Mass. Gen. Laws ch. 71 § 17A
In any city or town which accepts the provisions of this section and in any regional school district upon its acceptance by the school committee of said district and a majority of the cities and towns in said district by vote of the city council or board of selectmen of said cities and towns, any income received in a fiscal year not exceeding, in the aggregate, fifteen thousand dollars derived from the sale of products produced in a culinary arts program conducted in any public high school shall be deposited in a special fund by the school committee in any banking institution in the commonwealth. Expenditures may be made from said special fund by the school committee for the culinary arts program without further appropriation, notwithstanding the provisions of section fifty-three of chapter forty-four; provided, however, that said special fund shall not be used to pay the salary of any employee, and in any fiscal year no more than five thousand dollars from said fund shall be used for the purchase of equipment. The treasurer of a city or town shall annually audit the account of said special fund and shall submit copies thereof to the mayor, city council, city or town manager, board of selectmen and school committee of such city or town, and to the director of the bureau of accounts. In regional school districts, the school committee shall select the city or town treasurer from among member cities and towns to complete said audit and make such report.
Mass. Gen. Laws ch. 71, § 17A