Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-40 - BUREAU OF AUDITING › Section 69I-40.002 - Requirements

Current through Reg. 50, No. 138; July 16, 2024
Following is information, data or requirements to be met
				  concerning vouchers submitted to the Chief Financial Officer for
				  payment.
(1) All vouchers submitted to
				the Chief Financial Officer for disbursement or transfer of funds shall include
				documentation to show that the requested disbursement or transfer is authorized
				by law, unless such authority is evident from the face of the voucher. When
				requested by the Chief Financial Officer, the voucher must show that the agency
				or officer has been expressly authorized by law to expend funds for the purpose
				under consideration, or must be considered to have been given such authority by
				necessary implication in order to carry out a duty or function expressly
				imposed or authorized by law. The requirement for legal authority may not be
				satisfied by demonstrating that the requested disbursement or transfer has been
				done or approved previously.
(2)
				All invoices must be original invoices. State agencies are required to maintain
				original invoices or the scanned images of original invoices and any additional
				information to support the disbursement of state funds. If the original invoice
				is not available, a duplicate of the invoice shall be maintained by the agency
				provided the agency has determined that the invoice has not been previously
				paid. The duplicate invoice must be labeled "original invoice not available -
				agency records show that this obligation has not been previously paid. Signed
				_________."
This statement must include the original signature of the
				  person making the determination.
(3) Invoices must clearly reflect a
				description of the item or items, the number of units and the cost per unit.
				Numerical code descriptions alone will not be accepted. When the warrant is for
				a postage meter, the meter number or permit number is required.
(4) Invoices and other supporting
				documentation included in a voucher must be grouped by vendor and arranged in
				the same order as the vendors listed on the voucher schedule. If the voucher
				includes multiple invoices from the same vendor, the voucher must include an
				adding machine tape or other evidence showing that the total of the invoices is
				equal to the amount shown on the voucher schedule.
(5) Thermofax copies, because of their
				temporary nature, may not be used as supporting documentation in vouchers
				submitted for payment. If a thermofax document must be used, it must be copied
				on a standard photocopy machine and the standard photocopy included in the
				voucher.
(6) Acronyms and
				non-standard abbreviations for programs or organizational units within an
				agency should not be used in the supporting documentation included in a voucher
				unless an explanation is also included.
(7) Discounts must be taken prior to
				scheduling. Also, invoices providing discounts shall be grouped and submitted
				on a separate voucher schedule, and shall be clearly stamped "discount
				voucher."
(8) A statement will not
				be paid unless it can be clearly shown that it is to be used as an invoice. No
				balances for prior purchases will be paid unless supported by original
				invoices.
(9) For agencies subject
				to the requirements of section
				 287.022, F.S., vouchers for the
				payment of insurance, except title insurance, must contain proof that the
				insurance was purchased by the Department of Management Services or a
				certification of emergency.
(10)
				All invoices for payment of building lease agreements shall include on the
				invoice the approved lease number from the Department of Management Services,
				if applicable.
(11) Membership Dues
				- Membership dues, professional and/or other organizational dues shall be
				approved by the agency head or his designated agent and shall comply with
				subsection  119.01(3),
				F.S., by attaching a certification from the organization stating their records
				are open for public inspection. In addition, the payment shall be in compliance
				with section  216.345, F.S., if
				applicable.
(12) No Federal Excise
				Tax (unless purchased for resale) will be paid. State agencies are exempt under
				Federal Certificate No. 59-73-0209-K.
(13) State agencies are not liable for the
				payment of state sales tax. Exemption certificates may be obtained from the
				Department of Revenue.
(14)
				Employee Moving Expenses. The cost of moving personal belongings of a state
				employee may be paid if approval for such is granted by the agency head or
				designee, if applicable. A copy of this approval must be attached to the claim
				when presented for payment.
(15)
				Reimbursement for the cost of a notary commission and seal may be made, if it
				can be shown that such is for the benefit of the state agency.
(16) In the event it becomes necessary for an
				agency to "split" an invoice, it will be necessary for the agency to supply
				additional information showing the distribution of charges between funds for
				such invoice and a cross reference for all such vouchers.
(17) Payment of Motor Vehicles - Vouchers for
				the purchase and/or continuous lease of automobiles, trucks, etc., must include
				documentation showing that funds were appropriated by the Legislature for the
				purchase/lease of the vehicles or that the purchase/ lease was approved by the
				Executive Office of the Governor, a copy of the letter of approval from the
				Division of Motor Pool and a copy of the purchase order. It should be noted
				that each document should reflect the requisition number assigned by the
				Division of Motor Pool. For purchases of motor vehicles for institutions
				managed by the Division of Universities of the Department of Education, the
				Department of Children and Family Services and the Department of Corrections,
				only evidence of approval by the Department of Management Services is
				required.
(18) Specials - Special
				processing of vouchers shall be limited to bona fide emergencies, contingent
				upon final approval of the Bureau of Auditing. In the event the request is
				denied, notice will not be provided.
(19) All invoices required to be submitted to
				the Chief Financial Officer, shall be submitted in accordance with section
				 215.422, F.S., and the rules and
				regulations set forth in chapter 69I-24, F.A.C.
(20) Vouchers which include payments for the
				lease of equipment, the annual cost of which is in excess of purchasing
				category two established in section
				 287.017, F.S., must show the
				lease approval number assigned by the Chief Financial Officer.
(21) Vouchers for the repair or maintenance
				of passenger vehicles must include the State property number or the license tag
				number of the vehicle. If repairs are the result of an accident, a copy of the
				accident report must be included.
(22) All payments to State agencies shall be
				made by journal transfer unless the necessity for making payment by warrant is
				documented by the agency and approved by the Chief Financial Officer.
(23) Unless specifically authorized by law,
				the following items related to professional and occupational licenses will not
				be paid:
(a) Florida or other Bar
				dues.
(b) Professional license
				fees.
(c) Occupational license
				fees.
(d) Driver license
				fees.
(e) Other fees for licenses
				required for an individual to perform his official duties.
(f) Tuition or other fees for classes
				designed to help an individual pass the examination for any of the above
				licenses, unless the training is directly related to the person's current
				official duties.
(g) Tuition or
				other fees for continuing education classes for the sole purpose of maintaining
				any of the above licenses.
(h)
				Examination fees for professional, occupational or other licenses required for
				a person to perform his or her official duties.