Mass. Gen. Laws ch. 74 § 28
On or before December fifteenth the trustees of the schools mentioned in section twenty-five shall, in consultation with and with the approval of the commissioner, prepare estimates of the amounts necessary to equip and maintain their respective schools for the ensuing fiscal year as defined in section sixteen of chapter thirty-five. The amounts of such estimates shall be included by the respective county commissioners in the estimates required by section twenty-eight of chapter thirty-five.
Notwithstanding the preceding paragraph, in Essex county, the total budget estimates approved by the board of education shall govern the spending of the Essex agricultural and technical institute, which shall not incur liabilities in excess of the approved amounts without first obtaining the approval of the board of trustees of a revised budget. Said board shall not approve a budget of said institute, or revisions thereof, unless said board is satisfied that said institute's revenues and available funds are sufficient to meet the proposed expenditures.
Mass. Gen. Laws ch. 74, § 28