Administration & Finance

Executive Office for Administration and Finance

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE

Fiscal Year 2013 Resource Summary ($000)
DEPARTMENT	FY 2013 Budgetary Recommendations	FY 2013 Federal, Trust, and ISF	FY 2013 Total Spending	FY 2013 Budgetary Non-Tax Revenue
Office of the Secretary of Administration and Finance	1,074,070	45,005	1,119,074	12,652
Massachusetts Developmental Disabilities Council	86	2,144	2,230	0
Division of Capital Asset Management and Maintenance	27,734	19,119	46,853	22,969
Bureau of the State House	2,140	0	2,140	0
Massachusetts Office on Disability	586	260	846	0
Teachers' Retirement Board	0	2,521,845	2,521,845	0
Group Insurance Commission	1,665,776	1,007,406	2,673,182	577,026
Public Employee Retirement Administration Commission	0	7,621	7,621	0
Division of Administrative Law Appeals	1,128	0	1,128	8
George Fingold Library	824	0	824	0
Department of Revenue	1,060,963	73,662	1,134,625	203,291
Appellate Tax Board	2,134	0	2,134	2,434
Human Resources Division	33,089	68,752	101,841	3,260
Civil Service Commission	439	0	439	20
Operational Services Division	5,901	8,600	14,501	11,599
Information Technology Division	6,482	73,625	80,107	491
The Health Care Security Trust	0	249,116	249,116	0
TOTAL	3,881,353	4,077,154	7,958,507	833,749

OFFICE OF THE SECRETARY OF ADMINISTRATION AND FINANCE

1,119,074,489

Budgetary Direct Appropriations

1,074,069,854

Direct Appropriations

0950-0050

GLBT Commission
For the commission on gay and lesbian youth; provided, that funds shall be used to address issues related to the implementation of chapter 92 of the acts of 2010

100,000

1100-1100

Office of the Secretary of Administration and Finance
For the operation of the office of the secretary of administration and finance

2,850,000

1100-1201

Commonwealth Performance Accountability and Transparency
For the operation of the office of commonwealth performance, accountability and transparency; provided, that the activities funded from this item may include, but not be limited to: the implementation and maintenance of a performance management program across executive departments; monitoring and reviewing of federal grant applications to maximize federal revenue opportunities and ensure compliance with federal reporting requirements including the implementation and oversight of the Federal Financial Accountability and Transparency Act; maintaining transparency of the commonwealth's administration and finance activities in compliance with section 14C of chapter 7 of the General Laws and other statewide transparency initiatives; enhancing program integrity and ongoing efforts to prevent fraud, waste and abuse throughout executive departments; provided further, that funds may be expended for performing enhanced economic forecasting and analysis; and provided further, that the unit may develop guidelines and methodologies for agencies to follow in the forecasting of caseloads and revenue

500,000

1100-1700

Administration and Finance Information Technology Costs
For the provision of information technology services within the executive office for administration and finance

28,602,693

1106-0064

Caseload and Economic Forecasting Office
For the caseload and economic forecasting office within the commonwealth performance, accountability and transparency office; provided, that the caseload and economic forecasting office shall forecast: (1) MassHealth enrollment by group; (2) participation in state subsidized child care provided through items 3000-3050, 3000-4050 and 3000-4060; (3) participation in emergency assistance and housing programs provided through items 7004-0101 and 7004-0108; (4) enrollment, both active member and dependent, in the group insurance commission; (5) recipients of direct benefits provided by the department of transitional assistance through items 4403-2000, 4405-2000 and 4408-1000; and (6) other related economic forecasts including, but not limited to, long-term revenue and budget projections; provided further, that the office shall report its caseload forecasts to the executive office for administration and finance and the house and senate committees on ways and means not later than December 1, 2012; and provided further, that the office shall submit an updated forecast to the executive office for administration and finance and the house and senate committee on ways and means not later than March 15, 2013

159,415

1599-0026

Municipal Regionalization and Efficiencies Incentive Reserve
For a multi-year competitive grant program to provide financial support for one-time or transition costs related to regionalization and other efficiency initiatives, with allowable applicants to include municipalities or regional planning agencies/councils of governments serving as the administrative or fiscal agent on behalf of municipalities; provided, that funds may be expended by the Edward J. Collins, Jr. Center for public management at the University of Massachusetts at Boston's McCormack graduate school of policy studies to develop and drive a program of performance management, accountability and transparency for local government, prior appropriation continued

7,000,000

1599-0050

Route 3 North Contract Assistance
For route 3 north contract assistance payments

Commonwealth Transportation Fund

...............

