§ 1 Qualifications; election; tenure
§ 2 Assistant treasurer; bond; duties
§ 3 Oaths; bonds
§ 4 Salaries; source of payment
§ 7 Commissioners acting by appointment; compensation; travel expenses
§ 8 Traveling expenses
§ 9 Wilful violation of duty; penalties
§ 10 Collection and disbursement of county funds; investment of funds
§ 10A Disbursement of matching funds for federally funded programs
§ 11 Payment of expenses, etc.; restrictions
§ 12 Expenses of court sittings; court costs for indigent parties; delivery of bills to treasurer
§ 13 Filing of bills
§ 14 Statement of law authorizing payment of accounts; liability for payments; exceptions
§ 15 Accounts; form and contents
§ 16 Fiscal year
§ 18 Suffolk and Nantucket counties; applicability of laws
§ 19 County salaries; payment; payroll deductions; deposits to employee bank accounts authorized
§ 19A Accumulated vacation allowance; payment upon death or separation from service
§ 19B Deceased officers and employees; payment of salary to next of kin; effect
§ 19C Deposits in credit union; pension or retirement allowances
§ 20 Prosecution of suits upon bonds, notes, etc.; joinder of treasurer as party
§ 21 Delinquency of officers as to money payments; notification of district attorney
§ 22 Disposition of surplus money; deposits; investments; interest
§ 22A Deposit of funds restricted
§ 23 Money paid into courts; disposition; interest
§ 23A Unclaimed funds; disposition
§ 24 Overdue accounts; interest charge
§ 25 Annual report; contents
§ 26 Annual report of county commissioners; contents
§ 26A Capital facilities and capital facility projects; jurisdiction of capital planning and operations division
§ 27 Annual reports; publication and distribution
§ 27A Treasurer and custodian of certain funds
§ 28 Estimates of county receipts and expenditures; preparation; recordation
§ 28B Advisory board for county expenditures; action on proposed budget; public hearing; capital improvement fund
§ 30 Taxes; approval; computation
§ 31 Taxes; apportionment, assessment and collection
§ 32 Provisions of appropriation acts for counties and county hospitals; approved schedules; certification; transfers; purposes; expenditures in excess of appropriations; reserve fund
§ 32A Contributory retirement systems; anticipated costs; recovery of pension costs
§ 34 Expenses and liabilities incurred prior to appropriations; limitations; exceptions
§ 34A Expenses incurred prior to appropriation; highway agreements excepted
§ 35 Enforcement of provisions; conditions
§ 36 County receipts, cash on hand and expenditures; monthly account
§ 36A Emergency borrowing for extraordinary expenditures
§ 37 Borrowing funds in anticipation of tax income
§ 37A Bonds and notes; method of payment; use of proceeds; limitations
§ 37B Temporary notes; refunding; payment
§ 38 Sale of notes or securities; bids required; exceptions
§ 38A Bonds issued subject to call and redemption
§ 38B Refunding bonds and notes; issuance; limitations
§ 39 Interest rates
§ 39A Forms for note issues; contents, etc.
§ 39B Notes; procedure for issuance
§ 39C Bearer notes; procedure for issuance
§ 39D Payment of notes; notice
§ 39E Certification fee; refunds
§ 39F Effect of certification
§ 39G Facsimile of county seal on bonds, etc.; validity
§ 39H Facsimile of county seal on bonds, etc.; authorization of making and use
§ 39I Facsimile of county seal on bonds or notes; validity of signatures of officers leaving office before delivery of bonds or notes
§ 40 Fines; accounting; returns
§ 41 Payments to treasurers; sworn statements
§ 42 Auditor of Boston; additional duty
§ 43 Exchange of order instruments for bearer instruments; penalty for noncompliance
§ 43A Surety bonds of officers and employees; payment of premiums
§ 43B Recovery on surety bonds of officers and employees; effect of acceptance by county of additional annual bond
§ 47 Penalty for noncompliance with orders
§ 48 Establishment of board; membership; election; tenure, etc.
§ 49 Classification of positions; ”salary” defined
§ 51 Personnel board; powers and duties; discharge of employees, etc.
§ 51A Definitions
§ 51B Salary schedules
§ 52 Classification and allocation of offices and positions; review
§ 53 County commissioners; powers and duties
§ 53A Director of affirmative action; affirmative action plan; reports
§ 54 Newly elected officers, etc., to receive minimum rate; exceptions; recommendations for promotions, etc.
§ 55 Salaries to be full compensation; overtime pay, etc.
§ 56 Suffolk county; applicability of act; classification agencies in other counties
§ 57 Deferred compensation program for employees; authorized investments; requisites; limitations
§ 57A Employee individual retirement accounts

Terms Used In Massachusetts General Laws > Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Probate: Proving a will
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.