Where the money comes from and where it goes.

Fiscal year 2025 (July 1, 2024 to June 30, 2025), one year of audited actuals, all governmental funds (ACFR, governmental funds)

Total revenue $88.3B · total spending $92.1B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Actual money received and spent, as audited, on the state's governmental-funds statement (GAAP modified accrual). The state's spending exceeded its revenue here by $3,781,903,000.00. That gap is not a deficit figure: other financing sources ($18,295,641,000.00, including bond issues and transfers in) and other financing uses ($15,890,782,000.00, including transfers out) are outside these totals. Medicaid's line ($26,323,064,000.00) and the Federal grants revenue line are separate measures.

Source: Commonwealth of Massachusetts Annual Comprehensive Financial Report, fiscal year ended June 30, 2025, Statement of Revenues, Expenditures and Changes in Fund Balances, Governmental Funds (printed p. 46, PDF p. 56), Office of the Comptroller.

Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, Chapter 137 of the Acts of 2026 (enacted budget)

Total revenue $62.6B · total spending — (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Budgeted amounts, not money spent. The act prints no total for appropriations, so total spending is left blank; the Commonwealth has stated the signed budget at about $63.416 billion, including $2.7 billion tied to the income surtax. Revenue is the act's Section 1A Grand Total of $62,617,500,000.00, an estimate that already removes $10,292,000,000.00 in statutory tax transfers such as the pension contribution and the sales tax dedicated to the MBTA and School Building Authority. This is not a consolidated net surplus or any other measure of balance; no such figure is printed in the act.

Source: Chapter 137 of the Acts of 2026, FY2027 General Appropriations Act, as posted by the General Court (Final Budget page).

County governments, fiscal year 2022 (Census of Governments; each county's fiscal year is in its row)

Massachusetts is unusual: its 14 counties remain as geography, but only six have county governments. The Secretary of the Commonwealth lists Barnstable (as Cape Cod Regional Government), Bristol, Dukes, Nantucket, Norfolk and Plymouth as intact, and lists Berkshire, Essex, Franklin, Hampden, Hampshire, Middlesex, Suffolk and Worcester as abolished. Those eight have no county finance figures here; a blank means no county government, not zero, and their sheriffs and registers of deeds run through state agencies, as the Secretary of the Commonwealth describes it. Figures come from the U.S. Census Bureau's 2022 Census of Governments: Finance, the latest year that canvasses every government. Each row is the county government only; cities, towns, schools and districts are separate. revenue_total is all revenue Census records for the county; it excludes borrowing and transfers among its own funds. spending_total is all expenditure and excludes repayment of debt principal. property_tax (Census code T01) is part of revenue_total, not an addition. Revenue, spending and property tax are separate measures and are never added. These are actual results as reported to Census, on Census's classification, not the counties' own budgets or audits. Any figure with more than 10% of its dollars in Census estimates is left blank, with the estimate kept and labeled. Nantucket's row is blank: Census has no county record for it. Every 2022 item for these five counties is reported data, except one Plymouth item from an alternative source named by Census; none are estimates. A separate fy2024 block comes from the 2024 Annual Survey, a sample, and is a different year, never mixed with 2022. Population is the Census Bureau's Vintage 2025 estimate. Spending per resident is our division of the county’s reported spending by its population.

Barnstable: Operates as Cape Cod Regional Government, as the Secretary of the Commonwealth lists it. Census calls it Barnstable County.

Nantucket: No county figures: the Secretary of the Commonwealth lists Nantucket's county government as intact, but the Census 2022 file has no county government record for it, only Nantucket Town. Town figures are a different government and are not shown as county figures.

Sources: U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (Massachusetts county governments; thousands of dollars); U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files (sample); U.S. Census Bureau, county population estimates, Vintage 2025; Secretary of the Commonwealth, County Government (intact and abolished county governments; read, not saved); Secretary of the Commonwealth, Historical Data Relating to the Incorporation of and Abolishment of Counties (read, not saved).

