User Guide

Background of the Massachusetts State Budget

House 1 is a legal document and submitted in the form of a bill.  It is the beginning of the process that creates the annual Massachusetts state budget that funds all aspects of state government:  the Courts, Legislature, Executive Branch agencies, dozens of boards and some authorities.  House 1 recommends funding levels for a fiscal year beginning on July 1 and ending on June 30. 

The Governor’s budget is called “House 1” because the House Clerk’s office has traditionally reserved the first bill number in each legislative session for the Governor’s budget.  In the second year of the legislative session, the bill is numbered “House 2”.  The State Constitution (MGL Chapter 29, section 6D) requires the Governor to file the budget by the fourth Wednesday in January. 

Because this bill is a legal document it may be confusing at time to understand or locate specific information. This guide is designed to help users locate information most important to them in a quick and efficient manner.

What’s new about this year’s budget?

This year the Governor is presenting the budget recommendation in a new program format.  This approach provides a comprehensive view on how dollars will be spent by agencies and directly translates into services provided to citizens. 

Program budgeting improves state agencies’ ability to manage and budget by results.  Agencies will identify and report to the public on outcomes for each program as part of the strategic planning process being undertaken this year by each Secretariat.  The result will be an unprecedented level of accountability for how tax dollars are being spent.

The Governor’s Budget Recommendation (House1)

The Governor’s Budget Recommendation (House 1) is separated into two volumes. Both volumes are available on-line and can be downloaded and printed by the user.  A navigational guide for the on-line version of the budget is provided at:  www.mass.gov/budget/governor

Volume 1

Volume 1 contains narratives that outline the framework of the Administration’s priorities for the coming Fiscal Year beginning July 1, 2013, summaries of achievements in certain key initiatives during the past fiscal year, as well as the recommendations for spending in program format at the funding source level (budgetary appropriations, federal grants, trust accounts and capital spending).  The on-line view of Volume 1 includes additional detail on the specific line items or accounts that fund each program and a search capacity that will permit the public to look up programs or areas of interest by department, key word, account line item and other criteria.

Volume 1 is divided into five sections:

Budget Message

Both the Governor and the Secretary of the Executive Office for Administration and Finance offer an overview of the issues and opportunities which the Commonwealth faces during the upcoming fiscal year.  The budget narrative emphasizes why and how decisions have been made in developing the FY2014 budget and the impact it will have on residents and businesses of the Commonwealth. 

MassResults

MassResults builds on the Administration’s overarching goal for transparency and aligns strategic planning initiatives to continue to improve the Commonwealth’s ability to budget and manage based on results.  It describes significant achievements and projected goals for the Executive Office for Administration and Finance’s Commonwealth Performance, Accountability and Transparency Office (CPAT).  This Office was created as part of the FY2012 budget and provides leadership within and across Executive Branch agencies in areas such as federal grants management and reporting, strategic planning, development of program outcome measures, audit tracking and compliance, Open Checkbook and other transparency initiatives.

Issues in Brief

This section describes the core policy initiatives that the Administration embraces.  These narratives provide a clear description of key issues facing the Commonwealth and the Administration’s accomplishments and plans for addressing each issue.  The Governor’s priorities are comprised of four main initiatives and other key initiatives as listed below. 

Governor Patrick’s Priorities

Changing the Way Government Does Business

Budget Recommendations

This section of Volume 1 contains the Fiscal Year 2014 Program Budget Recommendations.

FY2014 Program Budget Recommendations (Report Version)

In this section of the FY2014 Governor’s Budget, you will see the Administration’s funding recommendations for the next fiscal year (July 1, 2013 – June 30, 2014) in program format.  These recommendations are categorized in the following three sub-sections that progressively provide a greater level of detail to the reader:

1. Executive Overview of Government Functions

Government Function is a high-level way of reporting recommended funding levels for services provided by the Commonwealth.  There are eleven major functions of government services.  In some instances, the Government Function titles have similar names to Executive branch secretariats.  However, more than one secretariat or department may contribute to providing a program under a Government Function.  The location of a program under a Government Function is determined based on the content of the service being provided, not the department providing the service.  All branches of Massachusetts state government are included in these eleven functional areas including the Executive Branch, Legislature, Judiciary, and Independent and Constitutional Offices.

The Executive Overview of Government Functions section lists the eleven Government Functions and their descriptions.  There is a bar graph at the top of the page to illustrate the FY2014 Recommended Spending for each Government Function and represents All Funds that support each Function, including budgetary appropriations, federal grant spending, trust spending and capital spending.

2. Program Category Budget Detail

Program Category is the second level of reporting, which represents groupings of related programs that provide a detailed picture of the activities included in each of the eleven larger government functional areas.

This section describes the Program Categories and Programs associated with each of the eleven Government Functions and the FY2014 Recommended Spending.  Government Functions are listed in alphabetical order as are Program Categories and Programs within each Program Category.  A pie chart depicts the Program Categories included within that Government Function and the proportion of FY2014 Recommended Spending (All Funds) for each Category compared with the total spending for all Categories within that Government Function.  Below the pie chart, there is a listing of each of the Program Categories, its description and the Programs included in that Category. Recommended Spending levels are shown next to each Program for both FY2014 Budgetary Appropriations and FY2014 Recommended Spending (All Funds) including budgetary appropriations, federal grant spending, trust and capital spending. 

