• Office of the Comptroller

COVID-19 Revenue and Grants Policy

Updated: Oct 5

Executive Summary This memo sets forth the Office of the Comptroller (CTR) accounting policy for COVID-19 related revenue and grants. COVID-19 related revenue and grant transactions will post to a separate MMARS sub-fund. The sub-fund will have the code: COVD. This policy is effective immediately and applies to all COVID-19 related revenue and grants. CTR is implementing this policy in anticipation of state and federal reporting requirements relative to COVID-19 related expanded revenue. As described in more detail below, departments will continue to follow the current grant set up process for new COVID-19 related grants, but they must include the code COVD in the subject line of COVID-19 related email correspondence with CTR and ANF. In addition, CTR plans to segregate COVID-19 related increases to existing grants in the COVD sub-fund. Departments that receive a COVID-19 related award increase to an existing grant should request a new appropriation from ANF for the COVID-19 related award and create a Major Program and Program for the COVID-19 related portion of the award. This policy is in addition to CTR’s COVID-19 related Payment Coding policy, dated March 27, 2020, which remains effective for all payments regardless of funding source. The policy can be reviewed here.


William McNamara, Comptroller of the Commonwealth

One Ashburton Place, 9th Floor, Boston MA 02108


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