State of Connecticut Office of the State Comptroller Accounting Manual COMMITMENTS INDEX

**COMMITMENTS INDEX**
	PAGE
1. GENERAL INFORMATION	5-1
1.1 Statutory References	5-1
1.1 Statutory References	5-1
1.2 Commitments and Appropriations	5-1
1.3 Commitments and Allotments	5-1
1.4 Commitments and Expenditures	5-2
2. COMMITMENT BATCH LISTS	5-3
2.1 Introduction	5-3
2.2 Specific Instructions	5-3
3. COMMITMENT DOCUMENTS	5-4
3.1 Purchase Order, CO-94	5-4
3.2 Personal Service Agreement, CO-802A, Common Law Rule	5-5
3.3 Requisition for Reservation of Funds, CO-110	5-8
3.4 Special Instructions for Leases and Contracts	5-10
4. ADJUSTMENTS TO COMMITMENTS	5-10
4.1 Purchase Order Amendment, CO-95	5-10
4.2 Personal Service Agreement Changes, CO-802A	5-11
4.3 Adjusting Commitments on Reservations, CO-110	5-11
4.4 Amendments to State Leased Rental Property	5-12
4.5 Debit and Credit Adjustments on Expenditure Batch Lists	5-12
5. INSTALLMENT PURCHASES, LEASE PURCHASE AND CAPITAL LEASES	5-13
5.1 Statutory Reference	5-13
5.2 Application to Lease, Lease Purchase, and Installment Purchase	5-13
5.3 Approvals, Appropriations, and Object Codings	5-14
5.4 Definitions and Guidelines for Capital Lease Determinations	5-14
6. STATE LEASED RENTAL PROPERTY	5-15
6.1 Requisition for Reservation of Funds, CO-110	5-15
6.2 Lease and Rent Account Control-Transmittal, CO-507-1	5-15
6.3 Lease and Rent Account Control, CO-507	5-15

ACCOUNTING MANUAL

5-0-1

OCTOBER 1998

7. TRAVEL AUTHORIZATION	5-16
7.1 General Information	5-16
7.2 Special Considerations	5-16
7.3 Submission of Revised Requests	5-17
8. FISCAL YEAR-END PROCEDURES	5-18
8.1 Commitment Document Processing	5-18
8.2 Lapsing and Continuing Appropriations and Subsequent Expenditures	5-18
9. MISCELLANEOUS	5-20
9.1 Assignment and Assumptions of Contracts, Leases and Vendor Payments	5-21
10. FORMS COMPLETION AND DESCRIPTION	5-23
10.1 Commitment Batch List, CO-96	5-23
10.2 Purchase Order, CO-94	5-26
10.3 Direct Purchase Order, CO-94DP	5-35
10.4 Lease and Rent Account - Transmittal, CO-507-1	5-40
10.5 Lease and Rent Account Control, CO-507	5-43
10.6 State Purchase Requisition, SP-10	5-47
10.7 Personal Service Agreement, CO-802A	5-50
10.8 Requisition for Reservation of Funds, CO-110	5-59
10.9 Travel Authorization Request, CO-112	5-66
10.10 Amendment to Purchase Order, CO-95	5-71
10.11 Commitment Adjustment/Deletion, CO-958	5-79
10.12 Commitment Detail Coding Continuation, CO-956	5-86
10.13 Claims Authorization Card, CO-512	5-89

ACCOUNTING MANUAL

5-0-2

OCTOBER 1998