NYC Comptroller's Office Bureau of Accountancy

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:

Travel Management Policy: Lodging, Meals, and Incidental Rates for Domestic Travel (Appendix A)
General Services Administration: Maximum Continental United States (CONUS) Per Diem Rates (Appendix A)
Per Diem, Travel, and Transportation Allowance Committee: Alaska, Hawaii, Puerto Rico, and U.S. Possessions (Appendix B)
U.S. Department of State: Lodging, Meals, and Incidental Rates for Foreign Travel (Appendix C)

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]
5/22/2008		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)