Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 29, § 6D

Each appropriation contained in the general appropriations or any supplemental appropriations acts shall include the following information: (a) the line-item number of the appropriation; (b) the purpose of the appropriation and other restrictive language; and (c) the amount of the appropriation or the maximum expenditure allowed, set out in numeric figures. No appropriation otherwise set out in any act shall be valid and the comptroller shall not allow monies to be expended on any appropriation not conforming to the requirements herein established.

The general appropriations act shall include the following sections: (a) section 1 which shall include the enacting clause and general appropriation language; (b) section 1B which shall set forth the budgeted revenues appropriated in the budget according to category (state tax revenue, federal reimbursements, departmental revenues and budgeted transfers), by department, and identifying, by department, budgeted revenues that are restricted for the purpose of supporting retained revenue line-items; (c) section 2 which shall include all direct appropriations and authorizations to retain revenue; (d) section 2B which shall include all appropriations from the Intragovernmental Service Fund; (e) section 2C which shall include any authorizations to continue a prior appropriation; (f) section 2D which shall include all appropriations of federal grants; (g) section 2E, which shall set forth appropriations to support transfers to funds other than budgetary funds; and (h) section 2F, which shall set forth appropriations funded from the Education and Transportation Fund and Education and Transportation Innovation and Capital Fund.

Supplemental and deficiency appropriations acts shall include, if necessary, the following sections: (a) section 2 which shall include direct appropriations and authorizations to retain revenue which do not require changes to the purpose of the appropriation or other restrictive language; (b) section 2A which shall include direct appropriations and authorizations to retain revenue which require new language regarding the purpose of the appropriation or other restrictive language; (c) section 2B which shall include all appropriations from the Intragovernmental Service Fund; and (d) section 2C which shall include all authorizations to continue a prior appropriation.

This section shall apply to all appropriations of commonwealth funds, including direct appropriations, retained revenue authorizations, federal grant appropriations, accounts with prior appropriations continued and appropriations from the Intragovernmental Service Fund.