Canton, Massachusetts · Saved source text
Article 22 - Opioid Settlement Funds into the Opioid Special Revenue Fund pdf file
Saved text from 3 source pages. Transcription and OCR may contain errors; verify figures and wording against the original. Retrieved 2026-10-15.
Source page 1
Geoffrey E. Snyder
Commissioner of Revenue
Sean R. Cronin
Senior Deputy Commissioner
Bulletin
BUL-2023-7
G.L. c. 44, § 53 Clause 4: Opioid Settlement Receipts
TO: Local Officials
FROM: Deborah A. Wagner, Director of Accounts
DATE: December 2023
This guidance supersedes BUL-2023-6 and the July 7, 2022 edition of City and Town, Ask DLS:
Treatment of Opioid Settlement Payments.
On December 4, 2023, Governor Healey signed Chapter 77 of the Acts of 2023, Section 9 of
which provides, in part, for the following exception to the general rule that all receipts are to be
recorded as general fund revenue per G.L. c. 44, § 53:
“(4) non-recurring, unanticipated sums received by multiple cities, towns or
districts and not otherwise provided for by general or special law, may, upon the
approval of the director of accounts, be expended at the direction of the chief
executive officer without further appropriation only for the singular purpose for
which the monies were received” (emphasis added)
The Director of Accounts has determined that cities and towns that have received or will receive
funds in Fiscal Year 2024, or thereafter, pursuant to settlement agreements entered into by the
Commonwealth with opioid distributors and opioid-makers for prevention, harm reduction,
treatment, and recovery, may place said funds into a special revenue fund. The proceeds can then
be expended, without further appropriation, at the direction of the chief executive officer only for
the purpose identified in said settlement agreements.
Section 197 of the Act further allows a community to consolidate all monies previously received
for this purpose into the special revenue fund, mentioned above, in the following ways.
1. If prior year settlement funds have not otherwise been reserved (i.e., dedicated to a stabilization
fund) or become part of certified free cash, then those funds may be placed directly into the special
revenue fund.
2. If already dedicated to a stabilization fund, said dedication can be revoked at any time by vote of
the legislative body. Upon revocation, all statewide opioid settlement receipts previously received
may be placed in the special revenue fund.
3. If a community has settlement funds in a stabilization fund but did not dedicate future settlement
receipts, the money currently in stabilization can be placed directly into the special revenue fund.
In the case of #2 or #3 above, once funds are moved from the stabilization fund, by virtue of
having no remaining balance the stabilization fund can be removed from the balance sheet.
Supporting a Commonwealth of Communities
www.mass.gov/DLSSource page 2
4. Settlement funds that have become part of free cash may be appropriated into the special revenue fund by vote of the community’s legislative body. Once placed in the special revenue fund, monies can be spent without further appropriation for purpose identified in the settlement agreements. Any interest belongs to the general fund. The transfers of funds, noted in #1-#4 above, represent a limited ability to consolidate previously received opioid settlement monies into the newly allowed special revenue fund. These transfers are permitted only for this express purpose and should not be considered a general change to how monies are otherwise accounted for under the General Laws. If you have any further questions, please contact your BOA field representative.
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OPIOD SETTELMENT RECEIPT TRACKING
Company Received Date Location of Funds How to Access Funds
SCOTT & SCOTT 25,271.00 6/4/2022 General Fund - Free Cash Town Meeting Appropriation
BROWN & GREER PLC - Distributor Pmt Year 1 21,251.66 7/23/2022 General Fund - Free Cash Town Meeting Appropriation
BROWN & GREER PLC - Distributor Pmt Year 2 22,334.46 9/30/2022 General Fund - Free Cash Town Meeting Appropriation
JANSEN PMTS for Years 1 thru 5 85,079.85 11/5/2022 General Fund - Free Cash Town Meeting Appropriation
153,936.97 General Fund - Free Cash Transfer to Opioid Fund at May 24 ATM
NATIONAL OPIOID SETTLEMENT PMT 22,334.46 8/19/2023 FY '24 General Fund Receipts Transfer to Opioid Fund When Created
TOTAL TO DATE 176,271.43