3.0 EXPENDITURE DOCUMENTS

3.1 Expenditure Batch Header, CO-19 (Refer to Section 16.1 and Exhibit 6-1 for form completion)

Definition: A transmittal form submitted or electronically transmitted to the Comptrollers Accounts Payable Division to control expenditure documents and to list individual invoices that are included in the batch list. This form is a control document used to group associated invoice forms which generate the accounting and liquidation transactions of a claim or claims against the state.

An individual authorizing approval of payment on the Expenditure Batch Header,Form CO-19 must not be the same as the individual authorizing the Invoice/Voucher for Goods or Services, Form CO-17.

The authorization for CO-19 must be on file in the Comptroller's Office and kept current. (Refer to Form CO-512, Claim's Authorization Card Commitment Section 10.13).

3.2 Invoice/Voucher for Goods or Services, CO-17 (Refer to Section 4.1 and Section 16.2 for form use and Exhibit 6.2 for form completion).

4.0 INVOICE PROCEDURES

4.1 Standard Invoice/Voucher, CO-17 (Refer to Section 16.2 and Exhibit 6.2 for form use and completion)

This form is used for all instances where a specialized invoice form does not exist. All pertinent sections of the Invoice/Voucher for Goods or Services must be completed with a full description of the claimed expense. The vendor's original invoice(s) should be attached to the CO-17 when applicable (Section 3-117 C.G.S.)

Document amount - block #5:

The agency must enter the net amount of the check to be prepared for the CO-17. All applicable discounts should be taken.

If combining two or more vendor invoices on a CO-17 the total net amount is entered.

Document date - block #6:

The document date is the date the agency receives an invoice from the vendor through any state location. It is not the invoice date or the date the agency prepares the invoice.

(Refer to Section 1.6 for proper completion)

Receipt date - block #7:

Proper completion of receipt date is important both because it is one of the dates used to determine payment due date and because it is used to calculate vendor accounts payable as of the year-end for GAAP reporting. (Refer to Section 1.7 for proper completion)

Billing identification - block #17:

52 characters of billing information are available to provide the vendor with the payment details required for proper accounts receivable reconciliation. In most situations the vendor's invoice number, a client or patient name, date of service, account number etc.. Is adequate. However, if more than 52 characters are needed for billing identification, use Remittance Statement, Form (CO-894).

Paper processing agencies must write "99" in the upper right corner of the Expenditure Batch Header, Form CO-19. The Comptroller's Accounts Payable Division will insert the remittance statement (CO-894) and mail it with the check.

Paperless processing agencies must audit release the expenditure with special code 14. The Comptroller's Accounts Payable Division will return the check to the agency which is responsible for inserting the remittance statement (CO-894) with the check and mailing it to the vendor.

Abbreviations and acronyms (per vendor's statement) may also be used to identify the check payment and thus reduce correspondence and telephone verifications, provided you observe the fifty-two character limit.

All agencies must provide their agency business office telephone number for vendor inquiries. This number will appear on the remittance portion of each vendor check. The Comptroller's Accounts Payable Division must be notified should the number change. Only one telephone number may be printed on the vendor check remittance.

4.2 Invoice Listing, CO-17L (Refer to Section 16.3 and Exhibit 6.3 for form completion)

The invoice listing has been designed to group together multiple payments to different payees. Examples are: grant payments to municipalities, refunds, student grants, etc.

The invoice listing is to be attached to a covering CO-17, invoice/voucher which has all applicable sections completed. The IRS-1099 reporting determination, billing identification and coding must be the same for all pages of the CO-17L.

All CO-17L's must be on a separate batch list.

4.3 Employee Voucher, Form CO-17XP (Refer to Section 16.6 and Exhibit 6.6 for form completion)

All payments to state employees are made through Payroll Services except for 9916 funds. Refer to Memorandums 91-48, 48a, and 48b for detailed instructions and procedures.

Payments to state employees for non-reportable tuition and training costs (professional development 9916) are to be submitted on this form.

The signature of the employee in the payee's certification section of the CO-17XP is required. All checks for employee reimbursements (CO-17XP) for 9916 funds will be returned to the agency. Document type CO-17XP automatically defaults to special code 34 indicating "return to agency."

Each expenditure of $25.00 or more must be supported by an original voucher or receipt (Sec. 3-117 Connecticut General Statutes).

Airline ticket or copy must be attached regardless of who purchased ticket or who will be reimbursed for the ticket.

