• FY2010-35: Prompt Payment Discount Statistics from FY2007 through FY2010 - 4th QTR (issued 8/16/2010)

    The purpose of this memo is to update CFOs and MMARS Liaisons on the departments' utilization of the Commonwealth's Prompt Payment Discount (PPD) program in FY2010 and offer opportunities to expand use in FY2011.
  • FY2010-34: FY2010 Higher Education Audit Guidance (issued 7/27/2010)

    The purpose of this memo is to advise Institutions of Higher Education as to auditing and reporting issues for FY2010.
  • FY2010-33: FY2010 Statutory Receivable Instructions (issued 7/8/2010)

    The statutory receivable instructions provide guidance to departments on reporting receivables due from a governmental body that are related to expenses incurred on or before June 30th and collected between July 1st and August 31st to the Comptroller's Office. The preliminary estimate is due on August 6th and the final report is due on September 3rd.
  • FY2010-32: FY2010 GAAP Instructions (issued 7/8/2010)

    This is the 24th edition of instructions for financial reporting on Generally Accepted Accounting Principles (GAAP) basis. The Instructions/GAAP Package provide guidance to departments on reporting year-end activity and obligations to the Comptroller's Office. The Comptroller’s Office is responsible for publishing annual financial reports of the Commonwealth. The due date for submitting the GAAP Package is Monday, August 2, 2010.
  • FY2010-31:Earnings Codes Processing During Accounts Payable Pay Period

    The purpose of this memo is to inform Departments of the methodology for distributing and recording HR/CMS Payroll charges in LCM and MMARS during the Accounts Payable pay period. To accommodate multi-year payroll processing, certain earnings codes will only charge to FY2010. This memo provides Payroll Directors detailed guidelines on how to charge FY2010 and FY2011. Please note that the instructions in this memo are issued consistent with State Finance Law requirements which require Departments to account for expenditures in the fiscal year in which the obligation is incurred.
  • FY2010-30: Annual FY2010 Capital (Fixed) Asset Inventory Review (issued 7/6/2010

    The memo serves as the notice that the annual inventory review of Capital (Fixed) Assets is underway. Several new reports requested by users have been put into production to assist with this effort. Every department must return a form confirming the review is complete.
  • FY2010-29: Federal Approval of Allocated and Billed Costs for FY2010 (issued 6/17/2010)

    The Office of the Comptroller is responsible for the development and submission of the Statewide Cost Allocation Plan (SWCAP) required under the provisions of the Federal Office of Management and Budget (OMB) Circular A-87. The SWCAP is a statistical method of allocating central government costs to the state agencies that receive central government supportive services. The FY2010 SWCAP has been reviewed and approved by the federal Department of Health and Human Services, Division of Cost Allocation (DCA).
  • FY2010-28a:Earnings Codes Processing During Split-Year Pay Period (reissued 6/30/2010)

    The purpose of this memo is to inform Departments of the methodology for distributing and recording Payroll charges in HR/CMS and LCM/ MMARS during the Split Year payroll period. All reimbursements and leave related earnings codes will charge to FY2010. Included is information about how payroll will distribute for employees terminating employment during Split Year. This memo provides Payroll Directors detailed guidelines on how FY2010 and FY2011 payroll accounts will be charged.
  • FY 2010-27:Department Head Annual Approval - Statewide Enterprise Systems Security (Issued May 20 2010)

    Approval of transactions to "Final" status in the state financial systems serve as an affidavit from the Department Head to the Comptroller that transactions comply with State Finance Law and the documents are accurate and complete, the expenditure or other obligation is supported by sufficient legislatively authorized funds and is made in accordance with the Department's legislative mandates and funding authority, and complies with all applicable laws, regulations, policies and procedures. Annually, Department Heads are asked to review and confirm employees they have authorized to access, process and approve transactions in enterprise systems on their behalf, as well as any other individual who can approve obligations and expenditures (execute contracts, signoff on payroll, incur obligations, authorize payments, etc.) on behalf of a Department Head even if that individual does not access enterprise systems. Department Heads have legal spending authority for their appropriations and are responsible for assuring that employees' access to automated systems reflect their job duties and is not broader than necessary. New Department Heads must approve security within 30 days of their appointment.
  • FY2010-26: Payment Card Industry (PCI) Data Security Standard Compliance (Issued May 13, 2010)

    The purpose of this email is to remind all departments that PCI Compliance is an annual, ongoing process for all Commonwealth entities accepting electronic payments. All entities must engage a Qualified Security Assessor (QSA) to validate PCI Compliance the first year, and annually on or before the anniversary date thereafter. In addition, PCI Compliance will be included on the Statewide Single Audit this year.
  • FY 2010-25:Prompt Payment Discount Statistics for FY 2010 Third Quarter (Issued May 6, 2010)

    The purpose of this memo is to update CFOs and MMARS Liaisons on the departments' utilization of the Commonwealth's Prompt Payment Discount program in FY10 and offer opportunities to expand use in FY10 and plan for FY11.
  • FY2010-24:Internal Control Questionnaire and Department Representations: Due May 14, 2010 (issued 4/30/2010)

