Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 7A, § 17

The comptroller shall administer an account the purpose of which shall be to fund terminal leave payments for employees whose salaries were paid from federal funds immediately prior to their leaving state service and to fund certain liabilities resulting from the agreement between the commonwealth and the federal government in accordance with Public Law 101-453. For the purpose of funding the account, the comptroller may transfer and expend without further appropriation an amount equal to the liability for the costs from the revenues collected in accordance with section 6B of chapter 29 to the account.