Mass. Gen. Laws ch. 29 § 23
Any officer authorized to expend money in behalf of the commonwealth may have money advanced to the officer from the treasury for such purposes, in such sums and subject to such rules and regulations as the comptroller may determine.
The state treasurer shall manage all cash, funds, or investments under the control or jurisdiction of any state agency, other than nonappropriated funds held by a public institution of higher education. "State agency'' in this section shall mean any department, office, commission, committee, council, board, division, bureau, institution, office or other agency within the executive or legislative department, excluding, however, the Massachusetts Bay Transportation Authority and the Massachusetts Port Authority. Funds shall be deemed to be under the control of a state agency from the date of the initial deposit into any commonwealth account until the date a check or draft drawn on a commonwealth account clears the disbursing bank.
The state treasurer shall provide for the funding of checks or drafts drawn by any state officer, department, institution or other agency which has received proper authority to expend money on behalf of the commonwealth.
Mass. Gen. Laws ch. 29, § 23