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Budget Recommendations
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Outside Section 36
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Off Budget Intragovernmental Service Fund
SECTION 36.
Chapter 29 of the General Laws, as amended, is hereby further amended by inserting after section 2FFF the following new section: -
Section 2GGG. There shall be established and set up on the books of the commonwealth a separate fund to be known as the Commonwealth Non-Budgeted Governmental Fund. The fund shall be used to properly account for non-budgeted revenue accounts used for governmental purposes as determined by the comptroller in accordance with Generally Accepted Accounting Principles. Revenues may be retained and expended without further appropriation. The comptroller may approve encumbrances and authorize departments to incur obligations in anticipation of expected receipts. Revenues deposited in the fund that are unexpended at the end of the fiscal year shall not revert to the general fund. No expenditures from said fund shall be authorized that would cause said fund to be in deficit at the end of any fiscal year. Furthermore, the comptroller shall have discretion to include in this fund the balances and activities of accounts previously authorized by special or general law and reported in funds other than budgeted funds that have a governmental nature as determined by the comptroller in accordance with Generally Accepted Accounting Principles.
The following subsections describe certain internal governmental services for which the actual costs of providing the identified services, which may include, but shall not be limited to personnel costs, administrative expenses, materials and contract services, shall be charged to state agencies using these services, and revenues may be retained and expended by the agency providing the service without further appropriation for the purposes of funding these services:
(a) The department of capital assets may charge other agencies reimbursement for overtime expenses, materials and contract services purchased in performing renovation and related services for agencies occupying state buildings or for services rendered to approved entities utilizing state facilities.
(b) The department of capital assets may charge the division of employment and training, or other agency occupying the Hurley state office building for the costs of operation and maintenance of the space.
(c) The comptroller may charge departments' current fiscal year appropriations for the payment of prior year deficiencies and transfer amounts equivalent to the amounts of any prior year deficiency, so-called, subject to the conditions stated herein. The comptroller shall only assess chargebacks to those current fiscal year appropriations when the account to which the chargeback is applied is the same account to which the prior year deficiency pertains or, if there is no such account, to the current fiscal year appropriation for the general administration of the department that administered the account to which the prior year deficiency pertains. No chargeback shall be made which would cause a deficiency in any current fiscal year item of appropriation. The comptroller shall report on a quarterly basis to the house and senate committees on ways and means all chargebacks assessed, including the amount of the chargeback, the item of appropriation, subsidiary charged and the reason for the prior year deficiency.
(d) The comptroller may charge state agencies 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. In executing these responsibilities the state comptroller may 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 or related charges.
(e) The department of information technology may charge user agencies for the costs of postage, including but not limited to the purchase, delivery, handling of and contracting for supplies, postage fees and related equipment and other incidental expenses.
(f) The department of environment may charge user agencies for the costs of operating the department's telecommunications system; provided, that nothing in this clause shall diminish or impair the rights of access or utilization of all current users of the system pursuant to agreements which have been entered into with the department.
(g) The department of environment may charge user state agencies for the costs of purchasing fuel, oil and other associated products.
(h) The department of transportation may charge user state agencies for the costs of the purchase of bulk fuel for certain vehicles under the authority of the operational services division and the cost of purchased fuel for other state agencies and for certain administrative expenses related to purchasing and distributing the fuel.
(i) The department of state police may charge for the costs of overtime associated with requested police details; provided, that for the purpose of accommodating discrepancies between the receipt of revenues and related expenditures, the department of state police may incur expenses and the comptroller may certify for payment amounts not to exceed the most recent revenue estimate therefore as reported in the state accounting system.
(j) The department of state police may charge user agencies for the costs of operating the department's telecommunications system; provided, that nothing in this section shall diminish or impair the rights of access or utilization of all current users of the system pursuant to agreements which have been entered into with the department.
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