Mass. Gen. Laws ch. 7A, § 9: Distinct accounts

Section 9. The comptroller shall keep a distinct account, under appropriate headings, of all revenues and expenses. He shall keep an account of all funds and of other public property and of all debts and obligations due to and from the commonwealth; and for such purpose he shall have free access to the books and papers of all departments, offices, commissions and institutions for all accounts and funds of the commonwealth unless specifically exempted by general or special law.