Mass. Gen. Laws ch. 41, § 15A: Certification of appropriations

Section 15A. City and town clerks and clerks of districts shall, as soon as an order or vote appropriating money becomes effective, certify, in a city to the treasurer, assessors and auditor or similar officer, and in a town to the assessors and the town accountant, if any, otherwise to the treasurer, and in a district to the assessors and the accounting officer, if any, otherwise to the treasurer, each appropriation in detail, and the provisions made for meeting the same, if specified in the appropriation order or vote.