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. 96-59

December 13, 1996

TO THE HEADS OF ALL STATE AGENCIES

Attention:Chief Administrative and Fiscal Officers, and Business Managers
Subject:Revised Accounting Procedure Manual for Activity and Welfare Funds.

  1. PURPOSE

    To promulgate changes to the existing accounting procedures in the Activity/Welfare Manual.

  2. AUTHORITY

    Stipulations for Activity and Welfare funds as prescribed by Sections 4-52 through 4-57a of the Connecticut General Statutes.

    1. Connecticut General Statute 4-53 - Establishment of activity funds.

      "The administrative head of any such institution may, with the approval of the comptroller and in accordance with procedures prescribed by the comptroller, establish one or more activity funds."

    2. Connecticut General Statute 4-56 - Institutional general welfare funds.

      "....shall be used in accordance with procedures prescribed by the comptroller, for the benefit of the students or patients of such institution in any manner which the governing board of such institution deems suitable."

    3. Connecticut General Statute 4-57a. Activity fund for inmates. Management of fund. Correctional General Welfare fund.

      "(b) The commissioner of correction may, with the approval of the comptroller and in accordance with procedures prescribed by the comptroller, establish one or more Activity funds."

  3. GENERAL INFORMATION

    The prescribed procedures will be effective with the distribution of the manual.

    These procedures are applicable to any of the subject funds established with the approval of the Comptroller.

    New manuals are being distributed to all applicable agencies. In the event your agency has not received their copy, contact the Comptroller's - Policy Evaluation & Review Division, 55 Elm Street, Hartford, Ct. 06106. Telephone number (860) 702-3440.

    This memorandum and the new manual will be available on the Comptroller's Home Page.

NANCY WYMAN
STATE COMPTROLLER

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