Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 15A, § 31

The council shall define which of those expenses at the institutional level are to be considered administrative expenses.  In preparing their annual spending plans, each board of trustees shall indicate the amount of spending which falls under said definition.  The council shall make public the amount of administrative spending at each institution and may, as a result, make recommendations relative to reducing such spending to provide for more efficient administration of the system of public higher education.