Mass. Gen. Laws ch. 10 § 50
There shall be established upon the books of the commonwealth a separate fund to be known as the Children's Trust Fund, which shall not be subject to further appropriation. Said fund shall be expended for the purposes set forth in the fourth paragraph of section two hundred and two and subsections (1) to (9), inclusive, of section two hundred and three of chapter six.
The child abuse prevention board, established pursuant to section two hundred and two and two hundred and three of chapter six, is authorized to receive and expend monies received from (1) state appropriations; (2) gifts, grants and donations from public or private sources; (3) federal reimbursements, grants-in-aid, or other monies credited or transferred from any other fund or source pursuant to law; (4) and any interest earned from the Children's Trust Fund. Such funds shall be impressed with a trust and held for said board in the Children's Trust Fund. The treasurer may receive, deposit and invest funds held for said board in a manner that will insure the highest interest rate available consistent with the safety of said Children's Trust Fund.
The books and records of the Children's Trust Fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
The comptroller is hereby authorized to transfer to the Children's Trust Fund all monies, including interest, in the Child Abuse Prevention Fund.
Mass. Gen. Laws ch. 10, § 50