Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 128, § 44

The trustees, except in Suffolk county, shall annually prepare and submit to the county commissioners, not later than the first Wednesday in December, a budget containing detailed estimates of all sums required by them for carrying out sections forty to forty-five, inclusive, during the ensuing fiscal year, as defined in section sixteen of chapter thirty-five. The trustees, except in Suffolk county, in preparing their budget shall indicate estimated expenses for the agricultural, home economics, resource development and youth programs and shall record their expenditures in like manner in their annual report. The county commissioners shall include in their annual estimate of county expenses to be appropriated by the general court and raised by the annual county tax levy at least one half of such sums as they deem necessary to carry out said purposes.