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

MEMORANDUM NO. 2011-18

September 7, 2011

TO THE HEADS OF ALL STATE AGENCIES

Attention: Chief Administrative and Fiscal Officers, and Business Managers
Subject: Revised Accounting Procedure Manual for Trustee Funds


I. PURPOSE

To promulgate changes to the existing accounting procedures in the Trustee Funds Manual previously referred to as the Activity and Welfare Fund Manual.

II. AUTHORITY

Stipulations for Trustee Funds as prescribed by Sections 4-52 through 4-57a of the Connecticut General Statutes.

III. GENERAL INFORMATION

The prescribed procedures will be effective immediately with the release of the manual on the Comptrollerís website at www.osc.ct.gov/manuals/index.html.  The revised manual incorporates the following memoranda:

Memorandum No. 2008-09 Revised Procedure Affecting Trustee Accounts
Memorandum No. 2009-08 Solicitation of Donations Policy Affecting Trustee Accounts
Interdepartmental Memorandum - February 14, 2011 - Updated Procedures for Unclaimed Client Property
Interdepartmental Memorandum - August 3, 2011 - Client Funds and Personal Property of Deceased Clients or Clients Who Are No Longer Residents of a Facility

These procedures are applicable to any of the subject funds established with the approval of the Comptroller.

Please assist our Office with our efforts to maintain a functional manual by providing your comments. Suggestions to add information or make a correction to the next revision should be submitted to the Fiscal Policy Statewide Services Unit.

If you have any questions please contact the Fiscal Policy Statewide Services Unit at 860-702-3440.

KEVIN LEMBO
STATE COMPTROLLER

KL:BKH

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