3. Program Budget Recommendations

Program is a set of related activities or tasks that work together to achieve a common goal or objective.  In the program budget, each program is identified with the agency (department or office) that provides the program and with a specific budgeted amount for that program.  Funding for each program includes all sources of government funding that may finance the program.  The funds may be either appropriated or administered by the Commonwealth.  The “All Funds” reporting provides a clear picture of tangible spending values associated with each program. 

The All Funds Budget for each program provides detail on the source and amount of funding including budgetary appropriations, federal grant spending, trust spending and capital spending.

The Program Budget Recommendations section provides additional detail on each Program.  The section is organized by Government Function and Program Category in alphabetical order.  The Program title is indicated by italics. For each Program, there is a short description followed by a list of departments that provide the Program. Under each department name is a list of the funding sources used by the department to support the Program and the current Fiscal Year (FY)2013 Projected Spending and FY2014 Recommended Spending including budgetary appropriations, federal grants, trusts and capital spending. 

FY2014 Program Budget Recommendations (On-Line Version)

The on-line version of the Budget Recommendation section of the FY2014 Governor’s Budget provides a drillable view of the program budget going from the eleven Government Functions to the Program Categories and Programs associated with each functional area.  Users can continue to drill down to funding sources and then to the specific accounts that fund each program.  A comparison of projected spending for the current Fiscal Year 2013 and recommended spending for the next Fiscal Year 2014 is provided for each account including budgetary appropriations, federal grants, trust accounts and capital spending.  A robust search feature permits users to query the budget for items of interest.  An on-line navigation guide is provided to help users with searches and drill-downs. The program budget is available on-line at:  www.mass.gov/budget/governor

The On-Line user’s guide for the FY2014 Program Budget Recommendation is presented further in this document, following the description of tab 5 Aid to Cities and Towns, below.

Finding Program Information

For many readers of the budget recommendation this year, finding the funding level for a specific service or area of interest is made easier since the budget recommendation is organized by program.  It is not necessary to know the department providing the service.  If you know the name or the type of service you are interested in, you can review the list of programs in the Budget Recommendation section of Volume 1 and see both the department providing the program and the recommended funding for that program. 

Here is an example of what is presented in the printed version of Volume 1.

Title: A diagram of Program Structure - Description: A diagram showing that Program Structure is a tier starting with the highest level, called Government function, tier two represents Program Category, which is a grouping of similiar programs.  Tier three represents a program, which is an aggregate of of activities achieving a common goal.  Each program has an associated source of funding.

Program budgets are always presented with accompanying detail showing the department and dollar amount that the department proposes to spend for the program. 

Aid to Cities and Towns– Tab 5

Aid to Cities and Towns, otherwise known as local aid or Section 3, contains a descriptive narrative of the funding impact of the budget on the 351 municipalities in the Commonwealth, as well as a detailed alphabetical listing of all cities and towns.

FY2014 Program Budget Recommendations (On-Line Version)

Let’s start with a walk through of each screen in the on-line Program Budget, found in the section of Volume 1 entitled Budget Recommendations - FY2014 Program Budget Recommendations.  After this walk through, we will give you some helpful hints on how to find information most users will want to see, such as “how much does the Commonwealth or a single department spend on programs related to housing?” or “what is the FY2014 recommendation for a particular line item account and what are all the programs funded out of that account?”.

Step 1:  Understanding the Program Budget Screen Layout

At the top of each screen or page is a list of tabs that you can open to move to various parts of the program budget.  The tabs are:

Program Summary – this tab takes you to the landing page for the program budget.  It is the first screen that you see when you open the program budget and it shows the eleven Government Functions and their descriptions.  Also on this screen is a link “Optimize contents for screen readers” which provides users of assistive technology with additional text and features to maximize their ability to access the Program Budget.

Government Functions Detail – this tab takes you to a “one stop” view of all three levels of the Program Structure and lets the user click from one Government Function, Program Category and Program to another with increasing levels of detail ending with the Program Detail screen.  This screen shows the departments and accounts associated with the program and the funding level recommended for each program.

Administration Priorities – this tab shows the Administration’s four priorities highlighted in past budgets and in the FY2014 Budget Recommendation.  You can click on the icon for each priority to see the programs associated with that priority.  The program listing in the Administration Priorities tab is not exhaustive of all initiatives and actions being undertaken to meet each priority; the issues in brief found in Volume 1 provide a full overview of all of these initiatives.

View by Department – this tab lets the user select a particular unit of government such as Secretariat, Department or Independent and Constitutional Office to see the programs provided by that organization.  Continuing to click on a Program brings you to the Program Detail screen.

Program Search – this tab provides access to two search functions. The first screen is a simple basic search feature that lets you enter any keyword that you are interested in looking up.  The second search feature provides more search options and can be found by clicking the button labeled “Advanced Search” at the top of the screen.  In the advanced search, you can look up state organizations, accounts, funding sources and programs using drop downs to select from.

Also at the top of each screen in the on-line Program Budget are buttons that link users to:

The Glossary – terms and definitions used throughout both Volume 1 and Volume 2 budget presentations

Site Tips – hints and instructions to assist users to access the program budget with assistive technology and provide tips on browser compatibility.

On the left margin of each screen is a listing of Quick Links which permit the user to move quickly from one section of the on-line budget books to another.  Each major section of Volumes 1 and 2 are listed in the Quick Links.

Step 2:  Program Summary Screen (Tab 1)

This screen shows eleven icons representing the eleven Government Functions.  Click on the link at the top of the screen if you wish to “Optimize content for screen readers”.  You will be taken to a home page with additional information on how to navigate the program budget drillable screens.

