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STATE OF CONNECTICUT

OFFICE OF THE STATE COMPTROLLER

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OSC Reporting

1.0 Agency Reports to Comptroller

1.1 Statutory Reference

CGS Section 3-112 as well as specific references for particular reports.

2.0 General Information

The reports described in the following paragraphs are recurring reports which agencies are required to submit to the Comptroller. They are to be sent to the Office of the State Comptroller, Budget & Financial Analysis Division, 55 Elm Street, Hartford, Connecticut 06106 unless otherwise stated. Note - any report required by the Office of the State Comptroller or any division thereof, which is not mentioned in the following paragraphs, is still required.

3.0 Quarterly Reports

3.1 Accounts Receivable - UConn Health Center

Reference CGS Section 10a-128.

A. The report is required as of the last day of each quarter.

B. It should be submitted no later than the 25th of the following month.

C. The report shall be "the book value of accounts receivable that are estimated by independent auditors as collectible at The John Dempsey Hospital and for its clinical programs at the University of Connecticut Health Center in Farmington ... (and) at the Uncas-On-Thames Hospital."

3.2 Calculation of Taxable Benefits on Non-Business Use of State Provided Vehicles

A. An annual memorandum is issued by the Comptrollers Office which provides instructions for state employees who commute in or use a state vehicle for personal business because of certain resulting tax consequences.

B. Agencies must maintain the records necessary to properly substantiate the dollar value of the vehicle use benefit for the period November 1 through October 31 of each year (special accounting period).

C. A quarterly reporting of these taxable benefits must be recorded on the Comptroller's payroll record for the employee.

D. Upon termination of an employee, his or her payroll record must be updated with the employee's final payroll check for the taxes due on this fringe benefit.

4.0 Semi-Annual Reports

4.1 Commissioner of Administrative Services - Estimates of Revolving Fund Requirements

Reference CGS Section 4a-76.

A. Semi-annual reports are required:

1. As of June 30 - which should be submitted no later than July 20.

2. As of November 30 - which should be submitted no later than December 20.

B. The report, in memorandum form, shall be the amount the Commissioner of Administrative Services "estimates to be the requirements of state agencies for the twelve months immediately succeeding" for those items and services to be purchased for them by the Commissioner of Administrative Services through the General Services Revolving Fund.

5.0 Annual Reports

5.1 Cash Held by Agencies - Reduced Expenditures

A. The report is required as of June 30.

B. It is to be submitted no later than July 25.

C. All agencies who have an authorized checking account, other than for petty cash, student activity, or trustee funds, shall report the fiscal year-end balance.

D. The report should be your checkbook balance at June 30 as reconciled to the bank statement. However, it is preferred that you submit an un-reconciled report on time rather than a reconciled balance in a late report.

Do not report the bank statement balance; it is the balance per the agencies books that is required.

E. The report must identify the appropriation account (Fund-Department-SID) from which the funds were drawn.

5.2 Cash Management Improvement Act (CMIA)

A. All agencies operating major federal programs covered by the CMIA Treasury/State Agreement must report federal/state interest liability on an annual basis.

B. The federal reporting deadline is December 31.

C. An annual memorandum will be sent to agencies with covered programs outlining their reporting requirements.

5.3 Cost Allocation Plans/Indirect Cost Proposals

A. All agencies receiving federal or any other grants, or private funds, etc., must prepare an indirect cost proposal or cost allocation plan for each fiscal year of the grant.

B. Within six months after the close of each fiscal year, send the proposal/plan to the Comptroller's Office for approval. This allows the state to recover both agency and statewide indirect costs as permitted by federal regulations. The proposal/plan is due December 31. See the Indirect Costs and Fringe Benefit Recovery Manual http://www.osc.ct.gov/manuals/IndirectCosts/index.html

5.4 Dog Tag Sales - Department of Agriculture

Reference CGS Section 22-341(b).

A. The report is for the fiscal year ended June 30 each year.

B. The report must be submitted no later than September 30.

C. Report total income and number of tags or plates sold. Only the totals for the fiscal year and not the totals by town are required.

