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

There shall be a Castle Island and Marine Park Fund, which shall be a separate, nonbudgeted fund to be administered by the secretary of energy and environmental affairs. Amounts credited to the fund shall be expended, without further appropriation, for the long-term preservation, maintenance, nourishment and public safety of Castle Island and Marine park in the South Boston section of the city of Boston. The fund shall be credited with: (i) any revenues or other financing sources directed to the fund by appropriation; (ii) money authorized by the general court and specifically designated to be credited to the fund; (iii) any income derived from the investment of amounts credited to the fund or repayment of loans from the fund; (iv) funds from public or private sources including, but not limited to, gifts, federal or private grants, donations, rebates and settlements received by the commonwealth that are specifically designated to be credited to the fund; and (v) all other amounts credited or transferred to the fund from any other source.

Any balance in the fund at the end of a fiscal year shall not revert to the General Fund, but shall remain available for expenditure in subsequent fiscal years. Annually, not later than December 1, the secretary of energy and environmental affairs shall report on the activities of the fund to the clerks of the house of representatives the senate and to the house and senate committees on ways and means. The report shall include an accounting of expenditures made from the fund and shall include a description of the authorized purpose of each expenditure, an accounting of the amounts credited to the fund and any unexpended balance remaining in the fund.