    This memo announces the FY2010 Internal Control Questionnaire (ICQ). Continuing the process introduced last year, the ICQ application will be accessed via our intranet site, PartnerNet. See the attached Instructions for Completing the FY2010 Internal Control Questionnaire for details. All departments receiving federal stimulus funds should be sure to answer the questions in the American Recovery and Reinvestment Act (ARRA) section. Departments should complete the ICQ on or before May 14, 2010. Auditors, and staff from the Comptroller's Quality Assurance Bureau, review ICQ responses and may contact departments to follow up on specific answers. Department management is responsible for implementing and maintaining effective internal controls. The ICQ’s Representations Section confirms this for the Commonwealth.
  • FY2010-23: Areas of Audit Issues from 2009 - Preparation for 2010 (issued 4/15/2010)

    The Commonwealth has completed the FY2009 Statewide Single Audit. There were a number of themes where the Office of the State Auditor and the independent auditor of the Commonwealth, KPMG LLP, had findings on Commonwealth operations. The themes are delineated herein to allow for departments to make a judgment as to whether changes are needed in advance of the FY2010 Single Audit.
  • FY2010-22: GASB Statement No. 51 Implementation - Accounting and Financial Reporting for Intangible Assets (issued 4/5/2010)

    The Comptroller's Office (CTR) is distributing a questionnaire to state agencies relating to the implementation of the Governmental Accounting Standards Board Statement No. 51, (GASB 51) Accounting and Financial Reporting for Intangible Assets.Please make sure the information in this memo is conveyed to relevant staff in your department.
  • FY2010-21: Qualified Transportation Benefits Program (QTBP) (issued 3/29/2010)

    As announced at the recent Payroll User Group, the Commonwealth is transitioning from an MBTA-only pre-tax pass program to a full option Qualified Transportation Benefit Program (QTBP) under IRS Code 132(f). This transition will be completed in two Phases - Phase 1 is to enroll existing MBTA pass purchasers into the new QTBP plan to cover Transit (MBTA) for the month of May and prevent a break in coverage.

    Phase 2 enrollment of current and new employees into expanded Transit and Parking pre-tax benefits is targeted for May HR/CMS deductions for June purchases but is dependent on the completion of testing and enrollment implementation. Additional guidance will be issued when ready.
  • FY2010-20:Mid-year FY 2010 Capital (Fixed) Asset Inventory Review (Issued 2/17/2010)

    The memo serves as the notice that mid-year inventory of Capital (Fixed) Assets is underway. Several new reports requested by users have been put into production to assist with this effort. Every department must return a form confirming the review is complete.
  • FY2010-19:Healthcare Contribution Deferral of Sick and Vacation Payouts (Issed 01/27/2010)

    This memorandum provides instructions for the payout, over three tax years, of deferred accumulated sick and vacation time authorized under/as directed by the Healthcare Contribution Incentive Program (Section 29 of Chapter 65 of the Acts of 2009, as amended). Under IRS rules, the full amount of deferred compensation in a non-qualified plan, including sick and vacation payouts, is taxable in the first year the employee receives payment.
  • FY2010-18: Prompt Pay Discount Statistics for 2010 - Second Quarter (Issued 1/26/2010)

    The purpose of this memo is to update CFOs and MMARS Liaisons on the departments' utilization of the Commonwealth's Prompt Payment Discount program in FY10 and offer opportunities to expand use in FY10.
  • FY2010:17a: Tax and Payroll Updates for 2010 (issued 3/29/2010)

    HR/CMS must be updated to comply with a number of IRS and DOR requirements regarding employer responsibilities for tax year 2010. This memo highlights the requirements and the necessary department actions to be compliant
  • FY2010-17: Tax and Payroll Updates for 2010 (issued 1/21/2010)

    HR/CMS must be updated to comply with a number of IRS and DOR requirements regarding employer responsibilities for tax year 2010. This memo highlights the requirements and the necessary department actions to be compliant.
  • FY 2010-16:Issuing and Filing IRS Forms 1099 For Tax Year 2009 (12/30/2009)

    This memo confirms the actions that will occur for Federal Income Tax reporting to the Internal Revenue Service (IRS), Social Security Administration (SSA) and for State Income Tax reporting to the Department of Revenue (DOR) for all 1099 reportable payments made from MMARS. This also serves as a reminder to departments that the Office of the Comptroller (CTR) is the Commonwealth's Tax Clearinghouse.
  • FY 2010-15:Fraud Prevention Training (12/28/2009)

    As part of The Office of the Comptroller's mission to assure taxpayers that their funds are expended as intended, a number of fraud prevention efforts were launched. These efforts continue with the development of a Fraud Awareness and Prevention Training. This training has been designed to raise awareness of fraud risks and methods for prevention. Departments are urged to send staff to this training.
  • FY2010-14: 2009 Tax Reporting and Year End Processing (issued 12/2/2009)

