Expenditures

1.0 General Information

1.1 Statutory References

CGS Sections 3-25, 3-112, 3-117, 4-69, 4-86, 4-89 & 4a-71 to 74.

1.2 Processing of Claims

The processing of vendor claims is the responsibility of each agency's accounts payable section. Claims should be processed in a timely manner so that no additional costs are incurred by the State. All questions should be addressed directly to that section in your own agency.

1.3 Properly Encumbered Obligations

Expenditures should only be made to liquidate properly encumbered obligations. Refer to the Encumbrances section of this manual for a full explanation of encumbering funds.

1.4 Expenditure Coding

All expenditure documents must be coded in accordance with the account coding listed in the Chartfield section of the State Accounting Manual. Refer to:

http://osc.ct.gov/StateAcct/sam/coding/coding.htm

The current chartfields used for coding transactions in Core-CT consists of the following elements:

A. Business Unit - The State of Connecticut's accounting system modules define Business Units at different levels. General Ledger has one Business Unit: State. Accounts Payable, Purchasing and Accounts Receivable modules have lower level definitions. It is a required chartfield on all expenditure and revenue transactions.

B. Fund - The Fund chartfield is defined as a financial and accounting entity with a self-balancing set of accounts. It records cash and other financial resources, with related liabilities, fund balance, and any corresponding changes, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitation. It is a required chartfield on all expenditure and revenue transactions.

C. Department - Identifies the financial management organizational entity associated with a particular financial transaction. Organization values represent any divisional breakdown of an entity into operating units. They are used to capture the financial management view of the state's agencies, boards, and commissions. Combined with other chartfield values, they form the basis for department budgets that track expenditures and revenues. It is a required chartfield on all expenditure and revenue transactions.

D. SID - Special Identification Code is used to uniquely define appropriation budgets by tying an accounting transaction back to the appropriations act via a combination of other chartfields - Fund + Dept + SID. The SID also defines the source and use of funding in non-appropriated funds. It is a required chartfield on all expenditure and revenue transactions. View valid Fund/SID combinations: http://osc.ct.gov/StateAcct/sam/coding/coding.htm

E. Program - Captures related activities that cross organizations and are directed towards the accomplishment of a set of recognizable objectives. The State may set up program chartfield values to track revenue and expenditures for, and apply budgetary control to, programs within each business unit. It is a required chartfield on all expenditure and revenue transactions.

F. Account - Used to specify the balance sheet account or operating account (i.e. expenditure or revenue codes) on financial transactions. Each account is assigned an account type which indicates whether the value entered in the Account chartfield is an asset, liability, fund equity, expenditure or revenue type account. It is a required chartfield on all expenditure and revenue transactions.
http://osc.ct.gov/StateAcct/sam/coding/coding.htm

G. Project - Captures and controls project and grant information. The accounting system supports both Project and Grant chartfield values in the same database table. The Project chartfield is designed to track project and grant financial activity, which can cross budget years, funds and departments. It is a required chartfield on all expenditure and revenue transactions.

H. Chartfield 1 - This field captures data relating to activities of a particular project or grant. It is a required chartfield on all expenditure and revenue transactions posted to Project 3 Budgets.

I. Chartfield 2 - Captures agency specific values that are not captured by any of the other chartfields, such as function, activity, and extension fields. It is not a required chartfield on expenditure and revenue transactions.

J. Budget Reference - Enables users to identify separate overlapping budgets that share the same combination of non-budget reference chartfields. The fiscal year is used as the Budget Reference. It is a required chartfield on all expenditure and revenue transactions.

K. Source Type - Identifies Project transactional data associated with a given cost at a more detailed level. This chartfield value is to be used by the project costing agencies who have configured these values to address their agencies' needs.

L. Category - Identifies Project transactional data associated to a given cost at a more detailed level. It is used in conjunction with Source Type. This chartfield value is to be used by the project costing agencies who have configured these values to address their agencies' needs.

M. Sub-Category - Identifies Project transactional data associated to a given cost at a more detailed level. It is used in conjunction with Source Type and Category. This chartfield value is to be used by the project costing agencies who have configured these values to address their agencies' needs.

1.5 Invoice Date

The invoice date is the date the document is received from the vendor. Upon receipt, a vendor invoice should be date stamped "Received" or otherwise marked in some way with the date, and this date should be entered in the invoice date field on the Core-CT voucher. For emailed invoices, the invoice date is the date the email was received, not the date first read or printed. For audit purposes, vendor email must be provided and should match the invoice date entered in Core CT. The invoice date is usually not the date when the voucher is created in Core-CT or the date on the vendor's invoice. If the invoice is generated internally, the invoice date should be the date the invoice was prepared and approved.

For a listing of examples refer to https://osc.ct.gov/apd/invrctdates1021/APdetermine080918.html

1.6 Receipt Date

The receipt date refers to the date goods or services were received or contractually due. If multiple dates or billing periods are included on a single invoice, use the latest date.  https://osc.ct.gov/apd/invrctdates1021/APdetermine080918.html

Accurate completion of the invoice and receipt dates on the Core-CT voucher is important since those dates are used to determine payment due dates for discounts, establish interest accrual dates and calculate vendor accounts payable for inclusion in year-end GAAP reporting.

1.7 Post Audit of Vendor Payments

The Office of the State Comptroller Accounts Payable Division performs monthly post audit of randomly selected expenditure documents. The documents requested must be forwarded within five (5) business days from the date of the request. The Auditors of Public Accounts will be notified of any failure to comply.

1.7.1 Audit Criteria

Expenditure documents are post audited using statistical random selection process. Each claim sampled is audited for legality, propriety, validity and completeness.

1.7.2 Agency Responsibility

The Comptroller's Office has placed the responsibility for oversight of accounts payable on the agency heads and their designated representative. Agencies must ensure that uniform accounts payable procedures exist and are supported by proper internal accounting controls. Accounting and preparatory requirements mandated by the State Accounting Manual must be met.

An agency employee must certify the accuracy and completeness of expenditure documents; determine that the payment has a receipt document and purchase order/contract; and ensure that the payment is made from an original vendor invoice, not a statement.

Payment of accounts payable claims will be made based on certification by the agency. The accuracy, completeness and appropriateness of the claim are not audited by the State Comptroller's Accounts Payable Division until after the claim is paid except in rare situations.

1.7.3 Reporting of Post Audit Findings

Reports will be sent on a monthly basis to each state agency advising of any exceptions found during the post audit. The Comptroller's Accounts Payable Division follows up on all exceptions found.

