Massachusetts Budget Process

A brief overview of the Massachusetts budget process

Description

Each fiscal year Massachusetts allocates resources for the operation of both state and municipal governments and such appropriations are agreed upon in advance during the previous fiscal year’s lengthy budget process. The Executive and Legislative branches each submit their own budget recommendations, beginning with the Governor (published as H.1 or H.2), followed by the House, and then finally by the Senate. After the Senate releases the final draft of their budget recommendations, a conference committee consisting of both House and Senate members convenes to come to a final agreement on the budget, which is then sent to the House and Senate for a vote. If the final “compromise” draft receives a favorable vote by both chambers, it is then laid before the Governor for a final review and signature. Once the budget is signed by the Governor, it is published as a “General Appropriations Act” for the upcoming fiscal year.

History of the Budget

Massachusetts Constiutional Amendment Article LXIII oversees the state’s current budgetary procedure, and Massachusetts General Law chapter 29, Section 6E legally requires the governor and legislature to produce a balanced budget for each fiscal year. Article LXIII wasn’t ratified until 1918 and was the result of many years of reviewing the efficiency of state finances. In 1916 the Commission on Economy and Efficiency, as described in a report to the legislature, discovered that large amounts of state revenue was being expended without appropriation. The Commission concluded that such an unsystematic budgetary process made it near impossible for the state to balance its finances. Since 1919, official state budgets have been published as “general appropriations acts,” and supplementary appropriations have been published as separate acts whenever necessary. 

Listing of Massachusetts Budgets: FY1919 - Current

List of Massachusetts State Budgets.csv

Notes on fiscal years:
FY1919 - FY1942: the fiscal year began on December 1st and ended on November 30th
FY1943: the fiscal year began on December 1st and ended on June 30th
FY1944 - present: the fiscal year begins on July 1st and ends on June 30th

For a comprehensive timeline of the budgetary process, as well as access to related documents, please visit the following sites:

Massachusetts General Court's budget information page

Massachusetts Executive Office for Administration and Finance's budget information page

• Budget Process Timeline
• Budget Terminology

Pre-1919 Appropriations and Proposed Budgets

Pre-1919 appropriations were published in various ways and can be searched for by narrowing down dates and using keywords. Keep in mind that early appropriations were made under different systems so they will not look the same nor be as comprehensive.

Acts Passed by the Legislature (1692-2010)

Proposed budgets, amendments, and other communication by the Governor, House and Senate (search using keyword “appropriations”):

Legislative Documents (Historical)

Legislative Documents (2009-Current)

Official daily proceedings of the House and Senate:

Journals of the Senate

Journals of the House of Representatives