100%

1,128,818

1599-0093

Water Pollution Abatement Trust Contract Assistance
For contract assistance to the Water Pollution Abatement Trust for debt service obligations of the trust, under sections 6, 6A and 18 of chapter 29C of the General Laws

67,262,389

1599-1970

Massachusetts Department of Transportation Contract Assistance
For a reserve for the Massachusetts department of transportation for the purpose of defraying costs of the Massachusetts Turnpike Authority, or its successor, incurred in fiscal year 2013 under section 138 of chapter 27 of the acts of 2009

Commonwealth Transportation Fund

...............

100%

125,000,000

1599-1977

Commonwealth Infrastructure Investment Assistance Reserve
For contract assistance to the Massachusetts Development Finance Agency for payment of debt service and other obligations of the agency in connection with the Massachusetts Development Finance Agency special obligation bonds series 2010A under chapter 293 of the acts of 2006 and chapter 303 of the acts of 2008

3,462,325

1599-1982

CB Reserve - Trial Court OPEIU Local 6
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by a collective bargaining agreement between the administrative office of the trial court and the Office and Professional Employees International Union Local 6

17,318,327

1599-3234

South Essex Sewerage District Debt Service Assessment
For the commonwealth's South Essex sewerage district debt service assessment

90,100

1599-3856

MITC Operational Expenses
For costs associated with operating the Massachusetts information technology center in the city of Chelsea

500,000

1599-3857

Advanced Technology and Manufacturing Center
For capital lease payments from the University of Massachusetts to the Massachusetts Development Finance Agency and for annual operations of the advanced technology and manufacturing center in Fall River

1,581,922

1599-4253

CB Reserve - NEPBA, Unit 4A
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the commonwealth and the New England Police Benevolent Association, Bargaining Unit 4A

177,448

1599-4278

CB Reserve � ABCC
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the department of state treasurer and the Alcoholic Beverage Control Commission

29,456

1599-4281

CB Reserve - NAGE Units 1, 3, 6
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the commonwealth and the National Association of Government Employees Union, Units 1, 3 and 6

9,571,084

1599-4282

CB Reserve - SEIU, Local 509
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreements between the commonwealth and the Service Employees International Union, Local 509, Units 8 and 10

9,277,199

1599-4283

CB Reserve - AFSCME Council 93
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreements between the commonwealth and the American Federation of State, County and Municipal Employees Union, Council 93, Unit 2

6,939,638

1599-4291

CB Reserve - Essex IBCO Local RI-27
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Essex county sheriff's department and the International Brotherhood of Correction Officers, Local RI-27

121,918

1599-4302

CB Reserve - Barnstable Sheriff NAGE Local 220
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Barnstable county sheriff's department and the National Association of Government Employees, Local 220

31,209

1599-4303

CB Reserve - Barnstable AFL-CIO Council 93, Local 1462C
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Barnstable county sheriff's department and the American Federation of State, County and Municipal Employees/AFL-CIO, Council 93, Local 1462C

33,427

1599-4304

CB Reserve - Barnstable Correctional Officers Union
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Barnstable sheriff's department and the Barnstable Correctional Officers Union

557,566

1599-4305

CB Reserve - Barnstable Sheriff IBCO Local 217
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Barnstable county sheriff's department and the International Brotherhood of Correctional Officers Union, Local 217

102,748

1599-4307

CB Reserve - Barnstable Sheriff NAGE Local 58
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Barnstable county sheriff's department and the National Association of Government Employees, Local 58

24,908

1599-4328

CB Reserve - Dukes Sheriff MCOFU
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Dukes county sheriff and the Massachusetts Correction Officers Federated Union, Unit A and Unit B

41,218

1599-4334

CB Reserve - Suffolk AFSCME Council 93 Local 419
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Suffolk county sheriff's department and the County Correction Officers/American Federation of State, County and Municipal Employees/AFL-CIO, Local 419

69,103

1599-4339

CB Reserve - Essex IBCO Local RI-71
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Essex county sheriff's department and the International Brotherhood of Correction Officers, Local RI-71

140,846

1599-4342

CB Reserve - Essex Correction Officers
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Essex county sheriff's department and the Essex County Correction Officers Association

