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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 on this page [Jump]. For all COVID-19 related news and updates, visit this page.

Fiscal Year 2024

FY2024-01: Proposed Fringe Benefit and Payroll Tax Rates

3/16/23

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Fiscal Year 2023

FY2023-16: Tax and Payroll Updates for Tax Year 2023

1/24/2023

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FY2023-15: Late Penalty Interest Rate

1/13/2023

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FY2023-14: Mid-Year Capital Asset Inventory Review

1/13/2023

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FY2023-13: GASB 94 and GASB 96 Overview, Invitation to Virtual Meetings

1/6/2023

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FY2023-12: Tax Reporting and Year-End Processing

12/16/2022

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FY2023-11: Issuing and Filing IRS Forms 1099 for Tax Year 2022

12/13/2022

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FY2023-10: Issuing and Filing IRS Form 1098-F (Fines, Penalties, and Other Amounts)

12/06/2022

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FY2023-09: Department Security Officer Review and Approval of Statewide Enterprise Systems

11/30/2022

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FY2023-08: Office of the Comptroller's Fiscal Year 2023 Single Audit Chargeback

10/26/2022

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FY2023-07: Office of the Comptroller's Fiscal Year 2023 MMARS and HR/CMS Chargebacks

9/26/2022

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FY2023-06: Approved Fiscal Year 2023 Fringe Benefit and Payroll Tax Rates

8/25/2022

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FY2023-05: Official Opening of Fiscal Year 2023

8/8/2022

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FY2023-04: Treasury-State Agreement

7/21/2022

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FY2023-03: Late Penalty Interest Rate

7/19/2022

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FY2023-02: Fiscal Year 2023 Interim Budget Guidance

6/29/2022

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FY2023-01: Proposed Fringe Benefit and Payroll Tax Rates

3/16/2022

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COVID-19

Federal Reimbursements for COVID-19 Capital Expenditures

4/16/2020

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COVID-19 Revenue and Grants Policy

4/2/2020

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New CTR Policy on COVID-19 Payment Coding

3/27/2020

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Fiscal Year 2022

FY2022-31: Audit Issues from the 2021 Single Audit - Preparation for 2022

9/23/2022

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FY2022-30: Fiscal Year 2022 Higher Education Audit Guidance

7/26/2022

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FY2022-29: Fiscal Year 2022 Statutory Receivable Instructions

7/19/2022

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FY2022-28: Earnings Code Processing During Accounts Payable Pay Periods

7/6/2022

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FY2022-27: Fiscal Year 2022 GAAP Instructions

6/24/2022

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FY2022-26: FY2022 Annual Capital Asset Inventory Review

6/16/2022

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FY2022-25: Earnings Code Processing During the Split Year Pay Period

6/8/2022

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FY2022-24: Wage Act and Termination Procedures

5/18/2022

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FY2022-23: Fiscal Year 2022 Internal Control Questionnaire and Department Certification

5/18/2022

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FY2022-22: Department Head Annual Review and Approval of Statewide Enterprise Systems

5/16/2022

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FY2022-21: Encumbrance Funding Guidance

5/5/2022

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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.

5/3/2022

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FY2022-19: Tax Identification Number Requirements for Earmark Recipients

4/13/2022

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FY2022-18: Upcoming changes to federal SAM.gov system for federal awards and sub recipient tracking

3/31/2022

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FY2022-17A: Expiration of OFF46 March 20, 2022, Prospective Overnight and Express Mail Services

3/22/2022

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FY2022-17: Expiration of OFF46 March 20, 2022, Prospective Overnight and Express Mail Services

3/18/2022

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FY2022-16: Late Penalty Interest Rate

1/6/2022

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FY2022-15: Tax and Payroll Updates for Tax Year 2022

1/5/2022

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FY2022-14: Fiscal Year 2022 Mid-Year Capital Asset Inventory Review

1/3/2022

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FY2022-13: Issuing and Filing IRS Forms 1099 for Tax Year 2021

12/10/2021

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FY2022-12: 2021 Tax Reporting and Year End Processing

12/8/2021

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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

12/3/2021

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FY2022-11: Potential Federal Government Shutdown: Expiration of Continuing Resolution, Dec. 3, 2021

12/2/2021

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FY2022-10: FY2022 Department Security Officer Review and Certification of Statewide Enterprise Systems Security Access

11/29/2021

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FY2022-09: Single Audit Chargeback

10/26/2021

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FY2022-08: Comptroller Office’s Fiscal Year 2022 MMARS and HR/CMS Chargebacks

10/12/2021

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FY2022-07A: Update - Potential Federal Government Shutdown

10/1/2021

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FY2022-07: Potential Federal Government Shutdown

9/27/2021

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FY2022-06: Approved Fiscal Year 2022 Fringe Benefit and Payroll Tax Rates

8/9/2021

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FY2022-05: Fiscal Year 2022 Treasury State Agreement

7/30/2021

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FY2022-04: Official Opening of Fiscal Year 2022

7/20/2021

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FY2022-03: Late Penalty Interest Rate

7/8/2021

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FY2022-02: Fiscal Year 2022 Interim Budget Guidance

6/30/2021

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FY2022-01 Proposed Fringe Benefit and Payroll Tax Rates

2/12/2021

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Fiscal Year 2021

FY2021-27: Fiscal Year 2021 Statutory Receivable Instructions

(7/19/2021)