On the Program Summary screen there is a pie chart showing the relative proportion of FY2014 Recommended Spending for all funds for each Government Function compared with all Functions.  Just below the pie chart is a list of all Government Functions color coded to match the pie chart.  For screen readers the pie chart is converted to table.

Hover over an icon to see the description of the Government Function immediately below the display of all icons.  Click an icon to go to the next level of detail on the Government Functions Detail tab to see the Program Categories within that Government Function.  A user can also select a portion of the pie to be taken to the Government Functions Detail tab.

There are three links at the bottom of the Program Summary screen that connect the user to other tabs:  Administration Priorities, Department (View by Department tab) and Program Search.  These tabs are described in later sections of this guide.

 

Step 3:  Government Functions Detail (Tab 2)

The next screen can be accessed by clicking a Government Function icon or segment of the pie chart on the Program Summary screen.  On this screen you can see all three levels of the Program Structure for any Government Function.  This screen defaults to the Government Function you selected on the Government Functions screen and you will see that Function in the drop down box labeled Government Function.  If you want to see another Government Function from this screen, just go to this same drop down box, select another Government Function and hit Go.  The description of the Government Function is provided directly under the Function name at the top of the screen.

When you select a Government Function, you will immediately see a pie chart that shows the Program Categories within that functional area and the relative proportion of recommended all funds spending for each Program Category compared with all Categories in that functional area. The Program Categories are color coded and listed to the right of the pie chart.  The pie chart is converted to a table for screen readers. 

Just below the pie chart you will see a section of the screen called Program Categories, providing a list of all Program Categories for that Government Function and the FY2013 Projected Spending and FY2014 Recommended Spending from all funding sources for each Program Category.

To drill down to additional detail, click the binoculars preceding any Program Category and a pop up box will appear to the right of the listing of Program Categories.  The box will show the description of the Program Category you selected and a list of all Programs in that Program Category.  The FY2013 Projected Spending and FY2014 Recommended Spending from all funding sources also appear next to each Program.

To continue to drill down to more detail, click any Program in the pop up box to go to the Program Details screen.

Step 4:  Program Details

To access the Program Details screen the user may drill down from the Government Functions Detail screen as described above or may click the Program name whenever a Program appears on other screens.  The Program Details screen shows the description of the Program you selected and in the top half of the screen gives a list of all departments or agencies providing the program and the FY2013 Projected Spending and FY2014 Recommended Spending from all funding sources by each department and totaled for all departments providing the program.  The bottom half of the screen is labeled Department Details; this section defaults to the first department providing the program and gives a breakdown of funding coming from each of four funding sources that comprise the all funds budget amount:  budgetary appropriations, federal grant spending, trust spending and capital spending.  The FY2013 Projected Spending and FY2014 Recommended Spending are given for each of these funding sources.  Only those funding sources that contribute to a Program are listed here.  On the right side of the Department Details section is a pie chart that shows the relative proportion of funding for the program from each of its funding sources for that department.  The pie chart is converted to a table for screen readers.

To continue to see the line item accounts funding each Program, the user can click the button at the top right of the Department Details section of the screen, labeled View All Accounts. A pop up window appears that shows the Program and Department you are viewing with the funding sources listed.  By clicking the +/- button next to a funding source, you will see a list of all accounts from that funding source that fund the program.  The account name, account number and FY2013 Projected Spending and FY2014 Recommended Spending are shown for each account.  This is the lowest level of detail that is provided in the Program Budget.  Please note that no account numbers are provided for capital spending.

It is recommended that once you are finished viewing the accounts in the pop up window, you close the window by clicking the X on the upper right corner.

From the Program Details screen, you can select another department to view by going to the drop down in the middle of the screen labeled Select a Department. The Department Details section of the screen will be refreshed with another department and the funding details for that program. 

To return to the Government Function Details screen to select another Government Function or Program Category, click the Government Functions Detail tab located at the top of the screen.

Step 5:  Administration Priorities (Tab 3)

To view the Programs that are directed at meeting the Administration’s targeted initiatives the user may select the tab labeled Administration Priorities.  There is also a search feature that you can use to see Programs associated with one of the four priority areas which we will describe under Program Search.

The screen lists the four Administration Priorities with a short description of each and the FY2014 Recommended Spending from All Funds for each Priority.  By clicking the icon next to each Priority, a second screen opens that shows the Priority, its description and the Programs supporting that Priority.  FY2013 Projected Spending and FY2014 Recommended Spending from all funding sources (budgetary appropriations, federal grant, trust and capital spending) are shown for each Program.  A pie chart depicts the relative amount of recommended spending for FY2014 for each Program compared with all Programs directed at the Priority.  The pie chart is converted to a table for screen readers. To drill down to more detail on each Program, click the Program name and you will be taken to the Program Detail screen.

To select another Priority, simply click the icon representing that Priority on the left side of the screen.  The button labeled Priority Descriptions will return the user to the screen as it first appears so that all priority descriptions are visible on the right side.

There is a link on the Administration Priorities screen that will take the user to the issues in brief section of Volume 1 where more information on all the initiatives and actions being undertaken to meet each priority can be found.

