Notes

• MassBudget makes an adjustment to the totals in the Group Insurance Commission (GIC) to allow for more accurate across-year comparisons. GIC provides health insurance for certain retired teachers and other retired municipal employees, but these costs are fully reimbursed by municipalities. Similarly, since FY08 cities and towns have been joining the GIC to take advantage of state health plans, and they also reimburse the GIC for these costs. So that the GIC totals do not deceptively appear to show an increase in state costs associated with this fully-reimbursed program expansion, the budget total for Group Insurance Premiums (1108-5200) is reduced by the revenue associated with the municipal reimbursements, and Retired Municipal Teachers (1108-5400), and Retired Governmental Employees (1108-5350) costs which are fully-reimbursed by municipalities are reduced to zero.