1,151,883

1599-4355

CB Reserve - Plymouth Investigators MCOFU (BCI)
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Plymouth county sheriff and the Massachusetts Correction Officers Federated Union Bureau of Criminal Investigation

46,294

1599-4417

E.J. Collins Jr. Center for Public Management
For the E.J. Collins, Jr. Center for Public Management at the University of Massachusetts, including their work supporting performance management initiatives in state and municipal government

700,000

1599-4419

CB Reserve - AFSCME Council 93 Local 1067
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the Board of Higher Education and the Association of Federal, State, County and Municipal Employees, Council 93, Local 1067

5,696,424

1599-4430

CB Reserve - Trial Court NAGE Local 5000
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by a collective bargaining agreement between the administrative office of the trial court and the National Association of Government Employees, Local 5000

10,623,132

1599-4800

Interim CB Reserve Executive Branch
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by collective bargaining agreements with the executive branch; provided, that the secretary of administration and finance may authorize the transfer of funds from this account to collective bargaining reserve accounts to meet the projected costs of ratified agreements; and provided further, that the collective bargaining reserve account for any bargaining unit shall not receive funding before the ratification of its collective bargaining agreement

5,435,570

1599-4801

Interim CB Reserve Sheriffs
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by collective bargaining agreements with sheriffs; provided, that the secretary of administration and finance may authorize the transfer of funds from this account to collective bargaining reserve accounts to meet the projected costs of ratified agreements; and provided further, that the collective bargaining reserve account for any bargaining unit shall not receive funding before the ratification of its collective bargaining agreement

12,746,920

1599-4802

Interim CB Reserve Univ Mass
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by collective bargaining agreements with the university; provided, that the secretary of administration and finance may authorize the transfer of funds from this account to collective bargaining reserve accounts to meet the projected costs of ratified agreements; and provided further, that the collective bargaining reserve account for any bargaining unit shall not receive funding before the ratification of its collective bargaining agreement

25,574,228

1599-4803

Interim CB Reserve Board Higher Education
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by collective bargaining agreements with institutions of higher education; provided, that the secretary of administration and finance may authorize the transfer of funds from this account to collective bargaining reserve accounts to meet the projected costs of ratified agreements; and provided further, that the collective bargaining reserve account for any bargaining unit shall not receive funding before the ratification of its collective bargaining agreement

17,917,329

1599-4804

Interim CB Reserve Independents
For a reserve to meet the fiscal year 2013 costs of salary adjustments and other economic benefits authorized by collective bargaining agreements with constitutional officers; provided, that the secretary of administration and finance may authorize the transfer of funds from this account to collective bargaining reserve accounts to meet the projected costs of ratified agreements; and provided further, that the collective bargaining reserve account for any bargaining unit shall not receive funding before the ratification of its collective bargaining agreement

1,682,031

1599-7104

Dartmouth/Bristol Community College Reserve
For a reserve for the facilities costs associated with the college of visual and performing arts at the University of Massachusetts at Dartmouth; provided, that funds may be expended for Bristol Community College

2,700,000

account	description	amount

Section 2E
1595-5819	Commonwealth Care Trust Fund For an operating transfer to the Commonwealth Care Trust Fund, established under section 2OOO of chapter 29 of the General Laws; provided, that up to $30,000,000 shall be transferred from the Commonwealth Care Trust Fund to the Health Safety Net Trust Fund, established under section 36 of chapter 118G of the General Laws; provided further, that the hospital fiscal year 2013 payment amount to each hospital shall be funded by the Health Safety Net Trust Fund; provided further, that payments may be made either as safety net care payments under the commonwealth's section 1115 waiver, or as an adjustment to Title XIX service rate payments, or a combination thereof; provided further, that the executive office of health and human services and the health safety net office may use other federally permissible funding mechanisms available for public service hospitals, as defined in 114.1 CMR 36.02, to reimburse up to $70,000,000 of uncompensated care at the hospitals using sources distinct from the funding made available to the Health Safety Net Trust Fund; provided further, that the secretary of administration and finance, in consultation with the secretary of health and human services and the executive director of the commonwealth health insurance connector authority, shall on a quarterly basis evaluate the revenue needs of the health safety net program funded by the Health Safety Net Trust Fund and the Commonwealth Care subsidized health insurance program funded by the Commonwealth Care Trust Fund, and if necessary, transfer monies between these funds for the purpose of ensuring that sufficient revenues are available to support projected program expenditures; provided further, that the secretary of administration and finance shall report any transfers made between the Health Safety Net Trust Fund and the Commonwealth Care Trust Fund to the house and senate committees on ways and means and the joint committee on healthcare financing within 30 days of the proposed transfer; and provided further, that notwithstanding section 7A of chapter 176Q, for fiscal year 2013, the connector shall provide an annual health insurance wellness subsidy not to exceed 15 per cent of certain health insurance premiums for certain small groups as determined by the commonwealth health insurance connector authority	737,122,286

