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. 96-36

July 15, 1996

TO THE HEADS OF ALL STATE AGENCIES

Attention:Fiscal Officers, Business Managers, and Accounts
Payable Supervisors
Subject:Reportable Expenditure Type by Object Code

The Office of the State Comptroller has developed a reportability determination grid to simplify the classification of payments as reportable or non-reportable on Invoice Voucher Form CO-17.

This is required to comply with the Internal Revenue Service regulations for accurate reporting of 1099 Miscellaneous Income paid for services rendered to State agencies.

Listed below is a sample of some commonly used object codes and the reportability type as they relate to each business entity:

Reportability Determination:

Object Code
Description
Sole
Proprietorship

Partnership

Corporation
02010 - Advertising Y Y N
02220 - Sundry
Operating Services
Y Y N
02230 - Fees for
Outside
Professional
Services
Y Y N
02240 - Fees for
non - Professional
Y Y N
02280 - Medical
Services*
Y Y Y

*All medical services regardless of business entity must be charged to OBJECT CODE 02380-REPORTABLE TYPE "Y"(YES).

Agencies utilizing their own computer systems (i.e. Department of Transportation, Judicial, etc.) should establish edits within the expenditure database to prevent incorrect reportable types from posting against any reportable object code.

If you have any questions regarding the use of object codes and/or reportability please contact the Comptroller's Accounts Payable Special Processing section at 566-3829.

Nancy Wyman
State Comptroller

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