Applicable Regulations, Massachusetts General Laws, and CTR Policies that provide guidance to Departments with managing all aspects of revenue collection, reconciliation and reporting.

 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