Mass. Gen. Laws ch. 151A § 71E
There is hereby established a Reemployment Assistance Fund and a Health Insurance Benefits Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amounts credited to and earned by the funds. Such funds shall consist of all moneys credited to the funds as provided in this section, less payments made therefrom in accordance with sections seventy-one F and seventy-one G. Moneys in the Reemployment Assistance Fund shall be pooled and available to pay reemployment assistance benefits under section seventy-one F and moneys in the health insurance benefits fund shall be pooled and available to pay health insurance benefits under section seventy-one G irrespective of the source of such moneys. Such funds may receive moneys from appropriations and any other revenue source that the general court may from time to time establish. Moneys in the funds shall not be commingled with moneys in the Unemployment Compensation Fund established by section forty-eight.
Mass. Gen. Laws ch. 151A, § 71E