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Fiscal Year Memos contain policy/procedure information issued for the Commonwealth of Massachusetts for a specific fiscal year. These memos include subjects such as fringe benefit rates, late penalty interest, fiscal year opening, etc.

​Items related to COVID-19 policy and procedure changes are also included on this page [Jump].

Fiscal Year 2025

FY2025-14: Capital Asset Inventory Review

1/15/2025

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FY2025-13: Late Penalty Interest Rate

1/10/2025

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FY2025-12: Tax and Payroll Updates

1/9/2025

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FY2025-11A: Update – Rescind Memo FY2025-11, Congress Passes Federal Government Continuing Resolution, Extending Federal Funding Through March 14, 2025

12/24/2024

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FY2025-11: Potential Federal Shutdown Guidance

12/20/2024

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FY2025-10: 2024 Tax Reporting and Year End Processing

12/17/2024

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FY2025-09: Approved Fiscal Year 2025 Fringe Benefit and Payroll Tax Rates

12/11/2024

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FY2025-08: Form 1099 Guidance/Issuing and Filing IRS Forms 1099 for Tax Year 2024

12/6/2024

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FY2025-07: Department Security Officer Review and Approval of Statewide Enterprise Systems Security Access

11/21/2024

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FY2025-06: MMARS and HR/CMS Chargebacks

11/14/2024

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FY2025-05: Treasury-State Agreement

8/7/2024

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FY2025-04: Official Opening of Fiscal Year 2025

8/5/2024

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FY2025-03: Late Penalty Interest Rate

7/18/2024

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FY2025-02: Interim Budget Guidance

6/28/2024

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FY2025-01: Proposed Fringe Benefit and Payroll Tax Rates

4/9/2024

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Fiscal Year 2024

FY2024-25: Fiscal Year 2024 Statutory Receivable Instructions

7/23/2024

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FY2024-24: Fiscal Year 2024 Higher Education Audit Guidance

7/22/2024

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FY2024-23: Earnings Code Processing During Accounts Payable Periods

7/17/2024

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FY2024-22: Fiscal Year 2024 SEFA, COVID-19 identification classification, research and development grants spending, subaward, non-cash federal assistance

7/16/2024

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FY2024-21: Fiscal Year 2024 GAAP Reporting Instructions

7/5/2024

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FY2024-20: FY2024 Annual Capital Asset Inventory Review

6/12/2024

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FY2024-19: Earnings Code Processing During the Split Year Pay Period

6/5/2024

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FY2024-18: Department Head Annual Review and Approval of Statewide Enterprise Systems

5/29/2024

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FY2024-17: Annual Department Head Internal Controls Certification

5/1/2024

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FY2024-16: Tax and Payroll Updates for Tax Year 2024

2/9/2024

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FY2024-15: Office of the Comptroller's Fiscal Year 2024 Single Audit Chargeback Memo

2/8/2024

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FY2024-14: Late Penalty Interest Rate

1/12/2024

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FY2024-13: Mid Year Capital Asset Inventory Memo

1/5/2024

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FY2024-12: 2023 Tax Reporting and Year End Processing

12/20/2023

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FY2024-11: 1099 Guidance/Issuing and Filing IRS Forms 1099 for Tax Year 2023

12/20/2023

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FY2024-10: Department Security Officer Review and Approval of Statewide Enterprise Systems Security Access

12/4/2023

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FY2024-09: Fiscal Year 2024 MMARS and HR/CMS Chargebacks

11/24/2023

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FY2024-08: Approved Fiscal Year 2024 Fringe Benefit and Payroll Tax Rates

11/8/2023

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FY2024-07: Potential Federal Government Shutdown

9/22/2023

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FY2024-06: Treasury-State Agreement

8/21/2023

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FY2024-05: Official Opening of Fiscal Year 2024

8/16/2023

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FY2024-04: Second Interim Budget Guidance

8/8/2023

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FY2024-03: Late Penalty Interest Rate

7/7/2023

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FY2024-02: Interim Budget Guidance

6/29/2023

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FY2024-01: Proposed Fringe Benefit and Payroll Tax Rates

3/16/2023

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Fiscal Year 2023

FY2023-27: Areas of Audit Issues from the FY2022 Single Audit

8/8/2023

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FY2023-26: Higher Education Audit Guidance

7/28/2023

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FY2023-25: Fiscal Year 2023 GAAP Instructions

7/27/2023

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FY2023-24: Fiscal Year 2023 Schedule of SEFA COVID-19 identification classification and Research and Development grants spending

7/24/2023

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FY2023-23: Fiscal Year 2023 Statutory Receivable Instructions

7/24/2023

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FY2023-22: Earnings Code Processing During Accounts Payable Pay Periods

7/7/2023

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FY2023-21: Earnings Code Processing During the Split Year Pay Period

6/14/2023

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FY2023-20: Fiscal Year 2023 Annual Capital (Fixed) Asset Inventory Review

6/12/2023

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FY2023-19: Fiscal Year 2023 Internal Control Questionnaire and Department Certification

5/30/2023

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FY2023-18: Department Head Annual Review and Approval of Statewide Enterprise Systems

5/26/2023

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FY2023-17: Potential Federal Government Debt Default

5/19/2023

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FY2023-16: Tax and Payroll Updates for Tax Year 2023

