Who is a member?
Our members are the local governments of Massachusetts and their elected and appointed leadership.
The Division of Local Services’ Bureau of Accounts has issued a bulletin providing guidance regarding the procedures to amortize fiscal 2026 snow and ice deficits and related special accounting treatment of Commonwealth reimbursements related to fiscal 2026 snow and ice expenses.
BUL 2026-04, available online, offers revised guidance pursuant to a recently passed fiscal 2026 supplemental budget law (Ch. 101 of the Acts of 2026, Sec. 36), which included winter relief assistance for cities and towns, an initiative that was a top MMA priority for Fair Share surtax spending.
The supplemental budget allows cities and towns to amortize snow and ice deficits from the 2025-26 winter season for up to three years, and appropriates $100 million to reimburse cities and towns for snow and ice management costs, or infrastructure repairs, resulting from harsh winter conditions. The funding will be distributed based on two formulas, with $80 million to be distributed based on road miles and $20 million to be distributed to offset costs incurred in communities most hard hit by this past winter’s blizzard.
The DLS bulletin provides accounting guidance for the new Winter Recovery Assistance Program (WRAP) program reimbursements, in addition to amortization processes.
The DLS website offers additional information on provisions for emergency expenditures under Chapter 44, Section 31.
The DLS also offers searchable Municipal Finance Legal Guidance online.
For additional support regarding WRAP apportionments and reimbursement processes for eligible projects, cities and towns are advised to contact their local aid district contacts at the Massachusetts Department of Transportation.