A communication from the Office of the Comptroller (see item 1599-2040 of Section 2 of Chapter 140 of the Acts of 2024) submitting the Paid Prior Year Deficiency Report for the fourth quarter of fiscal year 2025

194th Legislature (2025-2026)

The report documents how $25,243,835.92 of prior-year deficiencies were paid in FY2025 Q4 and charged back to current-year appropriations.

Placed on file

Bill status and basic details

Bill Number: HD 4962

Title/Purpose: Communication from the Office of the Comptroller submitting the Paid Prior Year Deficiency Report for FY2025, Q4, under Item 1599-2040 of Section 2B of Chapter 140 of the Acts of 2024. The document is sent to the House and Senate Committees on Ways and Means.

Status: Placed on file

Introduced: August 4, 2025

Classification: Proposed bill (communications/reporting measure)

Purpose and intent

The bill presents and communicates the Comptroller’s Paid Prior Year Deficiency Report for the fourth quarter of Fiscal Year 2025. It fulfills statutory reporting requirements by detailing how prior year deficiencies were paid and charged against Fiscal Year 2025 funds, providing transparency of prior-year chargebacks to current-year appropriations.

Key provisions and findings

Total prior-year deficiencies paid through FY2025 Q4: $25,243,835.92 across 51 departments.

Breakdown by fund status at time of deficiency payment:

Sufficient funds (department reverted funds to the General Fund at end of FY2024): $7,711,880.49.
Insufficient funds (department did not revert funds): $17,531,955.43.

In all cases, the funding for prior-year deficiencies is recovered from each department’s current-year appropriation.

Upcoming activity: There will be additional FY2025 spending during the Accounts Payable period, which ends on August 31. A final expenditure report will be issued shortly after August 31 to provide final figures.

The report covers department-level transactions and includes department-specific appropriation and document identifiers illustrating the charged amounts (e.g., various accounts such as ANF, APC, BSB, BSD, etc. with associated amounts).

Affected parties and scope

Primary recipients: Massachusetts state departments (51 in total) whose prior-year deficiencies were paid in FY2025.

Financial mechanism: Chargebacks to current-year (FY2025) funds to recoup prior-year deficiencies.

Oversight/approval context: Information provided to the House and Senate Committees on Ways and Means as part of ongoing budget accountability and governance.

Procedural and timeline aspects

The report is submitted under the statutory requirement cited (Item 1599-2040 of Section 2B of Chapter 140 of the Acts of 2024).

The Accounts Payable period for FY2025 ends August 31, after which a final expenditure report with final figures will be issued.

The communication includes formal circulation to key budget officials and committees (notably WM chairs in both chambers).

Potential impact and interpretation

This measure does not create new appropriations; it documents and clarifies how prior-year deficiencies were funded in FY2025.

It ensures transparency of the recoupment process from current-year appropriations and highlights the distinction between departments with sufficient vs. insufficient funds.

Readers should expect a final, consolidated figure after August 31 reflecting any remaining account activity for FY2025.

Bill