13.01: Requirements for Reimbursement to Municipalities
13.02: Secretary's Monthly Examination and Audit of VS-5s and VS-6s
13.03: Reimbursement of Flags Purchased for Veterans' Graves

13.01: Requirements for Reimbursement to Municipalities

(1) Certification under the Penalties of Perjury. Pursuant to M.G.L. c. 115, § 6, the VSO and the treasurer of each city or town shall submit a certification on Forms VS-5 and VS-6 within thirty days following the month in which expenditures for veterans' benefits and flags were made.

(2) Form VS-5: A Form VS-5 requires:

(a) a summary of the monthly total, by category, of benefits expended by a city or town for veterans' benefits in a specific month,

(b) the number of cases charged for specific month,

(c) the total monthly amount, for all categories expended for veterans' benefits and

(d) the signatures of both the VSO and the Treasurer on an affidavit, under oath and the penalties of perjury, that the persons listed on the attached VS-6 were aided according to the provisions of M.G.L. c. 115, and the sums of monies actually paid to or for each person listed.

(e) a negative VS-5 must be submitted in months when no benefits are paid.

(3) Form VS-6: A Form VS-6 requires:

(a) the names of recipients,

(b) the amounts paid to or for each recipient,

(c) category or type of benefit for granting such benefits,

(d) the relationship of each recipient on account of whose service the benefits were granted, and

(e) such other details as the Secretary may require.

13.02: Secretary's Monthly Examination and Audit of VS-5s and VS-6s

(1) DVS shall examine and audit the monthly submissions of the VS-5 and VS-6 from all municipalities and shall allow and endorse the amounts that have been properly paid by a municipality, authorized for reimbursement, and reported in accordance with the provisions of M.G.L. c. 115 § 6.

(2) The Secretary decides upon the necessity of the amount paid in each case, and may allow any part thereof deemed proper and lawful. This amount will be reported back to the municipal treasurer on a "Summary of Requested Benefits VS-7" form. The VS-7 shall list the total amounts requested, the amount disallowed by name of recipient, a description of the benefit disallowed, and the total amount disallowed. Additionally, the VS-7 will reflect any VS-20B deductions as reported by the municipality for funds received as repayment of benefits.

(3) Subject to such decision and allowance, DVS shall reimburse 75% of the amounts of veterans' benefits paid to applicants and recipients by the cities and towns wherein they reside. The Commonwealth shall pay to the cities and towns on or before November 10 th of the following year.

13.03: Reimbursement of Flags Purchased for Veterans' Graves

M.G.L. c. 115, § 9, requires municipalities with cemeteries containing the remains of deceased veterans to place on their graves a flag of the United States on every Memorial Day. Subject to review of paid receipts and allowance, the Secretary shall reimburse, once a year, 75%.

(1) The standard size flag for veterans' graves shall be determined by the municipality.

(2) The number of flags that shall be reimbursed shall not exceed 5% over the number of veterans' graves. Any excess flags purchased in one year must be saved and used in the following year.

(3) The VSO shall list the flags described herein on the last line of a VS-6, and attach a receipt for the flags purchased.


108 CMR 13.00: M.G.L. c. 115, §§ 2 & 6, and c. 30A, § 3.