Expenditures Menu

STATE OF CONNECTICUT

OFFICE OF THE STATE COMPTROLLER

Expenditures

1.0	General Information
	1.1 Statutory References
	1.2 Processing of Claims
	1.3 Properly Encumbered Obligations
	1.4 Expenditure Coding
	1.5 Invoice Date
	1.6 Receipt Date
	1.7 Post Audit of Vendor Payments
	1.7.1 Audit Criteria
	1.7.2 Agency Responsibility
	1.7.3 Reporting of Post Audit Findings
2.0	2.0 Special Types of Expenditures
	2.1 Funds Awaiting Distribution "Pending Receipts"
	2.2 Petty Cash Replenishment
	2.3 PCard Purchasing Program
	2.4 Transfers (Claims Between State Agencies)
	2.5 Prepayments
	2.6 Advance Payments
3.0	3.0 Vouchers
	3.1 General Information
	3.2 Voucher Types 3.2.1 Adjustment Vouchers 3.2.2 Journal Voucher 3.2.3 Regular Vouchers 3.2.4 Reversal Vouchers 3.2.5 Template Vouchers
	3.3 Payment Handling
	3.3.1. Issuance and Handling of Return to Agency (RA) Vouchers
	3.3.2. Payments to Default ACH Vendors
	3.4 Voucher Approvals 3.4.1 Role of the Voucher Approver
	3.4.2 Guidelines for Reviewing Vouchers for Approval
	3.4.3 Claims Authorization Form (CO-512)
	3.5 Closing Vouchers
4.0	Request for Replenishment of Petty Cash
5.0	Garnishments Against Vendors
	5.1 General Information
	5.2 OSC Approved Garnishments
	5.3 Vendor Offsets
	5.3.1 General Information
	5.3.2 Statutory Reference CGS Section 12-39g
6.0	Federal Income Tax Reporting / Form 1099
	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
	6.2 1098-F Fines, Penalties and Other Amounts
	6.3 1099 - NEC Nonemployee Compensation
	6.4 1099 - MISC Miscellaneous Income
	6.5 1099-G Certain Government Payments
	6.6 1099-INT Interest Income
	6.7 1099 - S Proceeds from Real Estate Transactions
	6.8 Special Considerations:
7.0	Payment to State Employees
	7.1 Union Funded Travel
	7.2 Tuition Reimbursement
8.0	Determination of Special Compensation and Expense
	8.1 Statutory References
	8.2 Approvals
	8.3 Requirements
	8.4 Payments to Dual Employed State Employees
	8.4.1 Statutory References
	8.4.2 Requirements
	8.5 State Officers, Boards, Commission Deputies, and Employees
	8.5.1 Statutory Reference
	8.5.2 Requirements
	8.6 Licensing Boards and Commissions
	8.6.1 Statutory Reference
	8.6.2 Requirements
9.0	Undeliverable Checks
	9.1 Undeliverable Vendor and Payroll Checks
	9.2 Requests from Asset Recovery Organizations (finders)
	9.2.1 Outstanding Vendor Check List
	9.2.2 Agency Internal Procedures
	9.3 Outstanding Checks for Activity and Welfare Funds
	9.3.1 Statutory References
	9.3.2 Requirements
	9.4 Resources
10.0	Revenue Refund Procedures
	10.1 OSCIR
	10.2 Unrestricted General Fund Refunds
	10.2.1 OSCIR Refunds
	10.2.2 Statutory References
	10.2.3 Requirements
	10.3 Restricted General Fund Refunds
	10.4 Other Than General Fund Refunds
11.0	Interest Expense for Late Payments to Vendor
	11.1 Statutory References
	11.2 General Information
	11.3 Exceptions to Prompt Payment Provisions
	11.3.1 Statutory Reference
	11.3.2 Statutory Exceptions
	11.4 Time Considerations
	11.4.1. Time Frame for Processing Claims
	11.4.2 Timely Payment Definition
	11.4.3 Disputed Claims
	11.5 Processing Interest Payments
	11.5.1 General Information
	11.5.2 Statutory References
	11.5.3 Statutory Requirement
	11.5.4 Payment Procedures
12.0	Cancelling Vendor Payments
	12.1 Payment Cancellation Submissions
	12.2 Check Face Requirements
	12.3 CO-790 and CO-790S Explanation
	12.4 Returned Funds
	12.5 Cancelling Checks from Different Fiscal Years
	12.6 Timely Processing of Payment Cancellations
	12.7 Unclaimed Checks
	12.8 Cancellation of Duplicate or Overpayment Vendor Checks
	12.9 Payment Cancellation Statement, CO-790S
	12.10 Time Interval Before Submission
13.0	Request for Payment Information, CO-860
	13.1 General Information
	13.2 Processing of Requests
	13.3 Recovery of the Original Issued Check
	13.4 Inquiries Regarding Disposition of Request