Cash Management Improvement Act Agreement

between

The Commonwealth of Massachusetts

and

The Secretary of the Treasury,

United States Department of the Treasury

The Secretary of the Treasury, United States Department of the Treasury (hereafter 'Secretary'), and Commonwealth of

Massachusetts (hereafter 'State'), in order to implement Section 5 of the Cash Management Improvement Act of 1990, as

amended (hereafter 'Act'), agree as follows:

1.0 AGENTS OF THE AGREEMENT

1.1 The Authorized Official(s) for the Commonwealth of Massachusetts shall be the Comptroller of the Commowealth in all

matters concerning this Agreement.

1.2 The Assistant Commissioner, Revenue Collections Management, Bureau of the Fiscal Service (Fiscal Service), U.S.

Department of the Treasury, shall act as the Secretary's representative in all matters concerning this Agreement.

2.0 AUTHORITY

2.1 The authority for this Agreement is the Cash Management Improvement Act of 1990 (Public Law 101-453), as

amended by the Cash Management Improvement Act of 1992 (Public Law 102-589), codified at 31 U.S.C. 6501 and 31

U.S.C. 6503.

2.2 The regulations codified at 31 CFR Part 205 shall apply to all matters pertaining to this Agreement, and are

incorporated herein by reference. In the event of any inconsistency between this Agreement and 31 CFR Part 205, the

regulations shall govern.

3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS

3.1 This Agreement shall take effect on 07/01/2018 and shall remain in effect until 06/30/2019.

3.2 This Agreement may be amended at any time by written, mutual consent of the State and the Fiscal Service. This

Agreement shall be amended annually to incorporate new programs that qualify as major Federal assistance programs

and remove programs that no longer qualify as major Federal assistance programs. A State must notify the Fiscal Service

in writing within 30 days of the time the State becomes aware of a change that involves additions or deletions of programs

subject to Subpart A, changes in funding techniques, and/or changes in clearance patterns. The notification must include

a proposed amendment for review by the Fiscal Service.

3.3 Notwithstanding section 3.2, in the event of Federal or State non-compliance with Subpart B of 31 CFR, Part 205, the

Fiscal Service may amend this Agreement at any time to incorporate additional programs and the entities that administer

those programs.

3.4 This Agreement may be terminated by either party with 30 days written notice. If this Agreement is terminated, the

Fiscal Service will prescribe the funding techniques, clearance patterns, and methods for calculating interest liabilities to

be used by the State.

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4.0 PROGRAMS COVERED

4.1 The State's threshold and its major Federal assistance programs shall be determined based on the Commonwealth's

Single Audit report for fiscal year ending 06/30/2017.

All major Federal assistance programs shall be covered by this Agreement, unless otherwise specified in section 4.4 of

this Agreement.

4.2 The State's threshold for major Federal assistance programs is $30,000,000.

The following programs meet or exceed the threshold and are not excluded in Section 4.4:

10.551 Supplemental Nutrition Assistance Program

10.555 National School Lunch Program

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

10.558 Child and Adult Care Food Program

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

12.401 National Guard Military Operations and Maintenance (O&M) Projects

14.881 Moving to Work Demonstration Program

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

17.225S Unemployment Insurance -- State Benefit Account

20.205 Highway Planning and Construction

84.010 Title I Grants to Local Educational Agencies

84.027 Special Education -- Grants to States

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States

84.367 Improving Teacher Quality State Grants

93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

93.568 Low-Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund

93.658 Foster Care -- Title IV-E

93.667 Social Services Block Grant

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

93.959 Block Grants for Prevention and Treatment of Substance Abuse

96.001 Social Security -- Disability Insurance

97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters)

4.3 The following programs fall below the State's threshold but have been required to be covered by Fiscal Service in

accordance with the non-compliance provisions of Subpart B of 31 CFR Part 205:

There are currently no programs listed for Section 4.3.

4.4 The following programs exceed the State's threshold but have been excluded from coverage for the reason indicated:

93.268 Immunization Grants --- Exclusion:Non-Cash

5.0 ENTITIES COVERED

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5.1 State agencies and instrumentalities that meet the definition of a State per 31 CFR Part 205, shall be subject to the

terms of this Agreement. The following is a list of such entities that administer funds under the programs listed in Section

4.0 of this Agreement:

CDA - Emergency Management Agency

DOE-Department Of Elementary And Secondary Education

DOR- Department of Revenue

DOT-Massachusetts Department Of Transportation

DPH-Department of Public Health

DSS-Department of Children and Families

EEC-Department of Early Education & Care

EHS-Executive Office of Health and Human Services

EOL-Department of Labor and Workforce Development

MIL- Military Affairs

MRC- Massachusetts Rehabilitation Commission

OCD-Department of Housing and Community Development

WEL-Department of Transitional Assistance

5.2 Entities that meet the definition of a Fiscal Agent per 31 CFR Part 205 shall be subject to the terms of this Agreement.

The following is a list of Fiscal Agents that administer funds under the programs listed in the Section 4.0 of this

Agreement:

Wells Fargo/ACS 10.551 Supplemental Nutrition Assistance Program

6.0 FUNDING TECHNIQUES

6.1 General Terms

6.1.1 The State shall request Federal funds in accordance with the appropriate cut-off times shown in Exhibit I to ensure

funds will be received and credited to a State account by the times specified in the funding techniques. Exhibit I is

incorporated by reference herein.

6.1.2 The State shall schedule the receipt of Federal funds such that the funds are received and credited to a State

account in accordance with the clearance patterns specified in Exhibit II - List of State Clearance Patterns. Exhibit II is

incorporated by reference herein.

6.1.3 In instances where the receipt of funds is scheduled for a Saturday, the State shall request funds for deposit on

Friday. In instances where the receipt of funds is scheduled for a Sunday, the State shall request funds for deposit on

Monday. In instances where the receipt of Federal funds is scheduled for deposit on a day when the State is not open for

business, the State shall request funds for deposit the day following the scheduled day; in instances where the receipt of

Federal funds is scheduled for deposit on a day when the Federal Government is not open for business, the State shall

request funds for deposit the day prior to the scheduled day.

