Guidelines, Opinions, Advisories and FAQs

This Bulletin addresses distributions municipalities will receive from the Secretary of the Commonwealth based on the certifications done by the State Auditor’s Office, Division of Local Mandates (DLM), under the Early Voting Law and Uniform Polling Hours Law, Chapter 503 of the Acts of 1983.

This bulletin has information on the following items: budget issues and procedures for fiscal year 2024, recent legislative changes, Coronavirus Relief Fund (CvRF) American Rescue Plan Act (ARPA) stabilization fund dedication revenue estimating revenue local receipts tax rate recap free cash appropriations enterprise fund retained earnings certification balance sheet revenue recognition chapter 90 betterment reserve FEMA borrowing purposes terms borrowing premiums surplus proceeds debt exclusion

To keep local officials informed of legislative developments, the Division of Local Services periodically publishes a BULLETIN summarizing new laws that affect municipal budgets and local tax assessment, administration and collection. Each issue contains a cumulative summary of session laws enacted to that time and indicates whether the Division has issued any further implementation guidelines. This edition of the LEGISLATIVE BULLETIN includes any legislative changes affecting municipal finance

This bulletin focuses on a recent legislative change affecting municipal finance found in Chapter 198 of the Acts of 2022 (“Act”), entitled AN ACT RELATIVE TO SCHOOL OPERATIONAL EFFICIENCY. The legislation is currently in effect.

This Bulletin explains the FY2023 sewer rate relief program and provides application forms and instructions. Program details are unchanged.

This Bulletin advises local officials that application for waivers from FY2023 Education Reform Spending Requirements and Minimum Required Local Contributions may be submitted until October 3, 2021. The types of waivers available and qualifying criteria for them are explained in Informational Guideline Release (IGR) No. 16-301, Annual Fiscal Year Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions.

This bulletin has information on the following items: Coronavirus Relief Fund (CvRF) American Rescue Plan Act (ARPA) stabilization fund dedication revenue estimating revenue local receipts tax rate recap free cash appropriations enterprise fund retained earnings certification balance sheet revenue recognition chapter 90 betterment reserve FEMA borrowing purposes terms borrowing premiums surplus proceeds debt exclusions audit reports court judgments departmental revolving funds emergency expendit

Section 66 of Chapter 42 of the Acts of 2022 allows additional fiscal year 2022 veterans’ COLA payments received by cities, towns and districts to be placed in a special revenue fund and expended without appropriation for their intended purposes.

The Division of Local Services (DLS) has received questions from municipalities about the procedure to fund costs deemed ineligible during the audit performed by the Executive Office for Administration and Finance’s (A&F) Federal Funds Office (FFO) on the use of CvRF-MP funds. Cities and towns that have COVID-19 expenses charged to CvRF-MP that have been deemed ineligible upon audit will not be mandated to raise on the FY2023 Tax Rate Recap (Recap) or otherwise fund such expenses. Please move th

To keep local officials informed of legislative developments, the Division of Local Services periodically publishes a BULLETIN summarizing new laws that affect municipal budgets and local tax assessment, administration and collection. Each issue contains a cumulative summary of session laws enacted to that time and indicates whether the Division has issued any further implementation guidelines. This edition of the LEGISLATIVE BULLETIN includes any legislative changes affecting municipal finance