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. 97-20

April 30, 1997

TO THE HEADS OF ALL STATE AGENCIES

Attention:Chief Administrative and Fiscal Officers, and Business Managers,
Subject: Changes in Expenditure Object Coding

  1. PURPOSE

    To revise the definitions for several commodity expense objects and revise the definition for office equipment.

  2. AUTHORITY

    Statutory references for expenditures are Sections 3-25, 3-112, 3-117, 4-69, 4-86, 4-89, 4a-71 to 74 of the Connecticut General Statutes.

  3. REVISED EXPENSE OBJECT DEFINITIONS

    For object codes 03070, 03080, 03100, 03130, 03150 and 03180, the definition of each previously mentioned code has been expanded to include minor equipment with a cost of less than $1,000.

  4. OBJECT DEFINITION CHANGED

    For object code 09010, Office Equipment, delete the word carpeting from the description.

  5. EFFECTIVE DATE

    The above mentioned changes are effective July 1, 1997. The State Accounting Manual will be revised at the next update of the manual.

  6. GENERAL

    Questions may be directed to the Comptroller's Office as follows:

    Memorandum Interpretation:

    Policy Evaluation and Review Division, (860) 702-3437;

    State Accounting Manual Coding:

    Accounting Services Division, (860) 702-3380.

Nancy Wyman
State Comptroller

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