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Fiscal Year Memos contain policy/procedure information issued for the Commonwealth of Massachusetts for a specific fiscal year. These memos include subjects such as fringe benefit rates, late penalty interest, fiscal year opening, etc.
Items related to COVID-19 policy and procedure changes are also included here. For all COVID-19 related news and updates, visit this page .
COVID-19
Federal Reimbursements for COVID-19 Capital Expenditures
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New CTR Policy on COVID-19 Payment Coding
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Fiscal Year 2023
FY2023-01: Proposed Fringe Benefit and Payroll Tax Rates
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Fiscal Year 2022
FY2022-22: Department Head Annual Review and Approval of Statewide Enterprise Systems
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FY2022-21: Encumbrance Funding Guidance
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FY2022-20: Governmental Accounting Standards Board (GASB) 87 Leases: Invitation to virtual meeting with representatives from Grant Thornton and the Office of the Comptroller, May 13 from 10:00 A.M. – 12:00 P.M.
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FY2022-19: Tax Identification Number Requirements for Earmark Recipients
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FY2022-18: Upcoming changes to federal SAM.gov system for federal awards and sub recipient tracking
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FY2022-17A: Expiration of OFF46 March 20, 2022, Prospective Overnight and Express Mail Services
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FY2022-17: Expiration of OFF46 March 20, 2022, Prospective Overnight and Express Mail Services
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FY2022-16: Late Penalty Interest Rate
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FY2022-15: Tax and Payroll Updates for Tax Year 2022
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FY2022-14: Fiscal Year 2022 Mid-Year Capital Asset Inventory Review
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FY2022-13: Issuing and Filing IRS Forms 1099 for Tax Year 2021
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FY2022-12: 2021 Tax Reporting and Year End Processing
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FY2022-11A: Update – Rescind Memo FY#2022-11, Congress Passes Federal Government Continuing Resolution, Extending Federal Funding Through Feb. 18, 2022
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FY2022-11: Potential Federal Government Shutdown: Expiration of Continuing Resolution, Dec. 3, 2021
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FY2022-10: FY2022 Department Security Officer Review and Certification of Statewide Enterprise Systems Security Access
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FY2022-09: Single Audit Chargeback
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FY2022-08: Comptroller Office’s Fiscal Year 2022 MMARS and HR/CMS Chargebacks
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FY2022-07A: Update - Potential Federal Government Shutdown
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FY2022-07: Potential Federal Government Shutdown
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FY2022-06: Approved Fiscal Year 2022 Fringe Benefit and Payroll Tax Rates
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FY2022-05: Fiscal Year 2022 Treasury State Agreement
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FY2022-04: Official Opening of Fiscal Year 2022
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FY2022-03: Late Penalty Interest Rate
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FY2022-02: Fiscal Year 2022 Interim Budget Guidance
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FY2022-01 Proposed Fringe Benefit and Payroll Tax Rates
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Fiscal Year 2021
FY2021-27: Fiscal Year 2021 Statutory Receivable Instructions
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FY2021-26: Fiscal Year 2021 Higher Education Audit Guidance
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FY2021-25: Audit Issues from the 2020 Single Audit - Preparation for 2021
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FY2021-24: Earnings Code Processing during Accounts Payable Pay Periods
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FY2021-23: FY2021 Annual Capital Asset Inventory Review
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FY2021-22: Split year earnings codes
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FY2021-21: Fiscal Year 2021 GAAP Instructions
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FY2021-20: Fiscal Year 2021 Internal Control Questionnaire and Department Certification
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FY2021-19: Department Head Annual Review and Approval of Statewide Enterprise Systems
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FY2021-18: Announcement of New Commonwealth Auditors
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FY2021-17: Tax and Payroll Updates for 2021
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FY2021-16: Late Penalty Interest Rate
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FY2021-15: FY2021 Mid-Year Capital Asset Inventory Review
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FY2021-12C: Requested Actions Rescinded - Potential Federal Government Shutdown
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FY2021-14: Issuing and Filing IRS Forms 1099 for Tax Year 2020
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FY2021-12B: Potential Federal Government Shutdown
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FY2021-12A: Potential Federal Government Shutdown
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FY2021-13: 2020 Tax Reporting and Year End Processing
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FY2021-12: Potential Federal Government Shutdown
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FY2021-11: Official Opening of Fiscal Year 2021
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FY2021-10: Comptroller Office’s FY2021 Single Audit Chargeback
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FY2021-09: Department Security Officer Review and Approval of Statewide Enterprise Systems Security Access
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FY2021-08: Comptroller Office’s FY21 MMARS and HR/CMS Chargebacks
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FY2021-07: FY2021 Interim Budget Guidance
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FY2021-06: Federal Approval of Allocated and Billed Costs for FY2019