6.1.4 Estimates and Reconciliation of Estimates:

Where estimated expenditures are used to determine the amount of the drawdown, the State will indicate in the terms of

the State unique funding technique how the estimated amount is determined and when and how the State will reconcile

the difference between the estimate and the State's actual expenditures.

6.1.5 Supplemental Funding:

Unless otherwise defined by program rules, Supplemental Funding is the award of additional funds to provide for an

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increase in costs due to unforeseen circumstances.

The State will comply with all Federal program agency policies and procedures for requesting supplemental grant funding.

The State will comply with the following guidelines when requesting supplemental funding for the Medical Assistance

Program and associated administrative payments (CFDA 93.778):

The State must submit a revised Medicaid Program Budget Report (CMS-37) to request supplemental funding. The CMS

guidelines and instructions for completing the CMS-37 are provided in Section 2600F of the State Medicaid Manual

(SMM). The CMS/CO must receive the revised Form CMS-37 through the Medicaid Budget Expenditure

System/Children's Budget Expenditure System (MBES/CBES) no later than 10 calendar days before the end of the

quarter for which the supplemental grant award is being requested.

Additional guidance on this policy is available from the respective CMS Regional Office, U.S. Department of Health &

Human Services.

The State will comply with the following guidelines when requesting supplemental funding for TANF (CFDA 93.558),

CCDF (CFDA 93.575), CSE (93.563), and the FC/AA (CFDA 93.658 and CFDA 93.659) programs administered by the

U.S. Department of Human Services, Administration for Children and Families (HHS/ACF):

a. Timing of the Request

A State should initiate its request for supplemental funding during a quarter as soon as it becomes aware of the fact that a

shortfall does/will exist. For the TANF and CCDF grants, supplemental funding requests (estimates) may be submitted by

a State, for consideration by ACF, up through and including the 15th day of the third month of the first, second or third

quarter of any fiscal year. Since TANF and CCDF are block grant programs, all unawarded portions of the annual

allotment will automatically be issued at the beginning of the fourth quarter. Therefore, supplemental funding requests will

not be available during the fourth quarter for these programs. For the CSE and FC/AA programs, supplemental funding

requests may be submitted by a state, for consideration by ACF, up through and including the 15th day of the third month

of any quarter of a fiscal year.

b. Justification for the Request

The request for a supplemental funding for any of the above mentioned programs should contain a justification clearly

documenting the need for the additional funding authority during the current quarter. This documentation should be in the

form of State accounting records or similar documents that will show the actual expenditures through the most recent

month for which such data are available, as well as the State's most accurate projection of its anticipated expenditures

during the remaining month(s) of the quarter. For either the TANF or the CCDF program, the State's justification should

also include an explanation of the activities requiring the obligation and/or expenditure of amounts that exceed the normal

quarterly grant award restrictions and why these activities could not have been delayed until the next quarter.

c. Form Submittal

Supplemental funding requests should be made by completing the appropriate ACF quarterly report of expenditures and

estimates applicable to the particular program for which the grant award request is being made.

d. Approval Process

Upon receipt of the state's request for additional funding authority for a quarter, the ACF Regional Office will promptly

review the supporting documentation. If the request is properly justified, so long as ACF has adequate funding

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availability, the State's request will be expedited and supplemental funding will be issued within 5 days of ACF receiving

the request. The State will be notified by the Regional Office when the supplemental award has been transmitted to the

Payment Management System (PMS) and when it may initiate drawdowns against the supplemental funding.

Additional guidance on this policy is provided in the U.S. Department of Health & Human Services, Administration for

Children and Families, letter (May 19, 2004) to State Administrators from the Deputy Assistant Secretary for

Administration.

6.2 Description of Funding Techniques

6.2.1 The following are terms under which standard funding techniques shall be implemented for all transfers of funds to

which the funding technique is applied in section 6.3.2 of this Agreement.

Actual Clearance, ZBA - Same Day Payment

The State shall request funds the same day it pays out funds, in accordance with the appropriate Federal agency cut-off

time specified in Exhibit I. A Federal agency will deposit funds in a State account the same day as requested. The amount

of the request shall be for the amount of funds that clear the State's account that day. This funding technique is interest

neutral.

6.2.2 The following are terms under which funding techniques for administrative costs shall be implemented for all

transfers of funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.2

6.2.3 The following are terms under which miscellaneous funding techniques shall be implemented for all transfers of

funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.3

6.2.4 The following are terms under which State unique funding techniques shall be implemented for all transfers of funds

to which the funding technique is applied in section 6.3.2 of this Agreement.

Automated Central Draw Indirect Cost Rates - Monthly

The State shall request funds once a month, such that they are deposited on the median day of the month. The request

shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit 1. The amount of the

request shall be calculated in the Commonwealths financial system (MMARS) by applying the indirect cost rate to the

appropriate cost base of the prior month. This funding technique is interest neutral.

Bi-Weekly Reimbursable Funding

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The amount of the request shall be the actual sum of expenditures that have been incurred, recorded, identified

and reconciled as billable since the last two-week draw cycle request was processed. In all the cases the request for

funds will occur after the state has disbursed funds. This funding technique is interest neutral.

Cost Allocation Plan - Quarterly

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The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The state shall request funds once a per quarter, the amount of the request shall be based on actual costs

distributed in accordance with the State's approved cost allocation plan. The amount of the funds requested for the draw

shall be based on the actual amount of expenditures recorded. This funding technique is interest neutral.

Cost Allocation Plan Monthly

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The state shall request funds once a month, the amount of the request shall be based on actual costs distributed

in accordance with the State's approved cost allocation plan. The amount of the funds requested for the draw shall be

based on the actual amount of expenditures recorded. This funding technique is interest neutral.

Daily Draw - EBT

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The Commonwealth will request the draw down of funds daily for Electronic Benefit Transfers costs. The

drawdown of funds shall be the same day EBT expenditures are reflected on the Luminist report # DTAEB040. Funds will

always be drawn on the same day that the report is available. The Commonwealth will draw down a fixed percentage of

TANF funds on a daily basis. This fixed percentage rate will be based on the lowest claiming quarter for TANF/MOE

during the prior calendar year. The fixed percentage rate will also be updated annually This funding technique is

interest neutral.

