Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 21A, § 9

The office may accept any gifts or grants of money or property, whether real or personal, from any source, public or private, including, but not limited to, the United States or its agencies, in order to assist it in discharging its duties. Grants and gifts of money shall be expended according to the laws pertaining to the expenditure of funds, and records of these expenses shall be audited by the state auditor.