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Budget Recommendations

Executive Office for Administration and Finance

 
Executive Office for Administration and Finance
 
FISCAL YEAR 2007 RESOURCE SUMMARY ($000)
DEPARTMENT
FY 2007
Budgetary
Recommendations

FY 2007
Federal, Trust,
and ISF

FY 2007
Total
Spending

FY 2007
Budgetary
Non-Tax Revenue

Department of Revenue 255,172  56,098  311,270  227,853 

TOTAL       255,172  56,098    311,270  227,853 
 
Department of Revenue 311,269,527
 
Click here for outside sections related to:   Department of Revenue
 
Budgetary Direct Appropriations 255,171,984
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 an incumbent for more than ten months within a 12 month period 119,846,062
 
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 the provisions of 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 the authorization or the most recent revenue estimate therefor as reported in the state accounting system for federal incentives and said network in accounts 1201-0161 and 1201-0410 50,248,741
 
 Additional Local Aid Housing Incentive Program  
   1201-2005   For the housing incentive program established by section 81 of this act, to be distributed pursuant to section 3 of this act; provided, that the funds appropriated in this item shall be available for expenditure through June 30, 2008 30,000,000
 
 Underground Storage Tank Reimbursements  
   1232-0100   For underground storage tank removal and remediation reimbursements pursuant to chapter 21J of the General Laws 18,200,000
 
 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 1,900,000
 
 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 the 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 reimbursements to 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 
 
 Additional Auditors 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 retained 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 271,511
 
 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 19,342
 
 Access and Visitation - Parent Education Program  
   1201-0109   For the purposes of a federally funded grant entitled, Access and Visitation - Parent Education Program 222,169
 
 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 30,000
 
Trust and Other Spending 55,826,032
 
   1201-0113   Massachusetts United States Olympic Fund 149,794
 
   1201-0161   Child Support Enforcement Revolving Fund 14,370,418
 
   1201-0410   Child Support Enforcement Trust Fund 7,345,657
 
   1201-0412   Child Support Title IV-D Payments 260,956
 
   1201-2286   Massachusetts Community Preservation Trust Fund 25,279,327
 
   1201-2488   Child Support Penalties Account 1,000,000
 
   1231-3573   Division of Local Services Educational Programs 40,000
 
   1233-3300   County Correction Fund 7,379,880