9.3 Advice of Bad Checks, CO-671
|FORM NAME:||ADVICE OF BAD CHECKS (CO-671)|
Notification from Treasurer to Comptroller of checks deposited that are returned by the bank as invalid. See paragraph 5.1 in the Receipts section for further detailed information.
The Advice of Bad Checks is to be completed with the appropriate revenue or expenditure coding for all checks not honored by the bank. The coding on this form should be taken from the back of each check returned.
|1||2||DOC TYPE/DOCUMENT TYPE|
|Pre-printed BC for Bad Check.|
|Number assigned to the document by Treasurer.|
|The date that Treasurer prepares form.|
|Number of the agency which received the bad check.|
|Fund and SID of the appropriation being charged for a bad check.|
|Fund = positions 1-4. See coding Table 3.1 for available codes.|
|SID = positions 5-7.|
|ACCOUNTING MANUAL||2-51||JANUARY 1987|
|6||5||REV OBJ/REVENUE OBJECT|
Represents standard account coding for reporting revenue by account. Position 5 must be zero unless specified by the State Comptroller.
|7||5||EXP OBJ/EXPENSE OBJECT|
Represents detail coding for reporting expenditures by classification. Major object is positions 1-2; minor object is positions 3-5. Position 5 must be zero until specific 3-digit minor objects have been assigned by the Comptroller.
|The function coding is for detail analytical reporting.|
|The activity coding is for detail analytical reporting.|
The appropriate identification number of the vendor (social security number or federal employer identification number) from whom the bad check was received.
|11||1||RPT TYPE/REPORTABLE TYPE|
The appropriate reporting type of the vendor for tax purposes to properly reflect the refund on 1099 forms. (Y=Yes; N=No; E=Employee; T=Town)
|The appropriate amount of the coding line.|
|The total of the amounts listed in the above coding lines.|
|ACCOUNTING MANUAL||2-52||JANUARY 1987|
Advice of Bad Checks, CO-671
Back to Receipts Index
Back to Comptroller's Home Page