Mass. Gen. Laws ch. 19A § 41
There shall be established upon the books of the commonwealth a separate fund to be known as the Veterans Independence Plus Initiative Trust Fund. The secretary shall be the trustee of the fund and may expend monies in the fund, without further appropriation, for the administration of the Veterans Independence Plus Initiative, a joint initiative of the United States Department of Veterans Affairs and the Administration on Aging in the United States Department of Health and Human Services. Revenues collected by the department from this initiative shall be deposited in the fund. The department may incur expenses and the comptroller may certify for payment amounts in anticipation of expected receipts, provided that no expenditure shall be made from the fund which shall cause the fund to be in deficit at the close of a fiscal year. Any remaining balance in the fund at the end of a fiscal year shall not revert to the General Fund but shall remain in the fund and be available to the department during the following fiscal year for the purposes of this section. The secretary may expend from the fund for services provided in prior fiscal years.
Mass. Gen. Laws ch. 19A, § 41