D. Report the cost of the tags and the expenses incidental to their distribution to the town clerks and to the enforcement of the provisions of CGS Chapter 435. Again the totals for the fiscal year and not the totals by towns are required.

E. The balance, income less costs, will complete the report.

1. If the income exceeds the costs, the balance will be a positive figure.

2. If the costs exceed the income, the balance will be a negative figure.

5.5 Federal Financial Assistance Reporting Package

Reference CGS Section 4-33(b).

The information in this package is used to meet the requirement of the Federal Single Audit Act. The Federal Financial Assistance reporting package is due September 30.

A. Agency Bank Accounts

On or before September 1 of each year, each agency will report to the Treasurer and the Comptroller all bank accounts held by the agency as of June 30. The report will be on a form to be provided annually to the agencies by the Treasurer.

5.6 Funds Awaiting Distribution

Annually, as of June 30, a report in memorandum form, must state that the Agency Fund 34003 has been reconciled and any required correction has been requested. This report must be submitted to the Comptroller's Budget & Financial Analysis division, no later than July 31.

Negative reports are not required; therefore, only agencies with a balance in the 34003 fund at June 30 must report.

5.7 Internal Control Questionnaire

Each agency is required to complete the internal control questionnaire contained in the Internal Control Guide. The internal control questionnaire must be completed by June 30, and kept at the agency.

The review of these questions is to be documented by a report noting any weaknesses with recommendations for solutions. Whenever remedial action is required, the agency should prepare and implement an action plan to correct the deficiency. The completed internal control questionnaire remains at the agency and is made available upon request by the Auditors of Public Accounts.

Agencies should access and complete the internal control questionnaire on-line. Agencies may find it useful to distribute sections of the questionnaire to the appropriate business area managers for completion. At the end of the questionnaire, there is a form that the agency head and business manager must sign to confirm that the information entered into the questionnaire is complete and accurate.

Agencies can review the prior year's completed internal control questionnaire, record any changes to the questionnaire and save as a new document for the new fiscal year . Agencies must also document if no changes have occurred.

The Internal Control Guide and questionnaire can be found at: http://www.osc.ct.gov/manuals/InternalCntl/index.html

5.8 Petty Cash Fund

A. This report is required as of April 30 of each year.

B. It is to be submitted no later than May 31 of each year.

C. The report must be in the format prescribed by our office.

D. Reference paragraph 2.14 of the Miscellaneous section for further information on this report.

5.9 Real and Personal Property Annual Report - CO-59 Report

Reference CGS Section 4-36 of the General Statutes.

The annual report of all Real and Personal Property, in the format prescribed by the Office of the State Comptroller, must be submitted by October 1 and must reflect the sum total of the physical inventory as of June 30 . Physical Inventory is to be completed in Core-CT. There are statewide queries that were developed for the CO-59 report. Any discrepancy from these queries should be noted and explained when the report is submitted to the Comptroller's Administrative Services Division.

See the Property Control Manual for a detailed explanation of this report and the procedures to be followed. http://www.osc.ct.gov/manuals/propertycntl/index.html

6.0 Annual Fund Transfers

6.1 Employment Security Special Administration Fund - 12032

Reference CGS Section 31-259(d).

A. Report any balance in excess of $500,000 plus approved commitments as of June 30 each year.

B. The excess is appropriated to the Unemployment Compensation Fund (Unemployment Trust Fund).

6.2 Industrial Fund (Vocational Education) - 21003

Reference CGS Section 10-99.

A. Report any balance in excess of $500,000 as shown by Cash Balance, Inventory of Manufactured Articles, Material on Hand and In Process, Bills Receivable less a deduction for Obligations at June 30.

B. The excess will revert to the General Fund within ten months of the close of the fiscal year; therefore this report is required on or before the following March 31.

C. The report, in the form of a letter, should be approved by the Secretary of the Office of Policy and Management and by the Governor.

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