 |
| Executive Office for Administration and Finance |
| |
FISCAL YEAR 2006 RESOURCE SUMMARY ($000)
| DEPARTMENT |
FY 2006
Budgetary
Recommendations |
FY 2006
Federal, Trust,
and ISF |
FY 2006
Total
Spending |
FY 2006
Budgetary
Non-Tax Revenue |
|
| Department of Revenue |
227,826 |
60,486 |
288,311 |
212,560 |
|
| TOTAL |
227,826 |
60,486 |
288,311 |
212,560 |
| | | | Department of Revenue |
288,311,433 |
| |
|
Click here for outside sections related to: Department of Revenue |
| |
| Budgetary Direct Appropriations |
227,825,530 |
| Direct Appropriations |
|
| |
| Department of Revenue |
| | | 1201-0100 |
For the operation of the department of revenue, including the tax administration division, the division of local services, and the audit of certain foreign corporations; provided, that the department may allocate an amount not to exceed $250,000 to the office of the attorney general for the purpose of the tax prosecution unit; provided further, that the department may charge the expenses for computer services, including the cost of personnel and other support costs provided to the child support enforcement unit, from this item to item 1201-0160, consistent with the costs attributable to said unit; provided further, that notwithstanding section 1 of chapter 31 of the General Laws, seasonal positions funded by this account are positions requiring the services of an incumbent, on either a full-time or less than full-time basis beginning no earlier than December 1 and ending no later than November 30; and provided further, that seasonal positions funded by this account may not be filled by incumbent for more than 10 months within a 12 month period |
116,946,092 |
| |
| General Fund |
95.00% | | Highway Fund |
5.00% |
| |
| |
| Child Support Enforcement Division |
| | | 1201-0160 |
For the operation of the child support enforcement division; provided, that the department of revenue may allocate funds appropriated herein to the department of state police, the district courts, the probate and family courts, the district attorneys, and other state agencies for the performance of certain child support enforcement activities, and that such agencies are hereby directed to expend said funds for the purposes of this item; provided further, that the federal receipts associated with the child support computer network shall be drawn down at the highest possible rate of reimbursement and deposited into a revolving account to be expended for said network; provided further, that federal receipts associated with child support enforcement grants shall be deposited into a revolving account to be drawn down at the highest possible rate of reimbursement and to be expended for the grant authority, so called; and provided further, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment the amounts not to exceed the lower of the authorization or the most recent revenue estimate therefore as reported in the state accounting system for federal incentives and said network in accounts 1201-0161 and 1201-0410 |
48,252,766 |
| |
| Underground Storage Tank Reimbursements |
| | | 1232-0100 |
For underground storage tank removal and remediation reimbursements pursuant to chapter 21J of the General Laws |
25,622,502 |
| |
| Underground Storage Tank Administrative Review Board |
| | | 1232-0200 |
For the operation of the underground storage tank program and the underground storage tank petroleum product cleanup administrative review board pursuant to chapter 21J of the General Laws |
2,026,989 |
| |
| Underground Storage Tank Municipal Grants |
| | | 1232-0300 |
For grants to municipalities for the removal and replacement of underground storage tanks, pursuant to section 4 of chapter 21J and section 37A of chapter 148 of the General Laws |
489,901 |
| |
| Reimbursements for Tax Abatements to Disabled Veterans, Widows, and Elderly |
| | | 1233-2000 |
For the tax abatement program for certain veterans, widows, and the elderly; provided, that cities and towns shall be reimbursed for the abatements granted pursuant to clauses Seventeenth, Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second E, and Thirty-seventh of section 5 of chapter 59 of the General Laws |
8,400,000 |
| |
| Reimbursements for Tax Abatements to Elderly Water and Sewer Payers |
| | | 1233-2010 |
For reimbursing cities and towns for tax abatements granted to certain homeowners over the age of 65 pursuant to clause Fifty-second of section 5 of chapter 59 of the General Laws |
9,655 |
| |
| Reimbursements for Tax Abatements to the Elderly |
| | | 1233-2310 |
For the elderly persons component of the tax abatements program; provided, that cities and towns shall be reimbursed for taxes abated pursuant to clauses Forty-first, Forty-first B, Forty-first C, and Fifty-second of section 5 of chapter 59 of the General Laws; and provided further, that the commonwealth shall reimburse each city or town that accepts the provisions of said clause Forty-first B or Forty-first C for additional costs incurred in determining eligibility of applicants under said clauses in an amount not to exceed $2 per exemption granted |
9,890,345 |
| |
| Retained Revenues | |
| |
| Tax Revenue Identified by Additional Staff Retained Revenue |
| | | 1201-0130 |
The department of revenue is hereby authorized to expend for the operation of the department an amount not to exceed $9,640,000 from revenues collected by the additional auditors for an enhanced audit program; provided, that said auditors shall discover and identify persons who are delinquent either in the filing of a tax return or the payment of a tax due and payable to the commonwealth, obtain said delinquent returns, and collect such delinquent taxes for a prior fiscal year; and provided further, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate therefor as reported in the state accounting system |
9,640,000 |
| |
| Child Support Enforcement Federal Reimbursement Retained Revenue |
| | | 1201-0164 |
The child support enforcement division of the department of revenue is hereby authorized to expend for the operation of the division an amount not to exceed $6,547,280 from federal reimbursements; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the division may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate therefor as reported in the state accounting system |
6,547,280 |
| |
| Federal Grant Spending |
332,469 |
| |
| Joint Federal/State Motor Fuel Tax Compliance Project |
| | | 1201-0104 |
For the purposes of a federally funded grant entitled, Joint Federal/State Motor Fuel Tax Compliance Project |
10,000 |
| |
| Access and Visitation - Parent Education Program |
| | | 1201-0109 |
For the purposes of a federally funded grant entitled, Access and Visitation - Parent Education Program |
222,469 |
| |
| Managing Child Support Arrears in Massachusetts |
| | | 1201-1951 |
For the purposes of a federally funded grant entitled, Managing Child Support Arrears in Massachusetts |
50,000 |
| |
| Improving Child Support Information from TANF Applicants |
| | | 1201-2489 |
For the purposes of a federally funded grant entitled, Improving Child Support Information from TANF Applicants |
50,000 |
| |
| Trust and Other Spending |
60,153,434 |
| |
| 1201-0113 |
Massachusetts United States Olympic Fund |
234,181 |
| |
| 1201-0161 |
Child Support Enforcement Revolving Fund |
6,603,470 |
| |
| 1201-0410 |
Child Support Enforcement Trust Fund |
7,181,504 |
| |
| 1201-0412 |
Child Support Title IV-D Payments |
592,105 |
| |
| 1201-2286 |
Massachusetts Community Preservation Trust Fund |
38,250,000 |
| |
| 1201-2488 |
Child Support Penalties Account |
1,000,000 |
| |
| 1231-3573 |
Division of Local Services Educational Programs |
20,000 |
| |
| 1233-3300 |
County Correction Fund |
6,272,174 |
|
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