Mass. Gen. Laws ch. 151A § 61
Special employment service accounts shall be maintained as a part of the account, for the purpose of segregating such money as may be made available by the commonwealth for its state employment service, together with such money as may be allotted to the commonwealth under the Wagner-Peyser Act, so called, and such money as may be apportioned for the purposes of such accounts from moneys received by the commonwealth under Title III of the Social Security Act, so called, or under any other federal law.
For the purpose of maintaining free employment offices, the commissioner may enter into an agreement with a city or town and, as part of any such agreement, the commissioner may accept monies, services or other quarters for the purposes of the employment service accounts.
Mass. Gen. Laws ch. 151A, § 61