators should maintain
the completed forms.)
Section 287.058(4), F.S., provides that every procurement of contractual services
of the value of the threshold amount provided for in Section 287.017, F.S., for
Category Two or less shall be evidenced by a written agreement or purchase order.
For purposes of this requirement, the signed and dated purchasing card receipt is
sufficient for purchases of contractual services for Category Two amounts or less.
Purchases exceeding Category Two amounts must be preceded by a contract document,
whether by written agreement or purchase order.
County Health Unit Trust Fund
Pursuant to Section 216.341, F.S., monies of a county health unit trust fund
may be expended by the Department of Health for the respective county health departments
in accordance with budgets and plans agreed upon by the county authorities of each
health unit and the Department of Health. County health units are subject to Section
287.057, F.S., for procurement requirements unless the transaction information includes
a written certification from the agency stating that county purchasing procedures
were followed. The certification must contain a cross reference to the specific
sections of the county purchasing procedures being applied.
Employee Moving Expenses
In order to ensure compliance with Section 132, IRC, a cardholder should not
use his/her purchasing card to pay for any moving expenses incurred by them or someone
else.
Department Of Revenue Levies
Purchasing card transactions are not subject to Department of Revenue (DOR) levy
flags. However, agencies should not knowingly use the purchasing card to make a
purchase from a merchant/vendor who has a DOR levy flag.
Interagency Payments
The use of the purchasing card to make payments to state agencies for goods or
services received is allowable, if the receiving agency has made the determination
that this method is the most effective method for processing the payments.
Internal Revenue Service Levies
Purchasing card transactions are not subject to IRS levy flags. However, agencies
should not knowingly use the purchasing card to make a purchase from a merchant/vendor
who has an IRS levy. The Bureau of Auditing will periodically notify agencies if
they have used the purchasing card with a merchant/vendor who has an IRS levy and
request that the agencies stop using the purchasing card with that merchant/vendor
until notified that the levy has been satisfied.
Receipt Requirements
The following requirements apply to all receipts supporting purchasing card transactions.
| 1. Original receipts supporting transactions are maintained by the
agency. Thermofax documents, because of their temporary nature, shall
not be filed as the original at the agency. They should be copied on
a standard photocopy machine and the copies should contain the statement
“original receipt was a thermofax document; agency records show that
this obligation has not been previously paid”.
2. Receipts must clearly reflect a description of the goods or services
acquired, number of units and cost per unit. The combination of several
documents to provide the description, number of units and cost per unit
may be used (i.e., quote sheets, packing slips, web page screen-prints,
cash register receipts, charge slips). Numerical code descriptions alone
will not be acceptable.
3. A statement or invoice will not be acceptable unless it can be
clearly shown that it's intended to be used as a receipt by the merchant/vendor.
It must provide the same information as a receipt and must clearly indicate
a “0” balance with reference to the VISA payment. No prior unpaid balance
on a statement should be paid using the purchasing card.
4. All receipts shall be signed and dated by the cardholder to indicate
the receipt, inspection and acceptance of the goods or services. The
date the transaction is added to the FLAIR Purchasing Card Module is
the date the agency receives the (electronic) invoice from the purchasing
card issuing bank. The cardholder's signature and date on the original
receipt shall be sufficient for compliance with Section 215.422, F.S.,
and the rules set forth in Rule 3A-24, F.A.C.
5. Acronyms and non-standard abbreviations for programs or organizational
units within an agency should not be used in the supporting documentation
unless an explanation is also included.
|
Leases Of Buildings And Equipment
Agencies are allowed to use the purchasing card for leasing buildings and equipment.
Applicable provisions of Chapters 255 and 287, F.S., Rules 60H-1, 60B-1 and 3A-24,
F.A.C., and Comptroller Memorandums must be documented in the agency's files. (Agencies
should use the Purchasing Card Program – Contractual Billings – Addendum to Plan
form or may develop a similar form.) Agency Purchasing Card Administrators should
maintain the completed forms.
Multiple Registration Fees
To ensure the integrity of the state's accounting records, there should be a
transaction for each attendee's registration even if the registrations are paid
for using the same purchasing card. However, if a merchant/vendor should place all
the registrations on the same transaction, the cardholder or reviewer/approver should,
for proper accountability, separate/distribute the transaction in the purchasing
card module. The attendee's social security number should be entered in the “description”
field, the attendee's name and the conference, convention, or external training's
name should be entered in the “commodity description” field so that the details
can be obtained from the information warehouse. In addition, if there are more than
20 co-attendees, a journal entry should be made in the state's accounting records
to appropriately associate the registrations with the attendees.
Perquisites
Perquisites means those things, or the use thereof, or services of a kind which
confer on the officers or employees receiving some benefit that is in the nature
of additional compensation, or which reduces to some extent the normal personal
expenses of the officer or employee receiving the same, and shall include, but not
be limited to, such things as quarters, subsistence, utilities, laundry services,
medical service, use of state-owned vehicles for other than state purposes. Agencies
should adhere to Section 216.262 (1) (f), F.S., regarding perquisites.
Perquisites may not be furnished by a state agency, or by the judicial branch,
unless approved by DMS or otherwise delegated to the agency head or by the Chief
Justice, respectively, during each fiscal year. Whenever a state agency or the judicial
branch is to furnish perquisites, DMS or the agency head to which the approval has
been delegated, or the Chief Justice, respectively, must approve the kind and monetary
value of such perquisites before they may be furnished. Perquisites may be furnished
only when in the best interest of the State due to the exceptional or unique requirements
of the position. All payment requests of perquisites submitted to the Bureau of
Auditing must include the above referenced approval.
Some perquisites are taxable fringe benefits and must be processed through the
Bureau of State Payrolls in accordance with the
Payroll Preparation Manual.
Perquisites that are taxable fringe benefits may not be purchased using the
purchasing card.
Items that are required by the employer for safety, security or health purposes
such as uniforms, safety equipment, special footwear, protective clothing etc.,
and are issued or purchased by the agency are considered non-reportable/non-taxable
items for federal tax purposes and may be purchased using the state's purchasing
card.
All perquisite purchases must have agency head or designee approval.
Retention Schedule For Original Receipts And Supporting
Documentation
The agencies are required to maintain the original transaction's receipts and
all supporting documentation for a period of five fiscal years, provided all applicable
audits have been completed.
