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. 2008-38

November 17, 2008

TO THE HEADS OF ALL STATE AGENCIES

Attention: Chief Administrative Officers, Fiscal Officers, and Business Managers
Subject: Non-PO Vouchers

I. AUTHORITY

Connecticut General Statutes, Sections 3-112 "Powers and Duties" and 4-98 "Claims Against the State".

II. PURPOSE

To clarify the use of non–PO Vouchers in making payments to vendors, towns and interagency transfers.

III. PROCEDURE

In accordance with the previously issued Office of the State Comptroller Memorandum 2004-26 dated July 1, 2004, the Accounts Payable Division permits agencies to issue certain payments in Core-CT without the issuance of a purchase order in specified situations. The following payment types generally do not require purchase orders:

*If a written fully executed contract/agreement (e.g., MOU, grant award) exists between the State agency and a vendor or town, the contract/agreement must be entered into the Core-CT Procurement Contracts module. A contract related purchase order is required and therefore, a non-PO voucher is not allowed.

Comptroller approval may also be granted for the use of non-PO vouchers with other transactions where there is not an exchange of goods or services, or where it is not a customary business practice to issue purchase orders (i.e. client emergency medical provider services). Agencies requesting such non-PO voucher approval must make a written request by e-mail to the Comptroller's Accounts Payable Division at osc.apd@po.state.ct.us.

Interagency Transactions:

Certain interagency transactions (GIRO’s) require the issuance of a purchase order for the creditor agency to effectively provide goods and/or services. Two common requirements of interagency purchase orders exist when:

1) a contract (MOU, MOA) exists between agencies and is entered into Core-CT, or;

2) the creditor agency requires a purchase order to effectively provide goods and/or services. The debtor agency must verify whether a purchase order is required prior to procuring the goods and/or services from the creditor agency.

Agencies should identify with the principle that proper budgeting and governmental accounting procedures necessitate the encumbrance of funds at the point of requisitioning goods and/or services. This principle applies to interagency purchases as well because it ensures that funds will be available to meet the agency’s future obligations. However, agencies should not create a purchase order for the purpose of paying an invoice for goods and/or services already received from the creditor agency.

IV. QUESTIONS:

Contact the Accounts Payable Division at osc.apd@po.state.ct.us or (860) 702-3399.

 

NANCY WYMAN
STATE COMPTROLLER

NW:MKA

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