April 29, 1996
COMPTROLLER'S MEMORANDUM NO. 21 (1995-96)
SUBJECT: EXPENDITURE OF STATE FUNDS
(NOTE: THIS SUPERSEDES COMPTROLLER'S MEMORANDUM NOS. 04 (1986-87) AND 15 (1994-95).
It continues to be the
policy of the Office of Comptroller that an expenditure of State
funds must be authorized by law and the expenditure must meet
the intent and spirit of the law authorizing the payment. We
continue to return vouchers to agencies because the legal authority
for the expenditure of State funds was not cited or was not obvious
from the face of the voucher. Voucher returns cause additional
work by agencies and the State Comptroller's Bureau of Auditing, resulting in delays in payments to vendors.
In cases where the item
for payment is generally used solely for the personal convenience
of employees (for example: portable heaters, fans, refrigerators,
stoves, microwaves, coffee pots and supplies, picture frames,
wall hangings, various decorations, etc.) and which generally
are not necessary in order for a State agency to carry out its
statutory duties, the agency must provide justification for the
purchase of these items or perquisite approval by an appropriate
official. Also, State funds cannot be expended to satisfy the
personal preference of employees (for example: an agency may not
purchase more expensive office furniture or equipment than is
necessary to perform its official duties because the employee
prefers a more expensive item).
Each voucher must contain
documentation which shows the legal authority for the requested
payment, if the authority is not obvious from the face of the
voucher. In order to reduce the number of voucher returns, agencies
should ensure that each voucher meets this requirement prior to
submission to the Bureau of Auditing.
If additional information
is needed, please contact your Agency fiscal personnel or your
local State Comptroller's Bureau of Auditing office.