Sales And Use Tax
Pursuant to Section 212.08(6), F.S., state agency purchases made from Florida
vendors are exempt from State of Florida Sales and Use Tax. In addition, the Department
of Revenue has issued a Consumer's Certificate of Exemption, Number 47-04-039143-52C
for the purchasing card program. The exemption number is imprinted on the face of
the purchasing card and should be sufficient for the vendor/merchant. However, a
copy of the consumer's certificate of exemption may be obtained from:
Purchasing Card Section
Bureau of Auditing
Department of Financial Services
200 East Gaines Street
Tallahassee, Florida 32399-0355
(850) 410-9308, Sun-Com 210-9308
Fax (850) 410-9337 Sun-Com 210-9337 |
It is the responsibility of the cardholder to make the Florida vendor/merchant
aware of the tax exemption. In the event that a Florida vendor/merchant refuses
to grant the tax exemption when the purchasing card is presented, the cardholder
is authorized to allow the tax to be charged on his/her purchasing card.
DFS does not believe it is cost effective for an agency to seek a credit from
the vendor/merchant for the Florida Sales and Use Tax charged when the amount is
$100 or less. However, an agency may elect to establish a lower dollar amount for
seeking a credit for erroneous sales and use tax.
Travel
Traveler transportation (airline tickets and car rentals) costs and lodging (hotel
or motel) costs paid by the use of the State of Florida Purchasing Card shall be
an authorized direct payment to vendors pursuant to Section 112.061(13), F.S. Such
payments shall be considered adequately documented for the purposes of Section 112.061(13),
F.S., when recorded in the “State of Florida Purchasing Card Charges” section of
the traveler's “Voucher for Reimbursement of Travel Expenses” (Form
DFS-AA-15) or the Bureau of Auditing approved agency alternative travel voucher
form.
Travel Voucher Filing
If a traveler performs official travel and utilizes the purchasing card, such
that no reimbursement is due to the traveler, a travel voucher does not have to
be prepared and filed by the traveler. Use of the purchasing card in this instance
will be considered a direct payment to the vendors pursuant to Section 112.061(13),
F.S. Each agency is responsible for implementing procedures to document that the
purchasing card is used only for approved travel for authorized public purposes.
This documentation may be in the form of the “Authorization to Incur Travel Expenses”
(Form DFS-AA-13) or other approved form, including
electronic form, which meets the requirements of Section 112.061(3)(a), F.S. Use
of the “Authorization to Incur Travel Expenses” form is mandatory for conferences
and convention travel, pursuant to Section 112.061(11), F.S.
Vendor IDs/Federal Employer Identification Number
(FEID)
This only applies when a participating Purchasing Card agency does not have an
established methodology for assigning and controlling vendor numbers.
To expedite processing of purchasing card transactions and to encourage use of
the purchasing card for small dollar purchases, when a cardholder or reviewer/approver
has made a due diligent effort to provide the FEID and is unable, the Agency Purchasing
Card Administrator (Administrator) must be notified. The steps taken by the cardholder
or review/approver to obtain the FEID must be documented and kept with the applicable
transaction's receipt.
For a commodity transaction, the Administrator must verify that the proper expense
object code was used and is not a 1099-reportable transaction. The Administrator
must insert the Purchasing Card - NationsBank FEID (obtain FEID from the Purchasing
Card Administrator's Manual) on the transaction in the Purchasing Card Module. The
cardholder or reviewer/approver should complete the transaction's processing.
For contractual service transactions, the Administrator must determine if the
purchase is a 1099-reportable transaction. If yes, the Administrator must assist
the cardholder or reviewer/approver in locating the merchant's FEID. If the contractual
service is not a 1099-reportable transaction, the Administrator must insert the
Purchasing Card - NationsBank FEID on the transaction in the Purchasing Card Module
and have the cardholder or reviewer/approver complete the transaction's processing.
The following are the guidelines for use of proceeds from the sale of recyclable
materials under Section 403.7145, F.S.:
| 1. Recyclable materials mean those materials that are capable of
being recycled and which would otherwise be processed or disposed of
by an agency as solid waste.
2. As provided for in Section 403.7145(2), F.S., the proceeds from
the sale of recyclable materials may be expended by an agency for employee
benefits and other purposes in order to provide incentives for its employees
to participate in the recycling program. This includes, but is not limited
to, the following items if the agency can demonstrate that the use of
the funds for these purposes will provide incentives to employees to
participate in the recycling program: promotional or acknowledgment
items, such as gift certificates, pens, mugs, T-shirts, paperweights,
letter openers, lapel pens, posters and plaques; agency picnics, luncheons,
breakfasts, refreshments; paper, supplies and maintenance for copiers;
and rental of facilities for agency meetings. Promotional items, such
as mugs and T-shirts, do not have to contain references to recycling.
Acknowledgments may be made to individuals or to groups of individuals.
In summary, the proceeds may be expended for any purpose designated
by the agency to provide incentives to employees to participate in the
recycling program, unless the expenditure is prohibited by law. Upon
request, the agency must provide information to demonstrate that the
expenditure provides incentives to employees to participate in the recycling
program.
3. Proceeds from the sale of recyclable materials may be treated
as Current Year Refunds. The accounting information required on Form
CBA-22 will be waived when the transaction is identified as proceeds
from the sale of recyclable materials. Agencies will be responsible
for maintaining accurate records of receipts, disbursements and a running
balance of proceeds available, subject to review by the Bureau of Auditing.
The proceeds must be deposited in the General Revenue Fund or any appropriate
trust fund within the state treasury, unless the agency has authority
to deposit the funds outside the state treasury.
4. Inasmuch as expenditures authorized under this program may represent
items that are not normally allowable, payment requests should clearly
indicate that the proposed expenditures are being made from proceeds
from the sale of recyclable materials.
|
Pursuant to Section 17.03, F.S., the CFO is charged with the responsibility to
settle all accounts, claims and demands, whatsoever, against the State, and issue
a warrant in an amount allowed by the CFO thereon. For purposes of this manual,
a settlement is defined as an agreement obligating the State or agency to expend
state funds to discharge a debt due a person, entity or group of persons when the
amount owed pursuant to a contract, purchase order or other form of indebtedness
is in dispute.
