Budget Basics

The State Budget

The state budget is made up of four parts: Sections 1 and 1A, which involve revenue estimates, Sections 2, 2B and 2D, which involve appropriations, Section 3, which involves local aid, and Sections 4 and on, which involve "outside sections." The fiscal year begins on July 1st and ends on June 30th; the 2009 Fiscal Year for the Commonwealth began on July 1, 2008. The budget is initiated through the General Appropriation Act, but the Governor and Legislature can file and enact "Supplemental" Budgets through the course of the year. These Supplementals usually add to appropriations in the General Appropriation Act, but they can also subtract from existing appropriations, as the Governor is now proposing. The Governor also has the power under MGL ch. 29 §9C (the so-called "9C powers") to cut appropriations in the Executive branch of Government when the Governor believes that projected revenues will not meet expectations. These powers do not include making cuts in the Legislative or Judicial branches, or in the budgets of the "Constitutional" Officers (like the Attorney General, Treasurer and State Auditor). Those cuts could only be made in cooperation with the Legislature.

Sections of the General Appropriation Act

Section 1, 1A and 1B are estimates of the revenues that the Governor and the Legislature believe will be available to the Commonwealth. The estimates are not binding on the Governor or the Legislature but inform the expenditures that the State Government may make. (under Articles LXIII of the State Constitution, as amended by Article CVII, the State Budget is required to be "balanced" in the sense that total revenues and expenditures for any given fiscal year must. This is unlike the Federal government which, for better or worse, has no requirements relative to submitting balanced budgets, which has permitted the Federal government to run a substantial deficit.

Sections 2, 2B and 2D are the "meat" of the state budget: here is where the money gets approrpiated for specific uses. These uses are known as "line items" and are applied to specific agencies and functions within those agencies. So, for example, the line-item appropriating money for the Supreme Judicial Court in the current FY budget looks like this:

0320-0003. For the operation of the supreme judicial court,
     including salaries of the chief justice and the
     6 associate justices............................ $8,294,996

Appropriations are also subdivided into separate categories: those that are "direct" appropriations, which mostly come out of the "General Fund"This is the fund that receives revenues from the State Income Tax. ; those appropriations that are "chargebacks" (meaning that they are amounts that one agency can charge another for certain expenses); those appropriations that are funded largely through federal grants; those appropriations that are "retained revenue" (retained by agencies like the Division of Insurance, which never make it into the General Fund); and appropriations that are generated from trust fund accounts.

Section 3 is the "Local" aid granted by the state to the cities and town. It consists of "Chapter 70" aid (primarily intended to assist cities in towns in the funding of their school systems); "additional assistance," which provides "unrestricted general purpose aid to municipalities" (i.e., money that does not need to be spent on the school systems); money from the State Lottery; and this year, a supplement from the General Fund.

Section 4 and beyond are the "outside sections," which are essentially general law provisions that are designed to "implement" aspects of the annual budget. These are often small changes to the General Laws.

Supplemental and Capital Budgets

The Commonwealth does not only have the General Appropriation Act, it also enacts Supplemental Budgets and Capital Budgets. A Supplemental Budget includes items in accounts where the spending has run out before the fiscal year is complete. For example, the item which pays for snow plowing on state roads may run out in years, like last year, where the winter is particularly harsh and more snow than usual falls. In these cases, a Supplemental Budget is likely to be passed that includes refreshing depleted snow and ice removal accounts. The Commonwealth also passes Capital Budgets from time to time. These are used to fund capital projects, such as bridge and highway repair, or commuter rail parking facilities. Capital Budgets are not specific to a fiscal year; the funds are ordinarily expended over several years at a time.

Discretionary vs. Non-Discretionary Spending

Not all spending in the state budget is "discretionary," in the sense that the Governor or Legislators could simply decide not to spend the money. The best example of this is deb service. In the current fiscal year, the amount of money that Commonwealth has budgeted for debt from the General Appropriation Act is a little over $1.8 billion.

That is money that the Commonwealth has to spend. It is money that the Commonwealth has to repay the bondholders who have, in essence, loaned the Commonwealth money on its capitaal projects. It's a legal obligation. The other big and obvious legal obligation that the Commonwealth has it's too it's pension system.

