reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 5c - Comptroller's Certification and Disposition of Consolidated Net Surplus

Section 5C. The comptroller shall annually, on or before October 31, certify to the secretary of administration and finance the amount of the consolidated net surplus in the budgetary funds at the close of the preceding fiscal year. Except as otherwise provided by law, the amounts so certified shall be transferred to the Commonwealth Stabilization Fund. This transfer shall be made from the undesignated fund balances in the budgetary funds proportionally from those undesignated fund balances; provided, however, that no such transfer shall cause a deficit in any of those funds. Before certifying the consolidated net surplus under this section, the comptroller shall, to the extent possible, eliminate deficits in any fund contributing to the surplus by transferring positive fund balances from any other fund contributing to the surplus.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 5d - Indirect and Fringe Benefit Costs Expended From General Fund; Recovery by Comptroller

Section 5D. The comptroller shall determine, based on procedures established by the secretary of administration and finance, the amount expended during the fiscal year from each fund, other than the General Fund, for indirect costs and for the compensation of state personnel. On the basis of said determination, the comptroller shall charge each fund an amount for indirect costs and for fringe benefit costs attributable to compensation paid from the other funds, based on an indirect costs rate and on a fringe benefit rate to be set annually by said secretary. The amount so charged shall be credited to the General Fund. Upon approval of the secretary, and subject to regulations established by the secretary, the amount of indirect costs, either in whole or in part, charged to an account may be waived. The costs of fringe benefits shall be recovered in cash.
The comptroller shall make charges to recover the commonwealth indirect costs and the cost of fringe benefits provided to or on behalf of any person paid compensation by a state agency, authority or public institution of higher education, or by any entity otherwise directly or indirectly receiving state funds, from any source other than a direct expenditure of an appropriation charged to a state fund subject to the preceding paragraph. The comptroller may establish such systems of periodic charges or billings as the comptroller considers necessary and appropriate to ensure the recovery of these costs. Any bill rendered for the purpose of recovery of these costs shall be payable to the comptroller within 30 days after receipt of the bill and all amounts so paid shall be credited to the General Fund.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 5f - Department Financial Plans; Contents; Use of Information

Section 5F. Every officer having charge of any state agency which receives a periodic or other appropriation from the commonwealth, shall annually, on or before a date set by the secretary of administration and finance submit to the budget director a department financial plan for the current fiscal year and, at such times as specified by said secretary, revisions to said department financial plan; provided, however, that said officer shall also submit said financial plans to the chairmen of the house and senate committees on ways and means.
The department financial plan shall include statements, in a form prescribed by the budget director, showing in detail: (1) amounts proposed to be expended from each account for each month in the current fiscal year; (2) amounts projected to be received in each revenue account, other than revenue from state taxes, federal grants or proceeds of bonds issued by the commonwealth, for each month in the current fiscal year; and (3) such other information on the expenditures, revenues, activities, output or performance of the state agency as required by the budget director.
The budget director shall provide to the treasurer and comptroller information from department financial plans to develop estimates and projections of monthly, quarterly and annual cash flow required under section 10B of chapter 10, and to prepare monthly reports of planned and actual expenditure and planned and actual revenue for each major state program, department and executive or other constitutional office.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 5g - Reporting and Certification of Tax Revenues Estimated to Have Been Collected From Capital Gains Income During Preceding Periods; Transfer of Excess Amounts Collected to Commonwealth Stabilization Fund and Other Funds

