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Education Laws and Regulations

603 CMR 10.00:

School Finance


  • 10.01: Authority, Scope and Purpose
  • 10.02: Definitions
  • 10.03: Accounting and Reporting: School Districts
  • 10.04: Financial Accounting and Reporting: Other Municipal Departments
  • 10.05: Documentation Requirements
  • 10.06: Annual School Spending Requirements
  • 10.07: Special Education Payments and Reimbursements
  • 10.08: Transportation Reimbursement, Resident Students
  • 10.09: Transportation Reimbursement, School Choice, Homeless and Charter School Students
  • 10.10: Audit Procedures
  • View All Sections

Most recently amended by the Board of Education: June 25, 2013.

10.01: Authority, Scope and Purpose

(1) 603 CMR 10.00 is promulgated pursuant to the authority of the Board of Elementary and Secondary Education under M.G.L. c. 69, §1B; c. 70, §§ 3 and 11; c. 71B, §2; c. 72, § 6; c. 76, §§12A and 12B.

(2) 603 CMR 10.00 governs school and school district record keeping and reporting of information required to determine compliance with state and federal education statutes, and regulations; to compute school district spending requirements and annual state aid allocations; and to evaluate progress toward meeting the objectives of St. 1993, c. 71 (the Education Reform Act of 1993).

For an official copy of these regulations, please contact the State House Bookstore, at 617-727-2834 or visit Massachusetts State Bookstore.

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