Daily Reimbursable Funding

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The amount of the request shall be the actual sum of expenditures that have been incurred, recorded, identified

and reconciled as billable since the last daily draw request was processed. The drawdown of funds shall occur two

business days after the actual expenditure has been disbursed and is reflected in a standard query of the

Commonwealths General Ledger. In all the cases the request for funds will occur after the state has disbursed funds.

This funding technique is interest neutral.

FHWA Weekly Actual Reimbursement

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The amount of the request shall be the actual sum of expenditures that have been incurred, recorded, identified

and reconciled as billable from the preceding Tuesday, Wednesday, Thursday, Friday and Monday. In all the cases the

request for funds will occur after the state has disbursed funds. This funding technique is interest neutral.

HUD Payment Schedule

HUD (Housing and Urban Development) pays a calculated amount on the 2nd or 3rd business day of each month. An

annual budget submitted by the state is approved by HUD at the beginning of each calendar year. The amount of the

monthly allocation is documented in the annual budget approved by HUD. This funding technique is interest neutral.

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Monthly Reimbursable Funding

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The amount of the request shall be the actual sum of expenditures that have been incurred, recorded, identified

and reconciled as billable since the last monthly draw cycle request was processed. In all the cases the request for funds

will occur after the state has disbursed funds. This funding technique is interest neutral.

Non Central Draw Indirect Cost Rate - Monthly

The State shall request funds once a month, such that they are deposited on the median day of the month. The request

shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit 1. The amount of the

request shall be calculated by applying the indirect cost rate to the appropriate cost base of the prior month. This

funding technique is interest neutral.

Quarterly Draw Closeout

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The amount of funds requested for direct program costs shall be based on the amount of expenses submitted

on the quarterly expenditure reports. Reconciliation between actual expenditures and actual draws is completed. A

closeout draw reflecting the reconciliation is submitted on a quarterly basis. This funding technique is interest neutral.

Quarterly Reimbursable Funding

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The amount of the request shall be the actual sum of expenditures that have been incurred, recorded, identified

and reconciled as billable since the last 3 month draw cycle request was processed. In all the cases the request for funds

will occur after the state has disbursed funds. This funding technique is interest neutral.

Weekly Automated Central Draw Actual Reimbursable Funding

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The amount of the request shall be the actual sum of expenditures that have been incurred, recorded, identified

and reconciled as billable from the preceding Friday, Monday, Tuesday, Wednesday and Thursday. In all the cases the

request for funds will occur after the state has disbursed funds. This funding technique is interest neutral.

Weekly Draw - Approved CAP Expenditures

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The Commonwealth shall draw down estimated food stamp administrative draws on a weekly basis. The

estimates are derived using historical expenditure information from previous federal fiscal years. Upon the submission of

quarterly expenditure reports, reflective of the Department's approved cost allocation plan, a reconciliation between actual

expenditures and estimated weekly draws is completed. A closeout draw reflecting the reconciliation is submitted. This

funding technique is interest neutral.

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Weekly Reimbursable Funding

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. The amount of the request shall be the actual sum of expenditures that have been incurred, recorded, identified

and reconciled as billable since the last weekly draw request was processed. In all the cases the request for funds will

occur after the state has disbursed funds. This funding technique is interest neutral.

Weekly Reimbursible Funding- CSE

The State shall request funds using the Reimbursable Funding Technique such that they are deposited in a State account

on a weekly basis. The request shall be made in accordance with the appropriate Federal agency cut-off specified in

Exhibit I. Upon the submission of the quarterly expenditure report, reflective of the departments approved cost allocation

plan, a reconciliation between actual allowable expenditures, net federal offsets, and actual weekly draws is completed at

the end of each quarter. A closeout balance forward reflecting the reconciliation will be applied against the next quarters

anticipated Federal offsets. The amount of the request shall be the actual sum of the expenditures that have been

incurred, recorded, identified and reconciled as billable since the last weekly draw was processed with consideration for

pending Federal offsets for the quarter in process. This funding technique is interest neutral.

6.3 Application of Funding Techniques to Programs

6.3.1 The State shall apply the following funding techniques when requesting Federal funds for the component cash flows

of the programs listed in sections 4.2 and 4.3 of this Agreement.

6.3.2 Programs

Below are programs listed in Section 4.2 and Section 4.3.

10.551 Supplemental Nutrition Assistance Program

Recipient: WEL-Department of Transitional Assistance

% of Funds Agency Receives: 100.00

Component: EBT

Technique: Daily Draw - EBT

Average Day of Clearance: 0 Days

10.555 National School Lunch Program

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 100.00

Component: Vendor Payment

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

Recipient: DPH-Department of Public Health

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Automated Central Draw Indirect Cost Rates - Monthly

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Average Day of Clearance: 0 Days

Recipient: DPH-Department of Public Health

% of Funds Agency Receives: 99.00

Component: Vendor Payments and Payroll

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

10.558 Child and Adult Care Food Program

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Automated Central Draw Indirect Cost Rates - Monthly

Average Day of Clearance: 0 Days

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 99.00

Component: Vendor Payment

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

Recipient: WEL-Department of Transitional Assistance

% of Funds Agency Receives: 100.00

Component: Estimated SNAP administrative draws

Technique: Weekly Draw - Approved CAP Expenditures

Average Day of Clearance: 0 Days

12.401 National Guard Military Operations and Maintenance (O&M) Projects

Recipient: MIL- Military Affairs

% of Funds Agency Receives: 100.00

Component: Vendor Payments, Payroll

Technique: Bi-Weekly Reimbursable Funding

Average Day of Clearance: 0 Days

14.881 Moving to Work Demonstration Program

Recipient: OCD-Department of Housing and Community Development

% of Funds Agency Receives: 99.00

Component: Vendor Payments

Technique: HUD Payment Schedule

Average Day of Clearance: 0 Days

Recipient: OCD-Department of Housing and Community Development

% of Funds Agency Receives: 1.00

Component: Indirect Costs

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Technique: HUD Payment Schedule

Average Day of Clearance: 0 Days

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

Recipient: EOL-Department of Labor and Workforce Development

% of Funds Agency Receives: 98.00

Component: FECA and EUCA benefit payments

Technique: Daily Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: EOL-Department of Labor and Workforce Development

% of Funds Agency Receives: 1.00

Component: Indirect costs (reallocated costs)

