STATE OF CONNECTICUT
THE STATE COMPTROLLER
October 21, 1997
TO THE HEADS OF ALL STATE AGENCIES
|ATTENTION:||Chief Administrative and Fiscal Officers, Business Managers, and |
Payroll and Personnel Officers
|SUBJECT:||Payment of Non-Reportable Employee Reimbursements|
The non-reportable portion of an employee's reimbursement is not subject to any Federal or State withholding tax, FICA, Retirement Contributions or Wage Executions.
The present CO 17XP and the revised CO 17XP-A will be used for the processing of payments from the 9916 funds. Agencies must continue processing vendor profile form CO-1055 under existing procedures.
Reportability determination should be made in accordance with the guidelines set forth in the above Memoranda and Internal Revenue Code (IRC) Section 1.62-2T addressing "Employee Business Expenses - Reporting and Withholding on Employee Business Expense Reimbursements and Allowances."
Since subject payments will be processed on payroll, the charges will reduce the unencumbered balance of the appropriation. Therefore, no commitments are necessary for these reimbursements.
The following are the most commonly used major/minor codes. Please refer to the State Accounting Manual for additional codes.
| Clothing &|
| Daily Auto|
| Day Care|
02610 in state
02620 out of state
To recover a Petty Cash Advance use D/OE 83 and complete the applicable sections on the CO 17XP-PR form. It is the agency's responsibility to ensure that the employee signs the form indicating receipt of the Petty Cash Advance and authorizing recovery of the same from his/her paycheck.
A check will be returned to the agency with the same payroll as the reimbursement is made to the employee. The agency must deposit this check to the agency Petty Cash Account. This transaction does not require a COP-9.
On-line: Payroll Services Division, (860) 702-3463
Remote Job Entry: Payroll Services Division, (860) 702-3462
Character and Major Object Coding: Accounting Services Division, (860) 702-3380
9916 Tuition and Training Payments:
Accounts Payable Division, (860) 702-3400
Comptroller's Business Office, (860) 702-3334
Memorandum Interpretation: Policy Services Division, (860) 702-3436
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