Step 6:  View by Department (Tab 4)

User may wish to find all the Programs that are provided by a particular unit of government such as a department.  This tab is a quick way to do this.  There are two drop down boxes at the top of the screen.  The first box labeled Secretariat/Independents lists all Executive Branch Secretariats, Independent and Constitutional Offices including the Legislative and Judicial branches of government.  The second drop down box labeled Department lists departments or agencies within each branch of government.  You can select from either drop down to find a unit of government that you are interested in or you can use both together.  If you do not make a selection, the screen shows an alphabetical listing of all departments and the FY2014 Recommended Spending from all funding sources for each.  Once you select from the drop down box and click Go, the screen is refreshed to show only those departments included in your selection.

To see the Programs provided by each department or other unit of government, click the binoculars next to the department name on the left side of the screen.  The screen will be refreshed to show a box on the right side with the name of the department, the FY2014 Recommended Spending for the department and the list of Programs provided by the department with associated FY2014 Recommended Spending for each. A pie chart at the bottom of the box shows the relative size of each Program’s recommended spending compared with the total department all funds budget.

To see more detail on each Program, click the Program name and you will be taken to the Program Details screen.  To return to the Program listing on the View by Department screen, click the View by Department tab at the top of the screen.

To select another department on the View by Department screen, click the binoculars next to the different department name on the left side of the screen.  The right side of the screen will be updated with the new department’s list of programs.

Step 7:  Program Search (Tab 5)

This tab opens to a basic Program Search screen.  The screen will show a list of all Programs in alphabetical order with the FY2014 Recommended Spending for each.  The user can scroll down this list of approximately 375 Programs by using the up and down arrows at the bottom of the screen.  The arrows next to the Program column title permit the user to re-sort Programs by ascending or descending order.

To limit and refine the search, the user can enter a keyword in the box at the top of the screen and hit Go.  The search function will review Program names and descriptions to find matches to the keyword and the resulting list of Programs will appear in alphabetical order in the bottom half of the screen.  FY2014 Recommended Spending will appear next to each Program and the total of all items will appear at the top of the list.  Depending on the number of items returned in your search, you may need to scroll down the screen to see all returned Programs.  Each screen will display approximately 25 Programs.  To find out more about a Program, click the name and you will be taken to the Program Details screen.

To select another keyword, enter the keyword and hit Go.  The latest search results will be displayed below.

Users can use partial words and can use different words that mean the same thing (e.g. law enforcement, police).  If your search criteria are very broad, the results may take a minute or two to be returned and you will see a clock with spinning hands to let you know the system is searching.

A second search screen can be accessed by selecting the button at the top of the Program Search screen labeled Advanced Search. The criteria you can use for searches are contained in the boxes at the top of the screen. 

The user can select drop downs for the following criteria:

The user may also enter search criteria in two other boxes:

The lower half of the screen will be refreshed with the results of your search when you hit Go.  As with the basic search functionality, you may need to scroll through additional screens to see the full results of your search.  The Program list resulting from your search will show the FY2014 Recommended Spending for each Program and the total for all Programs.  You may click the Program to go to the Program Details screen for more information.

Helpful Hints: Using the On-Line Program Budget

Here are some helpful hints on how to find information most users will want to see when reviewing the Program Budget.

To use the banner links at the top of every screen:

To use the search feature at the top of each screen:

To view the Budget Recommendations section (Volume 1) and Appropriations Recommendations section (Volume 2):

To use the drill down features of the on-line budget:

Volume 2: Available on-line at:  www.mass.gov/budget/governor

Volume 2 features the budget development process, organization of state government, long term budget and revenue forecasts, financial statements, and detailed schedules for appropriation recommendations (dollars and language), operating transfers, local aid, tax expenditures and outside sections of the proposed budget.

It elaborates in detail the financial schedules required by statute and includes funding recommendations at the line item or account level to support the programs listed in Volume 1.  Volume 2 includes:

Budget Development

The budget development section introduces a discussion of the state’s fiscal condition, financial policies, revenue trends, governance structure and specific challenges faced in the development of the FY2014 budget.

Financial Statements

The financial statements include comprehensive charts that track actual versus projected revenues compared with spending for previous, current and upcoming fiscal years. Tracking spending from year to year is broken out by funds for all of the budgetary items.  The Financial Statements section includes:

Capital Budget

The capital budget section describes the Commonwealth’s five-year capital investment plan, which includes accomplishments and initiatives to date, sources of capital funds, debt affordability policies and description of capital investments by investment categories. 

Appropriation Recommendations

The Appropriations Recommendation section of Volume 2 provides detailed information at the account level of detail.  Massachusetts General Law (MGL Chapter 29, section 6 D) dictates the format that all budget documents must follow and these required schedules are also included in this section.  The section includes:

The Preamble and Sections 1-1C link takes users to the following links:

-    Revenue by Source and Fund (section 1A)

-    Non-Tax Revenue Summary (section 1B)

-    Consolidated Transfers (section 1C)

The Section 2 Preambles link takes users to the following links:

-    The Preamble for each government entity included in the House 1 bill which references sections 2 (line item appropriations), 2B (chargebacks) and 2D (federal and trust funds)

The Line Item Recommendation link takes users to the on-line line item or account version of the FY2014 Governor’s Budget Recommendation.  This is a drillable version of the line item budget and includes the following tabs:

-    Budget Detail – This tab shows a table of all government areas, secretariats/independents and departments with the FY2014 Budgetary Recommendations; FY2014 Federal, Trust and Intergovernmental Service Funds (ISF) Recommendations; FY2014 House 1 and FY2014 Non-Tax Revenue for each entity.  The user can drill down to the Department Details screen to see account level budget information for each department.  The Department Details screen shows a table of Account Types (such as budgetary appropriations, federal grants, trusts, ISF and retained revenues) which can be opened to see details on specific accounts such as line item name and number, General Appropriations Act (GAA) amounts for two previous fiscal years, the current GAA amount, current year projected spending and the FY2014 House 1 amount for that account.  Information on Spending Categories (such as wages and salaries) is also available on the Department Details screen. 

