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

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)
  1. PURPOSE OF MEMORANDUM

    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.

  2. GENERAL

    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.
  1. QUESTIONS

    Questions regarding this memorandum may be directed to the Office of the State Comptroller.

    Accounts Payable Division, 566-3939
    (Vendor Checks)

    Accounting Services Division, 566-6664
    (Service Transfers)

NANCY WYMAN
STATE COMPTROLLER

Back to Comptroller's Home Page
Back to Index of Comptroller's Memoranda