When must the Comptroller notify a city that is affected by the electronic remittance rule before the first payment is required?

• A. 30 days
• B. 90 days
• C. 120 days
• D. 60 days

Answer: (D)

The main concept is the timing of the notice the Comptroller must give to a city affected by the electronic remittance rule before the first payment is due. The required lead time is sixty days. This window gives cities enough time to understand the new remittance requirement and prepare the necessary changes to systems, processes, and staff training so payments can be made electronically without disruption. Thirty days would be too short for the city to adjust accounting workflows and test new electronic payment procedures, while ninety or one hundred twenty days, though longer, isn’t necessary for readiness and could delay implementation. Sixty days strikes a practical balance, ensuring timely action while allowing adequate preparation.