-    Budget Summary – This tab shows FY2014 House 1, FY2014 Budgetary Recommendations and FY2014 Federal, Trust and ISF Recommendation for all government areas.  It gives a quick high level picture of the recommended spending levels across state organizations. 

-    Historical Budget – This tab shows three prior years of budgeted GAA amounts, current fiscal year projected spending and FY2014 Budgetary Recommendations in a drillable format by government area, secretariat/independents and department. The user can drill down to the Department Details screen from this table.

-    Historical Spending – This tab shows actual spending for three prior years, project current year spending and the FY2014 Budgetary Recommendations by Spending Category in a drillable format by government area, secretariat/independents and department.  The user can drill down to the Department Details screen from this table.

-    Historical Employment – This tab shows the state workforce funded from budgetary appropriations for June of the preceding three fiscal years, approved levels for the current fiscal year and the projected level for FY2014 based upon the recommended budget in a drillable format by government area, secretariat/independents and department. The user can drill down to the Department Details screen from this table.

-     Account Search – This tab permits the user to search for any line item account by entering an account number in 1234-5678 format (such as 1100-1100) or by entering keywords which are contained in the account description (such as education).  The search results show in a table that includes the account number, department name, account name, account description and FY2014 House 1.  Links in the account description take the user to relevant statutes and Executive Orders.  The user can also access the Department Details screen from this table by clicking on a department name.

-    The On-Line user’s guide for the FY2014 Budget Recommendation in account format is presented further in this document, following the description of Resources, below.

The Line Item Summary link provides a listing of all line items in the FY2014 Governor’s Budget Recommendation. Accounts are listed in numerical order.  The listing also identifies each account that was consolidated into another line item.  The listing displays the account number, title, funding received in the previous budget, current year spending, the FY2014 Recommendation and a crosswalk notation that allows users to determine the location of former accounts.

What is a Line Item?

Line items, also called accounts, represent the individual funding recommendation by agency, department or office. It is the unit by which the Legislature appropriates money. In most cases a single department may have multiple line items that make up a department’s total budget.

Finding Line Item Information

Line items consist of an eight-digit account number (e.g., 4403-2007).  Each line item has language identifying the source of funding, the recommended appropriation amount and parameters on how the money may be spent. 

In Volume 2, in order to locate information on a service or area of government in H1, you must know where the account resides in the governmental hierarchy.  A common structure for locating a line item is as follows:

Secretariat →

Department →

Line Item (Account)

For example, if information on “supplemental nutritional” funding in the Commonwealth is being sought, there must be a general understanding that this funding resides in the Department of Transitional Assistance within the Health and Human Service Secretariat:

Executive Office of Health and Human Services

Departmental of Transitional Assistance

Supplemental Nutritional Program

Agency Information

The Agency Information link brings users to Secretariat and department web sites, organizational charts, key reports and related information such as statutes and Executive Orders that are relevant to each government entity.

Operating Transfers

The operating transfers are stated in Section 2E of the bill known as House 1.  This reflects spending that occurs in "off-budget" trust funds.  While expenditures for these programs will continue to occur from trust funds, Section 2E reflects the spending that occurs through transfers to those funds. This section is particularly important to highlight the Governor’s commitment to transparency and accountability in the budget. 

In the program version of the budget, many trust accounts are included in the “all funds” reporting of program spending in order to give a more complete picture of the cost of the program.  These accounts can be identified by looking for “trust spending” in the program budget under each program.  In the on-line version of the program budget, search on “trust” under “funding sources” to see programs funded from trust accounts.

Local Aid

Local aid represents Section 3 of the bill.  Local aid contains a descriptive narrative of funding impact on the 351 municipalities in the Commonwealth based on budget recommendations, as well as a detailed alphabetical listing of all cities and towns and recommended funding levels for local aid including Chapter 70 and unrestricted local aid.

Outside Sections

The outside sections are shorter pieces of legislation that are attached to the budget to legally implement recommendations of the budget.  Often times, an existing law must be changed to make the provisions of the recommended budget possible.  An outside section may impose a financial impact or suggest a language change.  All outside sections are in narrative format. This is section 4 of the bill.

How to Read an Outside Section

The following outside section example authorizes limited transferability between line items in the same executive office after a 15 day notice to the Legislature:

This excerpt displays an example of an outside section.  The budget document displays the titles of each outside section, their section numbers as listed in the bill and their short written descriptions.  In this examle, Section 30, Line Item Transferability, is displayed along with its short descriptor.  In general, this outside section is asking the Legislature to approve limited transferability authority between line items with the same executive office, after 15 day's notice to the Legislature.

Tax Expenditure Budget

While the Commonwealth collects more than $21 billion in taxes each year, there are numerous exemptions to the current tax law which are estimated to cost the state more than $14 billion in FY 2014. This is significantly less than last year’s total of $26 billion.  In July 2012, legislation was enacted stating explicitly that “sales that do not involve tangible personal property shall not result in tax expenditures”.  Because of this five considerably large TE items were removed from the total.

How to Read a Tax Expenditure

A tax type, such as personal income tax, contains all the elements of personal income tax expenditures.  By this we mean that it contains the federal classification of the tax, the description, the legal reference (the Internal Revenue Code) and the estimated amount of potential revenue to the Commonwealth that is “lost” due to this exemption.

