GENERAL STATE ACCOUNTING POLICIES AND PROCEDURES

1.0 GENERAL INFORMATION

1.1 Statutory References

Each section will start with a reference to the pertinent statutes. You are encouraged to read the statutes which govern the particular section with which you are concerned.

The basic statutory reference for the Office of the State Comptroller is Chapter 34 - Sections 3-111 through Sections 3-123d.

1.2 Comptroller's Authority

The Constitution of the State of Connecticut, Article Fourth, Section 24,

"The Comptroller shall adjust and settle all public accounts and demands, except grants and orders of the general assembly. He shall prescribe the mode of keeping and rendering all public accounts. He shall, ex officio, be one of the auditors of the accounts of the treasurer. The general assembly may assign to him other duties in relation to his office, and to that of the treasurer, and shall prescribe the manner in which his duties shall be performed."

Agencies must secure the Comptroller's approval prior to establishing or revising any accounting procedures (including forms and coding) which in any way affect the official State records and/or procedures.

All prior written or oral exceptions which are inconsistent with this manual are rescinded. Future exceptions to standard procedures will be in writing. Any oral exception, if not confirmed in writing, should be considered null and void within thirty days.

The Comptroller's records are the official accounting records of the State of Connecticut; it follows, therefore, that the Comptroller's Annual Report is the official statement of the state's revenue, expenditures and surplus.

It is the responsibility of the Chief Fiscal Officer or Business Manager of each state agency to reconcile the agency's records with those of the Comptroller. Any error discovered in this reconciliation (other than one which affects only the agency records) should be reported to Accounting Services.

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1.3 Office of the State Comptroller

The Office of the Comptroller is divided into divisions. Those divisions which interface with other agencies are:

Budget and Financial Analysis
Director - John Clark - 860-702-3350

Accounting Services
Assistant Director - Gerardo Villa - 860-702-3385

Nancy Walsh - 860-702-3378

Julie Wilson - 860-702-3377
 
Responsible for recording all appropriations, receipts and expenditures. Determines the proper coding for all receipts and expenditures. All questions regarding the State's accounting should be addressed to this division.

Cost Reporting
Robert Gribbon - 860-702-3352

Responsible for cost accounting, Statewide Cost Allocation Plan (SWCAP), indirect cost proposals, fringe benefit cost recoveries, per capita costs, Medicare/Medicaid cost reporting and Cash Management Improvement Act (CMIA) compliance.

Accounts Payable
Director - Mark Aronowitz - 860-702-3399

Responsible for the settlement of claims against the State. All questions regarding the submission of expenditure batches and commitments should be addressed to this division.

Administrative Services
Director - Brenda Halpin - 860-702-3443
Assistant Director - Elise Helmecki - 860-702-3434

Develops and monitors compliance for accounting systems and procedures, conducts Purchasing Card audits and reviews agency compliance with audit report recommendations. Responsible for employee union funded tuition and travel management, casualty claim records, real and personal property inventory control and part pay military letters. Additional responsibilities include providing computer processing services and support for the operative divisions within the Office of the State Comptroller.

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Payroll Services
Director - Gary Reardon - 860-702-3445

Responsible for all state payrolls.

Retirement Services
Acting Director - Mark Ojakian - 860-702-3347

Retirement
Assistant Director - Jeanne Kopek - 860-702-3487

Responsible for all state retirement systems (except the Teacher's Retirement System), and the Social Security Program.

Healthcare Policy and Benefits

Director - Thomas Woodruff - 860-702-3481

Benefits
Assistant Director - Scott Anderson - 860-702-3574
 
Responsible for group life insurance, group health insurance, deferred compensation, and other employee benefits.

Information Technology
Director - James Shumway - 860-622-2516 (Core-CT)

The Director of the Division represents the agency on the management team responsible for overseeing the operation of the State's financial and administrative system.  This system performs the State's accounting, accounts payable, accounts receivable, purchasing, human resources, time and attendance, payroll, and benefits administration functions.  In total there are approximately 50 OSC employees who work full time on supporting the operation of the system. The Director of the Division also assists the Comptroller in strategic IT planning and coordinates OSC's procurement of IT hardware, software and services.

1.4 State Accounting Manual (SAM)
 
This manual will be referred to as the State Accounting Manual or by its acronym SAM. The manual and all updates are distributed by the Budget and Financial Analysis Division of the Comptroller.

All published General Letters, Numbered Memoranda and general correspondence on subjects covered in this manual that were issued prior to the subject being covered in SAM are superseded.

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This manual will not supersede (unless specifically indicated) Procedures Manuals issued by other Comptroller Divisions. SAM should be used in conjunction with the Procedures Manuals. If you discover any apparent discrepancies or conflicts between SAM and a Procedures Manual please call Accounting Services.

Procedures Manuals:

(1) Property Control Manual (Administrative Services)

(2) Indirect Cost and Fringe Benefits Recovery Procedures Manual (Cost Reporting)

(3) Trustee Funds (Administrative Services) - Revised September 2000 - See "Special Local Funds" paragraph 2.13

Any or all portions of the manual may be reproduced. In fact such reproduction is encouraged so that each "operating" person who has a need for the information can be given a copy of the portion(s) relating to his/her particular function(s).

Each agency Chief Fiscal Officer or Business Manager is responsible for disseminating the information in SAM and in the revisions to all those in his/her agency that have a need for the information.

The State Accounting Manual is only available in electronic format, on the State Comptrollers Website. As sections are updated, state agencies will be advised through the State Comptrollers listserv and/or a Core-CT Daily Mail.

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