• FY2014-33: Federal Approval of Allocated and Billed Costs for FY2014 (10/23/2014)

    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 FY2014 SWCAP has been reviewed and approved by the federal Department of Health and Human Services, Division of Cost Allocation (DCA).

    The accompanying schedule (Exhibit A) identifies the approved costs that are associated with the general administration of the Commonwealth of Massachusetts.  State agencies that receive federal grants may claim these costs as an indirect cost of managing federal programs. 

  • FY2014-32: 4th Quarter PPD Statistics Reports and FY2015 PPD Opportunities (8/19/2014)

    The purpose of this memo is to provide CFOs and MMARS Liaisons with updated information on the Prompt Payment Discount program and to continue to support departments to pursue further growth in discount earnings being successfully achieved by departments.  The departments’ utilization of the Commonwealth’s Prompt Payment Discount (PPD) program during FY2014 was excellent with more opportunities for agencies to increase discount earnings in FY2015.

  • FY2014-31: Earnings Code Processing During Accounts Payable Pay Periods (7/14/2014)

    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 periods.  To accommodate multi-year payroll processing, certain earnings codes will only charge to FY 2014.  This memo provides Payroll Directors with detailed guidelines on how to charge FY 2014 during the Accounts Payable pay periods.  Note that in accordance with State Finance Law requirements, departments must account for expenditures in the fiscal year in which the obligation is incurred. Payroll Holds are needed for all Prior Fiscal Year charges during the Accounts Payable periods.  

  • FY2014-30: Annual FY 2014 Capital (Fixed) Asset Inventory Review (7/2/2014)

    The memo serves as notice that the annual inventory of GAAP capital assets is underway.  Several MMARS reports can be accessed through DocDirect to assist with this effort.  Every department must return a form confirming the review is complete.

  • FY2014-29: FY2014 Statutory Receivable Instructions (6/26/2014)

    The statutory receivable instructions provide guidance to Departments report 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 1st and the final report is due on September 5th.

  • FY2014-28: FY2014 Higher Education Audit Guidance (6/17/2014)

    The purpose of this memo is to advise Institutions of Higher Education as to accounting and reporting guidance for FY2014.

  • FY2014-27: Earnings Codes Processing During Split Year Pay Period (6/17/2014)

    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.  The Split Year Percentage will be 10% to FY 2014 and 90% to FY 2015 for most payroll charges.  All reimbursements will charge to FY 2014 as will the other exceptions discussed in this memo.

  • FY2014-26: FY2014 GAAP Instructions (6/10/2014)

    This is the 27th edition of instructions for financial reporting on Generally Accepted Accounting Principles (GAAP) basis.  The Instructions/GAAP Package provides 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 4, 2014.

  • FY2014-24: FY2014 3rd Quarter PPD Statistics Reports (5/5/2014)

    The purpose of this memo is to provide CFOs and MMARS Liaisons with updated information on the Prompt Payment Discount program and to continue to support departments to pursue further growth in discount earnings being successfully achieved by departments.  The departments’ utilization of the Commonwealth’s Prompt Payment Discount (PPD) program during FY2014 continues to be excellent with more opportunities for agencies to increase discount earnings in fiscal year 2015.

  • FY2014-25: Department Head Annual Approval - Statewide Enterprise Systems Security (6/5/2014)

    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, 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 (1) they have authorized them to access, process and approve transactions in enterprise systems on their behalf and (2) any other individual who can approve obligations and expenditures (execute contracts, approve payroll, incur obligations, authorize payments, etc.) on behalf of a Department Head even if said individual does not access enterprise systems themselves.

  • FY2014-23: Internal Control Questionnaire and Department Representations: Due May 12, 2014 (4/22/2014)

    This memo announces the FY2014 Internal Control Questionnaire (ICQ).  The ICQ application is located on our intranet site, Comptroller Intranet, under PartnerNet.  See the attached Instructions for Completing the FY2014 Internal Control Questionnaire for details.  Departments should complete the ICQ on or before     May 12, 2014.  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 based on prescribed statutes, regulations and policies.  The ICQ’s Representations Section confirms this for the Commonwealth.

