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 prescribed as aforesaid shall be used without the approval of the comptroller. He may revise such forms, books or system from time to time. He shall prepare and distribute a book of instructions covering the use and application of said accounting system for the guidance of the various departments, offices, commissions and institutions of the commonwealth. Such instructions will pertain to the financial accounting of assets, liabilities, fund equities, revenues, and expenses of all funds unless specifically exempted by general or special law.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title II - Executive and Administrative Officers of the Commonwealth
Chapter 7a - Office of the Comptroller
Section 1 - Office of the Comptroller; Appointment; Removal; Vacancies
Section 2 - Advisory Board; Membership; Terms; Expenses; Duties
Section 3 - Examination of Accounts and Demands; Overdue Debts; Certificates of Amounts Due
Section 5 - Bills and Vouchers; Certified Copies; Regulations
Section 5a - Late Penalty Interest Payments; Adoption of Rules and Regulations
Section 7 - Accounting System; Forms and Books of Account
Section 8 - General Books of Account; Systems of Accounts; Treatment of Debtors; Late Charges
Section 9a - Audit of Commonwealth Financial Operations; Procedures
Section 11 - Furnishing of Accounting Statements
Section 13 - Budget Preparation; Co-Operation of Comptroller's Office
Section 15 - Rules and Regulations
Section 16 - Administration of the Liability Management and Reduction Fund
Section 17 - Account to Fund Terminal Leave Payments; Federal Grant Funds.