Appropriated vs. Non-Appropriated Items

"Appropriated" items are those that have to be specifically authorized by the Legislature in order for the spending to take place. Non-appropriated items generally come out of trust funds, and it is the trust agreement that controls how money out of the fund is spent. The best example of this is state college tuition and fees: these are not "general revenue" for the Commonwealth, and revenues from tuition and fees are not deposited in the General Fund of the Commonwealth. These revenues are used exclusively to pay for the expenses of the state colleges and the University. The legislature has no control over how this money is spent. The boards of trustees of the various colleges and universities set tuition and fees.The state college system does get some additional appropriations to cover the difference between actual cost and the revenues they receive from students and their families. Another example is the Unemployment Insurance Trust Fund. The essential requirements for how this fund must work are set by the Federal Government, and the Federal Government also provides matching funds (see below) to contribute to the Fund. The State Legislature has no control over these funds and does not need to appropriate them in order for unemployed workers to receive benefits.

Federal Matching Funds

The Commonwealth also receives significant amount of matching funds from the Federal Government. These can either come in the form of federal grants or in the form of "matching" funds for certain programs. The two big programs that fall into the federal "matching" category are Medicaid and Unemployment Insurance. The way these programs work is that the Federal Government uses a "carrot" approach with the state governments. For example, they will say to the state government that they will contribute 50¢ on the dollar to the state government if the State enacts a medicaid program, and that medicaid program meets the requirements set forth by the Federal Congress. In essence, no state can turn down a deal like this. The Medicaid program alone costs the state over $2 billion dollars, half of which comes from the Federal Government. In addition, there is the enormous number of federal grants that the State receives. Most of these are made on a similar principle with Medicaid and Unemployment Insurance, which is to say that the Federal Government funds a portion of the activity and the state kicks in the other half. Out of the 1277 line-items in the FY 2009 General Appropriation Act, fully 426 of these were partially funded by federal grants.

Divisions of Government

In categorizing line-items, the Commonwealth of Massachusetts uses both "Divisions" and "Departments" of Government (see the Governor's downloadable House 1 spreadsheet, for example). Divisions are very large categories: the judicial and legislative branches, the constitutional officers and independent agencies, the university and college system, and from the executive branch of government, the secretariats. The following is the list that the Government uses, with one addition that they do not use: I have carved out the list of line-items which amount to Local Aid. While that is not technically a "division" of government, I think it's useful to look at local aid separately from other appropriations.

JUD: The Judiciary
DAO: District Attorney's Offices
GOV: Governor's Offices
CON: Constitutional Officers
IND: Independent Agencies
ANF: Executive Office for Administration and Finance
HHS: Executive office of Health and Human Services
EEA: Executive office of Environmental Affairs
ETC: Executive Office of Transporation and Construction
ECO: Executive Office of Economice Affairs
ELW: Executive Office of Labor and Workforce Development
EDU: Executive Office of Education
HED: Higher Education System
PUB: Executive Office of Public Safety
SHE: Sheriff's Offices
LEG: The Legislature
LOC: Local Aid

Departments of Government

In categorizing line-items, the Commonwealth of Massachusetts uses both "Divisions" and "Departments" of Government (see the Governor's downloadable House 1 spreadsheet, for example). These departmental names may change over time -- for example, the Office for Children (OFC) became the Office of Child Care Services (OCS) which became the Department of Early Education and Care (EEC) -- and these changes are reflected in the adoption of new codes over time. The list of codes that the Commonwealth uses generally includes the following:

