Connecticut General Statutes
Chapter 34 - Comptroller
Section 3-112. - Powers and duties.

(a) The Comptroller shall: (1) Establish and maintain the accounts of the state government and perform such other duties as are prescribed by the Constitution of the state; (2) register all warrants or orders for the disbursement of the public money; (3) adjust and settle all demands against the state not first adjusted and settled by the General Assembly and give orders on the Treasurer for the balance found and allowed; (4) prescribe the mode of keeping and rendering all public accounts of departments or agencies of the state and of institutions supported by the state or receiving state aid by appropriation from the General Assembly; (5) prepare and issue effective accounting and payroll manuals for use by the various agencies of the state; (6) from time to time, examine and state the amount of all debts and credits of the state; present all claims in favor of the state against any bankrupt, insolvent debtor or deceased person; and institute and maintain suits, in the name of the state, against all persons who have received money or property belonging to the state and have not accounted for it; and (7) administer the Connecticut Retirement Security Program, established pursuant to section 31-418.

(b) All moneys recovered, procured or received for the state by the authority of the Comptroller shall be paid to the Treasurer, who shall file a duplicate receipt therefor with the Comptroller. The Comptroller may require reports from any department, agency or institution as aforesaid upon any matter of property or finance at any time and under such regulations as the Comptroller prescribes and shall require special reports upon request of the Governor, and the information contained in such special reports shall be transmitted by him to the Governor. All records, books and papers in any public office shall at all reasonable times be open to inspection by the Comptroller. The Comptroller may draw his order on the Treasurer for a petty cash fund for any budgeted agency. Expenditures from such petty cash funds shall be subject to such procedures as the Comptroller establishes. In accordance with established procedures, the Comptroller may enter into such contractual agreements as may be necessary for the discharge of his duties. As used in this section, “adjust” means to determine the amount equitably due in respect to each item of each claim or demand.
(1949 Rev., S. 187; 1971, P.A. 495; P.A. 78-302, S. 1, 11; P.A. 82-77; 82-472, S. 151, 183; P.A. 85-426, S. 1, 2; P.A. 14-122, S. 64; P.A. 22-118, S. 115.)
History: 1971 act required comptroller to prepare and issue accounting and payroll manuals; P.A. 78-302 gave comptroller power to require reports at his discretion and special reports upon governor's request and to establish petty cash funds; P.A. 82-77 authorized comptroller to enter into contractual agreements; P.A. 82-472 made technical change substituting “comptroller” for “controller”; P.A. 85-426 deleted former Subdiv. (4) requiring comptroller to furnish blank forms necessary to be used in presenting claims or demands for liquidation and renumbered remaining Subdivs.; P.A. 14-122 made technical changes; P.A. 22-118 designated existing provisions as Subsecs. (a) and (b) and amended Subsec. (a) to add Subdiv. (7) requiring comptroller to administer the Connecticut Retirement Security Program, effective July 1, 2022.
Mandamus lies to compel the drawing of an order for a claim fixed by law. 61 C. 554. Cited. 129 C. 277. Orders for withdrawal of funds from unemployment compensation benefit account must be registered in office of Comptroller. 133 C. 132. Section of bill prescribing mode of keeping books by Comptroller held unconstitutional and void. 152 C. 431.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 3 - State Elective Officers

Chapter 34 - Comptroller

Section 3-111. - Salary and bond. Office of Comptroller full time.

Section 3-112. - Powers and duties.

Section 3-112a. - Substitution of securities for retainages on state contracts and subcontracts.

Section 3-113. - Deputy Comptroller.

Section 3-113a. - Assistant comptrollers.

Section 3-114. - Accounting for receipts.

Section 3-114a. - Recording of revenue received after end of fiscal year.

Section 3-114b. - Recording of estimated sales and use tax to be received after close of fiscal year.

Section 3-114c. - Recording of cigarette tax revenue received at end of fiscal year.

Section 3-114d. - Recording of alcoholic beverage tax revenue received at end of fiscal year.

Section 3-114e. - Recording of motor vehicle fuels tax revenue and motor carrier road tax revenue received at end of fiscal year.

Section 3-114f. - Recording of utility company tax revenue and petroleum products gross earnings tax revenue received at end of fiscal year.

Section 3-114g. - Recording of corporation business tax and affected business entity tax revenue received at end of fiscal year.

Section 3-114h. - Recording of income tax revenue received at end of fiscal year.

Section 3-114i. - Recording of hospital taxes received each year by letter postmarked in July.

Section 3-114j. - Recording of payments from Indian tribes received each year in July.

Section 3-114k. - Recording of revenue for the fiscal year ending June 30, 1995.

Section 3-114l. - Recording of payments from the Energy Conservation and Load Management Funds.

Section 3-114m. - Recording of real estate conveyance tax revenue received at end of fiscal year.

Section 3-114n. - Recording of revenue from gross earnings tax on cable and satellite television systems received at end of fiscal year.

