State of Connecticut Accounting Manual Expenditure Index

EXPENDITURE INDEX

		PAGE
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

		PAGE
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


		PAGE
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

		PAGE
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