|STATE OF CONNECTICUT|
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 96-15
April 8, 1996
TO THE HEADS OF ALL STATE AGENCIES
|Attention:||Chief Administrative and Fiscal Officers and Business Managers|
|Subject:||Processing of a Transfer Invoice (CO-608) Versus an Invoice Voucher (CO-17)|
Generally, State agencies should not pay other State agencies with a check. The following clarifies the proper use of transfer invoices (CO-608) versus invoice vouchers (CO-17) for inter-agency payments.
Transfers are used between State agencies to settle claims charged to appropriations or funds administered by these agencies. However, sometimes the issuance of a vendor check may be the only way to satisfy a claim. The debtor agency must make the determination of whether a transfer invoice or a check should be issued by asking the following question: Are the funds going to be deposited into an independently controlled account (activity, welfare, etc.)?
|Response - Yes|
A check must be processed using the creditor agency's unique FEIN number.
In preparing the expenditure document (CO- 17), the creditor agency name, account
number, and city, state, zip code must appear as shown below.
| Creditor Agency Name|
Account Name (Activity/Welfare)
City, State, Zip Code
| Do not use either the Comptroller's FEIN
(06-6000798) or vendor file exception code |
(agency number preceded by zeros).
| Standard expenditure procedures should be
followed in processing this invoice as|
outlined in the Expenditure Section of the State Accounting Manual (SAM),
section 6-3.1 and 6.3.2.
|Response - No|
A transfer invoice must be processed as outlined in the Transfers Section of SAM,
Section 7-1 through 7-27.
Questions regarding this memorandum may be directed to the Office of the State Comptroller.
Accounts Payable Division, 566-3939
Accounting Services Division, 566-6664
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