Non-Tax Revenue PoliciesPosted Date
Cash Recognition and Reconciliation Policy doc format of po_ar_cash_recognition.doc
pdf format of                             po_ar_cash_recognition.pdf                11/01/2006

815 CMR 9.00: Collection of Debts doc format of 815 CMR 9.00: Debt Collection and Intercept
pdf format of                             815 CMR 9.00: Debt Collection and Intercept                 
Please refer to the following sections of Regulation 815 CMR 9.00 for information about Debt Collection policy.

  • Section 9.01: Purpose, Applications and Authority
  • Section 9:02: Definitions
  • Section 9:03: Billing Entity Requirements for Collection of Debts
  • Section 9:04: Simultaneous Submission of Debt for Intercept and Debt Collection
  • Section 9:05: Debt Collection services Statewide Contract
  • Section 9:06: Payment Plans
  • Section 9:07: Intercept of Debt by Office of the Comptroller
  • Section 9:08: Settlement and Write-Off
  • Section 9:09: Accounting Procedures and Statewide Debt Collection Agency Payments
  • Section 9:10: Disputes
  • Section 9:11: Severability
effective 8/2/2013
Expenditure Refunds (ER) doc format of po_budget_expenditure_refunds.doc
pdf format of                             po_budget_expenditure_refunds.pdf                10/19/2007
Invoice Statements doc format of po_ar_invoice_state.doc
pdf format of                             po_ar_invoice_state.pdf                11/01/2006
Lock Box doc format of po_ar_lockbox.doc
pdf format of                             po_ar_lockbox.pdf                11/01/2006
Non-Accounts Receivable Renewals doc format of po_ar_non_accounts_receivable_renewals.doc
pdf format of                             po_ar_non_accounts_receivable_renewals.pdf                11/01/2006
Payment Collection Data Security Policy  doc format of Payment Collection Data Security Policy
pdf format of                             Payment Collection Data Security Policy                6/6/2013
Receivable Recognition and Reconciliation doc format of Receivable Recognition and Reconciliation Policy
pdf format of                             po_ar_receivable_recogn_recon.pdf                11/01/2006
Third Party and Multiple Third Party Billing doc format of po_ar_third_party_multi_third_party.doc
pdf format of                             po_ar_third_party_multi_third_party.pdf                11/01/2006
Write-Off Approval Procedure (WO)  (available inside state government only)8/14/2014
Payroll and Labor Cost Management PoliciesPosted Date
Payroll Systems 
Enterprise Management and Performance in Administrative Computing doc format of po_pr_empac.doc
pdf format of                             po_pr_empac.pdf                11/1/2006
Human Resources Compensation Management System (HR/CMS) doc format of po_pr_hrcms.doc
pdf format of                             po_pr_hrcms.pdf                11/1/2006
Labor Cost Management (LCM) doc format of po_pr_central_payroll_systems_lcm.doc
pdf format of                             po_pr_central_payroll_systems_lcm.pdf                11/1/2006
Type of Employment-(contractor, independent contractor, and state employees definitions) 
Individual Contractors: Contract Employees vs. Independent Contractors  docx format of Individual Contractors: Employees vs. Independent
State Employees doc format of po_pr_state_emp.doc
pdf format of                             po_pr_state_emp.pdf                4/11/2007
Types of Employment doc format of po_pr_types_empl.doc
pdf format of                             po_pr_types_empl.pdf                11/1/2006
Determining Medicare Tax Status doc format of Guidelines
pdf format of                             po_pr_guide_medicare_tax.pdf                11/1/2006
Deduction for Deceased Employee Payments doc format of po_pr_dec_emp_payment.doc
pdf format of                             po_pr_dec_emp_payment.pdf
Federal Income Tax doc format of po_pr_fed_inc_tax.doc
pdf format of                             po_pr_fed_inc_tax.pdf                10/15/2012
Agency Service Fees doc format of po_pr_mandatory_volun_agency_fee.doc
pdf format of                             po_pr_mandatory_volun_agency_fee.pdf                11/1/2006
Basic Insurance Deductions doc format of po_pr_bas_ins_ded.doc
pdf format of                             po_pr_bas_ins_ded.pdf                11/1/2006
Commonwealth Fees doc format of po_pr_commonwealth_fee.doc
pdf format of                             po_pr_commonwealth_fee.pdf                11/1/2006
Commonwealth of Massachusetts Employees Charitable Cam doc format of po_pr_comecc.doc
pdf format of                             po_pr_comecc.pdf                11/1/2006
Deferred Compensation doc format of po_pr_mandatory_volun_deduct_def_comp.doc
pdf format of                             po_pr_mandatory_volun_deduct_def_comp.pdf                 11/1/2006
Dependent Care Assistance Program (DCAP) doc format of po_pr_depend_care.doc
pdf format of                             po_pr_depend_care.pdf                11/1/2006
Health Care Spending Account (HCSA) doc format of po_pr_hcsa.doc
pdf format of                             po_pr_hcsa.pdf                11/1/2006
Mandatory and Voluntary Deductions: Tax Deferred Savings Plans Under IRC Section (403b) doc format of po_pr_tax_shelter_an.doc
pdf format of                             po_pr_tax_shelter_an.pdf                 5/5/2009
Medicare Tax doc format of po_pr_mandatory_volun_deduct_med_tx.doc
