State of Connecticut OFFICE OF THE STATE COMPTROLLER Accounting Manual TABLE OF CONTENTS

state of connecticut

TABLE OF CONTENTS
STATE ACCOUNTING MANUAL

CONTENTS UNDER REVISION JANUARY 2006

SECTION PAGE
GENERAL STATE ACCOUNTING POLICIES AND PROCEDURES 1-0
1. General Information 1-1
2. Funds 1-5
3. Agencies 1-10
RECEIPTS 2-0
1. General Information 2-1
2. Bank Deposits 2-2
3. Deposit Slips - CO-39 2-4
4. Coding Deposit Slips - Revenue Objects 2-6
5. Corrections and Adjustments to Receipts 2-8
6. Pending Receipts 2-11
7. Internal Control 2-14
8. Exhibits 2-21
9. Forms Completion and Description 2-37
APPROPRIATIONS 3-0
1. General Information 3-1
2. Appropriation Codes, Types and Uses 3-3
3. Allotments 3-10
4. Lapsing and Continuing Appropriations 3-12
5. Exhibits 3-16
6. Forms Completion and Description 3-20
VENDOR PROFILE  4-0
1. General Information 4-1
2. Vendor System Inquiries 4-2
3. Forms Completion 4-6
COMMITMENTS 5-0
1. General Information 5-1
2. Commitment Batch Lists 5-3
3. Commitment Documents 5-4
4. Adjustments to Commitments 5-11
5. Installment Purchases, Lease Purchase and Capital Leases 5-13
6. State Leased Rental Property 5-15
7. Travel Authorization 5-16
8. Fiscal Year-End Procedures 5-18
9. Miscellaneous 5-20
10. Forms Completion and Description 5-23
ACCOUNTING MANUAL i JANUARY 2006
PAGE
EXPENDITURES 6-0
1. General Information 6-1
2. Expenditure Batch Lists 6-8
3. Expenditure Documents 6-22
4. Invoice Procedures 6-23
5. Full/Partial Liquidation Indicator 6-27
6. State Aid Grant Payment Identification 6-30
7. Garnishments Against Vendors 6-31
8. Federal Income Tax Reporting, Form 1099 6-32
9. Determination of Special Compensation and Expenses 6-41
10. Undeliverable Checks 6-42
11. Revenue Refund Procedures 6-45
12. Interest Expense for Late Payments to Vendors 6-47
13. Cancelling Vendor Checks 6-50
14. Request for Vendor Check Information, CO-860 and
Vendor Check Information Request Listing, CO-860L 6-53
15. Exhibits 6-56
16. Forms Completion and Description 6-56
TRANSFERS AND ADJUSTMENTS 7-0
1. General Information 7-1
2. Transfer Documents 7-2
3. Transfer List Uses 7-8
4. Agency Correction or Adjustment Report Uses 7-10
5. Fiscal Year End 7-12
6. Exhibits 7-13
7. Forms Completion and Description 7-20
GRANTS 8-0
1. General Information 8-1
2. Unrestricted Grants 8-2
3. Restricted Federal Grants and Contracts 8-3
4. Other Than Federal Grants - Restricted 8-8
5. Transfers of Grants Between State Agencies 8-9
6. Closing Out Grants 8-12
7. Requesting Grant Appropriation Codes (SID) 8-13
8. Fiscal Year End Procedures - Grants 8-14
9. Exhibits 8-15
10. Forms Completion and Description 8-18
ACCOUNTING MANUAL ii FEBRUARY 2006
PAGE
REPORTING 9-0
1. Agency Reports to Comptroller 9-1
2. Comptroller Reports 9-7
3. Comptroller Report Samples and Descriptions 9-9
4. Vendor Offset System Report Samples and Descriptions 9-26
YEAR END PROCEDURES AND FINANCIAL REPORTING 10-0
1. General Information 10-1
2. Statutory (Legal) Closing and Reporting 10-3
3. GAAP Closing and Reporting 10-4
4. Federal Funds Single Audit Act Reporting 10-36
CODING replaced by CHARTFIELDS January 2006
General Information
Tables
MISCELLANEOUS 12-0
1. General Information 12-1
2. Imprest Petty Cash Funds 12-2
3. Workers' Compensation - Disposition of- "First" Check 12-16
4. Management of Receivables - Recommended Practice 12-21
ACCOUNTING MANUAL iii JANUARY 2006

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