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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

State Agencies

Agency Reorganizations

Establishment of a new state agency or reorganization of an existing state agency requires coordination with the Chief Financial Officer (CFO) and the affected state agency. Agencies impacted by a reorganization should remain in close contact with the CFO's office during transition. A Guide has been created to assist agencies with items that should be considered in the event of a reorganization.

Agency Reorganization Checklist

Assets and Property

Agencies are responsible for the recording of tangible personal property in the State’s financial systems and for the periodic review of property for inventory purposes. Agencies must also follow capitalization policies for property recorded in the State’s financial systems. Agencies may access the following links for reporting related references:

Capital Asset and Long-Term Debt Accounting Entries

Agencies seeking approval from the Chief Financial Officer to write-off missing, lost, or stolen property for financial reporting purposes may access the following link for property write-off requests template:

DFS-A1-1951 Property Write-Off Form

Auditing Guidelines and Reports

State agencies are required to submit payment requests to the Chief Financial Officer (CFO) no later than 20 days after receipt of the invoice and inspection and approval of the goods and/or services.

The CFO uses generally accepted auditing procedures for the sampling of payment requests. For policies and other guidance related to the audit of payments, see below:

Audit Reports


Reference Guide for State Expenditures


Contracts and Grants

State agencies are responsible for executing contractual services and grant agreements that meet the established guidelines in Sections 215.971 and 287.058, Florida Statutes. Contractual services (including purchase orders) and grant agreements with a value of $750,000 or more must be submitted to the Bureau of Auditing for review of the agreement’s scope of work, deliverables, and compliance requirements. In addition, contractual services agreements and purchase orders that are based on state term contracts with a value of $500,000 or more must also be submitted to the Bureau of Auditing for review.

State agency contract managers are responsible for certifying that services were satisfactorily received and payment is due. Each contract manager that is responsible for contracts in excess of the Category Two threshold amount must attend training conducted by the Chief Financial Officer for accountability in contracts and grant management.

For policies and other guidance on contractual service and grant agreements, see below:

Contract Audit System (CAS) Agency User Guide

Contract Summary Form

Florida Accountability Contract Tracking System (FACTS)



Debt Collection/Accounts Receivable Write-Off

The Chief Financial Officer is authorized under Section 17.20, Florida Statutes, to administer a statewide debt collection program. Access detailed information below.

Debt Collection Program

2021 Debt Collection Workshop PowerPoint

State agencies that utilize the debt collectors under the statewide contract should use the standard form for referring accounts. Agencies may access the form below.

Debt Collection Referral Form - DFS-A1-1829

State agencies are responsible for submitting an annual report by October 1 of each year, pursuant to Section 17.20(4), Florida Statutes. Access the report template below.

Annual Report of Claims for Collections Form

State agencies requesting to write-off accounts receivables deemed uncollectible for financial reporting purposes may access the form below.

Request for Accounts Receivable Write-Off Form

Financial Reporting

The Chief Financial Officer (CFO) prepares the state’s Annual Comprehensive Financial Report (ACFR) pursuant to Section 216.102, Florida Statutes, and in accordance with generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board. Statutes direct agencies to work with the CFO in completing the ACFR. Agencies may access the following links for financial reporting related references and required documents for submission.

Agency Representations - Attachment for Additional Information

Agency Representations - Federal Awards

Agency Representations - Financial Statements

Component Unit List

Annual Comprehensive Financial Report Closing Schedule


Financial Statement Engagement Letter

Funds List

General Ledger Codes - Discretely Presented Component Units

General Ledger Codes - Governmental/Proprietary Funds

General Ledger Crosswalk - Fiduciary Funds

Implementation Schedule for the Governmental Accounting Standards Board (GASB)

Financial Statements Databases:

Working Trial Balance (WTB)

Form 3 Completeness

Form 30

Statewide Financial Statements Guidance


Florida Accountability Contract Tracking System (FACTS)

Welcome to the Florida Accountability Contract Tracking System (FACTS), an online tool developed to make the government contracting process in Florida more transparent through the creation of a centralized, statewide contract reporting system. Through FACTS, the ability to track state contracts by government agencies and the public will foster greater accountability and transparency in government spending.

