Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 10, § 35DD

There shall be established and set up on the books of the commonwealth a separate fund to be known as the State Parks Preservation Trust Fund, to be expended without prior appropriation, by the secretary of energy and environmental affairs for the purposes of maintaining and preserving all state-owned parks for the enjoyment of the public. The fund shall consist of all revenues received by the commonwealth from: (1) public and private sources as gifts, grants and donations to further park protection programs; and (2) the federal government as reimbursements, grants-in-aid or other receipts on account of such preservation efforts.

All revenues credited pursuant to this section shall remain in the State Parks Preservation Trust Fund to assist the commonwealth in paying all or part of the costs to manage, preserve, protect, perpetuate and enhance state-owned parks. No expenditure from the fund shall cause the fund to be in deficiency at the close of a fiscal year. Monies deposited in the fund that are unexpended at the end of the fiscal year shall not revert to the General Fund and shall be available for expenditure in the subsequent fiscal year.