Technique: Non Central Draw Indirect Cost Rate - Monthly

Average Day of Clearance: 0 Days

Recipient: EOL-Department of Labor and Workforce Development

% of Funds Agency Receives: 1.00

Component: Adminstrative Costs (payroll and direct admin)

Technique: Weekly Reimbursable Funding

Average Day of Clearance: 0 Days

17.225S Unemployment Insurance -- State Benefit Account

Recipient: EOL-Department of Labor and Workforce Development

% of Funds Agency Receives: 100.00

Component: benefit payments

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

20.205 Highway Planning and Construction

Recipient: DOT-Massachusetts Department Of Transportation

% of Funds Agency Receives: 100.00

Component: Vendor Payments/Construction and consulting

Technique: FHWA Weekly Actual Reimbursement

Average Day of Clearance: 0 Days

84.010 Title I Grants to Local Educational Agencies

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Automated Central Draw Indirect Cost Rates - Monthly

Average Day of Clearance: 0 Days

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 99.00

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Component: Vendor Payments/Payments to Local Education Agencies

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

84.027 Special Education -- Grants to States

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Automated Central Draw Indirect Cost Rates - Monthly

Average Day of Clearance: 0 Days

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 99.00

Component: Vendor Payments

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States

Recipient: MRC- Massachusetts Rehabilitation Commission

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Automated Central Draw Indirect Cost Rates - Monthly

Average Day of Clearance: 0 Days

Recipient: MRC- Massachusetts Rehabilitation Commission

% of Funds Agency Receives: 31.00

Component: Vendor Payments

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: MRC- Massachusetts Rehabilitation Commission

% of Funds Agency Receives: 68.00

Component: Payroll

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

84.367 Improving Teacher Quality State Grants

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Automated Central Draw Indirect Cost Rates - Monthly

Average Day of Clearance: 0 Days

Recipient: DOE-Department Of Elementary And Secondary Education

% of Funds Agency Receives: 99.00

Component: Vendor Payments

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Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

93.558 Temporary Assistance for Needy Families

Recipient: WEL-Department of Transitional Assistance

% of Funds Agency Receives: 10.00

Component: Direct Program Costs

Technique: Bi-Weekly Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: WEL-Department of Transitional Assistance

% of Funds Agency Receives: 50.00

Component: Direct Program Costs

Technique: Monthly Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: WEL-Department of Transitional Assistance

% of Funds Agency Receives: 40.00

Component: Direct Program Costs

Technique: Quarterly Reimbursable Funding

Average Day of Clearance: 0 Days

93.563 Child Support Enforcement

Recipient: DOR- Department of Revenue

% of Funds Agency Receives: 23.31

Component: Vendor Payments and Payroll

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: DOR- Department of Revenue

% of Funds Agency Receives: 70.40

Component: Vendor Payments

Technique: Weekly Reimbursible Funding- CSE

Average Day of Clearance: 0 Days

Recipient: DOR- Department of Revenue

% of Funds Agency Receives: 6.29

Component: Indirect Costs

Technique: Weekly Reimbursible Funding- CSE

Average Day of Clearance: 0 Days

93.568 Low-Income Home Energy Assistance

Recipient: OCD-Department of Housing and Community Development

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Cost Allocation Plan Monthly

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Average Day of Clearance: 0 Days

Recipient: OCD-Department of Housing and Community Development

% of Funds Agency Receives: 99.00

Component: Vendor Payments/ Beneficiary Payments

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

93.575 Child Care and Development Block Grant

Recipient: EEC-Department of Early Education & Care

% of Funds Agency Receives: 100.00

Component: Vendor Payments

Technique: Monthly Reimbursable Funding

Average Day of Clearance: 0 Days

93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund

Recipient: EEC-Department of Early Education & Care

% of Funds Agency Receives: 100.00

Component: Vendor Payments

Technique: Monthly Reimbursable Funding

Average Day of Clearance: 0 Days

93.658 Foster Care -- Title IV-E

Recipient: DSS-Department of Children and Families

% of Funds Agency Receives: 60.00

Component: Vendor Payments and Administrative Costs

Technique: Bi-Weekly Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: DSS-Department of Children and Families

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Cost Allocation Plan Monthly

Average Day of Clearance: 0 Days

Recipient: DSS-Department of Children and Families

% of Funds Agency Receives: 39.00

Component: Vendor Payments

Technique: Quarterly Draw Closeout

Average Day of Clearance: 0 Days

93.667 Social Services Block Grant

Recipient: DSS-Department of Children and Families

% of Funds Agency Receives: 99.00

Component: Vendor Payments

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Technique: Bi-Weekly Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: DSS-Department of Children and Families

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Cost Allocation Plan Monthly

Average Day of Clearance: 0 Days

93.767 Children's Health Insurance Program

Recipient: EHS-Executive Office of Health and Human Services

% of Funds Agency Receives: 55.00

Component: Service Providers

Technique: Quarterly Draw Closeout

Average Day of Clearance: 0 Days

Recipient: EHS-Executive Office of Health and Human Services

% of Funds Agency Receives: 45.00

Component: Service Providers

Technique: Weekly Reimbursable Funding

Average Day of Clearance: 0 Days

93.778 Medical Assistance Program

Recipient: EHS-Executive Office of Health and Human Services

% of Funds Agency Receives: 1.00

Component: Direct Administrative Cost

Technique: Bi-Weekly Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: EHS-Executive Office of Health and Human Services

% of Funds Agency Receives: 3.00

Component: Indirect Administrative Costs

Technique: Cost Allocation Plan - Quarterly

Average Day of Clearance: 0 Days

Recipient: EHS-Executive Office of Health and Human Services

% of Funds Agency Receives: 27.00

Component: Service Providers, Direct Program Cost

Technique: Daily Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: EHS-Executive Office of Health and Human Services

