Section 69I-40.002 - RequirementsFollowing 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.(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.Fla. Admin. Code Ann. R. 69I-40.002
Rulemaking Authority 17.03(3), 17.14, 17.29 FS. Law Implemented 17.001, 17.03, 17.08, 119.01(3), 215.42, 216.345 FS.
New 10-21-75, Amended 9-13-76, 12-11-78, 10-25-79, Formerly 3A-40.02, Amended 1-8-95, 12-29-96, 1-27-98, Formerly 3A-40.002, Amended 2-10-14.New 10-21-75, Amended 9-13-76, 12-11-78, 10-25-79, Formerly 3A-40.02, Amended 1-8-95, 12-29-96, 1-27-98, Formerly 3A-40.002, Amended 2-10-14.