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 have free access to the books and papers of all departments, offices, commissions and institutions for all accounts and funds of the commonwealth 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.