# COMAR Title 21 — State Procurement Regulations

## Subtitle 02 — State Procurement Organization

### Chapter 07 — Comptroller of the Treasury

#### Regulation .02 Procedures for Processing Contractors' Invoices.

*COMAR 21.02.07.02*

State agencies shall determine before approval and transmittal of any invoice to the Comptroller, the following:

A. That the contract has been satisfied pursuant to:

  (1) Its terms and conditions, particularly the payment and performance schedule and that the contractor is to be properly compensated, if the contract so allows, for any “delayed payment” conditions;

  (2) This title; and

  (3) State Finance and Procurement Article, Division II.

B. Contractors shall indicate their taxpayer identification number on the face of each invoice billed to the State. The taxpayer identification number is the Social Security number for individuals and sole proprietors and the federal employer identification number for all other types of organizations.

C. That in the event any delay conditions exist due to partial shipments, damaged goods, incomplete services, invoice errors, or disputed invoices, the State agency shall give proper and timely written notification to all concerned parties. A brief description of the reasons for delay shall accompany the invoice when payment is requested from the General Accounting Division in order to avoid being considered a delayed condition. Once approved, the invoices shall be forwarded by the State agency to the General Accounting Division of the Office of the Comptroller for processing and payment in accordance with the instructions contained in the Accounting Procedures Manual for the Use of State Agencies.