COMPTROLLER'S MEMORANDUM NO. 02 (1975-1976)

TO: INDIVIDUALS AND DEPARTMENTS ADDRESSED

SUBJECT: REQUESTS FOR NEW ACCOUNTS

The procedure for requesting account codes has been revised to provide for a more uniform, efficient system and reduce the errors and time now being spent in assigning and processing account codes. These procedures have been established in coordination with the Department of Administration, Bureau of Budget.

Attached are two new forms, AC-1, Disbursement Account Code Request Form, and AC-2, Revenue Account Code Request Form, which have been designed to implement this system beginning July 28, 1975.

Both forms AC-1 and AC-2 will be prepared by the fiscal officer or designated representative of the applicable agency. Each request will include the request number which will begin with 1 and continue consecutively during each fiscal year.

The MAJOR ACCOUNT DESCRIPTION must also be completed on each request. If additional categories are requested, i.e., an existing account, the description of the major account should be identical to the description in the "Annual Table of Accounts of the Comptroller". The MINOR ACCOUNT DESCRIPTION should be completed by placing an "X" beside the applicable category.

For the MINOR ACCOUNT DESCRIPTION of the disbursement account code request form (Form AC-1) a sub-title is required for Grants and Aids, Lump Sum, Financial Assistance Payments and Special Categories.

Form AC-1, Disbursement Account Code Request, will be submitted to the Department of Administration, Bureau of Budget for review and subsequent submission to the Office of the Comptroller, Division of Accounting and Auditing for assignment of account numbers.

Form AC-2, Revenue Account Code Request, will be submitted to the Office of the Comptroller, Division of Accounting and Auditing for review and assignment of account numbers.

Distribution to the applicable agency of the approved account code requests will be accomplished by the Office of the Comptroller, Division of Accounting and Auditing. Requests concerning establishing new Trust Funds will be distributed upon approval by the Administration Commission.