Policies
This is a public-facing repository of all CTR Policies.
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For questions, please contact the CTR Solution Desk at comptroller.info@mass.gov.
Audit
Budgets
Capital (Fixed) Assets
Contracts
For additional information, please visit the Procurement Information Center on the Operational Services Division web site.
Federal and State Grants
General Policies
Interface
Interdepartmental Business
Internal Controls
Non-Tax Revenue
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815 CMR 9.00: Collection of Debts
Please refer to the following sections of Regulation 815 CMR 9.00 for information about Debt Collection policy.-
Section 9.01: Purpose, Applications and Authority
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Section 9:02: Definitions
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Section 9:03: Billing Entity Requirements for Collection of Debts
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Section 9:04: Simultaneous Submission of Debt for Intercept and Debt Collection
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Section 9:05: Debt Collection services Statewide Contract
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Section 9:06: Payment Plans
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Section 9:07: Intercept of Debt by Office of the Comptroller
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Section 9:08: Settlement and Write-Off
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Section 9:09: Accounting Procedures and Statewide Debt Collection Agency Payments
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Section 9:10: Disputes
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Section 9:11: Severability
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Payments
Payroll and Labor Cost Management
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Employee Taxes and Deduction
Agency Service Fees
Basic Insurance Deductions
Commonwealth Fees
Deduction for Deceased Employee
Deferred Compensation
Dependent Care Assistance Program (DCAP)
Determining Medicare Tax Status
Employee Charitable Campaign
Federal Income Tax
Health Care Spending Account (HCSA)
Medicare Tax
Retirement Programs
Special Insurance Deductions
State Withholding Tax
Tax Deferred Savings Plans 403b
Union Dues
Voluntary Union Deductions
Wage Garnishments
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Paying the Employee and Types of Payments
Accounts Payable Payroll
Direct Deposit
Employee Reimbursements and Allowances
Injured by a Patient or Prisoner Payments
Payments For Deceased Employees
Prior Year Payroll Payments
Retroactive Payments
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Payroll Accounting and Records
Archiving of Payroll Records
Closing a Fiscal Year
Official Record of Payroll Expenditures
Payroll Expenditure Adjustment Transactions
Payroll Expenditure Approval
Payroll Information / Warehouse
Payroll Public Records Exemption
Payroll Warrant Processing
Refunds/Prior Period Adjustments
Disbursement of Payments
Enterprise Management and Performance in Administrative Computing
Human Resources Compensation Management System (HR/CMS)
Labor Cost Management (LCM)
Mandatory and Voluntary Deductions
Payroll Processing During Emergencies
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Tax Administration, Reporting and Funding
Armed Forces' Tax Guide
Mandatory Payroll Tax Chargebacks for Medicare
Non-Cash Employee Benefits
Non-Resident Alien Tax Treaty
Tax Refunds
Taxable Pay Period Adjustments
Unemployment Insurance and Paid Family and Medical Leave
W-2 Processing
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Type of Employment
Individual Contractors - Contract Employees vs. Independent Contractors
State Employees
Types of Employment
Security Policies