GENERAL STATE ACCOUNTING POLICIES AND PROCEDURES
1.0 GENERAL INFORMATION
1.1 Statutory References
Each section will start with a reference to the pertinent statutes. You are encouraged to read the statutes which govern the particular section with which you are concerned.
The basic statutory reference for the Office of the State Comptroller is Chapter 34 - Sections 3-111 through Sections 3-123d.
1.2 Comptroller's Authority
The Constitution of the State of Connecticut, Article Fourth, Section 24,
"The Comptroller shall adjust and settle all public accounts and demands, except grants and orders of the general assembly. He shall prescribe the mode of keeping and rendering all public accounts. He shall, ex officio, be one of the auditors of the accounts of the treasurer. The general assembly may assign to him other duties in relation to his office, and to that of the treasurer, and shall prescribe the manner in which his duties shall be performed."
Agencies must secure the Comptroller's approval prior to
establishing or revising any accounting procedures (including forms
and coding) which in any way affect the official State records and/or
procedures.
All prior written or oral exceptions which are inconsistent with this manual
are rescinded. Future exceptions to standard procedures will be in writing.
Any oral exception, if not confirmed in writing, should be considered null
and void within thirty days.
The Comptroller's records are the official accounting records of the State
of Connecticut; it follows, therefore, that the Comptroller's Annual Report
is the official statement of the state's revenue, expenditures and surplus.
It is the responsibility of the Chief Fiscal Officer or Business Manager of
each state agency to reconcile the agency's records with those of the
Comptroller. Any error discovered in this reconciliation (other than one
which affects only the agency records) should be reported to Accounting
Services.
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1.3 Office of the State Comptroller
The Office of the Comptroller is divided into divisions. Those divisions
which interface with other agencies are:
Budget and Financial Analysis
Director - John
Clark - 860-702-3350
Accounting Services
Assistant
Director - Gerardo Villa - 860-702-3385
Nancy Walsh - 860-702-3378
Julie Wilson - 860-702-3377
Responsible for recording all appropriations, receipts and expenditures.
Determines the proper coding for all receipts and expenditures. All questions
regarding the State's accounting should be addressed to this division.
Cost Reporting
Robert Gribbon -
860-702-3352
Responsible for cost accounting, Statewide Cost Allocation Plan (SWCAP),
indirect cost proposals, fringe benefit cost recoveries, per capita costs,
Medicare/Medicaid cost reporting and Cash Management Improvement Act (CMIA)
compliance.
Accounts Payable
Director - Mark Aronowitz - 860-702-3399
Responsible for the settlement of claims against the State. All questions
regarding the submission of expenditure batches and commitments should be
addressed to this division.
Administrative Services
Director - Brenda Halpin
- 860-702-3443
Assistant Director - Elise Helmecki - 860-702-3434
Develops and monitors compliance for accounting systems and procedures,
conducts Purchasing Card audits and reviews agency compliance with audit
report recommendations. Responsible for employee union funded tuition and
travel management, casualty claim records, real and personal property inventory
control and part pay military letters. Additional responsibilities include
providing computer processing services and support for the operative divisions
within the Office of the State Comptroller.
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Payroll Services
Director - Gary Reardon
- 860-702-3445
Responsible for all state payrolls.
Retirement Services
Acting Director
- Mark Ojakian - 860-702-3347
Retirement
Assistant Director - Jeanne
Kopek - 860-702-3487
Responsible for all state retirement systems (except the Teacher's
Retirement System), and the Social Security Program.
Healthcare Policy and Benefits
Director - Thomas Woodruff - 860-702-3481
Benefits
Assistant Director - Scott
Anderson - 860-702-3574
Responsible for group life insurance, group health insurance, deferred
compensation, and other employee benefits.
Information Technology
Director - James Shumway - 860-622-2516 (Core-CT)
The Director of the Division represents the agency on the management team
responsible for overseeing the operation of the State's financial and
administrative system. This system performs the State's accounting,
accounts payable, accounts receivable, purchasing, human resources, time and
attendance, payroll, and benefits administration functions. In total there
are approximately 50 OSC employees who work full time on supporting the
operation of the system. The Director of the Division also assists the
Comptroller in strategic IT planning and coordinates OSC's procurement of IT
hardware, software and services.
1.4 State Accounting Manual (SAM)
This manual will be referred to as the State Accounting Manual or by its
acronym SAM. The manual and all updates are distributed by the Budget and
Financial Analysis Division of the Comptroller.
All published General Letters, Numbered Memoranda and general correspondence
on subjects covered in this manual that were issued prior to the subject being
covered in SAM are superseded.
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This manual will not supersede (unless specifically indicated) Procedures
Manuals issued by other Comptroller Divisions. SAM should be used in
conjunction with the Procedures Manuals. If you discover any apparent
discrepancies or conflicts between SAM and a Procedures Manual please call
Accounting Services.
Procedures Manuals:
(1) Property Control Manual (Administrative Services)
(2) Indirect Cost and Fringe Benefits Recovery Procedures Manual (Cost
Reporting)
(3) Trustee Funds (Administrative Services) - Revised September 2000 - See "Special
Local Funds" paragraph 2.13
Any or all portions of the manual may be reproduced. In fact such
reproduction is encouraged so that each "operating" person who has a need
for the information can be given a copy of the portion(s) relating to his/her
particular function(s).
Each agency Chief Fiscal Officer or Business Manager is responsible for
disseminating the information in SAM and in the revisions to all those in
his/her agency that have a need for the information.
The State Accounting Manual is only available in electronic format, on the State
Comptrollers Website. As sections are updated, state agencies will be advised
through the State Comptrollers listserv and/or a Core-CT Daily Mail.
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