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The Office of the Comptroller regulations apply to the fiscal transactions of all Commonwealth departments, unless otherwise specified in the regulation. Please review related CTR Policies and CTR Fiscal Year Updates that interpret the regulations, provide policies and guidance, and implement the provisions of these regulations.

815 CMR

815 CMR 2.00: State Grants, Federal Awards, and Subsidies

815 CMR 2.00 establishes rules and procedures to assist departments with the administration of Grants and Subsidies.

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815 CMR 3.00: Ready Payment System

The purpose of 815 CMR 3.00 is to provide all Departments of the State with uniform rules and procedures to ensure that payments made under the Ready Payment System are authorized and properly accounted for in a timely manner.

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815 CMR 4.00: Late Penalty Interest

The purpose of 815 CMR 4.00 is to provide all departments of the Commonwealth with rules and procedures to govern the payment of interest to commercial vendors when departments do not make payment by the required contractual payment date for goods or services delivered.

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815 CMR 5.00: Settlements and Judgments

The purpose of 815 CMR 5.00 is to clarify the procedures by which agencies may preserve the availability of funds and may obtain access to funds for the payment of judgments and settlements.

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815 CMR 6.00: Interdepartmental Fiscal Business

The purpose of 815 CMR 6.00 is to provide all State Departments with rules and procedures for conducting Interdepartmental Fiscal Business, including Interdepartmental Service Agreements (ISAs) and Interdepartmental Chargebacks which require a transfer of funds between two Departments.

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815 CMR 8.00: Contingent Fee Contracts for Non-Tax Revenue

The purpose of 815 CMR 8.00 is to assure that the departments of the Commonwealth have access to professional and expert services to promote the efficiency and effectiveness of programs and to determine the necessity, appropriateness and reasonableness of present and future expenditures for operations which qualify for federal financial participation and other reimbursements.

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815 CMR 9.00: Debt Collection and Intercept

815 CMR 9.00 governs the Collection of overdue Accounts Receivable and Debts owed to Billing Entities as provided by law.

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815 CMR 10.00: Records Management for Contracts, Bills, and Vendors

The purpose of 815 CMR 10.00 is to provide all State Departments with rules and procedures for filing the Record Copy of Bills, Vouchers and Contracts.

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Complete 815 CMR

View the entire Code of Massachusetts Regulations, Title 815

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CTR Policies

A public-facing repository of all CTR Policies

Policies

CTR Fiscal Year Memos

Policy/procedure memos issued for a specific fiscal year

Fiscal Year Memos

Disclaimer

The Office of the Comptroller maintains this site to provide greater access to our regulations. Every effort is made to ensure that the regulations included on this site are accurate and up-to-date. The official regulations are on file in the Code of Massachusetts Regulations and the Massachusetts Register are maintained by the Secretary of the Commonwealth.

Please contact the Regulations Division to obtain an official version of these regulations at 617-727-2831. Visit the Secretary of the Commonwealth’s website for additional contact information.