COMPTROLLER'S SEAL STATE OF CONNECTICUT

STATE OF CONNECTICUT

NANCY WYMAN
COMPTROLLER
OFFICE OF THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MARK OJAKIAN
DEPUTY COMPTROLLER

MEMORANDUM NO. 2007 - 34

September 21, 2007

TO THE HEADS OF ALL STATE AGENCIES

Attention:   Chief Administrative and Fiscal Officers and Business Managers
Subject:   Section 4-33a of the Connecticut General Statutes, Illegal, irregular or unsafe handling of State or quasi-public agency funds

I. PURPOSE

The purpose of this memorandum is to remind all boards of trustees of state institutions, state department heads, boards, commissions, other state agencies responsible for state property and funds and quasi-public agencies as defined in section 1-20 of the Connecticut General Statutes, that there is a statutory reporting requirement to notify the State Comptroller and the Auditors' of Public Accounts of all losses.

II. STATUTORY AUTHORITY

Section 4-33a of the Connecticut General Statutes states the Office of the State Comptroller and the Auditors of Public Accounts shall promptly be notified of any unauthorized, illegal, irregular or unsafe handling or expenditure of state or quasi-public agency funds or breakdowns in the safekeeping of any other resources of the state or quasi-public agencies or contemplated action to do the same within their knowledge.

III. PROCEDURE FOR NOTIFICATION AND REPORTING

The Comptroller's Office has established the following procedure for prompt notification and reporting of any unauthorized, illegal or unsafe handling or breakdown in the safekeeping of resources of the state (including all theft and losses) as outlined in the Property Control Manual, Chapter 9.

Use form CO-853 Report of Loss or Damage to Real and Personal Property (Other than motor vehicles). The form is available in a fillable Word document format on the Comptroller's website at http://www.osc.state.ct.us/agencies/forms.

For instances related to non-tangible items such as computer misuse, state time misused, internet misuse, data breaches, etc., a memorandum should be issued. The memorandum should include the date of discovery, the employee name (if applicable), the type of breakdown in the safekeeping of State resources, and the action taken by the agency.

IV. QUESTIONS

Please direct any questions concerning this memorandum to the Fiscal Policy Division at (860) 702-3440.


NANCY WYMAN
STATE COMPTROLLER

NW:BKH:ML

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