ADD: Massachusetts Developmental Disabilities Council
AGO: Office of the Attorney General
AGR: Department of Agricultural Resources
ALA: Division of Administrative Law Appeals
ANF: Executive Office for Administration and Finance
APC: Appeals Court Department
ART: Massachusetts Cultural Council
ATB: Appellate Tax Board
BBE: Board of Bar Examiners
BCA: Board of Conciliation and Arbitration
BCC: Berkshire Community College
BER: Berkshire District Attorney's Office
BHC: Bunker Hill Community College
BLC: Board of Library Commissioners
BRC: Bristol Community College
BRI: Bristol District Attorney's Office
BSB: Bureau of State Office Buildings
BSC: Bridgewater State College
BSD: Bristol Sheriff's Department
CAD: Commission Against Discrimination
CCC: Cape Cod Community College
CCJ: Committee on Criminal Justice
CDA: Massachusetts Emergency Management Agency
CHE: Chelsea Soldier's Home
CHS: Criminal History Systems Board
CJC: Commission on Judicial Conduct
CJT: Municipal Police Training Committee/Criminal Justice Training Council
CME: Office of the Chief Medical Examiner
CPC: Committee for Public Counsel Services
CPF: Office of Campaign and Political Finance
CPI: Cape & Islands District Attorney's Office
CSC: Civil Service Commission
CSW: Commission on the Status of Women
CTR: Office of the Comptroller
DAA: District Attorneys' Association
DAC: Disabled Persons Protection Commission
DCF: Department of Children & Families
DCP: Division of Capital Asset Management
DCR: Department of Conservation and Recreation
DEM: Executive Office of Energy and Environmental Affairs
DEP: Department
DES: Department of Workforce Development/'Department of Employment Security
DFS: Department of Fire Services
DIA: Division of Industrial Accidents
DLR: Division of Labor Relations
DMA: Division of Medical Assistance
DMH: Department of Mental Health
DMR: Department of Mental Retardation
DOB: Division of Banks
DOC: Department of Correction
DOE: Department of Education
DOI: Division of Insurance
DOL: Department of Labor
DOR: Department of Revenue
DOS: Division of Standards
DPH: Department of Public Health
DPS: Department of Public Safety
DPU: Department of Public Utilities
DPW: Highway Department
DSS: Department of Social Services
DTA: Department of Transitional Assistance
DVA: Department of Veterans' Services
DYS: Department of Youth Services
EAS: Eastern District Attorney's Office
EEC: Department of Early Education and Care
EED: Executive Office of Housing and Economic Development
EFB: Emergency Finance Board
EHS: Executive Office of Health and Human Services
ELD: Department of Elder Affairs
ELW: Executive Office of Labor and Workforce Development
ENE: Division of Energy Resources
EPS: Executive Office of Public Safety and Security
EQE: Department of Environmental Protection
ETH: State Ethics Commission
FEW: Department of Fish and Game
FRC: Framingham State College
FSC: Fitchburrg State College
GCC: Greenfield Community College
GIC: Group Insurance Commission
GOV: Governor's Office
HCC: Holyoke Community College
HCF: Division of Health Care Finance and Policy
HE1: State Colleges
HE2: Community Colleges
HLY: Holyoke Soldier's Home
HOU: House of Representatives
HRD: Human Resources Division
HSB: Governor's Highway Safety Board
HSD: Hampshire Sheriff's Department
IGO: Office of the Inspector General
ITD: Information Technology Division
JLM: Joint Labor-Management Committee
JLO: Joint Legislative Operations
LIB: George Fingold Library
LOC: Additional Assistance
LOC: Lottery Distribution
LOC: Minimum Local Contrubtion
LOC: School Assistance
LOC: School Building Assistance
LOC: Tuition Assistance
LOC: Unrestricted Local Aid
LOT: State Lottery Commission
MAC: Massachusetts Aeronautics Commission
MAS: Massasoit Community College
MBC: Mass Bay Community College
MCA: Mass College of Art
MCB:
MCB: Massachusetts Commission for the Blind
MCC: Middlesex Community College
MCD: Commission for the Deaf and Hard of Hearing
MDC: Metropolitan District Commission
MHL: Mental Health Legal Advisors Committee
MID: Middle District Attorney's Office
MIL: Military Division
MMA: Mass Maritime Academy
MRB: Merit Rating Board
MRC: Massachusetts Rehabilitation Commission
MWC: Mt. Wachusett Community College
NAC: Mass College of Liberal Arts
NEC: Northern Essex Community College
NFK: Norfolk District Attorney's Office
NOR: Northern District Attorney's Office
NSC: North Shore Community College
NSD: Nantucket Sheriff's Department
NWD: Northwestern District Attorney's Office
OBS: Barnstable Sheriff's Department
OCD: Department of Housing and Community Development
OCS: Office for Children
OHA: Massachusetts Office on Disability
ORI: Office for Refugees and Immigrants
OSD: Operational Services Division
PAR: Parole Board
PER: Public Employee Retirement Administration Commission
PLY: Plymouth District Attorney's Office
POL: Department of State Police
QCC: Quinsigamond Community College
RCC: Roxbury Community College
REG: Division of Professional Licensure
RGT: Board of Higher Education
RMV: Registry of Motor Vehicles
SAO: Office of the State Auditor
SCA: Consumer Affairs and Business Regulation
SDA: Massachusetts Sheriffs' Association
SDB: Berkshire Sheriff's Department
SDD: Dukes Sheriff's Department
SDE: Essex Sheriff's Department
SDF: Franklin Sheriff's Department
SDH: Hampden Sheriff's Department
SDM: Middlesex Sheriff's Department
SDN: Norfolk Sheriff's Department
SDP: Plymouth Sheriff's Department
SDS: Suffolk Sheriff's Department
SDW: Worcester Sheriff's Department
SEA: Department of Business and Technology
SEC: Secretary of the Commonwealth
SEN: State Senate
SJC: Supreme Judicial Court
SOR: Sex Offender Registry Board
SRB: State Reclamation Board
SRC: State Racing Commission
SSA: Salem State College
STC: Springfield Technical Community College
SUF: Suffolk District Attorney's Office
TAC: Department of Telecommunications and Cable
TRB: Teachers' Retirement Board
TRC: Trial Court Department
TRE: Treasurer and Receiver-General
TRP: Executive Office of Transportation and Public Works
UMS: University of Massachusetts
WEL: Department of Welfare
WES: Hampden District Attorney's Office
WOR: Worcester State College
WPA: Water Pollution Abatement
WSC: Westfield State College
WVA: Victim and Witness Assistance Board

