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STATE OF CONNECTICUT |
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NANCY WYMAN
COMPTROLLER |
OFFICE OF
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775 |
MARK OJAKIAN
DEPUTY COMPTROLLER |
MEMORANDUM NO. 2001-14
March 2, 2001
TO THE HEADS OF ALL STATE AGENCIES
| Attention: |
Chief Administrative and Fiscal Officers, and
Business Managers |
| Subject: |
Handling of Funds for Seminars, Conferences and
Symposiums |
I. PURPOSE
- To remind State agencies of the proper handling of funds involving a
seminar, conference or symposium. The following information supersedes the
previous Comptroller's Memorandum No. 97-59
dated November 21, 1997.
II. PROCEDURE FOR STATE EVENT
- The following procedures are to be adhered to when State agencies are
sponsoring or hosting seminars, conferences and symposiums.
- If the monies or funds are mailed directly to the state agency and are
made payable to the state agency or the State Treasurer, it must be
accounted for through the State accounting system. For example: A
state agency is sponsoring an internal control seminar and each participant
must pay to attend. A separate account will be established and all funds
will be deposited to that account.
- The following procedure will apply:
- 1. Obtain from the Comptroller's Accounting Services Unit a non-lapsing
special identification in the 300 series. A separate account is not needed
for each event; request a single account for all events sponsored.
- Upon approval of the account from Accounting Services, deposit the monies
on Form CO-39, Deposit Slip, as restricted revenue, document type
"SR" portion of the CO-39. Use 99200 as the revenue object.
- 3. Prior to processing any expenditures, the monies must be committed
using the CO-96, Commitment Batch List.
- 4. Expenditures are to be processed through the Comptroller's Accounts
Payable Division. Refer to the Expenditure Section of the State Accounting
Manual for processing instructions.
III. PROCEDURE FOR NON-STATE EVENT
- This is for an event being sponsored by an organization within the State
where the funds/monies are being collected by a State employee who is a
member of the organization. The funds/monies cannot be accounted for through
the State accounting system. For example: If a state employee is a
member of a national organization and the organization is conducting a
seminar here in Connecticut, the state employee may collect the seminar fee
and must deposit it in the organization's bank account.
- An agency cannot establish a private bank account to support the
sponsorship of a conference. The following procedure will apply:
- 1. The funds or monies are deposited into the established checking account
of the organization.
- 2. The funds are disbursed according to the organization's procedures.
IV. QUESTIONS
- Questions regarding establishing a 300 series account may be directed to
the Comptroller's Accounting Services Unit at (860) 702-3380.
- Questions regarding memorandum interpretation may be directed to the
Comptroller's Policy Services Division at (860) 702-3440.
NANCY WYMAN
STATE COMPTROLLER
NW:CH
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