What elected county officials are paid (Payroll year 2025, as the Comptroller's CTHRU labels it)

Pay of the sheriff in each of the 14 counties, from the state payroll published by the Comptroller on CTHRU. Massachusetts sheriffs are paid on the state's payroll, including in the counties whose county government was abolished. This shows what the state paid the person listed under each sheriff title for the year: total_wages is all pay in the year and base_pay is regular pay; annual_rate is the yearly salary rate; none of them is the salary set by law, and none of them includes benefits. It covers sheriffs only: county commissioners, treasurers, clerks of courts and registers of deeds are not in this table. Listing a person here says only that they were paid under that title in 2025. The statute book's schedule of county commissioners' salaries (General Laws Chapter 34, Section 5; for example Norfolk $8,799.73, Dukes $2,963.90) is not shown as pay: it still names counties whose governments are abolished and may not reflect current pay.

Sources: Massachusetts Office of the Comptroller, CTHRU Statewide Payroll (dataset 9ttk-7vz6, Commonwealth of Massachusetts Payroll v4), payroll year 2025; Massachusetts General Laws, Chapter 34, Section 5 (county commissioners' salaries); Massachusetts General Laws, Chapter 36, Section 33 (registers of deeds' salaries); Massachusetts General Laws, Chapter 35, Section 49 (classification of county positions).

What is not here yet

• No fiscal 2026 Annual Comprehensive Financial Report was found on Nov. 9, 2026; fiscal 2025 is the newest found. Its listing page, macomptroller.org/annual-comprehensive-financial-reports/, returned 403 to the workspace; the report PDF itself downloaded.
• Four Section 2 line items are left out of the spending rows or corrected because the Legislature's posted act prints them incompletely: 1410-0015 (women veterans' outreach, printed '$721,44'), 7061-9619 (Benjamin Franklin Cummings Institute of Technology, printed '$1'), 1201-0100 (Department of Revenue, printed '$105,466,60') and 7003-0500 (Department of Industrial Accidents, printed '$23,822,98') are left out, so the spending rows are short by their true amounts. Item 4510-0724 (board of registration in medicine, $300,503) is printed with a stray character before its number; it and 4510-0723 ($190,234) are both counted. The state's line-item pages for the left-out items could not be opened to get the amounts.
• Line 1233-2350 (Unrestricted General Government Aid) prints no amount in the posted act; $1,363,109,516 is taken from Section 3 of the act and the state's budget site (read, not saved), and is included under Administration and finance.
• Section 2D federal grant items were added only as a check: one (8100-4611) has an incomplete printed amount, so that count of 461 items is partial. They are outside the spending rows.
• Sum of printed Section 2 and 2E items does not match the Commonwealth's $63.416 billion by about 0.2%; the budget site's statewide page and downloads (budget.digital.mass.gov) refuse the workspace or would not render, so the difference could not be traced.
• budget.digital.mass.gov refuses the workspace (403); its budget summary and files were read by web fetch where possible, not saved. No page gave the consolidated net surplus or statewide totals.
• Spending groups follow the act's own printed headings, with sheriffs and debt service set apart; MassHealth is inside Health and human services and is not split out.
• The Secretary of the Commonwealth's two county pages could not be saved: the site served the workspace a bot-check page instead of the record. They were read by web fetch and are listed as read, not saved.
• Massachusetts Department of Revenue Division of Local Services: a county series in its Municipal Databank was not found in search, and mass.gov refuses the workspace, so it was not opened. Not yet checked for county figures.
• County budgets and audits published by each of the six county governments were not read; figures are Census's, not the counties' own.
• Nantucket's county government: no separate Census 2022 record and no separate figures gathered; its county books are not in this file.
• The 2022 file predates any changes since; 2024 sample figures are shown only where Census estimates are 10% or less of the dollars.
• County commissioners, county treasurers and other officials in the six remaining county governments: no statewide source was found. Each county's budget and reports were not read.
• Registers of deeds: Chapter 36, Section 33 says they are paid by their counties and sets Suffolk's by a formula, and their pay in the abolished counties may appear in state payroll under the Secretary of the Commonwealth. It was not gathered, so no figures are shown: not yet checked.
• Sheriffs' pay for 2026 is not shown; the state payroll's current year is partial. The CTHRU dataset page does not define its payroll year in its description; we use the year field as labeled.

Gaps in the public money records as of the date checked.