Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 111, § 62E

The commission shall keep a record of its doings and at the close of each financial year shall make a report to the city or town, showing the total amount of such funds and other receipts, together with investments, receipts and disbursements on account of the same, setting forth in detail the sources of the receipts and the purposes of the expenditures.