Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 7A, § 5

All bills and vouchers on which money has been or may be paid from the treasury upon the certificate of the comptroller or the warrant of the governor shall be kept as prescribed by the office of the comptroller; and all departments, offices, commissions and institutions authorized to make contracts under which money may be payable from the treasury shall submit as directed by the comptroller, before payment, certified copies of the contracts. The comptroller shall publish regulations prescribing the medium, and the central repository location of such copies; provided, that such regulations shall ensure that the house and senate committees on ways and means have full access to such copies. The comptroller is authorized and directed to establish a vendor payment schedule which may be revised from time to time. Notwithstanding any general or special law to the contrary such schedule shall be based on sound business principles as determined by the comptroller and shall provide for maximum utilization of discounts allowed for prompt payment and for the smallest possible issuance of revenue anticipation notes necessary under section 47 of chapter 29.