CHAPTER 29. STATE FINANCE  


SECTION 1. Definitions
SECTION 2. General Fund; deposit of revenue
SECTION 2A. Repealed, 1969, 546, Sec. 5
SECTION 2B. Federal Capital Improvement Fund
SECTION 2C. General Federal Grants Fund
SECTION 2C1/2. Repealed, 2003, 26, Sec. 128
SECTION 2D. Repealed, 1990, 121, Sec. 13
SECTION 2E. Repealed, 2009, 25, Sec. 32
SECTION 2F, 2G. Repealed, 2012, 165, Sec. 112
SECTION 2H. Commonwealth Stabilization Fund
SECTION 2I. Tax Reduction Fund
SECTION 2J. Repealed, 2003, 26, Sec. 130
SECTION 2K. Repealed, 2003, 26, Sec. 131
SECTION 2L. Water Pollution Abatement Revolving Fund
SECTION 2M, 2N. Repealed, 1992, 133, Sec. 337
SECTION 2O. Issuance of bonds and notes payable from Commonwealth Transportation Fund
SECTION 2P. Repealed, 2003, 26, Sec. 132
SECTION 2P1/2. Repealed, 2003, 26, Sec. 133
SECTION 2Q. Intragovernmental Service Fund
SECTION 2R. Repealed, 2003, 26, Sec. 134
SECTION 2S. Repealed, 2003, 26, Sec. 135
SECTION 2T. Repealed, 2003, 26, Sec. 136
SECTION 2U. Repealed, 2003, 26, Sec. 137
SECTION 2V. Dairy Equalization Fund
SECTION 2W. Water Pollution Abatement and Drinking Water Projects Administration Fund
SECTION 2X. Repealed, 2012, 165, Sec. 112
SECTION 2Y. Repealed, 2003, 26, Sec. 138
SECTION 2Z. Commonwealth Sewer Rate Relief Fund
SECTION 2AA. Repealed, 2003, 26, Sec. 139
SECTION 2BB. Repealed, 2003, 26, Sec. 140
SECTION 2CC. Repealed, 2003, 26, Sec. 141
SECTION 2DD. Repealed, 2009, 25, Sec. 34
SECTION 2EE. Repealed, 2003, 26, Sec. 142
SECTION 2FF. Repealed, 2006, 139, Sec. 36
SECTION 2GG. Repealed, 2003, 26, Sec. 145
SECTION 2HH. Repealed, 2012, 165, Sec. 112
SECTION 2II. Repealed, 2003, 26, Sec. 146
SECTION 2JJ. Child Care Quality Fund
SECTION 2KK. Repealed, 2003, 26, Sec. 147
SECTION 2LL. Repealed, 2003, 26, Sec. 148
SECTION 2MM. Repealed, 2003, 26, Sec. 149
SECTION 2NN. Repealed, 2003, 26, Sec. 150
SECTION 2OO. Repealed, 2003, 26, Sec. 151
SECTION 2PP. Repealed, 2002, 118, Sec. 3
SECTION 2QQ. Drinking Water Revolving Fund
SECTION 2RR. Workforce Training Trust Fund
SECTION 2SS. Repealed, 2003, 26, Sec. 152
SECTION 2TT. Liability Management and Reduction Fund
SECTION 2UU. Repealed, 2003, 26, Sec. 153
SECTION 2VV. Repealed, 2003, 26, Sec. 154
SECTION 2WW. Repealed, 2003, 26, Sec. 155
SECTION 2XX. Repealed, 2003, 26, Sec. 156
SECTION 2YY. Repealed, 2003, 26, Sec. 157
SECTION 2ZZ. Catastrophic Illness in Children Relief Fund
SECTION 2AAA. Health Insurance Portability and Accountability Act Fund
SECTION 2BBB. Repealed, 2003, 26, Sec. 158
SECTION 2CCC. Repealed, 2003, 26, Sec. 159
SECTION 2DDD. Department of Fire Services Hazardous Materials Emergency Mitigation Response Recovery Trust Fund
SECTION 2EEE. Repealed, 2007, 61, Sec. 7
SECTION 2FFF. Dam Safety Trust
SECTION 2GGG. Civil Monetary Penalties Fund; nursing home facilities
SECTION 2HHH. Open Space Acquisition Revolving Fund
SECTION 2III. Agricultural Resolve and Security Fund
SECTION 2JJJ. Registers Technological Fund
SECTION 2KKK. County Registers Technological Fund
SECTION 2LLL. Firearms Fingerprint Identity Verification Trust Fund
SECTION 2MMM. Massachusetts Science, Technology Engineering, and Mathematics Grant Fund
SECTION 2NNN. Roche Community Rink Fund
SECTION 2OOO. Commonwealth Care Trust Fund
SECTION 2PPP. Essential Community Provider Trust Fund
SECTION 2QQQ. Medical Assistance Trust Fund
SECTION 2RRR. Department of Developmental Services Trust Fund
SECTION 2SSS. Educational Rewards Grant Program Fund
SECTION 2TTT. CITI Fund
SECTION 2UUU. Massachusetts Board of Higher Education Scholar–Internship Match Fund
SECTION 2VVV. International education and foreign language grant program fund
SECTION 2WWW. Workforce Competitiveness Trust Fund
SECTION 2XXX. District Local Technical Assistance Fund
SECTION 2YYY. Courts Capital Project Fund
SECTION 2ZZZ. Commonwealth Transportation Fund
SECTION 2AAAA. State Athletic Commission Fund
SECTION 2BBBB. Commonwealth Substance Abuse Prevention and Treatment Fund
SECTION 2CCCC. Local Aid Stabilization Fund
SECTION 2DDDD. Gaming Economic Development Fund
SECTION 2EEEE. Local Capital Projects Fund
SECTION 2FFFF. Health Care Workforce Transformation Fund
SECTION 2GGGG. Distressed Hospital Trust Fund
SECTION 2HHHH. Fingerprint–Based Background Check Trust Fund
