Code of Massachusetts Regulations › 815 CMR - COMPTROLLER'S DIVISION › Title 815 CMR 10.00 - Records Management Of Bills, Vouchers And Contracts › Section 10.02 - Definitions

Current through Register 1525, July 5, 2024
Bill
. An invoice, statement or other demand for payment submitted to a Department requesting payment on a contract or other legal obligation of the Commonwealth. Bills shall include any accompanying supporting documentation.
Contract
. Any State contract, any grant pursuant to 815 CMR 2.00, any interdepartmental service agreement (ISA) or interdepartmental chargeback pursuant to 815 CMR 6.00, and any other agreement or obligation upon which money is payable from the treasury, as determined by the Comptroller.
Delegation of Transaction Authority
. The grant of authority from the Office of the Comptroller (CTR) and the Operational Services Division (OSD) allowing a Department to process an encumbrance or payment in the State Accounting System without secondary review by CTR or OSD.
Department
. All State Departments including agencies, subdivisions, offices, boards, commissions or institutions within the Executive, Judicial and Legislative Branches.
Office of the Comptroller (CTR)
. The office created under M.G.L. c. 7A which is responsible for prescribing the forms, books of account and method of keeping and rendering accounts in the state accounting system pursuant to M.G.L. c. 7A, §§ 7 and 8, and which is charged with prescribing the medium and location of the Record Copy of Bills, Vouchers and Contracts pursuant to M.G.L. c. 7A, § 5.
Operational Services Division (OSD)
. The office created pursuant to M.G.L. c. 7, § 4A which is charged with oversight of commodity and service purchases pursuant to M.G.L. c. 30, §§ 51 and 52, and M.G.L. c. 7, §§ 4A and 22.
Public Records
. Public records as defined by M.G.L. c. 4, § 7, M.G.L. c. 66, and 950 CMR 32.00.
Quality Assurance Program
. A program implemented by the Office of the Comptroller (CTR) and the Operational Services Division (OSD) to assist Departmental compliance with state finance law and Commonwealth expenditure policies and procedures including but not limited to procurement and contracting, encumbrance management, timely bill payment, internal controls and records management.
Record Copy
. The original, certified copy, or other medium prescribed by the Comptroller, of a Bill, Voucher or Contract and all supporting documentation associated with that Record Copy. The Record Copy shall be considered the official and complete document of any Bill, Voucher or Contract. The Comptroller shall issue policy memoranda prescribing the mediums for maintaining Record Copies (
e.g
., paper, electronic, microfiche, microfilm, tape, CD-ROM
etc
.) which must be accessible and capable of reproduction. Record Copies (irrespective of medium) must be retained according to the disposal schedules issued by the Records Conservation Board. The medium in which the Record Copy is maintained shall not affect the length the Record Copy is retained according to the disposal schedule.
Records Conversation Board
. The Board created pursuant to M.G.L. c. 30, § 42.
Records Disposal Schedule
. A schedule established by the Records Conservation Board pursuant to M.G.L. c. 30, § 42 prescribing the standards for management and preservation of records and schedules for the destruction, in whole or in part, and transfer to the archives or another appropriate division within the office of the state secretary, of records no longer needed for current business.
State
. The Commonwealth of Massachusetts.
Voucher
. A document used to substantiate and make a payment under the State Accounting System or as otherwise determined by the Comptroller.