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Fiscal Year Memo

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Fiscal Year Memo July 21, 2026

Fiscal Year Memo 2026-26: Higher Education GAAP Audit Guidance

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Fiscal Year Memo July 20, 2026

Fiscal Year Memo 2026-25: Fiscal Year 2026 Statutory Receivable Instructions

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Fiscal Year Memo July 20, 2026

Fiscal Year Memo 2027-05: Late Penalty Interest Rate

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Guidance for Departments July 17, 2026

Fiscal Year Memo 2027-04: Official Opening of Fiscal Year 2027

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Guidance for Departments July 10, 2026

Fiscal Year Memo 2026-24: SEFA COVID-19 Identification Classification; R&D Grants Spending; Non-Cash Federal Assistance

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Guidance for Departments July 9, 2026

Fiscal Year Memo 2027-03: Fiscal Year 2027 Treasury-State Agreement (TSA)

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Fiscal Year Memo July 8, 2026

Fiscal Year Memo 2026-23: Fiscal Year 2026 Earnings Code Processing During Accounts Payable Periods

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Fiscal Year Memo July 8, 2026

Fiscal Year Memo 2026-22: Fiscal Year 2026 GAAP Reporting Instructions

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Contracts Vendors and Payments July 1, 2026

Fiscal Year Memo 2027-02: FY2027 Interim Budget

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Guidance for Departments June 22, 2026

Fiscal Year Memo 2026-20: FY2026 Annual Capital Asset Inventory Review

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Guidance for Departments June 22, 2026

Fiscal Year Memos FY2026-18 and FY2026-19: GASB 103 & 104

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Fiscal Year Memo June 10, 2026

Fiscal Year Memos 2026-16 and 2026-17: Federal Approval of Allocated and Billed Costs for FY2026 using FY2024 data, and FY2025 using FY2023 data

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Office of the Comptroller
William McNamara

Comptroller of the Commonwealth
One Ashburton Place, 9th Floor
Boston, MA 02108

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