Section 8. The comptroller shall keep all general books of account and determine the extent and character of subsidiary accounts to be kept by all departments, offices, commissions and institutions of the commonwealth. He shall have full authority to prescribe, regulate and make changes in the method of keeping and rendering accounts, including adjustments for current or prior periods. He shall establish in each such department, office, commission and institution a proper system of accounts, which shall be uniform so far as is practicable, and a proper system of accounting for supplies, materials and fixed assets. He shall provide such safeguards and systems of checking as will ensure, so far as possible, the proper collection of all revenue due the commonwealth. The comptroller shall review at least annually all accounting systems related to nontax revenue for conformity to and compatibility with the standards of performance embodied in the state accounting system. Based on such reviews, the comptroller is authorized to direct state departments to implement such changes in such accounting systems as he deems necessary to meet statewide standards. Such direction shall govern all commonwealth funds and accounts unless specifically exempted by general or special law.

The comptroller is further authorized to direct departments to withhold services, exclusive of those related to health, welfare or public safety which are mandated by law, from any debtor as defined in section one of chapter sixty-two D subject to regulations promulgated by the comptroller. Such regulations shall include but not be limited to the following requirements:

(1) that the creditor agency issue four written notices to the debtor over a one hundred and twenty day period prior to requesting withholding of such services;

(2) that such notices advise the debtor of his right to a hearing before said agency; and

(3) that, unless otherwise provided by law, said agency shall hold a hearing pursuant to the provisions of chapter thirty A upon timely written application of the debtor.

Said regulations may authorize the comptroller to waive requirements at the request of an agency head provided that all waivers shall be in writing and state the reasons therefor.

The comptroller shall set late charges and flat fees in accordance with section 29H of chapter 29.