GENERAL STATE ACCOUNTING POLICIES AND PROCEDURES

1.0 General Information

1.1 Statutory References

Each section will start with a reference to the pertinent statutes. You are encouraged to read the statutes which govern the particular section with which you are concerned.

The basic statutory reference for the Office of the State Comptroller is CGS Chapter 34 - Sections 3-111 through Sections 3-123d.

1.2 Comptroller's Authority

The Constitution of the State of Connecticut, Article Fourth, Section 24,

"The Comptroller shall adjust and settle all public accounts and demands, except grants and orders of the general assembly. He shall prescribe the mode of keeping and rendering all public accounts. He shall, ex officio, be one of the auditors of the accounts of the treasurer. The general assembly may assign to him other duties in relation to his office, and to that of the treasurer, and shall prescribe the manner in which his duties shall be performed."

Agencies must secure the Comptroller's approval prior to establishing or revising any accounting procedures (including forms and coding) which in any way affect the official State records and/or procedures.

All prior written or oral exceptions which are inconsistent with this manual are rescinded. Future exceptions to standard procedures will be in writing. Any oral exception, if not confirmed in writing, should be considered null and void within thirty days.

The Comptroller's records are the official accounting records of the State of Connecticut; it follows, therefore, that the Comptroller's Annual Report is the official statement of the state's revenue, expenditures and surplus.

It is the responsibility of the Chief Fiscal Officer or Business Manager of each state agency to reconcile the agency's records with those of the Comptroller. Any error discovered in this reconciliation (other than one which affects only the agency records) should be reported to OSC/Budget and Financial Analysis division.

2.0 Office of the State Comptroller Organizational Units

The Office of the Comptroller is divided into divisions. Those divisions which interface with other agencies are:

2.1 Accounts Payable

Director - Elizabeth Macha - 860-702-3405

The Accounts Payable Division manages the centralized accounts payable function for the state, maintains the 137,000 record vendor profile database that properly identifies vendors providing goods and services to the state, initiates and monitors the pay cycle process for the generation of payments in settlement of the state's obligations, conducts post-transactional examinations of encumbrances and expenditures for compliance, conducts pre-audits of procurement requests for $1 million or more, and performs a variety of processing activities to satisfy federal or state requirements and Freedom of Information requests.

The division also processes special payments such as tax-exempt bond funds, debt service, state legal settlements, land condemnations, human resource benefits, federal pass-throughs and state grants.

The division enforces the statutory, regulatory and accounting provisions mandated by state and federal law; facilitates the execution of statutory grant programs for payment to municipalities and/or not-for-profit organizations; generates summary and detailed reports of payments to municipalities and provides assistance to the municipalities' independent auditors in the reconciliation of such payments; and maintains financial records, including garnishments/offsets through the vendor file database within Core- CT; assists agencies in processing transactions and troubleshooting problems with such transactions in Core-CT; offers vendors online access to their financial information, and develops manuals and provides training to the agencies' business office staff.

2.2 Budget and Financial Analysis

Director - Carolyn Salwen - 860-702-3352

The Budget and Financial Analysis Division performs the state's accounting and financial reporting functions. The division posts, analyzes and reports state expenditures and receipts by fund and account category inclusive of federal and other funding sources. The division computes and reports direct and indirect costs associated with major state programs. At the Comptroller's direction, the division prepares a monthly analysis of the state's budget condition that contains the financial statements for the latest month and projects the budget position to year's end.

The division publishes two of the Comptroller's annual financial reports - a budgetary base (modified cash basis of accounting) report that details and analyzes state expenditures, receipts, and capital budget activities for the fiscal year; and an Annual Comprehensive Financial Report (ACFR) prepared in accordance with Generally Accepted Accounting Principles that analyzes the state's overall fiscal position and provides audited financial statements for state and state-supported fiscal activities.

The division is also responsible for the management of the state's real and personal property for insurance and accounting purposes, as well as maintaining casualty loss records. The division administers the statewide purchasing card and fuel card programs, including auditing and compliance reviews of the daily transactions of each of the 1,850 cardholders.

2.2.1 Accounting Services

Fiscal Administrative Manager 1
Joanne Lacaria - 860-702-3379

Responsible for recording all appropriations, receipts and expenditures. Determines the proper coding for all receipts and expenditures. All questions regarding the State's accounting should be addressed to this division.

2.2.2 Core-CT

Donalynn Black - 860-702-3333

Core-CT is the official book of record for the State of Connecticut. Core-CT does not set policy and agencies must seek the advisement of the oversight agency for the area of concern. The Core-CT helpdesk (860) 622-2300 will assist users with software problems and questions on entering data into the software.

