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Memos
CFO Memos
Chief Financial Officer Memoranda (CFO memos) communicate policy regarding accounting and payment information that agencies should follow.
Chief Financial Officer Memoranda
| CFO Memo No. 01 | Contract And Grant Reviews and Related Payment Processing Requirements |
| CFO Memo No. 02 | Reference Guide for State Expenditures |
| CFO Memo No. 03 | Contract Summary Form |
| CFO Memo No. 04 | To Provide Guidance on All Contractual Service and Grant Agreements Where the Method of Payment Is Based on the Provider's Cost Incurred and to Provide Clarification of the Fiscal Reconciliation Requirements for Grant Agreements Pursuant to Section 215.971, Florida Statutes |
| CFO Memo No. 05 | Documentation Requirements for Monitoring Contractor and Provider Performance |
| CFO Memo No. 07 | Accounting for Cash Receipts at Year-End |
| CFO Memo No. 08 | Interest on Revolving Funds 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 Collections |
| CFO Memo No. 15 | Clearing Negative Balances |
| CFO Memo No. 16 | Federal Employer Identification Number |
| CFO Memo No. 17 | 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 |
| CFO Memo No. 22 | Reporting Delinquent Accounts – Section 17.20, Florida Statutes |
| CFO Memo No. 23 | Direct Payment of Registration Fees for Conferences and Conventions, 69I-42.004 Florida Administrative Code (F.A.C.) |
| CFO Memo No. 24 | Internal Controls for Departmental Flair Payment Processing When Payment Batch Files or Scripting Methods Are Used for Data Entry |
| CFO Memo No. 25 | Contracts With Non-Profit Organizations as Defined in Section 215.72(2)(m), Florida Statutes |
| CFO Memo No. 26 | Administrative Health Insurance Assessment |
| CFO Memo No. 27 | Assignment of Contract Payments |
| CFO Memo No. 28 | Florida PALM Security Access Managers |
Agency Addressed Memos
Agency Addressed Memoranda (AA Memos) are informational and may contain announcements, upcoming training, or important dates.
Agency Addressed Memos FY 24-25
Fiscal Year 24-25
| Memo # | FY / Date | Subject | Status | Elimination Reason |
| AAM01 | FY 2024-2025 July 1, 2024 | Florida Single Audit Act (FSAA) Annual Certification Agency Certification for Fiscal Year Ending June 30, 2025 | ||
| AAM02 | FY 2024-2025 July 3, 2024 | Training Materials and Calendar Announcements for Division of Accounting & Auditing Classes Published | ||
| AAM03 | FY 2024-2025 July 11, 2024 | Travel Restrictions Imposed by Chapter 2024-228, Laws of Florida | ||
| AAM04 | FY 2024-2025 August 8, 2024 | Statewide Master Adjustment System (SWMA) – Establishing Guidance and Forms | ||
| AAM05 | FY 2024-2025 August 15, 2024 | New Forms: Direct Deposit Acknowledgement & Direct Deposit Hardship Exemption Request | ||
| AAM06 | FY 2024-2025 August 30, 2024 | Information Warehouse FLAIR Master File Analysis Tool | ||
| AAM07 | FY 2024-2025 September 10, 2024 | Judgment Interest Rate for the Quarter Beginning October 1, 2024 | ||
| AAM08 | FY 2024-2025 September 19, 2024 | Florida Accountability Contract Tracking System (FACTS) Florida Planning, Accounting, And Ledger Management (Florida PALM) User Readiness Workshops | ||
| AAM09 | FY 2024-2025 October 16, 2024 | Enterprise Outlook Solution (EOS) – Report Distribution System (RDS) Web Application Upgrade | ||
| AAM10 | FY 2024-2025 October 17, 2024 | FLAIR Master Balance File Cleanup Office Hours | ||
| AAM11 | FY 2024-2025 November 18, 2024 | Division Website Project – Phase Three Updates | ||
| AAM12 | FY 2024-2025 November 22, 2024 | 2024 Calendar Year-End Information |
Agency Addressed Memos FY 23-24
Fiscal Year 23-24
| Memo # | FY / Date | Subject | Status | Elimination Reason |
| AAM01 | FY 2023-2024 July 6, 2023 | Florida Single Audit Act (FSAA) Annual Certification Agency Certification for Fiscal Year Ending June 30, 2024 | ||
| AAM02 | FY 2023-2024 July 6, 2023 | Travel Restrictions Imposed by Chapter 2023-240, Laws of Florida | ||
| AAM03 | FY 2023-2024 July 18, 2023 | Statewide Financial Reporting Fiscal Year 2022-23 Schedule of Expenditures Of Federal Awards (SEFA) & Statewide Cost Allocation Plan (SWCAP) | ||
| AAM04 | FY 2023-2024 July 25, 2023 | Training Calendar for Division of Accounting & Auditing Classes Published | ||
| AAM05 | FY 2023-2024 July 25, 2023 | Statewide Expenditure Object Code List | ||
| AAM06 | FY 2023-2024 July 27, 2023 | FLAIR Change in Normal 3rd Friday Reconciliation Purge Schedule | ||
| AAM07 | FY 2023-2024 August 1, 2023 | Training Resources Published | ||
| AAM08 | FY 2023-2024 September 14, 2023 | Judgment Interest Rate for the Quarter Beginning October 1, 2023 | ||
| AAM09 | FY 2023-2024 October 23, 2023 | Statewide Expenditure Object Code List | ||
