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Directives & Memoranda
Accountancy issues the Comptroller's Internal Control and Accountability Directives and Comptroller's Memoranda (CMs). The directives, which establish Citywide policies on a variety of accounting and internal control issues are issued in accordance with the Comptroller’s mandated responsibilities under New York City Charter Section 93(h) and 93(m).
Comptroller's Directives cover a broad array of management issues, internal controls, and procedures important to the efficient and effective operation of City agencies. Topics range from specific procedures for insuring that data is properly and accurately recorded in the City's central budget and accounting system (FMS), to broader administrative and management controls over various aspects of City Agency business such as information processing systems (No. 18) and Agency conducted audits (No. 5).
Directive No. 6: Travel, Meals, Lodging and Miscellaneous Agency Expenses
Directive 6 is our most frequently requested directive, and the one that consistently generates the most questions. Employees who travel or otherwise incur expenses while performing City business should be familiar with the guidelines, policies, and procedures in Directive 6. Generally, employees are reimbursed for necessary and appropriate out-of-pocket expenses, overnight travel costs, and a variety of other expenses incurred in connection with official City business.
Per Diem Rates for Overnight Travel
Employees who must be away from home overnight on official City business are generally eligible to be reimbursed for their transportation, meal and lodging costs. The specific circumstances and requirements for such travel reimbursements are provided in the Directive.
Federal meal and lodging reimbursement rates were adopted for the first time when Directive 6 was released on October 23, 1996. The print version of the directive contains rate tables that were in effect at the time, however these tables are updated continuously by the Federal agencies responsible for them.
Travelers seeking the most current rates are directed to the following federal government sites:
Existing Comptroller's Directives and Comptroller's Memoranda
(last updated 05/18/06)
There are a number of Comptroller's Directives and Memoranda that are not available for downloading at this time. For copies, please contact Susan Cornwall at (212) 669-8216.
DATE |
CM NO. |
COMPTROLLER'S MEMORANDUM TITLE |
7/18/2006 |
06-02 |
Financial Management System (FMS) Year End Instructions for Calendar Year 2006 Form 1099-MISC and Form 1099-INT |
6/22/2001 |
01-1 |
Guidelines for Use of Procurement/Purchasing Cards |
|
DATE |
NO. |
COMPTROLLER'S DIRECTIVE / MEMORANDUM TITLE |
1/18/2005 |
1. |
Principles of Internal Control [C.M.: Filing of Comptroller’s Directive, “Financial Integrity Statement] [Checklist, “Agency Evaluation of Internal Controls – Directive 1”] |
5/13/1998 |
2. |
Procedures for the Audit of Vouchers Submitted Under Cost Reimbursable Contractual Agreements |
4/24/2004 |
3. |
Procedures for the Administration of Imprest Funds |
3/1978 |
4. |
Delegate (Contract) Agency Encumbering and Payment Procedures |
6/19/2000 |
5. |
Audits of Agency Programs and Operations |
10/31/2001 |
6. |
Travel, Meals, Lodging and Miscellaneous Agency Expenses |
11/21/1995 |
7. |
Audit of Payment Vouchers Issued Under Contracts for Construction, Equipment and Related Consultant Services |
10/25/1996 |
8. |
Special Audit Procedures for High Risk Payment Vouchers |
5/12/2006 |
9. |
General Procedures for the Administration of Cash and Securities Held as Collateral for Performance on Contracts, Franchises, Revocable Consents and Concessions and Other Agreements |
6/3/2005 |
10. |
Charges to the Capital Projects Fund |
2/24/1986 |
11. |
Cash Accountability and Control [C.M. 92-12: Use of Personal Bank Accounts for City Business] [C.M.03-01: Signatory Procedures] |
2/28/1997 |
12. |
Employee Benefit Funds - Uniform Reporting and Auditing Requirements |
11/24/1997 |
13. |
Payroll Procedures |
7/22/2004 |
14. |
Leave Balance Payments |
|
15. |
RESCINDED - 9/89 Special Procedures to Ensure the Timely Payment of Real Estate Taxes by Owners of Property Occupied by Delegate Agencies |
1/1979 |
16. |
Procedure for Rendering Forfeit and Void Contracts of Contractors Participating in Illegal International Boycotts |
|
17. |
RESCINDED - 9/89 Procedures for Desk Audit of Payroll and Personnel Changes |
6/29/1998 |
18. |
Guidelines for the Management, Protection & Control of Agency Information & Information Processing Systems |
12/08/1993 |
19. |
Procedures for Recouping Payroll Overpayments to City Employees |
10/1981 |
20. |
Procedures Required for Voluntary Hospitals to Substantiate Medicaid Claims for Inpatient Services [C.M. 88-31: Administrative Review of Hospital Audits] |
4/1983 |
21. |
Revenue Monitoring [C.M. 86-13: Integration of Certain Revenues into A/R System] [C.M. 92-4: Monitoring and Collecting Revenue Receivables] [C.M. 93-4: Reporting Agency Receivables Into IFMS] |
12/27/1994 |
22. |
Component Unit and Fiduciary Fund Accounting, Audit and Financial Reporting |
5/30/1986 |
23. |
Monitoring and Accountability of Discretionary Funds Provided to Borough Presidents |
4/15/2004 |
24. |
Agency Purchasing Procedures and Controls |
5/22/1991 |
25. |
RESCINDED 4/15/04 - PLEASE SEE DIRECTIVE 24: AGENCY PURCHASING PROCEDURES AND CONTROLS. [Guidelines for the Use and Submission of Miscellaneous Vouchers] [C.M. 91-3: Instructions for Use of Agency Encumbrance] |
6/18/1993 |
26. |
Registration of Franchises, Concessions and Revocable Consents |
4/3/2003 |
27. |
Fiduciary Accounts: Procedures for Requesting, Controlling, and Monitoring |
12/30/2003 |
28. |
Reporting Requirements for Public Administrators |
8/23/2005 |
29. |
Payee/Vendor Maintenance And Tax Reporting Requirements |
6/3/2005 |
30. |
Capital Assets |
Directives and Memoranda may contain information from external sources that have been superseded since their publication.
For answers to questions, guidance on internal control situations, or interpretations of Comptroller's Directives and Memoranda please contact:
Susan Cornwall
Chief, Accounting Policy Division
(212) 669-8216
directives@comptroller.nyc.gov
(Please include your name and phone number in your e-mail correspondence)
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