|Attention:||Chief Administrative and Fiscal Officers, and Business Managers|
|Subject:||Acceptance of vendor invoices submitted by email for payments against purchase orders.|
To provide State agencies with guidance in the drafting of internal controls and the requirements for voucher processing when accepting vendor invoices by email.
Connecticut General Statutes 1-266 through 1-286 & 3-112.
Many vendors now prefer to use email invoicing in order to save time and money. Current State Statute requires that both parties agree when using electronic documents to conduct transactions. At this time the Comptroller's Office will allow agencies to authorize vendors for submission of properly completed original invoices via email. This is for the purpose of processing payment against a purchase order only. This will not be allowed for Non?PO vouchers. Agencies are not required to accept email invoices. However, if accepted, they will need to develop a policy to insure standardized and accurate processing. Care should be taken when processing invoices received through electronic means to prevent the increased possibility of duplicate payments. Agency staff should also be trained to recognize possible fraudulent activity, as email is often a primary source of scams.
All agencies are required to maintain internal accounting controls to insure
adequate protection against improper payment. A copy of such internal controls
will be requested for submission with post-audit documents. In addition,
agencies will be required to notify the Comptroller's Office of any vendor from
which they have agreed to accept email invoices. Please use the address
firstname.lastname@example.org and include "Email
Invoice Vendor" in the subject line.
Agency internal controls should consider the following:
Vendor inquiries regarding other types of electronic invoicing should be referred to the Office of the State Comptroller, Accounts Payable division at email@example.com.
The Accounts Payable division is available to assist in the development of
agency policy upon request. Questions regarding this memorandum may be directed
to the Accounts Payable Division of the Comptroller's Office at
or (860) 702-3393.
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