7.0 FORMS COMPLETION AND DESCRIPTION

7.1 Agency Correction or Adjustment Report, CO-604

FORM NAME: AGENCY CORRECTION OR ADJUSTMENT REPORT (CO-604)
PURPOSE: Form CO-604 is a notification to the Comptroller's Office of an agency
error in an expenditure or revenue transaction posting and how it should
be corrected. It may also replace transfer lists for certain intra-agency
ET's.
DISTRIBUTION: COMPTROLLER, AGENCY

COMPLETION INSTRUCTIONS:

This form is completed by the agency in triplicate. The white and canary copies are forwarded to the Comptroller's Office and the pink copy is retained by the agency for their files. The form is to reference how the posting appears and then how it should appear. Separate forms must be prepared for each document type listed below. Types of corrections cannot be combined on a single form. "EC" Expenditure Correction line items (different invoices) must be listed individually, cannot be combined.

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
1 AGENCY NAME
The name of the agency submitting the correction or adjustment report.
2 2 DOC TYPE/DOCUMENT TYPE
Three types available are listed below and decoded
on the form for quick reference
EC = Expenditure Correction - to correct the posting of an
expenditure to the wrong commitment, agency tail or
expense object. (Agency, Fund, and SID must be the
same.)
ET = Expenditure Transfer - to correct the posting of an
expenditure to the wrong appropriation (Cost Center) and
the wrong commitment.
RT = Revenue Transfer
ACCOUNTING MANUAL 7-20 APRIL 1997
X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
3 4 ORIG AGENCY/ORIGINATING AGENCY
Submitting agency. See Agency Table 3.2 for valid
numbers.
4 8 DOCUMENT NUMBER
Pre-printed number.
5 6 POSTING DATE
Date the transaction being corrected/adjusted posted to
CAS (Central Accounting System).
6 6 ACCRUAL DATE
Reserved for future use - do not complete.
7 2 COMM TYPE/COMMITMENT TYPE
A Commitment Type is required for corrections with a
document type of "EC" (Expenditure Correction). Refer-
ences the specific commitment document type affected by
by error and correction. The appropriate codes are the
following:

PO = Purchase Order
PS = Personal Service Agreement
RR = Requisition for Reservation of Funds
RL = Reservation Leases

8 10 COMMIT. NO./COMMITMENT NUMBER
A Commitment Number is required for commitment
corrections with a document type of EC or ET.
Refer-ences the specific commitment document
affected by error - and correction.
9 4 COMM.AGCY./COMMITMENT AGENCY
Agency number of appropriation charged withcommit-
ment.See Agency Table 3.2 for valid numbers.
ACCOUNTING MANUAL 7-21 APRIL 1997
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NUMBER LENGTH NAME/DESCRIPTION
AGENCY TAIL (FUNCTION, ACTIVITY AND EXTENSION)
14 4 FUNCTION
Four position function code to be used by agencies to
further classify the committed amount.
15 9 ACTIVITY
Nine position activity code to be used by agencies to further
classify the committed amount.
16 7 EXTENSION
Field available to agencies for additional classification of
commitment. This field will not be data entered centrally.
17 11 VENDOR FEIN/SSN - SUFFIX
List Federal Employer Identification number, Social Secu-
rity number or Town Code along with a 2 character suffix
to identify location.
18 2 COMM LINE/COMMITMENT LINE
References the specific commitment line item affected by
error and correction. Valid values are 1-99.
19 1 FULL LIQ/FULL LIQUIDATION
Indicates whether an expenditure correction (EC) or an
expenditure transfer (ET) is to fully liquidate a commit-ment.

F = Fully liquidate
BLANK = Do not fully liquidate

21 EXPLANATION
Additional information describing when and where the
error occurred. Attach supporting documentation where
required to clearly illustrate the error.
22 PREPARED BY
Name of agency contact person.
ACCOUNTING MANUAL 7-23 APRIL 1997
X-REF

MAX

NUMBER LENGTH NAME/DESCRIPTION
23 TELEPHONE NO./TELEPHONE NUMBER
Telephone number for reaching the agency contact person.
24 DATE
Date the form was prepared.
25 AGENCY APPROVAL - SIGNATURE
Signature of the agency's fiscal person responsible for the
commitments and expenditures of the agency.
26 DATE
Date the adjustment was approved.
27 ACCOUNTING SERVICES APPROVAL
Name of Accounting Services person approving adjustments
28 6 DATE
Date the adjustment was approved.
ACCOUNTING MANUAL 7-24 APRIL 1997

Agency Correction or Adjustment Report, CO-604

Agency Correction or Adjustment Report, 
CO-604

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