This dataset has the following 19 columns:
| Column Name | API Column Name | Data Type | Description | Sample Values |
|---|---|---|---|---|
| Fiscal Year | budget_fiscal_year | number | The period during which a fiscal year's budget may be expended. This period for any fiscal year is from July 1st of the preceding calendar year through June 30th of the current calendar year. It is the period within which all goods and/or services must be received to be payable with those fiscal year funds. For example, fiscal year 2018 began on July 1, 2017 and ended on June 30, 2018. | 2019 2020 2017 2018 2016 view top 100 |
| Fund Number | fund | text | Funds are fiscal and accounting entities, almost always established in general law, used to deposit revenues that are dedicated to specific purposes and finance expenditures for those purposes. For instance, income tax revenue is deposited in the Commonwealth’s General Fund to finance general government expenditures, while motor fuel tax collections and vehicle registration fees are deposited in the Commonwealth Transportation Fund, and are used to fund transportation-related spending, including the Massachusetts Department of Transportation (MassDOT) and Commonwealth debt service on bonds used to finance road and bridge construction. Each fund is designated in the state accounting system with a four-digit code. For example, the General Fund is designated with the digits 0010 and the Commonwealth Transportation Fund is designated with the digits 0103. The funds included in this section of CTHRU are only those subject to the Commonwealth’s annual appropriations process (“Budgeted Funds”). | 0010 0015 0101 0103 0163 view top 100 |
| Fund Name | fund_name | text | General Fund Intragovernmental Services Fund Highway Fund Commonwealth Transportation Fund Inland Fisheries and Game Fund view top 100 | |
| Cabinet/Secretariat Name | cabinet_name | text | A Secretariat (also known as Cabinet) is defined as an executive office that reports to the Governor. Note: In CTHRU, Cabinet/Secretariat also includes offices that do not report to the Governor, such as constitutional offices (e.g., Office of the Treasurer), and independent agencies (e.g., Office of the Comptroller). Executive Departments usually report to Secretariats. For example, the Executive Office of Health and Human Services (EHS) is a Secretariat and the Department of Public Health is a Department within that Secretariat. | EXECUTIVE OFFICE OF HEALTH & HUMAN SERVICES EXECUTIVE OFFICE FOR ADMINSTRATION & FINANCE EXECUTIVE OFFICE OF EDUCATION JUDICIARY EXECUTIVE OFFICE OF PUBLIC SAFETY & HOMELAND SECURITY view top 100 |
| Department Name | department_name | text | A Department is an entity of state government with a specific mission, established by the legislature, which may either report to cabinet-level units of government, known as executive offices or secretariats, or be independent divisions or departments. Each department has an assigned three-letter code in the accounting system; for example, the Office of the Comptroller is CTR. | TRIAL COURT EXECUTIVE OFFICE for ADMINISTRATION and FINANCE DEPARTMENT OF PUBLIC HEALTH EXECUTIVE OFFICE OF HEALTH and HUMAN SERVICES OFFICE OF THE COMPTROLLER view top 100 |
| Appropriation/Account Number | appropriation | text | A unique eight-digit number, as identified in the General Appropriation Act (GAA) or subsequent budget bills, or established administratively, with the legislative authorization for a department to spend funds to fulfill the department’s legislative mission, including specifically identified purposes. | 45120200 11030001 70660025 70350002 70660015 view top 100 |
| Appropriation/Account Name | appropriation_name | text | The name of an account corresponding to an eight-digit appropriation/account number. | DIVISION OF ALCOHOLISM ADMINISTRATION DEBT COLLECTION PAYMENTS Performance Management Set Aside BASIC ED ATTAINMENT AND WORK RELATED COMMUNITY COLLEGE WORFORCE TRAINING view top 100 |
| Beginning Balance/Prior Appropriation Continued (PAC) | beginning_balance | number | If authorized by the Legislature, spending accounts may carry forward unexpended balances from the prior fiscal year. The balances are reflected in the state accounting system as a “Beginning Balance” or a “Prior Appropriation Continued”. These amounts are identical to the “Balance Forward” in prior fiscal year for the same account. | 0 1000000 250000 500000 200000 view top 100 |
| Original Enacted Budget (General Appropriation Act) | original_budget | number | The Original Enacted Budget is the amount of spending authorized for each appropriation or account in the annual budget bill, or GAA, which is enacted and signed into law prior to or just after the start of each fiscal year. | 0 500000 250000 1000000 2000000 view top 100 |
