16.13 Request for Vendor Check Information, CO-860 and
Vendor Check Information Request Listing, CO-860L

FORM NAME: REQUEST FOR VENDOR CHECK INFORMATION AND

VENDOR CHECK INFORMATION REQUEST LISTING

PURPOSE: Form CO-860 is a notification to the offices of the State Comptroller and Treasurer of a nonreceipt of a vendor check.

Form CO-860L is a request to the offices of the State Comptroller and Treasurer for check information. This form should only be utilized by federal, state and municipal auditors during the review of agency records. Form CO-860L is designed as an attachment to form CO-860.

When attaching a request on a CO-860L, section "A" of the original CO-860 should contain only the words "see attached CO-860L" and the reason for the request.

DISTRIBUTION: COMPTROLLER, TREASURER, AGENCY

COMPLETION INSTRUCTIONS:

Read the instructions on the forms and be sure to include the following:

Header:

  1. Agency name and address.
  2. Date prepared
  3. Contact person - type or print.
  4. Signature of individual requesting data
  5. Telephone number

A. Agency

  1. Batch number
  2. Batch date
  3. Doc. # number (CO-17)
  4. Invoice document type
  5. Agency number
  6. Amount of check
  7. Is this a combined payment? Check one [ ] Yes or [ ] No
  8. Vendor name

B. Agency/Comptroller

  1. Reason for request (check applicable reason)
  2. Original check date
  3. Original check number
ACCOUNTING MANUAL 6-110 DECEMBER 1998

C. Comptroller only

  1. Replacement check number
  2. Replacement check date

D. Treasurer only

Preparation of the form:

a) Please type.

b) Header and section "A" boxes 1-14 , must be completed or your request will be returned to the agency for completion.

c) Submit only one vendor or payee name per CO-860.

d) Before submitting your request please review your vendor payment records to be sure the check does not fall into one of these categories:

Claims are processed by the Office of the State Comptroller within a three to five day period. An additional three to five day period should be allowed the post office for delivery time. Therefore, no request for vendor check verification will be processed unless there is at least a three week interval between the date of the original claim was filed and the date of the request.

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
1

AGENCY NAME AND ADDRESS

Submitting agency's name and billing address.

ACCOUNTING MANUAL 6-111 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
2 DATE PREPARED

Date form CO-860 is prepared in month-day-year format

3 CONTACT PERSON - TYPE OR PRINT

Please print the name of the individual that can answer specific questions regarding this form

4 SIGNATURE OF INDIVIDUAL REQUESTING DATA

Signature of individual requesting information

5 TELEPHONE NUMBER

Requesting individuals phone number including area code

A. AGENCY
6 BATCH NUMBER

Number of batch from which check was generated

7 BATCH DATE

Date (month-day-year) original batch was prepared and submitted to the Comptroller's Accounts Payable Division.

8 DOC NUMBER (CO-17)

Number of original invoice.

ACCOUNTING MANUAL 6-112 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
9 INVOICE DOCUMENT TYPE

Type of original document (IN, IL, IM, XP, PC, PP)

10 AGENCY NUMBER

Original agency number

11 AMOUNT OF CHECK

Check amount - amount of original document

12 IS THIS A COMBINED PAYMENT
Check one: [ ] Yes
[ ] No

If yes, indicate amount.
13 VENDOR NAME

Vendor or payee name

14 REASON FOR REQUEST (Check applicable reason(s)

[ ] Vendor has not received check

[ ] Other (explain)

B. AGENCY/COMPTROLLER
15 ORIGINAL CHECK DATE

Enter the date original check was issued. If not known, Comptroller will enter.

ACCOUNTING MANUAL 6-113 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
16 ORIGINAL CHECK NUMBER

Enter the check number issued for original document. If not known, Comptroller will enter.

AGENCY DO NOT PROCEED BEYOND THIS POINT C. COMPTROLLER ONLY
17 REPLACEMENT CHECK NUMBER

Number of duplicate check issued

18 REPLACEMENT CHECK DATE

Date duplicate check issued in month-day-year format

D. TREASURER ONLY

THERE ARE NO X-REF NUMBERS FOR THE REMAINDER OF THIS FORM

ACCOUNTING MANUAL 6-114 DECEMBER 1998

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16.14 Vendor Check Cancellation, CO-790

FORM NAME: VENDOR CHECK CANCELLATION

PURPOSE: Submitted to the Comptroller's Accounts Payable Division for the cancellation of vendor checks.

