Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 176P, § 37A

No society shall make any disbursements of $15 or more, except disbursements on account of the return of dues paid in advance, unless: (1) such disbursements are evidenced by a voucher signed by or on behalf of the person receiving the money and correctly describing the consideration for the payment; and (2) an itemized statement of the disbursements is made if the disbursements are for services and disbursements setting forth the services rendered; and (3) a voucher is signed that correctly describes the nature of the matter and the interest of a society therein if the disbursements are in connection with any matter pending before any legislature or public body, or before any department, board, commission or officer of any government, whether local, state or national; or (4) an affidavit is executed stating the reason for not obtaining a voucher, and setting forth the information in the preceding clauses if such voucher cannot be obtained.