General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE II. EXECUTIVE AND ADMINISTRATIVE OFFICERS OF THE COMMONWEALTH |
CHAPTER 7A. OFFICE OF THE COMPTROLLER |
SECTION 1. Office of the comptroller; appointment; removal; vacancies |
SECTION 2. Advisory board; membership; terms; expenses; duties |
SECTION 3. Examination of accounts and demands; overdue debts; certificates of amounts due |
SECTION 4. Repealed, 2012, 165, Sec. 73 |
SECTION 5. Bills and vouchers; certified copies; regulations |
SECTION 5A. Late penalty interest payments; adoption of rules and regulations |
SECTION 6. Repealed, 2012, 165, Sec. 76 |
SECTION 7. Accounting system; forms and books of account |
SECTION 8. General books of account; systems of accounts; treatment of debtors; late charges |
SECTION 9. Distinct accounts |
SECTION 9A. Audit of commonwealth financial operations; procedures |
SECTION 10. Reconciliation of accounting statements included reports with official books and records |
SECTION 11. Furnishing of accounting statements |
SECTION 12. Annual reports |
SECTION 13. Budget preparation; co-operation of comptroller's office |
SECTION 14. Penalties |
SECTION 15. Rules and regulations |
SECTION 16. Administration of the Liability Management and Reduction Fund |
SECTION 17. Account to fund terminal leave payments; federal grant funds. |
SECTION 18. Exclusion of debtors; report |
SECTION 19. Reciprocal Treasury Offset Program; agreement for collection of debts owed to the commonwealth from federal payments |