Code of Massachusetts Regulations 815 CMR - COMPTROLLER'S DIVISION
Here’s a refined overview of 815 CMR – Comptroller’s Division, based on official and legal sources:
📘 Overview
815 CMR encompasses fiscal rules and procedures that apply statewide across the Commonwealth to ensure standardized financial operations by all state departments and certain external entities (law.cornell.edu).
🔍 Table of Contents & Core Sections
2.00 – State Grants, Federal Grant Awards, Federal Subgrants & Subsidies
Covers definitions, application, disbursement, contractual terms, reporting, records, and severability (law.cornell.edu).
3.00 – Ready Payment System
Establishes uniform rules for timely and properly authorized payments (macomptroller.org).
4.00 – Late Penalty Interest
Governs interest penalties owed to commercial vendors for late payments by state agencies (macomptroller.org).
5.00 – Settlements & Judgments
Defines procedures, timelines, funding, and Comptroller’s responsibilities for paying claims and judgments (mass.gov).
6.00 – Interdepartmental Fiscal Business
Limits and structures fiscal transactions between departments, including ISAs and chargebacks (regulations.justia.com, macomptroller.org).
8.00 – Contingent Contracts for Non‑Tax Revenue Maximization
Sets rules for hiring contingent‑fee contractors to boost non‑tax revenues (macomptroller.org, regulations.justia.com).
9.00 – Debt Collection & Intercept
Authorizes debt collection contracts and intercepts (e.g. offsetting tax refunds), outlining procedures, payment plans, and write‑off rules (mass.gov).
10.00 – Records Management of Bills, Vouchers & Contracts
Details requirements for maintaining and providing record copies, designates the Chief Fiscal Officer (CFO) as the custodian, and covers access and quality reviews (law.cornell.edu).
✅ Highlights of Key Provisions
5.00 – Settlements & Judgments
Clarifies how agencies secure funds to pay lawsuits and claims, aiming to minimize delays and interest (mass.gov).
Comptroller certifies amounts and available funds; if none, agencies must seek budget adjustments .
9.00 – Debt Collection & Intercept
Empowers Comptroller’s Office to manage state debt recovery via contingent‑fee collectors and intercept mechanisms (regulations.justia.com).
Sets detailed standards for billing entities, certification, payment plans, litigation authorizations, and write‑off procedures (mass.gov).
10.00 – Records Management
Requires each department to keep official copies of fiscal documents centrally, with the CFO responsible for record‑keeping and access (law.cornell.edu).
Ensures records are available for audits, public requests, and inter-agency scrutiny (law.cornell.edu).
🧭 Purpose & Users
815 CMR ensures uniformity in financial management, covering grants, payment timing, liabilities, interdepartmental accounting, third-party contractors, debt recovery, and archival procedures.
Primary stakeholders include: state agencies, executive/legislative offices, the Comptroller’s Office, CFOs, auditors, billing entities, debt collection firms, and legal/compliance teams.
📚 Accessing the Regulations
Available on Mass.gov, Trial Court Law Libraries, and legal repositories like Law.Cornell.edu and Justia.
Official printed or downloadable PDFs can be purchased via the Secretary of the Commonwealth’s State Bookstore (mass.gov, sec.state.ma.us).
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