||STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
MEMORANDUM NO. 2014-05
April 22, 2014
TO THE HEADS OF ALL STATE AGENCIES
||Chief Administrative and Fiscal Officers,
and Business Managers,
||Handling of Non-State Funds for Seminars,
Conferences and Symposiums Sponsored or Hosted by State Agencies
- To provide State agencies with information regarding the proper handling
of non-State funds for seminars, conferences and symposiums sponsored or
hosted by State agencies.This memorandum replaces
- The following procedures are to be adhered to when State agencies are
sponsoring seminars, conferences and symposiums. The monies or funds held in
trust must be accounted for through the State accounting system.
- For example:
- The Comptroller's Office is sponsoring a property control seminar and
each participant must pay to attend. A separate SID will be established, and
all funds will be deposited to that SID. The following procedures will
- 1. Obtain from the Office of the State Comptroller's Budget
and Financial Analysis Division (BFA) a non-lapsing special
identification code (SID) in the 30000 series. Each agency should
request only one SID to account for agency sponsored hosted seminars. A
separate SID is not needed for each event; request a single SID for all
- 2. Upon approval of the SID from BFA, each agency is required
to deposit the monies in the State's designated depository using a
deposit slip at the bank.
- 3. Agencies must record the receipts on a receipts journal.
Please see the Receipts section of the State Accounting Manual for
information on receipts journals.
- 4. Record the revenue as restricted in fund 12060 and use
revenue account 45500.
- 5. Any expenditure under $1,000 must be on the purchasing
card as required under the Office of the State Comptroller's
number 2011-11. For expenditures over $1000, issue a purchase order
prior to processing the expenditure. Expenditures are to be processed on
vouchers through the Core-CT Accounts Payable module.
- If monies or funds for an event are not sent directly to or deposited by
the state agency to be held in trust, then this procedure does not apply.
- For example:
- If a state employee is a member of a national organization and the
organization is holding a seminar here in Connecticut, the employee may
collect the seminar fee and deposit it in a privately held bank account.
- Questions may be directed to the Management Services Division of the
Comptroller's Office at (860) 702-3440.
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