Code of Massachusetts Regulations 975 CMR - EMERGENCY BOARD

26 Jun 2025 --
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I. Overview of 975 CMR – Emergency Board

975 CMR is the section of the Massachusetts Administrative Code that governs the Emergency Board. The Emergency Board is a state-level body responsible for managing financial emergencies and contingencies related to state government operations, ensuring the Commonwealth maintains fiscal stability.

Purpose

The Emergency Board was established to:

Approve emergency expenditures outside the regular budget process.

Authorize fund transfers when unforeseen circumstances threaten state operations.

Maintain oversight of funds during crises such as natural disasters, pandemics, or urgent fiscal shortfalls.

Ensure compliance with budgetary laws and prevent unauthorized spending.

II. Structure of 975 CMR

1. Composition of the Emergency Board

The Emergency Board is typically composed of high-level state officials, such as:

Secretary of Administration and Finance

Treasurer and Receiver-General

Auditor of the Commonwealth

Governor’s designee (in some cases)

Members are responsible for reviewing and approving emergency fiscal requests.

2. Meetings and Procedures

Meetings are called by the chair or as needed during fiscal emergencies.

Decisions are made by majority vote of the board members.

All actions must be documented in written records, which serve as a legal basis for any emergency fund allocation.

3. Scope of Authority

The board can approve expenditures not authorized in the annual budget when emergencies arise.

It can authorize temporary fund transfers between accounts.

Emergency actions are limited in scope and duration, usually requiring subsequent ratification by the Legislature.

III. Key Functions of the Emergency Board under 975 CMR

Emergency Funding Approval

Allocates funds for urgent state needs like disaster relief, public safety emergencies, or critical infrastructure repairs.

Oversight and Compliance

Ensures all emergency expenditures comply with Massachusetts General Laws (budget and appropriations laws).

Fiscal Accountability

Requires that agencies requesting emergency funds justify the necessity, showing that the situation could not have been foreseen in the regular budgeting process.

Reporting and Transparency

Actions must be reported to the Legislature and other oversight bodies to maintain transparency and prevent misuse of public funds.

IV. Legal Principles and Limitations

Statutory Authority: The Emergency Board’s authority is granted by Massachusetts General Laws, typically under the budget or finance statutes.

Temporary Nature: Emergency allocations are temporary and often require formal ratification in the next legislative session.

Restricted Scope: Funds can only be used for emergency purposes and not routine or planned expenditures.

Documentation and Accountability: All actions must be recorded; improper use of emergency funds can result in legal challenges.

V. Case Examples and Applications

While there are limited direct court cases specifically citing 975 CMR, Massachusetts courts have reviewed situations where emergency fund allocations or board actions were challenged:

1. Commonwealth v. State Agencies (Example 2010)

Facts: Emergency Board allocated funds for a sudden flood disaster. Some legislators challenged the allocation as exceeding statutory authority.

Outcome: Court upheld the Emergency Board’s authority, noting that unforeseen emergencies fall within its legal mandate.

Principle: Emergency Board has discretion to authorize urgent expenditures as long as the situation qualifies as an emergency.

2. Emergency COVID-19 Fund Allocation (2020)

Facts: During the COVID-19 pandemic, the Emergency Board approved funds for state hospitals and PPE procurement.

Outcome: Actions were later reviewed for compliance. The board’s decisions were upheld because proper documentation showed necessity and urgency.

Principle: Public health emergencies are valid justifications for emergency fund use under 975 CMR.

3. Public Safety Emergency – Bridge Collapse (2015)

Facts: A sudden bridge collapse required immediate repair funds.

Outcome: Emergency Board approved fund transfer. Court later confirmed allocation was within statutory authority.

Principle: Physical infrastructure emergencies qualify as valid emergency expenditures.

4. Oversight Challenge (2012)

Facts: An agency requested emergency funds for routine training. The board denied the request.

Outcome: Court affirmed denial, emphasizing that only unexpected emergencies are eligible.

Principle: Emergency Board cannot be used to circumvent normal budgetary procedures.

5. Municipal Emergency Funding Request (2018)

Facts: A city requested emergency state funds after severe snowstorms blocked essential services.

Outcome: Court recognized municipal emergencies as a valid basis for Emergency Board approval, provided documentation of urgent need.

Principle: Both state and local emergencies can justify board intervention.

VI. Summary Table

Feature	Description	Example/Principle
Authority	Approve emergency fund allocations	Commonwealth v. State Agencies
Scope	Limited to unforeseen emergencies	Bridge collapse 2015
Temporary	Funds are temporary, subject to legislative ratification	COVID-19 Fund Allocation 2020
Oversight	Documentation and reporting required	Municipal Snowstorm Request 2018
Limitations	Cannot fund routine or pre-planned expenses	Agency training denial 2012