Intragovernmental Service Spending

45,004,635

1100-1701

Chargeback for Administration and Finance IT Costs
For the cost of information technology services provided to agencies of the executive office for administration and finance

Intragovernmental Service Fund

...............

100%

45,004,635

account	description	amount
MASSACHUSETTS DEVELOPMENTAL DISABILITIES COUNCIL		2,230,035
Budgetary Direct Appropriations		86,000
1100-1708	MDDC Trust Account Match For the cost of fringe and indirect associated with trust account 1100-1704	86,000

account	description	amount
Federal Grant Spending		1,739,632
1100-1703	Implementation of the Federal Developmental Disabilities Act For the purposes of a federally funded grant entitled, Implementation of the Federal Developmental Disabilities Act	1,739,632

account	description	amount
Trust and Other Spending		404,403
1100-1704	Developmental Disability (DD) Suite Expendable Trust	404,403

account	description	amount
DIVISION OF CAPITAL ASSET MANAGEMENT AND MAINTENANCE		46,852,933
Budgetary Direct Appropriations		27,734,237
Direct Appropriations
1102-3199	Office of Facilities Management For the operation of the office of facilities management, including the cost of utilities and associated contracts for properties managed by the division	11,084,237

account	description	amount
Retained Revenues
1102-3205	State Office Building Rents Retained Revenue The division of capital asset management and maintenance may expend for the maintenance and operation of the Massachusetts information technology center, the state transportation building and the Springfield state office building an amount not to exceed $16,250,000 in revenues derived from rentals, commissions, fees and any other sources pertaining to the operations of the facilities; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	16,250,000
1102-3232	Contractor Certification Program Retained Revenue For the division of capital asset management and maintenance; provided, that the division may expend not more than $400,000 received from application fees charged in conjunction with the certification of contractors and subcontractors pursuant to section 44D of chapter 149 of the General Laws; provided further, that only expenses, including staffing, incurred to implement and operate the certification program shall be funded from this item; and provided further, that for the purpose of accommodating discrepancies between the receipt of retained revenues and related expenditures, the division may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	400,000

account	description	amount
Trust and Other Spending		5,040,000
1102-2149	Real Property Auction Program Trust	40,000
1102-2494	Forward Capacity Market and Energy Efficiency Trust	4,500,000
1102-3266	Asbestos Cost Recovery Trust	500,000

account	description	amount
BUREAU OF THE STATE HOUSE		2,140,055
Budgetary Direct Appropriations
1102-3309	Bureau of the State House For the operation of the bureau of the state house	2,140,055

account	description	amount
MASSACHUSETTS OFFICE ON DISABILITY		845,725
Budgetary Direct Appropriations		586,112
1107-2400	Massachusetts Office on Disability For the operation of the office on disability	586,112

account	description	amount
Federal Grant Spending		227,113
1107-2450	Client Assistance Program For the purposes of a federally funded grant entitled, Client Assistance Program	227,113

account	description	amount
Trust and Other Spending		32,500
1107-2490	Disability and Business Technical Assistance	32,500

account	description	amount
TEACHERS' RETIREMENT BOARD		2,521,845,000
Trust and Other Spending		2,521,845,000
1108-1020	Teacher Pension Payments	2,040,000,000
1108-1023	Accounting For Pension Payments Made In Excess Of Irs Cap	50,000
1108-2058	E-Retirement Project	6,795,000
1108-4000	Teachers' Retirement Board Administration	475,000,000

account	description	amount
Trust and Other Spending		1,007,406,237
0612-7723	State Retiree Benefits Trust Fund	435,042,237
1108-6611	Early Retiree Reinsurance Expendable Trust	44,000,000
1120-2200	Optional Life and Accidental Death and Dismemberment Plans Insurance Rate	1,900,000
1120-2500	GIC Assets Held in Trust	520,000,000
1120-3200	Elderly Government Retiree Catastrophic Insurance Coverage (CIC) and CIC-OME	14,000
1120-3611	Group Insurance Trust Fund	17,000
1120-4200	Retired Municipal Teachers Heath & OME	5,500,000
1120-4300	Retired Municipal Teachers CIC & CIC-OME	33,000
1120-5611	Accumulated Net Interest from Employees' Premiums	900,000