Section 5G. After each quarter, the department of revenue shall certify to the state comptroller the amount of tax revenues estimated to have been collected during the preceding quarter from capital gains income. If the department of revenue certifies that the amount of tax revenues estimated to have been collected from capital gains income exceeds $1,000,000,000 in a fiscal year, the comptroller shall transfer quarterly any such amount that exceeds $1,000,000,000 collected during that fiscal year as follows:
(i)
90 per cent shall be transferred to the Commonwealth Stabilization Fund established in section 2H;
(ii)
5 per cent shall be transferred to the State Retiree Benefits Trust Fund established in section 24 of chapter 32A; and
(iii)
5 per cent shall be transferred to the Commonwealth's Pension Liability Fund established in subsection (e) of subdivision 8 of section 22 of chapter 32. The $1,000,000,000 threshold established in the preceding sentence shall be adjusted annually to reflect the average annual rate of growth in United States gross domestic product over the preceding 5 years based on the most recently available data published by the Bureau of Economic Analysis in the United States Department of Commerce.
The transfers shall be made before the certification of the consolidated net surplus for the previous fiscal year under section 5C. The department of revenue shall report by November 30 to the state comptroller, the executive office for administration and finance and the house and senate committees on ways and means tax revenues estimated to have been collected during the preceding fiscal year from capital gains income. The comptroller shall not make adjustment to amounts previously transferred if the capital gains revenue reported on November 30 differs from the amounts estimated during the preceding fiscal year.
[ Third paragraph added by 2023, 28, Sec. 19 effective January 1, 2023. See 2023, 28, Sec. 105.]
For the purposes of this section, income tax revenue collected from the additional 4 per cent income tax levied pursuant to Article XLIV of the Amendments to the Constitution of the Commonwealth shall not be considered to be tax revenue collected from capital gains income.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 5h - Report on Value of Property Assumed Abandoned; Certification of Actual Receipts; Transfer of Funds

Section 5H. Notwithstanding any general or special law to the contrary, the state treasurer shall report by September 30 to the state comptroller, the executive office for administration and finance and the house and senate committees on ways and means the value of all property assumed abandoned, as defined by chapter 200A, in the previous fiscal year; provided, however, that beginning October 31 and quarterly thereafter the state treasurer shall, within 15 days, certify to the state comptroller the amount collected in abandoned property revenues for the previous quarter. Not later than October 31, the state treasurer shall certify the amount of actual receipts and distributions to claimants of abandoned property for the previous fiscal year and, beginning in fiscal year 2013, the comptroller shall transfer 75 per cent of the growth in abandoned property net revenue to the Commonwealth Stabilization Fund established in section 2H; provided, however, that such transfer shall be made prior to the certification of the consolidated net surplus for the previous fiscal year as provided in section 5C. For the purposes of this section, ''abandoned property net revenue'' shall mean the difference between abandoned property receipts and distributions to claimants that exceeds the amount of net revenue collected during the previous fiscal year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 5i - Certification of Estimated Amount of Tax Revenues Collected; Quarterly Periods; Transfer of Certified Revenue

[ Text of section added by 2023, 28, Sec. 20 effective January 1, 2023. See 2023, 28, Sec. 105.]
Section 5
I
. (a) Annually, not later than February 20, May 20, July 20 and October 20, pursuant to paragraph (1) of subsection (b), and annually not later than December 15, pursuant to paragraph (2) of said subsection (b), the commissioner of revenue shall certify to the comptroller the amount of tax revenues estimated to have been collected during the preceding period due to the additional 4 per cent income tax levied pursuant to Article XLIV of the Amendments of the Constitution of the Commonwealth with adjustments described in subsection (c).
(b)(1) For the purposes of this section, quarterly periods shall be defined as October 1 to January 31, inclusive, February 1 to April 30, inclusive, May 1 to June 30, inclusive, and July 1 to September 30, inclusive.
(2) Each quarterly period certification under subsection (a) shall include, as necessary, adjustments to estimates made with respect to prior quarters of the same fiscal year; provided, however, that annually, not later than December 15, the commissioner shall issue to the comptroller the preliminary certification of tax revenues collected during the preceding fiscal year due to the additional 4 per cent income tax levied pursuant to Article XLIV of the Amendments of the Constitution of the Commonwealth, plus adjustments as necessary for prior fiscal years.
(3) Each quarterly period certification shall include the total balance, in the aggregate, of the funds established in sections 2BBBBBB, 2CCCCCC and 2DDDDDD.
(c) Upon the quarterly certification by the commissioner pursuant to subsection (a), the comptroller shall transfer quarterly all such certified revenue, net of all necessary adjustments, from the General Fund to the Education and Transportation Fund established in section 2BBBBBB. Transfers shall be credited in the same fiscal year during which the certification is issued; provided, however, that any transfers resulting from the July 20 certification shall be credited in the fiscal year ending on the immediately preceding June 30.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 6 - Operating Budget

