BOSTON - When Gov. Deval Patrick ordered a list of spending cuts to balance sinking state revenues last month, he reminded citizens "state government is only doing its version of what individuals and families are having to do - figure out how in tough times to get by with less."

The somber Patrick likened his decisions to a family cinching its belt for hard times. But a closer look at the budget cuts suggests the belt hasn't been tightened to the point of pain. At least not yet.

The governor announced more than $1 billion in cuts and adjustments. Some $51.9 million came from voluntary cuts made by the Legislature, the judiciary and state offices. Other money came from the state's Rainy Day Fund and the state's pension system.

A large component of the reductions, $624 million, was what is called 9C cuts, named after the state law that gives the governor authority to cut executive budgets without legislative approval.

But nearly $110 million, or 17.6 percent of the 9C cuts, were largely feats of accounting with little impact on departments or agencies. At least 6.3 percent of the cuts - $39.8 million - were new initiatives and programs that existed only on paper. No funds had ever been distributed to those new budget lines, including $5 million toward planned construction of opiate addiction recovery centers and $250,000 for a proposed school bullying prevention program.

Another 11.2 percent of the cuts are covered by 11 independent self-funded public agencies that work in partnership with state agencies. Those agencies absorbed $45.9 million in cuts; money from state trust funds brought the total to $70.1 million. They include:

$9.5 million from quasi-public agencies such as the Massachusetts Housing Finance Authority, to cover cuts in programs that aid low and moderate income families pay the rent or get a mortgage.

$20 million in subsidies for water and sewer fees that will be covered by the Massachusetts Water Resources Authority and several smaller water authorities.

Another $24.2 million from state trust fund accounts is being used to cover some of the $33.5 million in cuts to Department of Mental Health programs.

"I believe it's unprecedented," said Cyndi Roy, spokeswoman for the Office of Administration and Finance, which oversees spending. "I think it's the first time everyone's stepped up and prevented us from having to go through with expanded 9C authority."

To be sure there is pain tucked into the long ledger of spending cuts. The governor's plan will eliminate programs for 2,600 people suffering from mental illness that provide community centers that offer a safe haven and programs that help them go back to school and find and keep jobs.

The ranks of state workers will drop by 1,000, but that number is mitigated by the fact many are vacant spots that won't be filled. Critics, such as Sen. Minority Leader Richard Tisei, R-Wakefield, say the employment cuts are only half the 2,000 jobs they claim have been created since Patrick took office.

Outside analysts, government gadflies and Republican lawmakers say the bulk of the cuts made to new or expanded programs vindicate objections they made to $1.36 billion in new spending in this year's budget. For example:

$13.5 million was cut from a new $20 million Community First initiative designed to provide services for the elderly and disabled under the age of 65. $2.3 million was cut from the proposed $256.7 million designated to fund state police operations. This department has ballooned by 22 percent from a funding level of $211.1 million in 2006, the year Patrick was elected to office.

A $400,000 low-class size grant program for kindergarten through third grade was eliminated before money was dispersed.

Michael Widmer, president of the non-partisan Massachusetts Taxpayers Association, notes that spending this fiscal year expanded by over $1.3 billion, a 5 percent increase over the previous year and a figure close to what Patrick now wants to cut.

"The fiscal 2009 budget, from which the 9C cuts are being made, increased spending too much," he said.

The Legislature's Republican minority sees the budget crisis, and the cuts of mostly new programs, as vindicating their warnings last spring that the spending dreams of the Democrats were out of whack with reality.

"I voted against the last budget because billions or more are out of balance," said Sen. Scott Brown, R-Wrentham. "The last two budgets haven't worked. They have not been balanced and are instead relying on reserves like the state's Rainy Day fund."

Patrick's 9C cuts provided taxpayers with a closer look at where their tax dollars are now going and where they're not going.

GOP legislators claim that some of the surviving programs are not appropriate in this economic down time.

One example, Tisei says, is the governor's creation of Commonwealth Corps, a $3 million paid volunteer community service program.

"It costs $3 million to pay volunteerism, encourage volunteerism," said Tisei. "It's probably not really high on that priority list right now."

Brown agreed.

"That's $3 million can be used to pay teachers and police and fire and to restore the cuts," he said.

Trimming back the corps by two-thirds could have restored funding to Bay Cove Human Services, a Boston-based private nonprofit that provides employment services for the mentally ill and recovering addicts.

Tisei said that even after the cuts, there is still a significant expansion of programs. He cited earmarks for after-school grants that grew from $2 million to $5.5 million - an increase of 177.5 percent in this year's budget.

Education programs were eliminated before they even began, including a $600,000 for a nursing initiative in the state's community colleges and the $250,000 public school anti-bullying campaign, which many local school officials say wasn't necessary.

Jonathan Mulhern, an English teacher at the Boston Latin School and leader of the school's own campaign against bullying, was not aware such a state-funded program existed.

"I've never heard of such a thing," he said.

Not all budget analysts see the cuts as painless accounting changes.

Noah Berger, executive director of the Massachusetts Budget and Policy Center - a group providing independent research and analysis of state budget and tax policies - disagrees with the notion that Patrick's 9C cuts are not as bad as they seem.

"I think that there have been significant cuts in areas like Medicaid and mental health services that are likely to have an impact," Berger said. "One important point is that in areas like health care, the costs rise year-to-year, and the spending increases (in the budget) are designed to reflect that."

If there is any agreement on Beacon Hill, it is that October's cuts are likely a prelude to more serious adjustments.

Sen. Michael Morrissey, D-Quincy, a member of the Senate Ways and Means Committee, said that given the shaky economy, the belt tightening has just begun.

"I think there will be deeper cuts in the future," he said. "Some of Gov. Patrick's favorite items might see some big cuts."

Editor's Note: This report was prepared for The Sun Chronicle by the Boston University Statehouse Program. It was written by Evan Lips, Kaili Xu and Naoko Yoshida. Contributors included Kelsey Abbruzzese, Jess Collier, Kathryn Eident, Jeff Elliott, Tait Militana, Lyle Moran, Lisa Przystup and Nannan Zhong.