9.2 Record of Pending Receipt, CO-610

FORM NAME: RECORD OF PENDING RECEIPT (CO-610)
PURPOSE: Read paragraph 6.0 in the Receipts section of the State Accounting Manual.
DISTRIBUTION: COMPTROLLER, AGENCY

COMPLETION INSTRUCTIONS:

For detailed information relating to pending receipts, refer to the State Accounting Manual, Receipts section, paragraph 6.0.

 

X-REFMAX
NUMBERLENGTH NAME/DESCRIPTION
18 DOCUMENT NUMBER
Pre-printed number.
21 DISPOSITION
Check Transfer if transferring the receipt to another fund; check Refund if refunding an amount to a vendor.
3 PAYOR NAME AND ADDRESS
Name and address of payor from whom the check was received.
411 VENDOR FEIN/SSN - SUFFIX
The appropriate identification number of the vendor (social security number or federal employer identification number plus a 2 character suffix number to identify location) from whom the check was received.
5 AGENCY NAME AND ADDRESS
The submitting agency's name and address.
64 AGENCY NO./AGENCY NUMBER
The submitting agency's number. See coding Table # 3.2, located in the Coding section of the State Accounting Manual, for a list of valid numbers.

ACCOUNTING MANUAL 2-43MAY 1992

RECEIPT (NATURE OF RECEIPT OR RECORD OF DEPOSIT)
X-REFMAX
NUMBERLENGTH NAME/DESCRIPTION
7 (Check One)
The proper type of receipt. Check one of the following three types on the form:
Surety
License or Permit
Other (Specify)

If checking "Other" give further information about the type of the receipt.
8REMARKS
The specific important information regarding the nature of the receipt.
9DATE RECORD OF DEPOSIT RECEIVED
Date on which the check was received and/or made. MMDDYY format.
10 DEPOSIT SLIP NUMBER
Slip number of the deposit.
11FUND
7013 pre-printed number for pending receipts.
12AMOUNT OF DEPOSIT
The amount of the check being deposited.
DISPOSITION (TRANSFER REVENUE TO OR REFUND)
This is the major heading for field numbers 13 thru 26 (inclusive). This part of the form is completed when a pending receipt revenue is to be transferred to another fund.

ACCOUNTING MANUAL 2-44MAY 1992

X-REFMAX
NUMBERLENGTH NAME/DESCRIPTION
132 DOC TYPE/DOCUMENT TYPE
Circle One:-
ST = Service Transfer
ET = Expenditure Transfer if the transfer is a refund of
expenditures (9901 or 9909).
GT = Grant Transfer
144 ORIG AGENCY/ORIGINATING AGENCY
Number of the agency submitting the record of deposit. See coding Table 3.2, located in the coding section of the State Accounting Manual, for available codes.
158DOCUMENT NUMBER
7013 pre-printed number (same as field number 1).
16DOCUMENT AMOUNT
For a document type of ST, the amount for this block would be the total of the revenue object amounts listed on the coding lines below in block #19.
For a document type of ET, the amount for this block must be zero.
172 FISCAL YEAR
The current fiscal year for the transfer.
186ACCRUAL DATE (MMDDYY)
Reserved for future use - do not complete.
194AGENCY
Number of agency receiving the transfer of pending receipt revenue. See the coding Table # 3.2 for valid numbers.

