State of Connecticut OFFICE OF THE STATE COMPTROLLER Accounting Manual TABLE OF CONTENTS

TABLE OF CONTENTS
STATE ACCOUNTING MANUAL

CONTENTS UNDER REVISION JANUARY 2006

	SECTION	PAGE

GENERAL STATE ACCOUNTING POLICIES AND PROCEDURES		1-0

1.	General Information	1-1
2.	Funds	1-5
3.	Agencies	1-10

RECEIPTS		2-0

1.	General Information	2-1
2.	Bank Deposits	2-2
3.	Deposit Slips - CO-39	2-4
4.	Coding Deposit Slips - Revenue Objects	2-6
5.	Corrections and Adjustments to Receipts	2-8
6.	Pending Receipts	2-11
7.	Internal Control	2-14
8.	Exhibits	2-21
9.	Forms Completion and Description	2-37

APPROPRIATIONS		3-0

1.	General Information	3-1
2.	Appropriation Codes, Types and Uses	3-3
3.	Allotments	3-10
4.	Lapsing and Continuing Appropriations	3-12
5.	Exhibits	3-16
6.	Forms Completion and Description	3-20

VENDOR PROFILE		4-0

1.	General Information	4-1
2.	Vendor System Inquiries	4-2
3.	Forms Completion	4-6

COMMITMENTS		5-0

1.	General Information	5-1
2.	Commitment Batch Lists	5-3
3.	Commitment Documents	5-4
4.	Adjustments to Commitments	5-11
5.	Installment Purchases, Lease Purchase and Capital Leases	5-13
6.	State Leased Rental Property	5-15
7.	Travel Authorization	5-16
8.	Fiscal Year-End Procedures	5-18
9.	Miscellaneous	5-20
10.	Forms Completion and Description	5-23

ACCOUNTING MANUAL

JANUARY 2006


		PAGE

EXPENDITURES		6-0

1.	General Information	6-1
2.	Expenditure Batch Lists	6-8
3.	Expenditure Documents	6-22
4.	Invoice Procedures	6-23
5.	Full/Partial Liquidation Indicator	6-27
6.	State Aid Grant Payment Identification	6-30
7.	Garnishments Against Vendors	6-31
8.	Federal Income Tax Reporting, Form 1099	6-32
9.	Determination of Special Compensation and Expenses	6-41
10.	Undeliverable Checks	6-42
11.	Revenue Refund Procedures	6-45
12.	Interest Expense for Late Payments to Vendors	6-47
13.	Cancelling Vendor Checks	6-50
14.	Request for Vendor Check Information, CO-860 and
	Vendor Check Information Request Listing, CO-860L	6-53
15.	Exhibits	6-56
16.	Forms Completion and Description	6-56

TRANSFERS AND ADJUSTMENTS		7-0

1.	General Information	7-1
2.	Transfer Documents	7-2
3.	Transfer List Uses	7-8
4.	Agency Correction or Adjustment Report Uses	7-10
5.	Fiscal Year End	7-12
6.	Exhibits	7-13
7.	Forms Completion and Description	7-20

GRANTS		8-0

1.	General Information	8-1
2.	Unrestricted Grants	8-2
3.	Restricted Federal Grants and Contracts	8-3
4.	Other Than Federal Grants - Restricted	8-8
5.	Transfers of Grants Between State Agencies	8-9
6.	Closing Out Grants	8-12
7.	Requesting Grant Appropriation Codes (SID)	8-13
8.	Fiscal Year End Procedures - Grants	8-14
9.	Exhibits	8-15
10.	Forms Completion and Description	8-18

ACCOUNTING MANUAL

FEBRUARY 2006


		PAGE

REPORTING		9-0

1.	Agency Reports to Comptroller	9-1
2.	Comptroller Reports	9-7
3.	Comptroller Report Samples and Descriptions	9-9
4.	Vendor Offset System Report Samples and Descriptions	9-26

YEAR END PROCEDURES AND FINANCIAL REPORTING		10-0

1.	General Information	10-1
2.	Statutory (Legal) Closing and Reporting	10-3
3.	GAAP Closing and Reporting	10-4
4.	Federal Funds Single Audit Act Reporting	10-36

CODING replaced by CHARTFIELDS January 2006

	General Information
	Tables

MISCELLANEOUS		12-0

1.	General Information	12-1
2.	Imprest Petty Cash Funds	12-2
3.	Workers' Compensation - Disposition of- "First" Check	12-16
4.	Management of Receivables - Recommended Practice	12-21

ACCOUNTING MANUAL

iii

JANUARY 2006