Capital (Fixed) Assets




Federal Grants and Cost Accounting


Non-Tax Revenue 

 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

Payroll and Labor Cost Management (LCM)

Payroll and Labor Cost Management PoliciesPosted Date
Payroll Systems 
Enterprise Management and Performance in Administrative Computing doc format of po_pr_empac.doc
pdf format of                             po_pr_empac.pdf                11/1/2006
Human Resources Compensation Management System (HR/CMS) doc format of po_pr_hrcms.doc
pdf format of                             po_pr_hrcms.pdf                11/1/2006
Labor Cost Management (LCM) doc format of po_pr_central_payroll_systems_lcm.doc
pdf format of                             po_pr_central_payroll_systems_lcm.pdf                11/1/2006
Type of Employment-(contractor, independent contractor, and state employees definitions) 
Individual Contractors: Contract Employees vs. Independent Contractors docx format of Individual Contractors: Employees vs. Independent
State Employees doc format of po_pr_state_emp.doc
pdf format of                             po_pr_state_emp.pdf                4/11/2007
Types of Employment doc format of po_pr_types_empl.doc
pdf format of                             po_pr_types_empl.pdf                11/1/2006
Determining Medicare Tax Status doc format of Guidelines
pdf format of                             po_pr_guide_medicare_tax.pdf                11/1/2006
Deduction for Deceased Employee Payments doc format of po_pr_dec_emp_payment.doc
pdf format of                             po_pr_dec_emp_payment.pdf
Federal Income Tax doc format of po_pr_fed_inc_tax.doc
pdf format of                             po_pr_fed_inc_tax.pdf                10/15/2012
Agency Service Fees doc format of po_pr_mandatory_volun_agency_fee.doc
pdf format of                             po_pr_mandatory_volun_agency_fee.pdf                11/1/2006
Basic Insurance Deductions doc format of po_pr_bas_ins_ded.doc
pdf format of                             po_pr_bas_ins_ded.pdf                11/1/2006
Commonwealth Fees doc format of po_pr_commonwealth_fee.doc
pdf format of                             po_pr_commonwealth_fee.pdf                11/1/2006
Commonwealth of Massachusetts Employees Charitable Cam doc format of po_pr_comecc.doc
pdf format of                             po_pr_comecc.pdf                11/1/2006
Deferred Compensation doc format of po_pr_mandatory_volun_deduct_def_comp.doc
pdf format of                             po_pr_mandatory_volun_deduct_def_comp.pdf                 11/1/2006
Dependent Care Assistance Program (DCAP) doc format of po_pr_depend_care.doc
pdf format of                             po_pr_depend_care.pdf                11/1/2006
Health Care Spending Account (HCSA) doc format of po_pr_hcsa.doc
pdf format of                             po_pr_hcsa.pdf                11/1/2006
Mandatory and Voluntary Deductions: Tax Deferred Savings Plans Under IRC Section (403b) doc format of po_pr_tax_shelter_an.doc
pdf format of                             po_pr_tax_shelter_an.pdf                 5/5/2009
MBTA Passes doc format of po_pr_mbta_pass.doc
pdf format of                             po_pr_mbta_pass.pdf                10/17/2008
Medicare Tax doc format of po_pr_mandatory_volun_deduct_med_tx.doc
pdf format of                             po_pr_mandatory_volun_deduct_med_tx.pdf                10/17/2008
Payroll Deduction Administration doc format of po_pr_mandatory_volun_deduct_payr_ded_admin.doc
pdf format of                             po_pr_mandatory_volun_deduct_payr_ded_admin.pdf                11/1/2006
Retirement Programs doc format of po_pr_retire_prog.doc
pdf format of                             po_pr_retire_prog.pdf                9/20/2011
Savings Bonds doc format of po_pr_savings_bonds.doc
pdf format of                             po_pr_savings_bonds.pdf                11/1/2006
State Withholding Tax doc format of po_pr_st_withh_tx.doc
pdf format of                             po_pr_st_withh_tx.pdf                10/17/2008
Ufund doc format of po_pr_ufund.doc
pdf format of                             po_pr_ufund.pdf                11/1/2006
Union Dues doc format of po_pr_union_dues.doc
pdf format of                             po_pr_union_dues.pdf                11/1/2006
Union Endorsed Special Insurance Deductions doc format of po_pr_union_sp_ins.doc
pdf format of                             po_pr_union_sp_ins.pdf                11/1/2006