    The purpose of this memo is to provide departments with instructions and important processing dates for year-end tax reporting and payroll processing.
  • FY2010-13: Security Officer Review - Statewide Enterprise Systems Security (issued 11/30/2009)

    Enterprise systems provide access to sensitive data and allow users to process financial transactions. Annually, Security Officers are asked to review individuals that have access to these systems to insure that they have correct and fiscally appropriate access.
  • FY2010-12: Prompt Payment Discount Statistics for FY 2010 - First Quarter (issued 11/24/2009)

    The purpose of this memo is to update CFOs and MMARS Liaisons on the departments' utilization of the Commonwealth's Prompt Payment Discount program in FY10 and offer opportunities to expand use in FY10.
  • FY2010-11: Announcement of Anti-Fraud, Waste and Abuse Program and Guidelines (issued 11/18/2009)

    The Compliance/Best Practice Working Group announces the latest in a series of best practices. This fiscal memo announces a program to help fiscal officers prevent and detect fraud, waste and abuse in all programs and services. We need to remind employees of the competing responsibilities of treating taxpayers as customers while simultaneously maintaining a skeptical eye for those who are attempting to defraud the Commonwealth.
  • FY2010-10:PartnerNet (issued 11/12/2009)

    The Office of the Comptroller (CTR) launched an Intranet website called PartnerNet in November, 2008. PartnerNet is accessible to users within MAGNet or through VPN. This website is designed to share both secure and large files that should not be passed through email and holds several CTR web applications. This memo announces the PartnerNet Security Request form and several enhancements.
  • FY2010-09: Department Changes in FY2010 (issued 10/15/2009)

    On November 1, 2009, as directed by the Legislature, Department of Transportation (Ch 25) will be operational as a department in the Commonwealth's accounting and payroll systems. On January 1, 2010, seven county sheriff offices (Ch 61) will be live in MMARS and HR/CMS as well.
  • FY2010-08: Drug-Free Workplace Act Annual Certification for Departments Receiving Federal Grants (issued 10/1/2009)

    This memo announces the Drug-Free Workplace Certification for Departments Receiving Federal Grants for federal fiscal year 2010
  • FY2010-07: International ACH Transactions (IAT) Rules Advisory (issued 9/25/2009)

    The purpose of this memo is to alert all Massachusetts departments and agencies of amendments to the National Automated Clearing House Association (NACHA) Operating Rules that went into effect September 18, 2009.
  • FY2010-06: Late Penalty Interest Rate (issued 8/17/2009)

    The purpose of this memo is to advise departments as to the late penalty interest rate for July 1, 2009 - December 31, 2009.
  • FY2010-05a: American Recovery and Reinvestment Act (ARRA) Sub-recipient/Vendor Definitions (issued 10/15/2009)

    The purpose of this document is to provide notice that the ttachment "Notice of ARRA Performance and Reporting Requirements" in Comptroller Memo #FY2010-05 has been updated to include several state-related ARRA requirements as well as other ARRA-related requirements from the federal Act.
  • FY2010-05: American Recovery and Reinvestment Act (ARRA) Sub-recipient/Vendor Definitions (revised 10/15/2009)

    The purpose of this document is to provide additional guidance to departments with respect to managing and monitoring the use of ARRA funding, including sub-recipient and vendor activity. The guidance provided within this document is drawn from three sources: (1) federal Single Audit Act, OMB A-133; (2) the American Reinvestment and Recovery Act of 2009 ( ARRA) and (3) OMB Guidance M-09-21 on the interpretation and implementation of Section 1512 of ARRA related to reporting requirements. While the first has been in effect for quite some time and departments have been audited in accordance with the requirements mandated in that act, the ARRA dictates additional requirements over and above those of A-133 including detailed reporting requirements. Departments must be especially vigilant in complying with all of the requirements inherent in the primary to sub-recipient relationship.
  • FY 2010-04: FY2010 MMARS Chargeback (issued 7/30/2009)

    This memo provides guidance and information regarding the Office of the Comptroller's MMARS chargeback for FY10 to support the operation of the financial accounting and reporting system for the Commonwealth.
  • FY 2010-03: Official Opening of FY2010 (issued 7/1/2009)

    Chapter 27, the FY 2010 General Appropriation Act has been signed. This memo announces that July 1, 2009 is the official "opening date" of the accounting system. A deadline of July 17, 2009 is established for the alignment of encumbrances and expenditures with the enacted budget.
  • FY2010-02: Approved FY2010 Fringe Benefit and Payroll Tax Rates (issued 5/7/2009)

    The purpose of this memo is to notify departments of the approved fringe benefit and payroll tax rates for FY2010.
  • FY2010-01: FY2010 Fringe Benefit and Payroll Tax Rates (revised 2/26/2009)

    The purpose of this memo is to advise departments of the fringe benefit and payroll tax rates proposed for FY2010.