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STATE OF CONNECTICUT

OFFICE OF THE STATE COMPTROLLER

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Expenditures

1.0 General Information
  1.1 Statutory References
  1.2 Processing of Claims
  1.3 Properly Encumbered Obligations
  1.4 Expenditure Coding
  1.5 Invoice Date
  1.6 Receipt Date
  1.7 Post Audit of Vendor Payments
  1.7.1 Audit Criteria
  1.7.2 Agency Responsibility
  1.7.3 Reporting of Post Audit Findings
2.0 2.0 Special Types of Expenditures
  2.1 Funds Awaiting Distribution "Pending Receipts"
  2.2 Petty Cash Replenishment
  2.3 PCard Purchasing Program
  2.4 Transfers (Claims Between State Agencies)
  2.5 Prepayments
  2.6 Advance Payments
3.0 3.0 Vouchers
  3.1 General Information
  3.2 Voucher Approvals
  3.3 Types of Vouchers
  3.3.1. Adjustment Vouchers
  3.3.2. Journal Voucher
  3.3.3. Regular Vouchers
  3.3.4. Reversal Vouchers
  3.3.5 Template Vouchers
  3.4 Closing Vouchers
4.0 Request for Replenishment of Petty Cash
5.0 Garnishments Against Vendors
  5.1 General Information
  5.2 OSC Approved Garnishments
  5.3 Vendor Offsets
  5.3.1 General Information
  5.3.2 Statutory Reference CGS Section 12-39g
6.0 Federal Income Tax Reporting / Form 1099
  6.1 Federal Employer Identification Number (FEIN) Social Security Number (SSN) Reporting for Vendors
  6.2 1099 - MISC Miscellaneous Income
  6.3 1099-G Certain Government Payments
  6.4 1099 - S Proceeds from Real Estate Transactions
  6.5 1099-INT Interest Income
  6.6 Determining Withholding
  6.7 Special Considerations in Form 1099 Reporting
  6.7.1 Lump Sum Payments for Labor and Material
  6.7.2 Payment to Third Parties
  6.7.3 Scholarships and Fellowships
  6.7.4 Payment to Non-Resident Aliens
  6.7.5. Difficulty of Care Payments
  6.7.6 Payments from Petty Cash
  6.7.7 Royalty Payments
  6.8 Non-Reportable Types Exempt from 1099s
  6.8.1 Commodities
  6.8.2 Federal, State, and Local Government Units
  6.8.3 Non-profit Organization
  6.8.4 Tax-Exempt Organizations
  6.9 Special Processing Payments and Requirements
  6.9.1 Payments from Activity, Patient, and Other Local Funds
7.0 Payment to State Employees
  7.1 Union Funded Travel
  7.2 Tuition Reimbursement
8.0 Determination of Special Compensation and Expense
  8.1 Statutory References
  8.2 Approvals
  8.3 Requirements
  8.4 Payments to Dual Employed State Employees
  8.4.1 Statutory References
  8.4.2 Requirements
  8.5 State Officers, Boards, Commission Deputies, and Employees
  8.5.1 Statutory Reference
  8.5.2 Requirements
  8.6 Licensing Boards and Commissions
  8.6.1 Statutory Reference
  8.6.2 Requirements
9.0 Undeliverable Checks
  9.1 Undeliverable Vendor and Payroll Checks
  9.2 Requests from Asset Recovery Organizations (finders)
  9.2.1 Outstanding Vendor Check List
  9.2.2 Agency Internal Procedures
  9.3 Outstanding Checks for Activity and Welfare Funds
  9.3.1 Statutory References
  9.3.2 Requirements
  9.4 Resources
10.0 Revenue Refund Procedures
  10.1 OSCIR
  10.2 Unrestricted General Fund Refunds
  10.2.1 OSCIR Refunds
  10.2.2 Statutory References
  10.2.3 Requirements
  10.3 Restricted General Fund Refunds
  10.4 Other Than General Fund Refunds
11.0 Interest Expense for Late Payments to Vendor
  11.1 Statutory References
  11.2 General Information
  11.3 Exceptions to Prompt Payment Provisions
  11.3.1 Statutory Reference
  11.3.2 Statutory Exceptions
  11.4 Time Considerations
  11.4.1. Time Frame for Processing Claims
  11.4.2 Timely Payment Definition
  11.4.3 Disputed Claims
  11.5 Processing Interest Payments
  11.5.1 General Information
  11.5.2 Statutory References
  11.5.3 Statutory Requirement
  11.5.4 Payment Procedures
12.0 Cancelling Vendor Payments
  12.1 Payment Cancellation Submissions
  12.2 Check Face Requirements
  12.3 CO-790 and CO-790S Explanation
  12.4 Returned Funds
  12.5 Cancelling Checks from Different Fiscal Years
  12.6 Timely Processing of Payment Cancellations
  12.7 Unclaimed Checks
  12.8 Cancellation of Duplicate or Overpayment Vendor Checks
  12.9 Payment Cancellation Statement, CO-790S
  12.10 Time Interval Before Submission
13.0 Request for Payment Information, CO-860
  13.1 General Information
  13.2 Processing of Requests
  13.3 Recovery of the Original Issued Check
  13.4 Inquiries Regarding Disposition of Request