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HD 6133

A communication from the Office of the Comptroller (see item 1599-2040 of Section 2B of Chapter 9 of the Acts of 2025) submitting the Paid Prior Year Deficiency Report for the third quarter of fiscal year 2026

194th Legislature (2025-2026)

The Paid Prior Year Deficiency Report shows FY2026 Q3 total PYD spending of $14,188,117.65 across 41 departments, funded from current-year appropriations regardless of prior-year f

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Bill Summary · HD 6133

Overview

  • Jurisdiction: Massachusetts
  • Session: 194th
  • Bill: HD 6133
  • Origin: Communication from the Office of the Comptroller (Item 1599-2040, Section 2B, Chapter 9 of the Acts of 2025)
  • Date/Authoring Body: Dated May 6, 2026; addressed to Chairs of the House and Senate Ways and Means committees
  • Topic: Paid Prior Year Deficiency Report for the third quarter of Fiscal Year 2026 (FY2026 Q3)

Note: The bill appears to be a formal submission of the Comptroller’s Paid Prior Year Deficiency Report (PYD) and related recoupment actions, rather than a stand-alone substantive policy proposal. It provides detail on agency-level expenditure of prior-year deficiencies and how those deficiencies are funded from current-year appropriations.

Purpose and Intent

  • To fulfill statutory reporting requirements by presenting the Paid Prior Year Deficiency Report for FY2026 through the third quarter.
  • To document the use of current-year funds to cover prior-year deficiencies, including the mechanics of chargebacks to FY2026 funds.
  • To distinguish between deficiencies funded from departments with sufficient FY2025 carryover/reverted funds versus those funded from accounts with insufficient funds (i.e., no revert to the General Fund at the end of FY2025), while clarifying that all PYD funding is recouped from each department’s current-year appropriation.

Key Provisions and Details

  • Reporting Basis:
    • The Report covers prior-year deficiencies paid through chargebacks in FY2026 funds.
  • Summary of Activity (as of FY2026 Q3):
    • Total PYD spending: $14,188,117.65
    • Departments involved: 41
    • Breakdown by fund status:
    • Sufficient funds (accounts that had reverted funds to the General Fund at end of FY2025): $3,970,347.40
    • Insufficient funds (accounts that did not revert funds to the General Fund at end of FY2025): $10,217,770.25
  • Financing Mechanism:
    • Regardless of fund sufficiency, PYD funding is recovered from each department’s current-year (FY2026) appropriation.
  • Attested Documentation:
    • The Report includes a detailed line-item attachment listing PYD transactions by department, appropriation, and document IDs (workings spans multiple pages in the attachment).
  • Warranted Payments:
    • The payables (warrants) section enumerates specific PYD disbursements across agencies such as AGO, ANF, CPC, CSW, DCP, DCR, DFS, DMH, DMR, DOC, DOE, DOR, DOS, DPH, and others, indicating amounts and timeframes (M07, M08, etc.).
    • Notable large-dollar items include DOE (Department of Early Education and Care) and DMH (Department of Mental Health) line items, among others, illustrating the scale of prior-year deficiencies being paid through current-year funding.

Affected Entities

  • Commonwealth Departments and Agencies:
    • All 41 departments that incurred prior-year deficiencies, including but not limited to:
    • AGO (Attorney General’s Office)
    • ANF (Administrative and Financial Affairs)
    • CPC, CSW, DCP, DCR, DFS, DMH, DMR, DOC, DOE, DOR, DOS, DPH, and others
  • Personnel/Payroll and Employee Reimbursements:
    • The Attachments show payroll-related PYD charges and employee reimbursements, indicating impact on payroll accounts and reimbursements tied to prior-year shortfalls.

Procedural and Timeline Aspects

  • Statutory Basis:
    • Item 1599-2040 of Section 2B of Chapter 9 of the Acts of 2025 requires this annual Paid Prior Year Deficiency Report to be submitted to the Ways and Means committees.
  • Reporting Schedule:
    • The document is dated May 6, 2026, with a “Paid PYD Through the Third Quarter of Fiscal Year 2026” timestamp (as of 27-Apr-2026 in the attached section).
  • Attachments:
    • The main report is accompanied by a detailed, multi-page (163-page) attachment enumerating individual PYD transactions, including department, appropriation, document IDs, and amounts.

Implications and Impact

  • Budgetary Impact:
    • PYD deficiencies are being recouped from current-year departmental appropriations, reducing available current-year funds for those departments.
    • The distinction between fund-sufficient and fund-insufficient accounts clarifies the source of PYD repayments and the broader cash-flow implications for departments.
  • Transparency:
    • The report provides a transparent accounting of how prior-year deficiencies have been paid and recouped, supporting oversight by the Ways and Means committees.

If you’d like, I can extract and highlight the top-10 largest PYD transactions or provide a department-by-department digest summarizing total PYD repayments for FY2026 Q3.

Compiled from official sources — confirm details with the bill’s official record.

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