2.0 Special Types of Expenditures

2.1 Funds Awaiting Distribution "Pending Receipts"

The coding for Funds Awaiting Distribution "Pending Receipts" on a voucher in Core-CT is Fund 34003, SID 42350 and Account 5xxxx. This coding string will take the funds from the "Funds Awaiting Distribution" account and leave a zero balance in Fund 34003.

2.2 Petty Cash Replenishment

Petty Cash Replenishment requires the completion of a CO 17-RPC as a source document for the voucher preparation and as a reconciliation tool.

2.3 P-Card Purchasing Program

The P-Card program is a credit card program co-sponsored by the Department of Administrative Services and the Office of the State Comptroller. The P-Card is a MasterCard and it works just like a personal credit card with custom designed features and built in controls to meet the specific needs of the cardholder's agency.

For a complete overview of the program and all requirements to participate see: http://das.ct.gov/cr1.aspx?page=36

2.4 Transfers (Claims Between State Agencies)

Claims between state agencies are treated exactly like any other claims against the State. The vouchers to make these payments are created in Core-CT by copying the receiver and using the system-generated number or the agency defined number on the bill as the Invoice Number. The payment method for interagency payments is GIRO.

2.5 Pre-Payments

A prepayment is permitted when due to the nature of certain types of goods and/or services an advance payment is required. Some examples of these are insurance premiums, postage, software licenses, subscriptions, and event registrations. For examples refer to https://osc.ct.gov/apd/invrctdates1021/APdetermine080918.html 

2.6 Advance Payments

An advance payment is made when a payment is required prior to the normal schedule, (i.e., prior to the receipt of goods and/or services). The Payment Due Date is an indication of an advance payment. In accordance with Connecticut General Statute 3-117, the agency shall certify that such articles or services have been received or performed or, if not yet received or performed, are covered by contracts properly drawn and executed. Payments should not be processed more than 5 days to the due date. For examples refer to https://osc.ct.gov/apd/invrctdates1021/APdetermine080918.html 

3.0 Vouchers

3.1 General Information

A separate voucher must be created for each vendor invoice. The vendor's invoice number must be entered in the 'Invoice Number' field on the voucher. This is a critical number used by the software to prevent duplicate payments. Core-CT will automatically combine multiple vouchers into a single payment to the vendor unless the 'Separate Payment box is checked in the Payments Option section on the Payments Tab.

Many vendors now prefer to use email invoicing to save time and money. Current state statute requires that both parties agree when using electronic documents to conduct transactions. At this time the Comptroller's Office will allow agencies to authorize vendors for submission of properly completed original invoices via email. Agencies are not required to accept email invoices. However, if accepted, they will need to develop a policy to ensure standardized and accurate processing. Care should be taken, when processing invoices received through electronic means to prevent the increased possibility of duplicate payments. Agency staff should also be trained to recognize possible fraudulent activity, as email is often a primary source of scams. Refer to detailed procedures in 2021-14 OSC Memorandum - Acceptance of vendor invoices submitted by email.

There are four key elements to ensuring Voucher Processing Policy compliance:

Date Stamp Invoices. Invoices should be date stamped as soon as they arrive at any state location in whatever medium the invoice arrives. Agencies are responsible for ensuring that invoices are properly tracked and timely processed to avoid late payment penalties. Agencies must implement good policies and procedures for handling invoices, paying particular attention to internal controls and fraud prevention at each step in the vouchering process.

a. Regional locations. Each location should have their own date stamp because an invoice can arrive at regional locations and each location is considered state property. Agencies receiving invoices at a regional location must date-stamp the invoice as soon as it arrives at the regional location. Regional locations should be fully aware of this policy and have a plan to handle such documents. The Core-CT voucher's Invoice Date is the date the invoice was received at any regional location even if the invoices are processed centrally.

b. Emailed invoices.Date-stamp requirements apply even if an invoice is received electronically. If the invoice is submitted in an electronic form, the invoice must be recorded as received based on the date on the email. The invoice date is the date the document is received from the vendor, which is the date on the email for emailed invoices, not the date first read or printed. However, emailed invoices received after close of business (COB) at the state office would not be stamped as received until the next business day. Emailed invoices can be printed or electronically defaced to include the date the email was received. For audit purposes, if printed the vendor email must be provided and the invoice date entered in Core CT should match the defaced receipt date. Agencies must ensure that electronically received invoices are monitored daily and not backlogged when staff are on leave. Therefore, it is recommended that emailed invoices not be submitted to a single individual's email address. Agencies should establish a dedicated AP mailbox accessed multiple times daily.


Refer to detailed procedures in 2021-14 OSC Memorandum - Acceptance of vendor invoices submitted by email


2. Managing the Invoice Review and Approval Process. Steps should be taken to prevent multiple copies of an invoice from being processed. This can include things like having a payment tracking log, standardized procedures for verifying receipt of goods or services, a payment/expense approval process, voucher entry review, and final review before voucher approval. Agency staff should also be (re)trained on a periodic basis to recognize possible fraudulent activity, as business email invoice fraud, a type of Business Email Compromise (BEC) scam, involves criminals sending fake invoices, often impersonating legitimate vendors, to trick businesses into making payments to fraudulent accounts. The state of Connecticut receives fraudulent invoices and account change requests equating to millions of dollars' worth of potential loss annually.


3. Acceptable Invoices must include the following fields, minimally:

a. Invoice Date,
b. Invoice Number,

 i.As standard practice, processors need to include only the supplier's Invoice Number for identification.

 ii. When suppliers do not provide invoice numbers a unique Invoice Number naming convention must be developed at each business unit and applied consistently.

1.Elements to consider when developing a unique naming convention include, but are not limited to, an account number/program reference combined with an ending billing period/quarter reference.

 2.Example: AcctNo1234_06-30-24 or AbcRebate_Qtr1_2024.

c.PO Number, (Does Not Apply to Non-PO Vouchers)
d.Line items,
e.Detailed description of goods and/or services charged,

 i.Item description, unit of measure, quantity, pricing, etc.
ii.Service description including date of service, pricing, etc.

 f.Total Amount.

i.Total amount should only be for the items listed on the invoice in question. Vendors should not submit invoices with a 'running total' that includes amounts from other invoices.

4. Internal Controls and Reviewing Payment Data. Agencies should include in their policies and procedures a check and balance system so that all documentation is verified, and any errors are corrected prior to the voucher being submitted for payment.

