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A checklist

This is a public-facing repository of all Office of the Comptroller policies pertaining to state finance, financial records retention, payroll, budgets, enterprise systems, and enterprise security.

All MMARS and HR/CMS users now have enhanced access to Job Aids, Policies, Statewide Learning materials, and the Expenditure Classification Handbook via our new document portal powered by PowerDMS.

For questions, please contact the CTR Solution Desk at [email protected].

Jump to: Audit | Budgets | Capital (Fixed) Assets | Contracts | Federal and State Grants | General | Interdepartmental Business | Interface | Internal Controls | Non-Tax Revenue | Payments | Payroll and Labor Cost Management | Security | Settlements and Judgments

Audit

Auditor Independence
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Protocols for Audits, Audit Follow-up, and Department Initiated Audit Activity
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Budgets

Allotments
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Expenditure Corrections (EX)
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Expenditure Refunds (ER)
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Federal Reimbursements for COVID‐19 Capital Expenditures
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Intersubsidiary Transfer
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Investments
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Transferring Capital Gains Tax Revenues
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Capital (Fixed) Assets

Accounting and Management
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Capital Assets Acquisition
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Impairment of Capital or Other Assets and Insurance Recoveries
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Contracts

Amendments, Suspensions, or Terminations
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Commodities and Services
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Contractor Authorized Signatory Listing
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Delegation of MMARS / Contract and Transaction Processing Authority and Quality Assurance
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Encumbrance Correction
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Line Types
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Record Copies of Fiscal Documents
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Open Order Encumbrance
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Retainage
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State Finance Law and General Requirements
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State Grants, Federal Sub-Grants, and Subsidies
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For additional information, please visit the Conducting Best Value Procurements page on the Operational Services Division website.

Federal and State Grants

COVID-19 Revenue and Grants
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Federal Emergency Management Agency (FEMA) and other Disaster Recovery Funds Received
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Federal Grant Accounting and Reporting
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Sub-Recipient Monitoring
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General Policies

Department Head Signature Authorization and Electronic Signatures for MMARS Transactions
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Document Catalog Management - Remarking / Purge
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Record Copies of Fiscal Documents
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Records Management
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Interdepartmental Business

Interdepartmental Chargebacks
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Interdepartmental Service Agreements
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Interface

HR/CMS Interface
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MMARS Interface Approval
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MMARS Interim Interface
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Internal Controls

Internal Control Policy
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Non-Tax Revenue

Cash Recognition and Reconciliation
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Regulation 815 CMR 9.00
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Invoice Statements
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Lockbox
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Non-Accounts Receivable Renewals
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Payment Collection Data Security
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Receivable Recognition and Reconciliation
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Third Party and Multiple Third Party Billing
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Payments

Bill Payments
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COVID-19 Payment Coding
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DYNACASH Advance Management
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Liability Management and Reduction Fund - Tort Claim
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Procurement Card (P-Card)
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Prompt Payment Discounts
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Vendor / Customer File and Form W-9s
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Payroll and Labor Cost Management

Employee Taxes and Deduction

Agency Service Fees
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Basic Insurance Deductions
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Commonwealth Fees
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Deduction for Deceased Employee
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Deferred Compensation
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Dependent Care Assistance Program (DCAP)
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Determining Medicare Tax Status
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Employee Charitable Campaign
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Federal Income Tax
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Health Care Spending Account (HCSA)
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Medicare Tax
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Retirement Programs
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Special Insurance Deductions
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State Withholding Tax
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Tax Deferred Savings Plans 403(b)
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Union Dues
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Voluntary Union Deductions
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Wage Garnishments
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Paying the Employee and Types of Payments

Accounts Payable Payroll
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Direct Deposit​
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Employee Reimbursements and Allowances​
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Injured by a Patient or Prisoner Payments
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Payments For Deceased Employees
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Prior Year Payroll Payments
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Retroactive Payments
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Payroll Accounting and Records

Disbursement of Payments
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Human Resources Compensation Management System (HR/CMS)
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Official Record of Payroll Expenditures
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Payroll Expenditure Adjustment Transactions
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Payroll Expenditure Approval
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Payroll Information / Warehouse
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Payroll Public Records Exemption
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Payroll Warrant Processing
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Refunds/Prior Period Adjustments
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Enterprise Management and Performance in Administrative Computing
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Labor Cost Management (LCM)
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Mandatory and Voluntary Deductions
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Payroll Processing During Emergencies
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Record Copies of Fiscal Documents
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Tax Administration, Reporting, and Funding

Armed Forces' Tax Guide
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Mandatory Payroll Tax Chargebacks for Medicare
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Non-Cash Employee Benefits
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Non-Resident Alien Tax Treaty
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Tax Refunds
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Taxable Pay Period Adjustments
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Unemployment Insurance and Paid Family and Medical Leave
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W-2 Processing
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Type of Employment

Individual Contractors - Contract Employees vs. Independent Contractors
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State Employees
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Security Policies

Security Policy for Contractors
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Statewide Enterprise Systems Security Policy
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Settlements and Judgments

Settlements and Judgments
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