Code of Massachusetts Regulations › 815 CMR - COMPTROLLER'S DIVISION › Title 815 CMR 6.00 - Interdepartmental Fiscal Business › Section 6.02 - Definitions

Current through Register 1525, July 5, 2024
Buyer Department
. A State Department
				with statutory authorization to procure goods and services to implement
				programs, services or objectives authorized under general or special law. The
				Buyer Department transfers funds to a Seller Department as compensation for
				goods or services provided by the Seller Department. Buyer Departments may also
				be referred to as "Parent Departments", and an Buyer Department ISA account may
				also be referred to as a "Parent account".
Department
. Agencies, subdivisions,
				offices, boards, commissions or institutions of the Executive, Judicial and
				Legislative Branches of the State.
Interdepartmental Chargebacks
.
				Fee-based charges for statutorily authorized commodities and services which are
				available to State Departments on an
ad hoc
request basis, a
				public fee basis, or statewide Chargeback basis.
Interdepartmental Encumbrance (IE)
. An
				encumbrance document used to notify Buyer Departments of negotiated or mandated
				estimated charges for the Chargeback goods or services and to reserve funds to
				pay for these charges.
Interdepartmental Fiscal Business
. All
				types of business relationships that occur between a Buyer and Seller
				Department requiring the Buyer Department to transfer funds in the state
				accounting system to the Seller Department.
Interdepartmental Service Agreement
				(ISA)
. Non-chargeback interdepartmental business relationships are
				evidenced by an Interdepartmental Service Agreement (ISA). The ISA is a
				contract between two state departments that documents the terms and conditions
				of their business relationship. The ISA must be in accord with and consistent
				with the language in any appropriation act funding the ISA and any applicable
				general or special state or federal law or regulation.
Interdepartmental Service Agreement (ISA)
				Form
. A standard form issued by the Office of the Comptroller
				which must be signed by Seller and Buyer Departments and filed as prescribed by
				the Office of the Comptroller.
Interdepartmental Voucher (IV)
. A
				transaction used by an Authorized Chargeback Department to bill a Buyer
				Department for the costs of goods and services, and to enable payment from the
				Buyer Department.
Quality Assurance Program
. A program
				to review and support Departmental compliance with state finance law and
				applicable policies and procedures relating to contracting and Departmental
				purchasing expenditures. The Office of the Comptroller shall review ISAs and
				Interdepartmental Chargebacks as part of its Quality Assurance Program.
Seller Department
. A State department
				which is mandated or authorized in statute to provide the type of services,
				commodities or programs which are requested or required by a Buyer Department.
				A Seller Department provides commodities or services, and receives a transfer
				of funds from a Buyer Department through either an Interdepartmental Service
				Agreement (ISA), or an Interdepartmental Chargeback, if so authorized. Seller
				Departments may also be referred to as "Child Departments", and an Seller
				Department ISA account may also be referred to as a "Child account".
State
. The Commonwealth of
				Massachusetts.