Guidelines, Opinions, Advisories and FAQs

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

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 summarizes Section 205 of Chapter 77 of the Acts of 2023 which authorizes cities and towns to amortize their FY2024 major disaster related deficit over fiscal years 2025 to 2027, inclusive, in equal installments or more rapidly.

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 advises local officials that application for waivers from FY2024 Education Reform Spending Requirements and Minimum Required Local Contributions may be submitted until October 2, 2023. 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.

The United States Supreme Court recently decided the case of Tyler v. Hennepin County, 598 U.S. 631 (2023). As a result of that decision, there is uncertainty as to whether or not tax title foreclosure surplus proceeds will need to be returned in all cases to property owners. DLS will not object to a community temporarily holding any such surplus proceeds in an agency account until there is a directive from the courts on this matter.

A reminder to city and town accounting officials of the requirements for the accounting treatment of statewide opioid funds as well as the reporting requirements to document their use in accordance with the State Subdivision Agreement.

On December 4, 2023, Governor Healey signed Chapter 77 of the Acts of 2023, Section 9 of which provides, in part, for an exception to the general rule that all receipts are to be recorded as general fund revenue per G.L. c. 44, § 53. Pursuant to the new Clause 4 of G.L. c. 44, § 53, the Director of Accounts has determined that cities and towns that have received or will receive funds in Fiscal Year 2024, or thereafter, pursuant to settlement agreements entered into by the Commonwealth with opioi

Major disaster flood three fiscal years amortize amortization deficit Director of Accounts flood flooding special revenue fund mitigation exaction host community agreement general fund revenue opioid settlement funds insurance proceeds appropriation special purpose general stabilization fund