It is each agency's responsibility to verify receipt of goods or services and confirm that they align with the invoice(s) for said goods or services prior to processing the voucher. Additionally, they should confirm that the invoice for payment is aligned with any applicable PO encumbrances or non-PO approvals.

As a reminder, the OSC Internal Control Guide requires an annual review of the Accounts Payable process. This includes addressing any weaknesses that arise during the review.

See OSC Internal Control Guide https://osc.ct.gov/manuals/InternalCntl/index.html

3.2 Voucher Types

3.2.1 Adjustment Vouchers

Adjustment vouchers are used for credit or debit memos. This voucher style should always relate to the original voucher that it is adjusting, and may be referenced in the invoice ID. If the adjustment is a general credit on account (i.e., purchasing/payment incentives), then relate it to the original voucher created for the monthly payment where the credit is given.

Adjustment vouchers need to pass through matching. If the original voucher was created from a purchase order, it must be within quantity/amount tolerance. If it is not within the tolerance ranges, a change order is needed on the purchase order before additional quantities/amounts can be vouchered.

A. Credit adjustments - Enter an adjustment voucher when a vendor sends a credit memo for previously vouchered items. Use the 'Copy from Worksheet' link to copy the original voucher details. On the Voucher Worksheet, identify the line(s) for the credit, reducing the quantity to what is being credited. Select 'Reverse Qty/Amount' and then 'Copy Selected Lines' to the new voucher.

B. Debit adjustments - Enter an adjustment voucher when you need to add a quantity/amount to previously vouchered items. Create a debit adjustment using the same steps as a credit adjustment, but do not check 'Reverse Qty/Amount' on the Voucher Worksheet.

3.2.2 Journal Voucher

Journal vouchers are created to correct distribution coding errors on vouchers.

 Users must relate them to the original voucher. However, the entire distribution coding sequence must be entered online because the coding does not copy from the original voucher.

There should be at least two distribution lines on a journal voucher. The first line should contain the incorrect coding from the original voucher (with a negative <-> dollar amount). Once entered, click the + icon to add a new distribution row. This will automatically create the second row with the same coding as the first, but with a positive dollar amount. Update the field(s) where the distribution correction is needed.

A. Journal vouchers require approval, budget check and voucher post, but never pay. Vendors do not see journal vouchers; they are in-house coding corrections.

B. Journal vouchers can only correct current-year coding errors. General Ledger journal entries are used to correct prior-year coding errors.

3.2.3 Regular Vouchers

Regular vouchers are used to pay employees, vendors, or other state agencies. This voucher style is created by copying from a source document (purchase order or purchase order receipt), or by creating a stand-alone, non-purchase order voucher. Use of non-purchase order vouchers must have the approval of the Comptroller's Central Accounts Payable Division. Regular vouchers must have positive dollar amounts on the invoice lines, distribution lines, and gross amount.

3.2.4 Reversal Vouchers

Reversal vouchers are used to reverse or "take back" a voucher that has already been voucher posted and cannot be deleted. Reversal vouchers should relate to the original voucher (in the Related Voucher field), and must be referenced in the invoice ID. This allows updating previously matched quantities/amounts and updating the encumbrance on the purchase order (if purchase order related). Reversal vouchers must always be created for a negative dollar amount. If the posted voucher passes for pay cycle processing, refer to Section 12.0 Cancelling Vendor Payments.

To reverse a reversal voucher, use a debit adjustment voucher.

3.2.5 Template Vouchers

Template vouchers are an option to use when an agency repeatedly creates many non-purchase order vouchers, with the same details, but with different dates or amounts. Use of non-purchase order vouchers must have the approval of the Comptroller's Central Accounts Payable Division. Template vouchers are simply forms that are saved to be used repeatedly for copying when creating regular vouchers. Template vouchers are forms used to create regular style vouchers. They should have only positive dollar amounts on the invoice lines, distribution lines and gross amount. Template vouchers never voucher post or pay, and they cannot be deleted or closed. For additional information on vouchers see: Voucher Styles and Their Uses.pdf

3.3 Payment Handling

See OSC Memorandum 2024-21

3.3.1 Issuance and Handling of Return to Agency (RA) Checks

Proper internal accounting controls require the immediate mailing of checks to the payee. Using the Return to Agency (RA) process weakens internal controls, delays payment, and increases the chance of lost checks. Every effort should be made to eliminate the need for an RA check.

Payment Handling Code of RA is restricted to checks requiring special handling for an approved purpose. In the voucher Payment Comments field, enter "RA - " (Insert Business Unit & Vouche ID) Switch ACH to CHK and explain why the check must be returned to the agency. Agencies can have legitimate reasons for returning the check to the agency. However, it must be specific to the payment, in accordance with the established RA rules, and it must be documented in Core-CT on the associated payment voucher, otherwise, it will not be processed as an RA. Valid exceptions may include, but are not limited to:

• Application processes where payment must accompany documents; or
• Court orders requiring specific check delivery; or
• Real estate closings; or
• Other legal proceedings where payment is made in association with the physical signature of legal documents.

The agency must also note in the Payment Comments field whether the check will be picked up from Central Accounts Payable office or returned to the agency via interoffice mail.

3.3.2 Payments to Default ACH Vendors

If an agency needs a check for special processing on a vendor that defaults to ACH, they should request to change the Payment Method to Check by emailing the Central Accounts Payable, Audit Section shared mailbox osc.apdpa@ct.gov . The email subject line should contain:
"RA - (Insert Business Unit & Voucher ID) Switch ACH to CHK".

All payment supporting documents must be uploaded and attached to the Core-CT voucher for review. Vouchers that do not have proper documentation and approval in Core-CT will not be processed as RA. In Core-CT the voucher should be placed on Hold and the Payment Comments field on the voucher must contain the following:

• The full details of the reason for switching the payment handling codes and returning the check to the agency. See examples in section 3.3.1 above.
• The agency must also note whether the check will be picked up from OSC or returned via interoffice mail.

3.4 Voucher Approvals

3.4.1 Role of the Voucher Approver

The voucher approver has responsibility for reviewing and approving vouchers in Core-CT. The individual authorizing the commitment or expenditure must be listed on their Agency's current claims authorization form (CO-512) on file with the Comptroller's Central Accounts Payable Division. The voucher approver role allows view only access to vouchers and cannot be combined with voucher processing roles. Tasks include:

• Receives worklist routings
• Reviews vouchers for accuracy and completeness
• Ensures proper remittance information and processing options (i.e., payment handling code, scheduled due date, etc.)
• Approves, Denies, or Recycles vouchers online.
• Reviews rejected, overdue, and scheduled vouchers.
• Deletes Vouchers that shouldn't be paid or that have been rejected.

