Policies

Audit 

• Auditor Independence

• Protocols for Audits, Audit Follow-up and Department Initiated Audit Activity 

Budgets 

• Allotments

• Expenditure Corrections (EX)

• Expenditure Refunds (ER) 

• Federal Reimbursements for COVID‐19 Capital Expenditures

• Intersubsidiary Transfer

• Investments

• Transferring Capital Gains Tax Revenues

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Capital (Fixed) Assets

• Accounting and Management

• Fixed Assets Acquisition

• Impairment of Fixed or Other Assets and Insurance Recoveries

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Contracts 

• Amendments, Suspensions, or Terminations

• Commodities and Services

• Contractor Authorized Signatory Listing

• Delegation of MMARS / Contract and Transaction Processing Authority and Quality Assurance

• Encumbrance Correction

• Line Types

• Open Order Encumbrance

• Retainage

• State Finance Law and General Requirements

• State Grants, Federal Sub-Grants and Subsidies

For additional information, please visit the Procurement Information Center on the Operational Services Division web site.

This is a public-facing repository of all CTR Policies. 

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Department users with a login to the CTR system can log into our enhanced policy portal to view the policies in our new content management software, PowerDMS. 

Federal and State Grants

• COVID-19 Revenue Grants

• Federal Emergency Management Agency (FEMA) and other Disaster Recovery Funds Received

• Federal Grant Accounting and Reporting

• Sub-Recipient Monitoring

General Policies

• Department Head Signature Authorization and Electronic Signatures for MMARS Transactions

• Document Catalog Management - Remarking / Purge

• Records Management

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Interface

• HR/CMS Interface

• MMARS Interface Approval

• MMARS Interim Interface

Interdepartmental Business

• Interdepartmental Chargebacks

• Interdepartmental Service Agreements

Internal Controls

• Internal Control Policy

Non-Tax Revenue 

• Cash Recognition and Reconciliation

• 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

  • Section 9:02: Definitions

  • Section 9:03: Billing Entity Requirements for Collection of Debts

  • Section 9:04: Simultaneous Submission of Debt for Intercept and Debt Collection

  • Section 9:05: Debt Collection services Statewide Contract

  • Section 9:06: Payment Plans

  • Section 9:07: Intercept of Debt by Office of the Comptroller

  • Section 9:08: Settlement and Write-Off

  • Section 9:09: Accounting Procedures and Statewide Debt Collection Agency Payments

  • Section 9:10: Disputes

  • Section 9:11: Severability

• Invoice Statements

• Lockbox

• Non-Accounts Receivable Renewals

• Payment Collection Data Security

• Receivable Recognition and Reconciliation

• Third Party and Multiple Third Party Billing

Payments

• Bill Payments

• COVID 19 Payment Coding

• DYNACASH Advance Management

• Liability Management and Reduction Fund - Tort Claim

• Procurement Card (P-Card)

• Prompt Payment Discounts

• Vendor / Customer File and Form W-9s

Payroll and Labor Cost Management
 

• 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
   

• 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
   

• 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
   

• 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
   

• Type of Employment
  Individual Contractors - Contract Employees vs. Independent Contractors
  State Employees 
  Types of Employment

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Security Policies

• Security Policy for Contractors

• Statewide Enterprise Systems Security Policy

Settlements and Judgments

• Settlements and Judgments

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