Section 6. The budget director shall study and review all estimates and requests for appropriations and other authorizations for expenditures of state funds filed with the budget director as provided by sections 3 and 4, and shall make such investigations as will enable the budget director to prepare an operating budget for the governor, setting forth such recommendations as the governor shall determine. The governor may call upon the comptroller for information relative to finances and for assistance in the preparation of the operating budget. The operating budget shall embody all estimates, requests and recommendations for appropriations, distributions of state revenues and other authorizations for expenditures by the commonwealth under existing law, other than for capital facility projects and prior-year appropriations, but including those from retained revenue line-items and those from federal grants, as submitted by each officer having charge of any state agency which receives a periodic appropriation from the commonwealth. The budget recommendations of the governor shall not assume future continuing appropriation of the unspent balances of current or previous appropriations.
The operating budget shall be set out under section 6D and classified and designated so as to show separately estimates and recommendations for: (a) expenses for administration, operation and maintenance; (b) deficiencies or surpluses in appropriations for former years; (c) interest on the public debt and sinking fund and serial bond requirements; and (d) all requests and proposals for expenditures for new programs and other undertakings; and shall include in detail definite recommendations of the governor relative to the amounts which should be appropriated therefor. The operating budget shall show the estimated state revenue of each state agency. The operating budget shall indicate the number of positions proposed to be authorized for each state agency or such other public instrumentality for the ensuing fiscal year, the number of positions for each state agency in the current and ensuing fiscal years and such other information as may be held to explain the anticipated results of the proposed appropriations.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 6c - Operating Budget; Expenditures From Trust and Bond Funds; Reconciliation of Reports of Budget Director and Comptroller

Section 6C. In addition to information required by section 6 to be included in the budget submitted by the governor, said budget shall also include the following information:
(a) a description of and the amount of expenditure by state agencies from trust funds and bond funds anticipated for the subsequent fiscal year; and
(b) a narrative description accompanied by appropriate fiscal statements which shall reconcile the amounts for state revenues and expenditures for the previous fiscal year as presented by the budget director in the governor's budget with the amounts of state revenues and expenditures for the previous fiscal year as presented by the comptroller in the annual financial report of the commonwealth. Such description shall include a statement concerning the net consolidated surplus or deficit in the budgetary funds which are subject to direct appropriation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 6e - General Appropriation Bill; Balanced Budget

Section 6E. The governor shall recommend, the general court shall enact and the governor shall approve a general appropriation bill which shall constitute a balanced budget for the commonwealth. No supplementary appropriation bill shall be approved by the governor which would cause the state budget for any fiscal year not to be balanced.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 7h1/2 - Growth Rate of Potential Gross State Product; Actual Economic Growth Benchmark; Report

Section 7H1/2. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:
''Actual economic growth benchmark,'' the actual annual percentage change in the per capita state's gross state product, as established by the secretary of administration and finance under subsection (c).
''Growth rate of potential gross state product'', the long-run average growth rate of the commonwealth's economy, excluding fluctuations due to the business cycle.
(b) On or before January 15, the secretary of administration and finance shall meet with the house and senate committees on ways and means and shall jointly develop a growth rate of potential gross state product for the ensuing calendar year which shall be agreed to by the secretary and the committees. In developing a growth rate of potential gross state product the secretary and the committees, or subcommittees of the committees, may hold joint hearings on the economy of the commonwealth; provided, however, that in the first year of the term of office of a governor who has not served in the preceding year, the parties shall agree to the growth rate of potential gross state product k not later than January 31 of that year. The secretary and the committees may agree to incorporate this hearing into any consensus tax revenue forecast hearing held under section 5B. The growth rate of potential gross state product shall be included with the consensus tax revenue forecast joint resolution under said section 5B and placed before the members of the general court for their consideration. The joint resolution, if passed by both branches of the general court, shall establish the growth rate of potential gross state product to be used by the health policy commission to establish the health care cost growth benchmark under section 9 of chapter 6D.
(c) Not later than September 15 of each year, the secretary shall report the actual economic growth benchmark for the previous calendar year, based on the best information available at the time. The information shall be provided to the health policy commission established under chapter 6D.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 7i - Requests and Recommendations for Appropriations or Authorizations for Expenditures

