STATE OF CONNECTICUT
NANCY WYMAN COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	MARK OJAKIAN DEPUTY COMPTROLLER

MEMORANDUM NO. 95 - 11

February 16, 1995

TO THE HEADS OF ALL STATE AGENCIES

A review of invoices being processed by agencies indicates a need to clarify how the Document Date, Block Number 6, and Receipt Date, Block Number 7, should be completed.

Proper completion is important because these dates are used to determine payment due dates and to calculate vendor accounts payable for inclusion in year-end GAAP reporting.

PROPER COMPLETION OF THE DATE OF RECEIPT WILL ELIMINATE THE NEED FOR AGENCIES TO CALCULATE AND REPORT THEIR VENDOR ACCOUNTS PAYABLE TO THE COMPTROLLER AT THE END OF EACH YEAR.

Document Date is the date the agency receives an invoice from the vendor through any state location. Document Date is not the invoice date and it is not the date an agency prepares the invoice. (Only exceptions are on CO-17PRE and CO-17RPC)

Receipt Date refers to the date goods or services were received or payment is contractually due. If the billing is for a period of time (services, etc.), enter the ending date of the period.

The attached list gives examples of proper receipt dates to be used for various situations and/or INVOICE variations.

Questions should be addressed to Central Accounts Payable, 566-3920.

NANCY WYMAN
STATE COMPTROLLER

RECEIPT DATE

1. Vendor Invoice-Voucher, CO-17

   Commodities, Supplies, and Equipment
   Enter the date goods were received by the agency. Supplies received on January 15, 1995, would show a receipt date of 01-15-95.

   Printing and Binding
   Enter the date printed material received.

   Utility Services
   Electric, water, gas, telephone, etc. - Enter the ending date of the billing cycle. The billing period 01/15/95 - 02/15/95 would be a receipt date of 02-15-95.

   Real Property Rent (Land, Buildings, Office Space, etc.)
   Enter the payment due date from the Lease and Rent Account Control, CO-507. Rental payments due on March 1, 1995 would show a receipt date of 03-01-95.

   Repairs
   Enter the date repairs were completed. For progress (partial) payments, enter the latest date covered by the billing.

   Insurance
   Enter the payment due date of the premium invoice. An annual payment due on July 1, 1995, for the period of coverage from 07-01-95 through 06-30-96 would show a receipt date of 07-01-95.

   Outside Professional/Nonprofessional Services
   Enter the ending date of the billing period. Consultant services for the month of June 1995 would show a receipt date of 06-30-95.

   Subscriptions
   Enter the date of the invoice.

   Equipment Leases
   Enter the ending date of the rental period for the invoice being processed. Equipment lease payments for the month of June, 1995, should show a receipt date of 06-30-95.

   Revenue Refunds
   Enter the date the refund was officially determined to be a liability.

   Prizes, Awards, Loans
   Enter the date the prize, award, or loan is officially an obligation of the state.

   State Aid and Other Grants
   For grant payments which have a statutory or contractual due date, enter the due date as the receipt date.

   Grant payments which are a reimbursement for grantee expenses should show the end of the billing period for the claimed expenses as the receipt date.

   For other types of grants, use the invoice date as the receipt date.

   Debt Service
   Enter the date payment is due fiscal agent.

2. Invoice Listing, Form CO17L
   Receipt date should be shown on the covering CO-17 following the guidelines for CO-17's above.

3. Employee Expense Voucher - CO-17XP
   

   Travel Reimbursements/Allowances
   The ending date of the period of travel covered by the invoice.

   Employee Allowances
   The ending date of the period covered or date allowance became an obligation of the State.

4. Request for Prepayment of Services - CO-17PRE
   

   Enter the date of the invoice.

5. Request for Replenishment of Petty Cash, CO-17RPC
   (Block No.15)

   The date of receipt is the ending date of the period covered by all expenses included in the replenishment.

6. Pending Receipts - CO-610 (Block No. 28)

   Enter the date the check being refunded was received.

DOCUMENT DATE

We are in the process of redesigning the Document Date block. Until the completion of the new forms, please follow the guidelines outlined in this memo.

1. Vendor Invoice-Voucher, CO-17

   Commodities, Supplies, and Equipment
   Enter the date the agency received the invoice from the vendor. An invoice received on January 5, 1995, would show a document date of 01-05-95.

   Utility Services
   Electric, water, gas, telephone, etc. - Enter the date the invoice was received from the utility company.

   Printing and Binding
   Enter the date the invoice for the printed material was received by the agency.

   Insurance
   Enter the date the premium invoice was received by the agency.

   Outside Professional/Nonprofessional Services
   Enter the date the invoice for services was received by the agency.

   State Aid and Other Grants
   Enter the date of the invoice.

2. Employee Expense Voucher - CO-17XP

   Travel Reimbursements/Allowances
   Enter the date that the agency received the invoice from the employee.

3. Request for Prepayment of Services - CO-17PRE

   Enter the date the agency received the invoice from the vendor.

4. Request for Replenishment of Petty Cash, CO-17RPC

   Enter the date the agency prepares the invoice.

5. Pending Receipts - CO-610

   Enter the date the agency prepares the document.

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