1/24/2023

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FY2023-15: Late Penalty Interest Rate

1/13/2023

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FY2023-14: Mid-Year Capital Asset Inventory Review

1/13/2023

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FY2023-13: GASB 94 and GASB 96 Overview, Invitation to Virtual Meetings

1/6/2023

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FY2023-12: Tax Reporting and Year-End Processing

12/16/2022

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FY2023-11: Issuing and Filing IRS Forms 1099 for Tax Year 2022

12/13/2022

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FY2023-10: Issuing and Filing IRS Form 1098-F (Fines, Penalties, and Other Amounts)

12/06/2022

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FY2023-09: Department Security Officer Review and Approval of Statewide Enterprise Systems

11/30/2022

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FY2023-08: Office of the Comptroller's Fiscal Year 2023 Single Audit Chargeback

10/26/2022

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FY2023-07: Office of the Comptroller's Fiscal Year 2023 MMARS and HR/CMS Chargebacks

9/26/2022

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FY2023-06: Approved Fiscal Year 2023 Fringe Benefit and Payroll Tax Rates

8/25/2022

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FY2023-05: Official Opening of Fiscal Year 2023

8/8/2022

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FY2023-04: Treasury-State Agreement

7/21/2022

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FY2023-03: Late Penalty Interest Rate

7/19/2022

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FY2023-02: Fiscal Year 2023 Interim Budget Guidance

6/29/2022

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FY2023-01: Proposed Fringe Benefit and Payroll Tax Rates

3/16/2022

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Fiscal Year 2022

FY2022-31: Audit Issues from the 2021 Single Audit - Preparation for 2022

9/23/2022

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FY2022-30: Fiscal Year 2022 Higher Education Audit Guidance

7/26/2022

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FY2022-29: Fiscal Year 2022 Statutory Receivable Instructions

7/19/2022

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FY2022-28: Earnings Code Processing During Accounts Payable Pay Periods

7/6/2022

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FY2022-27: Fiscal Year 2022 GAAP Instructions

6/24/2022

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FY2022-26: FY2022 Annual Capital Asset Inventory Review

6/16/2022

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FY2022-25: Earnings Code Processing During the Split Year Pay Period

6/8/2022

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FY2022-24: Wage Act and Termination Procedures

5/18/2022

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FY2022-23: Fiscal Year 2022 Internal Control Questionnaire and Department Certification

5/18/2022

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FY2022-22: Department Head Annual Review and Approval of Statewide Enterprise Systems

5/16/2022

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FY2022-21: Encumbrance Funding Guidance

5/5/2022

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FY2022-20: Governmental Accounting Standards Board (GASB) 87 Leases: Invitation to virtual meeting with representatives from Grant Thornton and the Office of the Comptroller, May 13 from 10:00 A.M. – 12:00 P.M.

5/3/2022

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FY2022-19: Tax Identification Number Requirements for Earmark Recipients

4/13/2022

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FY2022-18: Upcoming changes to federal SAM.gov system for federal awards and sub recipient tracking

3/31/2022

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FY2022-17A: Expiration of OFF46 March 20, 2022, Prospective Overnight and Express Mail Services

3/22/2022

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FY2022-17: Expiration of OFF46 March 20, 2022, Prospective Overnight and Express Mail Services

3/18/2022

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FY2022-16: Late Penalty Interest Rate

1/6/2022

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FY2022-15: Tax and Payroll Updates for Tax Year 2022

1/5/2022

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FY2022-14: Fiscal Year 2022 Mid-Year Capital Asset Inventory Review

1/3/2022

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FY2022-13: Issuing and Filing IRS Forms 1099 for Tax Year 2021

12/10/2021

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FY2022-12: 2021 Tax Reporting and Year End Processing

12/8/2021

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FY2022-11A: Update – Rescind Memo FY#2022-11, Congress Passes Federal Government Continuing Resolution, Extending Federal Funding Through Feb. 18, 2022

12/3/2021

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FY2022-11: Potential Federal Government Shutdown: Expiration of Continuing Resolution, Dec. 3, 2021

12/2/2021

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FY2022-10: FY2022 Department Security Officer Review and Certification of Statewide Enterprise Systems Security Access

11/29/2021

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FY2022-09: Single Audit Chargeback

10/26/2021

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FY2022-08: Comptroller Office’s Fiscal Year 2022 MMARS and HR/CMS Chargebacks

10/12/2021

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FY2022-07A: Update - Potential Federal Government Shutdown

10/1/2021

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FY2022-07: Potential Federal Government Shutdown

9/27/2021

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FY2022-06: Approved Fiscal Year 2022 Fringe Benefit and Payroll Tax Rates

8/9/2021

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FY2022-05: Fiscal Year 2022 Treasury State Agreement

7/30/2021

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FY2022-04: Official Opening of Fiscal Year 2022

7/20/2021

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FY2022-03: Late Penalty Interest Rate

7/8/2021

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FY2022-02: Fiscal Year 2022 Interim Budget Guidance

6/30/2021

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FY2022-01 Proposed Fringe Benefit and Payroll Tax Rates

2/12/2021

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COVID-19

Federal Reimbursements for COVID-19 Capital Expenditures

4/16/2020

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COVID-19 Revenue and Grants Policy

4/2/2020

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New CTR Policy on COVID-19 Payment Coding

3/27/2020

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