"…the governor shall recommend to the general court a budget which shall contain a statement of all proposed expenditures of the commonwealth for the fiscal year, including those already authorized by law, and of all taxes, revenues, loans and other means by which such expenditures shall be defrayed…All appropriations based upon the budget to be paid from taxes or revenues shall be incorporated in a single bill which shall be called the general appropriation bill. The general court may increase, decrease, add or omit items in the budget.  image of a dollar sign
-The Constitution of the Commonwealth of Massachusetts, excerpt from Article CVI, Sections 2 and 3  

The Commonwealth of Massachusetts' annual operating budget is nearly $23 billion dollars. Every year, the Governor, the House of Representatives and the State Senate reflect on the recommendations of state officials and citizens at large to collectively craft a fiscal blueprint for the expenditure of our Commonwealth's finite fiscal resources.

The process begins early in the year with the release of the Governor's budget proposal, known as House 1. After soliciting public input through hearings around the state, the Ways and Means Committee of the House of Representatives then establishes its own recommendation, which is usually released in April. At this point, the full House of Representatives debates the Ways and Means Committee's recommendation, and after considering a number of amendments, they vote on the budget. The State Senate's Ways and Means Committee then releases its budget proposal, which the Senate then debates and amends. Finally, three members of the House and three members of the Senate form a conference committee to resolve the differences between the House and Senate budget proposals. Each branch then votes on the conference committee budget and it is then sent to the Governor to be signed into law. The Governor generally vetoes certain portions of the budget and sends them back to the House of Representatives. A two-thirds vote of each branch is necessary to override each of the Governor's vetoes. When the General Court overrides a veto, that section of the budget becomes law despite the Governor's objection. The date of completion for this process is June 30, the last day of the fiscal year in order to allow the Commonwealth to begin a new fiscal year with its budget in place. In those years when the budget has not been completed by June 30, interim budgets of two weeks to two months duration have been passed in order to keep the state's various programs functioning.
For more information on the Budget Process, CLICK HERE .