Determining Invoice and Receipt Dates

Invoice date is the date the agency receives an invoice from the vendor through any State location. Upon receipt, a vendor invoice should be date stamped "Received" or otherwise marked in some way with the date, and this date should be entered in the invoice date field on the Core-CT voucher. The invoice date is usually not the date when the voucher is created in Core-CT or the date on the vendor's invoice. For invoices received via email, the invoice date is the received date on the email, not the date first read or printed. If the invoice is generated internally, the invoice date should be the date the invoice was prepared and approved.

Receipt date refers to the date goods or services were received or contractually due. If multiple dates or billing periods are included on a single invoice, use the latest date.

TRANSACTION TYPE

GENERAL SERVICES. The invoice date is the date the agency received the invoice through any State location. The receipt date is the date the services were received or contractually due.

Arbitration Services	Invoice Date:	Enter the date the agency received the invoice through any State location.
Arbitration Services	Receipt Date:	Enter the latest date of service noted on the invoice.
Construction Services	Invoice Date:	Enter the date the agency received the invoice through any State location.
Construction Services	Receipt Date:	Enter the ending date of the billing period covered by the invoice.
Court Reporting Services	Invoice Date:	Enter the date the agency received the invoice through any State location.
Court Reporting Services	Receipt Date:	For appearances, enter the date of appearance. For transcription services, enter the date the transcript was received, as defaced by the "date transcript received" stamp. For multiple services on a single invoice, enter the latest of the two aforementioned dates.
Employee Training and Education	Invoice Date:	Enter the date the agency received the invoice through any State location.
Employee Training and Education	Receipt Date:	Enter the date the training was held.
Equipment Leases	Invoice Date:	Enter the date the agency received the invoice through any State location.
Equipment Leases	Receipt Date:	Enter the ending date of the billing period.
Maintenance Services	Invoice Date:	Enter the date the agency received the invoice through any State location.
Maintenance Services	Receipt Date:	Enter the ending date of the billing period covered by the invoice.
Outside Professional / Nonprofessional Services	Invoice Date:	Enter the date the agency received the invoice through any State location.
Outside Professional / Nonprofessional Services	Receipt Date:	Enter the ending date of the billing period covered by the invoice. If no billing period is indicated, enter the date service was completed.
Printing and Binding	Invoice Date:	Enter the date the agency received the invoice through any State location.
Printing and Binding	Receipt Date:	Enter the date the goods (i.e. printed materials) were received.
Real Property Rent (Land, Buildings, Office Space, etc.)	Invoice Date:	Enter the date the agency received the invoice through any State location. If an invoice was not used, enter the date the voucher is prepared.
Real Property Rent (Land, Buildings, Office Space, etc.)	Receipt Date:	Enter the payment due date from the Lease and Rent Account Control form CO-507.
Repairs	Invoice Date:	Enter the date the agency received the invoice through any State location.
Repairs	Receipt Date:	Enter the date the repairs were completed. For progress (partial) payments, enter the ending date of the billing period covered by the invoice.
Utility Services (Electric, Water, Gas, etc.)	Invoice Date:	Enter the date the agency received the invoice through any State location.
Utility Services (Electric, Water, Gas, etc.)	Receipt Date:	Enter the ending date of the billing period.

TRANSACTION TYPE
(continued)

PREPAID SERVICES. A prepayment is permitted when due to the nature of certain types of goods and/or services an advance payment is required.

Cable/Telephone Services	Invoice Date:	Enter the date the agency received the invoice through any State location.
Cable/Telephone Services	Receipt Date:	Enter the due date noted on the vendor's invoice. If the due date is not noted on the vendor's invoice, enter the start date of the billing cycle.
Event Registration/Training	Invoice Date:	Enter the date the agency received the invoice through any State location.
Event Registration/Training	Receipt Date:	Enter the due date noted on the vendor's invoice. If the due date is not noted on the vendor's invoice, enter the date of the vendor's invoice.
Insurance Premiums	Invoice Date:	Enter the date the agency received the invoice through any State location.
Insurance Premiums	Receipt Date:	Enter the due date noted on the vendor's invoice. If a date is not noted on the vendor's invoice, enter the beginning date of the coverage period.
Membership Dues	Invoice Date:	Enter the date the agency received the invoice through any State location.
Membership Dues	Receipt Date:	Enter the due date of the membership payment. If a due date is not noted on the vendor's invoice, enter the beginning date of the coverage period.
Software License and Support	NOTE:	Software that has no expiration date is considered a commodity
	Invoice Date:	Enter the date the agency received the invoice through any State location.
	Receipt Date:	Enter the due date noted on the supplier's invoice. If the due date is not noted, enter the start date of the service or rental period.
Subscriptions (Magazines, Electronic Services, Software Subscriptions)	Invoice Date:	Enter the date the agency received the invoice through any State location.
	Receipt Date:	Enter the due date of the payment. If a due date is not noted on the vendor's invoice, enter the beginning date of the coverage period.
Postage	Invoice Date:	Enter the date of authorization for the purchase of stamps.
Postage	Receipt Date:	Enter the date of authorization for the purchase of stamps.

