Policies
Audit
Auditor Independence (4/17/2018)
MMARS Financial, Labor Cost Management (LCM) and Commonwealth Information (CIW) Reports (5/31/2007)
Protocols for Audits, Audit Follow-up and Department Initiated Audit Activity (4/17/2018)
Budgets
Allotments (ANF Policy) (11/1/2006)
Expenditure Corrections (EX) (11/1/2006)
Expenditure Refund (ER) (10/19/2007)
Intersubsidiary Transfer (ANF Policy) (11/1/2006)
Investments (7/27/2007)
Capital (Fixed) Assets
Accounting and Management Policy (11/1/2006)
Acquisition Policy (11/1/2006)
Impairment of Fixed or Other Assets and Insurance Recoveries (11/1/2006)
Contracts
Acquisition Policy (11/1/2006)
Amendments, Suspensions, or Terminations (11/19/2014)
Bill Payment Policy (5/20/2011)
Commodities and Services (11/1/2006)
Contractor Authorized Signatory Listing (11/1/2006)
Delegation of MMARS /Contract and Transaction Processing Authority and Quality Assurance (5/7/2012)
Department by Procurement Level (8/23/2017)
Encumbrance Correction (11/1/2006)
Individual Contractors: Contract Employees vs. Independent Contractors (10/7/2013)
Interdepartmental Chargebacks (11/1/2006)
Interdepartmental Service Agreements (4/30/2007)
Line Types (11/1/2006)
Open Order Encumbrance (11/1/2006)
Prompt Payment Discounts (5/20/2011)
Retainage (11/1/2006)
State Finance Law and General Requirements (5/20/2011)
State Grants, Federal Sub-Grants and Subsidies (9/8/2014)
For additional information, please visit the Procurement Information Center on the Operational Services Division web site.
Federal Grants
Federal Emergency Management Agency (FEMA) and other Disaster Recovery Funds Received (3/16/2011)
Federal Grant Accounting and Reporting (9/8/2014)
Sub-Recipient Monitoring (11/17/2014)
Interface
MMARS Interim Interface Policy (4/5/2016)
HR/CMS Interface Policy (9/26/2012)
MMARS Interface Authorization Procedure (4/4/2016)
Non-Tax Revenue
Cash Recognition and Reconciliation Policy (11/01/2006)
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.
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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
(effective 8/2/2013)
Expenditure Refund (ER) (10/19/2007)
Invoice Statements (11/01/2006)
Lock Box (11/01/2006)
Non-Accounts Receivable Renewals (11/01/2006)
Payment Collection Data Security Policy (6/6/2013)
Receivable Recognition and Reconciliation (11/01/2006)
Revenue Handbook (6/4/2015)
Third Party and Multiple Third Party Billing (11/01/2006)
Write-Off Approval Procedure (WO) (available inside state government only) (8/14/2014)
Payments and Payee
Advance Management (11/1/2006)
Bill Payment Policy (5/20/2011)
Commonwealth Procurement Card Program (10/29/2008)
Expenditure Corrections (EX) (11/1/2006)
Expenditure Refund (ER) (3/8/2010)
Liability Management and Reduction Fund - Tort Claim Policy (11/1/2006)
Prompt Payment Discounts (5/20/2011)
Vendor/Customer File and W9s (5/20/2011)
Payroll and Labor Cost Management
Payroll Systems
Enterprise Management and Performance in Administrative Computing (11/1/2006)
Human Resources Compensation Management System (HR/CMS) (11/1/2006)
Labor Cost Management (LCM) (11/1/2006)
Type of Employment-(contractor, independent contractor, and state employees definitions)
Individual Contractors: Contract Employees vs. Independent Contractors (10/8/2013)
State Employees (4/11/2007)
Types of Employment (11/1/2006)
Determining Medicare Tax Status (11/1/2006)
Deduction for Deceased Employee Payments (1/1/2006)
Federal Income Tax (10/15/2012)
Agency Service Fees (11/1/2006)
Basic Insurance Deductions (11/1/2006)
Commonwealth Fees (11/1/2006)
Commonwealth of Massachusetts Employees Charitable Cam (11/1/2006)
Deferred Compensation (11/1/2006)
Dependent Care Assistance Program (DCAP) (11/1/2006)
Health Care Spending Account (HCSA) (11/1/2006)
Mandatory and Voluntary Deductions: Tax Deferred Savings Plans Under IRC Section (403b) (5/5/2009)
Medicare Tax (10/17/2008)
Payroll Deduction Administration (11/1/2006)
Retirement Programs (9/20/2011)
State Withholding Tax (10/17/2008)
Union Dues (11/1/2006)
Union Endorsed Special Insurance Deductions (11/1/2006)
Voluntary Union Deductions (11/1/2006)
Wage Garnishments (11/1/2006)
Paying the Employee and Types of Payments
Direct Deposit (11/1/2006)
Disbursement of Payments (11/1/2006)
Accounts Payable (11/1/2006)
Employee Reimbursements (10/5/2018)
Payments for Deceased Employees (10/17/2008)
Prior Year Payroll Payments (11/1/2006)
Retroactive Payments (11/1/2006)
Types of Payments: Injured by a Patient or Prisoner (12/16/2008)
Payroll Accounting and Records
Closing a Fiscal Year (11/1/2006)
Official Record of Payroll Expenditures (11/1/2006)
Payroll Expenditure Adjustment Transactions (11/1/2006)
Payroll Warrant Processing (11/1/2006)
Refunds/Prior Period Adjustments (11/1/2006)
Payroll Expenditure Approval (11/1/2006)
Payroll Information / Warehouse (10/17/2008)
Payroll Public Records Exemption (2/6/2012)
Archiving of Payroll Records (11/1/2006)
Payroll Processing During Weather or Other Emergencies Policy (3/31/2016)
Tax Administration, Reporting and Funding
Armed Forces' Tax Guide (11/1/2006)
Non-Cash Employee Benefits (11/1/2006)
Non-Resident Alien Tax Treaty (11/1/2006)
Unemployment Insurance Reporting/Universal Health (10/17/2008)
Tax Refunds (11/1/2006)
Taxable Pay Period Adjustments (11/1/2006)
Mandatory Payroll Tax Chargebacks for Medicare (11/1/2006)
Year End W2 Processing (10/16/2008)
Risk Management
Internal Control Guidance for Department in Transition (9/21/2007)
Sub-Recipient Monitoring (11/17/2014)
Internal Control Policy (9/14/2007)
Records Management - Records Management Policy (11/1/2006)
Security Policies
CTR Statewide Enterprise Systems Security Policy for Contractors (3/24/2017)
Department Head Signature Authorization and Electronic Signatures for MMARS Transactions (4/30/2007)
Statewide Enterprise Systems Security Policy (7/3/2012)
System Automation
Document Catalog Management - Remarking/Purge Policy (11/26/2010)