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STATE BUDGET 101

"…the governor shall recommend to the general court a budget which shall contain a statement of all proposed expenditures of the commonwealth for the fiscal year, including those already authorized by law, and of all taxes, revenues, loans and other means by which such expenditures shall be defrayed…All appropriations based upon the budget to be paid from taxes or revenues shall be incorporated in a single bill which shall be called the general appropriation bill. The general court may increase, decrease, add or omit items in the budget."

-The Constitution of the Commonwealth of Massachusetts,
excerpt from Article CVI, Sections 2 and 3

The drafting and debate of the state's annual budget is one of the largest and most complex responsibilities of state legislators. In fact, the process for the next Fiscal Year (which begins on July 1st) is already underway. The chart below illustrates the steps in the annual budget drafting process. This chart will be updated throughout the process.

Timetable of the Budget Process

Massachusetts government is funded on a fiscal year basis. The Fiscal Year 2011 runs from July 1, 2010 through June 30, 2011. This timetable, adapted from one created for mass.gov, explains the various stages of the budget process and provides links to the relevant legislation and resources.

Legislation & Related Documents

Budget-writing steps

Governor’s Budget

January 28, 2010

The budget begins as a bill that the Governor submits in January (or February if at the start of a new term) to the House of Representatives.

House Ways and Means Budget

Following a series of public hearings, the House Ways and Means Committee reviews this budget and then develops its own recommendation.

House Budget Debate

The full House then debates the bill and adopts and proposed amendments.

House Final Budget

Once debated, amended and voted on by the full House, it becomes the House budget bill.

Senate Ways and Means Budget

At this point, the House passes its bill to the Senate. The Senate Ways & Means Committee reviews that bill and develops its own recommendation.

Senate Budget Debate

The full Senate then debates the bill and adopts any proposed amendments.

Senate Budget

Once debated, amended and voted on, it becomes the Senate's budget bill.

Conference Committee Report

House and Senate leadership then assign members to a joint "conference committee" to negotiate the differences between the House and Senate bills. Once that work is completed, the conference committee returns its bill to the House for a vote. If the House makes any changes to the bill, it must return the bill to the conference committee to be renegotiated. Once approved by the House, the budget passes to the Senate, which then votes its approval.

Governor's Vetoes

From there, the Senate passes the bill to the Governor who has ten days to review and approve it, or make vetoes or reductions. The Governor may approve or veto the entire budget, or may veto or reduce certain line items or sections, but may not add anything.

Veto Overrides

The House and Senate may vote to override the Governor's vetoes. Overrides require a two-thirds majority in each chamber.

Final Budget

The final budget is also known as the General Appropriations Act or "Chapter [#] of the Acts of 2010."