1.0 Agency Reports to Comptroller
1.1 Statutory Reference
CGS Section 3-112 as well as specific references for particular reports.
2.0 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 Office of the State Comptroller, Budget & Financial Analysis
Division, 55 Elm Street, Hartford, Connecticut 06106 unless otherwise
stated. Note - any report required by the Office of the State Comptroller or
any division thereof, which is not mentioned in the following paragraphs, is
3.0 Quarterly Reports
3.1 Accounts Receivable - UConn Health Center
Reference CGS Section 10a-128.
A. The report is required as of the last day of each quarter.
B. It should be submitted no later than the 25th of the following month.
C. 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 University of Connecticut Health Center in
Farmington ... (and) at the Uncas-On-Thames Hospital."
3.2 Calculation of Taxable Benefits on Non-Business Use of State
A. An annual memorandum is issued by the Comptrollers Office which
provides instructions for state employees who commute in or use a state
vehicle for personal business because of certain resulting tax consequences.
B. Agencies must maintain the records necessary to properly substantiate
the dollar value of the vehicle use benefit for the period November 1
through October 31 of each year (special accounting period).
C. A quarterly reporting of these taxable benefits must be recorded on
the Comptroller's payroll record for the employee.
D. Upon termination of an employee, his or her payroll record must be
updated with the employee's final payroll check for the taxes due on this
4.0 Semi-Annual Reports
4.1 Commissioner of Administrative Services - Estimates of Revolving
Reference CGS Section 4a-76.
A. Semi-annual reports are required:
1. As of June 30 - which should be submitted no later than July 20.
2. As of November 30 - which should be submitted no later than December
B. 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.
5.0 Annual Reports
5.1 Cash Held by Agencies - Reduced Expenditures
A. The report is required as of June 30.
B. It is to be submitted no later than July 25.
C. All agencies who have an authorized checking account, other than for
petty cash, student activity, or trustee funds, shall report the fiscal
D. The report should be your checkbook balance at June 30 as reconciled
to the bank statement. However, it is preferred that you submit an
un-reconciled report on time rather than a reconciled balance in a late
Do not report the bank statement balance; it is the balance per the
agencies books that is required.
E. The report must identify the appropriation account
(Fund-Department-SID) from which the funds were drawn.
5.2 Cash Management Improvement Act (CMIA)
A. All agencies operating major federal programs covered by the CMIA
Treasury/State Agreement must report federal/state interest liability on an
B. The federal reporting deadline is December 31.
C. An annual memorandum will be sent to agencies with covered programs
outlining their reporting requirements.
5.3 Cost Allocation Plans/Indirect Cost Proposals
A. All agencies receiving federal or any other grants, or private funds,
etc., must prepare an indirect cost proposal or cost allocation plan for
each fiscal year of the grant.
B. Within six months after the close of each fiscal year, send the
proposal/plan to the Comptroller's Office for approval. This allows the state
to recover both agency and statewide indirect costs as permitted by federal
regulations. The proposal/plan is due December 31. See the Indirect Costs
and Fringe Benefit Recovery Manual
5.4 Dog Tag Sales - Department of Agriculture
Reference CGS Section 22-341(b).
A. The report is for the fiscal year ended June 30 each year.
B. The report must be submitted no later than September 30.
C. Report total income and number of tags or plates sold. Only the totals
for the fiscal year and not the totals by town are required.
D. 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
CGS Chapter 435. Again the totals for the fiscal year and not the totals by
towns are required.
E. The balance, income less costs, will complete the report.
1. If the income exceeds the costs, the balance will be a positive
2. If the costs exceed the income, the balance will be a negative figure.
5.5 Federal Financial Assistance Reporting Package
Reference CGS Section 4-33(b).
The information in this package is used to meet the requirement of the
Federal Single Audit Act. The Federal Financial Assistance reporting package
is due September 30.
A. Agency Bank Accounts
On or before September 1 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.
5.6 Funds Awaiting Distribution
Annually, as of June 30, a report in memorandum form, must state that
the Agency Fund 34003 has been reconciled and any required correction has
been requested. This report must be submitted to the Comptroller's Budget & Financial
Analysis division, no later than July 31.
Negative reports are not required; therefore, only agencies with a
balance in the 34003 fund at June 30 must report.
5.7 Internal Control Questionnaire
Each agency is required to complete the internal control questionnaire
contained in the Internal Control Guide. The internal control questionnaire
must be completed by June 30, and kept at the agency.
The review of these questions is to be documented by a report noting any
weaknesses with recommendations for solutions. Whenever remedial action is
required, the agency should prepare and implement an action plan to correct
the deficiency. The completed internal control questionnaire remains at the
agency and is made available upon request by the Auditors of Public
Agencies should access and complete the internal control questionnaire
on-line. Agencies may find it useful to distribute sections of the
questionnaire to the appropriate business area managers for completion. At
the end of the questionnaire, there is a form that the agency head and
business manager must sign to confirm that the information entered into the
questionnaire is complete and accurate.
Agencies can review the prior year's completed internal control
questionnaire, record any changes to the questionnaire and save as a new
document for the new fiscal year . Agencies must also document if no changes
The Internal Control Guide and questionnaire can be found at:
5.8 Petty Cash Fund
A. This report is required as of April 30 of each year.
B. It is to be submitted no later than May 31 of each year.
C. The report must be in the format prescribed by our office.
D. Reference paragraph 2.14 of the Miscellaneous section for further
information on this report.
5.9 Real and Personal Property Annual Report - CO-59 Report
Reference CGS Section 4-36 of the General Statutes.
The annual report of all Real and Personal Property, in the format
prescribed by the Office of the State Comptroller, must be submitted by
October 1 and must reflect the sum total of the physical inventory as of
June 30 . Physical Inventory is to be completed in Core-CT. There are
statewide queries that were developed for the CO-59 report. Any discrepancy
from these queries should be noted and explained when the report is
submitted to the Comptroller's Administrative Services Division.
See the Property Control Manual for a detailed explanation of this report
and the procedures to be followed.
6.0 Annual Fund Transfers
6.1 Employment Security Special Administration Fund - 12032
Reference CGS Section 31-259(d).
A. Report any balance in excess of $500,000 plus approved commitments as
of June 30 each year.
B. The excess is appropriated to the Unemployment Compensation Fund
(Unemployment Trust Fund).
6.2 Industrial Fund (Vocational Education) - 21003
Reference CGS Section 10-99.
A. Report any balance in excess of $500,000 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.
B. 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.
C. 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.
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