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)

Transferring Capital Gains Tax Revenues to the Commonwealth Stabilization Fund, The State Retiree Benefits Trust Fund and the Commonwealth’s Pension Liability Fund (4/3/2013)

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.

  • 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

(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)

 
 
 
 
 
 
 
 
 
 
 
 

COMPTROLLER OF THE COMMONWEALTH OF MASSACHUSETTS

Andrew W. Maylor

1 Ashburton Place, 9th Floor, Boston MA 02108

comptroller.info@mass.gov

For your protection, please do not email personal information (e.g. Social Security Number, Bank Account Number, Passwords).

For assistance, please call us at

617-727-5000

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