Section 118C:5 - Establishment of contribution fund; use; payment to secretary of treasury; custodian; additional appropriations; estimates(a) There is hereby established a special fund to be known as the contribution fund. Such fund shall consist of and there shall be deposited in such fund: (1) all contributions, interest and penalties collected under section four; (2) all moneys appropriated thereto under this chapter; (3) any property or securities and earnings thereof acquired through the use of moneys belonging to the fund; (4) interest earned upon any moneys in the fund; and (5) all sums recovered upon the bond of the custodian or otherwise for losses sustained by the fund and all other moneys received for the fund from any other source. All moneys in the fund shall be mingled and undivided. Subject to the provisions of this chapter, the state agency is vested with full power, authority and jurisdiction over the fund, including all moneys and property or securities belonging thereto, and may perform any and all acts, whether or not specifically designated, which are necessary to the administration thereof and are consistent with the provisions of this chapter.(b) The contribution fund shall be established and held separate and apart from any other funds or money of the commonwealth and shall be used and administered exclusively for the purpose of this chapter. Withdrawals from such fund shall be made only for payment of amounts required to be paid to the Secretary of the Treasury pursuant to an agreement entered into under section three; and refunds of overpayments, not otherwise adjustable, made by an instrumentality.(c) From the contribution fund the custodian of the fund shall pay to the Secretary of the Treasury such amounts and at such time or times as may be directed by the state agency in accordance with any agreement entered into under section three.(d) The state treasurer shall be treasurer and custodian of the contribution fund, and shall administer such fund in accordance with the provisions of this chapter and the directions of the state agency, and shall pay all warrants drawn upon it in accordance with the provisions of this section and with such regulations as the state agency may prescribe.(e)(1) There are hereby authorized to be appropriated annually to the contribution fund, in addition to the contributions collected and paid into the contribution fund under section four, to be available for the purposes of section 5 (b) and (c) until expended, such additional sums as are found to be necessary in order to make the payments to the Secretary of the Treasury which the commonwealth is obligated to make pursuant to an agreement entered into under section three.(2) The state agency shall submit to each regular session of the general court an estimate of the amounts authorized to be appropriated to the contribution fund by paragraph (1) of this subsection for the next appropriation period.Mass. Gen. Laws ch. 118C, § 5