4.4 Prepayment Voucher, CO-17PRE (Refer to Section 16.7 and Exhibit 6.7 for form completion)

The following types of prepayments are acceptable:

1. Payments for replenishment of postage meters
2. Advance registrations
3. Special requests approved by the Comptroller (complete justification required).

Note: Advance payments for magazines and books should be made on an Invoice/Voucher for Goods or Services, Form CO-17.

Goods received and services rendered by prepayment must be receipted the same fiscal year as the charge to the appropriation. Prepayments of expenses for an ensuing fiscal year will not be accepted.

The form, in two parts, has been designed to accomplish the following:

1. Authorization and payment prior to services being performed.
2. Accountability and verification of the claim after the services have been performed.

Procedures to be followed in processing CO-17PRE:

1. Part 1 (yellow copy) is used to form the basis of a batch list. When approved and the check(s) issued, the check(s) will be sent to the agency.
2. Separate batch lists must be prepared for prepayments but more than one CO-17PRE may be included in a batch list.
3. Certificate of completion, part 2 (pink copy) upon receipt of goods and/or services rendered, the form must be signed and attached, along with the original receipts and/or other supporting documents, to the agency's copy of the expenditure batch and retained for subsequent audit review.

4. All payments made on prepayment voucher (CO-17PRE) will be returned to the agency. Document type CO-17PRE automatically defaults to special code 34 indicating "return to agency."

Purchase of postal goods and services over $25.00 (Refer to Section 16.10 and Exhibit 6.10 for form completion)

If the prepayment is for postal services exceeding $25, a Postal Services Transaction Authorization, Form CO-924 validated by the Post Office, must be attached to the pink copy of the CO-17PRE and retained at the agency for subsequent audit review.

4.5 Request for Replenishment of Petty Cash, CO-17RPC (Refer to Section 16.8 and Exhibit 6.8 completion)

This form will serve as the invoice for batch lists replenishing petty cash funds.

Record of Outstanding Petty Cash Advances, Form CO-17RPC/ADV, must be completed and attached to the CO-17RPC when the "Statement of Petty Cash Fund" section indicates an outstanding balance under "advances". (Refer to Section 16.9 and Exhibit 6.9 for form completion)

All payments made on replenishment of petty cash, form CO-17RPC will be returned to the agency. Document type CO-17RPC automatically defaults to special code 34 indicating "return to agency." All checks are returned to the agency business office.

4.6 Pending Receipts, CO-610 (Exhibit 2.9 Receipts Section)

The pending receipts form, CO-610 will serve as an invoice for refunds out of pending receipts.

Designate a block of expenditure batch numbers for pending receipts.

The agency should designate a block of expenditure batch numbers for pending receipts. pending receipt documents must be submitted on separate batch lists. However, more than one may be submitted on a batch.

Check "Refund" in the disposition section (top right) and complete the entire lower portion of the form starting with the "Refund" section of both copies of the form.

5.0 FULL/PARTIAL LIQUIDATION INDICATOR

5.1 Use of Full Liquidation Indicator

The letter "F" entered into the full liquidation fields of an invoice is an indication that the obligated amount is being paid in full. The commitment will then be closed and no further payment will be allowed.

A. Liquidation of Commitments

1. The full liquidation indicator can only be used on a final invoice against a commodity Purchase Order (C0-94) and must be within 10% of the total obligated, except for shipping/freight charges, otherwise a Purchase Order Amendment (CO-95) is required. Requisition For Reservation of Funds or Lease (C0-110) cannot be fully liquidated.
2. The last expenditure may be processed against either a detail coding line or against the entire commitment document.
   1. When an "F" is entered in the invoice header (block #11), the invoice is processed against the entire purchase order and all future activity against that commitment will be disallowed.
   2. When an "F" is entered at the line item level (block #23) , it implies that no more activity will occur against the corresponding commitment line item.

B. Automatic Debit/Credit Adjustments

A full liquidation designation also generates automatic debit/credit adjustments of transactions in accordance with Section 3-112 of the Connecticut General Statutes.

1. Encumbering Additional Monies

The full liquidation indicator, "F", may also be used to make minor adjustments to amounts previously committed.

1. A minor adjustment means an addition of monies not exceeding 10% of the obligated amount. The 10% adjustment affects only bulk item purchases and not encumbrances for contracted services and capital purchases. Additional encumbered money will be taken from the proper appropriation.
2. If the last payment exceeds the 10% allowance, the Purchase Order Amendment C0-95 must be completed five business days prior to submitting the expenditure document.

