Go to ct.gov

STATE OF CONNECTICUT

OFFICE OF THE STATE COMPTROLLER

Go to Comptroller's Home Page
 

 

 

Encumbrances

1.0 General Information
  1.1 Statutory References
  1.2 Definition
  1.3 Encumbrance and Appropriations
  1.4 Encumbrance and Allotments Calendar
  1.5 Encumbrance and Requisitions
2.0 Purchase Orders
  2.1 Pre Audits
  2.1.1 Purchase of Service Agreements over $1 Million
  2.1.2 Purchase Orders over $1 Million
  2.2 PCard Program
  2.3 Installment Purchase, Lease Purchase and Capital Lease
  2.4 CORE-10 and DOIT-10
3.0 Encumbrances for Personal Service Agreements/POS Contracts
  3.1 Employee/employer relationships
  3.2 Common-law Rules
  3.3 Special Instructions for Leases and Contracts Purchase Orders
4.0 Change Orders
  4.1 Adjustments to Purchase Orders
  4.2 Adjustments to State Leased Rental Property
5.0 Installment Purchases, Lease Purchase and Capital Leases
  5.1 Statutory Reference
  5.2 Application to Lease, Lease Purchase, and Installment Purchase
  5.3 Approvals, Appropriations, and Account Codings
  5.4 Definitions and Guidelines for Capital Lease Determinations
6.0 State Leased Rental Property
7.0 Fiscal Year-End Procedures
  7.1 Encumbrance Document Processing
  7.2 Lapsing and Continuing Appropriations and Subsequent Expenditures
8.0 Assignment and Assumptions of Contracts, Leases and Vendor Payments
  8.1 Definitions
  8.2 Types of Assignment
  8.2.1 Complete Assignment and Assumption
  8.2.2 Partial Assignment
  8.2.3 Completing an Assignment and Assumption