  • FY2014-22: Areas of Audit Issues from the 2013 Single Audit – Preparation for 2014 (3/25/2014)

    The Commonwealth’s FY2013 Single Audit has been completed.  This year we have noted fewer recurring themes to the findings prepared by KPMG LLP, the independent audit firm.  These are described below to allow departments to consider whether changes are needed in preparation for the FY2014 Single Audit, which will be starting soon.

  • FY2014-21: Revised FY2014 Treasury State Agreements (3/12/2014)

    The purpose of this memo is to advise departments of the FY14 revised annual Treasury-State Agreements (TSA) between the U.S. Department of the Treasury, Financial Management Service and the Commonwealth of Massachusetts.

  • FY2014-20: FY2014 2nd Quarter PPD Statistics Reports (2/11/2014)

    The purpose of this memo is to provide CFO’s and MMARS Liaisons with updated information on the Prompt Payment Discount program and to continue to support departments to pursue further growth in discount earnings being successfully achieved by departments.  The departments’ utilization of the Commonwealth’s Prompt Payment Discount (PPD) program so far during FY2014 has been excellent with more opportunities for agencies to increase discount earnings in fiscal year 2015.

  • FY2014-19: FY 2014 Mid-year Capital Asset Inventory Review (1/21/2014)

    The memo serves as notice that the mid-year inventory of GAAP capital assets is underway.  Several MMARS reports can be accessed through DocDirect to assist with this effort.  Every department must return a form confirming the review is complete.

  • FY2014-18: Late Penalty Interest Rate (1/14/2014)

    The purpose of this memo is to advise departments as to the late penalty interest rate for January 1, 2014 – June 30, 2014.

  • FY2014-17: Tax and Payroll Updates for 2014 (1/14/2014)

    HR/CMS must be updated to comply with a number of IRS and DOR requirements regarding employer responsibilities for tax year 2014.  This memo highlights the requirements and the necessary department actions to be compliant, including recent changes in state and federal taxation.
  • FY2014-16: Issuing and Filing IRS Forms 1099 For Tax Year 2013 (12/23/2013)

    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.

    Please make sure the information in this memo is conveyed to relevant staff in your department.

  • FY2014-15: 2013 Tax Reporting and Year End Processing (12/19/2013)

    This memo provides Departments with instructions and important processing dates for year-end tax reporting and payroll processing.

  • FY2014-14: Security Officer Review - Statewide Enterprise Systems Security (11/21/2013)

    Enterprise systems provide access to sensitive data and allow users to process transactions.  Annually, Department Security Officers are asked to review individuals that have access to these systems to ensure that they have correct and appropriate access.

    The Statewide Enterprise Systems Security Policy requires Department Security Officers to certify security access to enterprise systems annually.  This certification is due at the end of the calendar year.  Department Heads provide this approval at the end of the Fiscal Year, thus a formal review is performed every six months.

  • FY2014-13: FY2014 1st Quarter PPD Statistics Reports (11/14/2013)

    The purpose of this memo is to provide CFO’s and MMARS Liaisons with updated information on the Prompt Payment Discount program and to continue to support departments to pursue further growth in discount earnings being successfully achieved by departments.  The departments’ utilization of the Commonwealth’s Prompt Payment Discount (PPD) program during FY2013 was excellent with more opportunities for agencies to increase discount earnings in fiscal year 2014.
  • FY2014-12: Drug-Free Workplace Act Annual Certification for Departments Receiving Federal Grants (10/1/2013)

    This memo announces the Drug-Free Workplace Certification for Departments Receiving Federal Grants for federal fiscal year 2014.