SECTION 2IIII. Dam and Seawall Repair or Removal Fund
SECTION 2JJJJ. Public Safety Training Fund
SECTION 2KKKK. Medical Marijuana Trust Fund
SECTION 2LLLL. Massachusetts Environmental Police Trust Fund
SECTION 2MMMM. Home and Community-based Services Policy Lab Fund
SECTION 2NNNN. Regional Water Entity Reimbursement Fund
SECTION 2OOOO. Advanced Manufacturing, Technology and Hospitality Training Trust Fund
SECTION 2PPPP. Massachusetts Seafood Marketing Program Fund
SECTION 2QQQQ. Logan Airport Health Study Trust Fund
SECTION 2RRRR. Municipal Naloxone Bulk Purchase Trust Fund
SECTION 2SSSS. MassHealth Delivery System Reform Trust Fund
SECTION 2TTTT. Community Hospital Reinvestment Trust Fund
SECTION 2UUUU. Long–Term Care Facility Quality Improvement Fund
SECTION 2VVVV. Sexual Assault Nurse Examiner Trust Fund
SECTION 2WWWW. Non–Acute Care Hospital Reimbursement Trust Fund
SECTION 2XXXX. Municipal Epinephrine Bulk Purchase Trust Fund
SECTION 2YYYY. Substance Use Disorder Federal Reinvestment Trust Fund
SECTION 2AAAAA. Safety Net Provider Trust Fund
SECTION 2BBBBB. Underground Storage Tank Petroleum Product Cleanup Fund
SECTION 2CCCCC. Civics Project Trust Fund
SECTION 3. Submission of statements showing prior appropriations, estimates, and recommendations; review
SECTION 3A. Information to be provided by agency or authority receiving periodic appropriation upon request by committees
SECTION 3B. Annual statement of planned expenditures and employment for Massachusetts Bay Transportation Authority and regional transit authorities
SECTION 4. Estimates for purposes not covered by Sec. 3; review; public hearing
SECTION 5. Repealed, 1997, 88, Sec. 7
SECTION 5A. Repealed, 1963, 473, Sec. 2
SECTION 5B. Estimates of budgeted revenues and tax expenditures; consensus tax revenue forecast
SECTION 5C. Comptroller's certification and disposition of consolidated net surplus
SECTION 5D. Indirect and fringe benefit costs expended from General Fund; recovery by comptroller
SECTION 5E. Repealed, 1991, 6, Sec. 17
SECTION 5F. Department financial plans; contents; use of information
SECTION 5G. Reporting and certification of tax revenues estimated to have been collected from capital gains income during preceding periods; transfer of excess amounts collected to Commonwealth Stabilization Fund and other funds
SECTION 5H. Report on value of property assumed abandoned; certification of actual receipts; transfer of funds
SECTION 6. Operating budget
SECTION 6A. Repealed, 1980, 579, Sec. 47
SECTION 6B. Federal grant funds
SECTION 6C. Operating budget; expenditures from trust and bond funds; reconciliation of reports of budget director and comptroller
SECTION 6D. Appropriations; content and form of general, supplemental and deficiency appropriations acts
SECTION 6E. General appropriation bill; balanced budget
SECTION 7. Repealed, 1980, 579, Sec. 47
SECTION 7A to 7G. Repealed, 2012, 165, Sec. 112
SECTION 7H. Budget submitted by governor to general court; recommended corrective amendments message
SECTION 7H1/2. Growth rate of potential gross state product; actual economic growth benchmark; report
SECTION 7I. Requests and recommendations for appropriations or authorizations for expenditures
SECTION 7J, 7K. Repealed, 2012, 165, Sec. 112
SECTION 7L. Appropriation laws for commonwealth expenses; subject matter
SECTION 7M. Transfer of funds among appropriation items for House of Representatives and Senate
SECTION 7N. Transfer of funds among items of appropriation for joint legislative expenses
SECTION 7O. Transfer of funds from items appropriated to joint legislative expenses to items for the house of representatives and the senate
SECTION 8. Repealed, 1953, 612, Sec. 7
SECTION 8A. Repealed, 1984, 484, Sec. 34
SECTION 8B to 9. Repealed, 2012, 165, Sec. 112
SECTION 9A. Repealed, 2003, 26, Sec. 166
SECTION 9B. Allotment of monies made available by appropriation to state agencies; initial and supplemental allotments by secretary
SECTION 9C. Deficiency of revenue
SECTION 9D. Anticipated decrease in estimated revenue
SECTION 9E. Insufficient appropriations for required expenditures
SECTION 9F. Periodic appropriations; notification of expenditures
SECTION 9G. Authorization of expenditures
