Notes

• Funding for the Barnstable, Bristol, Dukes, Nantucket, Norfolk, Plymouth and Suffolk sheriffs' offices in FY10 and beyond cannot be compared with earlier years. Prior to FY10, the departments were managed by the individual counties and received money from county deeds excise taxes and the state budget. In FY10 these departments moved onto the state budget and the deeds excise revenue that had gone to the sheriffs prior to FY10 moved to the General Fund to pay for the operation of these departments. Because the deeds excise revenue became part of the state General Fund in FY10, MassBudget makes an adjustment to the prior year appropriation numbers by adding the deeds excise to the total appropriation provided to the sheriffs. In addition, when these offices moved onto the state budget, an estimated $27 million in employee health costs moved to the state's GIC account; $40 million in employee pension costs moved to the state pension account; and $5 million in existing debt service costs moved to the state's debt service line item.