Mass. Gen. Laws ch. 35 § 40
The treasurer of each county shall annually, in May, notify all officers required to account for and pay to him any fines, expenses, forfeitures, fees and money, to make the returns thereof, specifying the laws requiring the same. He shall annually, in July, return to the director of accounts a sworn statement of all such items received by him in criminal matters during the preceding fiscal year, from whom received, and the name of each magistrate or officer failing to comply, and what proceedings have been taken by reason thereof. He shall also, annually, on or before July fifteenth, make a return to the commissioner of correction, upon blanks to be provided by said commissioner, of all amounts paid or received by him on account of any jail or house of correction for the fiscal year ending with the preceding June thirtieth.
Mass. Gen. Laws ch. 35, § 40