This dataset continues data pertaining to more than 190 non-budgeted special revenue funds and approximately 1,000 trust accounts with dedicated sources of revenue, dating back to 2005.

These operating accounts are not subject to the Commonwealth’s annual budgeting process. These accounts, which are contained within funds known as non-budgeted special revenue funds and trusts, are either authorized in statute (for non-budgeted special revenue funds and some trusts) or established administratively (some other trusts) and receive dedicated sources of revenue, including certain fees, fines, transfers, or donations, with spending limited to purposes set in statute. In most cases, these accounts carry forward from year-to-year without further authorization, though some are time-limited, expiring after a certain period. While the Federal Grants Fund is considered a non-budgeted special revenue fund, we have reported that fund separately in CTHRU.

Please note that certain funds are excluded from this dataset, including those where the Commonwealth collects taxes from state employee on behalf of the federal government (e.g., withholding and payroll taxes, where spending is already accounted for in the wage and salary expenses of other accounts) and those that could reveal confidential information. We have, however, included funds where the Commonwealth collects revenue on behalf of cities and towns, such as local option taxes.