Mass. Gen. Laws ch. 29, § 2Q: Intragovernmental Service Fund

Section 2Q. There shall be established and set up on the books of the commonwealth a separate fund to be known as the Intragovernmental Service Fund. There shall be credited to such fund all revenues generated through the charging of any state agency for services provided by another state agency including, but not limited to, charges levied by the human resources division for workers' compensation chargeback.

Amounts credited to said fund shall be expended subject to appropriation.