Budget Glossary

Account type: A type of account in the Commonwealth’s accounting system (“MMARS”) that can be either a direct appropriation, retained revenue, a capital account, a trust or other account, a federal grant (4FN), or an intragovernmental services account.

Capital account: An account in the Commonwealth’s accounting system (MMARS), which records the status of a spending authorization to be funded from the sale of bonds. Capital authorizations are usually for facility and infrastructure construction and maintenance, or large equipment purchases, and are usually authorized for 5 years.

Chargeback: A cost item for which payment is made by one state agency to another, for example paying for central computer services.

Deficiency: A shortfall in an existing appropriation, or an additional amount needed to accomplish a new or expanded purpose. It used to be that the former was always referred to as a “deficiency”, and the latter was always referred to as a “supplemental”, but the two terms have come to be used more or less interchangeably.

Direct Appropriation Account: An account in the Commonwealth’s accounting system (MMARS) which records the status of appropriations, which are financed by budgeted fund unrestricted revenues.

Earmarking: Language included in a line item which provides that a specific portion of the appropriation be spent for a particular purpose.

Expenditure Classification Handbook: A manual published by the Comptroller, which sets forth the official subsidiaries and object codes used for budgeting funds and recording expenses within accounts, along with definitions.

Federal Financial Participation: Reimbursement from the federal government for part of the cost of certain programs, such as Medicaid and AFDC. Often referred to by the acronym “FFP”.

Federal Grant Account: An account in the Commonwealth’s accounting system (MMARS) which records the status of grants authorized by the Legislature to be received from the federal government and expended.

Fiscal Year: The period of time from July 1, when the budget cycle begins, through June 30. when the budget cycle ends. (The federal fiscal year covers October 1 through September 30.)

Fringe Benefit Charges: Costs assessed against federal grants and other non-budgetary accounts by the state to defray the costs of employee benefits, which are paid for centrally.

Full-Time Equivalent: A measure of work force personnel equal to one position working full time. For example, two half-time positions equal one full-time equivalent. Often referred to by the acronym “FTE”.

General Appropriation Act: The main budget for a fiscal year which is passed by the Legislature and signed into law by the Governor.

Generally Accepted Accounting Principals: A set of accounting rules which are widely accepted and used, and which are accrual-based.

House 1 or House 2: The Governor's budget recommendations for the next fiscal year. According to the Constitution, it must be filed within 3 weeks of the convening of the Legislature in January. A newly-elected governor must file House 1 within 8 weeks. In the second year of a legislative session the Governor's budget is referred to as House 2.

Indirect Cost: Overhead expenses, including space rental and other administrative support costs, but not including employee fringe benefits

Interagency Service Agreement: A contract between two state agencies, where one agency agrees to perform specified services, and the other agency agrees to pay for those services. Often referred to as an ISA.

