State of Connecticut Office of the State Comptroller MEMORANDUM NO.2011-22
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. 2011-22

October 17, 2011

TO THE HEADS OF ALL STATE AGENCIES

Attention: Chief Administrative and Fiscal Officers, and Business Managers
Subject: Revisions to the State Accounting Manual

I. PURPOSE

This is to inform you that major portions of the State Accounting Manual (SAM) have been revised and published on the Office of the State Comptroller web page. The revised SAM can be found under "State Agency Resources". A few areas of the manual remain under review; however, the fiscal issues that have generated the most questions and general interest are addressed in the revised SAM.

The manual also contains helpful links to transaction processing instructions in Core-CT and other related material. The final sections of the SAM will be published as they become available, and updates will be posted as required. Please check the manual as your initial source of information as new questions arise.

II. AUTHORITY

Section 3-112 of the General Statutes provides that the Comptroller shall "establish and maintain the accounts of the State government... prescribe the mode of keeping and rendering all public accounts of departments or agencies of the State and of institutions supported by the State or receiving State aid by appropriation from the General Assembly... prepare and issue effective accounting and payroll manuals for use by the various agencies of the State."

III. QUESTIONS

Questions relating to the SAM should be directed to the Budget and Financial Analysis Division of this office at 860-702-3353.

KEVIN LEMBO
STATE COMPTROLLER

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