Settlements and Judgments
A settlement or judgment results from a formal claim (grievance, complaint or lawsuit) against the Commonwealth that results in either a settlement agreement, or a court or administrative award, order, or judgment.
The Office of the Comptroller acts as the Commonwealth’s overseer of tax reporting and tax withholding requirements for state agencies and departments to federal and state authorities.
The Office of the Comptroller does not negotiate or approve the amount of settlements, the cost of legal services, or indemnification.
Guidance on how settlements and judgments are paid, processed, and the legal basis for tax withholdings and reporting.
Submitting a claim for CTR review
CTR will review and process all claims in the order that completed claims were received.
Non-Tort Settlement and Judgment Authorization Form
Submit this form to the Office of the Comptroller with copies of a non-tort settlement or judgment for review and approval of payment. This form is required for all payments of claims, including those made with department funds.
Settlement and Judgment Multiple Claimant Spreadsheet
Departments should use this form to submit multiple claimant payments under one Settlement and Judgment Authorization Form.
Tort and Non-Tort Settlements and Judgments Required Documents Checklist
Ensure that your submission to CTR is complete.
Resources for Commonwealth departments
Commonwealth Responsibilities Pertaining to Settlements and Judgments
An outline of tax reporting, withholding, intercept and public records disclosure requirements for Settlement and Judgment payments made by Commonwealth departments.
Payment and Tax Reporting of Settlements and Judgments
All employment settlements and judgments will be processed in accordance with these rules.
Procedures for Settlements and Judgments for Current and Former Employees Through HR/CMS
Instructions for processing employment-related payroll payments through HR/CMS.
Register payees for payment in the Massachusetts Management Accounting and Reporting System (MMARS).
To view available funds in MMARS
Departments can see available funds in the Settlements and Judgments account in MMARS by doing a page search "BQ89" and then search the current budget Fiscal Year (e.g.2020) and "1599-3384" under Appropriation. The amount under "Expenditure Ceiling" is the amount that has been appropriated and allotted. The amount under "unexpended" is the amount remaining in the account as of this date, subject to any claims that have been submitted to CTR for payment but have not yet been processed.
Viewing payment remittance information
Payees receiving payments through MMARS may use this link look up payment remittance information by logging on to VendorWeb with their vendor code and the last four digits of their Taxpayer Identification Number (TIN) or Federal Employer Identification Number (FEIN) associated with that vendor code. Vendor codes are not public information. It can be obtained from the department processing the claim.
Departments and agency counsels for the Commonwealth with access to the CTR Intranet may use the vendor lookup function on VendorWeb to view payment remittance information, by entering either the name or vendor code of the payee.
The Office of the Comptroller (CTR) reports on Settlements and Judgments quarterly. View the information on the Commonwealth’s financial records transparency platform, CTHRU.
The payee of any settlement or judgment is a public record and must be released absent some other specific statutory or other exemption from the Public Record Law.
All questions related to a claim should be referred directly to the agency counsel for the department subject to the claim.