In submitting settlement agreement payment requests, an agency must also submit
the following information:
| 1. A description, with appropriate supporting documentation, of
the transactions or events that created the claim against the agency
as well as a brief description of why the settlement is in the State's
best interest under the circumstances;
2. An executed settlement agreement signed by someone in the agency
that has the authority to sign settlement agreements. The proper authorization
should be provided in the form of a delegation of authority. The settlement
agreement should contain the proper release language and the settlement
is contingent upon the DFS approval language;
3. Copies of the notices required to be given the President of the
Senate, the Speaker of the House of Representatives, the Senate and
House minority leaders, and the Attorney General as well as a certification
from the agency that the proposed expenditure is provided for by an
existing appropriation or program established by law as required by
Section 45.062, F.S., are needed if the settlement is the result of
a lawsuit.
4. Any other information that the Bureau of Auditing may request
in order to properly perform its duties pursuant to Section 17.03, F.S.
|
If a settlement voucher is submitted for payment without the required information,
it may result in a delay in payment.
Note - If the settlement involves a current or former state employee, the
settlement must be sent to the Bureau of State Payrolls (BOSP) for processing. (See
Volume IV, Section 13, BOSP Payroll Preparation Manual)
Requests for payment to purchase or repair sports equipment using General Revenue
appropriations to provide athletic, recreational and leisure activities to youthful
offenders pursuant to Section 958.12, F.S., will be approved upon the Department
of Corrections providing evidence that the Legislature has appropriated funds for
these specific purposes.
Also, payment requests to provide sports equipment purchased from general revenue
appropriations for death row inmates pursuant to the court order entered
in Dougan. et al. V. Singletary, et al., will be approved for the purchase
of the items specified in the order. A letter from the general counsel of the Department
of Corrections affirming that the order is still effective must be included as supporting
documentation.
Sales and Use Tax - See “Purchasing Card Transactions”
Section.
Sales Taxes On Purchases By State Agencies
Pursuant to Section 212.08(6), F.S., state agencies are not liable for the payment
of State of Florida sales tax. Exemption certificates may be obtained from the Department
of Revenue.
However, the sales tax exemption does not apply when a state employee pays for
a purchase on behalf of the State, even though that employee is subsequently reimbursed
by the state agency.
Also, state agencies are liable for sales taxes on purchases made out of state
for use out of state.
Also see “Levies – Payments to Vendors Who Owe Delinquent
Taxes
General Information
Expenditures properly chargeable to travel include registration payments, reimbursements
of mileage for use of a privately-owned vehicle, per diem and subsistence allowance,
common carrier transportation and other expenses incidental to travel which are
authorized by law. Section 112.061, F.S., and Rule 3A-42, F.A.C, Rules of the Bureau
of Auditing, govern travel expenses.
Requests for travel reimbursement payments must include:
1. The travel voucher;
2. Itemized hotel receipts, if applicable;
3. Applicable transportation receipts for common carrier travel;
4. Applicable incidental receipts;
5. In the case of a conference or convention, the benefits to the State
must be provided along with the pages of the agenda that itemizes the
registration cost. |
Automated Travel
Agencies desiring to implement an automated travel system must meet the systems-related
fiscal and internal control requirements listed below:
| 1. Effective June 18, 1996, the policy of the Bureau of Auditing
is to limit the number of travel applications system platforms deployed
in state agencies and certified by the Bureau of Auditing. However,
to the extent that this directive cannot be met, each agency developing
or purchasing an automated travel system must notify the Bureau of Auditing
of their plans.
2. All DFS system and audit edits must be programmed into the travel
application and specific agency internal controls established by agency
management to ensure compliance with all Florida Statutes, rules and
regulations. (A copy of the system and audit edit requirements may be
requested from the Department of Financial Services, Bureau of Auditing,
200 East Gaines Street, Tallahassee Florida 32399-0355.
3. As an enhancement, each agency should plan to program the Federal
Travel Per Diem rates into their travel application as soon as possible.
4. All agency-specific exception processes programmed into the travel
application must be documented. These exceptions must be provided in
writing to the Bureau of Auditing.
5. System documentation of the travel application should be available
for review by the Bureau of Auditing.
6. A user manual must be provided to the Bureau of Auditing.
7. A tentative implementation schedule for the travel application
must be provided to the Bureau of Auditing.
8. The travel application and any subsequent modifications must be
reviewed and approved in advance by the Bureau of Auditing to ensure
all edits are in place.
9. The travel application must be piloted with DFS prior to certification
and submission of electronic vouchers to FLAIR.
|
Conferences and Conventions
Registration fees
If the agency engages an instructor to perform training sessions for its employees,
the fee will be a contractual service. However, if an employee enrolls in a workshop/seminar,
etc., which is routinely offered to the public, the fee will be a registration fee.
Registration fees will not be paid for intra-agency or interagency meetings,
seminars and workshops. All expenses related to such gatherings must be processed
as a regular expenditure of the appropriate agency. However, registration fees may
be paid to universities, DMS or other agencies for routine training classes conducted
for employees of other agencies.
Reimbursement for registration fees and travel expenses in connection with attendance
at conferences or conventions will not be paid unless:
| 1. The main purpose of the convention or conference is directly
related to the statutory duties and responsibilities of the agency.
2. The duties and responsibilities of the traveler is related to
the objectives of the convention or conference.
3. The activity provides a direct benefit supporting the work and
public purpose of the person attending.
|
Vouchers submitted for payment of the registration fee or for a conference or
convention must include a statement of the benefits to the state, a copy of those
pages of the agenda that itemizes the registration fee and a copy of the travel
voucher or a statement that no travel costs were incurred, if applicable. These
vouchers should be scheduled as “pay and charge”.
Meals Included in Registration Fee or Provided by Hotel or Airline
When a meal is included in a registration fee, the meal allowance must be deducted
from the reimbursement claim, even if the traveler decides for personal reasons
not to eat the meal. As provided in Attorney General Opinion 081-53, a continental
breakfast is considered a meal and must be deducted if included in a registration
fee for a convention or conference. Pursuant to Section 112.061(8)(a) 5, F.S., actual
expenses for banquets and other meal functions that are not a part of a basic registration
fee may be reimbursed if participation in such event will directly enhance the public
purpose of the agency.
In the case where a meal is provided by a hotel or airline, the traveler will
be allowed to claim the meal allowance provided by law.
