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STATE OF CONNECTICUT

OFFICE OF THE STATE COMPTROLLER

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Appropriations

1.0 General Information
  1.1 Statutory References
  1.2 Definitions (CGS 4-69)
  1.3 Sources of Appropriations
2.0 Appropriation Codes, Types and Uses
  2.1 Appropriation (SID) Coding
  2.2 Common Appropriations and Their Uses
  2.2.1 Personal Services, Coded to Special Identification, 10010
  2.2.2 Other Expenses, 10020
  2.2.3 Equipment, 10050
  2.2.4 Minor Capital Projects, 10070—For DOT use with Fund 12001
  2.2.6 Transit Equipment, 10090—For DOT use with Fund 12001
  2.3 Numbering Schema
  2.3.1 SIDs - 12000s Specific Appropriations
  2.3.2 SIDs - 16000s Grants & Payments - Other Than Local Governments
  2.3.3 SIDs - 17000s Grants & Payments - Local Governments
  2.3.4 SIDs - 18000s Revenues
  2.3.5 SIDs - 20050s Federal Grants
  2.3.6 SIDs - 30000s Private Grants
  2.3.7 SIDs - 34000s  Non-Federal Grants
  2.3.8 SIDs - 35100s Restricted State Accounts
  2.3.9 SIDs - 40000s Non-Budgeted Funds
  2.3.10 SIDs - 90000s Grant Transfers
3.0 Allotments
  3.1 Appropriations and Allotments
  3.2 Allotments for Non-budgeted Funds
4.0 Lapsing and Continuing Appropriations
  4.1 General Guidelines
  4.2 Exceptions
  4.2.1 No New Appropriation, CGS 4-89(a)
  4.2.3 Appropriations for No Specific Period, CGS 4-89(d)
  4.2.4 Specific Exceptions for Agencies or Appropriations
  4.2.5 Grants and Insurance Recoveries
  4.3 Office of Policy and Management Approval
  4.4 Accounting for Continuing and Lapsing Appropriations and Subsequent Expenditures
  4.4.1 Continuing Appropriations
  4.4.2 Lapsing Appropriations With a New Year Appropriation
  4.4.3 Lapsing Appropriations With No New Year Appropriation