account	description	amount
Trust and Other Spending		73,337,351
1201-0112	Higher Education Student Loan Offset Fund	50,000
1201-0113	Massachusetts United States Olympic Fund	77,365
1201-0133	Tax Collection Services Agreement	1,473,895
1201-0135	Lawrence Overseer Expendable Trust	18,930
1201-0161	Child Support Enforcement Revolving Fund	22,375,761
1201-0350	Implementation of Health Care Reform Bill Expendable Trust	15,366
1201-0410	Child Support Enforcement Trust Fund	11,369,756
1201-0412	Child Support IV-D	232,008
1201-2203	Retained Tax Intercept Fees	476,440
1201-2204	Internal Revenue Service Tax Intercept Fees	50,000
1201-2286	Massachusetts Community Preservation Trust Fund	26,374,711
1201-2448	Clearinghouse Expendable Trust	377,494
1201-2488	Child Support Penalties Account	10,402,470
1231-3573	Division of Local Services Educational Programs	43,155

account	description	amount
GROUP INSURANCE COMMISSION		2,673,182,189
Budgetary Direct Appropriations		1,665,775,952
Direct Appropriations
1108-5100	Group Insurance Commission For the operation of the group insurance commission	2,537,146
1108-5200	Group Insurance Premium and Plan Costs For the commonwealth's share of the group insurance premium and plan costs incurred in fiscal year 2013; provided, that notwithstanding any general or special law to the contrary, funds in this item shall not be available during the accounts payable period of fiscal year 2013, and any unexpended balance in this item shall revert to the General Fund on June 30, 2013; provided further, that the secretary of administration and finance shall charge the division of unemployment assistance and other departments, authorities, agencies and divisions which have federal or other funds allocated to them for this purpose, for that portion of insurance premiums and plan costs as the secretary determines should be borne by such funds, and shall notify the comptroller of the amounts to be transferred, after similar determination, from the several state or other funds and amounts received in payment of all such charges or such transfers shall be credited to the General Fund; provided further, that funds may be expended from this item for the commonwealth's share of group insurance premium and plan costs provided to employees and retirees in prior fiscal years; provided further, that the group insurance commission shall obtain reimbursement for premium and administrative expenses from other agencies and authorities not funded by state appropriation; provided further, that the secretary of administration and finance may charge all agencies for the commonwealth's share of the health insurance costs incurred on behalf of any employees of those agencies who are on leave of absence for a period of more than 1 year; provided further, that the amounts received in payment for the charges shall be credited to the General Fund; provided further, that notwithstanding section 26 of chapter 29 of the General Laws, the commission may negotiate, purchase and execute contracts before July 1 of each year for policies of group insurance as authorized by chapter 32A of the General Laws; provided further, that notwithstanding chapter 150E of the General Laws and as provided in section 8 of said chapter 32A and for the purposes of section 14 of said chapter 32A, the commonwealth's share of the group insurance premiums for state employees who have retired on or before July 1, 1994, shall be 90 per cent and the commonwealth's share of the group insurance premiums for state employees who have retired after July 1, 1994, shall be 85 per cent; provided further, that the commonwealth's share of the group insurance premiums for active state employees hired on or before June 30, 2003 and their dependents shall be 80 per cent; provided further, that the commonwealth's share of the group insurance premiums for active state employees hired after June 30, 2003 and their dependents shall be 75 per cent; provided further, that the commonwealth's share of the group insurance premiums for active state employees who filed an application for retirement on or after August 7, 2009, and on or before October 1, 2009, for a retirement date not later than January 31, 2010, shall be 85 per cent; provided further, that the commonwealth's share of the group insurance premiums for active state employees who file an application for retirement after October 1, 2009, shall be 80 per cent until a different contribution rate is established under said section 8 of said chapter 32A; and provided further, that the group insurance commission may pay premium and plan costs for municipal employees and retirees who are enrolled in the group insurance commission's health plans pursuant to the commission's regulations	1,147,002,702
1108-5350	Retired Governmental Employees Group Insurance Premiums For the cost of group insurance premiums for elderly governmental retirees	448,800
1108-5400	Retired Municipal Teachers Group Insurance Premiums For the costs of group insurance premiums for retired municipal teachers and the audit of those premiums	68,893,835
1108-5500	Group Insurance Dental and Vision Benefits For the costs, notwithstanding chapter 32A of the General Laws to the contrary, of dental and vision benefits for those active employees of the commonwealth, not including employees of authorities and any other political subdivisions, who are not otherwise provided those benefits under a separate appropriation or the terms of a contract or collective bargaining agreement; provided, that the employees shall pay 15 per cent of the monthly premium established by the commission for the benefits	9,833,370