The 2010 Florida Legislature took steps to provide Floridians with greater visibility into how their government is doing business by passing the "Transparency Florida Act". As part of this initiative, the Department has created the FACTS. The system was rolled out to State Agencies for recording their active contracts on March 1, 2012. The system was completed on July 2, 2014 and contains images, financial information, and audit findings of all grant and contract documents, with a user-friendly query tool to provide users and the public with access to the information.

FACTS (Public View)

FACTS Login Screen (State Agencies Only)

FACTS Contract Summary Form This link allows you to search for your contracts in FACTS and generate the Contract Summary Form populated with the agency's contract information on the website.

Florida Accounting Information Resource (FLAIR)

The Florida Accounting Information Resource (FLAIR) is a double entry, computer-based, general ledger accounting system, which is utilized to perform the State's accounting and financial management functions.

FLAIR Home Page




Consolidated Equipment Financing Program (CEFP)

To ensure state agencies are afforded the best interest rates and financing terms, the Chief Financial Officer (CFO) has established a master equipment financing agreement for consolidated financing of deferred payment, installment sale, or lease purchases with a financial institution, pursuant to Section 287.064, Florida Statutes. Agencies interested in participating in the Consolidated Equipment Financing Program (CEFP) may access the following links for the master equipment financing agreement and the CEFP application.

Master Equipment Financing Agreement (MEFA)

CEFP Application


Guaranteed Energy, Water & Wastewater Performance Savings Contracts

Section 489.145, Florida Statutes, provides guidelines related to investing in energy, water, wastewater efficiency, and conservation measures in agency facilities to reduce the amount of energy and water consumed and wastewater produced and produce immediate and long-term savings. State agencies are required to obtain approval from the Chief Financial Officer prior to entering into a guaranteed energy, water, and wastewater performance savings contract. Agencies may access the following link for submission requirements.

Guaranteed Energy, Water, and Wastewater Performance Savings Contract Checklist


Equipment Leases

Section 287.063, Florida Statutes, requires state agencies to obtain approval from the Chief Financial Officer prior to entering into a commodity contract that requires deferred payments and the payment of interest, including the lease of equipment. Agencies may access the following link for the submission requirements.

Application for Equipment Leases


Florida Single Audit Act

The Florida Single Audit (FSAA) was established in 1998 to promote audit economies and efficiencies related to state financial assistance provided to non-state entities.

State agencies are required to evaluate the applicability of the FSAA to a state program for inclusion in the Catalog of State Financial Assistance (CSFA). Upon conclusion of each fiscal year, each state agency must review their State Projects in the CSFA and notify DFS of any additions, deletions or revisions necessary. Once a state program has been determined, the state agency is required to evaluate the applicability of the FSAA to non-state entities.

The following procedures establish the state audit and accountability requirements for state financial assistance provided to non-state entities:

Florida Single Audit Act

Grant Consortium

The Florida Grant Consortium is a group consisting of grant managers, financial specialists, administrators and associated employees of the State of Florida who are responsible for the proper use of State, Federal, and/or private grant funding administered by the State of Florida.

To learn more, please click here.


The Ledger: The Division of Accounting and Auditing Newsletter

The goal of this publication is to share pertinent information with you, our customers, as well as to create a vehicle for the collaboration and sharing of ideas and best practices, big or small. Please feel free to share this publication with your colleagues, and we’d love to get feedback on the topics we’re discussing.

View issues of the Ledger:

Issue 1: November 2015

Issue 2: March 2016

Issue 3: June 2016

Issue 4: February 2017

State Payrolls

Below is useful information to help state agencies with payroll activities associated with the processing of state employee wage payments:

Payroll Processing Section:

    • Beneficiary payments
    • Leave payouts with deferral
    • Settlements
    • On Demand approval and associated questions
    • Approve payments for awards and bonuses
    • Process backpay and lump sum settlements
    • Retroactive payments
    • Update agency payroll contacts
    • Add payroll indicators to account codes for special categories
    • Authorized signature forms
    • Negative payroll balances


Collections Section:

    • Child support orders
    • Writ of garnishments
    • Student loans
    • Federal garnishments
    • Levies
    • Bankruptcies
    • Ethic fines


Employee Records Section:

    • Cumulative employee payroll history
    • Duplicate W-2’s more than five years old
    • Mandated IRS tax withholding
    • Miscellaneous adjustments
    • Miscellaneous payroll deductions
    • Non-Cash adjustments
    • Password Resets (EIC, Master Personnel, Tuition Waiver and PYRL - Access Control Custodians only)
    • Payroll warrant/EFT cancellations
    • Salary overpayment collection assistance
    • Salary refunds
    • Social Security number corrections
    • W-4 updates
    • Review/approve vouchers from auditing
    • Answer questions relating to miscellaneous deduction codes
    • Deduction code assignment or inactivation
    • Moving expense manual adjustments
    • Skeletal W-4 notification to agencies


Taxation/Reconciliation Section:

    • Retirement adjustment/refunds
    • Withholding tax refunds
    • Medical reimbursement refunds
    • Deferred comp adjustments/refunds
    • Form W-2
    • Form W-2C
    • Form 1099- beneficiaries
    • Tax collections
    • State and local tax reporting
    • Dependent care refund
    • OPS alternative retirement refunds
    • FICA refunds
    • Nonresident alien
    • W2/1099 monitoring


payroll calendars


Payroll Related Forms

Payroll Preparation Manual

Post Audit Reports

EIC Master Personnel Website

Contact State Payrolls


Purchasing Card (P-Card)

The Purchasing Card (P-Card) program is a collaborative effort among state agencies to streamline the purchasing process for small dollar transactions. Based on a set of statewide guidelines, each agency tailors the program to meet its needs. In addition, each agency has the responsibility to ensure proper accountability measures and controls are in place for its P-Card program.

Additional information on the P-Card program is available below.

Agency Purchasing Card Main Page

Purchasing Card Quarterly Meetings


Schedule of Expenditures of Federal Awards (SEFA)

To assist the Chief Financial Officer in preparing the State’s Schedule of Expenditures of Federal Awards, state agencies are required to submit their federal expenditure information using the form below:

The DFS-A1-1830 SEFA Form is located here.





State agencies are required to authorize and approve all travel by travelers on official state business.

State Travel Forms:

Authorization to Incur Travel

Travel Advance Form

Travel Reimbursement Form


Vendor File

Statewide Vendor File

The FLAIR Statewide Vendor File (SWVF) is the State’s central repository of vendor information. Agencies use this file for payment transactions and reports. The Department of Financial Services (DFS) uses the information in SWVF for transparency websites and tax reporting to the Internal Revenue Service. DFS grants SWVF access to state agencies. For additional information regarding SWVF, see below:

Statewide Vendor File Reference Guide

DFS-A1-2089 Statewide Vendor File Access Request Form

DFS-A1-2090 Statewide Vendor File Update Request Form


Vendor Payments

DFS requests that state agencies encourage vendors to participate in Direct Deposit. With Direct Deposit, a customer’s funds are available when the financial institution opens for business on the payment date.

Vendor Direct Deposit/EFT Form

Agencies may not withhold payment if a vendor is not set up for direct deposit.


Duplicate Warrant Information

Vendors may request a duplicate warrant, or initiate a forgery investigation, through the paying agency by completing one of the following forms.

Affidavit for Duplicate Warrant with Instructions (DFS-A1-408)

Affidavit Attesting to Forgery with Instructions (DFS-A1-409)

Affidavit Attesting to Payee's Non-Benefit From State Warrant (non-forgery) (DFS-A1-414)

Other Links:

Judgment Interest Rates

Vendors Home Page

Vendor Payment History

Wage Garnishment Recipients


Outstanding Expense Warrants Greater than $500

Vendor Tax Reporting

The Internal Revenue Service requires the Department of Financial Services (DFS) to file a Form-1099 for vendors who receive certain types of payments from the State of Florida. DFS sends these forms to vendors by January 31 of each year. In order to report accurate information on the Form-1099, DFS is required to collect a Form W-9 from each vendor. Agencies are required to verify that a vendor has a Florida Substitute Form W-9 on file with DFS prior to conducting business with the vendor.

Agencies can use the FLAIR Information Warehouse to verify if a vendor has a Florida Substitute Form W-9 on file.

Agencies must complete Form 1099 Correction Request, DFS Form DFS-A1-2086, to request a correction to a State of Florida issued Form 1099. The Bureau of Vendor Relations will return all update requests not submitted on the Form 1099 Correction Request.

Useful Form W-9 information:

Agency Sample W9 Communication

FLAIR Information Warehouse

Form 1099 Correction Request

Frequently Asked Questions

Instructions For Completing An Online Substitute Form W-9

State Standard Object Codes for W-9 Edits