% of Funds Agency Receives: 14.00

Component: Service Providers, Direct Program Cost

Technique: Monthly Reimbursable Funding

Average Day of Clearance: 0 Days

Page 14 of 27
Recipient: EHS-Executive Office of Health and Human Services

% of Funds Agency Receives: 6.00

Component: Service Providers, Direct Program Cost

Technique: Quarterly Draw Closeout

Average Day of Clearance: 0 Days

Recipient: EHS-Executive Office of Health and Human Services

% of Funds Agency Receives: 49.00

Component: Service Providers, Direct Program Cost

Technique: Weekly Reimbursable Funding

Average Day of Clearance: 0 Days

93.959 Block Grants for Prevention and Treatment of Substance Abuse

Recipient: DPH-Department of Public Health

% of Funds Agency Receives: 2.00

Component: Indirect Costs

Technique: Automated Central Draw Indirect Cost Rates - Monthly

Average Day of Clearance: 0 Days

Recipient: DPH-Department of Public Health

% of Funds Agency Receives: 98.00

Component: Vendor Payments and Payroll

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

96.001 Social Security -- Disability Insurance

Recipient: MRC- Massachusetts Rehabilitation Commission

% of Funds Agency Receives: 14.00

Component: Indirect Costs

Technique: Automated Central Draw Indirect Cost Rates - Monthly

Average Day of Clearance: 0 Days

Recipient: MRC- Massachusetts Rehabilitation Commission

% of Funds Agency Receives: 53.00

Component: Payroll

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: MRC- Massachusetts Rehabilitation Commission

% of Funds Agency Receives: 33.00

Component: Vendor Payments

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters)

Recipient: CDA - Emergency Management Agency

Page 15 of 27
% of Funds Agency Receives: 45.00

Component: Vendor Payments

Technique: Monthly Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: CDA - Emergency Management Agency

% of Funds Agency Receives: 49.00

Component: Vendor Payments

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: CDA - Emergency Management Agency

% of Funds Agency Receives: 5.00

Component: Administrative Cost

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

Recipient: CDA - Emergency Management Agency

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Weekly Automated Central Draw Actual Reimbursable Funding

Average Day of Clearance: 0 Days

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

No exempt agencies.

7.0 CLEARANCE PATTERNS

7.1 The State shall develop separate clearance patterns for each of the following:

Not Applicable

7.2 The following shall develop the State's clearance patterns:

The Bank shall develop clearance patterns for Vendor and Payroll accounts.

7.3 The sources of data the State shall use when developing its clearance patterns are as follows:

The Commonwealth's controlled disbursement accounts.

7.4 The State shall use the following methodology when developing its clearance patterns:

When developing each clearance pattern, the State shall track at least 99% of the funds disbursed, from issuance to

clearance, for a period of at least three months.

7.5 The State shall identify for each check or warrant (hereafter, check) in the population: (1) the date the check was

released for payment; (2) the date the check was debited from the State's account, and, (3) the amount of the check.

Page 16 of 27
7.6 The State shall use the following method to calculate the dollar-weighted average day of clearance:

To determine the number of days each check was outstanding (clearance time), the issue date shall be subtracted from

the date the check cleared the State's account.

To determine the percentage of the disbursement paid out each day following issuance, the amount of the checks that

clear the State's account each day shall be summed and then divided by the amount of the total disbursement.

For each day following issuance, the clearance time of the checks paid out that day shall be multiplied by the percentage

of the total disbursement those checks represent. This product is the clearance factor.

The dollar-weighted average day of clearance for the disbursement shall be determined by summing the clearance factor

of each day following the disbursement.

7.7 The State shall adjust each clearance pattern to reflect the dollar-weighted proportion of funds paid out by EFT/Direct

payroll, with the following exceptions:

Not Applicable

The State shall also adjust each clearance pattern to reflect:

Not Applicable

7.8 Each of the State's clearance patterns is calculated in calendar days.

7.9 An authorized State official shall certify that each clearance pattern developed by the State accurately corresponds to

the clearance activity of the programs to which it is applied. This certification shall be provided to the Fiscal Service prior

to the effective date of the Agreement. The State shall recertify its clearance patterns at least every five years.

7.10 The State shall follow the procedures of 31 CFR 205 if it has actual or constructive knowledge, at any time, that a

clearance pattern does not correspond to a program's clearance activity.

8.0 INTEREST CALCULATION METHODOLOGY

8.1 General Terms

8.1.1 The State and the Secretary agree that no interest liabilities will be incurred for transfers of funds made in

accordance with the procedures specified in section 6 of this Agreement where the following funding techniques are

applied:

Actual Clearance, ZBA - Same Day Payment

Automated Central Draw Indirect Cost Rates - Monthly

Bi-Weekly Reimbursable Funding

Cost Allocation Plan - Quarterly

Cost Allocation Plan Monthly

Daily Draw - EBT

Daily Reimbursable Funding

FHWA Weekly Actual Reimbursement

HUD Payment Schedule

Page 17 of 27
Monthly Reimbursable Funding

Non Central Draw Indirect Cost Rate - Monthly

Quarterly Draw Closeout

Quarterly Reimbursable Funding

Weekly Automated Central Draw Actual Reimbursable Funding

Weekly Draw - Approved CAP Expenditures

Weekly Reimbursable Funding

Weekly Reimbursible Funding- CSE

8.1.2 The State shall maintain information on disbursements and receipts of funds to verify the implementation of any

funding technique and document interest liabilities.

For each disbursement, the State shall be able to identify:

(1) amount of the issuance

(2) date of issuance

(3) date Federal funds are received and credited to a State account

(4) amount of Federal funds received

(5) date funds were requested

8.2 Federal Interest Liabilities

8.2.1 A Federal interest liability shall accrue from the day the State pays out its own funds for program purposes to the

day Federal funds are credited to a State account. With regard to funds transferred out of the Federal Highway Trust

Fund, if a State does not bill at least weekly for current project costs, the Federal interest liability shall not accrue prior to

the day the State submits a request for funds.

8.2.2 The State shall use the following method to calculate Federal interest liabilities:

Actual Activity:

For all transactions where the State pays out its own funds for program purposes prior to receiving Federal funds, the

State shall track each payment from the date it is paid out of a State account to the date Federal funds are subsequently

credited to a State account to cover that outlay. The Federal interest liability on each payment shall be based on the

difference in whole days between the two events. With Federal-State matching programs, interest shall be calculated on

the Federal percentage of the disbursement.

8.3 The Unemployment Trust Fund

8.3.1 The State shall use the following method to calculate State interest liabilities on funds withdrawn from the several

accounts in the Unemployment Trust Fund:

The State shall use the following methodology to calculate State interest liabilities on funds withdrawn from the several

accounts in the UTF under the Unemployment Insurance program.

