Guidelines, Opinions, Advisories and FAQs

This Bulletin addresses several issues that cities, towns, regional school and other districts should consider for FY2021 revenue and expenditure budgeting and other related matters.

As a result of the COVID-19 outbreak, normal legislative action on the FY2021 state budget has been delayed, and the only budget proposal available is the Governor’s. Therefore, DLS is unable to provide cherry sheet estimates at this time. After discussion with the Executive Office of Administration & Finance (A&F), DLS will base at least the first two months of FY2021 on the FY2020 cherry sheet estimates for Chapter 70, Unrestricted General Government Aid, State-owned Land and Elderly Exemption

This Bulletin explains the municipal finance law changes included in An Act Relative to Municipal Governance During the COVID-19 Emergency, signed into law by Governor Baker on June 5, 2020. The Act includes provisions to: allow a reduction of the quorum required at a town meeting held during the state of emergency; permit remote participation representative town meetings; hold a town meeting outside the geographic location of the town; allow suspension of the dedication of revenues to stabiliza

This Bulletin supplements Bulletin 2020-1, Emergency Expenditures Related to COVID-19 under G.L. c. 44, § 31 and Emergency Short-term Borrowing under G.L. c. 44, § 8(9), and provides further guidance to local officials regarding the accounting for COVID-19 emergency (emergency) expenditures in FY20 and FY21 and for the accounting treatment of reimbursements and other monies received by cities and towns from grants under CARES ACT Coronavirus Relief Funds (CARES ACT CvRF) as described in the May

This Bulletin provides guidance to local officials regarding the procedures for obtaining deficit spending authority from the director of accounts for continued operation beginning July 1, 2020 as authorized by section 5 of An Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-19, Chapter 53 of the Acts of 2020, (the Act). Section 5 provides an option for towns and districts for expenditure without appropriation if the town’s or district’s annual budget

This Bulletin provides guidance to local officials regarding the amortization of its FY2020 deficit resulting from the COVID-19 emergency as authorized by section 7 of An Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-19, Chapter 53 of the Acts of 2020, (the Act). This section provides an option for cities, towns and special purpose districts to amortize their FY2020 COVID-19 emergency expenditure account deficit and certain FY2020 revenue deficits o

This Bulletin provides guidance to local officials regarding the procedures for the appropriation of free cash and retained earnings after June 30, 2020 as authorized by section 6 of An Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-19, Chapter 53 of the Acts of 2020, (the Act). Section 6 provides an option for cities, towns and districts to appropriate from July 1, 2019 certified free cash and retained earnings after June 30, 2020 “as a funding sour

This Bulletin is an addendum to Bulletin 2020-2 and explains alternative procedures for notification to taxpayers when local options are exercised under sections 10 and 11 of St. 2020, c. 53, including extending property tax bill due dates or exemption filing application due dates. Instead of mailing notice to taxpayers, notification in Bulletin 2020-02 may be posted on official municipal website and other official electronic media.

This Bulletin explains the municipal finance law changes included in An Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-19, signed into law by Governor Baker on April 3, 2020. The Act includes provisions to delay a town meeting beyond June 30th in case of a declared emergency; delays due to a public health emergency by a moderator of a scheduled town or district meeting; emergency deficit spending beyond June 30 on a month to month basis with the dire

This Bulletin provides guidance to local officials on emergency expenditures related to COVID-19 under G.L. c. 44, § 31. The provisions of G.L. c. 44, § 31 apply to cities, towns and special purpose districts as defined under G.L. c. 44, § 1. This Bulletin also provides guidance on emergency borrowing under G.L. c. 44, § 8(9).