| DEPARTMENT | FY 2008 Budgetary Recommendations |
FY 2008 Federal, Trust, and ISF |
FY 2008 Total Spending |
FY 2008 Budgetary Non-Tax Revenue |
|---|---|---|---|---|
| Department of Revenue | 256,544 | 56,098 | 312,642 | 241,493 |
| TOTAL | 256,544 | 56,098 | 312,642 | 241,493 |
| account | description | amount | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| DEPARTMENT OF REVENUE | 312,641,751 | |||||||||
| Budgetary Direct Appropriations | 256,544,208 | |||||||||
| Direct Appropriations | ||||||||||
| 1201-0100 | Department of Revenue
For the operation of the department of revenue, including the tax administration division 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 that 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 10-months within a 12-month period
|
116,512,215 | ||||||||
| 1201-0118 | Division of Local Services
For the operation of the division of local services |
5,550,301 | ||||||||
| 1201-0160 | Child Support Enforcement Division
For the operation of the child support enforcement division; provided, that the department of revenue may allocate funds 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 directed to expend those 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 the 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; 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 the authorization or the most recent revenue estimate therefor as reported in the state accounting system for federal incentives and the network in accounts 1201-0161, 1201-0410 and 1201-0412 |
50,544,462 | ||||||||
| 1231-1000 | Water and Sewer Rate Relief Payments - Local Services Program
For the Commonwealth Sewer Rate Relief Fund established in section 2Z of chapter 29 of the General Laws |
15,000,000 | ||||||||
| 1232-0100 | Underground Storage Tank Reimbursements
For underground storage tank removal and remediation reimbursements pursuant to chapter 21J of the General Laws |
18,200,000 | ||||||||
| 1232-0200 | Underground Storage Tank Administrative Review Board
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 |
1,784,544 | ||||||||
| 1232-0300 | Underground Storage Tank Municipal Grants
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 |
465,406 | ||||||||
| 1233-2000 | Tax Abatements for Disabled Veterans, Widows, Blind Persons and the Elderly
For the tax abatement program for certain veterans, widows, blind persons, 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 D, Twenty-second E, Thirty-seventh, Thirty-seventh A and Fifty-second of section 5 of chapter 59 of the General Laws |
17,241,130 | ||||||||
| 1233-2006 | Reimbursements for Motor Vehicle Excise to Disabled Veterans
For reimbursements to cities and towns for additional exemptions from the motor vehicle excise granted pursuant to the seventh paragraph of chapter 60A of the General Laws, as amended by sections 13 to 14 of section 1 of chapter 260 of the acts of 2006 |
1,468,525 | ||||||||
| 1233-2310 | Tax Abatements for the Elderly
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 Forty-first C 1/2 of section 5 of chapter 59 of the General Laws; and provided further, that the commonwealth shall reimburse each city or town that accepts said clause Forty-first B, Forty-first C or Forty-first C 1/2 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 | ||||||||
| account | description | amount |
|---|---|---|
| Retained Revenues | ||
| 1201-0130 | Additional Auditors Retained Revenue
The department of revenue may expend for the operation of the department an amount not to exceed $13,340,000 from revenues collected by the additional auditors for an enhanced audit program; provided, that those 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 the delinquent returns, and collect the 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 |
13,340,000 |
| 1201-0164 | Child Support Enforcement Federal Reimbursement Retained Revenue
The child support enforcement division of the department of revenue may 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 |
| account | description | amount |
|---|---|---|
| Federal Grant Spending | 271,511 | |
| 1201-0104 | Joint Federal/State Motor Fuel Tax Compliance Project
For the purposes of a federally funded grant entitled, Joint Federal/State Motor Fuel Tax Compliance Project |
19,342 |
| 1201-0109 | Access and Visitation - Parent Education Program
For the purposes of a federally funded grant entitled, Access and Visitation - Parent Education Program |
222,169 |
| 1201-2489 | Improving Child Support Information from TANF Applicants
For the purposes of a federally funded grant entitled, Improving Child Support Information from TANF Applicants |
30,000 |
| account | description | amount |
|---|---|---|
| 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 |