Section 7I. All requests and recommendations for appropriations or authorizations for expenditures by the commonwealth, other than those submitted by the governor to the general court under section 2 of Article LXIII of the Amendments to the Constitution, shall be submitted by the governor to the general court; shall be classified to show the request of each officer having charge of an office, department or undertaking, including the priorities assigned to each program by said officer, the recommendation of the secretary of the executive office within which such office, department or undertaking shall be, the recommendation of the governor, and the prior year appropriation, if any; and shall indicate the number, if any, of permanent positions proposed to be authorized for an office, department or undertaking and the number of persons to be served or the number of actions to be taken by such office, department or undertaking.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 7l - Appropriation Laws for Commonwealth Expenses; Subject Matter

Section 7L. A law making an appropriation for expenses of the commonwealth shall not contain provisions on any other subject matter. As used in this section, expenses of the commonwealth shall include expenses of the executive, legislative and judicial departments, interest, payments on the public debt, local aid, and other items of expense authorized or required by existing law.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 7o - Transfer of Funds From Items Appropriated to Joint Legislative Expenses to Items for the House of Representatives and the Senate

Section 7O. The speaker of the house of representatives and the president of the senate, acting jointly, may transfer funds, as needed, from the items of appropriation for joint legislative expenses to the items of appropriation for the house of representatives and the senate.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 9c - Deficiency of Revenue

Section 9C. Whenever, in the opinion of the secretary of administration and finance, budgeted revenues as determined by the secretary from time to time during any fiscal year under section 5B will be insufficient to meet all of the expenditures authorized to be made from any budgetary fund, the secretary shall within 5 days notify in writing the governor and the house and senate committees on ways and means of the amount of such probable deficiency of revenue and the governor shall, within 15 days after such notification, reduce allotments under section 9B, and submit in writing a report stating the reason for and effect of such reductions, or submit to the general court specific proposals to raise additional revenues by a total amount equal to such deficiency. Any action challenging the legality of an allotment reduction under this section shall be commenced in the supreme judicial court for Suffolk county.
Whenever the governor reduces allotments under the preceding paragraph, the governor shall notify the house and senate committees on ways and means in writing 15 days before any alterations to the original allotment reduction plan. Any alterations to the original allotment reduction plan that would seek to increase an allotment must provide an equal reduction in other allotments or propose to raise additional revenues to total the amount of the allotment increase.
As an alternative to the submission of such proposals to raise additional revenues and to the extent funds are available, the governor may recommend an appropriation equal to such deficiency from the Commonwealth Stabilization Fund in the manner provided in section 2H.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 9d - Anticipated Decrease in Estimated Revenue

Section 9D. Whenever it appears probable to any officer having charge of any office, department or undertaking, that amounts to be received from the federal government or any other sources for the purposes of such office, department or undertaking will be less than the amounts previously estimated to be received from such sources, such officer shall immediately notify the secretary of administration and finance and the house and senate committees on ways and means of such anticipated decrease in estimated revenue, and the secretary of administration and finance shall include such decrease in revenue in the secretary's determination of budgeted revenues under section 5B and the deficiency, if any, reported under the previous section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 9e - Insufficient Appropriations for Required Expenditures

