Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 6, § 208A

There shall be an Office for Refugees and Immigrants Trust Fund to be administered by the director of the office for refugees and immigrants. The director shall appoint the trustee of the fund, who shall serve until a successor is appointed. There shall be credited to the trust grants, bequests, gifts or contributions of cash or securities and contributions of services or property in kind from persons or other governmental, nongovernmental, quasi-governmental or local governmental entities made for the purpose of supporting the office for refugees and immigrants. Expenditures from the fund shall not be subject to appropriation and balances remaining at the end of a fiscal year shall not revert to the General Fund. Expenditures from the fund shall be made only for the following purposes: (i) operating costs of the office for refugees and immigrants, including the divisions and programs within the office; (ii) costs related to carrying out the powers of the office under section 207; and (iii) costs associated with refugee and immigrant-related programs, grants and initiatives of the director. For the purpose of accommodating timing discrepancies between the receipt by the fund of revenues and related expenditures, the fund may incur expenses and the comptroller may certify payments from the fund in anticipation of fund receipts based on estimated receipts as certified by the trustee. The trustee shall ensure that no expenditures from the fund shall cause the fund to be in deficiency at the close of a fiscal year.