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STATE OF CONNECTICUTOFFICE OF THE STATE COMPTROLLER |
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Encumbrances
| 1.0 | General Information |
| 1.1 Statutory References | |
| 1.2 Definition | |
| 1.3 Encumbrance and Appropriations | |
| 1.4 Encumbrance and Allotments Calendar | |
| 1.5 Encumbrance and Requisitions | |
| 2.0 | Purchase Orders |
| 2.1 Pre Audits | |
| 2.1.1 Purchase of Service Agreements over $1 Million | |
| 2.1.2 Purchase Orders over $1 Million | |
| 2.2 PCard Program | |
| 2.3 Installment Purchase, Lease Purchase and Capital Lease | |
| 2.4 CORE-10 and DOIT-10 | |
| 3.0 | Encumbrances for Personal Service Agreements/POS Contracts |
| 3.1 Employee/employer relationships | |
| 3.2 Common-law Rules | |
| 3.3 Special Instructions for Leases and Contracts Purchase Orders | |
| 4.0 | Change Orders |
| 4.1 Adjustments to Purchase Orders | |
| 4.2 Adjustments to State Leased Rental Property | |
| 5.0 | Installment Purchases, Lease Purchase and Capital Leases |
| 5.1 Statutory Reference | |
| 5.2 Application to Lease, Lease Purchase, and Installment Purchase | |
| 5.3 Approvals, Appropriations, and Account Codings | |
| 5.4 Definitions and Guidelines for Capital Lease Determinations | |
| 6.0 | State Leased Rental Property |
| 7.0 | Fiscal Year-End Procedures |
| 7.1 Encumbrance Document Processing | |
| 7.2 Lapsing and Continuing Appropriations and Subsequent Expenditures | |
| 8.0 | Assignment and Assumptions of Contracts, Leases and Vendor Payments |
| 8.1 Definitions | |
| 8.2 Types of Assignment | |
| 8.2.1 Complete Assignment and Assumption | |
| 8.2.2 Partial Assignment | |
| 8.2.3 Completing an Assignment and Assumption | |