COMPTROLLER'S MEMORANDUM NO. 04 (1996-97)

SUBJECT: CLARIFICATION OF COMPTROLLER'S MEMORANDUM NO. 10 (1991-92)

Comptroller's Memorandum No. 10 (1991-92) sets forth the payment documentation requirements for cost reimbursement contracts entered into by State agencies. These requirements do not apply to cost reimbursement contracts between State agencies (including State universities). In lieu of the detailed documentation described in Comptrollers Memorandum No. 10, alternative documentation may be submitted to this office to substantiate the costs requested to be reimbursed. This alternative documentation may be in the form of SAMAS reports or other reports containing sufficient detail.

It should be noted that although we will not require submission of detailed documentation to us to support payment requests, the procuring agency may require more detailed documentation from the contracting agency as it deems appropriate to satisfy itself that the terms of the contract have been met.

Questions regarding this memorandum may be directed to the Bureau of Auditing at 410-9194, Suncom 210-9194.