FY2020 Budget Issues and Other Related Matters
Early Voting Law Host Agreement Funds Received from Medical Marijuana Treatment Centers Medical Marijuana Dispensaries Local Option Excise on Retail Sales of Marijuana for Adult Use Minimum Performance Bond – Treasurers, Collectors, and Clerks Balance Sheets as of 6/30/2019 and Revenue Recognition Borrowing Purposes and Terms Borrowing Premiums, Surplus Proceeds, and Debt Exclusions Community Preservation Fund Departmental Revolving Funds Energy PILOTs PEG Access FEMA reimbursements 911 Reimbursements Appropriating Enterprise Retained Earnings Betterment Reserve Court Judgments Certification of Notes and Receipts of Audit Reports Estimating FY2020 Enterprise Revenues Estimating FY2020 Medicaid Receipts Expenditure Budgeting for FY2020 Energy Generating Facilities Enterprise Fund Expenditure of Federal Funds Threshold Free Cash Update and Non-Recurrent Distributions to Cities and Towns Internal Borrowing Emergency Expenditures Year End Transfers School Finance Federal and State School Grant Deficits Regional School District Audits Excess and Deficiency Appropriations Balance Sheet Short-term Rentals Room Occupancy Excise Community Impact Fee
32:22 44:1 44:7 44:8 44:9 44:10 44:20 44:20A 44:31 44:33B 44:53 44:53E 1/2 44:53F 1/2 44:53J 44B 59:21C[k] 59:23 59:38H[b] 71:16A 94G:3 64G
This Bulletin addresses the following subjects: treatment of host agreement funds received from marijuana establishments and medical marijuana treatment centers; treatment of revenues from local option excise on retail sales of marijuana; the addition of short-term rental occupancies to the room occupancy excise and other changes resulting from St. 2018, c. 337; special accounting treatment for FEMA reimbursements; June 30, 2019 balance sheets and revenue recognition; the Community Preservation (CPA) state trust fund match; treatment of Early Voting Law reimbursements; treatment of PEG access cable franchise payments; 911 reimbursements; appropriating enterprise retained earnings; betterment reserve; borrowing purposes and terms; borrowing premiums, surplus proceeds and debt exclusions; certification of notes and receipt of audit reports; court judgments; departmental revolving funds; emergency expenditures; energy generating facilities enterprise fund; energy PILOTs; estimating FY2020 enterprise revenues; estimating FY2020 Medicaid receipts; expenditure budgeting for FY2020; expenditure of federal funds threshold; non-recurring distributions and free cash updates; internal borrowing; minimum performance bonds for collectors, treasurers and clerks; end-of-year budget transfers; state special education circuit breaker reimbursement fund; regional transportation reimbursement fund; school grant deficits; regional school audits, regional school excess and deficiency fund appropriations; regional school balance sheet submissions
In effect for Fiscal Year 2020 only.