account	description	amount
Retained Revenues
1108-5201	Municipal Partnership Act Implementation Retained Revenue The group insurance commission may expend for the purposes of administering a program for municipal health coverage as provided under section 19 of chapter 32B of the General Laws, an amount not to exceed $2,017,862 from revenues received from administrative fees associated with providing the coverage; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of revenues and related expenditures, the group insurance commission may incur expenses and the comptroller may certify for payment the amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	2,017,862

account	description	amount

Section 2E
1599-6152	State Retiree Benefits Trust Fund To provide for an operating transfer to the State Retiree Benefits Trust Fund, established pursuant to section 24 of chapter 32A of the General Laws	435,042,237

account	description	amount
PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION		7,621,215
Trust and Other Spending		7,621,215
1108-6000	Public Employee Retirement Administration Commission	7,621,215

account	description	amount
DIVISION OF ADMINISTRATIVE LAW APPEALS		1,128,302
Budgetary Direct Appropriations
1110-1000	Division of Administrative Law Appeals For the operation of the division of administrative law appeals	1,128,302

account	description	amount
GEORGE FINGOLD LIBRARY		823,547
Budgetary Direct Appropriations
1120-4005	George Fingold Library For the operation of the state library of Massachusetts	823,547

account	description	amount
DEPARTMENT OF REVENUE		1,134,625,144
Budgetary Direct Appropriations		1,060,963,416
Direct Appropriations
1201-0100	Department of Revenue For the operation of the department of revenue, including the tax administration division and the audit of certain foreign corporations; provided, that the department may allocate funds to the office of the attorney general for the purpose of the tax prosecution unit; provided further, that the department may charge item 1201-0160 for the costs of personnel and other support expenses provided to the child support enforcement unit; provided further, that notwithstanding section 1 of chapter 31 of the General Laws, seasonal positions funded by this account are positions requiring the services of an incumbent, on either a full-time or less than full-time basis beginning no earlier than December 1 and ending no later than November 30; and provided further, that seasonal positions funded by this account may not be filled by an incumbent for more than 10-months within a 12-month period	83,164,283
1201-0160	Child Support Enforcement Division For the operation of the child support enforcement division; provided, that the department of revenue may allocate funds to the department of state police, the district courts, the probate and family courts, the district attorneys and other state agencies for the performance of certain child support enforcement activities, and that those agencies are directed to expend the funds for the purposes of this item; provided further, that the federal receipts associated with the child support computer network shall be drawn down at the highest possible rate of reimbursement and deposited into a revolving account to be expended for the network; provided further, that federal receipts associated with child support enforcement grants shall be deposited into a revolving account to be drawn down at the highest possible rate of reimbursement and to be expended for the grant authority; and provided further, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of the authorization or the most recent revenue estimate, as reported in the state accounting system, for federal incentives and the network in accounts 1201-0161, 1201-0410 and 1201-0412	35,536,672
1232-0100	Underground Storage Tank Reimbursements For underground storage tank reimbursements to parties that have remediated spills of petroleum products pursuant to chapter 21J of the General Laws; provided, that any unexpended funds in this line item at the end of fiscal year 2012 shall not revert and shall be made available for the purposes of this item until June 30, 2013	20,000,000
1232-0200	Underground Storage Tank Administrative Review Board For the Underground Storage Tank Petroleum Cleanup Fund Administrative Review Board established by section 8 of chapter 21J of the General Laws and for the administration of the underground storage tank program associated with the implementation of said chapter 21J; provided, that notwithstanding section 4 of said chapter 21J or any other general or special law to the contrary, appropriations made in this item shall be sufficient to cover the administrative expenses of the underground storage tank program	2,088,156
1233-2000	Tax Abatements for Veterans Widows Blind Persons and the Elder For the tax abatement program for veterans, widows, blind persons and the elderly; provided, that cities and towns shall be reimbursed for the abatements granted under clauses 17, 22, 22A to E, inclusive, 37, 37A, 41, 41B, 41C, 41C 1/2 and 52 of section 5 of chapter 59 of the General Laws; provided further, that the commonwealth shall reimburse each city or town that accepts clauses 41B, 41C or 41C 1/2 for additional costs incurred in determining eligibility of applicants under these clauses in an amount not to exceed $2 per exemption granted; and provided further, that funds shall be made available from this item for reimbursements to cities and towns for additional exemptions from the motor vehicle excise granted to disabled veterans under the seventh paragraph of section 1 of chapter 60A of the General Laws	25,436,475
1233-2350	Unrestricted General Government Local Aid For the distribution to cities and towns of the balance of the State Lottery Fund in accordance with clause (c) of the second paragraph of section 35 of chapter 10 of the General Laws, and additional aid to municipalities, as provided for in section 3 of this act	833,980,293
1233-2400	Reimbursement to Cities in Lieu of Taxes on State Owned Land For reimbursements to cities and towns in lieu of taxes on state-owned land under sections 13 to 17, inclusive, of chapter 58 of the General Laws	26,270,000