pdf format of                             po_pr_mandatory_volun_deduct_med_tx.pdf                10/17/2008
Payroll Deduction Administration doc format of po_pr_mandatory_volun_deduct_payr_ded_admin.doc
pdf format of                             po_pr_mandatory_volun_deduct_payr_ded_admin.pdf                11/1/2006
Retirement Programs doc format of po_pr_retire_prog.doc
pdf format of                             po_pr_retire_prog.pdf                9/20/2011
State Withholding Tax doc format of po_pr_st_withh_tx.doc
pdf format of                             po_pr_st_withh_tx.pdf                10/17/2008
Union Dues doc format of po_pr_union_dues.doc
pdf format of                             po_pr_union_dues.pdf                11/1/2006
Union Endorsed Special Insurance Deductions doc format of po_pr_union_sp_ins.doc
pdf format of                             po_pr_union_sp_ins.pdf                11/1/2006
Voluntary Union Deductions doc format of po_pr_vol_union_ded.doc
pdf format of                             po_pr_vol_union_ded.pdf                11/1/2006
Wage Garnishments doc format of po_pr_wage_garnish.doc
pdf format of                             po_pr_wage_garnish.pdf                11/1/2006
Paying the Employee and Types of Payments 
Direct Deposit doc format of po_pr_employee_direct_deposit.doc
pdf format of                             po_pr_employee_direct_deposit.pdf                11/1/2006
Disbursement of Payments doc format of po_pr_disburst_payments.doc
pdf format of                             po_pr_disburst_payments.pdf                11/1/2006
Accounts Payable doc format of po_pr_type_pay_ap.doc
pdf format of                             po_pr_type_pay_ap.pdf                11/1/2006
Employee Reimbursements doc format of po_pr_emp_reimb.doc
pdf format of                             po_pr_emp_reimb.pdf                11/1/2006
Payments for Deceased Employees doc format of po_pr_payments_dec_emp.doc
pdf format of                             po_pr_payments_dec_emp.pdf                10/17/2008
Prior Year Payroll Payments doc format of po_pr_prior_yr_pmnts.doc
pdf format of                             po_pr_prior_yr_pmnts.pdf                11/1/2006
Retroactive Payments doc format of po_pr_retro_pay.doc
pdf format of                             po_pr_retro_pay.pdf                11/1/2006
Types of Payments: Injured by a Patient or Prisoner doc format of po_pr_injured_by.doc
pdf format of                             po_pr_injured_by.pdf                12/16/2008
Payroll Accounting and Records 
Closing a Fiscal Year doc format of po_pr_closing_fy.doc
  PDF Format pdf format of po_pr_closing_fy.pdf
Official Record of Payroll Expenditures  doc format of Payroll Accounting
pdf format of                             Official Record of Payroll Expenditures                11/1/2006
Payroll Expenditure Adjustment Transactions doc format of po_pr_payroll_acctng_payrl_expend_adj_trans.doc
pdf format of                             po_pr_payroll_acctng_payrl_expend_adj_trans.pdf                11/1/2006
Payroll Warrant Processing doc format of po_pr_warrant.doc
pdf format of                             po_pr_warrant.pdf                11/1/2006
Refunds/Prior Period Adjustments doc format of po_pr_refunds_ppadj.doc
pdf format of                             po_pr_refunds_ppadj.pdf                11/1/2006
Payroll Expenditure Approval doc format of po_pr_exp_approv.doc
pdf format of                             po_pr_exp_approv.pdf                11/1/2006
Payroll Information / Warehouse doc format of po_pr_reports_management_warehouse.doc
pdf format of                             po_pr_reports_management_warehouse.pdf                10/17/2008
Payroll Public Records Exemption doc format of po_pr_exemption.doc
pdf format of                             po_pr_exemption.pdf                2/6/2012
Archiving of Payroll Records doc format of po_pr_arc_pr_rec.doc
pdf format of                             po_pr_arc_pr_rec.pdf                11/1/2006
Payroll Processing During Weather or Other Emergencies Policy doc format of Payroll Processing During Weather or Other Emergencies 
Tax Administration, Reporting and Funding 
Armed Forces' Tax Guide doc format of po_pr_armfor_tax.doc
pdf format of                             po_pr_armfor_tax.pdf                11/1/2006
Non-Cash Employee Benefits doc format of po_pr_ncash_emp_ben.doc
pdf format of                             po_pr_ncash_emp_ben.pdf                11/1/2006
Non-Resident Alien Tax Treaty doc format of po_pr_nonres_alien_tx.doc
pdf format of                             po_pr_nonres_alien_tx.pdf                11/1/2006
Unemployment Insurance Reporting/Universal Health doc format of po_pr_ui_reptg_universal_health.doc
pdf format of                             po_pr_ui_reptg_universal_health.pdf                10/17/2008
Tax Refunds doc format of po_pr_tax_ref.doc
pdf format of                             po_pr_tax_ref.pdf                11/1/2006
Taxable Pay Period Adjustments doc format of po_pr_tax_admin_tax_pay_per_adj.doc
pdf format of                             po_pr_tax_admin_tax_pay_per_adj.pdf                11/1/2006
Mandatory Payroll Tax Chargebacks for Medicare doc format of po_pr_man_prtx_chargeback.doc
pdf format of                             po_pr_man_prtx_chargeback.pdf                11/1/2006
Year End W2 Processing doc format of po_pr_year_end_w2_process.doc
pdf format of                             po_pr_year_end_w2_process.pdf                10/16/2008