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. 2014-08

TO THE HEADS OF ALL STATE AGENCIES

Attention: Chief Administrative and Fiscal Officers, and Business Managers
Subject: New Procedure for the Refund of Revenue
I. AUTHORITY
Section 4-37 of the Connecticut General Statutes provides that refunds of payments are to be paid from the fund to which the original payment is credited.
II. PURPOSE
To establish and disseminate a policy regarding the proper use of refunds paid from the OSCIR business unit.
III. REFUND PROCEDURES
Effective July 1, 2014, refund items must be recorded as a reduction of revenue against the fund into which the revenue was deposited.
When processing a refund, agencies will use the OSCIR business unit with revenue account 46200. Agencies will now use their own department and project id.
Each payment to the vendor must be set up as a one-time vendor in Core-CT. The Department of Energy and Environmental Protection will continue to processes refunds separately from the OSCIR business unit.

Questions may be directed to the Administrative. Services Division of the Comptroller's Office at (860) 702-3440.

KEVIN LEMBO
STATE COMPTROLLER

KL:ED

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