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Commonwealth of Massachusetts

The Governor's Budget Recommendation

Office of the Comptroller



The Comptroller's Office will operate the Commonwealth's accounting and payroll systems and administer the annual Single State Audit, performed by outside auditors on behalf of the federal and state governments. The Comptroller's Office will also provide guidance in matters pertaining to financial accounting and reporting. By statute, this includes all accounting policies and practices of the Commonwealth, publication of official financial reports, and oversight of certain management and expenditure functions.

The Comptroller's Office uses leading edge technologies to improve and streamline state expenditure and non tax revenue practices, resulting in millions of dollars in cost savings and productivity improvements. The Comptroller's Office will utilize information technology to enhance the Commonwealth's business processes in Fiscal Year 1997. In coordination with the Office of the State Treasurer and the Secretary of Administration and Finance, the Information Technologies Division, the Operational Services Division, and other state departments, the Comptroller's Office will continue to re-engineer the state accounting system, REMMARS, and to implement the integrated debt management system.

Budget Recommendations

The amount recommended for Fiscal Year 1997 will enable the Comptroller's Office to provide the same level of services as in Fiscal Year 1996.


Budgetary Direct Appropriations

OFFICE OF THE COMPTROLLER
1000-0001 6,205,348
For the operation of the office of the state comptroller, for the purpose of compliance with the Single Audit Act of nineteen hundred and eighty-four, Public Law 89-502, and for the federally required comprehensive, statewide single audit of state operations for the fiscal year ending June thirtieth, nineteen hundred and ninety-six, in accordance with generally accepted accounting principles; provided, that notwithstanding any general or special law to the contrary, allocated federal funds transferred from federal reimbursement and grant receipts shall be credited to and expended from this account without further appropriation, in addition to state funds appropriated to this account, for the cost of compliance with the mandate of the federal law and the Office of Management and Budget regulations; 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
General Fund 96.8%
Maximization Fund 3.2%

RESERVE FOR CERTAIN COURT JUDGMENTS, SETTLEMENTS AND LEGAL FEES
1599-3384 10,000,000
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 nineteen hundred and ninety-seven or a prior fiscal year
RESERVE FOR PENSION COSTS OF LOCAL TEACHERS' EARLY RETIREMENT
1599-9100 39,500,000
For a reserve for pension costs associated with the local teachers' early retirement program pursuant to section eighty-three of chapter seventy-one of the acts of nineteen hundred and ninety-three; provided, that the state retirement board shall not later than August sixteenth, nineteen hundred and ninety-six, certify to the comptroller that amount necessary to meet the cost of said program in the fiscal year ending June thirtieth, nineteen hundred and ninety-seven, and the comptroller shall thereupon allocate the entire balance in this account to item 7900-0010
Local Aid Fund 100%


Intragovernmental Service Spending

SINGLE STATEWIDE AUDIT INTRAGOVERNMENTAL CHARGEBACK
1000-0003 525,000
For the cost of compliance with the mandate of the federal law and Office of Management and Budget regulations for a comprehensive single statewide audit of state operations; provided, that the comptroller shall charge other items of appropriation for the cost of said audit from allocated federal funds transferred from federal reimbursements and grant receipts
Intragovernmental Service Fund 100%

PRIOR YEAR DEFICIENCIES INTRAGOVERNMENTAL CHARGEBACK
1599-2040 6,000,000
For the payment of prior year deficiencies, so called, based upon schedules provided to 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 prior year deficiency, so called, subject to the conditions stated herein; provided further, that 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 appropriation for the general administration of the department that administered the account 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 item of appropriation; provided further, that the comptroller shall report on a quarterly basis to the house and senate committees on ways and means on all chargebacks assessed, including the amount of the chargeback, the item of appropriation and subsidiary charged, and the reason for the prior year deficiency
Intragovernmental Service Fund 100%

UNEMPLOYMENT COMPENSATION & MEDICAL SECURITY TRUST INTRAGOVERNMENTAL CHARGEBACKS
1599-3100 10,500,000
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 said contributions; provided further, that in executing these responsibilities the comptroller is authorized to charge in addition to individual appropriation accounts certain non-appropriated funds amounts that are computed on the same basis as the commonwealth's contributions are determined, including expenses, interest expense, or related charges
Intragovernmental Service Fund 100%




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