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The charts below illustrate the overall spending by major government area and funding source, based on the Commonwealth’s 2012 financial report.
Spending Sources
| Spending Type | Percentage | Spending Amount |
| Medicaid | 20% | $10,431,108.00 |
| Health & Human Services | 14% | $7,192,732.70 |
| Independents | 13% | $6,771,010.98 |
| Education | 12% | $6,365,018.33 |
| Direct Local Aid | 9% | $4,929,489.00 |
| Pensions | 8% | $4,072,397.00 |
| Administration & Finance | 6% | $2,995,066.93 |
| Transportation | 4% | $2,323,486.00 |
| Debt Service | 4% | $2,180,664.00 |
| Public Safety | 2% | $1,244,596.00 |
| Housing & Economic Development | 2% | $1,230,380.40 |
| Judiciary | 1% | $779,972.28 |
| Energy & Environmental Affairs | 1% | $495,529.69 |
| Other | 1% | $479,564.00 |
| Labor & Workforce Development | 1% | $451,389.17 |
| Legislature | 0% | $58,337.00 |
| 100% | $52,000,741.49 |
Spending Breakout Definitions
| Medicaid | Amounts paid to support the program of health insurance for the poor. Approximately half of the amounts spent are reimbursed by the federal government. |
| Health and Human Services | Departments responsible for improving the health of Massachusetts' citizens. Includes programs for public health, mental health, and developmental and other disabilities, as well as programs for children, veterans and the elderly. |
| Independents | Independently elected officials, such as the Treasurer, Attorney General, Secretary of State, Auditor, District Attorneys and Sheriffs, as well as independent Boards and Commissions, such as the Comptroller, Board of Library Commissioners and Ethics. |
| Education | Departments responsible for overall education in the commonwealth, including preschool, elementary, secondary and higher education. |
| Direct Local Aid | Amounts paid to Massachusetts’ cities and towns, with the largest amount for local education. |
| Pensions | Amounts paid to state retirees and local teacher retirees in the form of monthly pension checks. |
| Administration and Finance | Administrative departments responsible for state financial management, revenue collection, procurement, information technology, state facility management and maintenance, personnel policies and employee benefits, among other functions. |
| Transportation | MassDOT – responsible for overseeing the state's roads, bridges, transit and aeronautics systems, as well as the Registry of Motor Vehicles. |
| Debt Service | Repayment of principal and interest on amounts borrowed by the Commonwealth to finance capital investments. |
| Housing and Economic Development | Departments responsible for coordinating economic development efforts and providing housing supports. |
| Public Safety | Includes departments from the State Police and Department of Corrections to Emergency Management and Fire Services. |
| Judiciary | The Supreme Judicial, Appeals and Trial Courts and the various Massachusetts Court departments. |
| Other | Payments for refunded debt that was refinanced by the Treasurer. |
| Energy and Environmental Affairs | Departments responsible for energy policy and environmental stewardship, including state and urban parks, environmental protection, agriculture, fish and game, and mosquito control. |
| Labor and Workforce Development | Departments responsible for supporting the Commonwealth's workforce by making available new opportunities and training, protecting the rights of workers, preventing workplace injuries and illnesses, ensuring that businesses are informed of all employment laws impacting them and their employees, providing temporary assistance when employment is interrupted and promoting labor-management partnerships. |
| Legislature | The Massachusetts House of Representatives and Senate. |
*Interfund Transfers –The Commonwealth by law accounts for its activity in over 130 funds. In the Commonwealth’s financial statements, transfers between funds are classified as revenues and expenses. For example, when the Commonwealth transfers the year-end surplus from the General Fund to the Stabilization Fund, an expenditure is recorded in the General Fund and a revenue is recorded in the Stabilization Fund. These required accounting entries are shown in the financial statements but do not result in payments to external parties, so are not included in the Open Checkbook, nor are they reflected in the charts on this page.
The Massachusetts Open Checkbook
The Commonwealth is committed to displaying all state spending in the Open Checkbook. The first phase includes all vendor payments, with some exclusions for privacy purposes. We are working to add additional financial transactions, review the excluded vendors to confirm that they should be withheld, and mask any remaining data to remove the privacy concerns. Once the additional work has been completed, Open Checkbook spending will more closely match the audited financial statements.