ACCOUNTING MANUAL 2-45MAY 1992

X-REFMAX
NUMBERLENGTH NAME/DESCRIPTION
207COST CENTER
Fund and SID to which revenue or a refund of expenditure is being credited.
Fund = positions 1-4. See coding
Table 3.1 for available codes.
SID = positions 5-7.
215REVENUE OBJECT
For a document type of ST, the appropriate revenue object to which the pending receipt is to be transferred. See coding Table 3.3 for available codes. Position 5 must be zero unless specified by the State Comptroller.
For a document type of ET, the appropriate expense object from the original expenditure is to be used.
2213.2AMOUNT
The appropriate amount of the coding line.
If a document type of ET with an expense object has been indicated, this amount must appear in brackets to show the credit to expenditures.
AGENCY TAIL (FUNCTION, ACTIVITY AND EXTENSION)
234FUNCTION
Four position function code for detail analytical reporting.
249 ACTIVITY
Nine position activity code for detail analytical reporting.
257 EXTENSION
This field is an agency-specific code not used or data entered centrally.
ACCOUNTING MANUAL 2-46MAY 1992
X-REFMAX
NUMBERLENGTH NAME/DESCRIPTION
26REMARKS
The specific important information regarding the nature of the transfer. This field is also used to record specific information when there is a partial transfer or partial refund disposition.
27 REFUND
Check one of the following:
Partial Refund
Total Refund
28 (Check One)
Surety Released
Application Denied
Other (specify)
294 AGENCY NUMBER
The submitting agency's number. Use the appropriate number from coding Table 3.2.
305 BATCH NUMBER
The appropriate number of the batch in which this form is being submitted to Central Accounts Payable. Refer to Expenditure Batch Header, Form CO-19, for number.
312 DOC TYPE/DOCUMENT TYPE
Pre-printed IN for INvoice.
328DOCUMENT NUMBER
Pre-printed number (same as field numbers 1 and 11).
3313.2DOCUMENT AMOUNT
Appropriate amount of the refund to be made.
346DOCUMENT DATE (MMDDYY)
Date the document was prepared.
ACCOUNTING MANUAL 2-47MAY 1992
X-REFMAX
NUMBERLENGTH NAME/DESCRIPTION
356 RECEIPT DATE (MMDDYY)
Enter the date the check being refunded was received as recorded in field 8A.
36 COM. NO./COMMITMENT NUMBER
Shaded area - do not complete.
37 COM. TYP/COMMITMENT TYPE
Pre-printed number (same as field numbers 1 and 11).
384 COM AGCY/COMMITMENT AGENCY
Shaded area - do not complete.
39LIQ/LIQUIDATION
Shaded area - do not complete.
401 RPT TYPE/REPORTABLE TYPE
Pre-printed N for No. The reporting type of the vendor for
tax purposes to properly reflect the refund on 1099 forms.
4111 VENDOR FEIN/SSN - SUFFIX VENDOR FEDERAL EMPLOYER IDENTIFICATION NUMBER/SOCIAL SECURITY NUMBER
The appropriate identification number of the vendor (same as used in field number 4).
VENDOR PAYEE
42147 VENDOR/PAYEE NAME
Name and address of recipient for the refund. Lengths by line:
Line 1 = 32 positions. 
Line 2 = 32 positions. 
Line 3 = 28 positions. 
Line 4 = 28 positions. 
Line 5 = 16 (city) 2 (state) and
9 (zip code) positions.

 

ACCOUNTING MANUAL 2-48MAY 1992
X-REFMAX
NUMBERLENGTH NAME/DESCRIPTION
4332VENDOR BILLING INFORMATION
Identification information used to identify the payment for the recipient.
44 FULL LIQ/FULL LIQUIDATION
Shaded area - do not complete.
45 LINE NO/LINE NUMBER
Shaded area - do not complete.
4613.2EXPENDED AMOUNT
The appropriate amount of the refund to be made.
474AGENCY
The agency number of the appropriation to be charged with the expenditure. Use the appropriate number from coding Table 3.2.
487COST CENTER
Fund and SID of appropriation to be charged with the expenditure.
Fund = positions 1-4. Pre-printed 7013 for the Pending Receipts Fund.
SID = 999 for positions 5-7.
495 OBJECT
Represents detail coding for reporting expenditures by classification. Pre-printed 00100 = Non-Expense Expendi-tures (expenditures by agency funds).
AGENCY TAIL (FUNCTION, ACTIVITY AND EXTENSION)
504FUNCTION
Four position function code for detail analytical reporting.
519ACTIVITY

Nine position activity code for detail analytical reporting.

ACCOUNTING MANUAL 2-49MAY 1992
X-REFMAX
NUMBERLENGTH NAME/DESCRIPTION
527EXTENSION
This field is an agency-specific code not used or data entered centrally.
532 FY/FISCAL YEAR
The current fiscal year.
54 AUTHORIZED SIGNATURE
Authorized agency signature.
55TITLE
Title of person signing with authorized signature.
56 DATE
MMDDYY date of signature.

ACCOUNTING MANUAL 2-50MAY 1992

Record of Pending Receipt, CO-610
 Record of Pending Receipt, CO-610
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