Voluntary Union Deductions doc format of po_pr_vol_union_ded.doc
pdf format of                             po_pr_vol_union_ded.pdf                11/1/2006
Wage Garnishments doc format of po_pr_wage_garnish.doc
pdf format of                             po_pr_wage_garnish.pdf                11/1/2006
Paying the Employee and Types of Payments 
Direct Deposit doc format of po_pr_employee_direct_deposit.doc
pdf format of                             po_pr_employee_direct_deposit.pdf                11/1/2006
Disbursement of Payments doc format of po_pr_disburst_payments.doc
pdf format of                             po_pr_disburst_payments.pdf                11/1/2006
Accounts Payable doc format of po_pr_type_pay_ap.doc
pdf format of                             po_pr_type_pay_ap.pdf                11/1/2006
Employee Reimbursements doc format of po_pr_emp_reimb.doc
pdf format of                             po_pr_emp_reimb.pdf                11/1/2006
Payments for Deceased Employees doc format of po_pr_payments_dec_emp.doc
pdf format of                             po_pr_payments_dec_emp.pdf                10/17/2008
Prior Year Payroll Payments doc format of po_pr_prior_yr_pmnts.doc
pdf format of                             po_pr_prior_yr_pmnts.pdf                11/1/2006
Retroactive Payments doc format of po_pr_retro_pay.doc
pdf format of                             po_pr_retro_pay.pdf                11/1/2006
Types of Payments: Injured by a Patient or Prisoner doc format of po_pr_injured_by.doc
pdf format of                             po_pr_injured_by.pdf                12/16/2008
Payroll Accounting and Records 
Closing a Fiscal Year doc format of po_pr_closing_fy.doc
  PDF Format pdf format of po_pr_closing_fy.pdf
Official Record of Payroll Expenditures  doc format of Payroll Accounting
pdf format of                             Official Record of Payroll Expenditures                11/1/2006
Payroll Expenditure Adjustment Transactions doc format of po_pr_payroll_acctng_payrl_expend_adj_trans.doc
pdf format of                             po_pr_payroll_acctng_payrl_expend_adj_trans.pdf                11/1/2006
Payroll Warrant Processing doc format of po_pr_warrant.doc
pdf format of                             po_pr_warrant.pdf                11/1/2006
Refunds/Prior Period Adjustments doc format of po_pr_refunds_ppadj.doc
pdf format of                             po_pr_refunds_ppadj.pdf                11/1/2006
Payroll Expenditure Approval doc format of po_pr_exp_approv.doc
pdf format of                             po_pr_exp_approv.pdf                11/1/2006
Payroll Information / Warehouse doc format of po_pr_reports_management_warehouse.doc
pdf format of                             po_pr_reports_management_warehouse.pdf                10/17/2008
Payroll Public Records Exemption doc format of po_pr_exemption.doc
pdf format of                             po_pr_exemption.pdf                2/6/2012
Archiving of Payroll Records doc format of po_pr_arc_pr_rec.doc
pdf format of                             po_pr_arc_pr_rec.pdf                11/1/2006
Tax Administration, Reporting and Funding 
Armed Forces' Tax Guide doc format of po_pr_armfor_tax.doc
pdf format of                             po_pr_armfor_tax.pdf                11/1/2006
Non-Cash Employee Benefits doc format of po_pr_ncash_emp_ben.doc
pdf format of                             po_pr_ncash_emp_ben.pdf                11/1/2006
Non-Resident Alien Tax Treaty doc format of po_pr_nonres_alien_tx.doc
pdf format of                             po_pr_nonres_alien_tx.pdf                11/1/2006
Unemployment Insurance Reporting/Universal Health doc format of po_pr_ui_reptg_universal_health.doc
pdf format of                             po_pr_ui_reptg_universal_health.pdf                10/17/2008
Tax Refunds doc format of po_pr_tax_ref.doc
pdf format of                             po_pr_tax_ref.pdf                11/1/2006
Taxable Pay Period Adjustments doc format of po_pr_tax_admin_tax_pay_per_adj.doc
pdf format of                             po_pr_tax_admin_tax_pay_per_adj.pdf                11/1/2006
Mandatory Payroll Tax Chargebacks for Medicare doc format of po_pr_man_prtx_chargeback.doc
pdf format of                             po_pr_man_prtx_chargeback.pdf                11/1/2006
Year End W2 Processing doc format of po_pr_year_end_w2_process.doc
pdf format of                             po_pr_year_end_w2_process.pdf                10/16/2008

Quality Assurance


System Automation