account	description	amount
Retained Revenues
1201-0130	Additional Auditors Retained Revenue The department of revenue may expend for the operation of the department an amount not to exceed $27,940,257 from revenues collected by the additional auditors for an enhanced audit program; provided, that those auditors shall discover and identify persons who are delinquent either in the filing of a tax return or the payment of a tax due and payable to the commonwealth, obtain the delinquent returns, and collect the delinquent taxes for a prior fiscal year; and provided further, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	27,940,257
1201-0164	Child Support Enforcement Federally Reimbursed Retained Revenue The child support enforcement division of the department of revenue may expend for the operation of the division an amount not to exceed $6,547,280 from federal reimbursements; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	6,547,280

account	description	amount
Federal Grant Spending		324,377
1201-0109	Access and Visitation - Parent Education Program For the purposes of a federally funded grant entitled, Access and Visitation - Parent Education Program	222,169
1201-0126	Family Centered Services for Unwed Parents in the IV-D Caseload For the purposes of a federally funded grant entitled, Family Centered Services for Unwed Parents in the IV-D Caseload	102,208

account	description	amount
APPELLATE TAX BOARD		2,134,270
Budgetary Direct Appropriations
Direct Appropriations
1310-1000	Appellate Tax Board For the operation of the appellate tax board	1,734,270

account	description	amount
Retained Revenues
1310-1001	Tax Assessment Appeals Fee Retained Revenue The appellate tax board may expend for the operation of the board an amount not to exceed $400,000 from fees collected; provided, that notwithstanding any general or special law to the contrary, in order to accommodate discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	400,000

account	description	amount
HUMAN RESOURCES DIVISION		101,840,639
Budgetary Direct Appropriations		33,089,087
Direct Appropriations
1750-0100	Human Resources Division For the operation of the human resources division	2,578,530
1750-0119	Former County Employees Workers' Compensation For payment of workers' compensation benefits to certain former employees of Middlesex and Worcester counties; provided, that the division shall routinely recertify the former employees under current workers' compensation procedures	52,057
1750-0300	State Contribution to Union Dental and Vision Insurance For the commonwealth's contributions in fiscal year 2013 to health and welfare funds established under certain collective bargaining agreements; provided, that the contributions shall be calculated as provided in the applicable collective bargaining agreement and shall be paid to the health and welfare trust funds on a monthly basis or on such other basis as the applicable collective bargaining agreement provides	27,758,500

account	description	amount
Retained Revenues
1750-0102	Civil Service and Physical Abilities Exam Fee Retained Revenue The human resources division may expend for the administration of the civil service examination program, examinations for non-civil service positions and implementation of the medical and physical fitness standards program an amount not to exceed $2,700,000 from fees charged as provided in this item; provided, that the personnel administrator shall collect a fee of not less than $50 from each applicant for a civil service or non-civil service examination and physical ability test; and provided further, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	2,700,000

account	description	amount
CIVIL SERVICE COMMISSION		439,116
Budgetary Direct Appropriations
1108-1011	Civil Service Commission For the operation of the civil service commission	439,116