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FY2021-26: Fiscal Year 2021 Higher Education Audit Guidance

(7/9/2021)

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FY2021-25: Audit Issues from the 2020 Single Audit - Preparation for 2021

(7/9/2021)

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FY2021-24: Earnings Code Processing during Accounts Payable Pay Periods

(7/7/2021)

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FY2021-23: FY2021 Annual Capital Asset Inventory Review

(6/18/2021)

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FY2021-22: Split year earnings codes

(6/14/2021)

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FY2021-21: Fiscal Year 2021 GAAP Instructions

(6/10/2021)

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FY2021-20: Fiscal Year 2021 Internal Control Questionnaire and Department Certification

(5/21/2021)

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FY2021-19: Department Head Annual Review and Approval of Statewide Enterprise Systems

(5/10/2021)

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FY2021-18: Announcement of New Commonwealth Auditors

(2/25/2021)

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FY2021-17: Tax and Payroll Updates for 2021

(1/19/2021)

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FY2021-16: Late Penalty Interest Rate

(1/6/2021)

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FY2021-15: FY2021 Mid-Year Capital Asset Inventory Review

(12/30/2020)

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FY2021-12C: Requested Actions Rescinded - Potential Federal Government Shutdown

(12/28/2020)

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FY2021-14: Issuing and Filing IRS Forms 1099 for Tax Year 2020

(12/28/2020)

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FY2021-12B: Potential Federal Government Shutdown

(12/23/2020- rescinded)

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FY2021-12A: Potential Federal Government Shutdown

(12/21/2020 - rescinded)

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FY2021-13: 2020 Tax Reporting and Year End Processing

(12/18/2020)

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FY2021-12: Potential Federal Government Shutdown

(12/17/2020 - rescinded)

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FY2021-11: Official Opening of Fiscal Year 2021

(12/16/2020)

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FY2021-10: Comptroller Office’s FY2021 Single Audit Chargeback

(12/10/2020)

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FY2021-09: Department Security Officer Review and Approval of Statewide Enterprise Systems Security Access

(11/25/2020)

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FY2021-08: Comptroller Office’s FY21 MMARS and HR/CMS Chargebacks

(10/28/2020)

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FY2021-07: FY2021 Interim Budget Guidance

(8/12/2020)

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FY2021-06: Federal Approval of Allocated and Billed Costs for FY2019

(8/10/2020)

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FY2021-05: Approved FY2021 Fringe Benefit and Payroll Tax Rates

(8/6/2020)

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FY2021-04: Late Penalty Interest Rate

(7/31/2020)

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FY2021-03: FY2021 Treasury State Agreements

(7/24/2020)

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FY2021-02: FY2021 Interim Budget Guidance

(6/29/2020)

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FY2021-01: Proposed Fringe Benefit and Payroll Tax Rates

(1/30/2020)

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Fiscal Year 2020

FY2020-25: 4th Quarter PPD Statistics Report

(10/20/2020)

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FY2020-24: FY2020 Statutory Receivable Instructions

(7/17/2020)

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FY2020-23: FY2020 Higher Education Audit Guidance

(7/13/2020)

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FY2020-22: Earnings Code Processing during Accounts Payable Pay Periods

(7/6/2020)

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FY2020-21: FY 2020 Annual Capital Asset Inventory Review

(6/9/2020)

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FY2020-20: FY2020 GAAP Instructions

(6/9/2020)

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FY2020-19: Earnings Code Processing During the Split Year Pay Period

(6/3/2020)

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FY2020-18: Department Head Annual Review and Approval of Statewide Enterprise Systems Security

(5/29/2020)

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FY2020-17: Internal Control Questionnaire and Department Certification

(5/19/2020)

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FY2020-16: Tax and Payroll Updates for 2020

(1/23/2020)

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FY2020-15: Late Penalty Interest Rate Memo

(1/21/2020)

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FY2020-14: FY 2020 Mid-Year Capital Asset Inventory Review

(12/30/2019)

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FY2020-13: Issuing and Filing IRS Forms 1099 for Tax Year 2019

(12/17/2019)

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FY2020-12: 2019 Tax Reporting and Year End Processing

(12/11/2019)

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FY2020-11: Department Security Officer Review and Certification of Statewide Enterprise Systems Security Access

(12/2/2019)

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FY2020-10: Federal Approval of Allocated and Billed Costs for FY2018

(11/6/2019)

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FY2020-09: Comptroller Office’s FY2020 Single Audit Chargebacks

(10/17/2019)

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FY2020-08: Drug-Free Workplace Act Annual Certification for Departments Receiving Federal Grants

(10/4/2019)

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FY2020-07: Comptroller Office’s FY2020 MMARS and HR/CMS Chargebacks

(9/19/2019)

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FY2020-06: Official Opening of Fiscal Year 2020

(8/1/2019)

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FY2020-05: Approved FY2020 Fringe Benefit and Payroll Tax Rates

(7/31/2019)

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FY2020-04: FY2020 Treasury State Agreements

(7/12/2019)

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FY2020-03: Late Penalty Interest Rate

(7/12/2019)

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FY2020-02: FY20 Interim Budget Guidance

(6/28/2019)

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FY2020-01: FY2020 Proposed Fringe Benefit and Payroll Tax Rates

(1/22/2019)

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