Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 30, § 32

On or before the first Wednesday in December following the termination of each fiscal year, every state officer, department, board and commission or head thereof that is required by law to make an annual report shall deposit such report with the state secretary, except where by statute some other time is established for the filing of the report of said officer, department, board or commission. Such an annual report shall, except as otherwise expressly provided, cover such fiscal year, and, except for facts or information specifically required by law, shall be a brief summary of such fiscal year's work, together with recommendations for the succeeding fiscal year. Such an annual report of any elected state officer for the fiscal year preceding the termination of his service as such may also include a like report for the period between the end of such fiscal year and the termination of his service aforesaid.