Section 15. The department shall, for the purposes of compliance with state finance law, operate as a state agency as defined in section 1 of chapter 29 and shall be subject to the provisions applicable to agencies under the control of the governor including, but not limited to, chapter 29, chapter 7A, chapter 7 and chapter 10; provided, however, that the comptroller may identify any additional instructions or actions necessary for the department to manage fiscal operations in the state accounting system and meet statewide and other governmental accounting and audit standards. The department shall properly classify the department's operating and capital expenditures, and shall not include any salaries of employees in the department's capital expenditures. Unless otherwise exempted by law or the applicable central service agency, the department shall participate in any other available commonwealth central services including, but not limited, to the state payroll system pursuant to section 31 of chapter 29, and may purchase other goods and services provided by state agencies in accordance with comptroller provisions. This section shall not apply to the Massachusetts Bay Transportation Authority, the Massachusetts Port Authority or the regional transit authorities. The comptroller may chargeback the department for the transition and ongoing costs for participation in the state accounting and payroll systems and may retain and expend such costs without further appropriation for the purposes of this section. The department shall be subject to section 5D of chapter 29 and subsection (f) of section 6B of chapter 29.