COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
DEPUTY COMPTROLLER
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| STATE OF CONNECTICUT | ||
| NANCY WYMAN COMPTROLLER |
OFFICE OF
THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775 |
MARK OJAKIAN DEPUTY COMPTROLLER |
MEMORANDUM NO. 96-15
April 8, 1996
TO THE HEADS OF ALL STATE AGENCIES
| Attention: | Chief Administrative and Fiscal Officers and Business Managers |
| Subject: | Processing of a Transfer Invoice (CO-608) Versus an Invoice Voucher (CO-17) |
Generally, State agencies should not pay other State agencies with a check. The following clarifies the proper use of transfer invoices (CO-608) versus invoice vouchers (CO-17) for inter-agency payments.
Transfers are used between State agencies to settle claims charged to appropriations or funds administered by these agencies. However, sometimes the issuance of a vendor check may be the only way to satisfy a claim. The debtor agency must make the determination of whether a transfer invoice or a check should be issued by asking the following question: Are the funds going to be deposited into an independently controlled account (activity, welfare, etc.)?
| Response - Yes | A check must be processed using the creditor agency's unique FEIN number. In preparing the expenditure document (CO- 17), the creditor agency name, account number, and city, state, zip code must appear as shown below. |
| Creditor Agency Name Account Name (Activity/Welfare) City, State, Zip Code | |
| Do not use either the Comptroller's FEIN
(06-6000798) or vendor file exception code (agency number preceded by zeros). | |
| Standard expenditure procedures should be
followed in processing this invoice as outlined in the Expenditure Section of the State Accounting Manual (SAM), section 6-3.1 and 6.3.2. | |
| Response - No | A transfer invoice must be processed as outlined in the Transfers Section of SAM, Section 7-1 through 7-27. |
Questions regarding this memorandum may be directed to the Office of the State Comptroller.
Accounts Payable Division, 566-3939
(Vendor Checks)
Accounting Services Division, 566-6664
(Service Transfers)
NANCY WYMAN
STATE COMPTROLLER
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