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Division Director

Paul Whitfield

Assistant Directors

Mark Merry

Renee Hermeling

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

(850) 413-5510


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

Chief Financial Officer Memoranda


CFO Memo No. 01 - Contract and Grant and Related Payment Information

CFO Memo No. 02 - Reference Guide for State Expenditures

CFO Memo No. 03 - Contract Summary Form and Receipt of Goods and Services

CFO Memo No. 04 - Guidance on all Contractual Service and Grant Agreements Pursuant to Section 215.971, Florida Statutes

CFO Memo No. 05 - Contract Monitoring and Documenting Contractor Performance

CFO Memo No. 06 - Clerks of Court Accounting Methodology for Chapter 2008-111, Laws of Florida

CFO Memo No. 07 - Accounting for Cash Receipts at Year End

CFO Memo No. 08 - Interest on Revolving Fund and Clearing Accounts

CFO Memo No. 09 - Revolving Fund Reimbursement for Uninsured Losses and Theft

CFO Memo No. 10 - Statewide Cost Allocation Plan

CFO Memo No. 11 - Guaranteed Energy, Water and Wastewater Performance Savings Contracts

CFO Memo No. 12 - Fund Balance Reporting

CFO Memo No. 13 - Statewide Financial Statements Capital Asset Guidance and Rules for Tangible Personal Property

CFO Memo No. 14 - Claims for Collection

CFO Memo No. 15 - Clearing Negative Balances

CFO Memo No. 16 - Federal Employer Identification Number

CFO Memo No. 17 - New RACF Access for Vendor Employee Table in the FLAIR Information Warehouse

CFO Memo No. 18 - Prompt Payment Compliance and Interest Penalty Monitoring

CFO Memo No. 19 - Vendor Employee File Procedures

CFO Memo No. 20 - Compliance Requirements for Agreements

CFO Memo No. 21 - Information Reporting for Fines, Penalties, and Other Amounts


Agency Addressed Memoranda

FY 2021-2022



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