Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 25, § 12Q

There shall be a Department of Public Utilities Energy Facilities Siting Board Trust Fund. The department shall credit to the fund: (i) appropriations or other money authorized or transferred by the general court and specifically designated to be credited to the fund; (ii) a portion of assessments, as determined by the department, collected pursuant to section 18; (iii) a portion of application fees, as determined by the department, collected pursuant to section 69J 1/212 of chapter 164; and (iv) income derived from the investment of amounts credited to the fund. All amounts credited to the fund shall be held in trust and shall be available for expenditure, without further appropriation, by the department for operation of the energy facilities siting board established in section 69H of said chapter 164. Any unexpended balance in the fund at the close of a fiscal year shall remain in the fund and shall be available for expenditure in subsequent fiscal years.

Annually, not later than December 1, the department shall issue a report to the clerks of the senate and house of representatives and to the chairs of the senate and house committees on ways and means on the fund activities including, but not limited to, amounts credited to the fund, amounts expended from the fund and any unexpended balance.