Mass. Gen. Laws ch. 29, § 2C: General Federal Grants Fund

Section 2C. All income from federal grants which shall include grants in aid and subventions, received by any department, institution, board, commission, agency, officer or employee of the commonwealth from the federal government, whether directly or through an intermediary, other than grants for capital improvements as provided in section 2B, shall be paid into the treasury of the commonwealth and credited to a separate special revenue fund to be known as the General Federal Grants Fund. Each such grant shall be kept in a separate account and subject to the law regulating the disbursement of public funds and the approval thereof.