CHARGE REVIEW
CONCEPTS
Allowable?
– State Laws
– State Rules
– Reference Guide for State Expenditures
– Federal Laws, Rules, and Regulations
Ask – Can the funds be used in this manner?
Allowable?
 Attorney General Opinion #078-101 - states
an agency must have expressed or implied
statutory authority to expend state funds.
 An agency cannot delegate to a provider an
authority the agency does not possess. If an
expenditure is unallowable for an agency, it is
generally unallowable for the provider.
(If the law does not say that you can, then you cannot.)
Allowable?
Questionable Expenditures:
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Candy
Alcohol
Banquets
Decorations
Greeting Cards
Gift Cards
Lobbying
Personal Cellular
Telephones
Flowers
Office Parties
Coffee Pots
Microwave Ovens
Refrigerators
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Fund Raising
Promotional Items
Entertainment
Refreshments
Fans
Portable Heaters
Meals not in accordance
with Section 112.061, F.S.
Note: some of these items
may be allowable with
statutory authority.
Justifiable?
• Necessary--Required to provide services.
• Reasonable--Sufficient for intended purpose.
•A prudent person would come to the same
decision under similar circumstances.
Requires professional judgment.
Justification should be documented.
Ask - Can I defend this purchase?
Allowable?
Reasonable?
Justification for Purchase of the following products and associated Florida Statute:
Digital SLR Camera Canon 60D ($999.00)
Canon EF 70-300mm f/4-5.6 IS USM Lens for Canon EOS SLR Camera ($547.11)
BEAR MANAGEMENT
One of my chief responsibilities is management of human-bear conflicts.
Florida’s Endangered and Threatened Species Act (s. 379.2291, F.S.) states
that the Legislature recognizes the wide diversity of fish and wildlife within
Florida and that it is the policy of the State to conserve and wisely
manage these resources, with particular attention on species defined as
endangered or threatened. State-listed as threatened, Florida Black Bears
are carefully monitored and conflicts with humans are taken very
seriously. My staff and I trap and relocate approximately 30 bears and
converse with more than 500 citizens, more than most in the NW Region.
Our goal is use the camera to document each aspect of our management
duties (trapping, relocating, hazing, site visits) so that we might impart the
knowledge we have gained to new and current employees. The Canon
60D is the least expensive camera that still provides the
desired video and photo quality necessary for tutorial
production.
Documentation Requirements
• Preferred: Receipt
• Optional: Document or Combination that
Provides:
– Same information as a receipt (detailed
information about goods or services received)
– Clear evidence goods or services were received
– Payment date
– Indication paid by PCard & last 4 digits
Example 1
Example 2
Example 3
Example 4