2006 Massachusetts Code - Chapter 29 — Section 6D. Appropriations.

Section 6D. Each appropriation account or other authorization to expend monies of the commonwealth contained in the general appropriations and as any supplemental or deficiency appropriations acts shall include the following information: (a) the account 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 2 which shall include all direct appropriations and authorizations to retain revenue; (b) section 2B which shall include all appropriations from the Intragovernmental Service Fund; (c) section 2C which shall include all authorizations to continue a prior appropriation, including an amount set forth in numeric figures of the prior appropriation continued; and (d) section 2D which shall include all appropriations of federal grants.

Supplemental and deficiency appropriations acts shall include separate sections for: (a) direct appropriations and authorizations to retain revenue which do not require changes to the purpose of the appropriation or other restrictive language; (b) direct appropriations and authorizations to retain revenue which require new or amended language regarding the purpose of the appropriation or other restrictive language; (c) all appropriations from the Intragovernmental Service Fund; and (d) all authorizations to continue a prior appropriation.

The provisions of 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.

This section shall not apply to appropriations which are included as part of a capital budget.