Code of Massachusetts Regulations
840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION
Title 840 CMR 4.00 - Financial Operations/standard Method of Accounting
Current through Register 1518, March 29, 2024
840 CMR 4.00, establishing standard methods of accounting for boards, is promulgated by PERAC pursuant to M.G.L. c. 7, § 50 and M.G.L. c. 32, § 21. Except as may otherwise be provided by PERAC, or by supplementary rules of a particular retirement board approved by PERAC pursuant to 840 CMR 14.02: Supplementary Rules, or by statute, 840 CMR 4.00 shall govern methods of accounting of all retirement boards.
REGULATORY AUTHORITY
840 CMR 4.00: M.G.L. c. 7, § 50; c. 32, § 21.
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