An excerpt from the Tax Expenditure Budget section of the budget book.  This example illustrates a Personal Income Tax Exemption for Workers' Compensation Benefits.  As in all Tax Expenditures in this book the following  useful information is provided:  the tax exemption's title, its Class Identification Number, a short description, the Internal Revenue Code, and the estimated revenue loss that this item has on the Commonwealth in FY11.

Resources

Additional resources are located in the final section of Volume 2, including:

  • Budget Downloads

     

    This section links users to many documents that can be downloaded including:

    Budget Data:  these sections can be downloaded in Excel

    Appropriation Recommendations (Line Items)

    Budget Recommendations (Programs)

    Local Aid Distributions

    Historical Spending

    Historical Budget

    FY14 Budget Comparison

    Budget Documents: these sections can be downloaded in pdf only

    Volume 1 – in its entirety or individual sections

    Volume 2 – in its entirety or individual sections

  • Related Legislation and Executive Orders

     

    This section links users to relevant statutes and Executive Orders useful in understanding the Budget Recommendation and state government in general.

  • University of Massachusetts’ Donahue Institute Economic Outlook Report

    The Economic Outlook Report is prepared by the Massachusetts State Data Center (Mass SDC) at the University of Massachusetts Donahue Institute and is relevant in evaluating the economic and financial condition and prospects of the Commonwealth of Massachusetts

  • Glossary of Budget Terminology

    The glossary is an alphabetical list of terms, acronyms and concepts that are particularly significant in understanding the development and presentation of the Governor’s Budget Recommendation.

  • Program Structure

    This is a listing of the three-tiered program hierarchy used in the program version of the FY2014 Governor’s Budget Recommendation.  It includes all Government Functions, Program Categories and Programs with a short description for each term.

    FY2014 Budget Recommendation (On-Line Budget in Account Format)

    Select the Quick Link “Appropriations Recommendations” under Volume 2 to view drillable screens that present historic, current fiscal year and next fiscal year recommended spending, non-tax revenue and employment levels by government area, department and account.  There are six tabs which provide additional context for reviewing the budget recommendations. 

    It is helpful to remember that by clicking a department name on any screen, you will be taken to the Department Details screen.  This screen lets users select criteria such as historical spending, historical budgets and historical employment levels for that department; users can also click the View All Accounts button on the Department Details screen to see line item accounts for that department. Information on how the department spends its budget by Spending Categories is also viewable.  The Department Details screen is a tool that many users will want to access.

    Please note that in general, pie charts in the on-line version of the line item or account budget are not drillable.  The user can select various criteria from a drop down box above each chart to change the view depicted on the chart.

    Step 1:  Budget Detail (Tab 1)

    The Budget Detail screen is the default screen when you click the “Appropriations Recommendations” link on the Quick Links Menu.  It is also the first tab in the tool bar at the top of this budget section.  There is a link at the top of the Budget Detail screen that enables increased capability for users of assistive technology (screen readers).  This link is labeled “Optimize Content for screen readers”.  Clicking on this link will take you to a home page with E Reader Site Tips for navigating the on-line drillable budget pages.  These tips are also included in the Site Tips button at the top of the screen.

    The Budget Detail screen shows a table of all government areas, secretariats/independents and the departments under each area.  There are twelve government areas representing all Executive Branch, Judicial, Independent and Constitutional Offices and Consolidated Transfers.  By clicking the +/- button next to a government area, you can drill down to see the secretariats/independents and departments within the government area and the FY2014 Budgetary Recommendations; FY2014 Federal, Trust and ISF Recommendations; FY2014 House 1 (total of these two amounts) and FY2014 Non-Tax Revenue projected for each department, secretariat/independents or government area.

    Three drop down boxes above the table let the user select a government area, secretariat/independent or department to filter the amount of information on the table.  You may use one or more of the drop downs.  Enter your selections and hit Go to refresh the table.  Please note that a selection in one drop down box does not filter selections in subsequent boxes.

    There is a pie chart in the lower half of the screen that gives a graphical representation of each of the dollar columns from the table above for all government areas.  You can select one of the four table columns from the drop down above the pie chart and the pie chart will refresh with a view of all government areas and the relative proportion for each area compared with all other areas.  The chart is static and only shows information at the government area level, not by secretariat/independent or department. The drop down selections are:

    o    Budgetary Recommendations

    o    Federal, Trust and ISF

    o    House 1 (combined Budgetary Recommendations and Federal, Trust and ISF Recommendations)

    o    Non-Tax Revenue

    Department Detail

    By clicking a specific department on the Budget Detail table, the user can drill down to the Department Details screen.  At the top of the Department Details screen you will see the name of the department and the FY2014 Budgetary Recommendation; FY2014 Federal, Trust and ISF; House 1; and FY2014 Budgetary Non-Tax Revenue amounts from the Budget Details screen.  A table in the middle of the Department Details screen shows Account Type which can be opened by clicking the +/- button to see specific accounts.  Account Types are:  Budgetary Direct Appropriations, Federal Grant Spending, Retained Revenue, Intergovernmental Service Funds (ISF) and Trust Spending.  The Department Details table shows for each account, the line item account or grant name and number, the two previous fiscal year’s General Appropriations Act (GAA) amounts, the current year GAA amount, current year projected spending and FY2014 House 1 amount.  Please note that only those account types that apply to a particular department will appear on this table.