DISTRIBUTION: COMPTROLLER, AGENCY

COMPLETION INSTRUCTIONS:

Vendor Check Cancellation's must be submitted in batches with an Expenditure Batch Header, Form C0-19, attached as the cover sheet. Batch number must begin with 90,000 series. Complete the CO-790 in triplicate; all coding must be the same as the original batch lists. Forward the Comptroller's copy and the Treasurer's copy with the check(s) being cancelled to:

Office of the Comptroller
Accounts Payable Division
55 Elm Street
Hartford, CT 06106

Enter the social security number, federal employer identification number, town code, or exception code including 2 digit suffix on the C0-790, as entered on the original CO-17, in block 14.

Checks submitted for cancellations must be marked or stamped "cancelled" so that they are not negotiable. Do not mark or stamp the check void. An explanation must be given for each cancelled check. Duplicate payments and over payments must be explained on Form CO-790S Check Cancellation Statement. The CO-790S must be signed by the agency head or deputy. No other signatures will be accepted. Money is returned to the unencumbered balance for current year cancellations and must be recommitted before another expenditure document is submitted. When submitting form CO-790 separate batches are required for different fiscal years.

Checks should not be accumulated. To maintain proper balance in all state accounts, checks must be submitted for cancellation immediately. All current calendar year checks are to be submitted by December 15th. All applicable blocks must be completed for the document to be processed.

ACCOUNTING MANUAL 6-115 DECEMBER 1998

Paperless Processing Agencies:

All VC documents must be entered into the system. (SAAAS, CAMRIS and BANNER only). When the batch status is "V" (valid) and the document status is "Q" (pre-audit) on the system, the Expenditure Batch Header CO-19, Vendor Check Cancellation CO-790, and CO-790S (if required) are forwarded to the Comptroller's Accounts Payable Division for processing. These documents will be posted against current fiscal years appropriation.

Exception:

VC's for old year lapsing funds are not entered into the system. These documents will not be electronically transmitted. The agency will prepare a manual batch for processing and submit it to the Comptroller's Accounts Payable Division. The Comptroller's Accounting Services Division will make a journal entry adjustment to the agency's funds. These documents do not affect current fiscal year's appropriations.

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
1 4 AGENCY NO./AGENCY NUMBER

Submitting agency's number (refer to agency codes table 3.2 for valid numbers).

2 5 BATCH NO./BATCH NUMBER

Refer to Expenditure Batch Header, Form C0-19 for number. Must be 90,000 series.

3 2 DOC. TYPE/DOCUMENT TYPE

"VC" Preprinted

4 4 ORIG. AGENCY/ORIGINATING AGENCY

Submitting agency (refer to agency codes table 3.2 for valid numbers).

ACCOUNTING MANUAL 6-116 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
5 8 DOCUMENT NO./DOCUMENT NUMBER

Preprinted number

6 15 DOCUMENT AMOUNT

Total amount of document including cents. If none, .00 must be included.

7 8 DOCUMENT DATE

Date document prepared in month-day-year format
Ex: 02/29/1998

8 RECEIPT DATE

Shaded area - don't fill

9 COMM. NO./COMMITMENT NUMBER

Shaded area - don't fill

10 COMM. TYP./COMMITMENT TYPE

Shaded area - don't fil

11 COMM. AGCY./COMMITMENT AGENCY

Shaded area - don't fill

12 LIQ./LIQUIDATION

Shaded area - don't fill

ACCOUNTING MANUAL 6-117 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
13 1 RPT TYPE/REPORTABLE TYPE

Reportable type (Y-yes, N-no, T-town)

14 11 VENDOR FEIN/SSN - SUFFIX

As originally reported.

15 BILLING IDENTIFICATION

Shaded area - don't fill

16 15 REPORTABLE AMOUNT

Complete if block 13 is (y) reportable

17 15 CHECK AMOUNT

Amount of original document including cents. If none .00 must be included.

18 125 PAYEE NAME

Payee's name and address - must be completed.

19 7 CHECK NUMBER

Number of cancelled check - If the check is a replacement, the original check number must be indicated also in block 21.

20 8 CHECK DATE

Date original check issued in month-day-year format Ex: 02/29/1998.

