March 11, 2011
CHIEF FINANCIAL OFFICER MEMORANDUM NO. 05 (2010-2011)
SUBJECT: REFERENCE GUIDE FOR STATE EXPENDITURES
The Reference Guide for State Expenditures which was issued by Chief Financial Memorandum No. 8
(02-03) has been updated and is available at http://www.myfloridacfo.com/aadir/bureau_audit.htm.
Significant changes that agencies should be aware of include:
Purchasing card requirements have been moved to the appropriate subject matter section.
The contractual service section has been eliminated and has been replaced with individual
sections relating to contract and grant topics.
Requirements for vendor agreements and the requirements for agreements with
recipient/subrecipients of state and federal financial assistance have been addressed in newly
created sections.
The requirements of Chapter 2010-151, Laws of Florida, have been incorporated into the
document, including the required provisions for contract/grant agreements and the cost analysis
requirements for non-competitively awarded agreements in excess of Category Two.
The travel section has been updated for requirements related to hybrid car rentals and
convenience fees paid by travelers in connection with toll charges.
Other new sections include payment processing requirements, including information related to
MyFloridaMarketPlace transactions; invoice sampling; and use of the Contract Summary Form.
Please contact Glenn Elmer at 850-413-5683 or glenn.elmer@myfloridacfo.com or Cheri Greene at 850413-5593 or cheri.greene@myfloridacfo.com if you have any questions.