    Just above the account type table is a drop down that lets the user select several important criteria to view for that department.  The user can select:  Historical Budget Levels, Historical Spending Levels or Historical Employment Levels just for that department. The table will be refreshed to show a view of each of these screens as they appear on the tabs with the same names.  Please refer to the guide sections below to learn more about each of these screens.

    Pie charts at the bottom of the Department Details screen break out the FY2014 Budgetary Recommendation for that department by Spending Categories (for example Wages and Salaries) and the FY2014 House 1 Recommendation by Account Types (Budgetary Direct Appropriations, Federal Grant Spending, Retained Revenue, Intergovernmental Service Funds and Trust Spending).

    At the top of the screen below the department name is a button labeled View All Accounts. This button will open a pop up window of the Line Item Details screen showing only those line items within a department.  The table that you will see includes line item account #, account name, account language, FY2013 Projected Spending and FY2014 House 1.  By using the drop down boxes you can filter the information on the line item table by account type and spending category.

    To see details on a particular account only, you can also just click on that account name on the Department Details screen.  The pop up will show Line Item Details just for that account.

    Step 2:  Budget Summary (Tab 2)

    The Budget Summary tab displays the FY2014 House 1 levels for all areas of government in a pie chart in the top half of the screen. Each sector of the pie depicts one of eleven government areas which include the eight Executive Branch Secretariats, the Judiciary, and all other Independent and Constitutional Offices. 

    The bottom half of the screen presents two additional pie charts which divide FY2014 House 1 into FY2014 Budgetary Recommendations and other categories of spending labeled FY2014 Federal, Trust and ISF Recommendation. The names of each government area appear below each pie chart. The user may click on the name of the government area below any of the three pie charts or on a segment of the pie charts on this screen to drill down to secretariat/independent and department.  Please note that one Government Area (Consolidated Transfers) is not included in the Budget Summary tab.  The Government Area Legislature is not included in the pie chart on Federal, Trust and ISF Recommendation.

    Step 3:  Historical Budget (Tab 3)

    The Historical Budget tab shows three years of amounts budgeted through the General Appropriations Act (GAA), the projected FY2013 spending which reflects the impact of the Governor’s mid-year budget reductions, and the FY2014 Budgetary Recommendations. Similar to the Budget Details screen, the user is presented with three drop down boxes at the top of the screen to select government area, secretariat/independents or department. The selection is presented in a table which shows the name of the entity (if government area or secretariat/independents is selected, you can drill down to departments under each). The department name is a link which will take you to the Department Details screen.

    The default for this screen is an alphabetical listing of government areas. +/- buttons let the user drill down to secretariats/independents and departments, again in alphabetical order.

    A pie chart at the bottom of the Historical Budget screen is similar to the pie chart on the Budget Details tab.  It allows the user to pick one of the columns shown on the table to see a picture of the relative % each government area represents compared with all government areas for that historical budget. The pie chart is static and the user cannot drill down further using the chart.  The default for the pie chart is FY2014 Budgetary Recommendations. 

    Step 4:  Historical Spending (Tab 4)

    The Historical Spending tab summarizes spending by spending category (see below for explanation).  Actual expenditures for FY2010, FY2011 and FY2012 are displayed, as well as projected FY2013 (current year) Projected Spending and FY2014 Budgetary Recommendations.  Actual spending rarely equals the exact budgeted amounts.  The reasons may include bills coming in higher or lower than expected, programs starting late, supply issues, accounting rules, or staff turnover.  The spending categories are:

    At the top of the Historic Spending screen are four drop down boxes that let the user select the government area, secretariat/independent, department and/or spending category.  You may select from one or more of these boxes.  The table in the middle of the screen will refresh to show the government entity or entities you selected with funding filtered by the selected spending category. If you want to see all spending categories for a department, do not make a selection in the spending category drop down box.

    The department name is a link which takes the user to the Department Details screen.

    The pie chart at the bottom of the Historic Spending screen shows historical spending by government area for any of the fiscal years on the table. The user can select the fiscal year from a drop down box above the chart. The pie chart is static and the user cannot drill down further using the chart.  Please note that the pie chart is most useful when depicting all Government Areas.

    Step 5:  Historical Employment (Tab 5)

    TheHistorical Employment tab displays the state workforce funded from budgetary appropriations as of June 2010, 2011, and 2012, approved for 2013, and projected for FY2014.  Employees are counted as full-time equivalents (FTEs) to allow for standard comparisons across years and to avoid confusion with part-time staff; for instance, 2 half-time staff are counted as 1 FTE.  The user can select from three drop down boxes to narrow the search by government area, secretariat/independent or department.  The results are shown in a table with the government entity and the historic, current and planned FTE levels for each.

    The department name is a link which takes the user to the Department Details screen.

    A pie chart at the bottom of the screen shows employment levels by government area for any of the fiscal years on the table.  The user can select the fiscal year from a drop down box above the chart.  The pie chart is static and the user cannot drill down further using the chart.  Please note that the pie chart is most useful when depicting all Government Areas.

    Step 6:  Account Search (Tab 6)

    The Account Search tab permits you to select any line item account to see more information on that account.  There are two boxes at the top of the screen where the user can enter the account number or any portion of the number (Account begins with) or can enter a keyword that describes the account and which may appear in its language (Account language contains).  If you know the full account eight digit number, you must follow the format 1234-5678 with a hyphen when entering the number.  If you are entering more than the first four digits, you must also enter the hyphen before the fifth digit.  A table is refreshed to show the account #, department, account name, account language and FY2014 House 1.  The screen defaults to a listing of all accounts in numerical order through which the user can scroll. 