Based on statements provided by its financial institution, or other appropriate source, the State shall determine the actual

interest earnings and the related banking costs attributable to funds withdrawn from its account in the UTF.

At the end of the States fiscal year, the State shall calculate the percentage of its total unemployment compensation

expenditures for (1) funds withdrawn from the State account in the UTF, or the State %, and (2) funds withdrawn from the

Federal Employees Compensation Account (FECA) and the Extended Unemployment Compensation Account (EUCA)

and any other accounts of Federal funds in the UTF, or the Federal %.

Page 18 of 27
The State shall calculate the actual interest earnings and the related banking costs attributable to funds withdrawn from

the State account in the UTF by multiplying the State % by the amount of the actual interest earnings and the related

banking costs of the account as a whole. The States liability for interest on funds withdrawn from its account in the UTF

shall consist of the actual interest earnings attributable to such funds less the related banking costs attributed to such

funds.

The State shall determine the average daily cash balance of its unemployment compensation benefit payment account for

its fiscal year. The State shall calculate the average daily cash balance of Federal funds by multiplying the Federal % by

the average daily cash balance of the benefit payment account on the whole. The States liability for interest on funds

withdrawn from the FECA and EUCA (and any other benefit accounts of Federal funds in the UTF from which the State

draws funds) shall be the average daily cash balance of Federal funds multiplied by the annualized rate equal to the

average equivalent yields of 13-week Treasury bills auctioned during the States fiscal year.

8.4 Refund Liabilities

8.4.1 The State shall be liable for interest on refunds from the date the refund is credited to a State account until the date

the refund is debited from the State account for program purposes. The State shall apply a $50,000 refund transaction

threshold below which the State shall not incur or calculate interest liabilities on refunds. A transaction is defined as a

single deposit.

8.4.2 For each refund, the State shall maintain information identifying:

(1) date a refund is credited to a State account

(2) date of the subsequent deposit of Federal funds against which the refund is offset

(3) amount of the refund

8.4.3 The State shall use the following methodology to calculate interest liabilities on refunds:

With programs to which applicable interest neutral funding techniques are applied, the State interest liability shall be

based on the difference in whole days between the date the refund is deposited in a State account and the date the

refund is offset against a subsequent deposit of Federal funds.

8.5 Exemptions

8.5.1 Where more than one State agency is a recipient of Federal funds under a program, a particular State agency's

funding may be excluded from interest calculation procedures if the State agency receives an amount of funds less than 5

% of the State's threshold for major Federal assistance programs. Notwithstanding this potential exemption, however, in

no case shall less than 90% of a program's total funding be subject to interest calculation procedures.

Proration of calculations: If less than total program funding is subject to interest calculation procedures, the resulting

interest liability calculations shall be prorated to 100% of program funding.

8.6 State Interest Liabilities

8.6.1 The State shall be liable for interest on Federal funds from the date Federal funds are credited to a State account

until the date those funds are paid out for program purposes.

8.6.2 The State shall use the following method to calculate State interest liabilities on Federal funds:

Page 19 of 27
8.6.2.1 Measuring Time Funds Are Held

Deposit to Issuance; Issuance to Clearance:

To determine the total time Federal funds are held, the State shall separately measure two time periods: (1) the date

Federal funds are deposited to the date checks are issued; and (2) the date checks are issued to the date funds are

debited from the State's account.

8.6.2.2 Source of Data

Clearance Patterns:

The time period from issuance of funds to the date funds are debited from the State's account shall be determined by the

appropriate clearance pattern specified in Exhibit II.

8.6.2.3 Standards Applied

Not Applicable

8.6.2.4 Calculation Procedure

Average Daily Balance:

I = ADB x R, where

I = State's total interest liability

ADB = Average Daily Balance of cash in a program's account, measured from deposit to clearance

R = Annualized rate equal to the average equivalent yields of 13-week Treasury bills auctioned during a State's fiscal year

9.0 REVERSE FLOW PROGRAMS

The State is not required to cover any reverse flow programs under the terms of this Agreement because the State does

not participate in the program.

10.0 INTEREST CALCULATION COSTS

10.1 As set forth in 31 CFR 205.27, interest calculation costs are defined as those costs necessary for the actual

calculation of interest, including the cost of developing and maintaining clearance patterns in support of the interest

calculations. Interest calculation costs do not include expenses for normal disbursing services, such as processing of

checks or maintaining records for accounting and reconciliation of cash balances, or expenses for upgrading or

modernizing accounting systems. Interest calculation costs in excess of $50,000 in any year are not eligible for

reimbursement, unless the State provides justification with the annual report.

10.2 The State expects to incur the following types of interest calculation costs:

Costs of calculating interest, including the cost of developing and maintaining clearance patterns in support of interest

calculations.

10.3 The State shall submit all claims for reimbursement of interest calculation costs with its Annual Report in accordance

with 31 CFR 205.

Page 20 of 27
11.0 NON-COMPLIANCE

11.1 The provisions of 31 CFR Part 205.29 and 31 CFR Part 205.30 shall apply in cases of non-compliance with the

terms of this Agreement.

Page 21 of 27
12.0 AUTHORIZED SIGNATURES

Thomas G. Shack III, Esq.

Comptroller of the Commonwealth

Signature:________________________________________Date Signed:_______________

Date Submitted 06/21/2018

Corvelli A. McDaniel

Assistant Commissioner

Revenue Collections Management

Bureau of the Fiscal Service

U.S. Department of the Treasury

Signature:________________________________________Date Signed:_______________

Page 22 of 27

Thomas G. Shack (Jun 28, 2018) Thomas G. Shack

Jun 28, 2018

Corvelli A. McDaniel (Jun 29, 2018)