3.4.2 Guidelines for Reviewing Vouchers for Approval

The approver has responsibility for validating voucher invoice information, verifying amounts, quantities, distribution coding, dates, payment setup details, and ensuring proper remittance information and processing options. Voucher Approvers have the option to Approve, Deny, Add Comments, or Hold a voucher.

• Deny: The approver is to 'Deny' it and enter corrective instruction in the Comments area. The Voucher Processor will receive notification to make the necessary changes and submit for review again by the approver.
• Hold: The approver is to put the voucher on 'Hold' and enter corrective instruction in the Comments area. A voucher placed on Hold will remain on the approver's worklist until it is approved or denied. This removes it from other approvers' worklists which can have adverse effects on timelines in the case of employee absence.
  • Note: This step is not to be confused with the payment 'Hold' checkbox on the Payments page of the voucher. That hold prevents the voucher from being paid.

3.4.3 Claims Authorization Form (CO-512)

Form CO-512 is available on the Office of the State Comptroller's website at https://osc.ct.gov/agencies/forms/index.html.  The original hard-copy form must be completed and forwarded to the Comptroller's Office, Central Accounts Payable Division, 165 Capitol Avenue, Hartford, CT 06106. All information must be completed in the designated contact section.

Core-CT Security Roles. The CO-512 must contain the names of all agency personnel with any of the final approver roles listed below. The Encumbrance or Expenditure box must be checked based on their authorization. Any forms with both boxes checked for one individual, or with the same person listed twice with conflicting boxes checked, will be rejected for violating segregation of duties.

Annual Forms. Each year, as part of the Fiscal Year End Instructions, each agency must submit an updated CO-512 for the new fiscal year. The due date for this form in June is published in the FYE instructions. The 'new' box on the CO-512 form should only be checked off. Enter the new fiscal year, which starts on July 1, in the 'fiscal year ending' box. The 'effective date' on the form should be July 1st of the current calendar year. Every agency employee with encumbrance or expenditure approval roles, as shown above, must be listed on the form.

Change Forms. Any employee or approval role changes throughout the year require a new CO-512 form with the 'update' box checked. The 'effective date' should be the same date as the Core-CT Application Security Request Form CO-1092 making the change. When submitting an updated CO-512 form, all final approvers must be listed. This updated form will supersede all previously submitted forms. Therefore, all employees with final approver roles must be listed on the updated form.

Authorized Signature. The signature of the agency head (Commissioner, Executive Director, etc.) must appear on all Claims Authorization Forms to certify that the listed personnel are authorized to encumber or expend funds on their behalf. An updated CO-512 form must be submitted when there is a new agency head. Wet signature is generally required, but an electronically signed version of the form may be accepted with authorization of the Central Accounts Payable Director and if signed by the agency head using DocuSign or other approved electronic signature software.

 Encumbrance and expenditure documents may not be processed for the new fiscal year if the authorization form is not received by June 30.

3.5 Closing Vouchers

Closing a voucher may be an alternative for resolving a problem, but this action can only be performed by the Comptroller's Central Accounts Payable Division. If you are unsure of which procedure to follow, log a Core-CT Help Desk ticket using FootPrints.

When a voucher is created in error, there are three possible actions that can be taken to correct the error, which are found in the online Payment Cancellations Job Aid. The action that is taken is dependent on how far along the voucher is in the payment process:

1. If the voucher has not been posted yet, delete it. The Core-CT navigation to do this is Accounts Payable > Vouchers > Add/Update > Delete Voucher. If the voucher is successfully deleted, there is no need to contact the Comptroller's Office.

2.If the error is discovered after the voucher has been posted, but before it has been paid, put the voucher on hold immediately. The hold reason should be Voucher Close. In the Payment Comments section on the Payments tab on the voucher, enter "To Be Closed by OSC" with the details for the closure; for example, "To Be Closed by OSC. This would be a duplicate payment". Save the voucher. The voucher closure will be processed by the Comptroller's Office at month's end.

For an erroneous voucher that is not identified until after a payment has been generated, or for payments identified as needing to be canceled for other reasons, proceed to the 'Payment Review' section of the Payment Cancellations Job Aid.

4.0 Request for Replenishment of Petty Cash, CO-17RPC

Form CO-17RPC must be completed as it serves as the invoice used to create the voucher to replenish petty cash funds. The Record of Outstanding Petty Cash Advances, Form CO-17RPC/ADV, must also be completed and kept with the CO-17RPC when there are advances listed on the CO-17RPC.

CO-17RPC http://www.osc.ct.gov/agencies/forms/pdf/CO-17RPCRev.pdf
CO-17RPC/ADV http://www.osc.ct.gov/agencies/forms/pdf/C0-17RPCADV.pdf

5.0 Garnishments Against Vendors

5.1 General Information

All levies, judgments, tax warrants, also referred to as "garnishments", against vendors and/or independent contractors of the State of Connecticut are to be served on the Office of the State Comptroller, Accounts Payable Division.

All questions related to garnishments should be directed to the Comptroller's Accounts Payable Division, Special Processing Section at (860) 702-3587 or by e-mail at osc.apdsp@ct.gov.

5.2 OSC Approved Garnishments:

A. CGS Section 52-362d Unpaid Child Support

B. CGS Section 17b-79 State Financial Assistance Lien

C. CGS Section 12-162 Alias Tax Warrant - Unpaid town taxes

D. CGS Section 12-35 State Tax Warrant - Unpaid state taxes

E. CGS Section 12-39g Department of Revenue Services

F. CGS Section 31-266 Department of Labor-Employment Security Division -Collection of Contributions

G. On receipt of a Federal tax lien against wages or salaries - U. S. Internal Revenue Code, 26 USC, Section 6331.

5.3 Vendor Offsets

5.3.1 General Information

The Department of Revenue Services under CGS 12-39g is permitted to offset payments to vendors delinquent in the payment of taxes. The 'offset' liability can be fully or partially satisfied. Until fully satisfied, all future payments to a vendor with an 'offset' liability will continue to be 'offset'.

Payment information can be found in Core-CT on the Payments tab of the Voucher pages. A handling code of "OF" will indicate that a payment was offset.

