Mass. Gen. Laws ch. 20 § 29
There shall be established and set upon the books of the commonwealth a separate fund to be known as the Farm Capital Linked Loan Fund, consisting of revenues received under subsection (b) of section 28, including any interest or investment earnings on such monies and all other monies credited or transferred thereto from any other fund or source pursuant to law. Any unexpended balance in the fund at the end of the fiscal year shall not revert to the General Fund but shall remain available for expenditure in subsequent fiscal years. No expenditure made from the fund shall cause the fund to become deficient at any point during a fiscal year.
The fund shall be held and applied by the commissioner to make qualified linked loans pursuant to said subsection (b) of said section 28. The books and records of the Farm Preservation Linked Loan Fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
Mass. Gen. Laws ch. 20, § 29