3. If the excess is for freight charges, the overage must be coded to the freight object code 02080. Block #11 liquidation, is left blank. Each line detail would have an "F" in block #23, full liquidation.

2. Refund to an Appropriation If money is available after a commitment is paid in full, the remaining money will be added back to the unencumbered balance on each associated appropriation.

C. Accidental Liquidation of Commitment

When a commitment detail line has been closed due to an incorrect full liquidation on an expenditure invoice, a file change must be instituted to reopen the commitment detail line. All file changes are created by submitting a Commitment Adjustment/Deletion Form, CO-958, with document type "FC". The Comptroller's Accounts Payable Division will make the determination of re-opening a closed commitment.

1. To Reopen Commitment Detail Lines

To allow future expenditure activity against a specific line of coding that has been accidentally closed, completely fill out the header and detail line section of the CO-958, entering 0.00 as the committed amount (Block #18 & 23).

5.2 Partial Liquidation Indicator

A blank full liquidation field on an invoice in the header section indicates that the expenditure only pays a portion of the total obligated amount and that future payments may be made against the commitment document. If the liquidation field on the line item level is left blank, the invoice will expend against a part of the corresponding commitment line item; additional expenditures against that line item may be made in the future.

5.3 Year End Liquidations

When an appropriation lapses, all unexpended balances lapse, (i.e. the unliquidated encumbrance, unencumbered balance, and unallotted balance.) The following outlines the treatment of appropriation balances, unliquidated commitments as of June 30 and subsequent expenditures against those commitments in the new fiscal year:

1) Continuing Appropriations

• All balances are brought forward.

• All unliquidated commitments as of June 30 are re-established in the Central Accounting System in the new year.
• Expenditures (payments) will be processed through the normal liquidation procedure.

2) Lapsing Appropriations With A New Year Appropriation

• No balances are brought forward.
• The unliquidated commitments as of June 30 are re-established by the system in the new year.
• Expenditures (payments) are processed through the normal liquidation procedure.

3) Lapsing Appropriations With No New Year Appropriation

• The unliquidated balance only is brought forward. This balance is continued to the new fiscal year for one month to permit the liquidation of obligations.
• Unliquidated commitments as of June 30 are re-established by the system in the new year for one month only and will lapse July 31.
• The Comptroller's Accounting Services Division will notify agencies with "one-month carry forwards" of the appropriations concerned and the cut-off dates and procedures for submitting claims to the Accounts Payable Division.

6.0 STATE AID GRANT PAYMENT IDENTIFICATION

6.1 Processing of Grant Payments

1. Each expenditure batch list must be for grant payments only.
2. The CO-19, expenditure batch header must be stamped in red ink, in the upper right hand corner "GRANTS", only if there is a statutory due date.
3. All grant payments to municipalities will be identified by the use of an adaptation of the state expenditure coding:

   Fund	- SID	- Function	- Activity
   0000	000	00	000

To fully identify the payment this grant payment identification code must be entered in the billing identification field of the invoice (Form C0-17 or an appropriate substitute).

4. EFT-ACH grants must be on separate batch lists. Paperless processing agencies must audit release with special code "70". Paper processing agencies must write "Grant" in the upper right corner of the Expenditure Batch Header, Form CO-19.

6.2 The Grant Payment Check

The grant payment check will be generated from the Office of the State Comptroller. The batch number, agency number and name will appear at the top of the check for state payment verification. Provision is also made on the check for the accommodation of fifty two (52) alpha and numeric characters for the grant payment identification.

7.0 GARNISHMENTS AGAINST VENDORS

All levies, judgments, tax warrants, or assignments, also referred to as "garnishments", against vendors and/or independent contractors of the State of Connecticut are to be served on the Office of the State Comptroller, Accounts Payable Division.

All questions related to garnishments should be directed to the Comptroller's Accounts Payable Division, Special Processing Section at (860) 702-3403.

7.1 The Office of the State Comptroller will accept and approve Garnishments

1. When provided for by General Statute:

1. Section 52-362 Past Due Support
2. Section 52-362a Welfare Support
3. Section 12-162 Alias Tax Warrant
   - Unpaid town taxes
4. Section 12-35 State Tax Warrant
   - Unpaid state taxes
5. Section 12-39(g) Department of Revenue Services only

2. On receipt of a Federal tax levy against wages or salaries - U. S. Internal Revenue Code, Section 6331.

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