Local Aid (Cherry Sheet): Monies appropriated to be distributed to cities and towns. The cherry sheet is the list prepared annually by the Department of Revenue of certain local aid distributions, and which used to be published on cherry-colored paper

Maintenance Budget: The projected cost in the next fiscal year of maintaining the level of operations that will exist at the end of the current fiscal year.

Major Funds: The General Fund and the Transportation Fund (formerly called the Highway Fund), into which the most unrestricted revenue flows, and from which most appropriations are funded.

Minor Funds: All budgetary funds except the General and Transportation Funds.

MMARS: The Massachusetts Management Accounting and Reporting System, the official accounting system of the Commonwealth.

Non-Budgetary Accounts: Spending accounts other than direct appropriation and retained revenue.

Object Class: Sub-unit of a line-item account, indicated by a two-character code, such as AA, BB, or CC, which specify the purposes for which portions of appropriations are budgeted. For example, money in AA can only be spent on salaries; money in KK can only be spent for equipment purchase. Formerly known as “subsidiary” and often interchanged.

Outside Sections: Sections in a budget act following section 3, which contain specific provisions of law that govern the particular appropriations contained in the budget, make other special laws that usually apply for only one fiscal year, and amend the general laws to implement permanent changes included in the budget.

Prior Appropriation Continued: In general, the balance of unspent and unobligated appropriations reverts at the end of a fiscal year (see reversion). Each year some accounts are specifically exempted from this provision, and are authorized in budget acts to carry a balance into the ensuing fiscal year. Those accounts are called “prior appropriation continued accounts” or “PAC accounts”.

Proposition 2½: A Massachusetts referendum passed in 1980 that limits the growth of local property tax to an annual increase of 2.5%.

Reserve: A line item which appropriates an amount to be transferred to other line items to fund a particular cost which is not already included in those other line items. Reserves are usually set up to fund new collective bargaining agreements and other expenses, when the distribution of costs across accounts is not known at the time of the appropriation.

Restricted Revenue: Receipts which instead of being deposited to general or “unrestricted revenue”, are diverted for a specific purpose, usually for the purposes of a retained revenue or trust fund account.

Retained Revenue Account: An account in the Commonwealth’s accounting system (MMARS) which records the status of a certain type of appropriation where an agency is authorized to expend a specific amount of receipts from a particular revenue source for a particular purpose.

Reversion: Unexpended and unobligated money which returns at the end of a fiscal year to the fund from which it was appropriated. This money is no longer available for agencies to spend.

Spending Plan: A document submitted to Administration and Finance by all state agencies, which contains a detailed estimate of projected spending and revenue for the current year. The Spending Plan usually includes a detailed maintenance budget estimate for the following year as well.

Stabilization Fund: A “rainy day” fund into which a specific percentage of the end-of-year surplus is deposited.

Statutory Balance: The amount on the Balance Sheet which indicates the condition if excess revenue carried forward from the previous year is counted. See also Structural Balance.

Structural Balance: The amount on the Balance Sheet which indicates the condition, if excess revenue carried forward from the previous year is not counted. Also called operating or current account balance. See also Statutory Balance.

Terms Bill: A legislative bill authorizing terms and conditions of bond sales, which must be filed by the Governor and passed by the Legislature before previously authorized capital outlay bonds can be sold, and before bonded expenditures can be made.

Trust Account: Unit in MMARS which records the status of monies authorized to be spent by various statutes other than appropriations, capital outlay authorizations, and federal grants.

Unrestricted Revenue: Receipts which are deposited to general revenues, as opposed to restricted revenue.

Warrant: A report produced weekly (and for some items monthly) which lists all payments about to be made, and which must be approved by the Governor's Council before the payments are made.

Legislative Glossary

Act: A bill passed by the legislature and signed into law by the governor, or passed over the Governor’s veto.

Acts and Resolves: A compilation of the bills and resolves enacted and passed by the legislature and signed by the governor in any given year.

Adverse Report: A committee recommendation that a matter ought not to pass.

Amendment: Change, addition or deletion in the wording of a Bill under consideration either in Committee or in Chamber.

Bill: A document accompanying a petition, usually asking for legislative action of a permanent nature.

By request: This phrase, found after the name of a legislator in the sponsor section on the top of a printed Bill, indicates that the legislator does not endorse the Bill, but that it was introduced as the result of the right of Free Petition.

