STATE OF CONNECTICUT
NANCY WYMAN COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	MARK OJAKIAN DEPUTY COMPTROLLER

MEMORANDUM NO. 2004-14

April 26, 2004

TO THE HEADS OF ALL STATE AGENCIES

We will continue using the Claims Authorization Form (CO-512) for fiscal year 2004-2005.  An updated Claims Authorization Form (CO-512 revised April 2004) for fiscal year 2004-2005 must be completed and forwarded to the Comptroller's Office, Accounts Payable Division, 55 Elm Street, Hartford, CT 06106 attn: Linda Carney, by June 11, 2004.

This Claims Authorization Form (CO-512) is available for downloading from the OSC website https://osc.ct.gov/agencies/forms/index.html. The signature of the agency head (i.e. Commissioner) must appear on all Claims Authorization Forms to certify that encumbrances and expenditures are "chargeable to the appropriations indicated."

Encumbrance and expenditure documents may not be processed for the new fiscal year if the revised Claims Authorization Forms (CO-512) are not received by this date. 

• Proper internal accounting controls in every accounting system require a segregation of duties in both the procurement and accounts payable cycle. 
• Mark only one box next to each name indicating that the employee is authorized to approve encumbrances or expenditures.
• The signature line of each authorized person is no longer required. However, the Agency Head must still sign in the signature space provided. 

Questions regarding the segregation of duties or the Claims Authorization Form (CO512) should be addressed to:

The Accounts Payable Division will return Claims Authorization Forms to the agency for non-compliance.

NANCY WYMAN
STATE COMPTROLLER

NW:LMC

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