Food Purchases Related Conference/Convention/Workshops
Food purchases for a conference or convention or in connection with the rental
of a meeting room for agency workshops or meetings are prohibited unless
expressly provided by law. Also, the negotiated price for the rental of a room should
not include food and beverages.
Direct Billing Travel Cards
Prior approval by the Chief, Bureau of Auditing, DFS, 200 East Gaines Street,
Tallahassee Florida 32399-0355 shall be obtained by agencies desiring to use direct
billing travel cards. The approval request must be in writing and accompanied by
a copy of the proposed contract. The proposed contract for the direct-billing travel
card must include a clause stating that the state is not liable for payment.
Direct Payment
Direct payment of travel expenses may be made in situations that result in a
cost savings to the State pursuant to Section 112.061(13), F.S. Avoidance of sales
tax shall not be considered a cost savings to the State. Evidence of prior approval
granted by the agency head or his designee detailing the cost savings shall be included
with the payment information. The payment shall be vouchered and processed in the
same manner as common carrier payments. Examples of criteria for cost savings include
discount for earlier payment, documented savings in processing costs or free use
of a hotel meeting room if the agency has a need for such room. These vouchers should
be scheduled as “pay and charge”.
Direct payment to vendors for the meals and lodging of an employee required to
travel on emergency notice must be vouchered in favor of the vendor with the traveler
as sub-vendor listing the traveler's name, social security number and cost. Any
required receipts along with a copy of the travel voucher must be included with
the original voucher maintained at the agency. The payment information should clearly
state that payments to vendors are requested due to the employee being required
to travel on emergency notice.
Emergency Situations
| When a public officer, employee or authorized person away from his
or her official headquarters on personal time is required to travel
because of an emergency situation, the following shall apply.
1. The traveler may be reimbursed for travel expenses incurred by
him/her in traveling from their actual point of origin to their point
of destination, which may be their official headquarters.
2. If personal circumstances necessitate the traveler to return to
their actual point of origin after the emergency situation has ended
rather than returning to or staying at their official headquarters,
the traveler may be reimbursed their travel expenses to return.
For example, an individual on personal time in California whose official
headquarters is Tallahassee is required to travel back to Tallahassee
because of an emergency situation. If due to personal circumstances
the individual is required to travel back to California after the emergency
situation has ended instead of remaining in Tallahassee, the individual
may be reimbursed their travel expenses to return to California.
3. If the traveler is able to return to or remain at their official
headquarters, they may only be reimbursed the excess of their necessary
travel expenses for the emergency situation over what they would have
incurred for their own personal convenience. Detail of the cost shall
be provided showing the net cost of what the traveler would have incurred
against their actual cost of returning.
4. The traveler's reimbursement request of travel expenses claimed
from an actual point of origin rather than their official headquarters
shall contain an explanation of the emergency situation that necessitated
their travel from such point.
5. If an authorized traveler has incurred certain unrecoverable costs
associated with personal plans and is unable to carry out such plans
due to an emergency situation, such costs that are not recoverable may
be reimbursed by the agency. Requests for reimbursement must provide
the circumstances of the emergency situation.
|
Requests for reimbursement of the emergency situations stated above must be presented
in writing to the Chief, Bureau of Auditing, DFS, 200 East Gaines Street, Tallahassee,
Florida 32399-0355 prior to being vouchered for payment.
Foreign Travel
Travel costs of authorized travelers for foreign travel should be reimbursed
at the current rates as specified in the U.S. Department of State, Office of Allowances'
federal publication “Per Diem Allowances for Travel in Foreign Areas” and must comply
to Office of Allowances' “Standardized Regulations (DSSR)” and GSA's Office of Government-wide
Policy “Federal Travel Regulations”. The current website is:
http://www.state.gov/m/a/als/prdm.
Rates for foreign travel shall not begin until the date and time of arrival in
the foreign country from the United States and shall terminate on the date and time
of departure from the foreign country to the United States.
Reimbursement allowances for lodging and meals while traveling in foreign areas
are listed in the monthly publication “Maximum Travel Per Diem Allowances for Foreign
Areas” (See Travel Exhibit 1 located at the end of this section.)
Note: Please refer to the above reference website for current rates. The amounts
listed in the column labeled “Maximum Lodging Amount” are the maximum amounts that
may be claimed for lodging. Receipts are required for reimbursement of lodging costs.
If the actual lodging expense of the traveler is less than the maximum amount listed,
the lesser amount will be reimbursed.
Incidental expenses must be claimed and supported as provided in Section 112.061(8),
F.S., and Rule 3A-42.010, F.A.C.
Meal allowance amounts are found in the column labeled “M&IE Rate” (See
Travel Exhibit 2 located at the end of this section.) Note: Please
refer to the above referenced website for current rates. An adjustment must be made
to the amount listed in this column because this amount includes an allowance for
incidental expenses. Since incidental expenses are reimbursed as stated in the above
paragraph, the amount allowed for incidental expenses must be deducted from the
total amount shown in the M&IE column. Receipts are not required for meal expense
reimbursement. The meals and incidentals expense breakdown is located in Chapter
301-Federal Travel Regulation, Appendix B.
| Example: Rome, Italy
Maximum Lodging Amount (lodging receipts required) $232
Meals and Incidental Expense (M&IE) $134
M&IE Rate Breakdown:
| Breakfast |
$ 20 |
| Lunch |
34 |
| Dinner |
53 |
| |
107 |
| Incidentals |
27 |
| Total |
$134 |
The total daily allowance for meals would be: $134 less $27 for incidentals
= $107
|
When a traveler goes from one foreign location to another, reimbursement for
meals and lodging shall be based on the allowance listed for the referenced location
during the meal or lodging period. For example: If the traveler departed Rome at
3:00 p.m. for Paris, the Rome allowance for breakfast and lunch would be used and
the Paris allowance for dinner and lodging would be used.
The State of Florida per diem rate (currently $80), may not be combined with
reimbursement of foreign travel costs pursuant to the allowances under the federal
guidelines for the same travel day. The two methods of reimbursement, state per
diem and foreign allowances, cannot be claimed on the same travel day.