Calendar: Also called the Orders of the Day, the calendar is the daily agenda of the House and Senate.

Caucus: Meeting of legislators of the same political party to decide policy and course of action.

Chambers: The two meeting places of the House and Senate where the formal business of the day is conducted. Chamber galleries are open to the public.

Code of Massachusetts Regulations (CMR): These published regulations are created and enforced by Executive Branch Agencies.

Committee Report: The report is not a written document but the recommendation of a Committee that a bill ought to pass, ought not to pass, or ought to pass with an amendment.

Committee: a group consisting of members of the House and Senate (Joint Committees) or House or Senate members only (Standing Committees), and empowered to study and research Bills under their consideration, hold public hearings and report on Bills.

Concurrence: Agreement by one branch with an action originating in the other branch.

Conference Committee: A small special committee appointed by the leadership to iron out differences between the House and Senate versions of a Bill. Their report must either be accepted or rejected, it cannot be amended.

Constitutional Convention: Meeting of the Senate and House of Representatives in the House Chamber to consider and vote on proposed constitutional amendments. The procedure is governed by special rules adopted by both branches.

Daily List: List of committee hearings giving the committee, its matters, and the time and room number of each hearing.

Docket Book: A book located in the clerk's office which lists all the legislation filed in any one legislative year.

Emergency Preamble: A preamble to a bill setting forth the facts constituting an emergency, and the statement that the law is necessary for the immediate preservation of the public peace, health, safety or convenience. Matters with emergency preambles become law immediately upon approval by the governor.

Enactment: Final approval of an Engrossed Bill by both branches. Enacted Bills are sent to the Governor by the Senate.

Engrossment: the procedure whereby any Bill, certified to be ready for enactment, is typed in simulated script on special paper in the Engrossing Division.

Favorable Report: A committee recommendation that a matter "ought to pass". A matter takes its first reading at this time.

Filibuster: A deliberate obstruction of the legislative process by making a long speech.

Filing Date: The date by which Petitions and their accompanying Bills or Resolves must be filed. Documents for the next session must be filed with the Clerk of the House or Senate on or before the first Wednesday in November in non-election years,and on or before the first Wednesday in December during election years.

First Reading: This is the first of three mandatory readings in each branch of the General Court. This reading is the account of the Committee Report delivered by the Clerk of the House or Senate.

Formal Session: Meeting to consider and act upon reports of committees, messages from the governor, petitions, orders, enactment papers from the other branch, matters in the Orders of the Day, and various other matters which may be controversial in nature and during which roll call votes may be taken.

Free Petition: In Massachusetts all citizens have the right to petition the state legislature. This procedure is called the right of free petition. A citizen drafts and files a Petition and accompanying Bill. A legislator sponsors the Bill in the General Court.

General Court: The official name for the Massachusetts legislature, usually used when referring to both branches. It is also sometimes called the Great and General Court.

General Laws: All of the laws of Massachusetts of a general and permanent nature. These are embodied in an Official Edition, and are codified according to a system of chapters and parts.

Governor's Message: A message through which the Governor may introduce proposals for legislation; message is written in letter format to the General Court, and the Bill accompanies the message.

Grandfather Clause: A provision in a bill which exempts persons presently practicing or involved in the legislatively restricted activity from the provisions of the statute.

Home Rule Petition: Legislation filed to address the needs of a particular municipality or at the request of, and with the approval of, that municipality and which does not affect generally the laws of Massachusetts.

Informal Sessions: Sessions of the House or Senate that take up matters which are non-controversial nature and which do not require roll-call voting by the members.

Initiative Petition: Request by ten voters to submit a constitutional amendment or law to the people for approval or rejection. The petition is introduced into the General Court if signed by a number of citizens equaling three percent of the entire vote for governor in the preceding gubernatorial election. A proposed initiative constitutional amendment, approved by at least one-fourth of the General Court, sitting in joint sessions by two consecutively elected General Courts can be placed on the ballot.

Joint Committee: A joint committee is composed of members of both branches of the legislature.

Journals: The official account of the daily sessions of the General Court, and containing procedural information of the process of legislative events, but not verbatim accounts of any debates.

Late Filed Bill: A Bill which is filed after the Filing Date with the Clerk of the House or Senate, and approved by 4/5 of the members of the branch where the bill is introduced.