SECTION 9G1/2. Publication of allocation of commonwealth debt for capital facility projects
SECTION 10. Repealed, 1945, 637, Sec. 3
SECTION 11. Repealed, 1945, 242, Sec. 10
SECTION 12. Appropriations for fiscal year
SECTION 12A. Obligations incurred against appropriation or subsidiary accounts for future items delivered or services rendered
SECTION 12B. Fiscal year for payment of classified personal services
SECTION 13. Encumbrances outstanding at close of fiscal year
SECTION 13A. Transfer of unexpended balance of fund, trust fund or other separate account to General Fund
SECTION 14. Appropriations for other than ordinary maintenance; unencumbered balance
SECTION 15. Successive appropriations
SECTION 16. Payments from ordinary revenue; cash on hand
SECTION 17. Withholding appropriations; unadjusted accounts
SECTION 18. Payments from the treasury regulated
SECTION 19. Repealed, 2012, 165, Sec. 112
SECTION 19A. Time of making transfers called for in general appropriation acts
SECTION 20. Authorization of payments
SECTION 20A. Repealed, 2013, 38, Sec. 44
SECTION 20B. Repealed, 1996, 366, Sec. 1
SECTION 20C. Late penalty interest; submission of invoice
SECTION 21. Repealed, 2012, 165, Sec. 112
SECTION 22. Payments limited; expenses incurred
SECTION 23. Advancements from treasury; management of state agency funds; funding of checks and drafts
SECTION 23A. Payments for human service programs; rules and regulations relating to eligibility
SECTION 24. Advancements; certification of immediate use
SECTION 25. Advancements; detailed statements; filing by recipients
SECTION 26. Expenses in excess of appropriations or allotments
SECTION 26A, 26B. Repealed, 2012, 165, Sec. 112
SECTION 27. Expenses and increases regulated
SECTION 27A. Repealed, 1986, 488, Sec. 17
SECTION 27B. Repealed, 2017, 64, Sec. 24
SECTION 27C. Certain laws, rules, etc. relating to costs or assessments effective only by vote of acceptance or appropriation; written notice requesting determination; class actions
SECTION 28. State publications; costs; payments
SECTION 29. Subsidiary accounts; emergency increase or decrease by interchange; sufficiency of funds to cover disbursements
SECTION 29A. Consultants; employment and compensation; legislative reports
SECTION 29B. Contracts with organizations providing social, etc., services
SECTION 29C. Acquisition of property or services from commercial vendor by general court or agency; liability for late penalty interest
SECTION 29D. Private debt collectors, employment by state agencies
SECTION 29E. Maximum reimbursement for project costs
SECTION 29F. Debarment from bidding; definitions; lists; notice; affiliates; mitigating circumstances
SECTION 29G. Utility expenses of commonwealth; recoupment of overcharges
SECTION 29H. Overdue payments to commonwealth; late charges
SECTION 29I. Payment system for interdepartmental fiscal transactions; service agreements and chargebacks; reports
SECTION 29J. Use of state funds to pay for executive or legislative agent prohibited
SECTION 29K. Audit by state authority of appropriations received from the commonwealth equal to or in excess of $500,000; audit committee; compensation committee; annual financial report; limitation on compensation of executives and employees of state authority
SECTION 30. Insurance
SECTION 31. Centralized payroll system; duties of comptroller; authorized payments; wage garnishments
SECTION 31A. Death, dismissal or retirement of state employees; accumulated vacation or sick-leave allowances; payments
SECTION 31B. Teachers; weekly payments
SECTION 31C. Schools and colleges; non-teaching positions; vacation time
SECTION 31D. Payment of salaries upon death of officers or employees; discharge of liability
SECTION 31E. Voluntary services at public schools by state employees; effect on salaries
SECTION 32. Time for presentment for payment of checks issued by the state treasurer; place for payment of checks not timely presented; transfer of unclaimed funds; refunds
SECTION 32A. Unpaid wages and salaries; unclaimed wage fund; refunds
SECTION 33. Repealed, 1931, 426, Sec. 2
SECTION 34. Deposit of public monies
SECTION 34A. Repealed, 2006, 139, Sec. 39
SECTION 35. Bonds or other securities; assignments, etc.
