COMPTROLLER'S SEAL STATE OF CONNECTICUT
STATE OF CONNECTICUT
  OFFICE OF THE STATE COMPTROLLER  
Kevin Lembo
State Comptroller
55 ELM STREET
HARTFORD, CONNECTICUT
06106-1775
Martha Carlson
Deputy Comptroller

INTERDEPARTMENTAL MEMORANDUM

February 14, 2011

To:    Chief Administrative and Fiscal Officers, and Business Managers
Subject:    Updated Procedures for Unclaimed Client Property

I. PURPOSE
To update the procedures in the Accounting Procedures Manual for Activity and Welfare Funds, in particular the unclaimed client funds and the unclaimed personal property of deceased clients and those no longer residents of a state facility.

II. AUTHORITY
Sections 4-52 through 4-56, and Section 4-58 of the Connecticut General Statutes.

III. GENERAL INFORMATION
The Accounting Procedures Manual for Activity and Welfare Funds will be revised in, Section IV. Procedures - B. Revenues - 4. Restricted Accounts to include the following:

Individual Client Funds and Personal Property

As mentioned above, an individual restricted account may be established. The individual client funds consist of revenue derived from private sources such as cash, bonds, or savings accounts, are for the sole benefit of the client, and are in the custody of the administrative head of a state agency. These funds are held in trust for the client to be used strictly for the client. The client may also have personal property such as jewelry, a television, radio, computer, etc. If the client is deceased or no longer a resident of the facility, the agency must make every effort to return any remaining funds or personal property to the rightful owner or next of kin, in a timely manner.

When all attempts to return the funds and/or personal property are exhausted then the funds and personal property are deemed "unclaimed property". Property is considered "unclaimed" when there has been no owner contact with the property for a set period, usually three or five years. Any person or entity in possession of property which belongs to another is deemed a holder of unclaimed property.

The first step after determining that the funds or personal property are unclaimed is for the Trustee Agency to contact the Department of Administrative Services - Collection Services Division and determine if any funds are owed to the State. If funds are owed to the State then the funds or personal property are to be transferred to the Collection Services Division. If funds are not owed to the State then the Trustee Agency must follow the instructions for "holders" on the Office of the State Treasurer, Unclaimed Property Division's website, www.state.ct.us/ott/aboutucp.htm

IV. QUESTIONS
Questions regarding this memorandum may be directed to the Fiscal Policy Division of the Office of the State Comptroller at (860) 702-3440.

Questions regarding the reporting process for unclaimed property may be submitted to the Office of the State Treasurer at cathy.kristof@ct.gov

Questions regarding whether clients owe the State funds should be directed to the Department of Administrative Services, Collection Service Division at (860) 713-5261.

KEVIN LEMBO
STATE COMPTROLLER

KL:ED:CH

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