Every treasurer and disbursing officer of a state institution shall maintain an office at his institution where all books, accounts and vouchers of such institution shall be kept. The books shall show all receipts and disbursements on account of the institution.
Mass. Gen. Laws ch. 30, § 29
State institutions; keeping books and accounts
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.