State of Connecticut Accounting Manual - REPORTING

REPORTING

1.0 AGENCY REPORTS TO COMPTROLLER
 
1.1 Statutory References:
 
Section 3-112 as well as specific references for particular reports.
 
1.2 General Information
 
The reports described in the following paragraphs are recurring reports which agencies are required to submit to the Comptroller. They are to be sent to the Chief Accountant, Office of the State Comptroller, 55 Elm Street, Hartford, Connecticut 06106 unless otherwise stated. CAUTION - any report required by the Office of the State Comptroller or any division thereof, which is not mentioned in the following paragraphs, is STILL required.
 
1.3 Periodic Reports
 
a. Lottery Reports  
 
(1) The Division of Special Revenue shall estimate and certify to the Comptroller periodically that portion of the balance in the Lottery Fund which exceeds the needs of the division for the payment of prizes and compensation of licensed agents. 
(2) Reference Section 12-568
 
1.4 Quarterly Reports
 
a. Accounts Receivable - UConn Health Center  
(1) The report is required as of the end of each quarter.
 
(2) It should be submitted no later than the 25th of the following month.
(3) The report shall be "the book value of accounts receivable that are estimated by independent auditors as collectible at The John Dempsey Hospital and for its clinical programs at the health center in Farmington ...(and) at the Uncas-On-Thames Hospital."
(4) Reference Section 10a-128.
ACCOUNTING MANUAL 9-1 MAY 1994
1.5 Semi-Annual Reports
 
a. Commissioner of Administrative Services - Estimates of Revolving Fund Requirements
 
(1) Semi-annual reports are required:
(a) As of June 30 - which should be submitted no later than July 20. 
(2) The report, in memorandum form, shall be the amount the Commissioner of Administrative Services "estimates to be the requirements of state agencies for the twelve months immediately succeeding" for those items and services to be purchased for them by the Commissioner of Administrative Services through the General Services Revolving Fund. 
(3) Reference Section 4a-76.

1.6 Annual Reports

a. Petty Cash Fund
 
(1) This report is required as of April 30 of each year.
 
(2) It is to be submitted no later than May 31 of each year.
 
(3) Reference paragraph 2.14 of the Miscellaneous section for further information on this report.
 
(4) The report must be in the format shown in Exhibit 12-4 of the Miscellaneous section.
 
b. Pending Receipts

Reference the section on Receipts, page 2-16 - paragraph 6.9 for further details.

c. Deposit Slip (Form CO-39) Requirements
 
(1) In a memorandum, request the number of Deposit Slips required for the next fiscal year.
(2) The request is to be submitted no later than January 20 of each year.
ACCOUNTING MANUAL 9-2 APRIL 2000
(3)   Reference the section on Receipts, page 2-6 - paragraph 3.1 for further details.
d. Cash Held by Agencies - Reduced Expenditures  

(1) The report is required as of June 30. 

(2) It is to be submitted no later than July 25. 

(3) All agencies who have an authorized checking account, other than for Petty Cash, Student Activity, or Institutional Welfare Funds, shall report the fiscal year-end balance to the Office of the State Comptroller, Attention: Chief Accountant. 

(4) The report should be your checkbook balance at June 30 as reconciled to the bank statement. However, it is preferred that you submit an unreconciled report on time rather than a reconciled balance in a late report.

Do not report the bank statement balance, it is the balance per the agencies books that is required.

(5) The report must identify the appropriation account (Fund-Agency-SID) from where the funds were drawn. 

e. Dog Tag Sales - Department of Agriculture

 
(1) The report is for the fiscal year ended June 30 each year.
(2) It is to be submitted no later than September 30.
(3) Report total income and number of tags or plates sold at five cents each.Only the totals for the fiscal year and not the totals by town are required.
(4) Report the cost of the tags and the expenses incidental to their distribution to the town clerks and to the enforcement of the provisions of Chapter 435.Again the totals for the fiscal year and not the totals by towns are required.
ACCOUNTING MANUAL 9-3 MAY 1994
(5) The balance, income less costs, will complete the report.
(a) If the income exceeds the costs, the balance will be a positive figure.
(b) If the costs exceed the income, the balance will be a negative figure.
(c) Reference Section 22-341(b). 

f. Annual Report of all Real and Personal Property

The annual report of all Real and Personal Property, in the format prescribed by the Office of the State Comptroller, must be submitted by August 1st and must reflect the sum total of the physical inventory as of June 30. This report is to be submitted to the Comptroller's SPECIAL SERVICES DIVISION.

See the PROPERTY CONTROL RECORD PROCEDURES MANUAL for a detailed explanation of this report and the procedures to be followed.

Reference Section 4-36 of the General Statutes.

g. Confirmation of Federal and Other than Federal Grant Receivables (Awards)

As of March 31 of each year Central Accounting will distribute a report showing the balances on the Comptroller's records for grant awards appropriated as "receivables" under Sections 3-39a and 13a-166 of the General Statutes.

Agencies will be requested to confirm these balances in writing.

h. Agency Bank Accounts

On or before September 1st of each year, each agency will report to the Treasurer and the Comptroller all bank accounts held by the agency as of June 30. The report will be on a form to be provided annually to the agencies by the Treasurer, Reference Section 4-33(b).

ACCOUNTING MANUAL 9-4 MAY 1994
1.7 Annual Fund Transfers
 
a. Industrial Fund (Vocational Education) - 6008  
 
(1) Report any balance in excess of $350,000 as shown by Cash Balance, Inventory of Manufactured Articles, Material on Hand and In Process, Bills Receivable less a deduction for Obligations at June 30. 
(2) The excess will revert to the General Fund within ten months of the close of the fiscal year; therefore this report is required on or before the following March 31. 
(3) Reference Section 10-99. 
 
b. Sales and Services Account (Board of Education and Services for the Blind)
 
(1) Report any balance in excess of $300,000 as shown by Cash, Accounts Receivable and Inventory less Accounts Payable as of June 30. 
(2) The excess will revert to the General Fund. The report is required as soon after the end of the fiscal year as is practicable. A negative report is required. 
(3) Reference Section 10-304. 
 
c. Employment Security Special Administration Fund - 1405  
 
(1) Report any balance in excess of $500,000 plus approved commitments as of June 30 each year. 
(2) The excess is appropriated to the Unemployment Compensation Fund (Unemployment Trust Fund).
 (3) The report, in the form of a letter, should be approved by the Secretary of the Office of Policy and Management and by the Governor. 
(4) Reference Section 31-259(d).
ACCOUNTING MANUAL 9-5 MAY 1994

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ACCOUNTING MANUAL 9-6 MAY 1994

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