| 1.0 |
General Information |
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1.1 Statutory References |
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1.2 Processing of Claims |
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1.3 Properly Encumbered Obligations |
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1.4 Expenditure Coding |
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1.5 Invoice Date |
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1.6 Receipt Date |
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1.7 Post Audit of Vendor Payments |
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1.7.1 Audit Criteria |
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1.7.2 Agency Responsibility |
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1.7.3 Reporting of Post Audit Findings |
| 2.0 |
2.0 Special Types of Expenditures |
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2.1 Funds Awaiting Distribution "Pending Receipts" |
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2.2 Petty Cash Replenishment |
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2.3 PCard Purchasing Program |
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2.4 Transfers (Claims Between State Agencies) |
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2.5 Prepayments |
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2.6 Advance Payments |
| 3.0 |
3.0 Vouchers |
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3.1 General Information |
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3.2 Voucher Approvals |
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3.3 Types of Vouchers |
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3.3.1. Adjustment Vouchers |
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3.3.2. Journal Voucher |
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3.3.3. Regular Vouchers |
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3.3.4. Reversal Vouchers |
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3.3.5 Template Vouchers |
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3.4 Closing Vouchers |
| 4.0 |
Request for Replenishment
of Petty Cash |
| 5.0 |
Garnishments Against Vendors |
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5.1 General Information |
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5.2 OSC Approved Garnishments |
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5.3 Vendor Offsets |
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5.3.1 General Information |
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5.3.2 Statutory Reference CGS Section 12-39g |
| 6.0 |
Federal Income Tax Reporting / Form 1099 |
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6.1 Federal Employer Identification Number (FEIN) Social Security Number (SSN)
Reporting for Vendors |
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6.2 1099 - MISC Miscellaneous Income |
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6.3 1099-G Certain Government Payments |
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6.4 1099 - S Proceeds from Real Estate Transactions |
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6.5 1099-INT Interest Income |
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6.6 Determining Withholding |
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6.7 Special Considerations in Form 1099 Reporting |
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6.7.1 Lump Sum Payments for Labor and Material |
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6.7.2 Payment to Third Parties |
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6.7.3 Scholarships and Fellowships |
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6.7.4 Payment to Non-Resident Aliens |
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6.7.5. Difficulty of Care Payments |
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6.7.6 Payments from Petty Cash |
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6.7.7 Royalty Payments |
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6.8 Non-Reportable Types � Exempt from 1099s |
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6.8.1 Commodities |
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6.8.2 Federal, State, and Local Government Units |
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6.8.3 Non-profit Organization |
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6.8.4 Tax-Exempt Organizations |
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6.9 Special Processing Payments and Requirements |
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6.9.1 Payments from Activity, Patient, and Other Local Funds |
| 7.0 |
Payment to State Employees |
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7.1 Union Funded Travel |
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7.2 Tuition Reimbursement |
| 8.0 |
Determination of Special Compensation and Expense |
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8.1 Statutory References |
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8.2 Approvals |
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8.3 Requirements |
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8.4 Payments to Dual Employed State Employees |
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8.4.1 Statutory References |
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8.4.2 Requirements |
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8.5 State Officers, Boards, Commission Deputies, and Employees |
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8.5.1 Statutory Reference |
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8.5.2 Requirements |
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8.6 Licensing Boards and Commissions |
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8.6.1 Statutory Reference |
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8.6.2 Requirements |
| 9.0 |
Undeliverable Checks |
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9.1 Undeliverable Vendor and Payroll Checks |
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9.2 Requests from Asset Recovery Organizations (finders) |
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9.2.1 Outstanding Vendor Check List |
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9.2.2 Agency Internal Procedures |
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9.3 Outstanding Checks for Activity and Welfare Funds |
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9.3.1 Statutory References |
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9.3.2 Requirements |
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9.4 Resources |
| 10.0 |
Revenue Refund Procedures |
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10.1 OSCIR |
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10.2 Unrestricted General Fund Refunds |
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10.2.1 OSCIR Refunds |
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10.2.2 Statutory References |
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10.2.3 Requirements |
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10.3 Restricted General Fund Refunds |
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10.4 Other Than General Fund Refunds |
| 11.0 |
Interest Expense for Late Payments to Vendor |
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11.1 Statutory References |
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11.2 General Information |
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11.3 Exceptions to Prompt Payment Provisions |
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11.3.1 Statutory Reference |
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11.3.2 Statutory Exceptions |
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11.4 Time Considerations |
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11.4.1. Time Frame for Processing Claims |
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11.4.2 Timely Payment Definition |
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11.4.3 Disputed Claims |
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11.5 Processing Interest Payments |
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11.5.1 General Information |
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11.5.2 Statutory References |
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11.5.3 Statutory Requirement |
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11.5.4 Payment Procedures |
| 12.0 |
Cancelling Vendor Payments |
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12.1 Payment Cancellation Submissions |
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12.2 Check Face Requirements |
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12.3 CO-790 and CO-790S Explanation |
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12.4 Returned Funds |
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12.5 Cancelling Checks from Different Fiscal Years |
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12.6 Timely Processing of Payment Cancellations |
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12.7 Unclaimed Checks |
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12.8 Cancellation of Duplicate or Overpayment Vendor Checks |
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12.9 Payment Cancellation Statement, CO-790S |
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12.10 Time Interval Before Submission |
| 13.0 |
Request for Payment Information, CO-860 |
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13.1 General Information |
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13.2 Processing of Requests |
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13.3 Recovery of the Original Issued Check |
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13.4 Inquiries Regarding Disposition of Request |
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