STATE OF CONNECTICUT
COMPTROLLER
OFFICE OF
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
DEPUTY COMPTROLLER
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STATE OF CONNECTICUT |
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| NANCY WYMAN COMPTROLLER |
OFFICE OF
THE STATE COMPTROLLER |
MARK OJAKIAN DEPUTY COMPTROLLER |
MEMORANDUM NO. 2001-61a
November 19, 2001
TO THE HEADS OF ALL STATE AGENCIES
| Attention: | Chief Administrative and Fiscal Officers and Business Managers |
| Subject: | Addendum to Memorandum No. 2001-61, Capital Equipment Purchase Fund |
I. PURPOSE
The purpose of this memorandum is to provide additional information that should have been included in Memorandum No. 2001-61. We apologize for any inconvenience that this omission may have caused.
II. NON-CAPITALIZATION
Data processing equipment with a unit price of less than $1,000 and a useful life of not less than five years which is procured with Capital Equipment Purchase Fund dollars and coded to 09-140 will not be capitalized. It is recommended that such items be designated controllable property.
III. GENERAL
The State Accounting Manual and the Property Control Manual will be revised to reflect this change.
Please direct questions regarding this memorandum to Office of the State Comptroller, Policy Services Division at (860) 702-3440.
NANCY WYMAN
STATE COMPTROLLER
NW:CH
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