Mass. Gen. Laws ch. 114, § 26: Board of cemetery commissioners; limit of debts or liabilities; annual report

Section 26. Said board shall not incur debts or liabilities for purposes other than aforesaid nor to an amount exceeding the amount of the funds subject to their order, and it shall annually make a written report to said town of its official acts, of the condition of such cemeteries, and render an account of its receipts and expenditures for the same and of the funds subject to its order.