    Account language contains links to statutes and Executive Orders that are relevant to the line item account.  Just click on a link to go to the statute or Executive Order.  Please note that this feature is not available for trust accounts.

    If you click on the name of a department on the line item table, you will be taken to the Department Details screen for that department.

    Helpful Hints:  Using the On-Line Account or Line Item Budget

    To search for a particular account or line item:

    To navigate between departments:

    To look up historical statutory language:

    To look up specific language for an account:

    To see all accounts for a given department:

  • Navigate to the Department Details screen using the Budget Details tab, one of the Historical tabs or the Line Item Search tab.
  • Click the View All Accounts button and a list of all accounts will be presented in a pop up window.
  • Technical FAQs (also found on any on-line screen by clicking Site Tips button at top of the screen)

    Which browsers are supported by this webpage?


    Accessibility FAQs (also found on any on-line screen by clicking Site Tips button at the top of the screen)

    How does this web page meet accessibility standards?

    Drop Downs
    1. Navigate to drop-down field.
    2. Use the Down Arrow key to enter the list. Navigate up and down the list using the Up and Down Arrow keys.
    3. Select values using the spacebar. For most drop-downs, multiple values can be selected.
    4. After a value is selected the cursor will move to the beginning of the drop down menu.
    5. Press ENTER leave the menu with selected values or press ESC to leave the menu without selected values.
    6. If your cursor jumps to the address bar and you cannot tab back into the page tab to the page tab in your browser window. Then CTRL+SHIFT+S from there you should be able to tab through the page normally. We suggest that users view our site in FireFox for a more usable experience.
    To download Firefox use the following link and follow their download instruction http://www.mozilla.org/en-US/firefox/fx/#desktop
    8. To skip drops down prompts use the TAB key.

    Table Navigation for Interactive Tables
    When the user tabs to the title of the table, they may need to press ALT+CTRL+DOWN ARROW key to enter the table. Use the ALT+CTRL+The arrow keys to navigate rows and hear column headers for cells. Interactive records will be announced while using the ALT+CTRL navigation.
    1. Press SHIFT+ENTER on an interactive record that you would like to explore
    2. Use the arrow keys to navigate the interactive record pop-up and ENTER to make a selection.

    Table Navigation for Interactive Hierarchy Tables
    When the user tables to the title of the table, they may need to press ALT+CTRL+DOWN ARROW key to enter the table. Table Headings can be read at by using the Up Arrow.
    1. Navigate to the data table and use the ALT+CTRL Down Arrow key to read the table data.
    2. To expand the row of data that you selected, press ENTER on ‘Expand’
    3. The table will refresh unprompted and the cursor will move, use SHIFT TAB to return to the table.
    4. Use the Down Arrow key to navigate the table.
    5. The hierarchy tables have 3 or 3 levels of information. At the lowest level of an expanded tree, you will have the ability to navigate to another screen for additional information.
    6. When on a Department or Account press ENTER to open new options for navigation.
    7. Press TAB and “Action Links” will be read use the left arrow key to highlight

    Session Time Outs

    The webpage will end a user’s session after 60 minutes of inactivity. To regain access, return to the main site.

    Scrolling Through Table Data
    When the user chooses to view the next 25 rows of data or by using any of the arrow buttons below the table, the page will refresh without announcing it. Also if a user expands a level after doing this the table will refresh without announcing it and revert back to the first 25 rows. User can use the view the next 25 rows to return to their previous place on the table.

    Navigation Shortcuts

    The following shortcuts are broken down by the area of the page the user is navigating through.

    1. Dashboard Navigation:
    o Focus on the first link of available dashboards: CTRL+SHIFT+F2
    o Navigate to the next Dashboard link: TAB (when focused on a link)
    o Select the Dashboard whose link has the current focus: ENTER
    o Focus on first dashboard page of the currently selected dashboard (applies to multi-page dashboards only): CTRL+SHIFT+F3
    o Navigate to the next Dashboard page tab: TAB (when focused on a tab)
    o Select the dashboard page whose tab currently has focus: ENTER
    o Move backward through sections on dashboard page: CTRL+SHIFT+U
    o Move forward through sections on dashboard page: CTRL+SHIFT+S
    o Move backward through elements of section: CTRL+SHIFT+F7
    o Move forward through elements of a section CTRL+SHIFT+F8
    Set focus to table object (to activate screen reader annotations): TAB (when screen reader announces a table)

    2. Menu Navigation:
    o Open Menu: ENTER
    o Move Up/Down menu or submenu items: UP/DOWN Arrow Key
    o Execute Menu Item action: ENTER
    o Open Submenu: ENTER
    o Close menu or submenu: ESC

    3. Drop Downs and Combo Box Navigation:
    o Opens drop down and combo boxes: ALT+UP/DOWN Arrow Key
    o Shows next/previous item in a combo box: UP/DOWN Arrow Key
    o Selects option: ENTER or SPACEBAR
    o Activate selected option: TAB to “GO” button, then ENTER
    o If your cursor jumps to the address bar and you cannot tab back into the page tab to the page tab in your browser window. Then CTRL+SHIFT+S from there you should be able to tab through the page normally.

    We suggest that users view our site in FireFox for a more usable experience. To download Firefox use the following link and follow their download instruction http://www.mozilla.org/en-US/firefox/fx/#desktop