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| Attention: | Chief Administrative and Fiscal Officers, Business Managers, and Accounts Payable Offices |
| Subject: | Guidance on Determining Voucher Invoice and Receipt Dates |
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| This memorandum supersedes Comptroller's Memorandum 2007-24. |
Accurate completion of the invoice and receipt dates on the Core-CT voucher is important since those dates are used to determine payment due dates for discounts, establish interest accrual dates and calculate vendor accounts payable for inclusion in year-end GAAP reporting.
Invoice date is the date the agency receives an invoice from the vendor through any state location.
Upon receipt, a vendor invoice should be date stamped "Received" or otherwise marked in some way with the date, and this date should be entered in the invoice date field on the Core-CT voucher. The invoice date is usually not the date when the voucher is created in Core-CT or the date on the vendor's invoice. For invoices received via email, the invoice date is the received date on the email, not the date first read or printed. If the invoice is generated internally, the invoice date should be the date the invoice was prepared and approved.
Receipt date refers to the date goods or services were received or contractually due. If multiple dates or billing periods are included on a single invoice, use the latest date.
Please refer to State Accounting Manual https://osc.ct.gov/apd/invrctdates/APdetermine080918.html for a guide to determining invoice and receipt dates for various types of transactions.
Questions should be addressed to the Accounts Payable Division at osc.apdpa@ct.gov.
KEVIN LEMBO
STATE COMPTROLLER
KL:EM:lt
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