There are different conditions for the offset process. Depending on the lien or levy type, all of the offset funds are not always recovered before the offset is considered satisfied and closed. An IRS one-time 'A' levy is satisfied when one payment for the vendor is recovered.

5.3.2 Statutory Reference

CGS Section 12-39g

6.0 Federal Income Tax Reporting / Forms 1098-F and 1099's

6.1 Federal Employer Identification Number (FEIN) Social Security Number (SSN) Reporting for Vendors

Voucher processors must be sure to select the correct vendor location when creating vouchers, as the vendor location holds the 1099 status for a vendor. A vendor may have multiple locations for many reasons. For 1099 reporting, if a vendor has multiple withholding classes, they will be on the appropriate locations. The voucher processor and voucher approver must verify that the correct location with the correct 1099 information is selected. A form W-9, request for Taxpayer Identification Number and Certification is used to verify the correct FEIN or SSN is on the system.

6.2 1098-F Fines, Penalties and Other Amounts

The Comptroller's Office will issue a form 1098-F for state agencies who issue suits, orders, fines, penalties, or agreements from legal actions to responsible parties with an aggregate amount of $50,000 or greater. Each agency that has the authority to issue such fines or penalties will be required to furnish the necessary information to the Comptroller's Office. The Comptroller's Office will issue the 1098-F forms to the fined party on behalf of the issuing agency and report the required information to the IRS.

Instructions for Form 1098-F (irs.gov)

6.3 1099 – NEC Nonemployee Compensation

The Comptroller's office will issue a form 1099-NEC to vendors who have been paid $600.00 or more in a calendar year (see example payments below).

These payments include attorney services and non-employee services, commissions, prizes, and awards.

• Services performed by someone who is not your employee (including parts and materials).
• Attorney Services - Even if the attorney is a corporation.
• Travel Allowances paid to employees (may be reportable on Form W-2)
• Fellowships - Paid for teaching, research, or other services.
• Lump Sum Payments for Labor and Material - Both labor and materials are withholding if both are required to complete the service.
• Difficulty of Care Payments - Amounts paid to foster care providers for qualified foster care are not withholding applicable if paid for not more than 10 children under the age of 19 and not more than 5 individuals aged 19 or older.

Exceptions to 1099 - NEC reporting:

• Commodities - Commodities are a quantity of goods. Items purchased such as office supplies, tools, clothing, etc. and are non-reportable, regardless of company ownership.
• Shipping and Handling
• Scholarships
• Payments made to: Corporations - With the exception of attorney services; Federal, State, and Local Government units; Non-Profit Organizations; Tax-Exempt Organizations.

6.4 1099 - MISC Miscellaneous Income

The Comptroller's Office will issue a form 1099-MISC to vendors who have been paid $600.00 or more in a calendar year (see example payments below). Payments made to beneficiaries of deceased employees will also be reported on a 1099-MISC. However, they do not have to meet the minimum requirement of $600.00.

• Rent - Real Estate Rentals (office space or parking), machine rentals without an operator.
• Prizes and Awards not for services performed.
• Other Income Payments - Stipends
• Medical and Health care payments
• Gross Proceeds to Attorneys - Even if attorney is a corporation.
• Reportable Payments to Corporations - Medical/Health care and Gross Proceeds to Attorneys
• Royalty Payments - All payments for royalties are reportable.
• All punitive damages - Any damages for nonphysical injuries or sickness and any other taxable damages.
• All compensatory damages - for nonphysical injuries or sickness, such as employment discrimination or defamation.

Exceptions to 1099 - MISC reporting:

• Do not report: -
• Wages, any bonuses, prizes, and awards paid to your employees (reported on a W-2)
• Security Deposits
• Damages - received on account of personal physical injury or physical sickness.
• Damages received to replace capital, such as damages paid to a buyer by a contractor who failed to complete construction of a building.
• Payments to pharmacies for prescription drugs.
• Scholarships and Fellowships on a 1099Misc Form.
• Payments made to: Corporations - With the exception of attorney services and medical services; Federal, State, and Local Government units; Non-Profit Organizations; Tax-Exempt Organizations

Instructions for Forms 1099-MISC and 1099-NEC (irs.gov)

6.5 1099-G Certain Government Payments

The Comptroller's Office will issue a form 1099-G to vendors that receive a taxable grant of $600.00 or more in a calendar year. State and local grants are ordinarily taxable for federal income purposes. A federal grant is ordinarily taxable unless state otherwise in the legislation authorizing the grant.

Exceptions to 1099 INT– G reporting:

• Do not report – Scholarship or fellowship grants on a 1099-G form.
   
• Payments made to: Corporations; Federal, State, and Local Government units; Non-Profit Organizations; Tax-Exempt Organizations Instructions for Form 1099-G (irs.gov)

6.6 1099-INT Interest Income

The Comptroller's Office will issue a form 1099-INT to vendors that have been paid $600.00 or more in a calendar year for interest payments. Exceptions to 1099-INT reporting:

• Payments made to: Corporations; Federal, State, and Local Government units; Non-Profit Organizations; Tax-Exempt Organizations Instructions for Forms 1099-INT and 1099-OID (irs.gov)

6.7 1099 - S Proceeds from Real Estate Transactions

The Comptroller's Office will report payments made by state agencies for the purchase of land or real estate valued at $600.00 or more in a calendar year.

• Transactions that consist in whole or in part of the sale or exchange for money, indebtedness, property, or services of any present or future ownership interest in any of the following: Improved or unimproved land, including air space; inherently permanent structures, including any residential, commercial, or industrial building; a condominium unit and its appurtenant fixtures and common elements including land; stock in a cooperative housing corporation; any non-contingent interest in standing timber

Exceptions to 1099 - S reporting:

• Payments made to: Corporations; Federal, State, and Local Government units; Non-Profit Organizations; Tax-Exempt Organizations Instructions for Form 1099-S (irs.gov)
For additional information or guidance on any of the above Withholding items: Refer to the A/P job aid "Determining Withholding": https://www.osc.ct.gov/StateAcct/sam/exp/Determining Withholding.pdf

6.8 Special Considerations:

Payment to Third Parties: Payments are sometimes made to a third party for the benefit of an individual or partnership. The reporting test should be applied to the principals of the contract, lease, or agreement. If it is determined that the payment would be withholding applicable as a direct payment, then it is also withholding applicable if made to a third party. The Social Security Number (SSN) Federal Employer Identification Number (FEIN) of the payee is used for reporting purposes.

