Subject:

New section to provide guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay.

Reference:

Guide to Financial Operations (GFO), Chapter XII, Section 4.B.1 – Supporting Information

Guidance:

Title 2, Chapter I, Part 6.5 of the New York Codes, Rules and Regulations (NYCRR) requires agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore appropriate to pay. In addition, Title 2, Chapter 1, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial System (SFS) with sufficient original source documentation including, but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these requirements, the agency certifier should be satisfied that acceptable information or documentation is on file prior to certifying and submitting a claim for payment to the Comptroller.

To determine if a claim for payment is appropriate to pay prior to being certified and submitted to the Comptroller, agency staff need to know: the type of claim for which the vendor or employee is seeking payment; the types of information that can support the claim; where the reviewer can obtain supporting information; and how to evaluate the supporting information. Please refer to the GFO Chapter XII, Section 4.B.1 – Supporting Information for additional guidance.