Section 29 Subsidiary accounts; emergency increase or decrease by interchange; sufficiency of funds to cover disbursements - Massachusetts Statutes

Section 29. Any subsidiary account set up as prescribed in the schedules referred to in section twenty-seven, on the books of any department, office, commission or institution, receiving an appropriation from the commonwealth, may be increased or decreased by the interchange with any other such subsidiary account within the same appropriation account by the officer in charge of such department, office, commission or institution upon his certification to the budget director that such interchange is required to meet unforeseen emergencies where funds are otherwise not available to protect the public interest, and, in the case of a department, office, commission or institution within any executive office established by chapter six A and seven, upon the prior written approval of the secretary having charge of such executive office. Every such certification shall include a statement of the details of the said emergency and of the probable consequences if the said interchange should not be made. An officer making any such certification or giving any such approval shall file forthwith a copy thereof with the comptroller, the house and senate committees on ways and means, and the house and senate committees on post audit and oversight. Under no circumstances shall an interchange otherwise authorized by this section be allowed into a newly established subsidiary account not prescribed by the schedules referred to in section twenty-seven.

The comptroller may accept affidavits that expenditures are in accordance with the purpose of such appropriation or subsidiary accounts and do not exceed the unencumbered balances of the amounts provided therefor. The comptroller shall refuse to permit a disbursement or the incurring of an obligation if funds or allotments of funds under an appropriation account or subsidiary account under an appropriation account, sufficient to cover such disbursement or obligation are not available and shall immediately give notice of such refusal to the department, office, commission or institution proposing the expenditure, and, in the case of a department, office, commission or institution within any of the executive offices established by chapters six A and seven to the secretary having charge of such executive office.

The commissioner of administration shall establish rules and regulations governing the interchange of funds under this section.