The Core-CT website has Manager's Guides, Job Aids and UPK exercises to help users with questions and problems on how to complete tasks in Core-CT.

2.2.3 Cost Reporting

Robert Gribbon - 860-702-3352

Responsible for cost accounting, Statewide Cost Allocation Plan (SWCAP), indirect cost proposals, fringe benefit cost recoveries, per capita costs, Medicare/Medicaid cost reporting and Cash Management Improvement Act (CMIA) compliance.

2.2.4 Administrative Services

Assistant Director - Carolyn Mercier - 860-702-3318

Develops and monitors compliance for accounting systems and procedures, conducts Purchasing Card audits and reviews agency compliance with audit report recommendations. Responsible for employee union funded tuition and travel management, casualty claim records, real and personal property inventory control and part pay military letters. Additional responsibilities include providing computer processing services and support for the operative divisions within the Office of the State Comptroller.

2.3 Healthcare Policy and Benefits

Director - Thomas Woodruff - 860-702-3481
Assistant Director - Scott Anderson - 860-702-3574
Assistant Director - Margaret Haering - 860-702-3486

Responsible for group life insurance, group health insurance, deferred compensation, and other employee benefits.

2.4 Information Technology

Director - Angelo Romano - 860-622-2583

This division represents the agency on the management team responsible for overseeing the operation of the State's financial and administrative system, Core-CT. This ERP system encompasses the State's accounting, accounts payable, accounts receivable, asset, billing, e-procurement, inventory, purchasing, human resources, time and attendance, payroll, and benefits administration functions. In total there are approximately 60 OSC employees who work full time on supporting the operation of the system. The Director of the Division also assists the Comptroller in strategic IT planning and coordinates OSC's procurement of IT hardware, software and services.

2.5 Payroll Services

Director - Mark Bissoni - 860-702-3451

Responsible for all state payrolls. The Payroll Services Division pays all state employees, coordinates all payroll deductions, maintains records on payroll taxes and deposits federal and state income tax withholding and social security contributions. It pre-audits and issues state employee and deduction checks on a bi-weekly basis; submits deduction reports; maintains wage execution records, and administers direct deposit programs.

2.6 Retirement Services

Director - John Herrington - 860-702-3491

Responsible for all state retirement systems (except the Teacher's Retirement System), and the Social Security Program. The Retirement Services Division administers state pension plans serving more than 40,000 retirees, providing a comprehensive package of services including retirement counseling and administrative support to the Connecticut State Employees Retirement Commission.

3.0 Manuals

3.1 State Accounting Manual (SAM)

This manual will be referred to as the State Accounting Manual or by its acronym SAM. The manual and all updates are published by the Budget and Financial Analysis Division of the Comptroller.

All published General Letters, Numbered Memoranda and general correspondence on subjects covered in this manual that were issued prior to the subject being covered in SAM are superseded.

This manual will not supersede (unless specifically indicated) Procedures Manuals issued by other Comptroller Divisions. SAM should be used in conjunction with the Procedures Manuals. If you discover any apparent discrepancies or conflicts between SAM and a Procedures Manual please contact OSC/Budget and Financial Analysis division. http://osc.ct.gov/bfa/ 

Each agency Chief Fiscal Officer or Business Manager is responsible for disseminating the information in SAM and in the revisions to all those in his/her agency that have a need for the information.

The State Accounting Manual is available in electronic format and is located on the State Comptrollers Website. As sections are updated, state agencies will be advised through the State Comptrollers listserv and/or a Core-CT Daily Mail.

There are hyperlinks to other State of Connecticut websites to give users additional information on specific topics.

3.2 Office of the State Comptroller Procedures Manuals

3.2.1 Trustee Accounts (formerly: Activity and Welfare Funds) (Administrative Services)

3.2.2 Indirect Cost and Fringe Benefits Recovery Procedures Manual (Budget and Fiscal Analysis)

3.2.3 Property Control Manual (Administrative Services)

Any or all portions of any manual may be reproduced. In fact such reproduction is encouraged so that each "operating" person who has a need for the information can be given a copy of the portion (s) relating to his/her particular function (s). This manual has many hyperlinks which will give additional detailed information on specific topics.

4.0 State of Connecticut Guides and Manuals

4.1 Fuel Card Policies and Guidelines

4.2 Fuel Cardholder Work Rules

4.3 Internal Control Guide

4.4 Purchasing Card-Cardholder Work Rules

4.5 Purchasing Card Coordinator Manual

4.6 Tuition Reimbursement Program

4.7 Union-funded Travel Procedures

These manuals and guides may all be found at: http://osc.ct.gov/manuals