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FY2021-05: Approved FY2021 Fringe Benefit and Payroll Tax Rates
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FY2021-04: Late Penalty Interest Rate
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FY2021-03: FY2021 Treasury State Agreements
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FY2021-02: FY2021 Interim Budget Guidance
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FY2021-01: Proposed Fringe Benefit and Payroll Tax Rates
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Fiscal Year 2020
FY2020-25: 4th Quarter PPD Statistics Report
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FY2020-24: FY2020 Statutory Receivable Instructions
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FY2020-23: FY2020 Higher Education Audit Guidance
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FY2020-22: Earnings Code Processing during Accounts Payable Pay Periods
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FY2020-21: FY 2020 Annual Capital Asset Inventory Review
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FY2020-20: FY2020 GAAP Instructions
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FY2020-19: Earnings Code Processing During the Split Year Pay Period
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FY2020-18: Department Head Annual Review and Approval of Statewide Enterprise Systems Security
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FY2020-17: Internal Control Questionnaire and Department Certification
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FY2020-16: Tax and Payroll Updates for 2020
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FY2020-15: Late Penalty Interest Rate Memo
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FY2020-14: FY 2020 Mid-Year Capital Asset Inventory Review
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FY2020-13: Issuing and Filing IRS Forms 1099 for Tax Year 2019
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FY2020-12: 2019 Tax Reporting and Year End Processing
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FY2020-11: Department Security Officer Review and Certification of Statewide Enterprise Systems Security Access
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FY2020-10: Federal Approval of Allocated and Billed Costs for FY2018
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FY2020-09: Comptroller Office’s FY2020 Single Audit Chargebacks
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FY2020-08: Drug-Free Workplace Act Annual Certification for Departments Receiving Federal Grants
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FY2020-07: Comptroller Office’s FY2020 MMARS and HR/CMS Chargebacks
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FY2020-06: Official Opening of Fiscal Year 2020
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FY2020-05: Approved FY2020 Fringe Benefit and Payroll Tax Rates
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FY2020-04: FY2020 Treasury State Agreements
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FY2020-03: Late Penalty Interest Rate
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FY2020-02: FY20 Interim Budget Guidance
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FY2020-01: FY2020 Proposed Fringe Benefit and Payroll Tax Rates
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Fiscal Year 2019
FY2019-30: FY2019 4th Quarter PPD Statistics Report
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FY2019-29: FY2019 Statutory Receivable Instructions
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FY2019-28: FY2019 Higher Education Audit Guidance
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FY2019-27: Earnings Code Processing During Accounts Payable Pay Periods
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FY2019-26: FY2019 Annual Capital Asset Inventory Review
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FY2019:25: Earnings Code Processing During the Split Year Pay Period
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FY2019-24: FY2019 GAAP Instructions
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FY2019-23: Department Head Annual Approval of Statewide Enterprise Systems Security
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FY2019-22: FY2019 3rd Quarter PPD Statistics Report
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FY2019-21: Internal Control Questionnaire and Department Certification
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FY2019-20: Audit Issues from the 2018 Single Audit - Preparation for 2019
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FY2019-19: FY2019 2nd Quarter PPD Statistics Report
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FY2019-18A: Tax and Payroll Updates for 2019
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FY2019-17: Late Penalty Interest Rate Comptroller Memo
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FY2019-16: FY 2019 Mid-Year Capital Asset Inventory Review
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FY2019-15: Issuing and Filing IRS Forms 1099 for Tax Year 2018
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FY2019-14: 2018 Tax Reporting and Year End Processing
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FY2019-13: Potential Federal Government Shutdown
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FY2019-12: Department Security Officer (DSO) Review of Statewide Enterprise Systems Security Access. Due December 31, 2018
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FY2019-11: FY2019 1st Quarter PPD Statistics Report & FY2018 Wrap Up and Achievement Recognition
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FY2019-10: Drug-Free Workplace Act Annual Certification for Departments Receiving Federal Grants
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FY2019-09: Comptroller Office’s FY2019 MMARS Chargeback
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FY2019-08: FY2019 Single Audit Chargeback
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FY2019-07: FY2019 HR/CMS Chargeback
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FY2019-06: Official Opening of Fiscal Year 2019
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FY2019-05: Late Penalty Interest Rate
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FY2019-04: FY2019 Treasury State Agreements
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FY2019-03: Approved FY2019 Fringe Benefit and Payroll Tax Rates
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FY2019-02: FY2019 Interim Budget Guidance
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FY2019-01: FY2019 Proposed Fringe Benefit and Payroll Tax Rates
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