| AAM10 | FY 2023-2024 October 24, 2023 | New Report in the Report Distribution System (RDS) | ||
| AAM11 | FY 2023-2024 November 21, 2023 | 2023 Calendar Year-End Information | ||
| AAM12 | FY 2023-2024 December 8, 2023 | Judgment Interest Rate for the Quarter Beginning January 1, 2024 | ||
| AAM13 | FY 2023-2024 January 10, 2024 | Training Materials and Calendar Announcements for Division of Accounting & Auditing Classes Published | ||
| AAM14 | FY 2023-2024 March 3, 2024 | Judgment Interest Rate for the Quarter Beginning April 1, 2024 | ||
| AAM15 | FY 2023-2024 March 8, 2024 | Agency FLAIR Master File Clean-Up Approach and Workshop | ||
| AAM16 | FY 2023-2024 April 12, 2024 | New Revenue Categories | ||
| AAM17 | FY 2023-2024 April 18, 2024 | 2023-2024 Fiscal Year-End Workshop | ||
| AAM18 | FY 2023-2024 April 23, 02024 | Undisbursed Appropriations at Fiscal Year-End, June 30, 2024 | ||
| AAM19 | FY 2023-2024 April 23, 2024 | Florida Accounting Information Resource (FLAIR) Fiscal-Year 2023-24 Closing | ||
| AAM20 | FY 2023-2024 April 23, 2024 | Statewide Financial Reporting Fiscal Year 2023-24 Schedule Of Expenditures of Federal Awards (SEFA) & Statewide Cost Allocation Plan (SWCAP) | ||
| AAM21 | FY 2023-2024 April 26, 2024 | Division Website Project – Phase One Updates | ||
| AAM22 | FY 2023-2024 April 29, 2024 | Statewide Financial Reporting Fiscal Year 2023-24 Annual Comprehensive Financial Report | ||
| AAM23 | FY 2023-2024 April 30, 2024 | State-Owned Tangible Personal Property and Property Record Retention | ||
| AAM24 | FY 2023-2024 April 30, 2024 | Debt Collection Workshop | ||
| AAM25 | FY 2023-2024 May 30, 2024 | New Expenditure Object Codes | ||
| AAM26 | FY 2023-2024 June 4, 2024 | Judgment Interest Rate for the Quarter Beginning July 1, 2024 | ||
| AAM27 | FY 2023-2024 June 18, 2024 | Revised Revenue Standardization List | ||
| AAM28 | FY 2023-2024 June 21, 2024 | Division Website Project – Phase Two Updates |
Agency Addressed Memos FY 22-23
Fiscal Year 22-23
| Memo # | FY / Date | Subject | Status | Elimination Reason |
| AAM01 | FY 2022-2023 July 1, 2022 | Florida Single Audit Act (FSAA) Annual Certification Agency Certification for Fiscal Year Ending June 30, 2023 | ||
| AAM02 | FY 2022-2023 July 6, 2022 | Travel Restrictions Imposed by Chapter 2022-157, Laws of Florida. | ||
| AAM03 | FY 2022-2023 July 8, 2022 | Statewide Financial Reporting Fiscal Year 2021-22 Schedule of Expenditures of Federal Awards (SEFA) | ||
| AAM04 | FY 2022-2023 July 21, 2022 | New Revenue Category – 001636 Charter Co Transportation Surtax | ||
| AAM05 | FY 2022-2023 August 25, 2022 | Training Calendar for Division of Accounting & Auditing Classes Published | ||
| AAM06 | FY 2022-2023 September 9, 2022 | Judgment Interest Rate for the Quarter Beginning October 1, 2022 | ||
| AAM07 | FY 2022-2023 September 29, 2022 | State Agency Payroll Compliance Checklist | ||
| AAM08 | FY 2022-2023 November 10, 2022 | Florida Accounting Information Resource (FLAIR) Warrant Cancellation (WC) Update | ||
| AAM09 | FY 2022-2023 December 5, 2022 | Training Calendar for Division of Accounting & Auditing Classes Published | ||
| AAM10 | FY 2022-2023 December 5, 2022 | Judgment Interest Rate for the Quarter Beginning January 1, 2023 | ||
| AAM11 | FY 2022-2023 December 5, 2022 | 2022 Calendar Year-End Information | ||
| AAM12 | FY 2022-2023 December 5, 2022 | Revenue Standardization Project | ||
| AAM13 | FY 2022-23 December 29, 2022 | FLAIR Hours During Office Closure | ||
| AAM14 | FY 2022-23 January 24, 2023 | Transactions with Incorrect CFO Received Dates | ||
| AAM15 | FY 2022-23 March 3, 2023 | Judgment Interest Rate for The Quarter Beginning April 1, 2023 | ||
| AAM16 | FY 2022-23 April 4, 2023 | Training Calendar for Division of Accounting & Auditing Classes Published | ||
| AAM17 | FY 2022-23 May 2, 2023 | 2022-2023 Fiscal Year-End Workshop | ||
| AAM18 | FY 2022-23 May 3, 2023 | Undisbursed Appropriations at Fiscal Year-End, June 30, 2023 | ||
| AAM19 | FY 2022-23 April 25, 2023 | Florida Accounting Information Resource (FLAIR) Fiscal-Year (FY) 2022-23 Closing | ||
| AAM20 | FY 2022-23 May 1, 2023 | Departmental Florida Accounting Information Resource (FLAIR) Access Control Password Expiration Update | ||
| AAM21 | FY 2022-23 May 31, 2023 | Debt Collection Workshop | ||
| AAM22 | FY 2022-23 May 12, 2023 | Statewide Financial Reporting Fiscal Year 2022-23 Annual Comprehensive Financial Report | ||
| AAM23 | FY 2022-23 June 8, 2023 | Judgment Interest Rate for The Quarter Beginning July 1, 2023 | ||
| AAM24 | FY 2022-23 June 22, 2023 | Salary Overpayment Collections Process Change | ||
| AAM25 | FY 2022-23 June 30, 2023 | Workiva – Establishing Guidance and Forms |