Section 9E. Whenever it appears to any officer having charge of any office, department or undertaking that any appropriation therefor will be insufficient to meet all of the expenditures required in the current fiscal year by any law, rule, regulation or order not subject to the officer's control, the officer shall immediately notify the secretary of administration and finance and the house and senate committees on ways and means of the estimated amount of such additional requirements, and such amount shall be added by the secretary to any deficiency reported under section 9C unless, prior to such report, such provisions are changed to make the estimated additional expenditures unnecessary.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 9f - Periodic Appropriations; Notification of Expenditures

Section 9F. After the close of each monthly accounting period, the comptroller shall notify the secretary of administration and finance and each officer having charge of an office, department or undertaking which receives a periodic appropriation, of the amount and per cent of each such appropriation which had been expended at the close of the preceding month for that month and for the year-to-date, of the amount available for each such appropriation and of the amount and per cent of each appropriation, if any, for the same purpose expended during the corresponding period in the preceding fiscal year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 9g - Authorization of Expenditures

Section 9G. Sums made available by appropriation or otherwise to offices, departments or undertakings for studies, plans, designs, construction, acquisition, purchase or repair of capital facilities, of highway improvement facilities, such as a highway, bridge or tunnel, and of transportation improvement facilities, such as a mass transportation or other public transit facility, shall be expended only in such amount as may be allotted for expenditure from time to time by the secretary of administration and finance or said secretary's approved designee. The officer in charge of each office, department or undertaking shall submit to the secretary, in such form and at such times as the secretary shall prescribe, such information as may be required by the secretary for making such allotments; provided that before any such information relating to an office, department or undertaking within any of the executive offices established by chapter 6A has been so submitted, it shall first be submitted to the secretary having charge of such executive office, who shall review the same and make such additions, deletions and modifications as such secretary deems appropriate.
The secretary of administration and finance shall issue directives governing expenditure from bond authorizations; such directives shall include, but not be limited to, the following: (1) such measures as determined by said secretary to be necessary to regulate the rate of expenditure from any or all bond authorizations, and (2) such measures as determined by said secretary to be necessary to ensure compliance with such directives, including requiring prior written approval of said secretary before the award of contract or grants.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 9g1/2 - Publication of Allocation of Commonwealth Debt for Capital Facility Projects

Section 9G1/2. On or before July 1 of each year, the governor shall publish the allocation of commonwealth debt for capital facility projects for the fiscal year starting on July 1 of that year. A copy of the allocation shall be sent to the chairs of the house and senate committees on bonding, capital expenditures and state assets and shall be published electronically on the commonwealth's website.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 12a - Obligations Incurred Against Appropriation or Subsidiary Accounts for Future Items Delivered or Services Rendered

Section 12A. Beginning June 1 of any year, obligations may be incurred against appropriations for items to be delivered or for services to be rendered on or after the beginning of the next fiscal year; provided, however, that said obligations are in accordance with law and the amounts of the obligations do not exceed one-twelfth of that appropriation for the current fiscal year.
Where the allotment of an appropriation is a condition precedent to expenditure, the obligations shall not exceed the amount allotted for said appropriation; provided, however, that during June the comptroller may prepare warrants and the state treasurer may advance funds to the department of transitional assistance to make payments on and after July 1 as authorized by chapter 658 of the acts of 1967; and provided further that said payments are in accordance with law and the amounts of said payments do not exceed the amount of the appropriation, provided, however, that no funds shall be expended until such funds have been appropriated. The certified copies of the schedules provided for in section 27 shall be filed with the comptroller and the budget director as of June 1. If the allotment of an appropriation is required by law, such allotment shall be made as of June 1.
In order to make timely state supplementary payments, the comptroller may present in the comptroller's certificate to the governor's council, and the state treasurer, with the consent of the council, may transfer to the United States Treasury or the entity administering the program of state supplementary payments, before July 1, funds necessary to make July payments to commonwealth benefit recipients.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 12b - Fiscal Year for Payment of Classified Personal Services