ADVANCE PAYMENTS. In accordance with Connecticut General Statute 3-117, the agency shall certify that such articles or services have been received or performed, or if not yet received or performed, are covered by contracts properly drawn and executed. Payments must not be processed more than five days prior to due date.

Advance Payments	NOTE:	Contract must specify advance payment requirement.
	Invoice Date:	Enter the date the agency received the invoice through any State location.
	Receipt Date:	Enter the date the payment is due. If a due date is not noted on the vendor's invoice, enter the beginning date of the coverage period.
Maintenance Service Agreement	NOTE:	Contract must specify advance payment requirement.
	Invoice Date:	Enter the date the agency received the invoice through any State location.
	Receipt Date:	Enter the date the payment is due. If a due date is not noted on the vendor's invoice, enter the beginning date of the coverage period.

TRANSACTION TYPE
(continued)

COMMODITIES, SUPPLIES AND EQUIPMENT. The invoice date is the date the agency received the invoice through any State location. The receipt date is the date that the goods were received as noted by the signed and dated documentation of receipt (e.g. receiving report, packing slip/invoice).

IT Hardware	Invoice Date:	Enter the date the agency received the invoice through any State location.
IT Hardware	Receipt Date:	Enter the date the product was received.
IT Software Products	NOTE:	For software licenses or subscriptions, see services.
	Invoice Date:	Enter the date the agency received the invoice through any State location.
	Receipt Date:	Enter the date the product was received or downloaded.

OTHER

P-Card Purchases	NOTE:	Apply to vouchers not created by P-Card module.
	Invoice Date:	Enter the date the bill is generated from the P-card system.
	Receipt Date:	Enter the ending date of the billing cycle.
Pending Receipts Transactions	Invoice Date:	Enter the date the voucher is prepared.
Pending Receipts Transactions	Receipt Date:	Enter the date the check being refunded was received.
Request for Replenishment of Petty Cash	Invoice Date:	Enter the date the voucher was prepared.
Request for Replenishment of Petty Cash	Receipt Date:	Enter the ending date of the period which covers all expenses associated with the replenishment.
Revenue Refunds	Invoice Date:	Enter the date the voucher is prepared.
Revenue Refunds	Receipt Date:	Enter the date the refund was officially determined to be a liability.
State Aid and Other Grants	Invoice Date:	Enter the date of the vendor's invoice. If there is no invoice, enter the date the applicable document is prepared or the date the transaction is officially an obligation of the state.
State Aid and Other Grants	Receipt Date:	For grant payments which have a statutory or contractual due date, enter the due date. For grant payments which are a reimbursement of grantee expenses, enter the ending date of the billing period for claimed expenses. For other types of grants, use the invoice date as the receipt date.
Travel Reimbursements / Allowances	Invoice Date:	Enter the date the voucher is prepared.
Travel Reimbursements / Allowances	Receipt Date:	Enter the ending date of the period of travel covered by the invoice.
Prizes, Awards, Sponsorships, Loans	Invoice Date:	The date the item became an obligation to the State.
Prizes, Awards, Sponsorships, Loans	Receipt Date:	The date the item became an obligation to the State.
Interface Vouchers	Invoice Date:	Date should be determined by transaction type, not by method of entry.
Interface Vouchers	Receipt Date:	Date should be determined by transaction type, not by method of entry.
Disputed Claims (Payment is Delayed)	Invoice Date:	Enter the latter of the date the dispute was resolved or the date the vendor's corrected invoice was accepted by the agency for payment.
Disputed Claims (Payment is Delayed)	Receipt Date:	This is not impacted by the dispute. Refer to the specific invoice type for proper date selection.

CENTRAL ACCOUNTS PAYABLE DIVISION
OFFICE OF THE STATE COMPTROLLER