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
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