Mass. Gen. Laws ch. 194, § 12: Accounting to successor administrator or executor

Section 12. A public administrator shall, upon the appointment and qualification of an executor or administrator as his successor, surrender into the probate court his letters of administration in such case with an account on oath of his doings therein, and, upon a just settlement of such account, shall pay over and deliver to his successor all money remaining in his hands, and all property, effects and credits of the deceased not then administered.