account	description	amount
OPERATIONAL SERVICES DIVISION		14,500,610
Budgetary Direct Appropriations		5,900,610
Direct Appropriations
1775-0106	Enhanced Vendor Auditing For the operation of an enhanced vendor auditing unit within the operational services division	484,278
1775-0200	Supplier Diversity Office For the operation of the supplier diversity office	558,332

account	description	amount
Retained Revenues
1775-0115	Statewide Contract Fee For the operational services division; provided, that the division may expend for the purpose of procuring, managing and administering statewide contracts an amount not to exceed $3,500,000 from revenue collected from the statewide contract administrative fee; and provided further, that for the purpose of accommodating discrepancies between the receipt of retained revenues and related expenditures, the operational services division may incur expenses including the costs of personnel and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	3,500,000
1775-0124	Human Services Provider Overbilling Recovery Retained Revenue The operational services division may expend for the operation of the division an amount not to exceed $500,000 from revenue recovered as a result of administrative reviews and the division's audits and reviews of health and human services providers under section 22N of chapter 7 of the General Laws; provided, the division may only retain revenues collected in excess of $207,350; and provided further, that notwithstanding any general or special law to the contrary, for the purpose of accommodating discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	500,000
1775-0600	Surplus Sales Retained Revenue The operational services division may expend for costs associated with the acquisition, warehousing, allocation and distribution of state surplus personal property and for the purchase of motor vehicles and associated administrative and personnel costs an amount not to exceed $750,000 from revenues collected from the sale of that property and surplus motor vehicles including, but not limited to, state police vehicles and vehicles from manufacturer warranties, rebates and settlements; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the division may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	750,000
1775-0700	Reprographic Services Retained Revenue The operational services division may expend for printing, photocopying, related graphic art or design work and other reprographic goods and services provided to the general public an amount not to exceed $53,000 from fees charged for those goods and services	53,000
1775-0900	Federal Surplus Property Retained Revenue For the operational services division; provided, that the division may expend not more than $55,000 in revenues collected from the sale of federal surplus property	55,000

account	description	amount
INFORMATION TECHNOLOGY DIVISION		80,107,304
Budgetary Direct Appropriations		6,482,162
Direct Appropriations
1790-0100	Information Technology Division For the operation of the information technology division; provided, that the division shall operate the geographic information system pursuant to subsection (d) of section 4B of chapter 21A of the General Laws; provided further, that the division shall continue a chargeback system for its information technology services, including the operation of the commonwealth's human resources and compensation management system, which complies with the requirements of section 2B; provided further, that the division shall develop a formula to determine the cost that will be charged to each agency for its use of the human resources and compensation management system; provided further, that the state comptroller shall establish accounts and procedures as he deems appropriate and necessary to assist in accomplishing the purposes of this item; provided further, that any planned information technology development project or purchase by any agency under the authority of the governor for which the total projected cost exceeds $200,000, including the cost of any related hardware, software, or consulting fees, and regardless of fiscal year or source of funds, shall be reviewed and approved by the chief information officer before such agency may obligate funds for the project or purchase; provided further, that the chief information officer may establish rules and procedures necessary to implement this item; and provided further, that the division shall file a report with the secretary of administration and finance and the house and senate committees on ways and means not later than December 15, 2012, that shall include, but not be limited to, the following: (a) financial statements detailing savings realized from the consolidation of information technology services within each executive office; (b) the number of personnel assigned to the information technology services within each executive office; (c) efficiencies that have been achieved from the sharing of resources; (d) major accomplishments and business outcomes realized through usage of, and investment in, information technology, and (e) the division's intended strategic direction for information technology	3,259,612
1790-0350	Springfield Data Center For the operation of the Springfield Data Center	2,612,820

account	description	amount
Retained Revenues
1790-0151	Data Processing Service Fee Retained Revenue The division of information technology may expend an amount not to exceed $55,000 from fees charged to entities other than political subdivisions of the commonwealth for the distribution of digital cartographic and other data; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the division may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate as reported in the state accounting system	55,000
1790-0300	Vendor Computer Service Fee Retained Revenue For the information technology division which may expend not more than $554,730 from revenues collected from the provision of computer resources and services to the general public for the costs of the bureau of computer services, including the purchase, lease or rental of telecommunications lines, services and equipment; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the division may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate, as reported in the state accounting system	554,730

account	description	amount
THE HEALTH CARE SECURITY TRUST		249,116,127
Trust and Other Spending		249,116,127
0930-1001	Principal & Interest Health Security	248,741,127
0930-5400	Administration Health Care Security Trust	375,000