Mass. Gen. Laws ch. 37 § 25
The cost of transportation required by section twenty-four shall be borne by the commonwealth. The secretary of administration and finance shall make an annual request for an appropriation for the purpose of funding said section twenty-four and, subject to such appropriation, said funds shall be paid to the treasurer of each county who shall place said funds in a separate account within the treasury of each county. All funds deposited in said accounts and any interest accruing thereto shall be used solely for the purposes set forth in said section twenty-four. No later than March first of each year, the treasurer of each county receiving funds under this section shall file a written report with the house and senate committees on ways and means detailing expenditures made from such accounts in the preceding calendar year.
Mass. Gen. Laws ch. 37, § 25