Legislative Documents: The bound volumes of the Bills, Resolves, Governor's Messages, and other documents relating to legislation.

Money Bill: A bill that imposes a tax or otherwise transfers money or property from the people to the Commonwealth, and which must be taken up in the House of Representatives first.

Orders of the Day: Calendar of matters to be considered by the Senate or the House of Representatives.

Override: To overturn the governor's veto by a 2/3 vote of the members present in both the House and the Senate.

Paired votes: A procedure allowed only in the Senate, where two Senators may combine a negative vote with a positive vote, thereby cancelling each other out. One Senator must be present for the actual vote, and paired votes are not counted as part of the official tally.

Passed to be Enacted: The procedure where by an engrossed bill or resolve is read by title by the Senate President or House Speaker for a final vote prior to transmittal to the Governor by the Clerk of the Senate.

Passed to be Engrossed: The procedure permitting final action on a bill or resolve by the House or Senate prior to enactment.

Petition: Formal document to request consideration of a proposal to the legislature. The proposal, usually a Bill or a Resolve, accompanies the petition.

Pocket Veto: A veto resulting from the governor's failure to sign a bill following prorogation or dissolution of the second annual session of the General Court. Because the session has ended, the bill will not automatically become law after ten days and the General Court has no opportunity to override the veto.

Prorogation: The formal adjournment of the yearly session of the legislature by the Governor. If the General Court is not prorogued before the first Wednesday of January, the session is automatically dissolved at midnight on the Tuesday before the first Wednesday of January and the commencement of the new session.

Quorum: The number of members needed to conduct the sessions. A Roll Call Vote may be called if there is a request to determine if a quorum is present.

Recommittal: The process of sending a bill back to the committee that reported it out for further consideration.

Reconsideration: A motion to reconsider a vote on action previously taken. Any member may propose reconsideration and if the motion prevails, the matter is voted on again.

Redraft: New version of a Bill which shows substantial changes. Redrafts have different Bill numbers from the original Bill.

Referendum Petition: A petition signed by a specified number of voters to repeal a law enacted by the legislators, and requesting that the legislation be suspended until the vote is taken.

Refile: A petition similar to one which was presented to the General Court in a previous year.

Report of a Committee: Recommendation of the committee to which the matter has been referred.

Reporting Date: The date, the last Wednesday in April, on which all Bills must be reported out of Joint Committees, unless the rules are suspended.

Reprint: A corrected copy of a Bill which shows the changes in a Bill which are of an editorial nature. Corrected reprints have the same Bill number as the original.

Resolution: A statement of the House or Senate or both branches together on a particular topic or event of concern to them. The titles of resolutions are found in the Journals.

Resolve: Document accompanying a petition, usually asking for legislative action of a temporary or immediate nature, such as establishing temporary investigative commissions.

Right of Free Petition: The right of every citizen of the Commonwealth of Massachusetts to petition the General Court for legislation on any subject.

Roll Call Vote: A recorded vote of the House or Senate, also called Yeas and Nays. All other votes are unrecorded voice votes.

Second Reading: The process for reading a bill a second time prior to discussion and debate on the merits of a Bill. Normally only the title is read, unless a member objects.

Senate and House Journals: Record of proceedings in each chamber for each legislative day, including matters considered, amendments offered and votes taken.

Session Law: A law passed within a legislative session. They are numbered in the order they are passed, but are separate from the General Laws. Session laws may, however, amend General Laws.

Session: The period during which the legislature meets and carries on its business.

Special Law: A legislative act applying to a particular county, city, town or district, individual or group of individuals and not general in nature; distinguished from the General Laws.

Standing Committees: A committee of the House or Senate only, not including joint members, and which are permanent in nature.

Study Order: An order through which Bills are sent back to the Joint Committees for further investigation and study. Normally used for bills that the legislature is not ready to move forward on.

Substitution: Procedure by which an adverse report of a committee is overturned. Technically, the bill is substituted for the adverse report, reviving the legislation.

Third Reading: the process by which a bill is read a third time, prior to engrossment. The third reading occurs after a vote of approval for the Bill's second reading, and before final review. A bill may be debated and amended at third reading, just as at second reading.

Veto: The action of the governor in disapproval of a measure. It includes a statement of the reasons why the governor has not approved the measure and is sent to the chamber from which the bill originated.