The department may incur expenses, and the comptroller may certify for payment, amounts in anticipation of expected receipts; provided, however that no expenditure shall be made from said fund which shall cause said 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 for expenditure during the subsequent fiscal years. Expenditures from the fund may be made for services provided in prior fiscal years. Amounts credited to the fund shall not be subject to further appropriation.
Mass. Gen. Laws ch. 29, § 2FFFFF