Corvelli A. McDaniel

Jun 29, 2018
Exhibit I - Funds Request and Receipt Times Schedule

Commonwealth of Massachusetts

Federal Agency Payment Type Request Cut-Off Time Receipt Window

Agriculture-FNS ACH 11:59 PM 1 day

Agriculture-FNS Fedwire 5:45 PM 0 day

Agriculture-FS ACH 3:00 PM 1 day

Air National Guard ACH 12:00 PM 15 days

Army National Guard ACH 12:00 PM 15 days

Commerce-NOAA ACH 2:00 PM 1 day

Dept of Homeland Security (FEMA) Fedwire 2:00 PM 2 days

Dept of Homeland Security (ODP) ACH 2:00 PM 2 days

Dept of Homeland Security (ODP) Fedwire 2:00 PM 2 days

EPA ACH 2:00 PM 2 days

EPA Fedwire 2:00 PM 0 day

Education ACH 3:00 PM 1 day

Education Fedwire 2:00 PM 0 day

Energy ACH 4:00 PM 1 day

Energy Fedwire 3:00 PM 0 day

HHS ACH 6:30 PM 1 day

HHS Fedwire 3:00 PM 0 day

HUD ACH 5:30 PM 2 days

HUD Fedwire 3:00 PM 0 day

Interior-FWS ACH 11:59 PM 1 day

Interior-FWS Fedwire 5:45 PM 0 day

Interior-OSM ACH 3:00 PM 1 day

Interior-OSM Fedwire 1:00 PM 0 day

Justice ACH 11:00 PM 6 days

Justice Fedwire 2:00 PM 2 days

Labor-Non-UTF ACH 3:00 PM 1 day

Labor-UTF ACH 3:00 PM 1 day

Labor-UTF Fedwire 3:00 PM 0 day

National Science Foundation (NSF) ACH 8:00 PM 1 day

National Science Foundation (NSF) Fedwire 5:45 PM 0 day

Social Security Administration ACH 11:59 PM 1 day

Social Security Administration Fedwire 5:45 PM 0 day

Transportation (FAA) ACH 2:00 PM 1 day

Transportation (FHWA) ACH 12:00 PM 3 days

Transportation (FHWA) Fedwire 12:00 PM 0 day

Transportation (FTA) ACH 2:00 PM 1 day

Veterans Administration ACH 12:00 PM 3 days

Page 23 of 27
Exhibit II - Commonwealth of Massachusetts

LIST OF STATE CLEARANCE TIMES

(Rounded Dollar-Weighted Average Day of Clearance)

Clearance Times Where the Timing of A Draw Down Is Based on A Clearance

Pattern

CFDA Program Name Recipient % Component Technique Round

ed

days

10.551 Supplemental Nutrition

Assistance Program

WEL-Department of

Transitional Assistance

100.

00

EBT Daily Draw - EBT 0 Days

10.555 National School Lunch

Program

DOE-Department Of

Elementary And

Secondary Education

100.

00

Vendor Payment Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

DPH-Department of

Public Health

99.0

0

Vendor Payments and

Payroll

Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

DPH-Department of

Public Health

1.00 Indirect Cost Automated Central Draw

Indirect Cost Rates -

Monthly

0 Days

10.558 Child and Adult Care

Food Program

DOE-Department Of

Elementary And

Secondary Education

99.0

0

Vendor Payment Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

10.558 Child and Adult Care

Food Program

DOE-Department Of

Elementary And

Secondary Education

1.00 Indirect Cost Automated Central Draw

Indirect Cost Rates -

Monthly

0 Days

10.561 State Administrative

Matching Grants for the

Supplemental Nutrition

Assistance Program

WEL-Department of

Transitional Assistance

100.

00

Estimated SNAP

administrative draws

Weekly Draw - Approved

CAP Expenditures

0 Days

12.401 National Guard Military

Operations and

Maintenance (O&M)

Projects

MIL- Military Affairs 100.

00

Vendor Payments,

Payroll

Bi-Weekly Reimbursable

Funding

0 Days

14.881 Moving to Work

Demonstration Program

OCD-Department of

Housing and Community

Development

1.00 Indirect Costs HUD Payment Schedule 0 Days

14.881 Moving to Work

Demonstration Program

OCD-Department of

Housing and Community

Development

99.0

0

Vendor Payments HUD Payment Schedule 0 Days

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

EOL-Department of

Labor and Workforce

Development

1.00 Adminstrative Costs

(payroll and direct admin)

Weekly Reimbursable

Funding

0 Days

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

EOL-Department of

Labor and Workforce

Development

1.00 Indirect costs (reallocated

costs)

Non Central Draw

Indirect Cost Rate -

Monthly

0 Days

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

EOL-Department of

Labor and Workforce

Development

98.0

0

FECA and EUCA benefit

payments

Daily Reimbursable

Funding

0 Days

17.225S Unemployment Insurance

-- State Benefit Account

EOL-Department of

Labor and Workforce

Development

100.

00

benefit payments Actual Clearance, ZBA -

Same Day Payment

0 Days

Page 24 of 27
CFDA Program Name Recipient % Component Technique Round

ed

days

20.205 Highway Planning and

Construction

DOT-Massachusetts

Department Of

Transportation

100.

