EXPENDITURE INDEX

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1.0 GENERAL INFORMATION 6-1
1.1 Statutory References 6-1
1.2 Processing of Claims 6-1
1.3 Post Audit of Vendor Payments 6-1
1.4 Properly Encumbered Obligations 6-2
1.5 Expenditure Coding 6-2
1.6 Document Date 6-3
1.7 Receipt Date 6-5
2.0 EXPENDITURE BATCH LISTS 6-8
2.1 Payrolls 6-8
2.2 Transfer Lists (Claims between State Agencies) 6-8
2.3 Expenditure Batch Lists (All Other Claims against the State) 6-9
2.4 Special Batch Lists 6-9
A. Expenditures from Agency Funds (7000)-Other than Pending Receipts 6-10
B. Pending Receipts Expenditures 6-10
C. Payments to Moving Companies 6-10
D. Garnishments 6-10
E. Interest Expense for Late Payment to Vendors 6-10
F. Petty Cash Replenishment 6-11
G. Prepayments for Services 6-11
H. State Leased Rental Property 6-11
I. Subscriptions 6-12
J. Tuition, Training & Travel - Agency Code 9916 6-12
K. Grant Payments 6-12
L. Wire Deposits & Electronic Funds Transfers (EFT)-
Other than Transfers to Tax-Exempt Bond Proceeds Fund 6-12
M. Wire Deposits - Tax Exempt Bond Proceeds Fund 6-13
N. EFT-ACH Payments 6-17
2.5 Definition of Special Codes Available for Use by State Agencies 6-18
3.0 EXPENDITURE DOCUMENTS 6-22
3.1 Expenditure Batch Header, CO-19 6-22
3.2 Invoice/Voucher for Goods or Services, CO-17 6-22
ACCOUNTING MANUAL 6-0-1 DECEMBER 1998
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4.0 INVOICE PROCEDURES 6-23
4.1 Standard Invoice/Voucher, CO-17 6-23
4.2 Invoice Listing, CO-17L 6-24
4.3 Employee Voucher, CO-17XP 6-24
4.4 Prepayment Voucher, CO-17PRE 6-25
4.5 Request for Replenishment of Petty Cash, CO-17RPC 6-26
4.6 Pending Receipts, CO-610 6-26
5.0 FULL/PARTIAL LIQUIDATION INDICATOR 6-27
5.1 Use of Full Liquidation Indicator 6-27
5.2 Partial Liquidation Indicator 6-28
5.3 Year End Liquidations 6-28
6.0 STATE AID GRANT PAYMENT IDENTIFICATION 6-30
6.1 Processing of Grant Payments 6-30
6.2 The Grant Payment Check 6-30
7.0 GARNISHMENTS AGAINST VENDORS 6-31
7.1 The Office of the State Comptroller will accept and approve Garnishments 6-31
8.0 FEDERAL INCOME TAX REPORTING, FORM 1099 6-32
8.1 Federal Employer Identification Number (FEIN)
Social Security (SSN) Reporting 6-34
8.2 Special Processing Requirements 6-40
9.0 DETERMINATION OF SPECIAL COMPENSATION AND EXPENSES 6-41
9.1 Payments to Dual Employed State Employees 6-41
9.2 State Officers, Boards, Commission Deputies, and Employees 6-41
9.3 Licensing Boards and Commissions 6-41
10.0 UNDELIVERABLE CHECKS 6-42
10.1 Undeliverable Vendor Checks 6-42
10.2 Requests from Asset Recovery Organizations (finders) 6-43
ACCOUNTING MANUAL 6-0-2 DECEMBER 1998

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11.0 REVENUE REFUND PROCEDURES 6-45
11.1 Unrestricted General Fund Refunds 6-45
11.2 Restricted General Fund Refunds 6-46
11.3 Other Than General Fund Refunds 6-46
12.0 INTEREST EXPENSE FOR LATE PAYMENTS TO VENDORS 6-47
12.1 General Information 6-47
12.2 Exceptions to Prompt Payment Provisions 6-47
12.3 Time Considerations 6-48
12.4 Processing Interest Payments 6-49
13.0 CANCELLING VENDOR CHECKS 6-50
13.1 Check Cancellation Registers 6-50
13.2 Mailing Address 6-50
13.3 Completing SSN or FEIN 6-50
13.4 Checks must be Stamped "Cancelled" 6-50
13.5 Explanation Section 6-50
13.6 Money returned to Unencumbered 6-50
13.7 Cancelling Checks from Different Fiscal Years 6-50
13.8 Checks should not be Accumulated 6-50
13.9 Unclaimed Checks 6-50
13.10 Vendor Check Cancellation List, CO-790L 6-50
13.11 Cancellation of Duplicate or Overpayment Vendor Checks 6-50
13.12 Vendor Check Cancellation Statement, CO-790S 6-50
13.13 Paperless Agencies Vendor Check Cancellation Batches 6-50
14.0 REQUEST FOR VENDOR INFORMATION, CO-860 AND VENDOR CHECK INFORMATION REQUEST LISTING, CO-860L 6-53
14.1 Purpose of the Form 6-53
14.2 Time Interval Before Submission 6-53
14.3 Processing of Requests 6-54
14.4 Recovery of the Original Issued Check 6-54
14.5 Inquiries Regarding Disposition of Request 6-55
ACCOUNTING MANUAL 6-0-3 DECEMBER 1998
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16.0 FORMS COMPLETION AND DESCRIPTION 6-56
16.1 Expenditure Batch Header, CO-19 6-56
16.2 Invoice/Voucher for Goods or Services, CO-17 6-59
16.3 Invoice Listing, CO-17L 6-67
16.4 Invoice - Multiple Listing, CO-17M 6-69
16.5 Employee Voucher, CO-17XP 6-75
16.6 Employee Voucher - Travel and Other - Continuation, CO-17XP-1 6-83
16.7 Prepayment Voucher, CO-17PRE 6-86
16.8 Request for Replenishment of Petty Cash, CO-17RPC 6-93
16.9 Record of Outstanding Petty Cash Advances, CO-17RPC/ADV 6-99
16.10 Postal Services Transaction Authorization, CO-924 6-102
16.11 Remittance Advice - Subscription, CO-780 6-105
16.12 Remittance Statement, CO-894 6-108
16.13 Request for Vendor Check Information, CO-860 and Vendor Check Information Request Listing, CO-860L 6-110
16.14 Check Cancellation Register, CO-790 6-115
16.15 Vendor Check Cancellation List, CO-790L 6-122
16.16 Check Cancellation Statement, CO-790S 6-124
16.17 Expenditure Detail Coding Continuation, CO-957 6-127
ACCOUNTING MANUAL 6-0-4 DECEMBER 1998

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