Code of Massachusetts Regulations
840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION
Title 840 CMR 4.00 - Financial Operations/standard Method of Accounting
Section 4.02 - Entries and Posting of Accounts; Trial Balance and General Ledger

Universal Citation: 840 MA Code of Regs 840.4

Current through Register 1531, September 27, 2024

Every board shall establish, number, and maintain ledger accounts in the form prescribed by PERAC.

(1) Transactions shall be entered daily.

(2) A Trial Balance shall be run monthly.

(3) A General Ledger shall be run monthly.

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