Mass. Gen. Laws ch. 35 § 36A
For the purpose of providing funds for any county for any emergency purpose approved by the majority of the members of the municipal finance oversight board, hereinafter referred to as said board, such county may borrow money in such amount and for such period not exceeding two years as may be determined by said board, and may issue a note or notes therefor, signed by the county treasurer and countersigned by a majority of the county commissioners, which may be sold at such interest or discount as the county commissioners deem proper, any discount to be treated as interest paid in advance. All applications for approval by said board shall be submitted by the county commissioners, but if any such application is made for funds for use for a purpose connected with a county institution in charge of trustees or with a reservation, supported in whole or in part by county funds, in charge of a special board or commission, such application shall not be approved by said board unless it is supported by a written request for such funds from said trustees or said special board or commission, as the case may be. The proceeds of any borrowing hereunder shall be expended by the county commissioners for the purpose for which made; except that, if such a borrowing is made for use for a purpose connected with a county institution in charge of trustees or with a reservation, supported in whole or in part by county funds, in charge of a special board or commission, the proceeds thereof shall be expended for the purpose for which made by said trustees or said special board or commission, as the case may be. As used in this section, the words "emergency purpose" shall mean a purpose arising from a sudden, unavoidable event or series of events which could not reasonably have been foreseen or anticipated at the time of submission of the annual budget for approval. It shall not be deemed to include the funding of collective bargaining agreements or such items as were previously disapproved by the appropriating authority for the fiscal year in which such borrowing is sought.
Mass. Gen. Laws ch. 35, § 36A