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.