State of Connecticut Office of the State Comptroller MEMORANDUM NO. 99-39

The Seal of the Office of the State Comptroller
MEMORANDUM NO. 99-39

October 27, 1999

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

I. PURPOSE

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

II. AUTHORITY

Stipulations for Activity and Welfare funds as prescribed by Sections 4-52 through 4-57a of the Connecticut General Statutes.
: A. Connecticut General Statute 4-53 - Establishment of activity funds.
: "The administrative head of any such institution or agency may, with the approval of the comptroller and in accordance with procedures prescribed by the comptroller, establish one or more activity funds."
: B. Connecticut General Statute 4-56 - General welfare funds.
: "....shall be used in accordance with procedures prescribed by the comptroller, for the benefit of the students or clients of such institution or agency in any manner which the governing board of such institution or agency deems suitable."
: C. 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."

III. 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 Services Division at (860) 702-3440.
: Please assist our Office with our efforts to maintain a functional manual by providing your comments. Suggestions to add information or make a correction to the next revision should be submitted on the attached form. Agencies interested in serving on the Activity/Welfare Fund Task Force can advise our Office by indicating on the attached form.
: This memorandum and the new manual will be available on the Comptroller's Home Page.

	NANCY WYMAN
	STATE COMPTROLLER

NW:MVS