Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 30, § 41

If sales of property of the commonwealth are made by any officer of a state institution, the superintendent thereof shall submit to the trustees or other supervising board or officer an itemized account, on oath, of such sales, for their approval in the same manner as accounts for materials and supplies for such institutions are approved, and such account shall be filed with the state treasurer when the proceeds are paid over to him.