Hotel And Auto Rental Receipts
Itemized receipts for hotel expenses must be included as supporting documentation
to the Voucher for Reimbursement of Travel Expenses when reimbursement for such
expenses is being claimed for both foreign and domestic travel. While
justification will not be required by the Bureau of Auditing in all cases where
hotel expenses for in-state travel exceeds $150 per night (room rate only), authorized
travelers are reminded that the most economical use of hotel is required in all
situations (in-state and out-of-state travel). Travelers should be prepared to justify
situations where hotel costs appear excessive for the areas in which the traveler
is staying.
In the event a hotel receipt is lost and the hotel cannot provide a duplicate,
the traveler shall provide a certification that the receipt was lost. The certification
must include detailed hotel charges, the dates and location of travel, the name
of the hotel and the city in which the traveler stayed.
Receipts for auto rental are also required when such expenses are being claimed.
Hotel Costs Shared by Multiple Travelers
When multiple travelers share the hotel room and the hotel bill is paid by one
of the travelers, the traveler paying the bill shall request reimbursement for the
total amount of the bill. When multiple travelers have separate rooms and one traveler
pays the hotel bill for all, the traveler paying the hotel bill shall request reimbursement
for the total amount on his or her travel reimbursement request. The voucher should
be scheduled as a “pay and charge.” The traveler whose hotel bill is being paid
must file a travel voucher with the authorizing agency and state on his travel voucher
“hotel room compliments of John Doe”.
If two travelers share a hotel room and split the bill, each traveler may claim
one-half of the hotel bill on his/her travel reimbursement request.
In each of the above situations, each traveler shall provide an explanation of
the circumstances and submit his/her travel reimbursement request to the Bureau
of Auditing together or provide copies of the approved travel reimbursement requests
of the other travelers. The travelers shall be on the same method of travel for
reimbursement purposes.
Incidental Travel Expenses
The following information shall be required with the traveler's reimbursement
request when claiming reimbursement for incidental expenses pursuant to Rule 3A-42.010
F.A.C.
| 1. Receipts for taxi fares in excess of $25 on a per-fare basis.
2. Receipts for storage, parking fees or tolls in excess of $25 on
a per transaction basis. Such fees are not allowed on a weekly or monthly
basis unless it can be established that such method results in a savings
to the State.
3. A statement that communication expenses were business related.
This includes fax charges. Please note: personal telephone calls made
to a traveler's family are not a reimbursable communication expense
(Attorney General Opinion 75-7).
4. Receipts for dry-cleaning, laundry and pressing expenses when
official travel extends beyond seven days and such expenses are necessarily
incurred to complete the official business portion of the trip.
5. Receipts for passport and visa fees required for official travel.
6. Receipts for necessary fees charged to purchase traveler's checks
for official travel expenses.
7. Receipts for fee charged to exchange currency necessary to pay
official travel expenses.
8. Receipts for costs of maps necessary for conducting official state
business.
9. Receipts or canceled checks for registration fees paid by the
traveler.
10. Other travel expenses may be reimbursed if deemed to be in the
best interest of the State and have approval of the Bureau of Auditing.
|
The following do not require a receipt.
| 1. Tips paid to taxi drivers that do not exceed fifteen percent
of the taxi fare.
2. Tips paid for mandatory valet parking not to exceed $1 per incident.
3. Portage paid shall not exceed $1 per bag not to exceed $5 per
incident. Portage charges exceeding $5 per incident will require additional
justification. Examples of an incident will be if the traveler's bags
are taken into the airport from the vehicle, then are carried from the
airport to the vehicle upon reaching the destination, etc. The number
of bags must be included on the travel reimbursement request.
4. Photocopy charges that are business related.
|
Hotel safe charges are reimbursable by state funds only if the charges are mandatory
by the hotel.
Expenses related to lost keys or keys locked in a vehicle due to employee negligence
are not reimbursable from public funds. Also, limousine services should not be used
instead of taxi service unless it can be shown that it is the most economical method.
Meals, Food, Beverages and Travel Expenses for
Emergency Operation and Relief Staff During Times of Disaster/Emergency Assistance
The standardized language in the Governor's Executive Order provides the State
Coordinating Officer with the discretion to approve the suspension of Section 112.061,
F.S., to the extent that the suspension is related to the delivery of disaster/emergency
assistance. Under the suspension, the State Coordinating Officer is provided with
the discretion to purchase meals, food, and beverages for the staff operating the
Emergency Operation Center on a 24- hour basis during an emergency. The State Coordinating
Officer's decision to approve the suspension of Section 112.061, F.S., must be made
only after consultation with the Governor or his authorized staff.
Following the suspension of Section 112.061, F.S., each agency should adhere
to the following guidelines:
| 1. The food service should not exceed the per diem amounts and the
service should be carefully controlled.
2. Each agency head should be allowed to determine when food should
be made available to the agency's workers.
3. Each agency is responsible for the payment of its bills and seeking
federal reimbursement.
4. In order to insure the workers' health, all catered food should
be from a licensed establishment meeting health inspection standards.
|
These guidelines are flexible depending upon the facts of each emergency. The
agency head must approve any departure from the guidelines.
Per Diem and Subsistence Allowances
Computation of Travel Time for Reimbursement
For purposes of calculating the per diem and subsistence allowances provided
in Section 112.061(6), F.S., the following guidelines are prescribed:
| 1. Class A travel is continuous travel of 24 hours or more away
from official headquarters. The travel day for Class A is based on a
calendar day (midnight to midnight).
2. Class B travel is continuous travel of less than 24 hours which
involves overnight absence away from official headquarters. The travel
day for Class B travel begins at the same time as the travel period.
3. Class C travel is short or day trips in which the traveler is
not away from his/her official headquarters overnight.
|
Class C allowances have been reviewed by the State Legislature, and are currently
NOT to be reimbursed to travelers.
Subsistence Allowance is as follows:
| 1. Breakfast - $6.00 (When travel begins before 6 a.m. and extends
beyond 8 a.m.)
2. Lunch - $11.00 (When travel begins before 12 noon and extends beyond
2 p.m.)
3. Dinner - $19.00 (When travel begins before 6 p.m. and extends
beyond 8 p.m. or when travel occurs during nighttime hours due to special
assignment.)
|
Class C Allowances – Taxable Income
Class C travel meal allowance is defined as taxable income and must be shown
as a separate item on the travel voucher. Employee Class C travel should be deducted
from the total claimed and processed through the Bureau of State Payrolls via the
employee travel function of the State Payroll System.