An agency must exercise due diligence in determining the SSN or FEIN of a payee. Due diligence standards to be applied depend on the individual circumstances. Examples of such payments are:

A. Real estate leased from an individual with the rent being paid to a real estate agent.
B. Payments to an attorney for a client.
C. Payments to a booking agent for musicians and entertainers

Payments to Non-Resident Aliens: Due to the complex nature in determining reportability to non-resident aliens, agencies are advised to obtain Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens, and to apply the reportability determination based on individual analysis.

http://www.irs.gov/publications/p519/ch01.html

Payments from Petty Cash: All reportable payments from the agency's petty cash account must be summarized annually and forwarded to the Comptroller's Accounts Payable Division, Special Processing Section. Please include the payee name, FEIN/SSN, complete mailing address and amount paid to each vendor during the calendar year. This information must be reported by January 10 of the following calendar year for the Comptroller to comply with IRS reporting requirements. It is each State agency's responsibility to comply with this requirement. Failure to properly report this information can subject the State to IRS penalties and fines.

Payments from Activity, Patient, and Other Local Funds: Agencies making direct payments from special funds must apply to the Internal Revenue Service (IRS) for a separate Employer Identification Number (EIN). Such payments include but are not limited to payment of interest earned from patients'/clients' funds, reportable amounts paid from institutional activity and welfare funds, payments by workers' compensation to medical suppliers, etc. These reportable payments require reporting to IRS on Forms 1099, 1096, W-2, 941 and similar IRS forms. The new EIN should also be used by agencies submitting claims directly to IRS for reimbursement; (e.g., filing Form 843 for rebate of excise tax payments). EIN 06-6000798 is to be used by the Comptroller's Office only for reporting on payments processed at the Comptroller's Office.

When submitting reportable payments, agencies must comply with IRS regulations. Publications interpreting the IRS regulations are available through the Internal Revenue Service; examples include Publication 15, Publication 1220, and Publication 1281. Failure to comply with IRS reporting regulations may result in the assessment of an IRS penalty. This penalty, if levied, must be paid by the agency preparing the IRS reporting documentation, even if the agency incorrectly reported using the Comptroller's employer identification number (EIN). Agencies should note that IRS reporting requirements mandate the use of magnetic media for the reporting of 250 or more forms per EIN.

For IRS forms: http://www.irs.gov/publications/index.html

7.0 Payment to State Employees

7.1 Union Funded Travel

The Office of the State Comptroller, Administrative Services Division is responsible for union funded travel reimbursement. State employees who are members of a collective bargaining unit may be eligible to receive reimbursement from union funds for attendance at seminars, workshops, or conferences. See individual collective bargaining contracts for union specific guidelines.

See the following for additional information: Reimbursement for State Employees for Expenses Incurred in the Performance of their Duties: http://das.ct.gov/fp1.aspx?page=170

These regulations set forth the basic guidelines for reimbursable travel expenses and require state employees to abide by the policies established by the Department of Administrative Services and the Office of the State Comptroller when making travel arrangements.

Union Funded Travel Procedures Manual: http://osc.ct.gov/manuals/TravelProc/index.html

7.2 Tuition Reimbursement

The Office of the State Comptroller, Administrative Services Division is responsible for the administration of the statewide tuition reimbursement program. State of Connecticut employees who are members of a collective bargaining unit may be eligible to receive tuition reimbursement from union funds. See individual collective bargaining contracts for union specific guidelines.

The Department of Administrative Services (DAS) and the Office of the State Comptroller (OSC) have prepared a guide for tuition reimbursement. This guide is intended to be a reference tool for agency tuition reimbursement officers and State of Connecticut employees. This guide provides the general information needed to process applications correctly and consistently for state employees.

See: http://osc.ct.gov/manuals/TravelProc/contents.htm

Collective Bargaining Contracts: http://www.ct.gov/opm/cwp/view.asp?a=2992&q=383228

8.0 Determination of Special Compensation and Expenses

8.1 Statutory References

CGS Sections 4-40 and 4-40a

8.2 Approvals

Claims must be approved by the Office of Policy and Management (OPM).

8.3 Requirements

The claim must designate the item number, and the date of OPM approval. It must also reference the number of the state statute or special act prescribing the type and amount of compensation.

Those claims received by the State Comptroller without required reference are considered incomplete and will be returned to the agency.

8.4 Payments to Dual Employed State Employees

8.4.1 Statutory References

CGS Section 5-208a

8.4.2 Requirements

All personal service agreements (CO-802A) approved by DAS-Personnel as required by the Connecticut General Statutes must be processed based on the following criteria:

A. If an employer-employee relationship exists as defined by the Internal Revenue Service code, payment must be processed through the payroll system.

B Upon the determination that the services provided are those of an independent contractor, payment is to be processed on the voucher. Failure in making a proper determination may result in the assessment of penalties by the Internal Revenue Service to the state.

8.5 State Officers, Boards, Commission Deputies, and Employees

8.5.1 Statutory Reference

CGS Sec 4-40

8.5.2 Requirements

The salaries, compensation, and wages of all state officers, boards, commissions, deputies and employees (except in the legislative and judicial departments of the state government) shall be determined by the Commissioner of Administrative Services, subject to the approval of the Secretary of the Office of Policy and Management.

8.6 Licensing Boards and Commissions

8.6.1 Statutory Reference

CGS Sec 4-40a

8.6.2 Requirements

Members of the examining and licensing boards and commissions acting under Title 20 shall be compensated for their services at rates established by the Commissioner of Administrative Services.

9.0 Undeliverable Checks

9.1 Undeliverable Vendor and Payroll Checks

Payroll checks are to be held by the issuing agency for a period of one year and checks for three years. When this term expires, the checks are then escheated directly to the Unclaimed Property Division of the State Treasurer.

If a payee wants to claim a check, prior to it being escheated, the payee should contact the issuing agency and request the funds. For checks that are more than six months old, the agency shall submit a Payment Cancellation form CO-790 to the Comptroller to cancel and reissue the payment.

If a payee requests a check that has been escheated, they are required to submit the appropriate claim processing paperwork to the Unclaimed Property Division before receiving a replacement check.

9.2 Requests from Asset Recovery Organizations (finders)

The Office of the State Comptroller and the Treasurer's Office receive inquiries regarding outstanding vendor checks from asset recovery organizations (fee finders). The fee finder obtains the vendor check information from the Treasurer's Office under the Freedom of Information Statutes; specifically Section 1-15 (CGS).

