Connecticut General Statutes
Chapter 34 - Comptroller
Section 3-119. - Payment of salaries and other payments; statement of officers. Electronic system for personnel data.

(a) The Comptroller shall pay all salaries and wages not less than ten calendar days or more than fifteen calendar days after the close of the payroll period in which the services were rendered, except as provided in subsections (b) and (c) of this section, but shall draw no order in payment for any service of which the payroll officer of the state has official knowledge without the signed statement of the latter that all employees listed on the payroll of each agency have been duly appointed to authorized positions and have rendered the services for which payment is to be made. The Comptroller is authorized to develop, install and operate a comprehensive fully documented electronic system for effective personnel data, for payment of compensation to all state employees and officers and for maintenance of a chronological and permanent record of compensation paid to each employee and officer for the state employees retirement system and other purposes. Such electronic system shall, within available appropriations, facilitate the electronic processing of an income withholding order entered by a state or federal court, including any withholding order transmitted to the Comptroller by means of the electronic income withholding order process implemented by the federal Office of Child Support Enforcement. The Comptroller is authorized to establish an accounting procedure to implement this section.

(b) Salaries of full-time permanent employees who are employed on a less than twelve-month basis shall be prorated and paid biweekly on a twelve-month basis.
(c) The Comptroller shall make payment of all compensation for overtime work as provided in sections 5-245 and 5-246, shift differential bonus and any other incentive or bonus benefits required or permitted by statute or regulations not less than ten calendar days nor more then twenty-five calendar days after the close of the payroll period in which the related services were rendered.
(1949 Rev., S. 195; 1953, S. 66d; 1967, P.A. 363, S. 1; P.A. 73-677, S. 7; P.A. 75-510, S. 1, 2; P.A. 78-302, S. 5, 11; P.A. 79-631, S. 18, 111; P.A. 05-288, S. 8; P.A. 17-98, S. 2.)
History: 1967 act changed time for payment of salaries from within two weeks to more than 10 but less than 15 days after end of payroll period and authorized institution of electronic payroll system; P.A. 73-677 deleted provision for payment adjustments delayed because of initiation of electronic system; P.A. 75-510 added Subsec. (b) regarding permanent employees employed on less than 12-month basis; P.A. 78-302 added Subsec. (c) regarding overtime and other special payments and specified calendar days in payment provisions of Subsec. (a); P.A. 79-631 made technical changes; P.A. 05-288 made technical changes in Subsec.(a), effective July 13, 2005; P.A. 17-98 amended Subsec. (a) to add provision re electronic system facilitating electronic processing of income withholding order entered by state or federal court, effective July 1, 2017.
Under the merit system, the right to compensation derives from the position and not from the services rendered. 15 CS 336. System adopted by state of paying salaries on biweekly basis held to result in underpayment of public officer on a statutory annual salary. 20 CS 417.

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.