The Office of the Comptroller operates the Commonwealth’s accounting and payroll systems and administers the annual Single State Audit, performed by independent auditors. The Office also provides state government officials with guidance in matters pertaining to financial accounting and reporting. By statute, these matters include the accounting policies and practices of the Commonwealth, publication of official financial reports, and oversight of certain management and expenditure functions.

In Fiscal Year 2000, the Office of the Comptroller will:

• support the implementation of the Human Resources/Compensation Management System (HRCMS) by integrating payroll business policies and procedures, the Payroll Cost Reporting System, and MMARS with HRCMS; and

• provide technical assistance to departments for processing payroll and issuing payments during the Year 2000 transition.

The amount recommended for Fiscal Year 2000 includes $220,000 (1000-0001) for several Year 2000 issues including upgrading software, licenses, and equipment to be Year 2000 compliant and assisting agencies through the Year 2000 transition. This budget recommendation also includes $6 million in the Information Technology Division (1790-0107) for HRCMS which is essential to provide new and ongoing services to ensure that the Commonwealth’s statewide payroll information system is administered in a secure, uniform, and effective manner.

Budgetary Direct Appropriations

OFFICE OF THE COMPTROLLER OPERATIONS
1000-0001	For the office of the state comptroller, for the purpose and cost of compliance with the Single Audit Act of 1984 and Office of Management and Budget regulations, and for the federally required comprehensive, statewide single audit of operations for the fiscal year ending June 30, 1999, in accordance with generally accepted accounting principles; provided, that the office of the comptroller shall charge other items of appropriation for the cost of said audit from allocated federal funds transferred from federal reimbursement and grant receipts; provided further, that the cost of said audit and the total amount so charged shall be credited to the General Fund as unrestricted revenue; and provided further, that the comptroller shall maintain a special federal and non-tax revenue unit which shall operate under policies and procedures developed in conjunction with the secretary of administration and finance	7,719,639
	General Fund 93.81% Maximization Fund 6.19%

OLD STATE HOUSE MAINTENANCE CONTRIBUTION
1599-0002	For contributions toward the maintenance of the old provincial state house	75,000

RESERVE FOR CERTAIN COURT JUDGMENTS, SETTLEMENTS, AND LEGAL FEES
1599-3384	For a reserve for the payment of certain court judgments, settlements, and legal fees, in accordance with regulations promulgated by the comptroller, which were ordered to be paid in fiscal year 2000 or a prior fiscal year	9,500,000

Budgetary Retained Revenues

VENDOR TRAINING RETAINED REVENUE
1000-0004	The office of the comptroller is hereby authorized to expend an amount not to exceed $20,000 from fees collected from vendors which participate in training on statewide financial systems including, but not limited to, the Massachusetts management accounting and reporting system; provided, that said office is hereby further authorized and directed to provide such training, to offer sessions to vendors which do business with the commonwealth, and to establish and charge reasonable fees for such training	20,000

Intragovernmental Service Spending

PRIOR YEAR DEFICIENCIES INTRAGOVERNMENTAL CHARGEBACK
1599-2040	For the payment of prior year deficiencies, so called, based upon schedules provided to the executive office for administration and finance and the house and senate committees on ways and means; provided, that the comptroller is hereby authorized to charge departments` current fiscal year appropriations and transfer to this item amounts equivalent to the amounts of any such prior year deficiency, subject to the conditions stated herein; provided further, that the comptroller shall assess each such chargeback only to that current fiscal year appropriation which is for the same purpose as that to which the prior year deficiency pertains, or if there is no such appropriation, to that current fiscal year appropriation which is most similar in purpose to the appropriation to which the prior year deficiency pertains or is for the general administration of the department that administered the appropriation to which the prior year deficiency pertains; provided further, that no chargeback shall be made which would cause a deficiency in any current fiscal year appropriation; and provided further, that the comptroller shall include in said schedule the amount of each prior year deficiency paid, the fiscal year and appropriation to which it pertained, the current fiscal year appropriation and subsidiary to which it was charged, and the department`s explanation for the failure to make payment in a timely manner	5,000,000
	Intragovernmental Service Fund 100%

UNEMPLOYMENT COMPENSATION INTRAGOVERNMENTAL CHARGEBACK
1599-3100	For the cost of the commonwealth`s employer contributions to the unemployment compensation fund and the medical security trust fund; provided, that the secretary of administration and finance shall authorize the collection, accounting, and payment of such contributions; and provided further, that in executing these responsibilities the comptroller is authorized to charge, in addition to individual appropriation accounts, certain non-appropriated funds in amounts that are computed on the same basis as the commonwealth`s contributions are determined, including expenses, interest expense, and related charges	10,934,132
	Intragovernmental Service Fund 100%

UNEMPLOYMENT HEALTH INSURANCE INTRAGOVERNMENTAL CHARGEBACK
1599-3102	For the cost of the commonwealth`s employer contributions for unemployment health insurance; provided, that the secretary of administration and finance shall authorize the collection, accounting, and payment of such contributions; provided further, that in executing these responsibilities the comptroller is authorized to charge, in addition to individual appropriation accounts, certain non-appropriated funds in amounts that are computed on the same basis as the commonwealth`s contributions are determined, including expenses, interest expense, and related charges	2,000,000
	Intragovernmental Service Fund 100%

Trust and Other Spending

1599-3382

LIABILITY MANAGEMENT REDUCTION FUND

1,300,000