Section 5D. At the close of each fiscal year, the comptroller shall determine the amount expended during the fiscal year from each state fund or accounts comprising such funds, other than the General Fund, for the compensation of state personnel. On the basis of said determination, the comptroller shall charge each such fund or accounts therein an amount for fringe benefit costs attributable to compensation paid from said other funds, based on a fringe benefit rate to be set annually by the commissioner of administration. The amount so charged shall be credited to the General Fund.

The comptroller shall make charges to recover the commonwealth’s cost of fringe benefits provided to or on behalf of any person paid compensation by any state agency, state authority, or public institution of higher education, or by any entity otherwise directly or indirectly receiving state funds, from any source other than a direct expenditure of an appropriation charged to a state fund subject to the provisions of the preceding paragraph. The comptroller may establish such systems of periodic charges or billings as he deems necessary and appropriate to ensure the recovery of said costs. Any bill rendered for the purpose of recovery of said costs shall be payable to the comptroller within thirty days of receipt of said bill, provided that all amounts so paid shall be credited to the General Fund.