Currently, a state traveler shall not be reimbursed or receive subsistence for
Class C travel.
Calculation of Per Diem and Subsistence Allowances
Allowable rates for per diem are provided for in Section 112.061(6), F.S. All
claims for per diem and subsistence must be within the limitations set forth in
this section of the statutes. All travelers are allowed the authorized per diem
for each day of travel or if actual expenses exceed the allowable per diem, the
amount allowed for meals as provided in Section 112.061(6) (b), F.S., plus actual
expenses for lodging at a single occupancy rate. Per diem shall be calculated using
four six-hour periods (quarters) beginning at midnight for Class A or when travel
begins for Class B travel. Travelers may only switch from actual to per diem while
on Class A travel on a midnight to midnight basis. A traveler on Class A or B travel
who elects to be reimbursed on a per diem basis is allowed $20.00 for each quarter
from the time of departure until the time of return.
Volunteer Travel Allowances
Meals and lodging may be provided to regular service volunteers in accordance
with Section 112.061, F.S. Pursuant to Section 110.504(3), F.S., transportation
reimbursement (including reimbursement for travel from home to the office) may also
be made for those volunteers whose presence is determined to be necessary to the
agency. Volunteers may use state vehicles in the performance of agency-related duties.
When meals are paid in bulk by the agency for volunteers, reimbursement may be made
as other than travel. The names and number of volunteers attending must be provided
with calculations showing that the allowance amount per volunteer is in accordance
with the amounts provided in Section 112.061(6)(b), F.S.
Per Diem or Subsistence Allowance - Mileage
Limits
A traveler may not claim per diem or lodging reimbursement for overnight travel
within 50 miles (one-way) of his or her headquarters or residence unless the circumstances
necessitating the overnight stay are fully explained by the traveler and approved
by the agency head.
Reimbursement of Travel Expenditures
by Individuals With Disabilities
When a payment reimbursement request is made for travel expenses in excess of
those ordinarily authorized pursuant to Section 112.061, F.S., and Rule 3A-42, F.A.C.,
and such excess travel expenses were incurred to permit the safe travel of an individual
with disabilities, those excess expenses will be paid to the extent that the expenses
were reasonable and necessary to the safe travel of the individual. All claims for
reimbursement shall be submitted in accordance with the instructions in the “Americans
with Disabilities Act” section of this reference guide.
State of Florida Purchasing Card - Travel
Traveler transportation costs and lodging costs paid by the use of the State
of Florida Purchasing Card (see “Purchasing Card Transactions”)
shall be an authorized direct payment to vendors pursuant to Section 112.061(13),
F.S. Such payments shall be considered adequately documented for the purposes of
Section 112.061(13), F.S., when recorded in the “Travel Performed by Common Carrier
or State Vehicle” section of the traveler's “Voucher for Reimbursement of Travel
Expenses” form.
Transportation
General
Transportation expenses incurred in connection with the performance of an activity,
which serves a public purpose authorized by law to be performed by the agency, may
be paid directly to common carriers or to individual travelers. The traveler must
use the most direct route. If the traveler uses an indirect route for his/her convenience,
any extra cost must be borne by the traveler. The agency head should designate the
most economical method of travel for each trip, keeping in mind the following conditions:
| 1. The nature of the business.
2. The most efficient and economical means of travel (considering
time of the traveler, cost of transportation and per diem or subsistence
required).
3. The number of persons making the trip and the amount of equipment
being transported.
|
Pursuant to Comptroller's Memorandum #2(1999-00) if the class of travel is other
than the most economical method of travel, the agency head must authorize the expense
in writing and describe the circumstances requiring such travel. This documentation
shall be attached to the travel voucher.
Common Carrier
Travelers whose transportation is by common carrier shall make use of any state
term aircraft or auto rental contract which may be in effect at the time. Failure
to use state term contracts will require justification to be provided with the reimbursement
information. Justification must be as allowed by the state term contracts.
Aircraft travel for which a state term contract does not exist must be the most
economical rate and class available. Exceptions will be allowed only when fully
justified. Any cost in excess of state term contracts that is not fully justified
will be borne by the traveler. Travelers will not be reimbursed for use of a car
larger than the B-car class on the rental car contract because of the size or stature
of the individual unless the requirements of the ADA are met.
Direct Billing - Common Carrier
Common carrier charges may be billed directly to the agency pursuant to Rule
3A-42.007(6), F.A.C., or the traveler may pay his or her common carrier charges
and request reimbursement. Request for reimbursement of common carrier charges billed
directly to the agency shall be vouchered separately by the agency in favor of the
vendor with the traveler as sub-vendor (pay and charge voucher). The traveler's
social security number, name and cost of common carrier transportation shall be
listed separately and properly object coded. Sufficient information must be included
with the original voucher maintained by the agency, which relates to the common
carrier charges. Common carrier charges paid by the traveler shall be included on
the traveler's reimbursement request. Also, agencies may purchase airline tickets
using a local purchase order and pay the vendor direct.
Discounted Airline Ticket and Ticket Cancellation and Exchange Penalty
Tickets
Penalties for cancellation of discounted airline tickets may be paid from state
funds only if the cause for cancellation is in the best interest of the State. The
cost of unused nonrefundable tickets or cancellation penalties incurred are allowable
for the convenience of the State and if the traveler has to cancel a trip due to
illness of the traveler or death of a member of the traveler's immediate family,
for which an employee is authorized to use sick or administrative leave. For non-employees,
the cost of non-refundable tickets or cancellation penalties may be paid in circumstances
which the traveler would have been authorized to use sick or administrative leave
if they had been a state employee. If a ticket is canceled for the convenience of
the traveler, the cancellation penalty may not be reimbursed from state funds. Agencies
and travelers should carefully evaluate the circumstances and risk of cancellation
prior to purchase of discounted tickets.
Vouchers submitted for payment of unused nonrefundable tickets, cancellation
penalties or exchange penalties must include documentation indicating that the costs
were necessarily incurred in conducting state business or the costs were incurred
because of the illness of the traveler or the illness or death of a member of the
traveler's immediate family. Documentation verifying that the unused ticket has
been submitted to the agency must also be included in the voucher requesting payment.
