CFO Memoranda
Issued by the Division of Accounting and Auditing and currently active. Updates to this site will occur as additional memorandums are issued.
| 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 |
| 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 | To Provide Guidance on Standardized FLAIR Batch Uploads |
| CFO Memo No. 25 | Contracts With Non-Profit Organizations as Defined in Section 215.97 (2)(M), Florida Statutes |
| CFO Memo No. 26 | Administrative Health Insurance Assessment |