Section 12B. Notwithstanding any general or special law to the contrary, and in accordance with generally accepted accounting principles, the fiscal year for the payment of classified personal services shall be the fiscal year established by clause ninth of section 7 of chapter 4.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 13a - Transfer of Unexpended Balance of Fund, Trust Fund or Other Separate Account to General Fund

Section 13A. Notwithstanding any general or special law to the contrary, upon receiving a written request from the secretary, the comptroller shall transfer to the General Fund all or part of the unexpended balance of a fund, trust fund or other separate account, whether established administratively or by law, including a separate account established under section 6 of chapter 6A; provided, however, that the authority to transfer unexpended balances shall not apply to any judgments or settlements received and held in trust by the attorney general. The secretary and comptroller shall report to the house and senate committees on ways and means 45 days before any such transfer. The request shall certify that the secretary, in consultation with the comptroller, has determined that the balance, or a specified part of the balance, is not necessary for the purposes for which it was made available.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 14 - Appropriations for Other Than Ordinary Maintenance; Unencumbered Balance

Section 14. (a) Appropriations for other than ordinary maintenance, unless otherwise specifically provided in the appropriation, shall be available for expenditure in the 2 fiscal years following June 30 of the calendar year in which the appropriation is made and any portion of such appropriation representing encumbrances outstanding on the records of the comptroller's bureau at the close of such second fiscal year may be applied to the payment thereof any time thereafter. The unencumbered balance of such appropriation shall revert to the commonwealth at the close of such second, or other designated, fiscal year; provided, however, that appropriations for other than ordinary maintenance financed by the sale of bonds and notes, unless otherwise specifically provided therein, shall be available for expenditure in the 5 fiscal years following June 30 of the calendar year in which the appropriation is made and any portion of such appropriation representing encumbrances outstanding on the records of the comptroller's bureau at the close of such fifth fiscal year may be applied to the payment thereof any time thereafter. The unencumbered balance shall revert to the commonwealth at the close of such fifth or other designated fiscal year.
(b) Notwithstanding paragraph (a), the comptroller may create restricted spending accounts for the management of encumbrances in expiring accounts funded by bonds and notes; may transfer encumbered funds from said expiring accounts into said restricted accounts; and may expend said funds following the receipt of duly authorized and properly completed payment vouchers; provided that nothing in this subsection shall authorize the encumbrance or expenditure of uncommitted funds in said expiring appropriations accounts.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 17 - Withholding Appropriations; Unadjusted Accounts

Section 17. An appropriation act shall not be construed to require a payment to a person with whom the commonwealth has an unadjusted account. The governor, upon receiving satisfactory information that money is illegally withheld from the commonwealth by any person, shall instruct the state treasurer to withhold all payments to such person until the person pays such account.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 18 - Payments From the Treasury Regulated

Section 18. Except as otherwise provided, no money shall be paid by the commonwealth without a warrant from the governor drawn in accordance with an appropriation then in effect, and after the demand or account to be paid has been certified by the comptroller; provided, that the principal and interest on all public debts shall be paid when due without any warrant and that no appropriation shall be required for the payment of principal or income of funds held in trust by the commonwealth, or of sinking funds to meet maturing bonds, or of treasury notes issued for duly authorized temporary loans, or of corporation and other taxes collected by the commonwealth for distribution to towns, or for the investment of such funds as the state treasurer is duly authorized to invest, or for payments authorized by law out of the several prison industries funds, or for refunds of taxes or penalties or for refunds or payments of interest or costs lawfully made under chapters 58 to 65A, inclusive; and, provided, further, that the governor may, without an appropriation, draw the governor's warrant for the payment of the governor's own salary and the salaries of the justices of the supreme judicial court. No certificate shall be required from the comptroller for payment of the pay rolls of the members of the council and general court, or for the traveling and other expenses of members of the general court as provided in section 9B of chapter 3.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 19a - Time of Making Transfers Called for in General Appropriation Acts

