The Office of the Comptroller operates the Commonwealth's accounting and payroll systems and administers the annual Single State Audit, performed by outside auditors. The Office also provides state government officials with guidance in matters pertaining to financial accounting and reporting. By statute, these matters include the accounting policies and practices of the Commonwealth, publication of official financial reports, and oversight of certain management and expenditure functions.

Budget Recommendations

The amount recommended for Fiscal Year 1998 will enable the Office of the Comptroller to provide the same level of services as in Fiscal Year 1997.

Budgetary Direct Appropriations

OFFICE OF THE COMPTROLLER
1000-0001	For the office of the state comptroller, for the purpose and cost of compliance with the Public Law 89-502, the Single Audit Act of nineteen hundred and eighty-four, and Office of Management and Budget regulations, and for the federally required comprehensive, statewide single audit of state operations for the fiscal year ending June thirtieth, nineteen hundred and ninety-seven, in accordance with generally accepted accounting principles; provided, that the office of the comptroller shall charge other items of appropriation for the cost of said audit from allocated federal funds transferred from federal reimbursement and grant receipts; provided further, that the cost of said audit and the total amount so charged shall be credited to the General Fund as unrestricted revenue; 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	6,919,142
	General Fund 93.81% Maximization Fund 6.19%

OLD STATE HOUSE MAINTENANCE CONTRIBUTION
1599-0002	For contributions toward the maintenance of the old provincial state house	75,000

RESERVE FOR CERTAIN COURT JUDGMENTS, SETTLEMENTS, AND LEGAL FEES
1599-3384	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-eight or a prior fiscal year	7,000,000

RESERVE FOR PENSION COSTS OF LOCAL TEACHERS' EARLY RETIREMENT
1599-9100	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 Massachusetts teachers' retirement board shall not later than August fifteenth, nineteen hundred and ninety-seven, certify to the comptroller the amount necessary to meet the cost of said program in the fiscal year ending June thirtieth, nineteen hundred and ninety-eight, and the comptroller shall thereupon transfer the entire balance in this account to item 7061-0009 of section two of this act	39,200,000
	Local Aid Fund 100%

Budgetary Retained Revenues

VENDOR TRAINING RETAINED REVENUE
1000-0004	The office of the comptroller is hereby authorized to expend an amount not to exceed twenty thousand dollars from fees collected from vendors which participate in training on statewide financial systems, including but not limited to the Massachusetts management accounting and reporting system, so called; provided, that said office is further authorized and directed to provide such training to vendors which do business with the commonwealth, and to establish and charge a reasonable fee for such training	20,000

Intragovernmental Service Spending

PRIOR YEAR DEFICIENCIES INTRAGOVERNMENTAL CHARGEBACK
1599-2040	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 appropriation items and transfer to this item amounts equivalent to the amounts of any such prior year deficiencies, subject to the conditions stated herein; provided further, that the comptroller shall assess each such chargeback only to that current fiscal year appropriation item which is the same account as that to which the prior year deficiency pertains, or if there is no such appropriation item, to that current fiscal year appropriation item the purpose of which is most similar to that of 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 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	6,000,000
	Intragovernmental Service Fund 100%

FINAL CONTRACT PAYMENTS INTRAGOVERNMENTAL CHARGEBACK
1599-2041	For the payment of final contract amounts owed under items of appropriation from the budgetary funds, in certain cases where the budget director determines that payment must be executed subsequent to the closing of the accounts payable period pursuant to section thirteen of chapter twenty-nine of the General Laws; provided, that all departments shall take every reasonable action to minimize situations requiring the use of this item; provided further, that said departments shall provide evidence to the budget director to justify any such final contract payments; and provided further, that the comptroller is hereby authorized and directed to charge each department appropriation item in which a contract requiring such a final contract payment is encumbered an amount equivalent to the anticipated final contract payment, based on a schedule approved by the budget director	3,000,000
	Intragovernmental Service Fund 100%

UNEMPLOYMENT COMPENSATION INTRAGOVERNMENTAL CHARGEBACK
1599-3100	For the cost of the commonwealth's employer contributions to the unemployment compensation trust fund; provided, that the secretary of administration and finance shall authorize the collection, accounting, and payment of said contributions; and 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	12,500,000
	Intragovernmental Service Fund 100%

UNEMPLOYMENT HEALTH INSURANCE INTRAGOVERNMENTAL CHARGEBACK
1599-3102	For the cost of the commonwealth's employer contributions for unemployment health insurance; provided, that the secretary of administration and finance shall authorize the collection, accounting, and payment of said contributions; and 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	1,400,000
	Intragovernmental Service Fund 100%