Lost Airline Tickets
Charges related to lost airline tickets are only allowable if the agency provides
justification as to why the expenditure is necessary in order for the agency to
carry out its statutory responsibilities. Tickets lost because of employee negligence
are not considered allowable charges against the State.
Overbooking or Other Action by a Common Carrier
If additional costs are incurred by a traveler due to overbooking or any other
action of an airline or other common carrier and the traveler chooses to have such
cost paid directly or indirectly by the State, then any compensation, in whatever
form, received by the traveler from the common carrier for his inconvenience, shall
accrue to the benefit of the State. In such instances, if the traveler is allowed
to elect the form of compensation, the decision shall be based on the best interest
of the State. In determining if additional costs are incurred in such situations,
the compensation to the traveler (overtime pay, etc.), if applicable, as well as
travel costs (additional per diem, meals, lodging, etc.) must be taken into consideration.
If no additional costs are incurred or the additional costs are borne by the traveler,
then any compensation from the common carrier for the traveler's inconvenience shall
accrue to the traveler.
Transportation-Privately-Owned Vehicles
Agency heads may authorize the use of privately-owned vehicles for official travel
in lieu of publicly- owned vehicles or common carriers. The traveler is entitled
to a mileage allowance at a fixed rate of 44.5 cents per mile effective July 1,
2006.
Reimbursement for expenditures relating to the operation, maintenance and ownership
of a vehicle shall not be allowed when privately-owned vehicles are used on public
business.
Travelers shall not be paid a mileage allowance for travel between their residence
and their headquarters or regular work location (See AGO 082-34). If travel begins
more than one hour before or one hour after the traveler's regular work hours, the
point of origin may be the traveler's residence, provided that miles claimed may
not exceed the miles actually driven.
Mileage Allowances
I. Travelers Gratuitously Transported
| Mileage or transportation expenses allowed or allowable are intended
to reimburse travelers for expenses incurred in conducting official
state business. Therefore, no traveler who is entitled to mileage or
transportation expense shall be allowed either mileage or transportation
expense when he/she is gratuitously transported by another traveler.
The traveler's payment information shall indicate complimentary travel.
However, a traveler on a private aircraft shall be reimbursed the actual
amount charged and paid for the fare for such transportation up to the
cost of the lesser of the state contract fare and the most economical
direct commercial airline ticket for the same flight, even though the
owner or pilot of such aircraft is also entitled to transportation expense
for the same flight. If there is no state contract fare and no direct
commercial flight, then reimbursement may be up to the most economical
commercial flight closest to the point of origin and the point of destination.
|
II. Travelers Piloting Personal or Rented Aircraft
| If a traveler is piloting his/her own aircraft, he/she may claim
either the mileage rate specified in Section 112.061(7), F.S., or the
lesser of the state contract fare and the most economical commercial
direct airfare available for the same trip.
If a rented aircraft is used, and additional travelers are passengers
on the aircraft, the pilot may be reimbursed for the lesser of the actual
cost to rent the aircraft or the total of the airfare that would have
been paid by the pilot and the passengers for the most economical commercial
direct airfare for the same trip.
In both situations, if there is no state contract fare and no direct
commercial airfare available between the points of travel, reimbursement
is limited to the mileage rate specified in Section 112.061(7), F.S.,
or the most economical commercial airfare closest to the point of origin
and the point of destination.
|
III. Passengers on Private Aircraft
| A passenger on a private aircraft may be reimbursed for the actual
amount charged and paid up to:
The mileage rate specified in Section 112.061(7), F.S., or the lesser
of the state contract fare or the cost of the most economical direct
commercial airfare available for the trip. If no direct commercial flight
is available the most economical commercial airfare closest to the point
of origin and the point of destination may be used.
|
IV. Rented Aircraft
| If a rented aircraft is used, the reimbursement claimed by any traveler
on the aircraft may not exceed a pro rata share of the actual cost of
renting the aircraft and the reimbursement is subject to the limitations
provided in subsections (II) and (III) of this section.
The most economical direct airfare means a commercial flight between
the same points of travel as a private flight. For example, if a private
aircraft is traveling from Miami to Tampa, then the traveler would be
entitled to reimbursement up to the amount of the most economical commercial
flight from Miami to Tampa.
|
Monthly Mileage Allowances
Agency heads may grant monthly allowances in fixed amounts for use of privately
owned vehicles on official business in lieu of individual trips. Such allowance
may be changed at any time and shall be made on the basis of a signed statement
of the traveler filed before the allowance is granted or changed, or at least annually
thereafter. The statement must show the places and distances for an average typical
month's travel on official business, and the amounts that would be allowed under
the approval rate per mile for the travel shown on the statements, if payment had
been made based upon 44.5 cents per mile. A copy of the average typical months travel
must be submitted with each request for payment of the monthly allowance. These
payments must be directed to the Bureau of State Payrolls.
Travel Advance Requests
Advances may be made or authorized by an agency head or his designee to cover
anticipated cost of travel to travelers. Such advancements may include the costs
of subsistence and travel of any person transported in the care or custody of the
traveler in the performance of his/her duties. A travel advance may not exceed 80
percent of the estimated travel expense payable to the traveler. An exception may
be made to take advantage of a substantially discounted common carrier ticket. The
travel advance may be an amount equal to 100 percent of the cost of the substantially
discounted ticket plus 80 percent of the remaining estimated travel expenses. Other
exceptions to the 80 percent restriction may be made if approved by the Bureau of
Auditing. Requests for such approval must be in writing and must clearly demonstrate
that the increased travel advance is in the best interest of the State. Approval
will be in writing and must be included as documentation in the travel advance request
for payment.
Travel advances shall not be requested earlier than 10 workdays before the travel
period begins unless the traveler can provide justification of circumstances that
may make this necessary. It is the responsibility of the authorizing agency to ensure
that the traveler does not have more than one outstanding advance at any time. Some
exceptions to having more then one outstanding advance include discounted airline
tickets and multiple advances for extended trips.
Travel Advance Settlement
The traveler must complete a travel reimbursement voucher form when the travel
period has ended and submit it to the authorizing agency within ten workdays of
the traveler's return to headquarters. The travel reimbursement request shall reference
the statewide document number of the original advance. The travel expenses payable
to the traveler shall be reconciled to the travel advance. If the travel advance
exceeds the actual amount payable, then the traveler shall reimburse the agency
within ten workdays of their return to headquarters. If the amount payable to the
traveler exceeds the travel advance, the traveler shall receive the net amount owed
in the form of a warrant from the agency.