Section 19A. Whenever a general appropriation act provides that transfers shall be made from a fund, account or receipts, of a specific sum, a percentage of payments, or a sum equivalent to payments, such transfers of a specific sum shall be made upon the effective date of such act, and all other such transfers shall be made monthly unless otherwise provided, except that at the close of a fiscal year, the amount equivalent to payments in a continuing account shall be construed to mean the amount of such appropriation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 20 - Authorization of Payments

Section 20. No account or demand requiring the certificate of the comptroller or warrant of the governor shall be paid from an appropriation unless it has been authorized and approved by the head of the department, office, commission or institution for which it was contracted; nor shall any appropriation be used for expenses, except gratuities and special allowances by the general court, unless properly approved vouchers therefor have been filed with the comptroller. No such voucher shall be submitted by such head nor shall any such approval be given by such head unless sufficient funds are allotted for such purposes at the time the voucher is submitted or the approval is given.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 20c - Late Penalty Interest; Submission of Invoice

Section 20C. Any commercial vendor to whom any state agency of the commonwealth is liable for late penalty interest under section 29B shall, prior to payment of said interest, submit to said state agency an invoice for said interest under applicable rules and regulations of the comptroller.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 23 - Advancements From Treasury; Management of State Agency Funds; Funding of Checks and Drafts

Section 23. Any officer authorized to expend money in behalf of the commonwealth may have money advanced to the officer from the treasury for such purposes, in such sums and subject to such rules and regulations as the comptroller may determine.
The state treasurer shall manage all cash, funds, or investments under the control or jurisdiction of any state agency, other than nonappropriated funds held by a public institution of higher education. ''State agency'' in this section shall mean any department, office, commission, committee, council, board, division, bureau, institution, office or other agency within the executive or legislative department, excluding, however, the Massachusetts Bay Transportation Authority and the Massachusetts Port Authority. Funds shall be deemed to be under the control of a state agency from the date of the initial deposit into any commonwealth account until the date a check or draft drawn on a commonwealth account clears the disbursing bank.
The state treasurer shall provide for the funding of checks or drafts drawn by any state officer, department, institution or other agency which has received proper authority to expend money on behalf of the commonwealth.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 23a - Payments for Human Service Programs; Rules and Regulations Relating to Eligibility

Section 23A. Subject to sections 24 and 25, the comptroller shall provide for payments by officers receiving advances under this chapter and to section 20 of chapter 18B, to eligible organizations under contract with the commonwealth to provide social, educational or rehabilitative services. Said payments shall be made under a schedule to be included in each such contract, on the basis of projected expenses or services and shall be adjusted monthly and at the end of each contract, under the submission of a voucher or other claim for payment, to reflect the actual cost or extent of services rendered.
The comptroller shall establish rules and regulations governing the eligibility of providers to receive such payments including but not limited to, proper incorporation and recording with the secretary of state, and compliance with all applicable state and federal laws. Each such eligible provider shall, at the end of each billing period, submit timely, complete and accurate documentation prepared under the terms of its contract and with requirements of the comptroller. Any violation of this paragraph shall result in ineligibility for such payments for 2 years from the date of disqualification. Prior to reinstatement of eligibility, a provider shall submit proof of ability to comply with the requirements of this section and with any regulations promulgated under this section. The comptroller shall promulgate rules and regulations necessary to carry out this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 24 - Advancements; Certification of Immediate Use

Section 24. Such officers shall certify that the amount is needed for immediate use, and, as specifically as may be, the purposes for which the expenditure is required. The certificate shall bear the approval of the officer or department having the supervision of such expenditure and, when filed with the comptroller, his certificate and the warrant and payment shall follow as in case of claims against the commonwealth.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 25 - Advancements; Detailed Statements; Filing by Recipients

