State of Connecticut Accounting Manual TRANSFERS AND ADJUSTMENTS INDEX
TRANSFERS AND ADJUSTMENTS INDEX
PAGE
1. GENERAL INFORMATION 7-1
1.1 Statutory References 7-1
1.2 Use of Transfer Lists 7-1
1.3 Accounting Entries 7-1
2. TRANSFER DOCUMENTS 7-2
2.1 Transfer Lists 7-2
2.2 Transfer Certificate, CO-607 7-2
2.3 Transfer Invoice, CO-608 7-3
2.4 Distribution of Transfer Lists 7-4
2.5 Quick Reference Check List (Transfer Lists) 7-5
3. TRANSFER LIST USES 7-8
3.1 Sales of Goods or Services 7-8
3.2 Transfers of Grants 7-8
3.3 Temporary Financing of Personal Services Costs 7-8
3.4 Intra-Agency Charges for the Sake of Expediency 7-8
3.5 Restrictions on Charges Between Budgeted Appropriations 7-9
4. AGENCY CORRECTION OR ADJUSTMENT REPORT USES 7-10
4.1 General Information 7-10
4.2 Expenditure Correction (Doc Type EC) 7-10
4.3 Expenditure Transfer (Doc Type ET) 7-10
4.4 Revenue Transfer (Doc Type RT) 7-11
5. FISCAL YEAR END 7-12
6. EXHIBITS 7-13
6.1 Agency Correction or Adjustment Report, CO-604 7-13
6.2 Transfer Certificate, CO-607 7-15
6.3 Transfer Invoice, CO-608 7-16
ACCOUNTING MANUAL 7-0-1 APRIL 1997
6.4 Record of Pending Receipt, CO-610 - Transfer Example (Doc Type ST) 7-18
6.5 Record of Pending Receipt, CO-610 - Transfer Example (Doc Type ET) 7-19
7. FORMS COMPLETION AND DESCRIPTION 7-20
7.1 Agency Correction or Adjustment Report, CO-604 7-20
7.2 Transfer Certificate, CO-607 7-25
7.3 Transfer Invoice, CO-608 7-28
ACCOUNTING MANUAL 7-0-2 APRIL 1997

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