In addition to the vendor check listing, the Treasurer's Office provides an agency code listing and a telephone directory upon request. The standard letter to the fee finder will direct them to the individual agency responsible for the payment. Any requests for vendor check information must be submitted through the originating agency which processed the claim.

9.2.1 Outstanding Vendor Check List

The Treasurer's Office issues each agency a listing of outstanding vendor checks in the spring of each year. Please review this listing, especially the large dollar amounts; payments to other state agencies, towns or government entities, to diminish the requests from the finders. Submit the review findings to the Treasurer to reduce the number of outstanding items.

9.2.2 Agency Internal Procedures

Agency must develop internal procedures to handle inquiries from a fee finder. If a fee finder requests information, contact the Office of the State Treasurer's Unclaimed Property Division. http://www.state.ct.us/ott/aboutucp.htm

9.3 Outstanding Checks for Activity and Welfare Funds

9.3.1 Statutory References

CGS Section 4-52 through Section 4-56

9.3.2 Requirements

If a check from trustee funds is outstanding for three years after the date of the issue of the check, the agency must report the unclaimed funds to the Office of the State Treasurer, Unclaimed Property Division. The agency must transfer the unclaimed assets to the Office of the State Treasurer as unclaimed property.

9.4 Resources

Please direct questions as follows:

Treasurer's procedures: Cash Management Unit (860) 702-3108

Comptroller's procedures: Accounts Payable Division osc.apd@ct.gov

Trustee fund outstanding checks (800) 833-7318

10.0 Revenue Refund Procedures

10.1 OSCIR

When an unrestricted General Fund, Transportation Fund or other budgeted Special Revenue Fund item must be refunded, it is recorded as a reduction of revenue.  The revenue is refunded against the specific budgeted fund- SID 12001- account 46200 (refunds of payments).

10.2 Unrestricted General Fund Refunds

10.2.1 Statutory References

CGS 4-37, 14-159, 22a-10

10.2.2 Requirements

The Office of the State Comptroller has authority to refund overpayment of fees paid by corporations and individuals and to refund monies to persons equitably entitled to the refund of money paid to the state.  These refunds are for fees, such as motor vehicle fees, fishing licenses, permits, etc.

When processing a refund out of the General, Transportation or other budgeted Special Revenue Fund, agencies will use the OSCIR business unit with revenue account 46200.  Agencies will now use their own department and project Id.

Each payment to the vendor must be set up as a one-time vendor in Core-CT.  The Department of Energy and Environmental Protection will continue to process refunds separately from the OSCIR business unit.

Agencies can run an EPM report (CT_CORE_FIN_AP_VCHBUDCKD_UNPD) in Core-CT to check on vouchers that are not paid.

10.3 Restricted General, Transportation and other budgeted Special Revenue Fund Refunds

When restricted General, Transportation or other budgeted Special Revenue Fund revenue must be returned, in part or in whole, the agency prepares a regular voucher charging the chartfields in which the restricted amounts are recorded.

10.4 Other Than General Fund Refunds

Refunds from funds other than the General, Transportation or other budgeted Special Revenue Funds can be charged as revenue or expenditures.  The agency prepares a regular voucher using the charfield values that were used for the original revenue or expenditure.

11.0 Interest Expense for Late Payments to Vendors

11.1 Statutory References

CGS Sections 4a-71, 4a-72, 4a-73 and 4a-74

11.2 General Information

CGS 4a-71 - 4a-74 states�"each state department and agency shall pay interest at a rate equal to the monthly effective yield for the Short Term Investment Fund administered by the Treasurer pursuant to sections 3-27a to 3-27f, inclusive, on amounts due on written contracts for public works, personal services, goods and services, equipment and travel, whenever such department or agency fails to make timely payment."

11.3 Exceptions to Prompt Payment Provisions

11.3.1 Statutory Reference

CGS Section 4a-72

11.3.2 Statutory Exceptions

A. Interagency or intergovernmental transactions.

B. Amounts payable to employee or prospective employees of state departments or agencies as reimbursement for expense.

C. Contracts entered into on/or before October 1, 1984.

D. Contracts related to highway or road construction, reconstruction, or maintenance.

E. Claims, contracts, or projects that are to be paid for exclusively with federal funds.

F. Claims subject to good faith dispute, if before the date of timely payment, notice of the dispute is sent by certified mail, personally delivered, or sent in accordance with any procedure in the contract.

"Good faith dispute" means a contention by the state that goods delivered or services rendered were:

1. Of less quantity or quality than ordered or specified by contract,

2. Faulty,

3. Installed improperly, or

4. Any other reason giving cause for the withholding of payment by the state until the dispute is settled.

11.4 Time Considerations

11.4.1. Time Frame for Processing Claims

Vendor payments must not be processed more than (5) days prior to the payment due date.

11.4.2 Timely Payment Definition

Payment is considered "timely" if:

In accordance with Connecticut General Statute (CGS) 4a-71, payment is mailed or delivered on the date specified in the contract documents, or, if no date is specified, within forty-five (45) days of receipt of a properly completed claim or receipt of goods and services, whichever is later.

In accordance with CGS 4a-60j, a small contractor shall receive payment on a contract awarded under the provisions of sections 4a-60g to 4a-60i, inclusive, no later than twenty-five (25) days from the due date of any such payment on such contract.

In accordance with CGS 4a-74, utilities shall not be subject to late payment charges on any bill until sixty (60) days after the due date.

For any amount that is required to be withheld under state or federal law, a payment is mailed or delivered in the proper amount on the date the amount may be released under applicable law.

11.4.3 Disputed Claims

In the instances where a claim is filled out incorrectly or where there is any defect or impropriety in a claim submitted, the state department or agency shall contact the vendor within ten days. An error on the vendor's claim, if corrected within five business days of being so contacted and within the payment period as determined above, preserves the original due date of payment.

11.5 Processing Interest Payments

11.5.1 General Information

The interest rate paid to vendors with claims for late payment shall be calculated using the annual effective yield (calculated monthly) of the Short Term Investment Fund (STIF). The STIF rates are published at: http://www.state.ct.us/ott/StifUpdates/DailyRates.htm

The published rate to be used shall be the annual rate for the month preceding the month in which the interest is assessed (for example: interest assessed between October 1, 2011 and October 31, 2011, inclusive, shall be the annual rate published for the month of September 2011).