Section 25. Such officers shall, within 30 days after receipt of an advance, file with the comptroller a detailed statement of the amounts expended subsequent to the previous accounting, approved by the officer or department authorized to supervise such expenditure, with vouchers therefor if 1 they can be obtained. All advances so made shall be accounted for and vouchers therefor filed with the comptroller before the close of the fiscal year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 26 - Expenses in Excess of Appropriations or Allotments

Section 26. Expenses of offices and departments for compensation of officers, members and employees and for other purposes shall not exceed the appropriations made therefor by the general court or the allotments made therefor by the governor. No obligation incurred by any officer or servant of the commonwealth for any purpose in excess of the appropriation or allotment for such purpose for the office, department or institution which the officer or servant represents, shall impose any liability upon the commonwealth nor shall any liability be imposed upon the commonwealth under a subsequent appropriation by any ongoing commitment against a current year appropriation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 27 - Expenses and Increases Regulated

Section 27. Notwithstanding any general or special law to the contrary, no department, office, commission and institution shall incur an expense, increase a salary or employ a new clerk, assistant or other subordinate, unless an appropriation by the general court and an allotment by the secretary of administration and finance, sufficient to cover the expense thereof, shall have been made. As soon as possible after the general appropriation bill or any other appropriation bill has the force of law conformably to the constitution, the budget director shall file with the house and senate committees on ways and means and the comptroller a schedule identifying the amount of each subsidiary account, if any, within every appropriation that shall be made available to departments, offices, commission or institutions within the state's central accounting system.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 29 - Subsidiary Accounts; Emergency Increase or Decrease by Interchange; Sufficiency of Funds to Cover Disbursements

Section 29. Any subsidiary account set up as prescribed in a schedule referred to in section 27, on the books of any department, office, commission or institution, receiving an appropriation from the commonwealth, may be increased or decreased by the interchange with any other such subsidiary account within the same appropriation account by the officer in charge of such department, office, commission or institution upon his certification to the budget director that such interchange is required to incur obligations to meet statutory responsibilities under general or special law where funds are otherwise not available, unless otherwise provided by general or special act. For any certification requesting a transfer to a subsidiary account that has not been established within a schedule prescribed under said section 27, the officer shall include the reasons for the new subsidiary account. Every such certification shall include a statement of the details of the necessity of the transfer and of the probable consequences if said interchange should not be made. An officer making any such certification shall file forthwith a copy thereof within the central accounting system under policies and procedures adopted by the secretary of administration and finance.
The comptroller may accept affidavits that expenditures are in accordance with the purpose of such appropriation or subsidiary accounts and do not exceed the unencumbered balances of the amounts provided therefor. The comptroller shall refuse to permit a disbursement or the incurring of an obligation if funds or allotments of funds under an appropriation account or subsidiary account under an appropriation account, sufficient to cover such disbursement or obligation are not available and shall immediately give notice of such refusal to the department, office, commission or institution proposing the expenditure, and, in the case of a department, office, commission or institution within any of the executive offices established by chapters 6A and 7 to the secretary having charge of such executive office.
The secretary of administration and finance may establish regulations or policies governing the interchange of funds under this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title III - Laws Relating to State Officers › Chapter 29 - State Finance › Section 29a - Consultants; Employment and Compensation; Legislative Reports

Section 29A. The secretary of administration and finance shall make, and may from time to time amend, rules and regulations governing the use of consultants in all departments, offices, boards, agencies, commissions and institutions. Such rules and regulations shall be open to public inspection shall not be subject to chapter 30A. No person employed by the commonwealth as a consultant shall directly or indirectly supervise another temporary or permanent employee of the commonwealth. Consultant contracts, whether written with organizations or individuals, shall not be used as substitutes for state positions. The secretary shall submit quarterly to the house and senate committees on ways and means and the house and senate committees on post audit and oversight a report which identifies all existing consultant contracts by agency, for all accounts established or maintained by the comptroller, including but not limited to appropriations, for federal grants, bond authorizations, revolving accounts, retained revenue line-items and trust accounts. Said report shall identify each contract, its duration, its maximum dollar obligation, the name of the contractor and the services performed by the contractor.