  • FY2014-11: Revised Incidental Purchase Limit, New Due Diligence Posting Requirements, and Revised Procedures for Using Cooperative Purchasing Contracts Issued by Non-Massachusetts Public Entities (10/1/2013)

    The purpose of this policy memorandum is to inform you about changes in the incidental purchase limit, simplified contract requirements for certain incidental purchases, new due diligence posting requirements when making certain purchases that do not qualify as procurement exceptions, and revised procedures for using cooperative purchasing contracts issued by non-Massachusetts public entities.  The goal of these changes is to comply with recent legislation and to streamline the process for state agency procurements.  The Operational Services Division (OSD) and the Comptroller of the Commonwealth (CTR) have revised multiple policy and guidance documents to reflect these changes, with most significant revisions described below. These policy changes and a new 1-page Quick Reference Procurement Chart can be found in OSD’s  Procurement Information Center.

  • FY2014-10: New Federal Grant Setup Form (9/30/2013)

    This fiscal year memo provides guidance on submitting federal grant data to the Comptroller’s Office for both new and continuing federal grant awards.  The new setup form becomes effective October 1, 2013.

  • FY2014-09: Affordable Care Act (ACA) - Overview of Health Insurance Marketplaces (9/25/2013)

    The Commonwealth of Massachusetts is required by law (§ 1512 of the ACA, which creates 29 U.S.C. 218b) to provide all employees the information contained in the attached notice.

    This memo is being posted for reference and to document the various communications sent to departments in support of their issuing the ACA notice by October 1, 2013 to help all employees understand the health insurance Marketplaces option.

  • FY2014-08: Comptroller Office’s FY2014 MMARS Chargeback (09/20/2013)

    This memo provides guidance and information regarding the Office of the Comptroller’s MMARS chargeback for FY2014 to support the operation of the financial accounting and reporting system for the Commonwealth.

  • FY2014-07: FY2013 4th Quarter PPD Statistics Reports and FY2014 PPD Opportunities (8/7/2013)

    The purpose of this memo is to provide CFO’s and MMARS Liaisons with updated information on the Prompt Payment Discount program and to continue to support departments to pursue further growth in discount earnings being successfully achieved by Departments.  The departments’ utilization of the Commonwealth’s Prompt Payment Discount (PPD) program during FY2013 was excellent with more opportunities for agencies to increase discount earnings in fiscal year 2014.

  • FY2014:06: FY2014 and FY2013 (Revised) Treasury State Agreements (8/7/2013)

    The purpose of this memo is to advise departments of the FY14 and FY13 revised annual Treasury-State Agreements (TSA) between the U.S. Department of the Treasury, Financial Management Service and the Commonwealth of Massachusetts.

  • FY2014-05: Late Penalty Interest Rate (issued 7/29/2013)

    The purpose of this memo is to advise departments as to the late penalty interest rate for July 1, 2013 – December 31, 2013.

  • FY2014-04: Official Opening of FY2014 (issued 7/15/2013)

    The FY 2014 General Appropriation Act, Chapter 38 of the Acts of 2013, has been signed.  This memo announces that July 15, 2013 is the official “opening date” of the accounting system.  A deadline of July 30, 2013 is established for the alignment of encumbrances and expenditures with the enacted budget.

  • FY2014-03: FY2014 Interim Budget Guidance (issued 6/27/2013)

    The FY2014 Interim Budget has been signed.  This memo offers guidance on operating under an interim budget.

  • FY2014-02: Approved FY2014 Fringe Benefit and Payroll Tax Rates (issued 6/20/2013)

    The purpose of this memo is to notify departments of the approved fringe benefit and payroll tax rates for FY2014.  The U.S. Department of Health and Human Services has approved the fringe rate of 26.26% and a payroll tax rate of 1.42%. 

  • FY2014-01: FY2014 Fringe Benefit and Payroll Tax Rates (issued 12/21/2012)

    The purpose of this memo is to advise departments of the fringe benefit and payroll tax rates proposed for FY2014.