These capital outlay acts may be combined to create individual Capital Projects Funds, but each act is accounted for as a separate subfund. This accounting method records authorization for expenditures for both itemized capital appropriation accounts and issuing bonds or notes in anticipation of federal reimbursements. It shows the financial position of the Commonwealth entity as a whole, including certain independent authorities as component units, for a given Fiscal Year. An individual holding office in either the Executive or Judicial branch of government. Department Legal entity of state government established by the legislature with a specific mission.
Departments report to cabinet-level units of government known as executive offices or secretariats.
An individual, appointed by the appropriate executive office, whose responsibility is to oversee the management of a state agency or department. Direct Local Aid Direct Local Aid represents aid distributed to cities and towns. It is comprised of about 28 appropriations administered by various state agencies. The Department coordinates and oversees statewide educational policy through establishing certification criteria for teachers and administrators, developing assessments for student and school performance, and ensuring high-quality curriculum in schools throughout the Commonwealth. Elder Affairs, Executive Office of The Executive Office of Elder Affairs ensures the dignity and independence of elderly persons through the development and management of comprehensive, community-based programs.