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

MEMORANDUM NO. 96-11

March 8, 1996

TO THE HEADS OF ALL STATE AGENCIES

This office has again been made aware of unreasonable delays, by debtor agencies, in the prompt processing of Transfer Invoices (CO- 608). Transfer Invoices should be given prompt attention by the debtor when received and every effort should be made to complete processing within seven (7) days after receipt.

Invoices from the Bureau of Business Services/Technical Service Division are an area of particular concern and of repeated violations of the processing time limit. These unpaid invoices directly affect the solvency of the internal service funds used to finance these services and can, potentially, lead to a serious problem.

Two reasons have generally been given as the cause for processing delays. They are:

1. Inability to properly identify charges.
2. Lack of funds.

The first problem area can be solved by a telephone call to the creditor agency asking for clarification and/or any additional information. If a telephone call can not solve the problem, then a written request should be made. But, it is still the responsibility of the debtor agency to review the invoice upon receipt and to act promptly in requesting clarification or additional information. Good "Business Practices" between the vendor (creditor agency) and the customer (debtor agency) must prevail.

In regard to the second reason, proper accounting and budgetary principles require that funds be available in the budget before services can be contracted for and that proper reservation of these funds be made in order to pay these obligations.

All agencies should remind all personnel concerned with the processing of vendor payments as to the importance of prompt handling of transfer invoices. Also, be sure that all personnel are properly instructed in the procedures contained in the Accounting Manual which concern the processing of transfer invoices.

Any questions should be directed to Accounting Services at 566- 6664.

Nancy Wyman
State Comptroller

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