Section 3-114o. - Recording of revenue from deposit initiator special account balances paid to the state.

Section 3-114p. - Recording of hospitals tax revenue received at end of fiscal year.

Section 3-114q. (Formerly Sec. 17b-322). - Recording of revenue from resident day user fee in nursing homes.

Section 3-114r. - Recording of revenue from resident day user fee in intermediate care facility.

Section 3-114s. - Recording of revenue from tax on provision of inpatient hospital services and outpatient hospital services and nursing home and intermediate care facility resident day user fees.

Section 3-115. - Preparation of accounting statements; monthly cumulative financial statements; annual report to the Governor.

Section 3-115a. - Providing for budgetary and financial reporting needs of the executive branch.

Section 3-115b. - Generally accepted accounting principles.

Section 3-115c. - Report to the Governor for the fiscal year ending June 30, 1995.

Section 3-115d. - CORE-CT policy board.

Section 3-115e. - CORE-CT biennial reports.

Section 3-117. - Claims against the state. Process for constituent units of the state system of higher education. Recoupment by the state system of higher education. Recoupment by the state of agency expenses for basic telephone, toll telephone, tele...

Section 3-117a. - Management of state employee unemployment compensation claims.

Section 3-117b. - Determination of amount of labor-management savings realized pursuant to the State Employees Bargaining Agent Coalition agreement with the state.

Section 3-118. - Insurance.

Section 3-119. - Payment of salaries and other payments; statement of officers. Electronic system for personnel data.

Section 3-119a. - Retirement data base system; time and attendance system.

Section 3-119b. - Election to decline compensation or benefit by state official.

Section 3-120. - Wages of persons employed about State Capitol and grounds.

Section 3-121. - Comptroller's Service Fund.

Section 3-121a. - GAAP salary reserve account.

Section 3-122. - Relief payments under bylaws of Police Association of Connecticut.

Section 3-123. - Relief payments and wage replacement benefits under bylaws of Connecticut State Firefighters Association.

Section 3-123a. - Preretirement counseling of state and municipal employees.

Section 3-123b. - Payroll deductions for retired and pensioned employees.

Section 3-123c. - Annual appropriation for Loyalty Day parades.

Section 3-123d. - Unrestricted use grants-in-aid to towns.

Section 3-123e. - Disbursement of funds appropriated for regional fire schools, regional emergency dispatch centers or state or county-wide fire radio base networks. Annual report.

Section 3-123f. - Capital reserve accounts for the constituent units of the state system of higher education.

Section 3-123g. - Payroll deduction slot. Solicitation of proposals. Vendor Advisory Committee. Report to General Assembly.

Section 3-123h. - Restrictive grant fund account for payment of costs of flexible spending account programs. Transfer of funds to account. Report on status of programs.

Section 3-123i. - Funding for fringe benefit cost differential re The University of Connecticut Health Center employees.

Section 3-123j. - Plan re participation of nonstate public employees in Health Enhancement program.

Section 3-123k. - Funding for fringe benefit cost re community college employees.

Section 3-123aa. - Connecticut Homecare Option Program for the Elderly. Connecticut Home Care Trust Fund. Advisory committee.

Section 3-123bb. - Powers of Comptroller re Connecticut Home Care Trust Fund.

Section 3-123cc. - Investment of amounts on deposit in Connecticut Home Care Trust Fund.

Section 3-123dd. - Additional powers of Comptroller re Connecticut Home Care Trust Fund.

Section 3-123ee. - Treatment of Connecticut Home Care Trust Fund participation, offering and solicitation under securities laws.

Section 3-123ff. - Pledge of state re Connecticut Home Care Trust Fund rights and obligations.

Section 3-123gg. - Connecticut Home Care Trust Fund constitutes an instrumentality of the state. Treatment of amounts on deposit in funds.

Section 3-123aaa. - Definitions.

Section 3-123bbb. - Enrollment procedures and requirements. Comptroller duties.

Section 3-123ccc. - Applications. Regulations.

Section 3-123ddd. - Coverage for retirees.

Section 3-123eee. - Partnership plan premium account. Nonpayment of premium or premium equivalent.

Section 3-123fff. - Nonstate Public Health Care Advisory Committee. Nonprofit Health Care Advisory Committee.

Section 3-123ggg. - Regulations.

Section 3-123hhh. - Health Care Cost Containment Committee and State Employees Bargaining Agent Coalition approval.

Section 3-123rrr. - Definitions.

Section 3-123sss. - Enrollment procedures and requirements.

Section 3-123ttt. - Coverage for retirees.

Section 3-123uuu. - State employee plan premium payment. Nonpayment of premium.

Section 3-123vvv. - State Employees' Bargaining Agent Coalition consent.

Section 3-123www. - Enrollment in partnership plan prohibited.

Section 3-123xxx. - Annual report by nonstate public employers.

Section 3-123yyy. - Annual report re plans developed by Comptroller.