SECTION 36. Mortgages held by commonwealth; discharge; assignments
SECTION 37. Real estate acquired by foreclosure; sale by state
SECTION 38. Investment of commonwealth funds; loans
SECTION 38A. Investment funds; establishment; sale of participation units
SECTION 38B. Deferred compensation committee
SECTION 38C. Investments; bonds or notes; contracts; powers of state treasurer; payments to constitute general obligations
SECTION 39. Bonds, etc., held by commonwealth; exchanges
SECTION 40. Trust deposits with state; form; investment
SECTION 41. Bonds, etc., of commonwealth; custody
SECTION 42. Repealed, 2012, 165, Sec. 112
SECTION 43. Repealed, 1926, 143
SECTION 44. Unappropriated income
SECTION 45. Securities purchased for sinking funds
SECTION 46. Transfer of securities from one fund to another
SECTION 47. Borrowing in anticipation of receipts; use of notes to pay taxes of bearer
SECTION 47A. Repealed, 2012, 165, Sec. 112
SECTION 48. Signatures on bonds and notes
SECTION 48A. Facsimile signatures, bonds, notes, interest coupons; signatures of former officers
SECTION 48B. Bonds and notes; official statements; advertising; collateral tax consequences to social security recipients
SECTION 49. Sinking fund for commonwealth bonds; investments
SECTION 49A. Minibonds; issuance and sale; limitations; regulations
SECTION 49B. Insurance or credit line security for bonds and notes; agreements with brokers
SECTION 49C. College savings programs; issuance and sale of bonds; powers and duties of state treasurer
SECTION 50. Serial and sinking fund payments; certification
SECTION 51. Repealed, 2012, 165, Sec. 112
SECTION 52. Repealed, 1999, 68, Sec. 7
SECTION 53. Notes or bonds maturing later than three years after issuance; requirements for inviting purchase proposals; waiver
SECTION 53A. Refunding bonds; issuance; proceeds; terms; report
SECTION 54. Deposits or other security for proposals by bidders
SECTION 55. Sale of bonds, etc.; expenditures
SECTION 56. Transfers of reverted funds; sales of bonds or other securities
SECTION 57. Repealed, 1968, 536
SECTION 58. Registered bonds exchanged for coupon bonds or defaced bonds
SECTION 59. Lost or destroyed interest-bearing bonds; duplicates
SECTION 60. Lost or destroyed interest-bearing bonds; owner's indemnity bonds
SECTION 60A. General obligations of the commonwealth, full faith and credit; negotiable instruments; direct debt limit
SECTION 60B. Capital debt affordability committee; estimation of prudent amount of new debt each fiscal year
SECTION 61. Claims for materials or labor against commonwealth; oath of claimants
SECTION 62. Repealed, 1943, 83, Sec. 2
SECTION 63. Unlawful exercise or departments abuse of power; commonwealth, commissions, officers, etc.; court restraint
SECTION 64. Deferred compensation contracts; public employees; investments
SECTION 64A. Individual retirement accounts; public employees
SECTION 64B. Deferred compensation contracts between governmental bodies and employees; investments
SECTION 64C. Individual retirement accounts between governmental bodies and employees
SECTION 64D. Deferred compensation program, annuity or other defined contribution plan; required participation
SECTION 64E. Qualified defined contribution plan for employees of not-for-profit employer
SECTION 65. Delegation of certain powers and duties by secretaries of executive offices established under Chapters six A and seven; review by secretary of administration and finance
SECTION 66. Violation of state finance laws; penalties
SECTION 67 to 70. Repealed, 1992, 133, Sec. 346
SECTION 71. Treasurer's obligation regarding local aid intercepts
SECTION 2ZZZZ. Debt and Long-Term Liability Reduction Trust Fund
SECTION 2DDDDD. Technical Rescue Services Fund
SECTION 2EEEEE. Massachusetts Veterans and Warriors to Agriculture Program Fund
SECTION 2FFFFF. Home Care Technology Trust Fund