00

Vendor

Payments/Construction

and consulting

FHWA Weekly Actual

Reimbursement

0 Days

84.010 Title I Grants to Local

Educational Agencies

DOE-Department Of

Elementary And

Secondary Education

99.0

0

Vendor

Payments/Payments to

Local Education

Agencies

Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

84.010 Title I Grants to Local

Educational Agencies

DOE-Department Of

Elementary And

Secondary Education

1.00 Indirect Cost Automated Central Draw

Indirect Cost Rates -

Monthly

0 Days

84.027 Special Education --

Grants to States

DOE-Department Of

Elementary And

Secondary Education

99.0

0

Vendor Payments Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

84.027 Special Education --

Grants to States

DOE-Department Of

Elementary And

Secondary Education

1.00 Indirect Cost Automated Central Draw

Indirect Cost Rates -

Monthly

0 Days

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

MRC- Massachusetts

Rehabilitation

Commission

31.0

0

Vendor Payments Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

MRC- Massachusetts

Rehabilitation

Commission

68.0

0

Payroll Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

MRC- Massachusetts

Rehabilitation

Commission

1.00 Indirect Costs Automated Central Draw

Indirect Cost Rates -

Monthly

0 Days

84.367 Improving Teacher

Quality State Grants

DOE-Department Of

Elementary And

Secondary Education

99.0

0

Vendor Payments Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

84.367 Improving Teacher

Quality State Grants

DOE-Department Of

Elementary And

Secondary Education

1.00 Indirect Costs Automated Central Draw

Indirect Cost Rates -

Monthly

0 Days

93.558 Temporary Assistance for

Needy Families

WEL-Department of

Transitional Assistance

10.0

0

Direct Program Costs Bi-Weekly Reimbursable

Funding

0 Days

93.558 Temporary Assistance for

Needy Families

WEL-Department of

Transitional Assistance

40.0

0

Direct Program Costs Quarterly Reimbursable

Funding

0 Days

93.558 Temporary Assistance for

Needy Families

WEL-Department of

Transitional Assistance

50.0

0

Direct Program Costs Monthly Reimbursable

Funding

0 Days

93.563 Child Support

Enforcement

DOR- Department of

Revenue

23.3

1

Vendor Payments and

Payroll

Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

93.563 Child Support

Enforcement

DOR- Department of

Revenue

6.29 Indirect Costs Weekly Reimbursible

Funding- CSE

0 Days

93.563 Child Support

Enforcement

DOR- Department of

Revenue

70.4

0

Vendor Payments Weekly Reimbursible

Funding- CSE

0 Days

93.568 Low-Income Home

Energy Assistance

OCD-Department of

Housing and Community

Development

1.00 Indirect Cost Cost Allocation Plan

Monthly

0 Days

93.568 Low-Income Home

Energy Assistance

OCD-Department of

Housing and Community

Development

99.0

0

Vendor Payments/

Beneficiary Payments

Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

93.575 Child Care and

Development Block Grant

EEC-Department of Early

Education & Care

100.

00

Vendor Payments Monthly Reimbursable

Funding

0 Days

93.596 Child Care Mandatory

and Matching Funds of

the Child Care and

Development Fund

EEC-Department of Early

Education & Care

100.

00

Vendor Payments Monthly Reimbursable

Funding

0 Days

93.658 Foster Care -- Title IV-E DSS-Department of

Children and Families

1.00 Indirect Costs Cost Allocation Plan

Monthly

0 Days

93.658 Foster Care -- Title IV-E DSS-Department of

Children and Families

60.0

0

Vendor Payments and

Administrative Costs

Bi-Weekly Reimbursable

Funding

0 Days

93.658 Foster Care -- Title IV-E DSS-Department of

Children and Families

39.0

0

Vendor Payments Quarterly Draw Closeout 0 Days

Page 25 of 27
________________________________________________________________________________________________________

I hereby certify that an authorized State official has certified at least every five years that the "Rounded Days of Clearance" listed in

Exhibit 2 of this Treasury-State Agreement:

CFDA Program Name Recipient % Component Technique Round

ed

days

93.667 Social Services Block

Grant

DSS-Department of

Children and Families

1.00 Indirect Cost Cost Allocation Plan

Monthly

0 Days

93.667 Social Services Block

Grant

DSS-Department of

Children and Families

99.0

0

Vendor Payments Bi-Weekly Reimbursable

Funding

0 Days

93.767 Children's Health

Insurance Program

EHS-Executive Office of

Health and Human

Services

55.0

0

Service Providers Quarterly Draw Closeout 0 Days

93.767 Children's Health

Insurance Program

EHS-Executive Office of

Health and Human

Services

45.0

0

Service Providers Weekly Reimbursable

Funding

0 Days

93.778 Medical Assistance

Program

EHS-Executive Office of

Health and Human

Services

1.00 Direct Administrative

Cost

Bi-Weekly Reimbursable

Funding

0 Days

93.778 Medical Assistance

Program

EHS-Executive Office of

Health and Human

Services

6.00 Service Providers, Direct

Program Cost

Quarterly Draw Closeout 0 Days

93.778 Medical Assistance

Program

EHS-Executive Office of

Health and Human

Services

14.0

0

Service Providers, Direct

Program Cost

Monthly Reimbursable

Funding

0 Days

93.778 Medical Assistance

Program

EHS-Executive Office of

Health and Human

Services

49.0

0

Service Providers, Direct

Program Cost

Weekly Reimbursable

Funding

0 Days

93.778 Medical Assistance

Program

EHS-Executive Office of

Health and Human

Services

3.00 Indirect Administrative

Costs

Cost Allocation Plan -

Quarterly

0 Days

93.778 Medical Assistance

Program

EHS-Executive Office of

Health and Human

Services

27.0

0

Service Providers, Direct

Program Cost

Daily Reimbursable

Funding

0 Days

93.959 Block Grants for

Prevention and

Treatment of Substance

Abuse

DPH-Department of

Public Health

98.0

0

Vendor Payments and

Payroll

Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

93.959 Block Grants for

Prevention and

Treatment of Substance

Abuse

DPH-Department of

Public Health

2.00 Indirect Costs Automated Central Draw

Indirect Cost Rates -

Monthly

0 Days

96.001 Social Security --

Disability Insurance

MRC- Massachusetts

Rehabilitation

Commission

53.0

0

Payroll Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

96.001 Social Security --

Disability Insurance

MRC- Massachusetts

Rehabilitation

Commission

33.0

0

Vendor Payments Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

96.001 Social Security --

Disability Insurance

MRC- Massachusetts

Rehabilitation

Commission

14.0

0

Indirect Costs Automated Central Draw

Indirect Cost Rates -

Monthly

0 Days

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

CDA - Emergency

Management Agency

49.0

0

Vendor Payments Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

CDA - Emergency

Management Agency

5.00 Administrative Cost Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

CDA - Emergency

Management Agency

1.00 Indirect Cost Weekly Automated

Central Draw Actual

Reimbursable Funding

0 Days

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

CDA - Emergency

Management Agency

45.0

0

Vendor Payments Monthly Reimbursable

Funding

0 Days

Page 26 of 27
1. Have been prepared in accordance with the standards provided in 31 CFR 205.20;

2. Accurately represent the flow of Federal funds under the Federal assistance programs to which they apply;

3. Reflect seasonal or other periodic variations in the clearance activities; and,

4. Are auditable.

Date: ___________________________________________________________

Printed Name: ____________________________________________________

Certifying Signature: _______________________________________________

Title: ___________________________________________________________

Page 27 of 27

Thomas G. Shack (Jun 28, 2018) Thomas G. Shack

Comptroller of Massachusetts Jun 28, 2018 Thomas G. Shack