COMMITMENTS INDEX
PAGE
1. GENERAL INFORMATION 5-1
1.1 Statutory References
5-1
1.1 Statutory References
5-1
1.2 Commitments and Appropriations
5-1
1.3 Commitments and Allotments
5-1
1.4 Commitments and Expenditures
5-2
2. COMMITMENT BATCH LISTS 5-3
2.1 Introduction
5-3
2.2 Specific Instructions
5-3
3. COMMITMENT DOCUMENTS 5-4
3.1 Purchase Order, CO-94
5-4
3.2 Personal Service Agreement, CO-802A, Common Law Rule
5-5
3.3 Requisition for Reservation of Funds, CO-110
5-8
3.4 Special Instructions for Leases and Contracts
5-10
4. ADJUSTMENTS TO COMMITMENTS 5-10
4.1 Purchase Order Amendment, CO-95
5-10
4.2 Personal Service Agreement Changes, CO-802A
5-11
4.3 Adjusting Commitments on Reservations, CO-110
5-11
4.4 Amendments to State Leased Rental Property
5-12
4.5 Debit and Credit Adjustments on Expenditure Batch Lists
5-12
5. INSTALLMENT PURCHASES, LEASE PURCHASE AND CAPITAL LEASES 5-13
5.1 Statutory Reference
5-13
5.2 Application to Lease, Lease Purchase, and Installment Purchase
5-13
5.3 Approvals, Appropriations, and Object Codings
5-14
5.4 Definitions and Guidelines for Capital Lease Determinations
5-14
6. STATE LEASED RENTAL PROPERTY 5-15
6.1 Requisition for Reservation of Funds, CO-110
5-15
6.2 Lease and Rent Account Control-Transmittal, CO-507-1
5-15
6.3 Lease and Rent Account Control, CO-507
5-15
ACCOUNTING MANUAL 5-0-1 OCTOBER 1998
7. TRAVEL AUTHORIZATION 5-16
7.1 General Information
5-16
7.2 Special Considerations
5-16
7.3 Submission of Revised Requests
5-17
8. FISCAL YEAR-END PROCEDURES 5-18
8.1 Commitment Document Processing
5-18
8.2 Lapsing and Continuing Appropriations and Subsequent Expenditures
5-18
9. MISCELLANEOUS 5-20
9.1 Assignment and Assumptions of Contracts, Leases and Vendor Payments
5-21
10. FORMS COMPLETION AND DESCRIPTION 5-23
10.1 Commitment Batch List, CO-96
5-23
10.2 Purchase Order, CO-94
5-26
10.3 Direct Purchase Order, CO-94DP
5-35
10.4 Lease and Rent Account - Transmittal, CO-507-1
5-40
10.5 Lease and Rent Account Control, CO-507
5-43
10.6 State Purchase Requisition, SP-10
5-47
10.7 Personal Service Agreement, CO-802A
5-50
10.8 Requisition for Reservation of Funds, CO-110
5-59
10.9 Travel Authorization Request, CO-112
5-66
10.10 Amendment to Purchase Order, CO-95
5-71
10.11 Commitment Adjustment/Deletion, CO-958
5-79
10.12 Commitment Detail Coding Continuation, CO-956
5-86
10.13 Claims Authorization Card, CO-512
5-89
ACCOUNTING MANUAL 5-0-2 OCTOBER 1998

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