In order to avoid the payment of interest charges it is essential that agency fiscal managers ensure that all payments for contractual obligations are made in a timely manner and that no additional costs are incurred by the State.

11.5.2 Statutory References

CGS 4a-71 - 4a-74

11.5.3 Statutory Requirement

CGS 4a-73

The payment of interest shall be from funds designated for administrative costs of the agency receiving the public works, personal services, goods and services, equipment or travel. Interest shall not be paid from other funds of the state.

11.5.4 Payment Procedures

The vendor's request for payment of interest must be submitted on a separate invoice identifying the original contract, procurement document, and shipping or service dates.

Verify the time frames for which the interest charge is being made by the vendor.

Confirm the date that the payment was made to the vendor. In most instances the check date will also be the postmark date. ACH and Wire dates may be verified through the Comptroller's Accounts Payable Division.

A separate non-purchase order voucher for interest payments is required for entry into Core-CT. Under separate cover, a screen print of the Core-CT voucher must be submitted to the Accounts Payable Division Audit Section within five (5) business days.

The voucher must be accompanied by a written explanation for the late payment and signed by the agency head. Account coding should be to Interest Expense - 54730. Expenditure Account 54730 is used to properly classify the portion of the expenditure related to interest.

Section 4a-73 states: "Any state agency required to pay late payment penalties under section 4a-71 shall pay the penalties from funds designated for administrative costs of the agency receiving the public works, personal services, goods and services, equipment or travel. The penalties shall not be paid from other funds of the state."

For additional detailed information: http://osc.ct.gov/2005memos/numbered/200533.htm

12.0 Cancelling Vendor Payments

Payment cancellations are processed on Form CO-790, Payment Cancellation. The CO- 790 is restricted to one payment reference ID per form.

Check cancellations can be only be done on checks dated three (3) years prior to the current fiscal year. Checks older than three (3) years prior to the current fiscal year have been escheated. Vendors seeking funds from escheated checks must be referred to the Unclaimed Property Division of the Treasurer's Office.

A CO-790S should be submitted with the CO-790 if the cancellation is for a duplicate or overpayment, payment to a wrong vendor or payment of the wrong amount. The CO-790S must be signed by either the agency head or deputy. No other signatures are acceptable.

For additional information on check cancellation see OSC Memorandum 2016-20: http://osc.ct.gov/2016memos/numbered/201620.htm

For additional cancellation procedures refer to the payment cancellation job aid: : http://www.core-ct.state.ct.us/financials/ap/doc/payment_cancellation.doc

12.1 Payment Cancellation Submissions

When the CO-790 is completed, forward the Comptroller's copy and the Treasurer's copy with the check(s) being cancelled to:

Office of the State Comptroller Accounts Payable Division 55 Elm Street Hartford, CT 06106

12.2 Check Face Requirements

Checks submitted for cancellations must be marked or stamped "Cancelled" so they are not negotiable.

12.3 CO-790 and CO-790S Explanation

An explanation must be given for each cancelled payment. Duplicate payments and overpayments must be explained on form CO-790S, Payment Cancellation Statement.

12.4 Returned Funds

Money is returned to the unencumbered balance for current year cancellations and must be re-encumbered before another expenditure document is submitted.

12.5 Cancelling Checks from Different Fiscal Years

Reversal vouchers are required for different fiscal year transactions.

When a continuing appropriation is affected the funds are returned to the unencumbered. Non-continuing appropriation funds are put in the General Fund. The posting of the document will not appear on any appropriation ledger reports.

12.6 Timely Processing of Payment Cancellations

Checks should not be accumulated. To maintain proper balance in all state accounts, checks must be submitted for cancellation as soon as possible from the date it has been determined that payment is not to be made.

ACH/EFT payments must be cancelled within five (5) days of issuance.

12.7 Unclaimed Checks

Unclaimed checks, if still valid obligations of the state, must be escheated they cannot be cancelled.

12.8 Cancellation of Duplicate or Overpayment Vendor Checks

If the payment being cancelled is a duplicate payment or overpayment, the completion of form CO-790S, Payment Cancellation Statement is mandatory. It must be signed by either the agency head or deputy. No other signatures will be accepted.

Duplicate payments and overpayments are indicative of improper fiscal control and attention. The agency should review their business process and make adjustments to eliminate such errors.

12.9 Payment Cancellation Statement, CO-790S

Form CO-790S, Payment Cancellation Statement requires a detailed explanation and should include the following:

A. What procedures were used to verify that the billed or invoiced goods and/or services were unpaid prior to filing claim?

B. Was the payment based upon a vendor's billing statement (no payments should be made from a vendor's statement)?

C. Was an original vendor invoice used to authorize payment? A duplicate vendor's invoice or statement should not be used in lieu of the original invoice.

D. What controls have been established to prevent a recurrence of this type of situation?

E. Will the assistance of the Comptroller's Budget and Financial Analysis Division be required in establishing procedures for an effective internal control system?

12.10 Time Interval Before Submission

A three week interval between the date of the original check and the date of the request is the minimum amount of time that should lapse before a request is submitted.

Claims are processed by the Office of the State Treasurer within a six to eight business day period. An additional three to five business days should be allowed for delivery of the replacement check (three weeks).

Agencies should notify vendors to check the date of the check that they receive if they have put in a claim. The check date will let them know if they received the original or the replacement.

If the vendor attempts to deposit or cash the original check, it will be returned as the check had a stop payment placed against it by the Treasurer's Office. The vendor should hold the original check until they receive the replacement check, then they can destroy the original or return it to the agency with a note explaining what has occurred.

13.0 Request for Payment Information, CO-860

13.1 General Information

Form CO-860 is used to obtain a copy of a cashed check or inquire on the status of an electronic payment.

13.2 Processing of Requests

The state agencies will furnish the required data under section I, II, III and IV and forward the request to the Office of the State Treasurer. The Office of the State Treasurer will indicate under section VI the action taken.

If the check has been cashed, the original request and a double-sided copy of the check will be returned to the agency.

13.3 Recovery of the Original Issued Check

In the event the original check is returned to the agency after the replacement check is issued:

A. Return the check to the Office of the Treasurer, Cash Management Division, Check Administration, 55 Elm Street, Hartford, CT 06106.

B. The check should be stamped VOID unless it already has been stamped "STOP PAYMENT."

13.4 Inquiries Regarding Disposition of Request

All inquiries should be directed to the Office of the State Treasurer, Cash Management Division, Check Administration Area.

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