|To:||Legislative Leadership, Judicial Branch Administrators, Elected Officials, Secretariats, Department Heads, Chief Fiscal Officers, MMARS Liaisons, and Payroll Directors|
|From:||Martin J. Benison, Comptroller|
|Date:||July 15, 2008|
|Re:||Official Opening of FY2009||Comptroller Memo|
Chapter 182, the FY 2009 General Appropriation Act has been signed. This memo announces that July 15, 2008 is the official "opening date" of the accounting system. A deadline of July 31, 2008 is established for the alignment of encumbrances and expenditures with the enacted budget.
The FY2009 Budget has been signed. All accounts in all funds have been registered in MMARS and expenditure ceilings have been adjusted to reflect 3/12 ths of the amount available for spending in all subsidiaries for all departments subject to the periodic allotment. This establishes legal authorization for FY 2009 obligations and expenditures as of July 15, 2008. Therefore, the official "opening date" of the accounting system for FY2009 is July 15, 2008. Late penalty interest can be requested by vendors if bills have not been paid 45 days after the receipt of the invoice or 45 days after July 15, 2008, whichever is later in accordance with 815 CMR 4.00.
Any accounting transactions that were processed under the House I structure must be recorded in conformance with the General Appropriation Act. Payroll funding edits are invoked each payroll cycle in the accounting system. Departments should complete any payroll and non-payroll adjustments to conform to the FY2009 chart of accounts by July 31, 2008.
If you have specific accounts for which you have questions or require additional guidance, please contact Michael Weld Eyob, Accounts Payable Director, at (617) 973-2310 or Kevin McHugh, Payroll Director, at (617) 973-2335.
Please distribute this memo to all pertinent personnel.