Travel advances made from an approved revolving fund must be settled through
the revolving fund. The revolving fund shall not be reimbursed for the advance until
the advance has been settled pursuant to Rule 3A-23.005(4)(e), F.A.C.
Travel Forms
Section 112.061(11), F.S., requires DFS to provide uniform Travel Authorization
and Voucher Reimbursement forms. Rule 3A-42.003(3), F.A.C., provides for the use
of the Application for Advance on Travel Expenses. All officers, employees and authorized
persons must use the forms authorized or furnished by DFS or DFS approved automated
systems when requesting authorization to attend a conference or convention, an advance
for travel, or reimbursement of travel expenses. Agencies desiring to use an alternative
form or automated system to meet the unique needs of the agency shall first obtain
the approval of the Bureau of Auditing. However, forms or systems must comply with
the requirements of Section 112.061(11), F.S. Requests shall be submitted to:
Department of Financial Services
Bureau of Auditing
200 East Gaines Street
Tallahassee, Florida 32399-0355 |
The Authorization to Incur Travel Expense
Travel authorization shall be completed for each person requesting approval for
the performance of travel to a conference or convention on the approved
Form DFS-AA-13 or other approved form or means. It
is not necessary to submit the travel authorization to the Bureau of Auditing. A
statement disclosing the benefits to the State must be included with the information
submitted to the Bureau of Auditing for reimbursement of expenses incurred in connection
with a conference or convention. All travel authorization requests shall contain
evidence of approval by the agency head or his or her designee.
The Voucher for Reimbursement of Travel Expenses
The request for reimbursement of travel expenses must be made on the approved
form DFS-AA-15 or other approved means (i.e., computer
file). All travel reimbursement requests submitted for reimbursement shall include
evidence of approval by the official authorizing the travel. The traveler and the
official authorizing the travel must sign the travel voucher either manually or
by electronic means. Travel vouchers on file at the agency must contain original
signatures in written or electronic form.
Application for Advance on Travel Expenses The Application for Advance on Travel,
Form DFS-AA-25, or other approved form shall be used
by all state officers, employees and authorized persons when requesting an advance
for travel expenses to be incurred.
Also see “Purchasing Card Transactions – Travel.”
Travel Exhibit 1
| Maximum Travel Per Diem Allowances for Foreign Areas |
| Locality |
Max.
Lodging
Amount
(A) |
M&IE
Rate
+ (B) |
Max.
PD
Amount
= (C) |
Eff.
Date |
| Italy |
| Bari |
167 |
68 |
235 |
8-1-02 |
| Bologna |
128 |
93 |
221 |
11-1-01 |
| Catan |
158 |
72 |
230 |
8-1-02 |
| Ferrara |
113 |
85 |
198 |
11-1-01 |
| Florence |
144 |
105 |
249 |
11-1-01 |
| Gaeta |
| (09/01 - 06/30) |
62 |
57 |
119 |
11-1-01 |
| 07/01 – 08/31) |
86 |
59 |
145 |
11-1-01 |
| Genoa |
135 |
64 |
199 |
11-1-01 |
| La Spezia |
85 |
97 |
182 |
11-1-01 |
| Milan |
228 |
125 |
353 |
8-1-02 |
| Modena |
104 |
79 |
183 |
11-1-01 |
| Naples |
175 |
83 |
258 |
8-1-02 |
| Palermo |
140 |
70 |
210 |
8-1-02 |
| Pisa |
104 |
86 |
190 |
11-1-01 |
| Ravenna |
107 |
89 |
196 |
11-1-01 |
| Reggio Emilia |
112 |
93 |
205 |
11-1-01 |
| Rimini |
113 |
85 |
198 |
11-1-01 |
| Rome |
232 |
134 |
366 |
8-1-02 |
| Siena |
95 |
91 |
186 |
11-1-01 |
| Taormina |
158 |
72 |
230 |
8-1-02 |
| Trieste |
125 |
73 |
198 |
11-1-01 |
| Turin |
121 |
57 |
178 |
11-1-01 |
| Venice |
159 |
79 |
238 |
11-1-01 |
| Verona |
107 |
64 |
171 |
11-1-01 |
| Vicenza |
59 |
40 |
99 |
11-1-01 |
| Other |
84 |
75 |
159 |
11-1-01 |
Note: Please refer to the referenced website for the complete
listing of allowances for foreign areas.
Travel Exhibit 2
Meal Deductions for Federal Foreign Per Diem
Appendix B to Chapter 301 - Allocation of M&IE Rates to be used in making deductions
from the M&IE Allowance
Note: Please refer to the referenced website for the complete
table.
M&IE
| Rate |
Brkfst |
Lunch |
Dinner |
Incidentals |
| 123 |
18 |
31 |
49 |
25 |
| 124 |
19 |
31 |
49 |
25 |
| 125 |
19 |
31 |
50 |
25 |
| 126 |
19 |
32 |
50 |
25 |
| 127 |
19 |
32 |
51 |
25 |
| 128 |
19 |
32 |
51 |
26 |
| 129 |
19 |
32 |
52 |
26 |
| 130 |
20 |
32 |
52 |
26 |
| 131 |
20 |
33 |
52 |
26 |
| 132 |
20 |
33 |
53 |
26 |
| 133 |
20 |
33 |
53 |
27 |
| 134 |
20 |
34 |
53 |
27 |
| 135 |
20 |
34 |
54 |
27 |
| 136 |
20 |
34 |
55 |
27 |
| 137 |
21 |
34 |
55 |
27 |
| 138 |
21 |
35 |
55 |
27 |
| 139 |
21 |
35 |
56 |
27 |
| 140 |
21 |
35 |
56 |
28 |
| 141 |
21 |
35 |
57 |
28 |
| 142 |
21 |
36 |
57 |
28 |
| 143 |
21 |
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A volunteer is a person who, of his or her own free will, provides goods or services
to any state agency or nonprofit organization with no monetary or material compensation.
Every state agency, through the agency head, is authorized to recruit, train, and
accept, the services of volunteers to assist in programs administered by the agency.
The following sections in the Florida Statutes provide specific information regarding
volunteers.