ACCOUNTING MANUAL 6-118 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
21 EXPLANATION OF CANCELLATION

Reason for cancellation of check (should also reference original batch #, invoice #, commitment #, and commitment type)

22 AGENCY NAME AND ADDRESS

Agency's name and billing address

23 PREPARED BY

Signature of individual who can answer specific questions regarding the content of this form.

24 TELEPHONE NUMBER

Preparer's phone number

25 AUTHORIZED SIGNATURE

Authorized signature - It must not be the same individual authorizing the CO-19 batch header.

26 TITLE

Authorizer's title

27 8 DATE

Current date in month-day-year format

28 LIQUIDATION

Shaded area - don't fill

ACCOUNTING MANUAL 6-119 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
29 2 LINE NUMBER

Reference original commitment document's line number. Up to 99 lines may be listed for each document. For additional lines, use Expenditure Detail Coding Continuation, Form CO-957, and write "see attached" on last detail line of this document.

30 15 EXPENDED AMOUNT

That portion of the committed amount which was paid

31 4 AGCY/AGENCY

Number of agency charged for appropriation (refer to agency codes table 3.2 for valid numbers).

32 7 COST CENTER

Fund & special ID (SID) related to the appropriation which is to be charged (refer to funds table 3.1 for valid funds).

33 5 OBJECT

Classification of expenditure disclosing the essential nature of the expenditure or actual items being purchased (refer to expense objects table 3.4 for valid object numbers). The fifth position of object must be zero unless specifically approved by the Comptroller.

AGENCY TAIL (FUNCTION, ACTIVITY AND EXTENSION)
34 4 FUNCTION

Four position function code used by agencies to further classify the committed amount.

ACCOUNTING MANUAL 6-120 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
35 9 ACTIVITY

Nine position activity code used by agencies to further classify the committed amount

36 7 EXTENSION

Field available to agencies for additional classification of commitment. This field will not be data entered centrally.

37 4 FISCAL YEAR

Current fiscal year. The higher side of the fiscal year must be used: for example, fiscal 97-98 should be coded as 1998.

ACCOUNTING MANUAL 6-121 DECEMBER 1998

co790 vendor check cancellation

16.15 Vendor Check Cancellation List, CO-790L

FORM NAME: VENDOR CHECK CANCELLATION LIST

PURPOSE: Form submitted to the Comptroller's Accounts Payable Division for grouping together multiple cancelled vendor checks.

DISTRIBUTION: COMPTROLLER, TREASURER, AGENCY

COMPLETION INSTRUCTIONS:

The vendor check cancellation list is attached to a Vendor Check Cancellation, CO-790L with all applicable sections completed. Cancelled vendor checks must be grouped in lists according to reportable type. For example, cancelled town payment checks may not be grouped in a list with cancelled vendor payments. The checks listed must be from the same expenditure batch list originally and have only one account coding line.

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
4 AGENCY NO.

Number of agency submitting cancellations.

1 RPT. TYPE/REPORTABLE TYPE

Reportable type (Y-yes, N-no, T-town)

2 PAGE

Page number out of total number of pages in this list

3 5 BATCH NUMBER

Refer to attached Expenditure Batch Header, Form C0-19, for number - must be 90,000 series.

ACCOUNTING MANUAL 6-122 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
4 9 FEIN/SSN

List federal employer identification number, social security number, town code, or exception code from original invoice.

5 2 SUFFIX

Suffix number of FEIN/SSN being cancelled as reported on original invoice.

6 15 CHECK AMOUNT

Amount of check being cancelled.

7 32 PAYEE NAME

Payee's name - must be completed.

8 7 CHECK NUMBER

Number of cancelled check

9 8 CHECK DATE

Date the check was issued, in MM/DD/YYYY format

ACCOUNTING MANUAL 6-123 DECEMBER 1998

co790l vendor check cancellation list

16.16 Vendor Check Cancellation Statement, CO-790S

FORM NAME: VENDOR CHECK CANCELLATION STATEMENT

PURPOSE: Form submitted to the Comptroller's Accounts Payable Division when the vendor check being cancelled is a duplicate, overpayment, or paid to the wrong vendor.

