Mass. Gen. Laws ch. 151A § 14K
There is hereby established a separate fund to be known as the Federal Loan Interest Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amount credited to and earned by the fund. Said fund shall consist of all amounts received under section 14J 1/2, which shall be credited to such fund, except as otherwise provided in said section 14J 1/2 and any other monies authorized by law to be credited to said fund. Money credited to the fund shall be used only for the payment of interest required to be paid under section 1202(b) of the federal Social Security Act. The monies in said fund shall be continuously available to the commissioner for the payment of said interest without further appropriation and shall not lapse at any time or be transferred to any other fund or account except as provided in this section. On September 30 of each calendar year, the commissioner shall transfer from the fund to the Unemployment Compensation Fund any amounts deposited therein pursuant to said section 14J 1/2 prior to the immediately preceding 36-month period which have not been expended for the payment of interest. The commissioner shall credit such amounts transferred to the solvency account pursuant to paragraph (1) of subsection (e) of section 14 as of October 1 of said calendar year.
Mass. Gen. Laws ch. 151A, § 14K