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. 97-66

December 12, 1997

TO THE HEADS OF ALL STATE AGENCIES

ATTENTION: Chief Administrative and Fiscal Officers, Business Managers, Payroll and Personnel Officers
SUBJECT: Attorney Fees - Reportability and Use of New Object Code
  1. PURPOSE:

    Effective January 1, 1998 Internal Revenue Service code sections 6041 and 6045 require that all payments made to attorneys for legal services, including corporations must be reported.

  2. ACCOUNTS PAYABLE PROCEDURES:

    Object Code 02390 - Attorney Fees:

    1. A new object code - 02390 has been established for the payment of legal services to attorneys. When making payments under this object code, the reportable type must always be "Y" (yes) regardless of corporate status.

    2. State agencies may hire private attorneys to provide legal services only through contracts approved and made by the Attorney General. State agencies may not hire or pay legal counsel through any other arrangement.

  3. QUESTIONS:

    1. Accounts Payable Division

      Attorney Fees - 1099 Reportability (860) 702-3399
      Vendor File - Reportability Vendor Type (860) 702-3405
      Attorney General - Agency Authorization to pay Legal Fees (860) 808-5318

 

NANCY WYMAN
STATE COMPTROLLER

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