Chapter 7A

Section 1. There shall be an office of the comptroller which shall be an independent state agency. The comptroller shall be the administrative and executive head of said office and shall be appointed by the governor for a term coterminous with the governor's. The person so appoin…

Section 10. The comptroller shall establish policies and procedures that require all accounting statements included in reports of departments, offices and commissions to reconcile to the official books and records of the commonwealth before the publication of such reports. No suc…

Section 11. The office of the comptroller shall be properly equipped, subject to appropriation, and shall furnish to the agencies within the executive office of administration and finance, to the house and senate committees on ways and means, and to other state agencies and other…

Section 12. (a)(1) All reports published under this section shall be filed with the governor, the secretary of administration and finance, the house and senate committees on ways and means and the clerks of the house and senate and any other parties specified in general or specia…

Section 13. In the exercise of the budget director's functions relative to the preparation of the budget, the records, resources and full co-operation of the office of the comptroller shall be available.

Section 14. The comptroller or any employee in the office of the comptroller who knowingly violates, authorizes or directs another employee to violate any provision of this chapter or chapter twenty-nine shall be punished by a fine of not more than one thousand dollars or by impr…

Section 15. Subject to prior review by the advisory board to the comptroller, the comptroller is hereby authorized to promulgate rules and regulations to carry out his responsibilities under the provisions of this chapter or other applicable laws. Such rules and regulations shall…

Section 16. The comptroller, in consultation with the secretary of administration and finance and the attorney general, shall administer the Liability Management and Reduction Fund established in section 2TT of chapter 29. The comptroller may appoint a liability manager of said f…

Section 17. The comptroller shall administer an account the purpose of which shall be to fund terminal leave payments for employees whose salaries were paid from federal funds immediately prior to their leaving state service and to fund certain liabilities resulting from the agre…

Section 18. (a) The comptroller may exclude from his certificate pursuant to section 3 any amount otherwise due to any person owing an overdue debt to a city or town or to an agency of a city or town, a housing authority, or to a state authority as defined in section 1 of chapter…

Section 19. (a) As used in this section the following words shall have the following meanings, unless the context clearly requires otherwise: ''Debt'', a delinquent state tax or nontax debt certified by the treasurer and receiver general or a federal nontax debt certified by a fe…

Section 2. There shall be an advisory board to the comptroller which shall consist of the attorney general, the treasurer, the secretary of administration and finance who shall be the chairman, the auditor, the court administrator of the trial court, and two persons who have expe…

Section 3. The comptroller shall examine all accounts and demands against the commonwealth excepting those for the salaries of the governor and the justices of the supreme judicial court, for the payrolls of the executive council and members of the general court, and those due on…

Section 5. All bills and vouchers on which money has been or may be paid from the treasury upon the certificate of the comptroller or the warrant of the governor shall be kept as prescribed by the office of the comptroller; and all departments, offices, commissions and institutio…

Section 5A. The comptroller shall adopt rules and regulations, providing for the payment by the commonwealth of penalty interest in accordance with the provisions of section twenty-nine B of chapter twenty-nine and the U.S. Cash Management Improvement Act of 1990, 31 U.S.C. 650, …

Section 7. The comptroller shall design and install an accounting system for the commonwealth and prescribe the requisite forms and books of account to be used by each department, office, commission and institution of the commonwealth. No form or book of account other than that p…

Section 8. The comptroller shall keep all general books of account and determine the extent and character of subsidiary accounts to be kept by all departments, offices, commissions and institutions of the commonwealth. He shall have full authority to prescribe, regulate and make …

Section 9. The comptroller shall keep a distinct account, under appropriate headings, of all revenues and expenses. He shall keep an account of all funds and of other public property and of all debts and obligations due to and from the commonwealth; and for such purpose he shall …

Section 9A. The comptroller is hereby authorized and directed to work with the state auditor's office and other audit entities as appropriate to ensure the audit of commonwealth financial operations in conformity to generally accepted auditing standards and generally accepted gov…