DISTRIBUTION: COMPTROLLER, AGENCY

COMPLETION INSTRUCTIONS:

When the check being cancelled is a duplicate or overpayment, the completion of Vendor Check Cancellation Statement, Form C0-790S is required (in addition to Vendor Check Cancellation Form (CO-790). A detailed explanation must be furnished and should include the following:

  1. What procedures were used to verify that the billed or invoiced goods and/or services were unpaid prior to filing the claim?
  2. Was the payment made based upon a vendor's billing statement? (Payments should not be made from a vendor's statement.)
  3. What became of the vendor's original invoice (CO-17)? (The original vendor's invoice must be utilized in the preparation of a batch list. A duplicate vendor's invoice should not be used in lieu of original.)
  4. What controls have been established to prevent a recurrence?
  5. Will the assistance of our Policy Services Division be required to establish procedures for an effective internal control system?

Use of the "Statement" form is mandatory. It must be signed by either the agency head or deputy. NO OTHER SIGNATURES WILL BE ACCEPTED.. DUPLICATE PAYMENTS AND OVERPAYMENTS ARE UNACCEPTABLE and they require your fiscal control and attention.

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
1 4 AGENCY NUMBER

Number of state agency processing cancellation.

ACCOUNTING MANUAL 6-124 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
2 5 VCCR NO./VENDOR CHECK CANCELLATION REGISTER NUMBER

Check cancellation registration number - document number of attached check cancellation register (C0-790)

3 125 PAYEE

Name of payee

4 5 BATCH NUMBER

Enter batch number on CO-19

5 7 CHECK NUMBER

Number of check being cancelled

6 15 AMOUNT

Amount of check being cancelled

7 CONTROL

Indicate whether control procedures have been established and whether assistance is required to establish these procedures.

8 DETAILED EXPLANATION

Provide detailed explanation of reason for duplicate payment as outlined in completion instructions

9 DATE

Current month-day-year

ACCOUNTING MANUAL 6-125 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
10 AGENCY

Submitting agency's name

11 SIGNATURE

Authorized signature of agency head or deputy, and title No other signatures will be accepted.

ACCOUNTING MANUAL 6-126 DECEMBER 1998

co790s vendor check cancellation statement

16.17 Expenditure Detail Coding Continuation, CO-957

FORM NAME: EXPENDITURE DETAIL CODING CONTINUATION

PURPOSE: Submitted or electronically transmitted to the Comptroller's Accounts Payable Division for continuation of detail coding information related to any expenditure source document.

DISTRIBUTION: COMPTROLLER, AGENCY

COMPLETION INSTRUCTIONS:

This form is to be used when additional lines of detail coding are required on an expenditure form. The document number and batch number of the associated expenditure document must be identified on this form.

The completion instructions related to the document should be followed. Indicate on the last detail coding line of the source document that this continuation form is being used. A total of 99 detail lines may not be exceeded for any expenditure document (including any modifications to the document).

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
1 4 AGENCY NO.

Submitting agency's number (refer to agency codes table 3.2 for valid numbers).

2 5 BATCH NUMBER

Refer to attached Expenditure Batch Header, Form CO-19, for number.

3 10 DOCUMENT NUMBER

The number assigned to the attached expenditure document.

4 1 FULL LIQ./ FULL LIQUIDATION

If fully liquidating a commitment, the letter "F" is placed in the header on the CO-17. If fully liquidating a line, place the "F" on that line.

ACCOUNTING MANUAL 6-127 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
5 2 LINE NO.

Reference original commitment document's line number. Up to 99 lines may be listed for each document.

6 15 EXPENDED AMOUNT

That portion of the committed amount that is being paid. The sum of the detailed expended amount must equal the total document amount on the attached document

7 4 AGENCY

Number of agency charged for appropriation (refer to agency codes table 3.2 for valid numbers).

8 7 COST CENTER

Fund & special ID (SID) related to the appropriation which is to be charged (refer to funds table 3.1 for valid funds).

9 5 OBJECT

Classification of expenditure, disclosing the essential nature of the expenditure or actual items being purchased (refer to expense objects table 3.4 for valid object numbers). The fifth position of object must be zero unless specifically approved by the Comptroller.

10a 4 FUNCTION - Four position function code used by agencies to further classify the committed amount.
10b 9 ACTIVITY - Nine position activity code used by agencies to further classify the committed amount.

ACCOUNTING MANUAL 6-129 DECEMBER 1998

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
11 7 EXTENSION

Field available to agencies for additional classification of commitment. This field will not be data entered centrally.

12 4 FISCAL YEAR

Current fiscal year. The higher side of the fiscal year must be used; for example, fiscal 97-98 should be coded as 1998.

ACCOUNTING MANUAL 6-129 DECEMBER 1998

co957 expenditure detail coding cancellation

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