| Supplemental Budget Appropriations | amendments | number | Subsequent to the enactment of the GAA, “supplemental budgets” may be enacted to the extent that some accounts need additional spending authorization during a fiscal year, or new accounts need to be created to fund programs or purposes that were not contemplated when the GAA was signed. | 0 1000000 500000 2000000 200000 view top 100 |
| Transfer In | transfer_in | number | A department may contract with other state departments to administer spending authorized for a particular account, or else transfer reserve funds to other accounts (for example, when central reserves are established to fund collective bargaining agreements). When such transactions occur, funds are shown as a “transfer in” to the receiving department, and a “transfer out” from the sending department. | 0 50000 100000 5000 10000 view top 100 |
| Transfer Out | transfer_out | number | See definition for “Transfer In”. | 0 100000 5000 500000 3000 view top 100 |
| Authorized Retained Revenue Floor | retained_revenue_floor | number | Language in the GAA or supplemental budget bill may authorize that for a retained revenue account, an amount of specified revenue collections up to a certain level (or “floor”) may not be retained and expended in an account, but shall be deposited in a Commonwealth fund for unrestricted use. Any amount above that “floor” and up to a specified “ceiling” may be retained and expended in that account. | 0 207350 900000 312000 600000 view top 100 |
| Authorized Retained Revenue Ceiling | retained_revenue_ceiling | number | Language in a GAA or supplemental budget bill may authorize an account to retain and spend revenues generated from specified sources, such as fees, fines, or assessments. When this is the case, an account is said to have a “retained revenue” authorization, and the “ceiling” in such an account is the maximum amount of revenue that can be retained and expended during the fiscal year. Any amount of revenue collected in excess of the ceiling is deposited in one of the Commonwealth’s funds (most often the General Fund), and available for general government use. | 0 300000 1000000 250000 100000 view top 100 |
| Planned Savings (9C Spending Cut) | planned_saving_9c_cuts | number | The Governor, under Section 9C of Chapter 29, is authorized to reduce spending authority in certain accounts in the event of a declared revenue shortfall. When such action is taken, these reductions are shown as Planned Savings (9C Spending Cuts) in these accounts. These Planned Savings reduce the Total Available for Spendings. | 0 100000 500000 50000 250000 view top 100 |
| Total Enacted Budget Appropriation | current_modified_budget | number | The amount of spending authorizations in the GAA and any subsequent supplemental budget acts. | 0 500000 250000 1000000 2000000 view top 100 |
| Other Statutorily Authorized Spending | other_spending_authorization | number | Most spending is authorized by specified appropriation/account number in the GAA or supplemental budgets. However, there are cases where budgetary spending is authorized either in general law or “outside sections” of budget bills. Examples of this spending include the Commonwealth’s annual pension contribution, which is authorized by Section 22C of Chapter 32 of the Massachusetts General Laws, transfers of capital gains tax revenues to the state pension and retiree health insurance benefits funds (authorized by Section 5G of Chapter 29), and certain end of year transfers from the Commonwealth’s budget surpluses. | 3462.14 10000000.00 568263.97 2000000.00 500000.00 view top 100 |
| Balance Forward/Prior Appropriation Continued (PAC) | balance_forward | number | Balance Forward/Prior Appropriation Continued (PAC). If authorized by the Legislature, appropriation accounts may carry forward unexpended balances into the following fiscal year. This “Prior Appropriation Continued” amount is reflected in the state accounting system as a “Balance Forward” in the current fiscal year and an equal “Beginning Balance” in the following fiscal year. | 0 1000000 250000 200000 100000 view top 100 |
| Unexpended/Reverted | unexpended_reverted | number | Represents the amount of “Total Available for Spending” that is unspent at the end of the fiscal year, reduced by the “Balance Forward” or “Prior Appropriation Continued”, into the subsequent fiscal year. This unspent amount is also known as the “reverted” amount. | 0.00 0.01 3462.14 1.00 0.04 view top 100 |